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BENEFIT PLANS
 3 Months Ended
Mar. 31, 2026
Retirement Benefits [Abstract]  
BENEFIT PLANS BENEFIT PLANS
The disclosures in this note apply to all Registrants except AEPTCo.

AEPSC sponsors a qualified pension plan and two unfunded non-qualified pension plans.  Substantially all AEP subsidiary employees are covered by the qualified plan or both the qualified and a non-qualified pension plan.  AEPSC also sponsors OPEB plans to provide health and life insurance benefits for retired employees.

Components of Net Periodic Benefit Cost (Credit)

Pension Plans

Three Months Ended March 31, 2026AEPAEP TexasAPCoI&MOPCoPSOSWEPCo
(in millions)
Service Cost$25 $2 $2 $3 $2 $2 $2 
Interest Cost51 4 6 6 5 3 3 
Expected Return on Plan Assets(64)(5)(8)(8)(7)(4)(4)
Amortization of Net Actuarial Loss11 1 1 1 1 — 1 
Net Periodic Benefit Cost$23 $2 $1 $2 $1 $1 $2 

Three Months Ended March 31, 2025AEPAEP TexasAPCoI&MOPCoPSOSWEPCo
(in millions)
Service Cost$24 $2 $2 $3 $2 $1 $2 
Interest Cost53 5 6 6 5 3 3 
Expected Return on Plan Assets(70)(6)(9)(9)(7)(4)(4)
Amortization of Net Actuarial Loss4 — 1 — — — — 
Net Periodic Benefit Cost$11 $1 $— $— $— $— $1 

OPEB

Three Months Ended March 31, 2026AEPAEP TexasAPCoI&MOPCoPSOSWEPCo
(in millions)
Service Cost$1 $— $— $— $— $— $— 
Interest Cost8 1 1 1 1 — 1 
Expected Return on Plan Assets(29)(3)(4)(4)(3)(1)(2)
Amortization of Prior Service Credit(1)— — — — — — 
Amortization of Net Actuarial Gain(1)— — — — — — 
Net Periodic Benefit Credit$(22)$(2)$(3)$(3)$(2)$(1)$(1)

Three Months Ended March 31, 2025AEPAEP TexasAPCoI&MOPCoPSOSWEPCo
(in millions)
Service Cost$1 $— $— $— $— $— $— 
Interest Cost8 1 1 1 1 — 1 
Expected Return on Plan Assets(28)(3)(4)(3)(3)(1)(2)
Amortization of Prior Service Credit(1)— — — — — — 
Net Periodic Benefit Credit$(20)$(2)$(3)$(2)$(2)$(1)$(1)