2.4.0.8000360 - Disclosure - Sustainable Cost Reductionstruefalsefalse1false falsefalseFROM_Jan01_2013_TO_Jun30_2013http://www.sec.gov/CIK0000004904duration2013-01-01T00:00:002013-06-30T00:00:001false 4us-gaap_RestructuringAndRelatedActivitiesDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse0013. SUSTAINABLE COST REDUCTIONS In April 2012, we initiated a process to identify strategic repositioning opportunities and efficiencies that will result in sustainable cost savings. We selected a consulting firm to facilitate an organizational and process evaluation and a second firm to evaluate our current employee benefit programs. The process resulted in involuntary severances and was completed by the end of the first quarter of 2013. The severance program provides two weeks of base pay for every year of service along with other severance benefits. We recorded a charge of $47 million to Other Operation expense in 2012 primarily related to severance benefits as a result of the sustainable cost reductions initiative. In addition, the sustainable cost reduction activity for the six months ended June 30, 2013 is described in the following table:<div><table style="border-collapse:collapse;margin-top:20px;"><tr style="height: 14px"><td style="width: 107px; text-align:left;border-color:#000000;min-width:107px;"> </td><td style="width: 300px; text-align:center;border-color:#000000;min-width:300px;"> </td><td style="width: 20px; text-align:left;border-color:#000000;min-width:20px;"> </td><td colspan="2" style="width: 132px; text-align:center;border-color:#000000;min-width:132px;">Sustainable Cost</td><td style="width: 20px; text-align:left;border-color:#000000;min-width:20px;"> </td></tr><tr style="height: 17px"><td style="width: 107px; text-align:left;border-color:#000000;min-width:107px;"> </td><td style="width: 300px; text-align:center;border-color:#000000;min-width:300px;"> </td><td style="width: 20px; text-align:left;border-color:#000000;min-width:20px;"> </td><td colspan="2" style="width: 132px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:132px;">Reduction Activity</td><td style="width: 20px; text-align:center;border-color:#000000;min-width:20px;"> </td></tr><tr style="height: 17px"><td style="width: 107px; text-align:left;border-color:#000000;min-width:107px;"> </td><td style="width: 300px; text-align:left;border-color:#000000;min-width:300px;"> </td><td style="width: 20px; text-align:left;border-color:#000000;min-width:20px;"> </td><td colspan="2" style="width: 132px; text-align:center;border-color:#000000;min-width:132px;">(in millions)</td><td style="width: 20px; text-align:left;border-color:#000000;min-width:20px;"> </td></tr><tr style="height: 17px"><td style="width: 107px; text-align:left;border-color:#000000;min-width:107px;"> </td><td style="width: 300px; text-align:left;border-color:#000000;min-width:300px;">Balance as of December 31, 2012</td><td style="width: 20px; text-align:left;border-color:#000000;min-width:20px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;">$</td><td style="width: 120px; text-align:right;border-color:#000000;min-width:120px;"> 25</td><td style="width: 20px; text-align:left;border-color:#000000;min-width:20px;"> </td></tr><tr style="height: 17px"><td style="width: 107px; text-align:left;border-color:#000000;min-width:107px;"> </td><td style="width: 300px; text-align:left;border-color:#000000;min-width:300px;">Incurred</td><td style="width: 20px; text-align:left;border-color:#000000;min-width:20px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 120px; text-align:right;border-color:#000000;min-width:120px;"> 16</td><td style="width: 20px; text-align:right;border-color:#000000;min-width:20px;"> </td></tr><tr style="height: 17px"><td style="width: 107px; text-align:left;border-color:#000000;min-width:107px;"> </td><td style="width: 300px; text-align:left;border-color:#000000;min-width:300px;">Settled</td><td style="width: 20px; text-align:left;border-color:#000000;min-width:20px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 120px; text-align:right;border-color:#000000;min-width:120px;"> (29)</td><td style="width: 20px; text-align:right;border-color:#000000;min-width:20px;"> </td></tr><tr style="height: 17px"><td style="width: 107px; text-align:left;border-color:#000000;min-width:107px;"> </td><td style="width: 300px; text-align:left;border-color:#000000;min-width:300px;">Adjustments</td><td style="width: 20px; text-align:left;border-color:#000000;min-width:20px;"> </td><td style="width: 12px; border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 120px; border-bottom-style:solid;border-bottom-width:1px;text-align:right;border-color:#000000;min-width:120px;"> (6)</td><td style="width: 20px; text-align:right;border-color:#000000;min-width:20px;"> </td></tr><tr style="height: 17px"><td style="width: 107px; text-align:left;border-color:#000000;min-width:107px;"> </td><td style="width: 300px; text-align:left;border-color:#000000;min-width:300px;">Balance as of June 30, 2013</td><td style="width: 20px; text-align:left;border-color:#000000;min-width:20px;"> </td><td style="width: 12px; border-top-style:solid;border-top-width:1px;border-bottom-style:double;border-bottom-width:3px;text-align:left;border-color:#000000;min-width:12px;">$</td><td style="width: 120px; border-top-style:solid;border-top-width:1px;border-bottom-style:double;border-bottom-width:3px;text-align:right;border-color:#000000;min-width:120px;"> 6</td><td style="width: 20px; text-align:right;border-color:#000000;min-width:20px;"> </td></tr></table></div>These expenses, net of adjustments, relate primarily to severance benefits and are included primarily in Other Operation expense on the condensed statements of income. Approximately 94% of the expense was within the Utility Operations segment. The remaining liability is included in Other Current Liabilities on the condensed balance sheets. We do not expect additional costs to be incurred related to this initiative.falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 146 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140864-122747 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 false0Sustainable Cost Reductions2false 0truefalsetruefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2false truefalseFROM_Jan01_2013_TO_Jun30_2013_dei_LegalEntityAxis_AppalachianPowerCoMemberhttp://www.sec.gov/CIK0000004904duration2013-01-01T00:00:002013-06-30T00:00:00falsefalseAppalachian Power Co [Member]dei_LegalEntityAxisxbrldihttp://xbrl.org/2006/xbrldiaep_AppalachianPowerCoMemberdei_LegalEntityAxisexplicitMembernanafalse0Appalachian Power Co [Member]3false 4us-gaap_RestructuringAndRelatedActivitiesDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse0013. SUSTAINABLE COST REDUCTIONS In April 2012, management initiated a process to identify strategic repositioning opportunities and efficiencies that will result in sustainable cost savings. Management selected a consulting firm to facilitate an organizational and process evaluation and a second firm to evaluate current employee benefit programs. The process resulted in involuntary severances and was completed by the end of the first quarter of 2013. The severance program provides two weeks of base pay for every year of service along with other severance benefits. The Registrant Subsidiaries recorded charges to Other Operation expense in 2012 primarily related to severance benefits as a result of the sustainable cost reductions initiative. The total amount incurred in 2012 by Registrant Subsidiary was as follows:<div><table style="border-collapse:collapse;margin-top:20px;"><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:122px;">Company</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td colspan="2" style="width: 