Cover Page - shares	6 Months Ended
Cover Page - shares	Jun. 30, 2019	Aug. 02, 2019
Entity Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2019
Document Transition Report	false
Entity File Number	001-38515
Entity Registrant Name	EVERGY, INC.
Entity Tax Identification Number	82-2733395
Entity Address, Address Line One	1200 Main Street
Entity Address, City or Town	Kansas City
Entity Address, State or Province	MO
Entity Address, Postal Zip Code	64105
City Area Code	816
Local Phone Number	556-2200
Title of 12(b) Security	Evergy, Inc. common stock
Trading Symbol	EVRG
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		235,467,484
Entity Incorporation, State or Country Code	MO
Entity Central Index Key	0001711269
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q2
Amendment Flag	false
WESTAR ENERGY INC /KS
Entity Information [Line Items]
Entity File Number	001-03523
Entity Registrant Name	WESTAR ENERGY, INC.
Entity Tax Identification Number	48-0290150
Entity Address, Address Line One	818 South Kansas Avenue
Entity Address, City or Town	Topeka
Entity Address, State or Province	KS
Entity Address, Postal Zip Code	66612
City Area Code	785
Local Phone Number	575-6300
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		1
Entity Incorporation, State or Country Code	KS
Entity Central Index Key	0000054507
KANSAS CITY POWER & LIGHT CO
Entity Information [Line Items]
Entity File Number	000-51873
Entity Registrant Name	KANSAS CITY POWER & LIGHT COMPANY
Entity Tax Identification Number	44-0308720
Entity Address, Address Line One	1200 Main Street
Entity Address, City or Town	Kansas City
Entity Address, State or Province	MO
Entity Address, Postal Zip Code	64105
City Area Code	816
Local Phone Number	556-2200
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		1
Entity Incorporation, State or Country Code	MO
Entity Central Index Key	0000054476

Consolidated Balance Sheets - USD ($) $ in Millions	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017
CURRENT ASSETS:
Cash and cash equivalents	$ 107.0		$ 160.3
Receivables, net	278.4		193.7
Accounts receivable pledged as collateral	312.0		365.0
Fuel inventory and supplies	488.7		511.0
Income taxes receivable	30.4		68.0
Regulatory assets	242.7		303.9
Prepaid expenses and other assets	80.2		79.1
Total Current Assets	1,539.4		1,681.0
PROPERTY, PLANT AND EQUIPMENT, NET	18,923.3		18,782.5
OTHER ASSETS:
Regulatory assets	1,701.7		1,757.9
Nuclear decommissioning trust fund	535.7		472.1
Goodwill	2,336.6		2,338.9
Other	512.4		396.5
Total Other Assets	5,086.4		4,965.4
TOTAL ASSETS	25,718.4		25,598.1
CURRENT LIABILITIES:
Current maturities of long-term debt	1.1		705.4
Notes payable and commercial paper	2,239.0		738.6
Collateralized note payable	312.0		365.0
Accounts payable	278.1		451.5
Accrued taxes	195.8		133.6
Accrued interest	80.7		110.9
Regulatory liabilities	44.0		110.2
Asset retirement obligations	55.1		49.8
Other	244.7		171.9
Total Current Liabilities	3,482.8		2,867.2
LONG-TERM LIABILITIES:
Long-term debt, net	7,122.5		6,636.3
Deferred income taxes	1,630.6		1,599.2
Unamortized investment tax credits	371.4		373.2
Regulatory liabilities	2,232.4		2,218.8
Pension and post-retirement liability	1,001.5		987.6
Asset retirement obligations	648.2		637.3
Other	355.5		236.7
Total Long-Term Liabilities	13,380.9		12,740.2
Commitments and Contingencies (Note 11)
Evergy, Inc. Shareholders' Equity:
Common stock	7,563.0		8,685.2
Retained earnings	1,349.1		1,346.0
Accumulated other comprehensive loss	(29.0)		(3.0)
Total Shareholders' Equity	8,883.1		10,028.2
Noncontrolling Interests	(28.4)		(37.5)
Total Equity	8,854.7	$ 9,391.7	9,990.7	$ 10,895.4	$ 3,864.4	$ 3,860.4
TOTAL LIABILITIES AND EQUITY	25,718.4		25,598.1
Variable Interest Entities
CURRENT ASSETS:
PROPERTY, PLANT AND EQUIPMENT, NET	169.3		169.2
CURRENT LIABILITIES:
Current maturities of long-term debt	32.3		30.3
LONG-TERM LIABILITIES:
Long-term debt, net	$ 18.8		$ 51.1

Consolidated Statements of Comprehensive Income - USD ($) shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Income Statement [Abstract]
OPERATING REVENUES	$ 1,221.7	$ 893.4	$ 2,438.6	$ 1,493.6
OPERATING EXPENSES:
Fuel and purchased power	291.6	229.7	621.6	365.2
SPP network transmission costs	62.8	68.4	126.3	136.0
Operating and maintenance	288.6	283.8	595.5	423.8
Depreciation and amortization	215.4	128.0	429.0	217.7
Taxes other than income tax	91.6	56.6	184.9	100.5
Total Operating Expenses	950.0	766.5	1,957.3	1,243.2
INCOME FROM OPERATIONS	271.7	126.9	481.3	250.4
OTHER INCOME (EXPENSE):
Investment earnings	2.6	1.6	5.8	1.3
Other income	6.1	1.7	14.3	3.7
Other expense	(18.1)	(13.8)	(37.5)	(24.4)
Total Other Expense, Net	(9.4)	(10.5)	(17.4)	(19.4)
Interest expense	95.4	58.4	186.5	102.2
INCOME BEFORE INCOME TAXES	166.9	58.0	277.4	128.8
Income tax expense (benefit)	24.4	(45.0)	33.7	(35.8)
Equity in earnings of equity method investees, net of income taxes	2.1	1.4	4.3	2.7
NET INCOME	144.6	104.4	248.0	167.3
Less: Net income attributable to noncontrolling interests	4.9	2.6	8.8	5.0
Net income attributable to Evergy, Inc.	$ 139.7	$ 101.8	$ 239.2	$ 162.3
BASIC AND DILUTED EARNINGS PER AVERAGE COMMON SHARE OUTSTANDING ATTRIBUTABLE TO EVERGY (see Note 1)
Basic earnings per common share (in dollars per share)	$ 0.57	$ 0.56	$ 0.96	$ 1.00
Diluted earnings per common share (in dollars per share)	$ 0.57	$ 0.56	$ 0.96	$ 1.00
AVERAGE COMMON SHARES OUTSTANDING
Basic (in shares)	243.2	180.9	248.0	161.9
Diluted (in shares)	243.4	181.0	248.2	162.0
COMPREHENSIVE INCOME
Net income	$ 144.6	$ 104.4	$ 248.0	$ 167.3
Derivative hedging activity
Loss on derivative hedging instruments	(21.2)	0.0	(35.0)	0.0
Income tax benefit	5.4	0.0	9.0	0.0
Derivative hedging activity, net of tax	(15.8)	0.0	(26.0)	0.0
Total other comprehensive loss	(15.8)	0.0	(26.0)	0.0
COMPREHENSIVE INCOME	128.8	104.4	222.0	167.3
Less: comprehensive income attributable to noncontrolling interest	4.9	2.6	8.8	5.0
COMPREHENSIVE INCOME	$ 123.9	$ 101.8	$ 213.2	$ 162.3

Consolidated Statements of Cash Flows - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
CASH FLOWS FROM (USED IN) OPERATING ACTIVITIES:
Net income	$ 248.0	$ 167.3
Adjustments to reconcile income to net cash from operating activities:
Depreciation and amortization	429.0	217.7
Amortization of nuclear fuel	29.4	13.7
Amortization of deferred refueling outage	12.9	8.3
Amortization of corporate-owned life insurance	9.9	9.2
Non-cash compensation	9.4	20.0
Net deferred income taxes and credits	13.9	(45.0)
Allowance for equity funds used during construction	(0.4)	(1.7)
Payments for asset retirement obligations	(9.9)	(8.2)
Equity in earnings of equity method investees, net of income taxes	(4.3)	(2.7)
Income from corporate-owned life insurance	(15.1)	(1.4)
Other	(2.4)	(1.7)
Changes in working capital items:
Accounts receivable	(78.3)	(24.7)
Accounts receivable pledged as collateral	53.0	(15.0)
Fuel inventory and supplies	22.5	25.5
Prepaid expenses and other current assets	36.2	(29.2)
Accounts payable	(136.0)	(41.7)
Accrued taxes	99.9	67.8
Other current liabilities	(121.1)	(1.6)
Changes in other assets	41.1	(17.3)
Changes in other liabilities	(4.0)	57.9
Cash Flows from Operating Activities	633.7	397.2
CASH FLOWS FROM (USED IN) INVESTING ACTIVITIES:
Additions to property, plant and equipment	(572.4)	(435.2)
Cash acquired from the merger with Great Plains Energy	0.0	1,154.2
Purchase of securities - trusts	(27.0)	(96.0)
Sale of securities - trusts	24.5	101.1
Investment in corporate-owned life insurance	(17.0)	(15.9)
Proceeds from investment in corporate-owned life insurance	68.4	4.7
Proceeds from settlement of interest rate swap	0.0	140.6
Other investing activities	(6.0)	(6.6)
Cash Flows from (used) in Investing Activities	(529.5)	846.9
CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES:
Short term debt, net	1,500.5	242.6
Collateralized short-term borrowings, net	(53.0)	15.0
Proceeds from long-term debt	493.3	0.0
Retirements of long-term debt	(701.1)	0.0
Retirements of long-term debt of variable interest entities	(30.3)	(28.5)
Borrowings against cash surrender value of corporate-owned life insurance	56.1	53.9
Repayment of borrowings against cash surrender value of corporate-owned life insurance	(51.4)	(3.0)
Cash dividends paid	(235.6)	(228.3)
Repurchase of common stock under repurchase plan	(1,128.7)	0.0
Other financing activities	(7.3)	(19.1)
Cash Flows (used in) from Financing Activities	(157.5)	32.6
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	(53.3)	1,276.7
CASH, CASH EQUIVALENTS AND RESTRICTED CASH:
Beginning of period	160.3	3.5
End of period	$ 107.0	$ 1,280.2

