Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 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.

	September 30,		December 31,
(In millions)	2019		2018
REGULATORY ASSETS
Current:
Fuel clause under recoveries	$	48.7	$	2.0
Production tax credit rider over credit (A)	4.6		6.9
Oklahoma demand program rider under recovery (A)	—		6.4
Other (A)	4.4		3.2
Total current regulatory assets	$	57.7	$	18.5
Non-current:
Benefit obligations regulatory asset	$	168.0	$	188.2
Deferred storm expenses	64.5		36.5
Sooner Dry Scrubbers	20.8		4.5
Smart Grid	20.2		25.6
Unamortized loss on reacquired debt	10.8		11.4
Arkansas deferred pension expenses	7.8		6.8
Other	12.6		12.8
Total non-current regulatory assets	$	304.7	$	285.8
REGULATORY LIABILITIES
Current:
Reserve for tax refund and interim surcharge (B)	$	21.2	$	15.4
SPP cost tracker over recovery (B)	7.3		16.8
Oklahoma demand program rider over recovery (B)	4.8		—
Fuel clause over recoveries	2.2		0.3
Transmission cost recovery rider over recovery (B)	0.7		2.7
Other (B)	3.4		1.4
Total current regulatory liabilities	$	39.6	$	36.6
Non-current:
Income taxes refundable to customers, net	$	912.3	$	937.1
Accrued removal obligations, net	313.9		308.1
Pension tracker	1.0		18.7
Other	6.1		6.8
Total non-current regulatory liabilities	$	1,233.3	$	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.