Benefit Plans

6 Months Ended

Jun. 30, 2011

Benefit Plans [Abstract]

Benefit Plans

6. BENEFIT PLANS

Components of Net Periodic Benefit Cost

The following tables provide the components of our net periodic benefit cost for the plans for the three and six months ended June 30, 2011 and 2010:

					Other Postretirement
	Pension Plans				Benefit Plans
	Three Months Ended June 30,				Three Months Ended June 30,
	2011		2010		2011		2010
	(in millions)
Service Cost	$	18	$	27	$	10	$	11
Interest Cost		60		64		27		28
Expected Return on Plan Assets		(78)		(78)		(27)		(26)
Amortization of Transition Obligation		-		-		-		7
Amortization of Net Actuarial Loss		31		23		8		7
Net Periodic Benefit Cost	$	31	$	36	$	18	$	27

					Other Postretirement
	Pension Plans				Benefit Plans
	Six Months Ended June 30,				Six Months Ended June 30,
	2011		2010		2011		2010
	(in millions)
Service Cost	$	36	$	55	$	21	$	23
Interest Cost		119		127		54		56
Expected Return on Plan Assets		(157)		(156)		(54)		(52)
Amortization of Transition Obligation		-		-		-		14
Amortization of Net Actuarial Loss		61		45		15		14
Net Periodic Benefit Cost	$	59	$	71	$	36	$	55

Appalachian Power Co [Member]

Benefit Plans [Abstract]

Benefit Plans

6. BENEFIT PLANS

The Registrant Subsidiaries participate in an AEP sponsored qualified pension plan and two unfunded nonqualified pension plans. Substantially all employees are covered by the qualified plan or both the qualified and a nonqualified pension plan. The Registrant Subsidiaries also participate in OPEB plans sponsored by AEP to provide medical and life insurance benefits for retired employees.

Components of Net Periodic Benefit Cost

The following tables provide the components of net periodic benefit cost by Registrant Subsidiary for the plans for the three and six months ended June 30, 2011 and 2010:

APCo					Other Postretirement
	Pension Plans				Benefit Plans
	Three Months Ended June 30,				Three Months Ended June 30,
	2011		2010		2011		2010
	(in thousands)
Service Cost	$	1,800	$	3,227	$	1,246	$	1,430
Interest Cost		8,076		8,489		4,867		5,075
Expected Return on Plan Assets		(10,458)		(10,951)		(4,496)		(4,407)
Amortization of Transition Obligation		-		-		287		1,311
Amortization of Prior Service Cost (Credit)		229		229		(43)		-
Amortization of Net Actuarial Loss		4,144		2,961		1,459		1,353
Net Periodic Benefit Cost	$	3,791	$	3,955	$	3,320	$	4,762

					Other Postretirement
	Pension Plans				Benefit Plans
	Six Months Ended June 30,				Six Months Ended June 30,
	2011		2010		2011		2010
	(in thousands)
Service Cost	$	3,600	$	6,454	$	2,492	$	2,860
Interest Cost		16,146		16,978		9,734		10,150
Expected Return on Plan Assets		(20,916)		(21,902)		(8,992)		(8,813)
Amortization of Transition Obligation		-		-		573		2,622
Amortization of Prior Service Cost (Credit)		458		458		(86)		-
Amortization of Net Actuarial Loss		8,285		5,921		2,914		2,705
Net Periodic Benefit Cost	$	7,573	$	7,909	$	6,635	$	9,524

Columbus Southern Power Co [Member]

Benefit Plans [Abstract]

Benefit Plans

6. BENEFIT PLANS

The Registrant Subsidiaries participate in an AEP sponsored qualified pension plan and two unfunded nonqualified pension plans. Substantially all employees are covered by the qualified plan or both the qualified and a nonqualified pension plan. The Registrant Subsidiaries also participate in OPEB plans sponsored by AEP to provide medical and life insurance benefits for retired employees.