Consolidated Statements of Changes in Equity - USD ($) $ in Millions	Total	Common Stock	Retained earnings	AOCI	Non-controlling interests
Beginning balance (in shares) at Dec. 31, 2017		142,094,275
Beginning balance at Dec. 31, 2017	$ 3,860.4	$ 2,734.8	$ 1,173.3	$ 0.0	$ (47.7)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	62.9		60.5		2.4
Issuance of stock for compensation and reinvested dividends (in shares)		138,828
Issuance of stock for compensation and reinvested dividends	(3.7)	$ (3.7)
Dividends declared on common stock	(57.7)		(57.7)
Stock compensation expense	2.5	$ 2.5
Ending balance (in shares) at Mar. 31, 2018		142,233,103
Ending balance at Mar. 31, 2018	3,864.4	$ 2,733.6	1,176.1	0.0	(45.3)
Beginning balance (in shares) at Dec. 31, 2017		142,094,275
Beginning balance at Dec. 31, 2017	3,860.4	$ 2,734.8	1,173.3	0.0	(47.7)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	167.3
Derivative hedging activity, net of tax	0.0
Ending balance (in shares) at Jun. 30, 2018		271,687,743
Ending balance at Jun. 30, 2018	10,895.4	$ 9,718.1	1,220.0	0.0	(42.7)
Beginning balance (in shares) at Mar. 31, 2018		142,233,103
Beginning balance at Mar. 31, 2018	3,864.4	$ 2,733.6	1,176.1	0.0	(45.3)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	104.4		101.8		2.6
Issuance of stock to Great Plains Energy shareholders (in shares)		128,947,518
Issuance of stock to Great Plains Energy shareholders	6,979.9	$ 6,979.9
Issuance of restricted common stock (in shares)		122,505
Issuance of stock for compensation and reinvested dividends (in shares)		384,617
Issuance of stock for compensation and reinvested dividends	(13.3)	$ (13.3)
Dividends declared on common stock	(57.8)		(57.8)
Stock compensation expense	19.3	19.3
Derivative hedging activity, net of tax	0.0
Other	(1.5)	$ (1.4)	(0.1)
Ending balance (in shares) at Jun. 30, 2018		271,687,743
Ending balance at Jun. 30, 2018	10,895.4	$ 9,718.1	1,220.0	0.0	(42.7)
Beginning balance (in shares) at Dec. 31, 2018		255,326,252
Beginning balance at Dec. 31, 2018	9,990.7	$ 8,685.2	1,346.0	(3.0)	(37.5)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	103.4		99.5		3.9
Issuance of stock for compensation and reinvested dividends (in shares)		60,594
Issuance of stock for compensation and reinvested dividends	(1.6)	$ (1.6)
Dividends declared on common stock	(119.8)		(119.8)
Stock compensation expense	5.4	$ 5.4
Repurchase of common stock under repurchase plan (in shares)		(10,548,060)
Repurchase of common stock under repurchase plan	(578.3)	$ (578.3)
Consolidation of noncontrolling interests	(3.8)				(3.8)
Distributions to shareholders of noncontrolling interests	(1.4)				(1.4)
Derivative hedging activity, net of tax	(10.2)			(10.2)
Other	(0.3)	$ (0.3)
Ending balance (in shares) at Mar. 31, 2019		244,838,786
Ending balance at Mar. 31, 2019	9,391.7	$ 8,110.4	1,325.7	(13.2)	(31.2)
Beginning balance (in shares) at Dec. 31, 2018		255,326,252
Beginning balance at Dec. 31, 2018	9,990.7	$ 8,685.2	1,346.0	(3.0)	(37.5)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	248.0
Derivative hedging activity, net of tax	(26.0)
Ending balance (in shares) at Jun. 30, 2019		235,465,848
Ending balance at Jun. 30, 2019	8,854.7	$ 7,563.0	1,349.1	(29.0)	(28.4)
Beginning balance (in shares) at Mar. 31, 2019		244,838,786
Beginning balance at Mar. 31, 2019	9,391.7	$ 8,110.4	1,325.7	(13.2)	(31.2)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	144.6		139.7		4.9
Issuance of stock for compensation and reinvested dividends (in shares)		41,982
Issuance of stock for compensation and reinvested dividends	(0.7)	$ (0.7)
Dividends declared on common stock	(115.8)		(115.8)
Dividend equivalents declared	(0.5)		(0.5)
Stock compensation expense	4.0	$ 4.0
Repurchase of common stock under repurchase plan (in shares)		(9,414,920)
Repurchase of common stock under repurchase plan	(550.4)	$ (550.4)
Distributions to shareholders of noncontrolling interests	(2.1)				(2.1)
Derivative hedging activity, net of tax	(15.8)			(15.8)
Other	(0.3)	$ (0.3)
Ending balance (in shares) at Jun. 30, 2019		235,465,848
Ending balance at Jun. 30, 2019	$ 8,854.7	$ 7,563.0	$ 1,349.1	$ (29.0)	$ (28.4)

Consolidated Balance Sheets - Westar Energy, Inc - USD ($) $ in Millions	Jun. 30, 2019	Dec. 31, 2018
CURRENT ASSETS:
Cash and cash equivalents	$ 107.0	$ 160.3
Receivables, net	278.4	193.7
Accounts receivable pledged as collateral	312.0	365.0
Fuel inventory and supplies	488.7	511.0
Income taxes receivable	30.4	68.0
Regulatory assets	242.7	303.9
Prepaid expenses and other assets	80.2	79.1
Total Current Assets	1,539.4	1,681.0
PROPERTY, PLANT AND EQUIPMENT, NET	18,923.3	18,782.5
OTHER ASSETS:
Regulatory assets	1,701.7	1,757.9
Nuclear decommissioning trust fund	535.7	472.1
Other	512.4	396.5
Total Other Assets	5,086.4	4,965.4
TOTAL ASSETS	25,718.4	25,598.1
CURRENT LIABILITIES:
Current maturities of long-term debt	1.1	705.4
Notes payable and commercial paper	2,239.0	738.6
Collateralized note payable	312.0	365.0
Accounts payable	278.1	451.5
Accrued taxes	195.8	133.6
Accrued interest	80.7	110.9
Regulatory liabilities	44.0	110.2
Asset retirement obligations	55.1	49.8
Other	244.7	171.9
Total Current Liabilities	3,482.8	2,867.2
LONG-TERM LIABILITIES:
Long-term debt, net	7,122.5	6,636.3
Deferred income taxes	1,630.6	1,599.2
Unamortized investment tax credits	371.4	373.2
Regulatory liabilities	2,232.4	2,218.8
Pension and post-retirement liability	1,001.5	987.6
Asset retirement obligations	648.2	637.3
Other	355.5	236.7
Total Long-Term Liabilities	13,380.9	12,740.2
Commitments and Contingencies (Note 11)
Evergy, Inc. Shareholders' Equity:
Common stock	7,563.0	8,685.2
Retained earnings	1,349.1	1,346.0
Total Shareholders' Equity	8,883.1	10,028.2
Noncontrolling Interests	(28.4)	(37.5)
Total Equity	8,854.7	9,990.7
TOTAL LIABILITIES AND EQUITY	25,718.4	25,598.1
Westar Energy
CURRENT ASSETS:
Cash and cash equivalents	4.3	44.5
Receivables, net	142.3	84.3
Related party receivables	1.7	2.6
Accounts receivable pledged as collateral	152.0	185.0
Fuel inventory and supplies	268.3	276.8
Income taxes receivable	5.6	42.7
Regulatory assets	85.8	97.1
Prepaid expenses and other assets	29.4	35.0
Total Current Assets	689.4	768.0
PROPERTY, PLANT AND EQUIPMENT, NET	9,732.2	9,718.3
OTHER ASSETS:
Regulatory assets	694.3	700.4
Nuclear decommissioning trust fund	256.7	227.5
Other	265.6	233.4
Total Other Assets	1,216.6	1,161.3
TOTAL ASSETS	11,807.5	11,816.8
CURRENT LIABILITIES:
Current maturities of long-term debt	0.0	300.0
Notes payable and commercial paper	737.0	411.7
Collateralized note payable	152.0	185.0
Accounts payable	103.7	154.4
Related party payables	17.5	14.9
Accrued taxes	100.4	88.6
Accrued interest	45.3	74.4
Regulatory liabilities	24.2	19.5
Asset retirement obligations	17.1	17.1
Other	114.1	83.0
Total Current Liabilities	1,343.6	1,378.9
LONG-TERM LIABILITIES:
Long-term debt, net	3,390.6	3,389.8
Deferred income taxes	811.5	815.4
Unamortized investment tax credits	248.5	249.7
Regulatory liabilities	1,117.6	1,101.8
Pension and post-retirement liability	472.3	474.7
Asset retirement obligations	264.9	264.0
Other	153.2	130.7
Total Long-Term Liabilities	6,477.4	6,477.2
Commitments and Contingencies (Note 11)
Evergy, Inc. Shareholders' Equity:
Common stock	2,737.6	2,737.6
Retained earnings	1,277.3	1,260.6
Total Shareholders' Equity	4,014.9	3,998.2
Noncontrolling Interests	(28.4)	(37.5)
Total Equity	3,986.5	3,960.7
TOTAL LIABILITIES AND EQUITY	11,807.5	11,816.8
Variable Interest Entities
CURRENT ASSETS:
PROPERTY, PLANT AND EQUIPMENT, NET	169.3	169.2
CURRENT LIABILITIES:
Current maturities of long-term debt	32.3	30.3
LONG-TERM LIABILITIES:
Long-term debt, net	18.8	51.1
Variable Interest Entities \| Westar Energy
CURRENT ASSETS:
PROPERTY, PLANT AND EQUIPMENT, NET	169.3	169.2
CURRENT LIABILITIES:
Current maturities of long-term debt	32.3	30.3
LONG-TERM LIABILITIES:
Long-term debt, net	$ 18.8	$ 51.1

Consolidated Statements of Income - Westar Energy, Inc - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
OPERATING REVENUES	$ 1,221.7	$ 893.4	$ 2,438.6	$ 1,493.6
OPERATING EXPENSES:
Fuel and purchased power	291.6	229.7	621.6	365.2
SPP network transmission costs	62.8	68.4	126.3	136.0
Operating and maintenance	288.6	283.8	595.5	423.8
Depreciation and amortization	215.4	128.0	429.0	217.7
Taxes other than income tax	91.6	56.6	184.9	100.5
Total Operating Expenses	950.0	766.5	1,957.3	1,243.2
INCOME FROM OPERATIONS	271.7	126.9	481.3	250.4
OTHER INCOME (EXPENSE):
Investment earnings	2.6	1.6	5.8	1.3
Other income	6.1	1.7	14.3	3.7
Other expense	(18.1)	(13.8)	(37.5)	(24.4)
Total Other Expense, Net	(9.4)	(10.5)	(17.4)	(19.4)
Interest expense	95.4	58.4	186.5	102.2
INCOME BEFORE INCOME TAXES	166.9	58.0	277.4	128.8
Income tax expense (benefit)	24.4	(45.0)	33.7	(35.8)
Equity in earnings of equity method investees, net of income taxes	2.1	1.4	4.3	2.7
NET INCOME	144.6	104.4	248.0	167.3
Less: Net income attributable to noncontrolling interests	4.9	2.6	8.8	5.0
Net income attributable to Evergy, Inc.	139.7	101.8	239.2	162.3
Westar Energy
OPERATING REVENUES	585.5	650.9	1,182.3	1,251.1
OPERATING EXPENSES:
Fuel and purchased power	107.7	158.0	230.4	293.5
SPP network transmission costs	62.8	68.4	126.3	136.0
Operating and maintenance	127.4	209.7	256.0	349.7
Depreciation and amortization	110.6	96.1	220.4	185.7
Taxes other than income tax	49.4	42.6	97.3	86.6
Total Operating Expenses	457.9	574.8	930.4	1,051.5
INCOME FROM OPERATIONS	127.6	76.1	251.9	199.6
OTHER INCOME (EXPENSE):
Investment earnings	0.9	0.0	2.4	(0.4)
Other income	3.4	1.6	10.7	3.6
Other expense	(8.5)	(10.4)	(19.1)	(20.9)
Total Other Expense, Net	(4.2)	(8.8)	(6.0)	(17.7)
Interest expense	47.5	44.4	92.4	88.2
INCOME BEFORE INCOME TAXES	75.9	22.9	153.5	93.7
Income tax expense (benefit)	9.9	(53.6)	20.4	(44.4)
Equity in earnings of equity method investees, net of income taxes	1.2	1.1	2.4	2.4
NET INCOME	67.2	77.6	135.5	140.5
Less: Net income attributable to noncontrolling interests	4.9	2.6	8.8	5.0
Net income attributable to Evergy, Inc.	$ 62.3	$ 75.0	$ 126.7	$ 135.5

