{"schema_version":"secwatch.filing_event.v1","accession":"0000004904-24-000049","form_type":"8-K","ticker":"AEP","cik":"0000004904","company_name":"AMERICAN ELECTRIC POWER CO INC","filed_at":"2024-05-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.635866+00:00","generated_at":"2026-06-02T22:34:09.203912+00:00","sec_items":["8.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"SWEPCo to record $160M revenue refund provision after PUCT denies Turk Plant appeal","bullets":["PUCT on May 2, 2024 denied SWEPCo's appeal, leading to a $160M one-time revenue refund provision in Q2 2024.","Provision includes interest on revenue collected from Feb 2013 through Dec 2023; range $104M-$197M.","SWEPCo recorded a $86M pretax non-cash disallowance in Q4 2023 on AFUDC exceeding $1.522B Texas Capital Cost Cap.","Hearing scheduled May 2024; PUCT decision expected Q3 2024.","PUCT previously ruled it will not reconsider the capital cost cap in the remand proceeding."],"urls":{"canonical":"https://secwatch.observer/filing/0000004904-24-000049","json":"https://secwatch.observer/filing/0000004904-24-000049.json","markdown":"https://secwatch.observer/filing/0000004904-24-000049.md","text":"https://secwatch.observer/filing/0000004904-24-000049.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/4904/000000490424000049/0000004904-24-000049-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/4904/000000490424000049/aep-20240502.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T22:34:09.203912+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}