Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2013

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Regulatory Assets and Liabilities [Table Text Block]

The following table is a summary of OG&E's regulatory assets and liabilities at:



December 31 (In millions)	2013		2012
Regulatory Assets
Current
Fuel clause under recoveries	$	26.2	$	—
Oklahoma demand program rider under recovery (A)	10.6		9.2
Crossroads wind farm rider under recovery (A)	4.7		14.9
Other (A)	7.3		2.9
Total Current Regulatory Assets	$	48.8	$	27.0
Non-Current
Benefit obligations regulatory asset	$	227.4	$	370.6
Income taxes recoverable from customers, net	56.5		54.7
Smart Grid	44.2		42.8
Deferred storm expenses	21.6		12.7
Unamortized loss on reacquired debt	11.8		13.0
Pension tracker	1.4		—
Other	16.2		16.8
Total Non-Current Regulatory Assets	$	379.1	$	510.6
Regulatory Liabilities
Current
Smart Grid rider over recovery (B)	$	16.7	$	24.1
Fuel clause over recoveries	0.4		109.2
Other (B)	3.1		7.8
Total Current Regulatory Liabilities	$	20.2	$	141.1
Non-Current
Accrued removal obligations, net	$	227.7	$	218.2
Deferred pension credits	6.5		17.7
Pension tracker	—		9.2
Total Non-Current Regulatory Liabilities	$	234.2	$	245.1


(A)	Included in Other Current Assets on the Balance Sheets.


(B)	Included in Other Current Liabilities on the Balance Sheets.

Components of Benefit Obligation Regulatory Asset [Table Text Block]

The following table is a summary of the components of the benefit obligations regulatory asset at:



December 31 (In millions)	2013			2012
Pension Plan and Restoration of Retirement Income Plan
Net loss	$	178.4		$	278.6
Prior service cost	2.5			4.5
Postretirement Benefit Plans
Net loss	79.9			134.6
Prior service cost	(33.4		)	(47.1		)
Total	$	227.4		$	370.6

Schedule of Net Periodic Benefit Cost Not yet Recognized [Table Text Block]

The following amounts in the benefit obligations regulatory asset at December 31, 2013 are expected to be recognized as components of net periodic benefit cost in 2014:



(In millions)
Pension Plan and Restoration of Retirement Income Plan
Net loss	$	11.4
Prior service cost	2.0
Postretirement Benefit Plans
Net loss	11.0
Prior service cost	(13.7		)
Total	$	10.7

Schedule of Jointly Owned Utility Plants [Table Text Block]

The table below presents OG&E's ownership interest in the jointly-owned McClain Plant and the jointly-owned Redbud Plant, and, as disclosed below, only OG&E's ownership interest is reflected in the property, plant and equipment and accumulated depreciation balances in these tables. The owners of the remaining interests in the McClain Plant and the Redbud Plant are responsible for providing their own financing of capital expenditures. Also, only OG&E's proportionate interests of any direct expenses of the McClain Plant and the Redbud Plant such as fuel, maintenance expense and other operating expenses are included in the applicable financial statement captions in the Statement of Income.



December 31, 2013 (In millions)	Percentage Ownership		Total Property, Plant and Equipment		Accumulated Depreciation		Net Property, Plant and Equipment
McClain Plant (A)	77	%	$	180.8	$	62.1	$	118.7
Redbud Plant (A)(B)	51	%	$	498.9	$	89.7	$	409.2


(A)	Construction work in progress was $0.1 million and $39.5 million for the McClain and Redbud Plants, respectively.


(B)	This amount includes a plant acquisition adjustment of $148.3 million and accumulated amortization of $28.8 million.



December 31, 2012 (In millions)	Percentage Ownership		Total Property, Plant and Equipment		Accumulated Depreciation		Net Property, Plant and Equipment
McClain Plant (A)	77	%	$	182.1	$	56.3	$	125.8
Redbud Plant (A)(B)	51	%	$	458.5	$	69.5	$	389.0


(A)	Construction work in progress was $0.1 million and $0.3 million for the McClain and Redbud Plants, respectively.


(B)	This amount includes a plant acquisition adjustment of $148.3 million and accumulated amortization of $23.3 million.

Property, Plant and Equipment [Table Text Block]

OG&E's property, plant and equipment and related accumulated depreciation are divided into the following major classes at:



December 31, 2013 (In millions)	Total Property, Plant and Equipment		Accumulated Depreciation		Net Property, Plant and Equipment
Distribution assets	$	3,403.8	$	1,028.2	$	2,375.6
Electric generation assets (A)	3,551.0		1,306.1		2,244.9
Transmission assets (B)	2,163.7		385.0		1,778.7
Intangible plant	50.5		27.1		23.4
Other property and equipment	330.2		118.2		212.0
Total property, plant and equipment	$	9,499.2	$	2,864.6	$	6,634.6


(A)	This amount includes a plant acquisition adjustment of $148.3 million and accumulated amortization of $28.8 million.


(B)	This amount includes a plant acquisition adjustment of $3.3 million and accumulated amortization of $0.3 million.



December 31, 2012 (In millions)	Total Property, Plant and Equipment		Accumulated Depreciation		Net Property, Plant and Equipment
Distribution assets	$	3,222.7	$	969.6	$	2,253.1
Electric generation assets (A)	3,446.6		1,242.4		2,204.2
Transmission assets (B)	1,712.6		359.8		1,352.8
Intangible plant	50.2		25.0		25.2
Other property and equipment	317.6		108.8		208.8
Total property, plant and equipment	$	8,749.7	$	2,705.6	$	6,044.1


(A)	This amount includes a plant acquisition adjustment of $148.3 million and accumulated amortization of $23.3 million.


(B)	This amount includes a plant acquisition adjustment of $3.3 million and accumulated amortization of $0.3 million.

Schedule of Change in Asset Retirement Obligation [Table Text Block]

The following table summarizes changes to OG&E's asset retirement obligations during the years ended December 31, 2013 and 2012.



(In millions)	2013			2012
Balance at January 1	$	53.6		$	24.8
Accretion expense	2.3			1.9
Revisions in estimated cash flows (A)	(0.7		)	26.9
Balance at December 31	$	55.2		$	53.6


(A)	Due to changes to OG&E's asset retirement obligations related to its wind farms as a result of changes in the assumption related to the timing of removal used in the valuation of the asset retirement obligations.

- Definition

Tabular disclosure of proportionate interests in jointly owned utility plants. Includes the amount of plants in service, the accumulated provision for depreciation (if available), the amount of plants under construction, and the proportionate share. The amounts presented may be further subdivided to show amounts applicable to plant subcategories (for example, production, transmission, distribution). Includes statements that the amounts represent the utility's share in each joint plant and that it must provide its own financing. Information concerning two or more generating plants on the same site may be combined. States that the utility's share of direct expenses of the joint plants is included in the corresponding operating expenses on its income statement (for example, fuel, maintenance of plant, other operating expense). If the share of direct expenses is charged to purchased power, then disclose the amount so charged and the proportionate amounts charged to specific operating expenses on the records maintained for the joint plants.

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