AEP AMERICAN ELECTRIC POWER CO INC Accounting Changes 8-K Filing 2023 - Material Impairments American Electric Power Company (AEP) and Southwestern Electric Power Company (SWEPCo) anticipate recording a pretax, non-cash disallowance ranging from $80 million to $90 million in the fourth quarter of 2023 due to a ruling by the Public Utility Commission of Texas (PUCT) regarding capitalized AFUDC in excess of the Texas Capital Cost Cap.Get access to all SEC 8-K filings of the AMERICAN ELECTRIC POWER CO INC