152px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:152px;">Total Cost Incurred</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td colspan="2" style="width: 152px; text-align:center;border-color:#000000;min-width:152px;">(in thousands)</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;">APCo</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;">$</td><td style="width: 140px; text-align:right;border-color:#000000;min-width:140px;"> 8,472</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;">I&M</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 140px; text-align:right;border-color:#000000;min-width:140px;"> 5,678</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;">OPCo</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 140px; text-align:right;border-color:#000000;min-width:140px;"> 13,498</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;">PSO</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 140px; text-align:right;border-color:#000000;min-width:140px;"> 3,675</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;">SWEPCo</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 140px; text-align:right;border-color:#000000;min-width:140px;"> 5,709</td></tr></table></div>The Registrant Subsidiaries' sustainable cost reduction activity for the six months ended June 30, 2013 is described in the following table:<div><table style="border-collapse:collapse;margin-top:20px;"><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:center;border-color:#000000;min-width:56px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:center;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:center;border-color:#000000;min-width:102px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;">Expense</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;">Incurred for</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:center;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:center;border-color:#000000;min-width:80px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:center;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:center;border-color:#000000;min-width:102px;">Remaining</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:center;border-color:#000000;min-width:56px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 112px; text-align:center;border-color:#000000;min-width:112px;">Balance as of</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;">Allocation from</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;">Registrant</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:center;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:center;border-color:#000000;min-width:80px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 112px; text-align:center;border-color:#000000;min-width:112px;">Balance as of</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:56px;">Company</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 112px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:112px;"> December 31, 2012</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:90px;"> AEPSC</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:90px;">Subsidiaries</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:90px;">Settled</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:90px;">Adjustments</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 112px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:112px;"> June 30, 2013</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;"> </td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td colspan="17" style="width: 614px; text-align:center;border-color:#000000;min-width:614px;">(in thousands)</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;">APCo</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 1,321</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 1,355</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> -</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (1,908)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (735)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 33</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;">I&M</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 1,357</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 953</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> -</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (1,882)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (379)</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 49</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;">OPCo</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 3,450</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 1,834</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 6,114</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (8,413)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (1,648)</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 1,337</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;">PSO</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 652</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 487</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> -</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (642)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (472)</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 25</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;">SWEPCo</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 627</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 864</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> -</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (1,789)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 405</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 107</td></tr></table></div>These expenses, net of adjustments, relate primarily to severance benefits and are included primarily in Other Operation expense on the condensed statements of income. The remaining liability is included in Other Current Liabilities on the condensed balance sheets. Management does not expect additional costs to be incurred related to this initiative.falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 146 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140864-122747 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 false0Sustainable Cost Reductions4false 0truefalsetruefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse3false truefalseFROM_Jan01_2013_TO_Jun30_2013_dei_LegalEntityAxis_IndianaMichiganPowerCoMemberhttp://www.sec.gov/CIK0000004904duration2013-01-01T00:00:002013-06-30T00:00:00falsefalseIndiana Michigan Power Co [Member]dei_LegalEntityAxisxbrldihttp://xbrl.org/2006/xbrldiaep_IndianaMichiganPowerCoMemberdei_LegalEntityAxisexplicitMembernanafalse0Indiana Michigan Power Co [Member]5false 4us-gaap_RestructuringAndRelatedActivitiesDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse0013. SUSTAINABLE COST REDUCTIONS In April 2012, management initiated a process to identify strategic repositioning opportunities and efficiencies that will result in sustainable cost savings. Management selected a consulting firm to facilitate an organizational and process evaluation and a second firm to evaluate current employee benefit programs. The process resulted in involuntary severances and was completed by the end of the first quarter of 2013. The severance program provides two weeks of base pay for every year of service along with other severance benefits. The Registrant Subsidiaries recorded charges to Other Operation expense in 2012 primarily related to severance benefits as a result of the sustainable cost reductions initiative. The total amount incurred in 2012 by Registrant Subsidiary was as follows:<div><table