Components of Net Periodic Benefit Cost

The following tables provide the components of net periodic benefit cost by Registrant Subsidiary for the plans for the three and six months ended June 30, 2011 and 2010:

CSPCo					Other Postretirement
	Pension Plans				Benefit Plans
	Three Months Ended June 30,				Three Months Ended June 30,
	2011		2010		2011		2010
	(in thousands)
Service Cost	$	850	$	1,468	$	608	$	690
Interest Cost		4,302		4,789		2,039		2,179
Expected Return on Plan Assets		(5,725)		(6,589)		(1,986)		(1,979)
Amortization of Transition Obligation		-		-		11		608
Amortization of Prior Service Cost (Credit)		141		141		(19)		-
Amortization of Net Actuarial Loss		2,210		1,677		578		565
Net Periodic Benefit Cost	$	1,778	$	1,486	$	1,231	$	2,063

					Other Postretirement
	Pension Plans				Benefit Plans
	Six Months Ended June 30,				Six Months Ended June 30,
	2011		2010		2011		2010
	(in thousands)
Service Cost	$	1,699	$	2,936	$	1,217	$	1,380
Interest Cost		8,604		9,578		4,079		4,357
Expected Return on Plan Assets		(11,449)		(13,178)		(3,973)		(3,958)
Amortization of Transition Obligation		-		-		22		1,216
Amortization of Prior Service Cost (Credit)		282		282		(37)		-
Amortization of Net Actuarial Loss		4,420		3,354		1,155		1,130
Net Periodic Benefit Cost	$	3,556	$	2,972	$	2,463	$	4,125

Indiana Michigan Power Co [Member]

Benefit Plans [Abstract]

Benefit Plans

6. BENEFIT PLANS

The Registrant Subsidiaries participate in an AEP sponsored qualified pension plan and two unfunded nonqualified pension plans. Substantially all employees are covered by the qualified plan or both the qualified and a nonqualified pension plan. The Registrant Subsidiaries also participate in OPEB plans sponsored by AEP to provide medical and life insurance benefits for retired employees.

Components of Net Periodic Benefit Cost

The following tables provide the components of net periodic benefit cost by Registrant Subsidiary for the plans for the three and six months ended June 30, 2011 and 2010:

I&M					Other Postretirement
	Pension Plans				Benefit Plans
	Three Months Ended June 30,				Three Months Ended June 30,
	2011		2010		2011		2010
	(in thousands)
Service Cost	$	2,365	$	3,821	$	1,529	$	1,688
Interest Cost		6,934		7,271		3,402		3,541
Expected Return on Plan Assets		(9,214)		(8,760)		(3,471)		(3,349)
Amortization of Transition Obligation		-		-		47		704
Amortization of Prior Service Cost (Credit)		186		186		(59)		-
Amortization of Net Actuarial Loss		3,538		2,516		892		881
Net Periodic Benefit Cost	$	3,809	$	5,034	$	2,340	$	3,465

					Other Postretirement
	Pension Plans				Benefit Plans
	Six Months Ended June 30,				Six Months Ended June 30,
	2011		2010		2011		2010
	(in thousands)
Service Cost	$	4,723	$	7,642	$	3,059	$	3,375
Interest Cost		13,863		14,543		6,805		7,082
Expected Return on Plan Assets		(18,428)		(17,520)		(6,943)		(6,698)
Amortization of Transition Obligation		-		-		94		1,407
Amortization of Prior Service Cost (Credit)		372		372		(118)		-
Amortization of Net Actuarial Loss		7,072		5,032		1,783		1,763
Net Periodic Benefit Cost	$	7,602	$	10,069	$	4,680	$	6,929

Ohio Power Co [Member]

Benefit Plans [Abstract]

Benefit Plans

6. BENEFIT PLANS

The Registrant Subsidiaries participate in an AEP sponsored qualified pension plan and two unfunded nonqualified pension plans. Substantially all employees are covered by the qualified plan or both the qualified and a nonqualified pension plan. The Registrant Subsidiaries also participate in OPEB plans sponsored by AEP to provide medical and life insurance benefits for retired employees.

Components of Net Periodic Benefit Cost

The following tables provide the components of net periodic benefit cost by Registrant Subsidiary for the plans for the three and six months ended June 30, 2011 and 2010:

OPCo					Other Postretirement
	Pension Plans				Benefit Plans
	Three Months Ended June 30,				Three Months Ended June 30,
	2011		2010		2011		2010
	(in thousands)
Service Cost	$	1,708	$	2,845	$	1,348	$	1,357
Interest Cost		7,796		8,186		4,334		4,446
Expected Return on Plan Assets		(10,642)		(10,680)		(4,141)		(4,044)
Amortization of Transition Obligation		-		-		27		1,053
Amortization of Prior Service Cost (Credit)		227		227		(35)		-
Amortization of Net Actuarial Loss		4,004		2,861		1,267		1,154
Net Periodic Benefit Cost	$	3,093	$	3,439	$	2,800	$	3,966

