Benefit Plans

9 Months Ended

Sep. 30, 2011

Benefit Plans [Abstract]

Benefit Plans

6. BENEFIT PLANS

Components of Net Periodic Benefit Cost

The following tables provide the components of our net periodic benefit cost for the plans for the three and nine months ended September 30, 2011 and 2010:

					Other Postretirement
	Pension Plans				Benefit Plans
	Three Months Ended September 30,				Three Months Ended September 30,
	2011		2010		2011		2010
	(in millions)
Service Cost	$	18	$	28	$	11	$	12
Interest Cost		59		63		27		29
Expected Return on Plan Assets		(79)		(78)		(27)		(27)
Amortization of Transition Obligation		-		-		1		6
Amortization of Prior Service Cost (Credit)		1		-		(1)		-
Amortization of Net Actuarial Loss		31		22		8		8
Net Periodic Benefit Cost	$	30	$	35	$	19	$	28

					Other Postretirement
	Pension Plans				Benefit Plans
	Nine Months Ended September 30,				Nine Months Ended September 30,
	2011		2010		2011		2010
	(in millions)
Service Cost	$	54	$	83	$	32	$	35
Interest Cost		178		190		81		85
Expected Return on Plan Assets		(236)		(234)		(81)		(79)
Amortization of Transition Obligation		-		-		1		20
Amortization of Prior Service Cost (Credit)		1		-		(1)		-
Amortization of Net Actuarial Loss		92		67		23		22
Net Periodic Benefit Cost	$	89	$	106	$	55	$	83

Appalachian Power Co [Member]

Benefit Plans [Abstract]

Benefit Plans

6. BENEFIT PLANS

The Registrant Subsidiaries participate in an AEP sponsored qualified pension plan and two unfunded nonqualified pension plans. Substantially all employees are covered by the qualified plan or both the qualified and a nonqualified pension plan. The Registrant Subsidiaries also participate in OPEB plans sponsored by AEP to provide medical and life insurance benefits for retired employees.

Components of Net Periodic Benefit Cost

The following tables provide the components of net periodic benefit cost by Registrant Subsidiary for the plans for the three and nine months ended September 30, 2011 and 2010:

APCo					Other Postretirement
	Pension Plans				Benefit Plans
	Three Months Ended September 30,				Three Months Ended September 30,
	2011		2010		2011		2010
	(in thousands)
Service Cost	$	1,799	$	3,227	$	1,245	$	1,431
Interest Cost		8,073		8,489		4,867		5,075
Expected Return on Plan Assets		(10,458)		(10,952)		(4,496)		(4,407)
Amortization of Transition Obligation		-		-		286		1,311
Amortization of Prior Service Cost (Credit)		230		229		(42)		-
Amortization of Net Actuarial Loss		4,142		2,961		1,465		1,352
Net Periodic Benefit Cost	$	3,786	$	3,954	$	3,325	$	4,762

					Other Postretirement
	Pension Plans				Benefit Plans
	Nine Months Ended September 30,				Nine Months Ended September 30,
	2011		2010		2011		2010
	(in thousands)
Service Cost	$	5,399	$	9,681	$	3,737	$	4,291
Interest Cost		24,219		25,467		14,601		15,225
Expected Return on Plan Assets		(31,374)		(32,854)		(13,488)		(13,220)
Amortization of Transition Obligation		-		-		859		3,933
Amortization of Prior Service Cost (Credit)		688		687		(128)		-
Amortization of Net Actuarial Loss		12,427		8,882		4,379		4,057
Net Periodic Benefit Cost	$	11,359	$	11,863	$	9,960	$	14,286

Columbus Southern Power Co [Member]

Benefit Plans [Abstract]

Benefit Plans

6. BENEFIT PLANS

The Registrant Subsidiaries participate in an AEP sponsored qualified pension plan and two unfunded nonqualified pension plans. Substantially all employees are covered by the qualified plan or both the qualified and a nonqualified pension plan. The Registrant Subsidiaries also participate in OPEB plans sponsored by AEP to provide medical and life insurance benefits for retired employees.

Components of Net Periodic Benefit Cost

The following tables provide the components of net periodic benefit cost by Registrant Subsidiary for the plans for the three and nine months ended September 30, 2011 and 2010:

CSPCo					Other Postretirement
	Pension Plans				Benefit Plans
	Three Months Ended September 30,				Three Months Ended September 30,
	2011		2010		2011		2010
	(in thousands)
Service Cost	$	849	$	1,469	$	609	$	690
Interest Cost		4,302		4,789		2,040		2,178
Expected Return on Plan Assets		(5,723)		(6,589)		(1,987)		(1,979)
Amortization of Transition Obligation		-		-		11		608
Amortization of Prior Service Cost (Credit)		141		141		(18)		-
Amortization of Net Actuarial Loss		2,210		1,677		1,018		565
Net Periodic Benefit Cost	$	1,779	$	1,487	$	1,673	$	2,062

					Other Postretirement
	Pension Plans				Benefit Plans
	Nine Months Ended September 30,				Nine Months Ended September 30,
	2011		2010		2011		2010
	(in thousands)
Service Cost	$	2,548	$	4,405	$	1,826	$	2,070
Interest Cost		12,906		14,367		6,119		6,535
Expected Return on Plan Assets		(17,172)		(19,767)		(5,960)		(5,937)
Amortization of Transition Obligation		-		-		33		1,824
Amortization of Prior Service Cost (Credit)		423		423		(55)		-
Amortization of Net Actuarial Loss		6,630		5,031		2,173		1,695
Net Periodic Benefit Cost	$	5,335	$	4,459	$	4,136	$	6,187

Indiana Michigan Power Co [Member]

Benefit Plans [Abstract]

Benefit Plans

6. BENEFIT PLANS

The Registrant Subsidiaries participate in an AEP sponsored qualified pension plan and two unfunded nonqualified pension plans. Substantially all employees are covered by the qualified plan or both the qualified and a nonqualified pension plan. The Registrant Subsidiaries also participate in OPEB plans sponsored by AEP to provide medical and life insurance benefits for retired employees.

Components of Net Periodic Benefit Cost

The following tables provide the components of net periodic benefit cost by Registrant Subsidiary for the plans for the three and nine months ended September 30, 2011 and 2010:

I&M					Other Postretirement
	Pension Plans				Benefit Plans
	Three Months Ended September 30,				Three Months Ended September 30,
	2011		2010		2011		2010
	(in thousands)
Service Cost	$	2,362	$	3,821	$	1,531	$	1,688
Interest Cost		6,931		7,271		3,402		3,541
Expected Return on Plan Assets		(9,213)		(8,759)		(3,471)		(3,350)
Amortization of Transition Obligation		-		-		47		704
Amortization of Prior Service Cost (Credit)		186		186		(59)		-
Amortization of Net Actuarial Loss		3,536		2,516		891		881
Net Periodic Benefit Cost	$	3,802	$	5,035	$	2,341	$	3,464

					Other Postretirement
	Pension Plans				Benefit Plans
	Nine Months Ended September 30,				Nine Months Ended September 30,
	2011		2010		2011		2010
	(in thousands)
Service Cost	$	7,085	$	11,463	$	4,590	$	5,063
Interest Cost		20,794		21,814		10,207		10,623
Expected Return on Plan Assets		(27,641)		(26,279)		(10,414)		(10,048)
Amortization of Transition Obligation		-		-		141		2,111
Amortization of Prior Service Cost (Credit)		558		558		(177)		-
Amortization of Net Actuarial Loss		10,608		7,548		2,674		2,644
Net Periodic Benefit Cost	$	11,404	$	15,104	$	7,021	$	10,393

Ohio Power Co [Member]

Benefit Plans [Abstract]

Benefit Plans

6. BENEFIT PLANS

The Registrant Subsidiaries participate in an AEP sponsored qualified pension plan and two unfunded nonqualified pension plans. Substantially all employees are covered by the qualified plan or both the qualified and a nonqualified pension plan. The Registrant Subsidiaries also participate in OPEB plans sponsored by AEP to provide medical and life insurance benefits for retired employees.

Components of Net Periodic Benefit Cost

The following tables provide the components of net periodic benefit cost by Registrant Subsidiary for the plans for the three and nine months ended September 30, 2011 and 2010:

OPCo					Other Postretirement
	Pension Plans				Benefit Plans
	Three Months Ended September 30,				Three Months Ended September 30,
	2011		2010		2011		2010
	(in thousands)
Service Cost	$	1,708	$	2,845	$	1,348	$	1,356
Interest Cost		7,785		8,186		4,335		4,446
Expected Return on Plan Assets		(10,641)		(10,680)		(4,142)		(4,043)
Amortization of Transition Obligation		-		-		26		1,052
Amortization of Prior Service Cost (Credit)		227		227		(35)		-
Amortization of Net Actuarial Loss		3,997		2,861		1,247		1,154
Net Periodic Benefit Cost	$	3,076	$	3,439	$	2,779	$	3,965