style="border-collapse:collapse;margin-top:20px;"><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:122px;">Company</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td colspan="2" style="width: 152px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:152px;">Total Cost Incurred</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td colspan="2" style="width: 152px; text-align:center;border-color:#000000;min-width:152px;">(in thousands)</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;">APCo</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;">$</td><td style="width: 140px; text-align:right;border-color:#000000;min-width:140px;"> 8,472</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;">I&M</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 140px; text-align:right;border-color:#000000;min-width:140px;"> 5,678</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;">OPCo</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 140px; text-align:right;border-color:#000000;min-width:140px;"> 13,498</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;">PSO</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 140px; text-align:right;border-color:#000000;min-width:140px;"> 3,675</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;">SWEPCo</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 140px; text-align:right;border-color:#000000;min-width:140px;"> 5,709</td></tr></table></div>The Registrant Subsidiaries' sustainable cost reduction activity for the six months ended June 30, 2013 is described in the following table:<div><table style="border-collapse:collapse;margin-top:20px;"><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:center;border-color:#000000;min-width:56px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:center;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:center;border-color:#000000;min-width:102px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;">Expense</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;">Incurred for</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:center;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:center;border-color:#000000;min-width:80px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:center;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:center;border-color:#000000;min-width:102px;">Remaining</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:center;border-color:#000000;min-width:56px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 112px; text-align:center;border-color:#000000;min-width:112px;">Balance as of</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;">Allocation from</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;">Registrant</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:center;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:center;border-color:#000000;min-width:80px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 112px; text-align:center;border-color:#000000;min-width:112px;">Balance as of</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:56px;">Company</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 112px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:112px;"> December 31, 2012</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:90px;"> AEPSC</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:90px;">Subsidiaries</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:90px;">Settled</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:90px;">Adjustments</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 112px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:112px;"> June 30, 2013</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;"> </td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td colspan="17" style="width: 614px; text-align:center;border-color:#000000;min-width:614px;">(in thousands)</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;">APCo</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 1,321</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 1,355</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> -</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (1,908)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (735)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 33</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;">I&M</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 1,357</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 953</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> -</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (1,882)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (379)</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 49</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;">OPCo</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 3,450</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 1,834</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 6,114</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (8,413)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (1,648)</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 1,337</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;">PSO</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 652</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 487</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> -</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (642)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (472)</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 25</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;">SWEPCo</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 627</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 864</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> -</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (1,789)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 405</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 107</td></tr></table></div>These expenses, net of adjustments, relate primarily to severance benefits and are included primarily in Other Operation expense on the condensed statements of income. The remaining liability is included in Other Current Liabilities on the condensed balance sheets. Management does not expect additional costs to be incurred related to this initiative.falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 146 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140864-122747 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 false0Sustainable Cost Reductions6false 0truefalsetruefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse4false truefalseFROM_Jan01_2013_TO_Jun30_2013_dei_LegalEntityAxis_OhioPowerCoMemberhttp://www.sec.gov/CIK0000004904duration2013-01-01T00:00:002013-06-30T00:00:00falsefalseOhio Power Co [Member]dei_LegalEntityAxisxbrldihttp://xbrl.org/2006/xbrldiaep_OhioPowerCoMemberdei_LegalEntityAxisexplicitMembernanafalse0Ohio Power Co [Member]7false 4us-gaap_RestructuringAndRelatedActivitiesDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse0013. SUSTAINABLE COST REDUCTIONS In April 2012, management initiated a process to identify strategic repositioning opportunities and efficiencies that will result in sustainable cost savings. Management selected a consulting firm to facilitate an organizational and process evaluation and a second firm to evaluate current employee benefit programs. The process resulted in involuntary severances and was completed by the end of the first quarter of 2013. The severance program provides two weeks of base pay for every year of service along with other severance benefits. The Registrant Subsidiaries recorded charges to Other Operation expense in 2012 primarily related to severance benefits as a result of the sustainable cost reductions initiative. The total amount