Consolidated Statements of Cash Flows - Westar Energy Inc - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
CASH FLOWS FROM (USED IN) OPERATING ACTIVITIES:
Net income	$ 248.0	$ 167.3
Adjustments to reconcile income to net cash from operating activities:
Depreciation and amortization	429.0	217.7
Amortization of nuclear fuel	29.4	13.7
Amortization of deferred refueling outage	12.9	8.3
Amortization of corporate-owned life insurance	9.9	9.2
Non-cash compensation	9.4	20.0
Net deferred income taxes and credits	13.9	(45.0)
Allowance for equity funds used during construction	(0.4)	(1.7)
Payments for asset retirement obligations	(9.9)	(8.2)
Equity in earnings of equity method investees, net of income taxes	(4.3)	(2.7)
Income from corporate-owned life insurance	(15.1)	(1.4)
Other	(2.4)	(1.7)
Changes in working capital items:
Accounts receivable	(78.3)	(24.7)
Accounts receivable pledged as collateral	53.0	(15.0)
Fuel inventory and supplies	22.5	25.5
Prepaid expenses and other current assets	36.2	(29.2)
Accounts payable	(136.0)	(41.7)
Accrued taxes	99.9	67.8
Other current liabilities	(121.1)	(1.6)
Changes in other assets	41.1	(17.3)
Changes in other liabilities	(4.0)	57.9
Cash Flows from Operating Activities	633.7	397.2
CASH FLOWS FROM (USED IN) INVESTING ACTIVITIES:
Additions to property, plant and equipment	(572.4)	(435.2)
Purchase of securities - trusts	(27.0)	(96.0)
Sale of securities - trusts	24.5	101.1
Investment in corporate-owned life insurance	(17.0)	(15.9)
Proceeds from investment in corporate-owned life insurance	68.4	4.7
Other investing activities	(6.0)	(6.6)
Cash Flows from (used) in Investing Activities	(529.5)	846.9
CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES:
Short term debt, net	1,500.5	242.6
Retirements of long-term debt	(701.1)	0.0
Retirements of long-term debt of variable interest entities	(30.3)	(28.5)
Borrowings against cash surrender value of corporate-owned life insurance	56.1	53.9
Repayment of borrowings against cash surrender value of corporate-owned life insurance	(51.4)	(3.0)
Cash dividends paid	(235.6)	(228.3)
Other financing activities	(7.3)	(19.1)
Cash Flows (used in) from Financing Activities	(157.5)	32.6
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	(53.3)	1,276.7
CASH, CASH EQUIVALENTS AND RESTRICTED CASH:
Beginning of period	160.3	3.5
End of period	107.0	1,280.2
Westar Energy
CASH FLOWS FROM (USED IN) OPERATING ACTIVITIES:
Net income	135.5	140.5
Adjustments to reconcile income to net cash from operating activities:
Depreciation and amortization	220.4	185.7
Amortization of nuclear fuel	14.7	11.2
Amortization of deferred refueling outage	6.5	7.3
Amortization of corporate-owned life insurance	9.9	9.2
Non-cash compensation	0.0	20.0
Net deferred income taxes and credits	(6.3)	(57.9)
Allowance for equity funds used during construction	(0.1)	(1.7)
Payments for asset retirement obligations	(8.2)	(7.2)
Equity in earnings of equity method investees, net of income taxes	(2.4)	(2.4)
Income from corporate-owned life insurance	(14.4)	(1.4)
Other	(2.7)	(2.7)
Changes in working capital items:
Accounts receivable	(49.5)	(9.3)
Accounts receivable pledged as collateral	33.0	0.0
Fuel inventory and supplies	8.8	26.9
Prepaid expenses and other current assets	7.2	(23.2)
Accounts payable	(19.8)	2.8
Accrued taxes	48.9	43.6
Other current liabilities	(36.4)	(36.9)
Changes in other assets	13.1	2.4
Changes in other liabilities	(9.9)	26.8
Cash Flows from Operating Activities	348.3	333.7
CASH FLOWS FROM (USED IN) INVESTING ACTIVITIES:
Additions to property, plant and equipment	(287.0)	(367.7)
Purchase of securities - trusts	(9.6)	(92.5)
Sale of securities - trusts	11.0	98.4
Investment in corporate-owned life insurance	(16.3)	(15.9)
Proceeds from investment in corporate-owned life insurance	67.8	4.7
Other investing activities	(3.0)	(7.7)
Cash Flows from (used) in Investing Activities	(237.1)	(380.7)
CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES:
Short term debt, net	325.3	212.5
Collateralized short-term debt, net	(33.0)	0.0
Retirements of long-term debt	(300.0)	0.0
Retirements of long-term debt of variable interest entities	(30.3)	(28.5)
Borrowings against cash surrender value of corporate-owned life insurance	53.1	53.9
Repayment of borrowings against cash surrender value of corporate-owned life insurance	(51.4)	(3.0)
Cash dividends paid	(110.0)	(169.0)
Other financing activities	(5.1)	(19.1)
Cash Flows (used in) from Financing Activities	(151.4)	46.8
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	(40.2)	(0.2)
CASH, CASH EQUIVALENTS AND RESTRICTED CASH:
Beginning of period	44.5	3.5
End of period	$ 4.3	$ 3.3

Consolidated Statements of Changes in Equity - Westar Energy, Inc - USD ($) $ in Millions	Total	Common Stock	Retained earnings	Non-controlling interests	Westar Energy	Westar Energy Common Stock	Westar Energy Retained earnings	Westar Energy Non-controlling interests
Beginning balance (in shares) at Dec. 31, 2017		142,094,275				142,094,275
Beginning balance at Dec. 31, 2017	$ 3,860.4	$ 2,734.8	$ 1,173.3	$ (47.7)	$ 3,860.4	$ 2,734.8	$ 1,173.3	$ (47.7)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	62.9		60.5	2.4	62.9		60.5	2.4
Issuance of stock for compensation and reinvested dividends, net of tax withholding (in shares)		138,828				138,828
Issuance of stock for compensation and reinvested dividends, net of tax withholding	(3.7)	$ (3.7)			(3.7)	$ (3.7)
Dividends declared on common stock	(57.7)		(57.7)		(57.7)		(57.7)
Stock compensation expense	2.5	$ 2.5			2.5	$ 2.5
Ending balance (in shares) at Mar. 31, 2018		142,233,103				142,233,103
Ending balance at Mar. 31, 2018	3,864.4	$ 2,733.6	1,176.1	(45.3)	3,864.4	$ 2,733.6	1,176.1	(45.3)
Beginning balance (in shares) at Dec. 31, 2017		142,094,275				142,094,275
Beginning balance at Dec. 31, 2017	3,860.4	$ 2,734.8	1,173.3	(47.7)	3,860.4	$ 2,734.8	1,173.3	(47.7)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	167.3				140.5
Ending balance (in shares) at Jun. 30, 2018		271,687,743				1
Ending balance at Jun. 30, 2018	10,895.4	$ 9,718.1	1,220.0	(42.7)	3,888.2	$ 2,737.6	1,193.3	(42.7)
Beginning balance (in shares) at Mar. 31, 2018		142,233,103				142,233,103
Beginning balance at Mar. 31, 2018	3,864.4	$ 2,733.6	1,176.1	(45.3)	3,864.4	$ 2,733.6	1,176.1	(45.3)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	104.4		101.8	2.6	77.6		75.0	2.6
Issuance of stock for compensation and reinvested dividends, net of tax withholding (in shares)		384,617				378,162
Issuance of stock for compensation and reinvested dividends, net of tax withholding	(13.3)	$ (13.3)			(13.5)	$ (13.5)
Stock cancelled pursuant to Amended Merger Agreement						(142,611,264)
Dividends declared on common stock	(57.8)		(57.8)		(57.8)		(57.8)
Stock compensation expense	19.3	19.3			17.4	$ 17.4
Other	(1.5)	$ (1.4)	(0.1)		0.1	$ 0.1
Ending balance (in shares) at Jun. 30, 2018		271,687,743				1
Ending balance at Jun. 30, 2018	10,895.4	$ 9,718.1	1,220.0	(42.7)	3,888.2	$ 2,737.6	1,193.3	(42.7)
Beginning balance (in shares) at Dec. 31, 2018		255,326,252				1
Beginning balance at Dec. 31, 2018	9,990.7	$ 8,685.2	1,346.0	(37.5)	3,960.7	$ 2,737.6	1,260.6	(37.5)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	103.4		99.5	3.9	68.3		64.4	3.9
Issuance of stock for compensation and reinvested dividends, net of tax withholding (in shares)		60,594
Issuance of stock for compensation and reinvested dividends, net of tax withholding	(1.6)	$ (1.6)
Dividends declared on common stock	(119.8)		(119.8)		(110.0)		(110.0)
Stock compensation expense	5.4	5.4
Other	(0.3)	$ (0.3)
Consolidation of noncontrolling interests	3.8			3.8	3.8			3.8
Distributions to shareholders of noncontrolling interests	(1.4)			(1.4)	(1.4)			(1.4)
Ending balance (in shares) at Mar. 31, 2019		244,838,786				1
Ending balance at Mar. 31, 2019	9,391.7	$ 8,110.4	1,325.7	(31.2)	3,921.4	$ 2,737.6	1,215.0	(31.2)
Beginning balance (in shares) at Dec. 31, 2018		255,326,252				1
Beginning balance at Dec. 31, 2018	9,990.7	$ 8,685.2	1,346.0	(37.5)	3,960.7	$ 2,737.6	1,260.6	(37.5)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	248.0				135.5
Ending balance (in shares) at Jun. 30, 2019		235,465,848				1
Ending balance at Jun. 30, 2019	8,854.7	$ 7,563.0	1,349.1	(28.4)	3,986.5	$ 2,737.6	1,277.3	(28.4)
Beginning balance (in shares) at Mar. 31, 2019		244,838,786				1
Beginning balance at Mar. 31, 2019	9,391.7	$ 8,110.4	1,325.7	(31.2)	3,921.4	$ 2,737.6	1,215.0	(31.2)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	144.6		139.7	4.9	67.2		62.3	4.9
Issuance of stock for compensation and reinvested dividends, net of tax withholding (in shares)		41,982
Issuance of stock for compensation and reinvested dividends, net of tax withholding	(0.7)	$ (0.7)
Dividends declared on common stock	(115.8)		(115.8)
Stock compensation expense	4.0	4.0
Other	(0.3)	$ (0.3)
Distributions to shareholders of noncontrolling interests	(2.1)			(2.1)	(2.1)			(2.1)
Ending balance (in shares) at Jun. 30, 2019		235,465,848				1
Ending balance at Jun. 30, 2019	$ 8,854.7	$ 7,563.0	$ 1,349.1	$ (28.4)	$ 3,986.5	$ 2,737.6	$ 1,277.3	$ (28.4)

Consolidated Balance Sheets - Kansas City Power & Light Company - USD ($) $ in Millions	Jun. 30, 2019	Dec. 31, 2018
CURRENT ASSETS:
Cash and cash equivalents	$ 107.0	$ 160.3
Receivables, net	278.4	193.7
Accounts receivable pledged as collateral	312.0	365.0
Fuel inventory and supplies	488.7	511.0
Income taxes receivable	30.4	68.0
Regulatory assets	242.7	303.9
Total Current Assets	1,539.4	1,681.0
PROPERTY, PLANT AND EQUIPMENT, NET	18,923.3	18,782.5
OTHER ASSETS:
Regulatory assets	1,701.7	1,757.9
Nuclear decommissioning trust fund	535.7	472.1
Other	512.4	396.5
Total Other Assets	5,086.4	4,965.4
TOTAL ASSETS	25,718.4	25,598.1
CURRENT LIABILITIES:
Current maturities of long-term debt	1.1	705.4
Notes payable and commercial paper	2,239.0	738.6
Collateralized note payable	312.0	365.0
Accounts payable	278.1	451.5
Accrued taxes	195.8	133.6
Accrued interest	80.7	110.9
Regulatory liabilities	44.0	110.2
Asset retirement obligations	55.1	49.8
Other	244.7	171.9
Total Current Liabilities	3,482.8	2,867.2
LONG-TERM LIABILITIES:
Long-term debt, net	7,122.5	6,636.3
Deferred income taxes	1,630.6	1,599.2
Unamortized investment tax credits	371.4	373.2
Regulatory liabilities	2,232.4	2,218.8
Pension and post-retirement liability	1,001.5	987.6
Asset retirement obligations	648.2	637.3
Other	355.5	236.7
Total Long-Term Liabilities	13,380.9	12,740.2
Commitments and Contingencies (Note 11)
EQUITY:
Common stock	7,563.0	8,685.2
Retained earnings	1,349.1	1,346.0
Accumulated other comprehensive loss	(29.0)	(3.0)
Total Shareholders' Equity	8,883.1	10,028.2
TOTAL LIABILITIES AND EQUITY	25,718.4	25,598.1
KCP&L
CURRENT ASSETS:
Cash and cash equivalents	3.0	2.6
Receivables, net	86.7	62.7
Related party receivables	81.7	101.8
Accounts receivable pledged as collateral	110.0	130.0
Fuel inventory and supplies	167.5	177.6
Regulatory assets	89.5	130.9
Prepaid expenses	25.2	20.1
Other assets	20.2	16.8
Total Current Assets	583.8	642.5
PROPERTY, PLANT AND EQUIPMENT, NET	6,764.0	6,688.1
OTHER ASSETS:
Regulatory assets	472.1	495.2
Nuclear decommissioning trust fund	279.0	244.6
Other	137.6	50.1
Total Other Assets	888.7	789.9
TOTAL ASSETS	8,236.5	8,120.5
CURRENT LIABILITIES:
Current maturities of long-term debt	0.0	400.0
Notes payable and commercial paper	226.7	176.9
Collateralized note payable	110.0	130.0
Accounts payable	136.2	211.1
Accrued taxes	90.5	39.7
Accrued interest	25.2	28.9
Regulatory liabilities	8.4	52.8
Asset retirement obligations	30.6	29.2
Accrued compensation benefits	47.4	52.5
Other	31.0	17.2
Total Current Liabilities	706.0	1,138.3
LONG-TERM LIABILITIES:
Long-term debt, net	2,524.3	2,130.1
Deferred income taxes	625.1	631.8
Unamortized investment tax credits	120.2	120.7
Regulatory liabilities	802.3	794.3
Pension and post-retirement liability	510.3	491.9
Asset retirement obligations	244.5	231.8
Other	192.8	81.8
Total Long-Term Liabilities	5,019.5	4,482.4
Commitments and Contingencies (Note 11)
EQUITY:
Common stock	1,563.1	1,563.1
Retained earnings	943.0	932.6
Accumulated other comprehensive loss	4.9	4.1
Total Shareholders' Equity	2,511.0	2,499.8
TOTAL LIABILITIES AND EQUITY	$ 8,236.5	$ 8,120.5

