INCOME TAXES (Tables)

9 Months Ended

Sep. 30, 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 September 30, 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	%	0.6	%	2.5	%	(1.2)	%	2.8	%	1.0	%	3.0	%	(3.9)	%
Tax Reform Excess ADIT Reversal	(2.5)	%	(2.3)	%	0.2	%	(3.5)	%	(5.5)	%	(2.7)	%	(4.8)	%	(3.2)	%
Production and Investment Tax Credits	(7.9)	%	(0.1)	%	—	%	0.1	%	(26.6)	%	—	%	(50.6)	%	(27.5)	%
Reversal of Origination Flow-Through	1.3	%	0.1	%	0.3	%	6.7	%	2.2	%	0.6	%	0.2	%	0.7	%
AFUDC Equity	(1.6)	%	(1.8)	%	(2.5)	%	(0.5)	%	(1.1)	%	(1.8)	%	(1.2)	%	(1.1)	%
Flow-Through of CAMT	0.6	%	—	%	—	%	6.2	%	—	%	—	%	—	%	—	%
Other	0.1	%	0.1	%	—	%	(0.7)	%	(0.8)	%	(0.3)	%	0.1	%	—	%
Effective Income Tax Rate	12.2	%	17.6	%	21.5	%	28.1	%	(8.0)	%	17.8	%	(32.3)	%	(14.0)	%

	Three Months Ended September 30, 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	0.6	%	0.3	%	2.5	%	1.4	%	0.7	%	1.1	%	—	%	(2.6)	%
Tax Reform Excess ADIT Reversal	(2.8)	%	(1.0)	%	0.2	%	(2.3)	%	(7.9)	%	(7.3)	%	(5.0)	%	(3.2)	%
Production and Investment Tax Credits	(9.9)	%	—	%	—	%	(0.1)	%	(45.6)	%	—	%	(61.9)	%	(23.4)	%
Reversal of Origination Flow-Through	0.1	%	0.1	%	0.3	%	(1.1)	%	0.3	%	0.7	%	0.3	%	0.6	%
AFUDC Equity	(1.5)	%	(2.3)	%	(1.9)	%	(1.5)	%	(1.2)	%	(1.2)	%	(1.3)	%	(0.5)	%
Discrete Tax Adjustments	(3.7)	%	—	%	—	%	—	%	—	%	—	%	—	%	—	%
Other	—	%	0.2	%	(0.2)	%	(0.4)	%	—	%	0.6	%	1.5	%	—	%
Effective Income Tax Rate	3.8	%	18.3	%	21.9	%	17.0	%	(32.7)	%	14.9	%	(45.4)	%	(8.1)	%

	Nine Months Ended September 30, 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	1.0	%	0.6	%	2.5	%	0.4	%	2.4	%	1.2	%	3.0	%	(3.3)	%
Tax Reform Excess ADIT Reversal	(1.8)	%	(2.6)	%	0.4	%	(2.7)	%	(2.5)	%	(3.0)	%	(4.1)	%	(2.0)	%
Remeasurement of Excess ADIT	(12.4)	%	—	%	(25.5)	%	(5.9)	%	(12.8)	%	—	%	(8.8)	%	(17.2)	%
Production and Investment Tax Credits	(7.1)	%	(0.1)	%	—	%	—	%	(20.9)	%	—	%	(50.9)	%	(31.0)	%
Reversal of Origination Flow-Through	0.6	%	0.1	%	0.2	%	0.5	%	2.0	%	0.6	%	0.2	%	0.7	%
AFUDC Equity	(1.2)	%	(1.4)	%	(1.5)	%	(0.7)	%	(0.9)	%	(1.7)	%	(1.1)	%	(1.3)	%
Flow-Through of CAMT	0.2	%	—	%	—	%	1.7	%	—	%	—	%	—	%	—	%
Other	0.1	%	—	%	0.1	%	—	%	(0.3)	%	—	%	—	%	0.2	%
Effective Income Tax Rate	0.4	%	17.6	%	(2.8)	%	14.3	%	(12.0)	%	18.1	%	(40.7)	%	(32.9)	%

	Nine Months Ended September 30, 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	1.2	%	0.4	%	2.5	%	2.1	%	1.5	%	0.9	%	—	%	(2.6)	%
Tax Reform Excess ADIT Reversal	(3.1)	%	(1.1)	%	0.2	%	(7.1)	%	(5.7)	%	(8.7)	%	(4.3)	%	(4.2)	%
Remeasurement of Excess ADIT	(11.9)	%	1.5	%	—	%	—	%	(27.5)	%	—	%	(40.5)	%	(181.8)	%
Production and Investment Tax Credits	(8.3)	%	(0.1)	%	—	%	(0.1)	%	(23.4)	%	—	%	(61.7)	%	(79.1)	%
Reversal of Origination Flow-Through	0.2	%	0.1	%	0.3	%	(0.8)	%	0.3	%	0.8	%	0.3	%	2.1	%
AFUDC Equity	(1.6)	%	(1.7)	%	(2.0)	%	(1.1)	%	(1.1)	%	(1.3)	%	(1.3)	%	(2.3)	%
Discrete Tax Adjustments	(2.1)	%	—	%	—	%	—	%	—	%	—	%	1.2	%	1.1	%
Other	0.2	%	—	%	(0.1)	%	(0.1)	%	—	%	0.4	%	—	%	(0.5)	%
Effective Income Tax Rate	(4.4)	%	20.1	%	21.9	%	13.9	%	(34.9)	%	13.1	%	(85.3)	%	(246.3)	%