incurred in 2012 by Registrant Subsidiary was as follows:<div><table style="border-collapse:collapse;margin-top:20px;"><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:122px;">Company</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td colspan="2" style="width: 152px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:152px;">Total Cost Incurred</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td colspan="2" style="width: 152px; text-align:center;border-color:#000000;min-width:152px;">(in thousands)</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;">APCo</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;">$</td><td style="width: 140px; text-align:right;border-color:#000000;min-width:140px;"> 8,472</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;">I&M</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 140px; text-align:right;border-color:#000000;min-width:140px;"> 5,678</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;">OPCo</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 140px; text-align:right;border-color:#000000;min-width:140px;"> 13,498</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;">PSO</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 140px; text-align:right;border-color:#000000;min-width:140px;"> 3,675</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;">SWEPCo</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 140px; text-align:right;border-color:#000000;min-width:140px;"> 5,709</td></tr></table></div>The Registrant Subsidiaries' sustainable cost reduction activity for the six months ended June 30, 2013 is described in the following table:<div><table style="border-collapse:collapse;margin-top:20px;"><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:center;border-color:#000000;min-width:56px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:center;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:center;border-color:#000000;min-width:102px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;">Expense</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;">Incurred for</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:center;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:center;border-color:#000000;min-width:80px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:center;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:center;border-color:#000000;min-width:102px;">Remaining</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:center;border-color:#000000;min-width:56px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 112px; text-align:center;border-color:#000000;min-width:112px;">Balance as of</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;">Allocation from</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;">Registrant</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:center;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:center;border-color:#000000;min-width:80px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 112px; text-align:center;border-color:#000000;min-width:112px;">Balance as of</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:56px;">Company</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 112px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:112px;"> December 31, 2012</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:90px;"> AEPSC</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:90px;">Subsidiaries</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:90px;">Settled</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:90px;">Adjustments</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 112px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:112px;"> June 30, 2013</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;"> </td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td colspan="17" style="width: 614px; text-align:center;border-color:#000000;min-width:614px;">(in thousands)</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;">APCo</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 1,321</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 1,355</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> -</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (1,908)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (735)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 33</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;">I&M</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 1,357</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 953</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> -</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (1,882)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (379)</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 49</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;">OPCo</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 3,450</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 1,834</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 6,114</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (8,413)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (1,648)</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 1,337</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;">PSO</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 652</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 487</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> -</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (642)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (472)</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 25</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;">SWEPCo</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 627</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 864</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> -</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (1,789)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 405</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 107</td></tr></table></div>These expenses, net of adjustments, relate primarily to severance benefits and are included primarily in Other Operation expense on the condensed statements of income. The remaining liability is included in Other Current Liabilities on the condensed balance sheets. Management does not expect additional costs to be incurred related to this initiative.falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 146 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140864-122747 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 false0Sustainable Cost Reductions8false 0truefalsetruefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse5false truefalseFROM_Jan01_2013_TO_Jun30_2013_dei_LegalEntityAxis_PublicServiceCoOfOklahomaMemberhttp://www.sec.gov/CIK0000004904duration2013-01-01T00:00:002013-06-30T00:00:00falsefalsePublic Service Co Of Oklahoma [Member]dei_LegalEntityAxisxbrldihttp://xbrl.org/2006/xbrldiaep_PublicServiceCoOfOklahomaMemberdei_LegalEntityAxisexplicitMembernanafalse0Public Service Co Of Oklahoma [Member]9false 4us-gaap_RestructuringAndRelatedActivitiesDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse0013. SUSTAINABLE COST REDUCTIONS In April 2012, management initiated a process to identify strategic repositioning opportunities and efficiencies that will result in sustainable cost savings. Management selected a consulting firm to facilitate an organizational and process evaluation and a second firm to evaluate current employee benefit programs. The process resulted in involuntary severances and was completed by the end of the first quarter of 2013. The severance program provides two weeks of base pay for every year of service along with other severance benefits. The Registrant Subsidiaries