Consolidated Statements of Comprehensive Income - Kansas City Power & Light Company - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
OPERATING REVENUES	$ 1,221.7	$ 893.4	$ 2,438.6	$ 1,493.6
OPERATING EXPENSES:
Fuel and purchased power	291.6	229.7	621.6	365.2
Operating and maintenance	288.6	283.8	595.5	423.8
Depreciation and amortization	215.4	128.0	429.0	217.7
Taxes other than income tax	91.6	56.6	184.9	100.5
Total Operating Expenses	950.0	766.5	1,957.3	1,243.2
INCOME FROM OPERATIONS	271.7	126.9	481.3	250.4
OTHER INCOME (EXPENSE):
Investment earnings	2.6	1.6	5.8	1.3
Other income	6.1	1.7	14.3	3.7
Other expense	(18.1)	(13.8)	(37.5)	(24.4)
Total Other Expense, Net	(9.4)	(10.5)	(17.4)	(19.4)
Interest expense	95.4	58.4	186.5	102.2
INCOME BEFORE INCOME TAXES	166.9	58.0	277.4	128.8
Income tax expense	24.4	(45.0)	33.7	(35.8)
Net income attributable to Evergy, Inc.	139.7	101.8	239.2	162.3
Derivative hedging activity
Derivative hedging activity, net of tax	(15.8)	0.0	(26.0)	0.0
Total other comprehensive loss	(15.8)	0.0	(26.0)	0.0
COMPREHENSIVE INCOME	123.9	101.8	213.2	162.3
KCP&L
OPERATING REVENUES	437.0	452.2	862.4	849.3
OPERATING EXPENSES:
Fuel and purchased power	116.2	132.5	251.1	250.0
Operating and maintenance	108.0	104.5	230.0	227.2
Depreciation and amortization	79.9	70.2	158.8	137.1
Taxes other than income tax	31.0	30.3	63.7	59.3
Total Operating Expenses	335.1	337.5	703.6	673.6
INCOME FROM OPERATIONS	101.9	114.7	158.8	175.7
OTHER INCOME (EXPENSE):
Investment earnings	0.6	0.8	1.4	1.4
Other income	0.3	(1.5)	1.1	1.5
Other expense	(5.8)	(6.0)	(10.8)	(13.9)
Total Other Expense, Net	(4.9)	(6.7)	(8.3)	(11.0)
Interest expense	29.6	34.6	63.4	67.6
INCOME BEFORE INCOME TAXES	67.4	73.4	87.1	97.1
Income tax expense	8.0	48.8	11.7	52.3
Net income attributable to Evergy, Inc.	59.4	24.6	75.4	44.8
Derivative hedging activity
Reclassification to expenses, net of tax	(0.1)	1.0	0.8	1.9
Derivative hedging activity, net of tax	(0.1)	1.0	0.8	1.9
Total other comprehensive loss	(0.1)	1.0	0.8	1.9
COMPREHENSIVE INCOME	$ 59.3	$ 25.6	$ 76.2	$ 46.7

Consolidated Statements of Cash Flows - Kansas City Power & Light Company - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
CASH FLOWS FROM (USED IN) OPERATING ACTIVITIES:
Net income	$ 248.0	$ 167.3
Adjustments to reconcile income to net cash from operating activities:
Depreciation and amortization	429.0	217.7
Amortization of nuclear fuel	29.4	13.7
Amortization of deferred refueling outage	12.9	8.3
Net deferred income taxes and credits	13.9	(45.0)
Allowance for equity funds used during construction	(0.4)	(1.7)
Payments for asset retirement obligations	(9.9)	(8.2)
Other	(2.4)	(1.7)
Changes in working capital items:
Accounts receivable	(78.3)	(24.7)
Accounts receivable pledged as collateral	53.0	(15.0)
Fuel inventory and supplies	22.5	25.5
Prepaid expenses and other current assets	36.2	(29.2)
Accounts payable	(136.0)	(41.7)
Accrued taxes	99.9	67.8
Other current liabilities	(121.1)	(1.6)
Changes in other assets	41.1	(17.3)
Changes in other liabilities	(4.0)	57.9
Cash Flows from Operating Activities	633.7	397.2
CASH FLOWS FROM (USED IN) INVESTING ACTIVITIES:
Additions to property, plant and equipment	(572.4)	(435.2)
Purchase of securities - trusts	(27.0)	(96.0)
Sale of securities - trusts	24.5	101.1
Other investing activities	(6.0)	(6.6)
Cash Flows from (used) in Investing Activities	(529.5)	846.9
CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES:
Short term debt, net	1,500.5	242.6
Proceeds from long-term debt	493.3	0.0
Retirements of long-term debt	(701.1)	0.0
Cash dividends paid	(235.6)	(228.3)
Other financing activities	(7.3)	(19.1)
Cash Flows (used in) from Financing Activities	(157.5)	32.6
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	(53.3)	1,276.7
CASH, CASH EQUIVALENTS AND RESTRICTED CASH:
Beginning of period	160.3	3.5
End of period	107.0	1,280.2
KCP&L
CASH FLOWS FROM (USED IN) OPERATING ACTIVITIES:
Net income	75.4	44.8
Adjustments to reconcile income to net cash from operating activities:
Depreciation and amortization	158.8	137.1
Amortization of nuclear fuel	14.8	11.2
Amortization of deferred refueling outage	6.5	7.1
Net deferred income taxes and credits	(28.0)	24.7
Allowance for equity funds used during construction	(0.3)	(1.1)
Payments for asset retirement obligations	(1.4)	(6.3)
Other	0.5	1.5
Changes in working capital items:
Accounts receivable	(3.7)	(33.3)
Accounts receivable pledged as collateral	20.0	0.0
Fuel inventory and supplies	10.1	(0.1)
Prepaid expenses and other current assets	24.4	(11.6)
Accounts payable	(66.5)	(86.3)
Accrued taxes	50.8	75.2
Other current liabilities	(54.6)	19.4
Changes in other assets	24.9	10.9
Changes in other liabilities	17.8	50.7
Cash Flows from Operating Activities	249.5	243.9
CASH FLOWS FROM (USED IN) INVESTING ACTIVITIES:
Additions to property, plant and equipment	(208.6)	(225.2)
Purchase of securities - trusts	(17.5)	(20.4)
Sale of securities - trusts	13.4	16.2
Other investing activities	2.4	2.9
Cash Flows from (used) in Investing Activities	(210.3)	(226.5)
CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES:
Short term debt, net	49.8	154.9
Collateralized short-term debt, net	(20.0)	0.0
Proceeds from long-term debt	393.4	296.6
Retirements of long-term debt	(400.0)	(350.0)
Cash dividends paid	(65.0)	(120.0)
Other financing activities	3.0	2.9
Cash Flows (used in) from Financing Activities	(38.8)	(15.6)
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	0.4	1.8
CASH, CASH EQUIVALENTS AND RESTRICTED CASH:
Beginning of period	2.6	2.2
End of period	$ 3.0	$ 4.0

Consolidated Statements of Changes in Equity - Kansas City Power & Light Company - USD ($) $ in Millions	Total	Common Stock	Retained earnings	AOCI - Net gains (losses) on cash flow hedges	KCP&L	KCP&L Common Stock	KCP&L Retained earnings	KCP&L AOCI - Net gains (losses) on cash flow hedges
Beginning balance (in shares) at Dec. 31, 2017		142,094,275				1
Beginning balance at Dec. 31, 2017	$ 3,860.4	$ 2,734.8	$ 1,173.3	$ 0.0	$ 2,513.2	$ 1,563.1	$ 949.7	$ 0.4
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	62.9		60.5		20.2		20.2
Dividends declared on common stock	(57.7)		(57.7)		(60.0)		(60.0)
Derivative hedging activity, net of tax					0.9			0.9
Ending balance (in shares) at Mar. 31, 2018		142,233,103				1
Ending balance at Mar. 31, 2018	3,864.4	$ 2,733.6	1,176.1	0.0	2,474.3	$ 1,563.1	909.9	1.3
Beginning balance (in shares) at Dec. 31, 2017		142,094,275				1
Beginning balance at Dec. 31, 2017	3,860.4	$ 2,734.8	1,173.3	0.0	2,513.2	$ 1,563.1	949.7	0.4
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	167.3				44.8
Derivative hedging activity, net of tax	0.0				1.9
Ending balance (in shares) at Jun. 30, 2018		271,687,743				1
Ending balance at Jun. 30, 2018	10,895.4	$ 9,718.1	1,220.0	0.0	2,439.9	$ 1,563.1	874.5	2.3
Beginning balance (in shares) at Mar. 31, 2018		142,233,103				1
Beginning balance at Mar. 31, 2018	3,864.4	$ 2,733.6	1,176.1	0.0	2,474.3	$ 1,563.1	909.9	1.3
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	104.4		101.8		24.6		24.6
Dividends declared on common stock	(57.8)		(57.8)		(60.0)		(60.0)
Derivative hedging activity, net of tax	0.0				1.0			1.0
Ending balance (in shares) at Jun. 30, 2018		271,687,743				1
Ending balance at Jun. 30, 2018	10,895.4	$ 9,718.1	1,220.0	0.0	2,439.9	$ 1,563.1	874.5	2.3
Beginning balance (in shares) at Dec. 31, 2018		255,326,252				1
Beginning balance at Dec. 31, 2018	9,990.7	$ 8,685.2	1,346.0	(3.0)	2,499.8	$ 1,563.1	932.6	4.1
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	103.4		99.5		16.0		16.0
Dividends declared on common stock	(119.8)		(119.8)
Derivative hedging activity, net of tax	(10.2)			(10.2)	0.9			0.9
Ending balance (in shares) at Mar. 31, 2019		244,838,786				1
Ending balance at Mar. 31, 2019	9,391.7	$ 8,110.4	1,325.7	(13.2)	2,516.7	$ 1,563.1	948.6	5.0
Beginning balance (in shares) at Dec. 31, 2018		255,326,252				1
Beginning balance at Dec. 31, 2018	9,990.7	$ 8,685.2	1,346.0	(3.0)	2,499.8	$ 1,563.1	932.6	4.1
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	248.0				75.4
Derivative hedging activity, net of tax	(26.0)				0.8
Ending balance (in shares) at Jun. 30, 2019		235,465,848				1
Ending balance at Jun. 30, 2019	8,854.7	$ 7,563.0	1,349.1	(29.0)	2,511.0	$ 1,563.1	943.0	4.9
Beginning balance (in shares) at Mar. 31, 2019		244,838,786				1
Beginning balance at Mar. 31, 2019	9,391.7	$ 8,110.4	1,325.7	(13.2)	2,516.7	$ 1,563.1	948.6	5.0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	144.6		139.7		59.4		59.4
Dividends declared on common stock	(115.8)		(115.8)		(65.0)		(65.0)
Derivative hedging activity, net of tax	(15.8)			(15.8)	(0.1)			(0.1)
Ending balance (in shares) at Jun. 30, 2019		235,465,848				1
Ending balance at Jun. 30, 2019	$ 8,854.7	$ 7,563.0	$ 1,349.1	$ (29.0)	$ 2,511.0	$ 1,563.1	$ 943.0	$ 4.9

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 10: http://www.xbrl.org/2003/role/exampleRef
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-URI http://asc.fasb.org/extlink&oid=116874947&loc=SL4591552-111686

+ Details

MERGER OF GREAT PLAINS ENERGY AND WESTAR ENERGY

6 Months Ended

Jun. 30, 2019

Business Combinations [Abstract]

MERGER OF GREAT PLAINS ENERGY AND WESTAR ENERGY

Description of Merger Transaction

On June 4, 2018, Evergy completed the mergers contemplated by the Amended Merger Agreement. As a result of the mergers, Great Plains Energy merged into Evergy, with Evergy surviving the merger and King Energy merged into Westar Energy, with Westar Energy surviving the merger. Following the completion of these mergers, Westar Energy and the direct subsidiaries of Great Plains Energy, including KCP&L and GMO, became wholly-owned subsidiaries of Evergy.

