RELATED PARTY TRANSACTIONS (Tables)

12 Months Ended

Dec. 31, 2024

Charitable contributions were recorded in Other Operation expenses on the statements of income as follows for the year ended December 31, 2022:


	AEP		AEP Texas		AEPTCo		APCo		I&M		OPCo		PSO		SWEPCo
	(in millions)
Contributions to AEP Foundation	$	75.0	$	9.9	$	11.1	$	12.5	$	11.0	$	8.1	$	5.8	$	8.8

The affiliated companies recorded these costs paid to I&M as fuel expenses or other operation expenses. The amounts of affiliated expenses were:


	Years Ended December 31,
Company	2024		2023		2022
	(in millions)
AEGCo	$	10.0	$	9.3	$	11.3
APCo	47.0		39.2		36.1
KPCo	—		—		2.0
WPCo	7.5		10.6		4.7

The following table shows the amounts of purchased electricity by I&M, PSO and SWEPCo:


	Years Ended December 31,
Company	2023		2022
	(in millions)
I&M	$	8.0	$	11.8
OPCo	16.1		23.6
SWEPCo	—		13.7

The following table shows the net transmission service charges recorded by the Registrant Subsidiaries:


	Years Ended December 31,
Company	2024		2023		2022
	(in millions)
AEP Texas	$	30.6	$	28.7	$	28.5
APCo	380.7		365.1		345.1
I&M	252.7		226.2		220.8
OPCo	696.1		665.3		608.2
PSO	127.1		100.1		110.8
SWEPCo	64.5		49.2		62.1

Affiliated Revenues

The tables below represent revenues from affiliates, net of respective provisions for refund, by type of revenue for the Registrant Subsidiaries. Related party revenues are shown in Sales to AEP Affiliates, Provision for Refund - Affiliated and Other Revenues - Affiliated, respectively, on the Registrant Subsidiaries’ statements of income.


Related Party Revenues	AEP Texas		AEPTCo		APCo		I&M		OPCo		PSO		SWEPCo
	(in millions)
Year Ended December 31, 2024
Direct Sales to East Affiliates	$	—	$	—	$	159.0	$	—	$	—	$	—	$	—

Transmission Revenues	—		1,491.1		78.8		(8.8)		(6.9)		0.1		60.6

Other Revenues	5.4		21.2		9.6		75.0		29.6		6.8		1.5
Total Affiliated Revenues	$	5.4	$	1,512.3	$	247.4	$	66.2	$	22.7	$	6.9	$	62.1


Related Party Revenues	AEP Texas		AEPTCo		APCo		I&M		OPCo		PSO		SWEPCo
	(in millions)
Year Ended December 31, 2023
Direct Sales to East Affiliates	$	—	$	—	$	158.7	$	—	$	—	$	—	$	—

Transmission Revenues	—		1,304.0		70.9		(11.1)		3.2		—		45.3
Barging, Urea Transloading and Other Transportation Services	—		—		—		59.0		—		—		—
Other Revenues	4.9		13.8		9.7		9.9		27.9		1.2		1.5
Total Affiliated Revenues	$	4.9	$	1,317.8	$	239.3	$	57.8	$	31.1	$	1.2	$	46.8


Related Party Revenues	AEP Texas		AEPTCo		APCo		I&M		OPCo		PSO		SWEPCo
	(in millions)
Year Ended December 31, 2022
Direct Sales to East Affiliates	$	—	$	—	$	169.7	$	—	$	—	$	—	$	—
Direct Sales to West Affiliates	—		—		—		—		—		—		1.3
Transmission Revenues	—		1,276.4		77.5		7.7		(3.6)		—		51.5
Barging, Urea Transloading and Other Transportation Services	—		—		—		54.1		—		—		—
Other Revenues	3.5		7.4		8.9		7.8		22.4		2.9		1.1
Total Affiliated Revenues	$	3.5	$	1,283.8	$	256.1	$	69.6	$	18.8	$	2.9	$	53.9