2.2.0.25falsefalse00216 - Disclosure - New Accounting Standards and Interpretationstruefalsefalse1falsefalseUSDfalsefalse1/1/2010 - 12/31/2010 USD ($) USD ($) / shares $Jan-01-2010_Dec-31-2010http://www.sec.gov/CIK0001031296duration2010-01-01T00:00:002010-12-31T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170PureStandardhttp://www.xbrl.org/2003/instancepurexbrli0SharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USDEPSDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0USDUSD$2true0us-gaap_NewAccountingPronouncementsAndChangesInAccountingPrinciplesAbstractus-gaaptruenadurationNo definition available.falsefalsefalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsefalsefalseOtherxbrli:stringItemTypestringNo definition available.falsefalseNew Accounting Standards and Interpretations [Abstract]3false0us-gaap_ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlockus-gaaptruenadurationNo definition available.falsefalsefalsefalsefalsefalsefalsefalsefalsefalseverboselabel1falsefalsefalse00<!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" --> <!-- Begin Block Tagged Note 16 - us-gaap:ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock--> <div style="font-family: Helvetica,Arial,sans-serif; margin-left: 0in; "> <div align="justify" style="font-size: 10pt; margin-top: 10pt"><b>16. NEW ACCOUNTING STANDARDS AND INTERPRETATIONS</b> </div> <div align="justify" style="font-size: 10pt; margin-top: 10pt">In 2010, the FASB Emerging Issues Task Force amended the Goodwill and Other Topic of the FASB Accounting Standards Codification. The amendment requires entities with a zero or negative carrying value to assess whether it is more likely than not that a goodwill impairment exists through the consideration of qualitative factors. If an entity concludes that it is more likely than not that a goodwill impairment exists, the entity must perform step 2 of the goodwill impairment test. The amendment is effective for fiscal years, and interim periods within those years, beginning after December&#160;15, 2010. FirstEnergy does not expect this amendment to have a material effect on its financial statements. </div> <div align="justify" style="font-size: 10pt; margin-top: 10pt">In 2010, the FASB Emerging Issues Task Force amended the Business Combinations Topic of the FASB Accounting Standards Codification. The amendment addresses how entities prepare pro forma financial information as a result of a business combination. Under the amendment, if comparative financial statements are presented an entity should present the pro forma disclosures as if the business combination occurred at the beginning of the prior annual period. An entity must provide additional disclosures describing the nature and amount of material, nonrecurring pro forma adjustments. The amendment is effective for business combinations consummated in periods beginning after December 15, 2010. FirstEnergy will implement the amendment to Business Combinations guidance for acquisitions consummated after January&#160;1, 2011. </div> </div> <!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" --> <!-- Begin Block Tagged NotefalsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringRepresents disclosure of any changes in an accounting principle, including a change from one generally accepted accounting principle to another generally accepted accounting principle when there are two or more generally accepted accounting principles that apply or when the accounting principle formerly used is no longer generally accepted. Also disclose any change in the method of applying an accounting principle, or any change in an accounting principle required by a new pronouncement in the unusual instance that a new pronouncement does not include specific transition provisions.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 154 -Paragraph 2, 17, 18 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 28 -Paragraph 23, 24 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 01 -Paragraph b -Subparagraph 6 -Article 10 falsefalseNEW ACCOUNTING STANDARDS AND INTERPRETATIONS12New Accounting Standards and InterpretationsUnKnownUnKnownUnKnownUnKnownfalsetrue