The merger was structured as a merger of equals in a tax-free exchange of shares that involved no premium paid or received with respect to either Great Plains Energy or Westar Energy. As a result of the closing of the merger transaction, each outstanding share of Great Plains Energy common stock was converted into 0.5981 shares of Evergy common stock and each outstanding share of Westar Energy common stock was converted into 1 share of Evergy common stock.

Purchase Price Allocation

Based on an evaluation of the provisions of ASC 805, Business Combinations, Westar Energy was determined to be the accounting acquirer in the merger. Pursuant to the Amended Merger Agreement, Great Plains Energy's common stock shares were exchanged for Evergy common stock shares at the fixed exchange rate of 0.5981. The total consideration transferred of $6,975.7 million, including $12.5 million for the fair value of equity compensation awards, was based on the closing price of Westar Energy on June 4, 2018.

The fair value of Great Plains Energy's assets acquired and liabilities assumed as of June 4, 2018, was determined based on significant estimates and assumptions that are judgmental in nature. Third-party valuation specialists were engaged to assist in the valuation of these assets and liabilities.

The significant assets and liabilities recorded at fair values as of the merger date include long-term debt, asset retirement obligations, pension and post-retirement plans, accumulated deferred income tax liabilities and certain other long-term assets and liabilities.

The majority of Great Plains Energy's operations were subject to the rate-setting authority of the Public Service Commission of the State of Missouri (MPSC), the State Corporation Commission of the State of Kansas (KCC) and the Federal Energy Regulatory Commission (FERC) and were accounted for pursuant to GAAP, including the accounting guidance for regulated operations. The rate-setting and cost recovery provisions for Great Plains Energy's regulated operations provided revenue derived from costs including a return on investment of assets and liabilities included in rate base. Except for the significant assets and liabilities for which valuation adjustments were made as discussed above, the fair values of Great Plains Energy's tangible and intangible assets and liabilities subject to these rate-setting provisions approximated their carrying values and the assets and liabilities did not reflect any adjustments to these amounts other than for amounts not included in rate base. The difference between the fair value and pre-merger carrying amounts for Great Plains Energy's long-term debt, asset retirement obligations and pension and post-retirement plans that were related to regulated operations were recorded as a regulatory asset or liability. The excess of the purchase price over the estimated fair values of the assets acquired and liabilities assumed were recognized as goodwill as of the merger date.

The final purchase price allocation to Great Plains Energy's assets and liabilities as of June 4, 2018, is detailed in the following table.



	(millions)
Current assets	$	2,151.7
Property, plant and equipment, net	9,179.7
Goodwill	2,336.6
Other long-term assets, excluding goodwill	1,235.9
Total assets	$	14,903.9
Current liabilities	1,673.9
Long-term liabilities, excluding long-term debt	2,895.7
Long-term debt, net	3,358.6
Total liabilities	$	7,928.2
Total purchase price	$	6,975.7

The purchase price allocation in the table above reflects refinements made to the preliminary fair values of long-term liabilities, excluding long-term debt included in the Evergy Companies' combined 2018 Form 10-K. These refinements include adjustments associated with deferred income taxes that resulted in a decrease to goodwill of $2.3 million.

ORGANIZATION AND BASIS OF PRESENTATION

6 Months Ended

Jun. 30, 2019

Accounting Policies [Abstract]

ORGANIZATION AND BASIS OF PRESENTATION

Organization

Evergy is a public utility holding company incorporated in 2017 and headquartered in Kansas City, Missouri. Evergy operates primarily through the following wholly-owned direct subsidiaries:


•	Westar Energy is an integrated, regulated electric utility that provides electricity to customers in the state of Kansas. Westar Energy has one active wholly-owned subsidiary with significant operations, Kansas Gas and Electric Company (KGE).


•	KCP&L is an integrated, regulated electric utility that provides electricity to customers in the states of Missouri and Kansas.


•	KCP&L Greater Missouri Operations Company (GMO) is an integrated, regulated electric utility that provides electricity to customers in the state of Missouri.


•	GPE Transmission Holding Company, LLC (GPETHC) owns 13.5% of Transource Energy, LLC (Transource) with the remaining 86.5% owned by AEP Transmission Holding Company, LLC, a subsidiary of American Electric Power Company, Inc. (AEP). Transource is focused on the development of competitive electric transmission projects. GPETHC accounts for its investment in Transource under the equity method.

Westar Energy also owns a 50% interest in Prairie Wind Transmission, LLC (Prairie Wind), which is a joint venture between Westar Energy and affiliates of AEP and Berkshire Hathaway Energy Company. Prairie Wind owns a 108-mile, 345 kV double-circuit transmission line that provides transmission service in the Southwest Power Pool, Inc. (SPP). Westar Energy accounts for its investment in Prairie Wind under the equity method.

Westar Energy and KGE conduct business in their respective service territories using the name Westar Energy. KCP&L and GMO conduct business in their respective service territories using the name KCP&L. Collectively, the Evergy Companies have approximately 14,500 MWs of owned generating capacity and renewable purchased power agreements and engage in the generation, transmission, distribution and sale of electricity to approximately 1.6 million customers in the states of Kansas and Missouri.

Evergy was incorporated in 2017 as Monarch Energy Holding, Inc. (Monarch Energy), a wholly-owned subsidiary of Great Plains Energy Incorporated (Great Plains Energy). Prior to the closing of the merger transactions, Monarch Energy changed its name to Evergy and did not conduct any business activities other than those required for its formation and matters contemplated by the Amended and Restated Agreement and Plan of Merger, dated as of July 9, 2017, by and among Great Plains Energy, Westar Energy, Monarch Energy and King Energy, Inc. (King Energy), a wholly-owned subsidiary of Monarch Energy (Amended Merger Agreement). On June 4, 2018, in accordance with the Amended Merger Agreement, Great Plains Energy merged into Evergy, with Evergy surviving the merger and King Energy merged into Westar Energy, with Westar Energy surviving the merger. These merger transactions

resulted in Evergy becoming the parent entity of Westar Energy and the direct subsidiaries of Great Plains Energy, including KCP&L and GMO. As a result of the closing of the merger transactions, each outstanding share of Great Plains Energy common stock was converted into 0.5981 shares of Evergy common stock, resulting in the issuance of 128.9 million shares. Additionally, each outstanding share of Westar Energy common stock was converted into 1 share of Evergy common stock.

Basis of Presentation

These unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles (GAAP) for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, these unaudited consolidated financial statements do not include all of the information and notes required by GAAP for annual financial statements and should be read in conjunction with the consolidated financial statements in the Evergy Companies' combined 2018 Form 10-K.

These unaudited consolidated financial statements, in the opinion of management, reflect all normal recurring adjustments necessary to fairly present the unaudited consolidated financial statements for each of the Evergy Companies for these interim periods. In preparing financial statements that conform to GAAP, management must make estimates and assumptions that affect the reported amounts of assets and liabilities, the reported amounts of revenues and expenses, and the disclosure of contingent assets and liabilities at the date of the financial statements. Actual results could differ from those estimates.

Principles of Consolidation

Westar Energy was determined to be the accounting acquirer in the merger and thus, the predecessor of Evergy. Evergy had separate operations for the period beginning with the quarter ended June 30, 2018, and references to amounts for periods after the closing of the merger relate to Evergy. The results of Great Plains Energy's direct subsidiaries have been included in Evergy's results of operations from June 4, 2018, the date of the closing of the merger, and thereafter.

Each of Evergy's, Westar Energy's and KCP&L's unaudited consolidated financial statements includes the accounts of their subsidiaries and variable interest entities (VIEs) of which they are the primary beneficiary. Undivided interests in jointly-owned generation facilities are included on a proportionate basis. Intercompany transactions have been eliminated. The Evergy Companies assess financial performance and allocate resources on a consolidated basis (i.e., operate in one segment).

Fuel Inventory and Supplies

The Evergy Companies record fuel inventory and supplies at average cost. The following table separately states the balances for fuel inventory and supplies.



	June 30			December 31
		2019			2018
Evergy		(millions)
Fuel inventory		$	150.9		$	168.9
Supplies		337.8			342.1
Fuel inventory and supplies		$	488.7		$	511.0
Westar Energy
Fuel inventory		$	85.4		$	87.8
Supplies		182.9			189.0
Fuel inventory and supplies		$	268.3		$	276.8
KCP&L
Fuel inventory		$	45.6		$	57.8
Supplies		121.9			119.8
Fuel inventory and supplies		$	167.5		$	177.6

Property, Plant and Equipment

The following tables summarize the property, plant and equipment of Evergy, Westar Energy and KCP&L.



June 30, 2019	Evergy			Westar Energy			KCP&L
	(millions)
Electric plant in service	$	27,357.0		$	13,349.9		$	10,634.9
Electric plant acquisition adjustment	740.6			740.6			—
Accumulated depreciation	(9,984.6		)	(4,792.3		)	(4,149.3		)
Plant in service, net	18,113.0			9,298.2			6,485.6
Construction work in progress	665.0			361.3			205.8
Nuclear fuel, net	144.3			71.7			72.6
Plant to be retired, net^(a)	1.0			1.0			—
Property, plant and equipment, net	$	18,923.3		$	9,732.2		$	6,764.0

December 31, 2018	Evergy			Westar Energy			KCP&L
	(millions)
Electric plant in service	$	26,916.7		$	13,176.7		$	10,439.1
Electric plant acquisition adjustment	740.6			740.6			—
Accumulated depreciation	(9,694.1		)	(4,642.8		)	(4,022.4		)
Plant in service, net	17,963.2			9,274.5			6,416.7
Construction work in progress	685.2			376.7			204.4
Nuclear fuel, net	133.1			66.1			67.0
Plant to be retired, net^(a)	1.0			1.0			—
Property, plant and equipment, net	$	18,782.5		$	9,718.3		$	6,688.1

^(a) As of June 30, 2019, and December 31, 2018, represents the planned retirement of Westar Energy analog meters prior to the end of their remaining useful lives.

Other Income (Expense), Net

The table below shows the detail of other expense for each of the Evergy Companies.



