

	AEP
	March 31,		December 31,
	2018		2017
Noncurrent Regulatory Assets	(in millions)

Regulatory Assets Currently Earning a Return
Plant Retirement Costs - Unrecovered Plant	$	50.3	$	50.3
Other Regulatory Assets Pending Final Regulatory Approval	12.5		9.6
Regulatory Assets Currently Not Earning a Return
Storm Related Costs (a)	130.3		128.0
Plant Retirement Costs - Asset Retirement Obligation Costs	39.7		39.7
Cook Plant Uprate Project	31.1		36.3
Cook Plant Turbine	11.2		15.9
Other Regulatory Assets Pending Final Regulatory Approval	32.6		42.2
Total Regulatory Assets Pending Final Regulatory Approval (b)	$	307.7	$	322.0


(a)	As of March 31, 2018, AEP Texas has deferred $105 million related to Hurricane Harvey and is currently exploring recovery options, including securitization.

(b)

In 2015, APCo recorded a $91 million reduction to accumulated depreciation related to the remaining net book value of plants retired in 2015, primarily in its Virginia jurisdiction. These plants were normal retirements at the end of their depreciable lives under the group composite method of depreciation. APCo’s recovery of the remaining Virginia net book value for the retired plants will be considered in the Virginia SCC’s 2020 triennial review of APCo’s generation and distribution base rates. The Virginia SCC staff has requested that APCo prepare a depreciation study as of December 31, 2017 and submit that study to the Virginia SCC staff in 2018.



	AEP Texas
	March 31,		December 31,
	2018		2017
Noncurrent Regulatory Assets	(in millions)

Regulatory Assets Currently Not Earning a Return
Storm-Related Costs (a)	$	128.7	$	123.3
Rate Case Expense	0.2		0.1
Total Regulatory Assets Pending Final Regulatory Approval	$	128.9	$	123.4


(a)	As of March 31, 2018, AEP Texas has deferred $105 million related to Hurricane Harvey and is currently exploring recovery options, including securitization.



	APCo
	March 31,		December 31,
	2018		2017
Noncurrent Regulatory Assets	(in millions)

Regulatory Assets Currently Earning a Return
Plant Retirement Costs - Materials and Supplies	$	9.0	$	9.1
Regulatory Assets Currently Not Earning a Return
Plant Retirement Costs - Asset Retirement Obligation Costs	39.7		39.7
Other Regulatory Assets Pending Final Regulatory Approval	0.6		0.6
Total Regulatory Assets Pending Final Regulatory Approval (a)	$	49.3	$	49.4

(a)



	I&M
	March 31,		December 31,
	2018		2017
Noncurrent Regulatory Assets	(in millions)

Regulatory Assets Currently Not Earning a Return
Cook Plant Uprate Project	$	31.1	$	36.3
Deferred Cook Plant Life Cycle Management Project Costs - Michigan	—		14.7
Cook Plant Turbine	11.2		15.9
Rockport Dry Sorbent Injection System - Indiana	11.3		10.4
Other Regulatory Assets Pending Final Regulatory Approval	4.5		2.0
Total Regulatory Assets Pending Final Regulatory Approval	$	58.1	$	79.3



	PSO
	March 31,		December 31,
	2018		2017
Noncurrent Regulatory Assets	(in millions)

Regulatory Assets Currently Not Earning a Return
Storm Related Costs	$	—	$	3.2
Other Regulatory Assets Pending Final Regulatory Approval	0.1		0.1
Total Regulatory Assets Pending Final Regulatory Approval	$	0.1	$	3.3



	SWEPCo
	March 31,		December 31,
	2018		2017
Noncurrent Regulatory Assets	(in millions)

Regulatory Assets Currently Earning a Return
Plant Retirement Costs - Unrecovered Plant	$	50.3	$	50.3
Other Regulatory Assets Pending Final Regulatory Approval	0.5		0.5
Regulatory Assets Currently Not Earning a Return
Rate Case Expense - Texas	4.4		4.3
Asset Retirement Obligation - Arkansas, Louisiana	4.3		4.0
Shipe Road Transmission Project - FERC	3.3		3.3
Other Regulatory Assets Pending Final Regulatory Approval	2.8		2.5
Total Regulatory Assets Pending Final Regulatory Approval	$	65.6	$	64.9