					Other Postretirement
	Pension Plans				Benefit Plans
	Nine Months Ended September 30,				Nine Months Ended September 30,
	2011		2010		2011		2010
	(in thousands)
Service Cost	$	5,124	$	8,536	$	4,044	$	4,069
Interest Cost		23,357		24,558		13,004		13,339
Expected Return on Plan Assets		(31,925)		(32,040)		(12,425)		(12,132)
Amortization of Transition Obligation		-		-		79		3,158
Amortization of Prior Service Cost (Credit)		681		681		(105)		-
Amortization of Net Actuarial Loss		11,991		8,582		3,741		3,462
Net Periodic Benefit Cost	$	9,228	$	10,317	$	8,338	$	11,896

Public Service Co Of Oklahoma [Member]

Benefit Plans [Abstract]

Benefit Plans

6. BENEFIT PLANS

The Registrant Subsidiaries participate in an AEP sponsored qualified pension plan and two unfunded nonqualified pension plans. Substantially all employees are covered by the qualified plan or both the qualified and a nonqualified pension plan. The Registrant Subsidiaries also participate in OPEB plans sponsored by AEP to provide medical and life insurance benefits for retired employees.

Components of Net Periodic Benefit Cost

The following tables provide the components of net periodic benefit cost by Registrant Subsidiary for the plans for the three and nine months ended September 30, 2011 and 2010:

PSO					Other Postretirement
	Pension Plans				Benefit Plans
	Three Months Ended September 30,				Three Months Ended September 30,
	2011		2010		2011		2010
	(in thousands)
Service Cost	$	1,440	$	1,513	$	655	$	704
Interest Cost		3,321		3,722		1,512		1,590
Expected Return on Plan Assets		(4,366)		(4,934)		(1,566)		(1,528)
Amortization of Transition Obligation		-		-		-		701
Amortization of Prior Service Credit		(238)		(238)		(19)		-
Amortization of Net Actuarial Loss		1,690		1,297		389		394
Net Periodic Benefit Cost	$	1,847	$	1,360	$	971	$	1,861

					Other Postretirement
	Pension Plans				Benefit Plans
	Nine Months Ended September 30,				Nine Months Ended September 30,
	2011		2010		2011		2010
	(in thousands)
Service Cost	$	4,320	$	4,539	$	1,966	$	2,111
Interest Cost		9,964		11,166		4,535		4,770
Expected Return on Plan Assets		(13,098)		(14,804)		(4,698)		(4,583)
Amortization of Transition Obligation		-		-		-		2,104
Amortization of Prior Service Credit		(713)		(713)		(57)		-
Amortization of Net Actuarial Loss		5,068		3,891		1,165		1,180
Net Periodic Benefit Cost	$	5,541	$	4,079	$	2,911	$	5,582

Southwestern Electric Power Co [Member]

Benefit Plans [Abstract]

Benefit Plans

6. BENEFIT PLANS

The Registrant Subsidiaries participate in an AEP sponsored qualified pension plan and two unfunded nonqualified pension plans. Substantially all employees are covered by the qualified plan or both the qualified and a nonqualified pension plan. The Registrant Subsidiaries also participate in OPEB plans sponsored by AEP to provide medical and life insurance benefits for retired employees.

Components of Net Periodic Benefit Cost

The following tables provide the components of net periodic benefit cost by Registrant Subsidiary for the plans for the three and nine months ended September 30, 2011 and 2010:

SWEPCo					Other Postretirement
	Pension Plans				Benefit Plans
	Three Months Ended September 30,				Three Months Ended September 30,
	2011		2010		2011		2010
	(in thousands)
Service Cost	$	1,644	$	1,761	$	757	$	777
Interest Cost		3,333		3,773		1,742		1,735
Expected Return on Plan Assets		(4,596)		(4,871)		(1,800)		(1,661)
Amortization of Transition Obligation		-		-		-		615
Amortization of Prior Service Cost (Credit)		(199)		(199)		64		-
Amortization of Net Actuarial Loss		1,690		1,310		447		427
Net Periodic Benefit Cost	$	1,872	$	1,774	$	1,210	$	1,893

					Other Postretirement
	Pension Plans				Benefit Plans
	Nine Months Ended September 30,				Nine Months Ended September 30,
	2011		2010		2011		2010
	(in thousands)
Service Cost	$	4,930	$	5,284	$	2,271	$	2,331
Interest Cost		9,999		11,320		5,227		5,205
Expected Return on Plan Assets		(13,786)		(14,616)		(5,400)		(4,984)
Amortization of Transition Obligation		-		-		-		1,845
Amortization of Prior Service Cost (Credit)		(597)		(597)		193		-
Amortization of Net Actuarial Loss		5,070		3,931		1,339		1,283
Net Periodic Benefit Cost	$	5,616	$	5,322	$	3,630	$	5,680