recorded charges to Other Operation expense in 2012 primarily related to severance benefits as a result of the sustainable cost reductions initiative. The total amount incurred in 2012 by Registrant Subsidiary was as follows:<div><table style="border-collapse:collapse;margin-top:20px;"><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:122px;">Company</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td colspan="2" style="width: 152px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:152px;">Total Cost Incurred</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td colspan="2" style="width: 152px; text-align:center;border-color:#000000;min-width:152px;">(in thousands)</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;">APCo</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;">$</td><td style="width: 140px; text-align:right;border-color:#000000;min-width:140px;"> 8,472</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;">I&M</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 140px; text-align:right;border-color:#000000;min-width:140px;"> 5,678</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;">OPCo</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 140px; text-align:right;border-color:#000000;min-width:140px;"> 13,498</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;">PSO</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 140px; text-align:right;border-color:#000000;min-width:140px;"> 3,675</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;">SWEPCo</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 140px; text-align:right;border-color:#000000;min-width:140px;"> 5,709</td></tr></table></div>The Registrant Subsidiaries' sustainable cost reduction activity for the six months ended June 30, 2013 is described in the following table:<div><table style="border-collapse:collapse;margin-top:20px;"><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:center;border-color:#000000;min-width:56px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:center;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:center;border-color:#000000;min-width:102px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;">Expense</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;">Incurred for</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:center;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:center;border-color:#000000;min-width:80px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:center;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:center;border-color:#000000;min-width:102px;">Remaining</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:center;border-color:#000000;min-width:56px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 112px; text-align:center;border-color:#000000;min-width:112px;">Balance as of</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;">Allocation from</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;">Registrant</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:center;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:center;border-color:#000000;min-width:80px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 112px; text-align:center;border-color:#000000;min-width:112px;">Balance as of</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:56px;">Company</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 112px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:112px;"> December 31, 2012</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:90px;"> AEPSC</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:90px;">Subsidiaries</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:90px;">Settled</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:90px;">Adjustments</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 112px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:112px;"> June 30, 2013</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;"> </td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td colspan="17" style="width: 614px; text-align:center;border-color:#000000;min-width:614px;">(in thousands)</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;">APCo</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 1,321</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 1,355</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> -</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (1,908)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (735)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 33</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;">I&M</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 1,357</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 953</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> -</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (1,882)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (379)</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 49</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;">OPCo</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 3,450</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 1,834</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 6,114</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (8,413)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (1,648)</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 1,337</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;">PSO</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 652</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 487</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> -</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (642)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (472)</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 25</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;">SWEPCo</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 627</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 864</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> -</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (1,789)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 405</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 107</td></tr></table></div>These expenses, net of adjustments, relate primarily to severance benefits and are included primarily in Other Operation expense on the condensed statements of income. The remaining liability is included in Other Current Liabilities on the condensed balance sheets. Management does not expect additional costs to be incurred related to this initiative.falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 146 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140864-122747 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 false0Sustainable Cost Reductions10false 0truefalsetruefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse6false truefalseFROM_Jan01_2013_TO_Jun30_2013_dei_LegalEntityAxis_SouthwesternElectricPowerCoMemberhttp://www.sec.gov/CIK0000004904duration2013-01-01T00:00:002013-06-30T00:00:00falsefalseSouthwestern Electric Power Co [Member]dei_LegalEntityAxisxbrldihttp://xbrl.org/2006/xbrldiaep_SouthwesternElectricPowerCoMemberdei_LegalEntityAxisexplicitMembernanafalse0Southwestern Electric Power Co [Member]11false 4us-gaap_RestructuringAndRelatedActivitiesDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse0013. SUSTAINABLE COST REDUCTIONS In April 2012, management initiated a process to identify strategic repositioning opportunities and efficiencies that will result in sustainable cost savings. Management selected a consulting firm to facilitate an organizational and process evaluation and a second firm to evaluate current employee benefit programs. The process resulted in involuntary severances and was completed by the end of the first quarter of 2013. The severance program provides two weeks of base pay for every year of service along with other severance benefits. The Registrant Subsidiaries recorded charges to Other Operation expense in 2012 primarily related to severance benefits as a result of the sustainable cost reductions initiative. The total amount incurred in 2012 by Registrant Subsidiary was as follows:<div><table style="border-collapse:collapse;margin-top:20px;"><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:122px;">Company</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td colspan="2" style="width: 152px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:152px;">Total Cost Incurred</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td colspan="2" style="width: 152px; text-align:center;border-color:#000000;min-width:152px;">(in thousands)</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;">APCo</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;">$</td><td style="width: 140px; text-align:right;border-color:#000000;min-width:140px;"> 8,472</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;">I&M</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 140px; text-align:right;border-color:#000000;min-width:140px;"> 5,678</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;">OPCo</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 140px; text-align:right;border-color:#000000;min-width:140px;"> 13,498</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;">PSO</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 140px; text-align:right;border-color:#000000;min-width:140px;"> 3,675</td></tr><tr style="height: 16px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 122px; text-align:left;border-color:#000000;min-width:122px;">SWEPCo</td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 140px; text-align:right;border-color:#000000;min-width:140px;"> 5,709</td></tr></table></div>The Registrant Subsidiaries' sustainable cost reduction activity for the six months ended June 30, 2013 is described in the following table:<div><table style="border-collapse:collapse;margin-top:20px;"><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:center;border-color:#000000;min-width:56px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:center;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:center;border-color:#000000;min-width:102px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;">Expense</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;">Incurred for</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:center;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:center;border-color:#000000;min-width:80px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:center;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:center;border-color:#000000;min-width:102px;">Remaining</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:center;border-color:#000000;min-width:56px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 112px; text-align:center;border-color:#000000;min-width:112px;">Balance as of</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;">Allocation from</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;">Registrant</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; text-align:center;border-color:#000000;min-width:90px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:center;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:center;border-color:#000000;min-width:80px;"> </td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 112px; text-align:center;border-color:#000000;min-width:112px;">Balance as of</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:56px;">Company</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 112px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:112px;"> December 31, 2012</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:90px;"> AEPSC</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:90px;">Subsidiaries</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:90px;">Settled</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 90px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:90px;">Adjustments</td><td style="width: 6px; text-align:center;border-color:#000000;min-width:6px;"> </td><td colspan="2" style="width: 112px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:112px;"> June 30, 2013</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;"> </td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td colspan="17" style="width: 614px; text-align:center;border-color:#000000;min-width:614px;">(in thousands)</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;">APCo</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 1,321</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 1,355</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> -</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (1,908)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (735)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 33</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;">I&M</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 1,357</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 953</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> -</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (1,882)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (379)</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 49</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;">OPCo</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 3,450</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 1,834</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 6,114</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (8,413)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (1,648)</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 1,337</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;">PSO</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 652</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 487</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> -</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (642)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (472)</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 25</td></tr><tr style="height: 16px"><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 56px; text-align:left;border-color:#000000;min-width:56px;">SWEPCo</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 627</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 864</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> -</td><td style="width: 6px; text-align:left;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> (1,789)</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 80px; text-align:right;border-color:#000000;min-width:80px;"> 405</td><td style="width: 6px; text-align:right;border-color:#000000;min-width:6px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 102px; text-align:right;border-color:#000000;min-width:102px;"> 107</td></tr></table></div>These expenses, net of adjustments, relate primarily to severance benefits and are included primarily in Other Operation expense on the condensed statements of income. The remaining liability is included in Other Current Liabilities on the condensed balance sheets. Management does not expect additional costs to be incurred related to this initiative.falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 146 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140864-122747 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 false0Sustainable Cost ReductionsfalseSustainable Cost ReductionsUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.aep.com/role/DisclosureSustainableCostReductions111