	Three Months Ended June 30						Year to Date June 30
	2019			2018			2019			2018
Evergy	(millions)
Non-service cost component of net benefit cost	$	(14.1	)	$	(9.5	)	$	(27.2	)	$	(15.2	)
Other	(4.0		)	(4.3		)	(10.3		)	(9.2		)
Other expense	$	(18.1	)	$	(13.8	)	$	(37.5	)	$	(24.4	)
Westar Energy
Non-service cost component of net benefit cost	$	(5.2	)	$	(6.1	)	$	(9.6	)	$	(11.8	)
Other	(3.3		)	(4.3		)	(9.5		)	(9.1		)
Other expense	$	(8.5	)	$	(10.4	)	$	(19.1	)	$	(20.9	)
KCP&L^(a)
Non-service cost component of net benefit cost	$	(5.2	)	$	(6.3	)	$	(10.3	)	$	(13.0	)
Other	(0.6		)	0.3			(0.5		)	(0.9		)
Other expense	$	(5.8	)	$	(6.0	)	$	(10.8	)	$	(13.9	)

^(a)KCP&L amounts are included in consolidated Evergy from June 4, 2018, the date of the closing of the merger, and thereafter.

Earnings Per Share

To compute basic earnings per share (EPS), Evergy divides net income attributable to Evergy, Inc. by the weighted average number of common shares outstanding. Diluted EPS includes the effect of issuable common shares resulting from restricted share units (RSUs), performance shares and restricted stock. Evergy computes the dilutive effects of potential issuances of common shares using the treasury stock method.

The following table reconciles Evergy's basic and diluted EPS.



	Three Months Ended June 30				Year to Date June 30
	2019		2018		2019		2018
Income	(millions, except per share amounts)
Net income	$	144.6	$	104.4	$	248.0	$	167.3
Less: net income attributable to noncontrolling interests	4.9		2.6		8.8		5.0
Net income attributable to Evergy, Inc.	$	139.7	$	101.8	$	239.2	$	162.3
Common Shares Outstanding
Weighted average number of common shares outstanding - basic	243.2		180.9		248.0		161.9
Add: effect of dilutive securities	0.2		0.1		0.2		0.1
Weighted average number of common shares outstanding - dilutive	243.4		181.0		248.2		162.0
Basic and Diluted EPS	$	0.57	$	0.56	$	0.96	$	1.00

There were no anti-dilutive securities excluded from the computation of diluted EPS for the three months ended June 30, 2019 and 2018 and year to date June 30, 2019. Anti-dilutive shares excluded from the computation of diluted EPS for year to date June 30, 2018, were 172,431 performance shares.

Dividends Declared

In August 2019, Evergy's Board of Directors (Evergy Board) declared a quarterly dividend of $0.475 per share on Evergy's common stock. The common dividend is payable September 20, 2019, to shareholders of record as of August 30, 2019.

In August 2019, KCP&L's Board of Directors declared a cash dividend payable to Evergy of $70.0 million, payable no later than September 19, 2019.

Supplemental Cash Flow Information



Year to Date June 30	2019			2018
Evergy	(millions)
Cash paid for (received from):
Interest, net of amounts capitalized	$	173.9		$	93.8
Interest of VIEs	1.0			1.3
Income taxes, net of refunds	(17.7		)	—
Non-cash investing transactions:
Property, plant and equipment additions (reductions)	93.1			(37.1		)
Non-cash financing transactions:
Issuance of stock for compensation and reinvested dividends	(0.3		)	0.2
Westar Energy
Cash paid for (received from):
Interest, net of amounts capitalized	$	76.9		$	77.5
Interest of VIEs	1.0			1.3
Income taxes, net of refunds	(10.4		)	—
Non-cash investing transactions:
Property, plant and equipment additions (reductions)	24.2			(37.2		)
KCP&L^(a)
Cash paid for (received from):
Interest, net of amounts capitalized	$	64.6		$	68.3
Income taxes, net of refunds	17.5			(7.4		)
Non-cash investing transactions:
Property, plant and equipment additions	64.5			22.2

^(a)KCP&L amounts are included in consolidated Evergy from June 4, 2018, the date of the closing of the merger, and thereafter.

See Note 15 for supplemental cash flow information regarding the Evergy Companies' leases.

New Accounting Standards

Intangibles - Internal-Use Software

In August 2018, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2018-15, Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract, which aligns the requirements for recording implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. An entity in a hosting arrangement that is a service contract will need to determine to which project stage (that is, preliminary project stage, application development stage or post-implementation stage) an implementation activity relates. Costs for implementation activities in the application development stage are recorded as a prepaid asset depending on the nature of the costs, while costs incurred during the preliminary project and post-implementation stages are expensed as the activities occur. Costs that are recorded to a prepaid asset are to be expensed over the term of the hosting arrangement. The new guidance is effective for annual periods beginning after December 15, 2019, and interim periods within those fiscal years. The new guidance can be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. Early adoption is permitted. The Evergy Companies early adopted ASU No. 2018-15 prospectively as of January 1, 2019. The adoption of ASU No. 2018-15 did not have a material impact on the Evergy Companies.

Leases

In February 2016, the FASB issued ASU No. 2016-02, Leases, which requires an entity that is a lessee to record a right-of-use asset and a lease liability for lease payments on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. Lessor accounting remains largely unchanged. In January 2018, the FASB issued ASU No. 2018-01, Leases: Land Easement Practical Expedient for Transition to Topic 842, which permits entities to elect an optional transition practical expedient to not evaluate, under Topic 842, land easements that exist or expired before the entity's adoption of Topic 842 and that were not previously accounted for as leases under Topic 840. In July 2018, the FASB issued ASU No. 2018-10, Codification Improvements to Topic 842, Leases, which updates narrow aspects of the guidance issued in ASU No. 2016-02. Also in July 2018, the FASB issued ASU No. 2018-11, Leases: Targeted Improvements, which provides an optional transition method that allows entities to initially apply Topic 842 at the adoption date and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption without restating prior periods. In December 2018, the FASB issued ASU No. 2018-20, Leases: Narrow-Scope Improvements for Lessors, which is expected to reduce a lessor's implementation and ongoing costs associated with applying ASU No. 2016-02. In March 2019, the FASB issued ASU No. 2019-01, Leases: Codification Improvements, which clarifies certain lessor accounting and interim reporting requirements. ASU No. 2016-02 and the subsequent amendments are effective for interim and annual periods beginning after December 15, 2018, with early adoption permitted, and requires a modified retrospective transition approach with an option to either adjust or not adjust comparative periods.

The Evergy Companies adopted the new guidance on January 1, 2019, without adjusting comparative periods for all leases existing as of January 1, 2019, by electing the optional transition method permitted by ASU No. 2018-11. As a result, Evergy, Westar Energy and KCP&L recorded an increase to assets and liabilities of approximately $110 million, $40 million and $80 million, respectively, as of January 1, 2019. Westar Energy and KCP&L have certain lease transactions between them for which the related assets and liabilities are eliminated at consolidated Evergy. The adoption of Topic 842 did not have a material impact on the Evergy Companies' consolidated statements of income and comprehensive income and there was no cumulative-effect adjustment recorded to the opening balance of retained earnings. The Evergy Companies also elected a practical expedient to forgo reassessing existing or expired contracts as leases to determine whether each is in scope of Topic 842 and to forgo reassessing lease classification for existing and expired leases.

See Note 15 for additional disclosures about the Evergy Companies' leases.

RECEIVABLES

6 Months Ended

Jun. 30, 2019

Receivables [Abstract]

RECEIVABLES

The Evergy Companies' receivables are detailed in the following table.



	June 30				December 31
		2019				2018
Evergy		(millions)
Customer accounts receivable - billed		$	17.0			$	16.7
Customer accounts receivable - unbilled		177.9				91.2
Other receivables		92.7				95.0
Allowance for doubtful accounts		(9.2		)		(9.2		)
Total		$	278.4			$	193.7
Westar Energy
Customer accounts receivable - billed		$	—			$	—
Customer accounts receivable - unbilled		71.8				16.6
Other receivables		74.3				71.6
Allowance for doubtful accounts		(3.8		)		(3.9		)
Total		$	142.3			$	84.3
KCP&L
Customer accounts receivable - billed		$	9.9			$	7.8
Customer accounts receivable - unbilled		69.1				42.9
Other receivables		11.6				15.8
Allowance for doubtful accounts		(3.9		)		(3.8		)
Total		$	86.7			$	62.7

Evergy's, Westar Energy's and KCP&L's other receivables at June 30, 2019 and December 31, 2018, consisted primarily of receivables from partners in jointly-owned electric utility plants and wholesale sales receivables. As of June 30, 2019, other receivables for Evergy, Westar Energy and KCP&L included receivables from contracts with customers of $46.7 million, $42.7 million and $0.6 million, respectively. As of December 31, 2018, other receivables for Evergy, Westar Energy and KCP&L included receivables from contracts with customers of $65.8 million, $55.9 million and $5.5 million, respectively.

The Evergy Companies recorded bad debt expense related to contracts with customers as summarized in the following table.



	Three Months Ended June 30				Year to Date June 30
	2019		2018		2019		2018
	(millions)
Evergy	$	6.6	$	2.1	$	10.6	$	6.1
Westar Energy	3.7		1.1		3.4		5.1
KCP&L ^(a)	2.0		1.9		4.8		3.6

^(a)KCP&L amounts are included in consolidated Evergy from June 4, 2018, the date of the closing of the merger, and thereafter.

Sale of Accounts Receivable

Westar Energy, KCP&L and GMO sell an undivided percentage ownership interest in their retail electric accounts receivable to independent outside investors. These sales of the undivided percentage ownership interests in accounts receivable to independent outside investors are accounted for as secured borrowings with accounts receivable pledged as collateral and a corresponding short-term collateralized note payable recognized on the balance sheets. At June 30, 2019 and December 31, 2018, Evergy's accounts receivable pledged as collateral and the corresponding short-term collateralized note payable were $312.0 million and $365.0 million, respectively. At June 30, 2019 and December 31, 2018, Westar Energy's accounts receivable pledged as collateral and the corresponding short-term collateralized note payable were $152.0 million and $185.0 million, respectively. At

June 30, 2019 and December 31, 2018, KCP&L's accounts receivable pledged as collateral and the corresponding short-term collateralized note payable were $110.0 million and $130.0 million, respectively.

Westar Energy's receivable sale facility expires in September 2019 and allows, in each year, for $185.0 million in aggregate outstanding principal amount of borrowings from mid-December through mid-January, $125.0 million from mid-January through mid-February, $185.0 million from mid-February to mid-July and then $200.0 million from mid-July through the expiration date of the facility. KCP&L's receivable sale facility expires in September 2019 and allows, in each year, for $130.0 million in aggregate outstanding principal amount of borrowings at any time. GMO's receivable sale facility expires in September 2019 and allows, in each year, for $50.0 million in aggregate outstanding principal amount of borrowings from mid-November through mid-June and then $65.0 million from mid-June through the expiration date of the facility. Westar Energy, KCP&L and GMO expect to renew these agreements for at least one year.

