2.2.0.7 false Income Taxes 00208 - Disclosure - Income Taxes true false false false 1 USD false false USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Pure Standard http://www.xbrl.org/2003/instance pure xbrli 0 EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 Shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 $ 2 Income Taxes [Abstract] 0 fe_IncomeTaxesAbstract fe false na duration Income Taxes Abstract. false false false false false true false false false false false false 1 false false false false 0 0 false false false xbrli:stringItemType string Income Taxes Abstract. false 3 INCOME TAXES 1 us-gaap_IncomeTaxDisclosureTextBlock us-gaap true na duration No definition available. false false false false false false false false false false false verboselabel false 1 false false false false 0 0 8. INCOME TAXES  FirstEnergy accounts for uncertainty in income taxes recognized in its financial statements. Accounting guidance prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of tax positions taken or expected to be taken on a company's tax return. After reaching a settlement at appeals in the second quarter of 2010 related primarily to the capitalization of certain costs for the tax years 2005-2008 and a settlement in the third quarter of 2010 of an unrelated federal tax matter related to prior year gains and losses recognized from the disposition of assets, FirstEnergy recognized approximately $78 million of net tax benefits, including $21 million that favorably affected FirstEnergy's effective tax rate for the first nine months of 2010. The remaining portion of the tax benefit increased FirstEnergy's accumulated deferred income taxes. Upon completion of the federal tax examination for the 2007 tax year in the first quarter of 2009, FirstEnergy recognized $13 million in tax benefits, which favorably affected FirstEnergy's effective tax rate. There were no material changes to FirstEnergy's unrecognized tax benefits in the third quarter of 2009. As of September 30, 2010, it is reasonably possible that approximately $44 million of unrecognized benefits may be resolved within the next twelve months, of which less than $1 million, if recognized, would affect FirstEnergy's effective tax rate. The potential decrease in the amount of unrecognized tax benefits is primarily associated with issues related to gains and losses from the disposition of assets and the capitalization of certain costs. In 2009, FirstEnergy, on behalf of the Utilities, filed a change in accounting method related to the costs to repair and maintain electric utility network (transmission and distribution) assets. In the third quarter of 2010, approximately $325 million of costs were included as a repair deduction on FirstEnergy's 2009 consolidated tax return, which reduced taxable income and increased the amount of tax refunds that will be applied to FirstEnergy's 2010 estimated federal tax payments. Due to Pennsylvania's state flow through tax benefit for this change in accounting, FirstEnergy's effective tax rate was reduced by $6 million in the third quarter of 2010. In connection with completing FirstEnergy's 2009 consolidated tax return, FES recognized an $8 million adjustment that increased its income tax expense in the third quarter of 2010. The effects of the adjustment are not material to the quarterly and annual periods in 2009 or for the nine months ended September 30, 2010.  FirstEnergy recognizes interest expense or income related to uncertain tax positions. That amount is computed by applying the applicable statutory interest rate to the difference between the tax position recognized and the amount previously taken or expected to be taken on the tax return. FirstEnergy includes net interest and penalties in the provision for income taxes. The reversal of accrued interest associated with the recognized tax benefits noted above favorably affected FirstEnergy's effective tax rate by $13 million in the first nine months of 2010. During the first nine months of 2009, there were no material changes to the amount of interest accrued. The net amount of accumulated interest accrued as of September 30, 2010 was $6 million, as compared to $21 million as of December 31, 2009. As a result of the Patient Protection and Affordable Care Act and the Health Care and Education Affordability Reconciliation Act signed into law on March 23, 2010 and March 30, 2010, respectively, beginning in 2013 the tax deduction available to FirstEnergy will be reduced to the extent that drug costs are reimbursed under the Medicare Part D retiree subsidy program. As retiree healthcare liabilities and related tax impacts are already reflected in FirstEnergy's consolidated financial statements, the change resulted in a charge to FirstEnergy's earnings in the first quarter of 2010 of approximately $13 million and a reduction in accumulated deferred tax assets associated with these subsidies. This change reflects the anticipated increase in income taxes that will occur as a result of the change in tax law. On September 27, 2010, the Small Business Jobs Act was signed into law, which extends 50% bonus first-year depreciation for one year to 2010. Management is currently evaluating this tax election which could have a material impact on taxable income for 2010 and could increase the amount of tax refunds to be recognized in 2010 with a corresponding increase to accumulated deferred income taxes for this temporary tax item. FirstEnergy has tax returns that are under review at the audit or appeals level by the IRS and state tax authorities. Tax returns for all state jurisdictions are open from 2006-2009. The IRS began reviewing returns for the years 2001-2003 in July 2004 and several items were under appeal. In the fourth quarter of 2009, these items were settled at appeals and sent to Joint Committee on Taxation for final review. The federal audits for years 2004-2006 were completed in the third quarter of 2008 and several items are under appeal. The IRS began auditing the year 2007 in February 2007 under its Compliance Assurance Process program and completed the audit in the first quarter of 2009 with two items under appeal. Items under appeal for tax years 2006 and 2007 were settled and sent to Joint Committee on Taxation for final review in the second quarter and subsequently approved in the third quarter of 2010. The IRS began auditing the year 2008 in February 2008 and the audit was completed in July 2010 with one item under appeal. The 2009 tax year audit began in February 2009 and the 2010 tax year audit began in February 2010. Neither audit is expected to close before December 2010. Management believes that adequate reserves have been recognized and final settlement of these audits is not expected to have a material adverse effect on FirstEnergy's financial condition or results of operations.  8. INCOME TAXES  FirstEnergy accounts for uncertainty in income taxes recognized in its financial statements. Accounting guidance prescribes a recognition false false false us-types:textBlockItemType textblock Description containing the entire income tax disclosure. Examples include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. This element may be used as a single block of text to encapsulate the entire disclosure including data and tables. 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