Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2019

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.

	June 30,		December 31,
(In millions)	2019		2018
REGULATORY ASSETS
Current:
Fuel clause under recoveries	$	30.7	$	2.0
Cogeneration credit rider over credit (A)	8.2		—
Production tax credit rider over credit (A)	4.1		6.9
Oklahoma demand program rider under recovery (A)	—		6.4
Other (A)	5.1		3.2
Total current regulatory assets	$	48.1	$	18.5
Non-current:
Benefit obligations regulatory asset	$	172.3	$	188.2
Deferred storm expenses	43.6		36.5
Smart Grid	22.1		25.6
Sooner Dry Scrubbers	21.0		4.5
Unamortized loss on reacquired debt	11.0		11.4
Arkansas deferred pension expenses	7.7		6.8
Other	12.3		12.8
Total non-current regulatory assets	$	290.0	$	285.8
REGULATORY LIABILITIES
Current:
Reserve for tax refund and interim surcharge (B)	$	17.7	$	15.4
SPP cost tracker over recovery (B)	8.0		16.8
Oklahoma demand program rider over recovery (B)	6.2		—
Transmission cost recovery rider over recovery (B)	1.1		2.7
Fuel clause over recoveries	0.1		0.3
Other (B)	3.2		1.4
Total current regulatory liabilities	$	36.3	$	36.6
Non-current:
Income taxes refundable to customers, net	$	921.6	$	937.1
Accrued removal obligations, net	312.9		308.1
Pension tracker	2.2		18.7
Other	6.3		6.8
Total non-current regulatory liabilities	$	1,243.0	$	1,270.7

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

(B)

Included in Other Current Liabilities in the Condensed Balance Sheets.