RATE MATTERS AND REGULATION	6 Months Ended
RATE MATTERS AND REGULATION	Jun. 30, 2019
Regulated Operations [Abstract]
RATE MATTERS AND REGULATION	RATE MATTERS AND REGULATION KCC Proceedings Westar Energy 2019 Transmission Delivery Charge In March 2019, the KCC issued an order adjusting Westar Energy's retail prices to include updated transmission costs as reflected in the FERC transmission formula rate (TFR). The new prices were effective in April 2019 and are expected to decrease Westar Energy's annual retail revenues by $7.7 million. KCP&L 2019 Transmission Delivery Charge In April 2019, the KCC issued an order adjusting KCP&L's retail prices to include updated transmission costs as reflected in the FERC TFR. The new prices were effective in May 2019 and are expected to decrease KCP&L's annual retail revenues by $8.3 million. Westar Energy and KCP&L Earnings Review and Sharing Plan (ERSP) As part of their merger settlement agreement with the KCC, Westar Energy and KCP&L agreed to participate in an ERSP for the years 2019 through 2022. Under the ERSP, Westar Energy and KCP&L's Kansas jurisdiction are required to refund to customers 50% of annual earnings in excess of their authorized return on equity of 9.3% to the extent the excess earnings exceed the amount of Westar Energy's and KCP&L's annual merger bill credits for the year being measured. As of June 30, 2019, Westar Energy and KCP&L estimate their 2019 annual earnings will not result in a refund obligation. Westar Energy and KCP&L will file their 2019 earnings calculations with the KCC in March 2020. The final refund obligation, if any, will be decided by the KCC and could vary from the current estimate. MPSC Proceedings GMO Other Proceedings In December 2018, the Office of the Public Counsel (OPC) and the Midwest Energy Consumers Group (MECG) filed a petition with the MPSC requesting an accounting authority order that would require GMO to record a regulatory liability for all revenues collected from customers for return on investment, non-fuel operations and maintenance costs, taxes including accumulated deferred income taxes, and all other costs associated with Sibley Station following the station’s retirement in November 2018. GMO already records depreciation expense to a regulatory liability for Sibley Station following its retirement pursuant to GMO’s rate order from its 2018 Missouri rate case. GMO opposes OPC’s and MECG’s petition on various grounds, including the value of costs that OPC and MECG allege are no longer existent due to the retirement of Sibley Station, the fact that the retirement of utility assets like Sibley Station is typical in the industry and was a long-planned event that was contemplated as part of the stipulations and agreements in GMO’s 2018 Missouri rate case. A hearing in the case is scheduled to occur in August 2019 with an order expected before the end of 2019. FERC Proceedings Westar Energy TFR Westar Energy's TFR, effective in January 2019, includes projected 2019 transmission capital expenditures and operating costs and is expected to decrease annual transmission revenues by $11.2 million when compared to 2018. This updated rate provided the basis for Westar Energy's request with the KCC to adjust its retail prices to include updated transmission costs as discussed above. KCP&L TFR KCP&L's TFR, effective in January 2019, includes projected 2019 transmission capital expenditures and operating costs and is expected to decrease annual transmission revenues by $2.8 million when compared to 2018. This updated rate provided the basis for KCP&L's request with the KCC to adjust its retail prices to include updated transmission costs as discussed above.

PENSION PLANS AND POST-RETIREMENT BENEFITS

6 Months Ended

Jun. 30, 2019

Retirement Benefits [Abstract]

PENSION PLANS AND POST-RETIREMENT BENEFITS

Evergy and certain of its subsidiaries maintain, and Westar Energy and KCP&L participate in, qualified non-contributory defined benefit pension plans covering the majority of Westar Energy's and KCP&L's employees as well as certain non-qualified plans covering certain active and retired officers. Evergy is also responsible for its 94% ownership share of Wolf Creek Generating Station's (Wolf Creek) defined benefit plans, consisting of Westar Energy's and KCP&L's respective 47% ownership shares.

For the majority of employees, pension benefits under these plans reflect the employees' compensation, years of service and age at retirement. However, for the plan covering Westar Energy's employees, the benefits for non-union employees hired between 2002 and the second quarter of 2018 and union employees hired beginning in 2012 are derived from a cash balance account formula. The plan was closed to future non-union employees in 2018. For the plans covering KCP&L's employees, the benefits for union employees hired beginning in 2014 are derived from a cash balance account formula and the plans were closed to future non-union employees in 2014.

Evergy and its subsidiaries also provide certain post-retirement health care and life insurance benefits for substantially all retired employees of Westar Energy and KCP&L and their respective shares of Wolf Creek's post-retirement benefit plans.

The Evergy Companies record pension and post-retirement expense in accordance with rate orders from the KCC and MPSC that allow the difference between pension and post-retirement costs under GAAP and costs for ratemaking to be recognized as a regulatory asset or liability. This difference between financial and regulatory accounting methods is due to timing and will be eliminated over the life of the plans.

The following tables provide the components of net periodic benefit costs prior to the effects of capitalization and sharing with joint owners of power plants.



	Pension Benefits									Post-Retirement Benefits
Three Months Ended June 30, 2019	Evergy			Westar Energy			KCP&L			Evergy			Westar Energy			KCP&L
Components of net periodic benefit costs	(millions)
Service cost	$	19.1		$	7.2		$	11.9		$	0.7		$	0.3		$	0.4
Interest cost	27.4			13.5			13.9			2.7			1.4			1.3
Expected return on plan assets	(26.8		)	(13.7		)	(12.3		)	(2.6		)	(1.6		)	(1.0		)
Prior service cost	0.5			0.4			0.3			0.1			0.1			—
Recognized net actuarial (gain)/loss	6.8			6.4			12.3			(0.3		)	(0.2		)	(0.4		)
Net periodic benefit costs before regulatory adjustment and intercompany allocations	27.0			13.8			26.1			0.6			—			0.3
Regulatory adjustment	12.7			0.5			(0.6		)	(0.9		)	(0.7		)	0.1
Intercompany allocations	—			—			(7.1		)	—			—			—
Net periodic benefit costs (income)	$	39.7		$	14.3		$	18.4		$	(0.3	)	$	(0.7	)	$	0.4

	Pension Benefits									Post-Retirement Benefits
Year to Date June 30, 2019	Evergy			Westar Energy			KCP&L			Evergy			Westar Energy			KCP&L
Components of net periodic benefit costs	(millions)
Service cost	$	38.2		$	14.5		$	23.7		$	1.3		$	0.6		$	0.7
Interest cost	54.9			26.9			28.0			5.3			2.8			2.5
Expected return on plan assets	(53.9		)	(27.4		)	(24.6		)	(5.0		)	(3.3		)	(1.7		)
Prior service cost	1.0			0.8			0.5			0.2			0.2			—
Recognized net actuarial (gain)/loss	13.7			12.8			24.5			(0.6		)	(0.3		)	(0.8		)
Net periodic benefit costs before regulatory adjustment and intercompany allocations	53.9			27.6			52.1			1.2			—			0.7
Regulatory adjustment	25.5			1.0			(1.2		)	(1.7		)	(1.5		)	0.2
Intercompany allocations	—			—			(14.0		)	—			—			(0.1		)
Net periodic benefit costs (income)	$	79.4		$	28.6		$	36.9		$	(0.5	)	$	(1.5	)	$	0.8



	Pension Benefits									Post-Retirement Benefits
Three Months Ended June 30, 2018	Evergy			Westar Energy			KCP&L^(a)			Evergy			Westar Energy			KCP&L^(a)
Components of net periodic benefit costs	(millions)
Service cost	$	12.2		$	8.1		$	12.1		$	0.5		$	0.3		$	0.5
Interest cost	17.2			12.7			12.7			1.7			1.3			1.2
Expected return on plan assets	(18.3		)	(14.0		)	(13.8		)	(2.0		)	(1.7		)	(0.7		)
Prior service cost	0.1			0.1			0.1			0.1			0.1			—
Recognized net actuarial (gain)/loss	8.1			8.1			11.5			(0.2		)	(0.2		)	(0.1		)
Net periodic benefit costs before regulatory adjustment and intercompany allocations	19.3			15.0			22.6			0.1			(0.2		)	0.9
Regulatory adjustment	3.0			2.8			1.2			(0.5		)	(0.5		)	(0.1		)
Intercompany allocations	—			—			(6.7		)	—			—			(0.3		)
Net periodic benefit costs (income)	$	22.3		$	17.8		$	17.1		$	(0.4	)	$	(0.7	)	$	0.5
^(a)KCP&L amounts are included in consolidated Evergy from June 4, 2018, the date of the closing of the merger, and thereafter.

	Pension Benefits									Post-Retirement Benefits
Year to Date June 30, 2018	Evergy			Westar Energy			KCP&L^(a)			Evergy			Westar Energy			KCP&L^(a)
Components of net periodic benefit costs	(millions)
Service cost	$	20.2		$	16.1		$	24.3		$	0.8		$	0.6		$	1.0
Interest cost	29.9			25.4			25.4			2.9			2.5			2.4
Expected return on plan assets	(32.3		)	(28.0		)	(27.7		)	(3.7		)	(3.4		)	(1.4		)
Prior service cost	0.3			0.3			0.3			0.2			0.2			—
Recognized net actuarial (gain)/loss	16.3			16.3			22.9			(0.3		)	(0.3		)	(0.1		)
Net periodic benefit costs before regulatory adjustment and intercompany allocations	34.4			30.1			45.2			(0.1		)	(0.4		)	1.9
Regulatory adjustment	5.8			5.6			1.4			(0.9		)	(0.9		)	(0.3		)
Intercompany allocations	—			—			(12.2		)	—			—			(0.6		)
Net periodic benefit costs (income)	$	40.2		$	35.7		$	34.4		$	(1.0	)	$	(1.3	)	$	1.0

^(a)KCP&L amounts are included in consolidated Evergy from June 4, 2018, the date of the closing of the merger, and thereafter.

The components of net periodic benefit costs other than the service cost component are included in other expense on the Evergy Companies' consolidated statements of income and comprehensive income.

Year to date June 30, 2019, Evergy, Westar Energy and KCP&L made pension contributions of $22.1 million, $14.1 million and $8.0 million, respectively. Evergy expects to make additional pension contributions of $107.4 million in 2019 to satisfy the Employee Retirement Income Security Act of 1974, as amended (ERISA) funding requirements and KCC and MPSC rate orders, of which $29.0 million is expected to be paid by Westar Energy and $78.4 million is expected to be paid by KCP&L.

Year to date June 30, 2019, Evergy, Westar Energy and KCP&L made post-retirement benefit contributions of $0.6 million, $0.3 million and $0.3 million, respectively. Evergy, Westar Energy and KCP&L expect to make additional contributions of $2.1 million, $0.3 million and $1.8 million, respectively, in 2019 to the post-retirement benefit plans.

SHORT-TERM BORROWINGS AND SHORT-TERM BANK LINES OF CREDIT

6 Months Ended

Jun. 30, 2019

Debt Disclosure [Abstract]

SHORT-TERM BORROWINGS AND SHORT-TERM BANK LINES OF CREDIT

Evergy's $2.5 billion master credit facility expires in 2023. Evergy, Westar Energy, KCP&L and GMO have borrowing capacity under the master credit facility with specific sublimits for each borrower. These sublimits can be unilaterally adjusted by Evergy for each borrower provided the sublimits remain within minimum and maximum sublimits as specified in the facility. A default by any borrower under the facility or one of their significant subsidiaries on other indebtedness totaling more than $100.0 million constitutes a default by that borrower under the facility. Under the terms of this facility, each of Evergy, Westar Energy, KCP&L and GMO is required to maintain a total indebtedness to total capitalization ratio, as defined in the facility, of not greater than 0.65 to 1.00 at all times. As of June 30, 2019, Evergy, Westar Energy, KCP&L and GMO were in compliance with this covenant.

The following table summarizes the committed credit facilities (excluding receivable sale facilities discussed in Note 4 and Evergy's term loan credit agreement discussed below) available to the Evergy Companies as of June 30, 2019 and December 31, 2018.



			Amounts Drawn
	Credit Facility		Commercial Paper		Letters of Credit		Cash Borrowings		Available Borrowings		Weighted Average Interest Rate on Short-Term Borrowings
June 30, 2019	(millions)
Evergy, Inc.	$	450.0	n/a		$	1.0	$	100.0	$	349.0	3.66%
Westar Energy	1,000.0		737.0		30.3		—		232.7		2.68%
KCP&L	600.0		226.7		—		—		373.3		2.65%
GMO	450.0		175.3		2.1		—		272.6		2.68%
Evergy	$	2,500.0	$	1,139.0	$	33.4	$	100.0	$	1,227.6

December 31, 2018
Evergy, Inc.	$	450.0	n/a		$	1.0	$	—	$	449.0	—%
Westar Energy	1,000.0		411.7		18.3		—		570.0		3.08%
KCP&L	600.0		176.9		2.7		—		420.4		2.95%
GMO	450.0		150.0		2.1		—		297.9		3.00%
Evergy	$	2,500.0	$	738.6	$	24.1	$	—	$	1,737.3

In March 2019, Evergy entered into a $1.0 billion, 6-month term loan credit agreement with a group of banks to provide short-term financing for its common stock repurchase program. The agreement allows for two term loans during the 6-month term of the agreement, in an aggregate principal amount not to exceed the credit limit of the agreement. At closing, Evergy borrowed $500.0 million under the agreement, allowing for one additional term loan borrowing in a principal amount up to $500.0 million. In June 2019, Evergy borrowed the remaining $500.0 million allowed under the agreement. At June 30, 2019, Evergy had $1.0 billion of outstanding cash borrowings under the agreement at a weighted-average interest rate of 2.95%. Evergy anticipates repaying borrowings under the term loan credit agreement with proceeds from an expected long-term debt issuance in the third quarter of 2019.