					Other Postretirement
	Pension Plans				Benefit Plans
	Six Months Ended June 30,				Six Months Ended June 30,
	2011		2010		2011		2010
	(in thousands)
Service Cost	$	3,416	$	5,691	$	2,696	$	2,713
Interest Cost		15,572		16,372		8,669		8,893
Expected Return on Plan Assets		(21,284)		(21,360)		(8,283)		(8,089)
Amortization of Transition Obligation		-		-		53		2,106
Amortization of Prior Service Cost (Credit)		454		454		(70)		-
Amortization of Net Actuarial Loss		7,994		5,721		2,494		2,308
Net Periodic Benefit Cost	$	6,152	$	6,878	$	5,559	$	7,931

Public Service Co Of Oklahoma [Member]

Benefit Plans [Abstract]

Benefit Plans

6. BENEFIT PLANS

The Registrant Subsidiaries participate in an AEP sponsored qualified pension plan and two unfunded nonqualified pension plans. Substantially all employees are covered by the qualified plan or both the qualified and a nonqualified pension plan. The Registrant Subsidiaries also participate in OPEB plans sponsored by AEP to provide medical and life insurance benefits for retired employees.

Components of Net Periodic Benefit Cost

The following tables provide the components of net periodic benefit cost by Registrant Subsidiary for the plans for the three and six months ended June 30, 2011 and 2010:

PSO					Other Postretirement
	Pension Plans				Benefit Plans
	Three Months Ended June 30,				Three Months Ended June 30,
	2011		2010		2011		2010
	(in thousands)
Service Cost	$	1,442	$	1,513	$	656	$	704
Interest Cost		3,338		3,722		1,511		1,590
Expected Return on Plan Assets		(4,366)		(4,935)		(1,566)		(1,528)
Amortization of Transition Obligation		-		-		-		701
Amortization of Prior Service Credit		(239)		(238)		(19)		-
Amortization of Net Actuarial Loss		1,700		1,297		388		393
Net Periodic Benefit Cost	$	1,875	$	1,359	$	970	$	1,860

					Other Postretirement
	Pension Plans				Benefit Plans
	Six Months Ended June 30,				Six Months Ended June 30,
	2011		2010		2011		2010
	(in thousands)
Service Cost	$	2,880	$	3,026	$	1,311	$	1,407
Interest Cost		6,643		7,444		3,023		3,180
Expected Return on Plan Assets		(8,732)		(9,870)		(3,132)		(3,055)
Amortization of Transition Obligation		-		-		-		1,403
Amortization of Prior Service Credit		(475)		(475)		(38)		-
Amortization of Net Actuarial Loss		3,378		2,594		776		786
Net Periodic Benefit Cost	$	3,694	$	2,719	$	1,940	$	3,721

Southwestern Electric Power Co [Member]

Benefit Plans [Abstract]

Benefit Plans

6. BENEFIT PLANS

The Registrant Subsidiaries participate in an AEP sponsored qualified pension plan and two unfunded nonqualified pension plans. Substantially all employees are covered by the qualified plan or both the qualified and a nonqualified pension plan. The Registrant Subsidiaries also participate in OPEB plans sponsored by AEP to provide medical and life insurance benefits for retired employees.

Components of Net Periodic Benefit Cost

The following tables provide the components of net periodic benefit cost by Registrant Subsidiary for the plans for the three and six months ended June 30, 2011 and 2010:

SWEPCo					Other Postretirement
	Pension Plans				Benefit Plans
	Three Months Ended June 30,				Three Months Ended June 30,
	2011		2010		2011		2010
	(in thousands)
Service Cost	$	1,644	$	1,761	$	757	$	777
Interest Cost		3,348		3,773		1,743		1,735
Expected Return on Plan Assets		(4,595)		(4,872)		(1,800)		(1,661)
Amortization of Transition Obligation		-		-		-		615
Amortization of Prior Service Cost (Credit)		(200)		(199)		64		-
Amortization of Net Actuarial Loss		1,700		1,311		446		428
Net Periodic Benefit Cost	$	1,897	$	1,774	$	1,210	$	1,894

					Other Postretirement
	Pension Plans				Benefit Plans
	Six Months Ended June 30,				Six Months Ended June 30,
	2011		2010		2011		2010
	(in thousands)
Service Cost	$	3,286	$	3,523	$	1,514	$	1,554
Interest Cost		6,666		7,547		3,485		3,470
Expected Return on Plan Assets		(9,190)		(9,745)		(3,600)		(3,323)
Amortization of Transition Obligation		-		-		-		1,230
Amortization of Prior Service Cost (Credit)		(398)		(398)		129		-
Amortization of Net Actuarial Loss		3,380		2,621		892		856
Net Periodic Benefit Cost	$	3,744	$	3,548	$	2,420	$	3,787