INCOME TAXES (Tables)

3 Months Ended

Mar. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

The ETR for each of the Registrants are included in the following tables:

	Three Months Ended March 31, 2025
	AEP		AEP Texas		AEPTCo		APCo		I&M		OPCo		PSO		SWEPCo
U.S. Federal Statutory Rate	21.0	%	21.0	%	21.0	%	21.0	%	21.0	%	21.0	%	21.0	%	21.0	%
Increase (decrease) due to:
State and Local Income Taxes, Net	1.2	%	0.2	%	2.6	%	1.1	%	3.4	%	1.9	%	2.9	%	(1.4)	%
Tax Reform Excess ADIT Reversal	(2.6)	%	(3.7)	%	0.2	%	(2.5)	%	(3.6)	%	(4.1)	%	(3.6)	%	(3.1)	%
PTCs and ITCs	(6.5)	%	(0.1)	%	—	%	—	%	(11.7)	%	—	%	(27.6)	%	(31.2)	%
Reversal of Origination Flow-Through	0.4	%	0.1	%	0.2	%	(0.7)	%	1.9	%	0.9	%	0.1	%	0.7	%
AFUDC Equity	(1.2)	%	(1.0)	%	(1.7)	%	(0.6)	%	(0.5)	%	(1.9)	%	(0.5)	%	(1.4)	%
Flow-Through of CAMT	0.4	%	—	%	—	%	1.6	%	—	%	—	%	—	%	—	%
Other	0.9	%	(0.1)	%	—	%	(0.1)	%	(0.1)	%	0.3	%	(0.1)	%	0.7	%
Effective Income Tax Rate	13.6	%	16.4	%	22.3	%	19.8	%	10.4	%	18.1	%	(7.8)	%	(14.7)	%

	Three Months Ended March 31, 2024
	AEP		AEP Texas		AEPTCo		APCo		I&M		OPCo		PSO		SWEPCo
U.S. Federal Statutory Rate	21.0	%	21.0	%	21.0	%	21.0	%	21.0	%	21.0	%	21.0	%	21.0	%
Increase (decrease) due to:
State and Local Income Taxes, Net	2.1	%	0.2	%	2.6	%	2.4	%	3.9	%	1.0	%	3.7	%	1.7	%
Tax Reform Excess ADIT Reversal	(2.3)	%	(1.3)	%	0.2	%	(13.4)	%	(0.5)	%	(6.0)	%	(2.0)	%	4.6	%
Remeasurement of Excess ADIT	(29.7)	%	—	%	—	%	—	%	(58.2)	%	—	%	(263.3)	%	(224.7)	%
PTCs and ITCs	(6.8)	%	(0.2)	%	—	%	(0.1)	%	(1.1)	%	—	%	(49.6)	%	(23.8)	%
Reversal of Origination Flow-Through	—	%	0.1	%	0.3	%	(0.3)	%	(2.8)	%	0.6	%	0.2	%	0.6	%
AFUDC Equity	(1.2)	%	(1.5)	%	(1.8)	%	(0.4)	%	(0.7)	%	(1.0)	%	(1.3)	%	(1.3)	%
Discrete Tax Adjustments	0.2	%	—	%	—	%	—	%	—	%	—	%	0.9	%	1.3	%
Other	0.2	%	0.5	%	—	%	0.1	%	—	%	0.2	%	1.2	%	(0.8)	%
Effective Income Tax Rate	(16.5)	%	18.8	%	22.3	%	9.3	%	(38.4)	%	15.8	%	(289.2)	%	(221.4)	%