The tables below present the Registrants’ amount of gain (loss) recognized on risk management contracts: (a) Represents realized and unrealized gains and losses subject to regulatory accounting treatment recorded as either current or noncurrent on the balance sheets. 330 Year Ended December 31, 2020 Location of Gain (Loss) AEP AEP Texas APCo I&M OPCo PSO SWEPCo (in millions) Vertically Integrated Utilities Revenues $ 0.8  $ —  $ —  $ —  $ —  $ —  $ —  Generation & Marketing Revenues 9.5  —  —  —  —  —  —  Electric Generation, Transmission and Distribution Revenues —  —  0.4  0.1  —  —  0.1  Purchased Electricity for Resale 1.4  —  1.2  0.1  —  —  —  Other Operation (2.0) (0.6) (0.2) (0.2) (0.3) (0.2) (0.3) Maintenance (2.9) (0.8) (0.4) (0.3) (0.5) (0.3) (0.4) Regulatory Assets (a) (4.8) —  —  (0.1) (6.6) —  1.4  Regulatory Liabilities (a) 114.9  0.4  20.3  12.4  12.4  39.1  20.2  Total Gain (Loss) on Risk Management Contracts $ 116.9  $ (1.0) $ 21.3  $ 12.0  $ 5.0  $ 38.6  $ 21.0  Year Ended December 31, 2019 Location of Gain (Loss) AEP AEP Texas APCo I&M OPCo PSO SWEPCo (in millions) Vertically Integrated Utilities Revenues $ 0.7  $ —  $ —  $ —  $ —  $ —  $ —  Generation & Marketing Revenues 25.1  —  —  —  —  —  —  Electric Generation, Transmission and Distribution Revenues —  —  0.1  0.5  —  —  0.1  Purchased Electricity for Resale 1.9  —  1.6  0.1  —  —  —  Other Operation (0.8) (0.2) (0.1) (0.1) (0.2) (0.1) (0.1) Maintenance (0.8) (0.2) (0.2) (0.1) (0.2) (0.1) (0.1) Regulatory Assets (a) (3.7) 0.7  0.3  0.3  (3.7) 1.2  (1.5) Regulatory Liabilities (a) 102.6  —  2.4  24.5  10.1  34.6  26.6  Total Gain on Risk Management Contracts $ 125.0  $ 0.3  $ 4.1  $ 25.2  $ 6.0  $ 35.6  $ 25.0  Year Ended December 31, 2018 Location of Gain (Loss) AEP AEP Texas APCo I&M OPCo PSO SWEPCo (in millions) Vertically Integrated Utilities Revenues $ (10.4) $ —  $ —  $ —  $ —  $ —  $ —  Generation & Marketing Revenues 38.9  —  —  —  —  —  —  Electric Generation, Transmission and Distribution Revenues —  —  (1.9) (8.2) —  —  0.1  Purchased Electricity for Resale 8.6  —  7.6  0.8  —  —  —  Other Operation 1.7  0.4  0.2  0.2  0.3  0.2  0.2  Maintenance 1.9  0.4  0.4  0.2  0.4  0.2  0.2  Regulatory Assets (a) 27.9  (0.7) (0.7) 7.1  24.9  (1.1) (1.2) Regulatory Liabilities (a) 222.7  (0.5) 135.5  11.6  —  37.3  11.9  Total Gain (Loss) on Risk Management Contracts $ 291.3  $ (0.4) $ 141.1  $ 11.7  $ 25.6  $ 36.6  $ 11.2 