Significant Accounting Matters (Tables)

6 Months Ended

Jun. 30, 2024

Reconciliation of Cash, Cash Equivalents and Restricted Cash

	June 30, 2024
	AEP		AEP Texas		APCo
	(in millions)
Cash and Cash Equivalents	$	202.5	$	0.1	$	4.0
Restricted Cash	45.4		29.4		15.9
Total Cash, Cash Equivalents and Restricted Cash	$	247.9	$	29.5	$	19.9

	December 31, 2023
	AEP		AEP Texas		APCo
	(in millions)
Cash and Cash Equivalents	$	330.1	$	0.1	$	5.0
Restricted Cash	48.9		34.0		14.9
Total Cash, Cash Equivalents and Restricted Cash	$	379.0	$	34.1	$	19.9

Earnings Per Share

	Three Months Ended June 30,
	2024				2023
	(in millions, except per share data)
			$/share				$/share
Earnings Attributable to AEP Common Shareholders	$	340.3			$	521.2
Weighted-Average Number of Basic AEP Common Shares Outstanding	528.9		$	0.64	514.9		$	1.01
Weighted-Average Dilutive Effect of Stock-Based Awards	1.2		—		1.3		—
Weighted-Average Number of Diluted AEP Common Shares Outstanding	530.1		$	0.64	516.2		$	1.01

	Six Months Ended June 30,
	2024				2023
	(in millions, except per share data)
			$/share				$/share
Earnings Attributable to AEP Common Shareholders	$	1,343.4			$	918.2
Weighted-Average Number of Basic AEP Common Shares Outstanding	527.7		$	2.55	514.5		$	1.78
Weighted-Average Dilutive Effect of Stock-Based Awards	1.2		(0.01)		1.4		—
Weighted-Average Number of Diluted AEP Common Shares Outstanding	528.9		$	2.54	515.9		$	1.78

Schedule of Error Corrections and Prior Period Adjustments

	Six Months Ended June 30, 2023
	As Reported		Adjustments		As Revised
	(in millions)
OPERATING ACTIVITIES
Accounts Payable	$	46.8	$	(72.0)	$	(25.2)
Net Cash Flows from Operating Activities	$	501.7	$	(72.0)	$	429.7
INVESTING ACTIVITIES
Acquisitions of Nuclear Fuel	$	(73.9)	$	72.0	$	(1.9)
Net Cash Flows Used for Investing Activities	$	(382.2)	$	72.0	$	(310.2)
SUPPLEMENTARY INFORMATION
Acquisition of Nuclear Fuel Included in Current Liabilities	$	(36.0)	$	72.0	$	36.0