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 -Name Accounting Standards Codification

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 -Name Accounting Standards Codification

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 -Paragraph 1

 -Subparagraph (h)(6)

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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 715

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -Subparagraph (b)(3)

 -URI http://asc.fasb.org/extlink&amp;oid=28361610&amp;loc=d3e1928-114920



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Defined Benefit Plan, Contributions by Employer</Label></Row></Rows><Footnotes><Footnote><NoteId>1</NoteId><Note>Unamortized prior service cost is amortized on a straight-line basis over the average remaining service period to the first eligibility age of participants who are expected to receive a benefit and are active at the date of the plan amendment.</Note></Footnote><Footnote><NoteId>2</NoteId><Note>In addition to the $4.6 million and $4.5 million of net periodic benefit cost recognized during the three months ended June&#xA0;30, 2013 and 2012, respectively, OG&amp;amp;E recognized an increase in pension expense during the three months ended June&#xA0;30, 2013 and 2012 of $1.2 million and $2.8 million, respectively, to maintain the allowable amount to be recovered for pension expense in the Oklahoma jurisdiction which are included in the Pension tracker regulatory liability (see Note 1).</Note></Footnote><Footnote><NoteId>3</NoteId><Note>In addition to the $8.0 million and $9.0 million of net periodic benefit cost recognized during the six months ended June&#xA0;30, 2013 and 2012, respectively, OG&amp;amp;E recognized an increase in pension expense during the six months ended June&#xA0;30, 2013 and 2012 of $3.1 million and $5.7 million, respectively, to maintain the allowable amount to be recovered for pension expense in the Oklahoma jurisdiction which are included in the Pension tracker regulatory liability (see Note 1).</Note></Footnote><Footnote><NoteId>4</NoteId><Note>In addition to the $3.1 million and $3.9 million of net periodic benefit cost recognized during the three months ended June&#xA0;30, 2013 and 2012, respectively, OG&amp;amp;E recognized an increase in postretirement medical expense during the three months ended June&#xA0;30, 2013 and 2012 of $0.2 million and $0.4 million, respectively, to maintain the allowable amount to be recovered for postretirement medical expense in the Oklahoma jurisdiction which are included in the Pension tracker regulatory liability (see Note 1).</Note></Footnote><Footnote><NoteId>5</NoteId><Note>In addition to the $6.5 million and $7.8 million of net periodic benefit cost recognized during the six months ended June&#xA0;30, 2013 and 2012, respectively, OG&amp;amp;E recognized an increase in postretirement medical expense during the six months ended June&#xA0;30, 2013 and 2012 of $0.3 million and $0.8 million, respectively, to maintain the allowable amount to be recovered for postretirement medical expense in the Oklahoma jurisdiction which are included in the Pension tracker regulatory liability (see Note 1).</Note></Footnote></Footnotes><IsEquityReport>false</IsEquityReport><ReportName>Retirement Plans and Postretirement Benefit Plans (Details) (USD $)</ReportName><MonetaryRoundingLevel>HundredThousands</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.oge.com/role/RetirementPlansAndPostretirementBenefitPlansDetails</RoleURI><NumberOfCols>4</NumberOfCols><NumberOfRows>40</NumberOfRows></InstanceReport>
