3. Revenue Recognition

 

The following table presents OG&E's revenues from contracts with customers disaggregated by customer classification. OG&E's operating revenues disaggregated by customer classification can be found in "OG&E (Electric Company) Results of Operations" within "Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations."

 

Year Ended December 31,

 

(In millions)

 

2025

 

 

2024

 

 

2023

 

Residential

 

$

1,172.1

 

 

$

1,116.4

 

 

$

1,008.6

 

Commercial

 

 

955.7

 

 

 

816.5

 

 

 

666.7

 

Industrial

 

 

260.1

 

 

 

248.6

 

 

 

235.2

 

Oilfield

 

 

241.5

 

 

 

225.7

 

 

 

210.0

 

Public authorities and street light

 

 

269.6

 

 

 

255.5

 

 

 

228.6

 

System sales revenues

 

 

2,899.0

 

 

 

2,662.7

 

 

 

2,349.1

 

Provision for rate refund and tax refund

 

 

3.0

 

 

 

(3.0

)

 

 

2.0

 

Integrated market

 

 

91.6

 

 

 

74.5

 

 

 

71.6

 

Transmission

 

 

159.4

 

 

 

152.9

 

 

 

143.0

 

Other

 

 

37.9

 

 

 

29.5

 

 

 

41.6

 

Revenues from contracts with customers

 

$

3,190.9

 

 

$

2,916.6

 

 

$

2,607.3

 

Historical Timeline

Fiscal YearFiled
2025Feb 18, 2026Showing above
2024Feb 19, 2025
2023Feb 21, 2024
2022Feb 23, 2023
2021Feb 24, 2022
2020Feb 25, 2021
2019Feb 27, 2020
2018Feb 21, 2019

About Revenue Disclosures

Revenue disclosures under ASC 606 explain how a company identifies performance obligations, allocates transaction prices, and determines when revenue is recognized. This section is essential for understanding whether reported revenue reflects genuine economic activity or aggressive accounting choices. Analysts examine the mix of point-in-time versus over-time recognition, which directly affects revenue timing and comparability.

Key signals: rising contract liabilities (deferred revenue) suggest strong future revenue visibility, while declining contract assets may indicate slowing project milestones. Watch for variable consideration estimates — rebates, returns, and performance bonuses that require management judgment. Significant changes in disaggregated revenue by geography or product line can reveal shifting business mix before it appears in headline numbers. Compare revenue growth against contract liability growth to assess sustainability, and scrutinize any changes in the timing of recognition that coincide with earnings pressure.