ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES AEP AEP Texas, AEPTCo, APCo, I&M, OPCo, PSO and SWEPCo The information called for by this Item 14 is incorporated herein by reference to AEP’s definitive proxy statement (which will be filed with the SEC pursuant to Regulation 14A under the Exchange Act) relating to the 2019 Annual Meeting under the captions “Audit and Non-Audit Fees,” “Audit Committee Report” and “Policy on Audit Committee Pre-Approval of Audit and Permissible Non-Audit Services of the Independent Auditor.” Each of the above is a wholly-owned subsidiary of AEP and does not have a separate audit committee. A description of the AEP Audit Committee pre-approval policies, which apply to these companies, is contained in the definitive proxy statement of AEP for the 2019 Annual Meeting of shareholders. The following table presents directly billed fees for professional services rendered by PricewaterhouseCoopers LLP for the audit of these companies’ annual financial statements for the years ended December 31, 2018 and 2017, and fees directly billed for other services rendered by PricewaterhouseCoopers LLP during those periods. PricewaterhouseCoopers LLP also provides additional professional and other services to the AEP System, the cost of which may ultimately be allocated to these companies though not billed directly to them. For a description of these fees and services, see the description of principal accounting fees and services for AEP above. AEP Texas AEPTCo APCo 2018 2017 2018 2017 2018 2017 Audit Fees $ 1,129,561 $ 1,081,882 $ 1,193,523 $ 947,509 $ 1,721,299 $ 1,756,776 Audit-Related Fees 76,000 76,000 — — 42,571 45,738 Tax Fees 34,880 — 33,001 — 52,714 — All Other Fees 13,247 — 12,534 — 40,530 — Total $ 1,253,688 $ 1,157,882 $ 1,239,058 $ 947,509 $ 1,857,114 $ 1,802,514 I&M OPCo PSO 2018 2017 2018 2017 2018 2017 Audit Fees $ 1,510,574 $ 1,503,971 $ 1,093,392 $ 1,042,136 $ 603,527 $ 654,569 Audit-Related Fees 10,071 7,738 48,071 45,738 4,571 7,738 Tax Fees 43,472 — 34,019 — 19,475 — All Other Fees 24,715 — 12,920 — 21,415 — Total $ 1,588,832 $ 1,511,709 $ 1,188,402 $ 1,087,874 $ 648,988 $ 662,307 SWEPCo 2018 2017 Audit Fees $ 1,150,091 $ 1,071,925 Audit-Related Fees 24,571 55,738 Tax Fees 33,188 — All Other Fees 29,131 — Total $ 1,236,981 $ 1,127,663 54