307 (a) Amounts in “Other” column primarily represent accrued interest, dividend receivables and transactions pending settlement. (b) Amounts in “Other” column represent investments for which fair value is measured using net asset value per-share. Asset Class Level 1 Level 2 Level 3 Other Total Year End Allocation (in millions) Equities: Domestic $ 399.9  $ —  $ —  $ —  $ 399.9  20.6  % International 290.7  —  —  —  290.7  14.9  % Common Collective Trusts (b) —  —  —  264.7  264.7  13.6  % Subtotal – Equities 690.6  —  —  264.7  955.3  49.1  % Fixed Income: Common Collective Trust – Debt (b) —  —  —  186.4  186.4  9.6  % United States Government and Agency Securities (0.2) 199.7  —  —  199.5  10.2  % Corporate Debt —  248.7  —  —  248.7  12.8  % Foreign Debt —  34.9  —  —  34.9  1.8  % State and Local Government 73.9  13.1  —  —  87.0  4.5  % Subtotal – Fixed Income 73.7  496.4  —  186.4  756.5  38.9  % Trust Owned Life Insurance: International Equities —  64.8  —  —  64.8  3.3  % United States Bonds —  135.9  —  —  135.9  7.0  % Subtotal – Trust Owned Life Insurance —  200.7  —  —  200.7  10.3  % Cash and Cash Equivalents (b) 26.3  —  —  5.7  32.0  1.6  % Other – Pending Transactions and Accrued Income (a) —  —  —  2.2  2.2  0.1  % Total $ 790.6  $ 697.1  $ —  $ 459.0  $ 1,946.7  100.0  % The following table presents the classification of OPEB plan assets for AEP within the fair value hierarchy as of December 31, 2020: