Effective Tax Rate and Unrecognized Tax Benefits (Tables)

9 Months Ended

Sep. 30, 2012

Income Tax Disclosure [Abstract]

Changes for unrecognized tax benefits

Changes during 2012 for unrecognized tax benefits were as follows:

	Southern Company			Alabama Power			Georgia Power			Gulf Power			Mississippi Power		Southern Power
	(in millions)
Unrecognized tax benefits as of December 31, 2011	$	120		$	32		$	47		$	3		$	5	$	3
Tax positions from current periods	7			3			2			—			—		1
Tax positions from prior periods	(21		)	(4		)	(18		)	1			—		(2		)
Reductions due to settlements	(5		)	(2		)	(3		)	(1		)	—		1
Reductions due to expired statute of limitations	(3		)	—			(3		)	—			—		—
Balance as of September 30, 2012	$	98		$	29		$	25		$	3		$	5	$	3

Impact on effective tax rate

The impact on the effective tax rate, if recognized, was as follows:

	As of September 30, 2012			As of December 31, 2011
		Southern Company
	(in millions)
Tax positions impacting the effective tax rate		$	38	$	69
Tax positions not impacting the effective tax rate		60		51
Balance of unrecognized tax benefits		$	98	$	120

Accrued interest for unrecognized tax benefits

Accrued interest for unrecognized tax benefits was as follows:

		Southern Company
	(in millions)
Interest accrued as of December 31, 2011		$	10
Interest reclassified due to settlements		(9		)
Interest accrued during the period		—
Balance as of September 30, 2012		$	1