FAIR VALUE MEASUREMENTS

6 Months Ended

Jun. 30, 2019

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

Values of Financial Instruments

GAAP establishes a hierarchical framework for disclosing the transparency of the inputs utilized in measuring assets and liabilities at fair value. Management's assessment of the significance of a particular input to the fair value measurement requires judgment and may affect the classification of assets and liabilities within the fair value hierarchy levels. In addition, the Evergy Companies measure certain investments that do not have a readily determinable fair value at net asset value (NAV), which are not included in the fair value hierarchy. Further explanation of these levels and NAV is summarized below.

Level 1 – Quoted prices are available in active markets for identical assets or liabilities. The types of assets and liabilities included in Level 1 are highly liquid and actively traded instruments with quoted prices, such as equities listed on public exchanges.

Level 2 – Pricing inputs are not quoted prices in active markets, but are either directly or indirectly observable. The types of assets and liabilities included in Level 2 are certain marketable debt securities, financial instruments traded in less than active markets or other financial instruments priced with models using highly observable inputs.

Level 3 – Significant inputs to pricing have little or no transparency. The types of assets and liabilities included in Level 3 are those with inputs requiring significant management judgment or estimation.

NAV - Investments that do not have a readily determinable fair value are measured at NAV. These investments do not consider the observability of inputs and, therefore, they are not included within the fair value hierarchy. The Evergy Companies include in this category investments in private equity, real estate and alternative investment funds that do not have a readily determinable fair value. The underlying alternative investments include collateralized debt obligations, mezzanine debt and a variety of other investments.

The Evergy Companies record cash and cash equivalents, accounts receivable and short-term borrowings on their consolidated balance sheets at cost, which approximates fair value due to the short-term nature of these instruments.

Interest Rate Derivatives

The Evergy Companies are exposed to market risks arising from changes in interest rates and may use derivative instruments to manage these risks. From time to time, risk management activities may include entering into interest rate swap agreements to protect against unfavorable interest rate changes relating to forecasted debt transactions. These interest rate swap agreements can be designated as cash flow hedges, in which case gains and losses on the

interest rate swaps are deferred in other comprehensive income to be recognized as an adjustment to interest expense over the same period that the hedged interest payments affect earnings.

In December 2018, Evergy entered into an interest rate swap agreement with a notional amount of $500.0 million that has been designated as a cash flow hedge of interest payments from a forecasted debt issuance in 2019. As of June 30, 2019 and December 31, 2018, the interest rate swap had a fair value of $(40.4) million and $(5.4) million, respectively, and was recorded within other current liabilities on Evergy's consolidated balance sheet. For the three months ended and year to date June 30, 2019, Evergy recorded a $21.2 million pre-tax loss and a $35.0 million pre-tax loss, respectively, in other comprehensive loss on Evergy's consolidated statements of comprehensive income related to this interest rate swap.

Fair Value of Long-Term Debt

The Evergy Companies measure the fair value of long-term debt using Level 2 measurements available as of the measurement date. The book value and fair value of the Evergy Companies' long-term debt and long-term debt of variable interest entities is summarized in the following table.



	June 30, 2019				December 31, 2018
	Book Value		Fair Value		Book Value		Fair Value
Long-term debt^(a)	(millions)
Evergy^(b)	$	7,123.6	$	7,671.3	$	7,341.7	$	7,412.1
Westar Energy	3,390.6		3,701.0		3,689.8		3,771.3
KCP&L	2,524.3		2,836.6		2,530.1		2,637.5
Long-term debt of variable interest entities^(a)
Evergy	$	51.1	$	51.5	$	81.4	$	81.3
Westar Energy	51.1		51.5		81.4		81.3

^(a)Includes current maturities.

^(b)Book value as of June 30, 2019 and December 31, 2018, includes $133.0 million and $144.8 million, respectively, of fair value adjustments recorded in connection with purchase accounting for the Great Plains Energy and Westar Energy merger, which are not part of future principal payments and will amortize over the remaining life of the associated debt instrument.

Recurring Fair Value Measurements

The following tables include the Evergy Companies' balances of financial assets and liabilities measured at fair value on a recurring basis.



Description	June 30, 2019				Level 1		Level 2				Level 3			NAV
Westar Energy		(millions)
Assets
Nuclear decommissioning trust^(a)
Domestic equity funds		$	83.5		$	76.2		$	—			$	—		$	7.3
International equity funds		47.5			47.5			—				—			—
Core bond fund		35.5			35.5			—				—			—
High-yield bond fund		21.0			21.0			—				—			—
Emerging markets bond fund		17.1			17.1			—				—			—
Combination debt/equity/other fund		15.2			15.2			—				—			—
Alternative investments fund		24.5			—			—				—			24.5
Real estate securities fund		12.2			—			—				—			12.2
Cash equivalents		0.2			0.2			—				—			—
Total nuclear decommissioning trust		256.7			212.7			—				—			44.0
Rabbi trust
Core bond fund		25.2			—			—				—			25.2
Combination debt/equity/other fund		6.2			—			—				—			6.2
Cash equivalents		0.2			0.2			—				—			—
Total rabbi trust		31.6			0.2			—				—			31.4
Total		$	288.3		$	212.9		$	—			$	—		$	75.4
KCP&L
Assets
Nuclear decommissioning trust^(a)
Equity securities		$	194.2		$	194.2		$	—			$	—		$	—
Debt securities
U.S. Treasury		45.7			45.7			—				—			—
U.S. Agency		0.4			—			0.4				—			—
State and local obligations		2.2			—			2.2				—			—
Corporate bonds		33.1			—			33.1				—			—
Foreign governments		0.1			—			0.1				—			—
Cash equivalents		3.7			3.7			—				—			—
Other		(0.4		)	—			(0.4		)		—			—
Total nuclear decommissioning trust		279.0			243.6			35.4				—			—
Self-insured health plan trust^(b)
Equity securities		0.5			0.5			—				—			—
Debt securities		5.3			0.7			4.6				—			—
Cash and cash equivalents		7.7			7.7			—				—			—
Total self-insured health plan trust		13.5			8.9			4.6				—			—
Total		$	292.5		$	252.5		$	40.0			$	—		$	—
Other Evergy
Assets
Rabbi trusts
Fixed income fund		$	13.1		$	—		$	—			$	—		$	13.1
Cash and cash equivalents		0.4			0.4			—				—			—
Total rabbi trusts		$	13.5		$	0.4		$	—			$	—		$	13.1
Liabilities
Interest rate swaps^(c)		$	40.4		$	—		$	40.4			$	—		$	—
Total		$	40.4		$	—		$	40.4			$	—		$	—
Evergy
Assets
Nuclear decommissioning trust^(a)		$	535.7		$	456.3		$	35.4			$	—		$	44.0
Rabbi trusts		45.1			0.6			—				—			44.5
Self-insured health plan trust^(b)		13.5			8.9			4.6				—			—
Total		$	594.3		$	465.8		$	40.0			$	—		$	88.5
Liabilities
Interest rate swaps^(c)		$	40.4		$	—		$	40.4			$	—		$	—
Total		$	40.4		$	—		$	40.4			$	—		$	—



Description	December 31, 2018			Level 1			Level 2			Level 3			NAV
Westar Energy		(millions)
Assets
Nuclear decommissioning trust^(a)
Domestic equity funds		$	70.6		$	63.9		$	—		$	—		$	6.7
International equity funds		36.2			36.2			—			—			—
Core bond fund		37.5			37.5			—			—			—
High-yield bond fund		18.9			18.9			—			—			—
Emerging markets bond fund		15.4			15.4			—			—			—
Combination debt/equity/other fund		12.9			12.9			—			—			—
Alternative investments fund		24.1			—			—			—			24.1
Real estate securities fund		11.8			—			—			—			11.8
Cash equivalents		0.1			0.1			—			—			—
Total nuclear decommissioning trust		227.5			184.9			—			—			42.6
Rabbi trust
Core bond fund		24.8			—			—			—			24.8
Combination debt/equity/other fund		5.6			—			—			—			5.6
Cash equivalents		0.2			0.2			—			—			—
Total rabbi trust		30.6			0.2			—			—			30.4
Total		$	258.1		$	185.1		$	—		$	—		$	73.0
KCP&L
Assets
Nuclear decommissioning trust^(a)
Equity securities		$	166.6		$	166.6		$	—		$	—		$	—
Debt securities
U.S. Treasury		42.1			42.1			—			—			—
U.S. Agency		0.4			—			0.4			—			—
State and local obligations		2.1			—			2.1			—			—
Corporate bonds		30.9			—			30.9			—			—
Foreign governments		0.1			—			0.1			—			—
Cash equivalents		1.7			1.7			—			—			—
Other		0.7			0.7			—			—			—
Total nuclear decommissioning trust		244.6			211.1			33.5			—			—
Self-insured health plan trust^(b)
Equity securities		0.5			0.5			—			—			—
Debt securities		3.9			0.3			3.6			—			—
Cash and cash equivalents		8.0			8.0			—			—			—
Total self-insured health plan trust		12.4			8.8			3.6			—			—
Total		$	257.0		$	219.9		$	37.1		$	—		$	—
Other Evergy
Assets
Rabbi trusts
Fixed income fund		$	13.2		$	—		$	—		$	—		$	13.2
Total rabbi trusts		$	13.2		$	—		$	—		$	—		$	13.2
Liabilities
Interest rate swaps^(c)		$	5.4		$	—		$	5.4		$	—		$	—
Total		$	5.4		$	—		$	5.4		$	—		$	—
Evergy
Assets
Nuclear decommissioning trust^(a)		$	472.1		$	396.0		$	33.5		$	—		$	42.6
Rabbi trust		43.8			0.2			—			—			43.6
Self-insured health plan trust^(b)		12.4			8.8			3.6			—			—
Total		$	528.3		$	405.0		$	37.1		$	—		$	86.2
Liabilities
Interest rate swaps^(c)		$	5.4		$	—		$	5.4		$	—		$	—
Total		$	5.4		$	—		$	5.4		$	—		$	—


^(a)	Fair value is based on quoted market prices of the investments held by the trust and/or valuation models.


^(b)	Fair value is based on quoted market prices of the investments held by the trust. Debt securities classified as Level 1 are comprised of U.S. Treasury securities. Debt securities classified as Level 2 are comprised of corporate bonds, U.S. Agency, state and local obligations, and other asset-backed securities.


^(c)	The fair value of interest rate swaps are determined by calculating the net present value of expected payments and receipts under the interest rate swaps using observable market inputs including interest rates and LIBOR swap rates.

Certain Evergy and Westar Energy investments included in the table above are measured at NAV as they do not have readily determinable fair values. In certain situations, these investments may have redemption restrictions.

The following table provides additional information on these Evergy and Westar Energy investments.



	June 30, 2019				December 31, 2018				June 30, 2019
	Fair		Unfunded		Fair		Unfunded		Redemption	Length of
	Value		Commitments		Value		Commitments		Frequency	Settlement
Westar Energy	(millions)
Nuclear decommissioning trust:
Domestic equity funds	$	7.3	$	3.6	$	6.7	$	4.3	(a)	(a)
Alternative investments fund^(b)	24.5		—		24.1		—		Quarterly	65 days
Real estate securities fund^(b)	12.2		—		11.8		—		Quarterly	65 days
Total	$	44.0	$	3.6	$	42.6	$	4.3
Rabbi trust:
Core bond fund	$	25.2	$	—	$	24.8	$	—	(c)	(c)
Combination debt/equity/other fund	6.2		—		5.6		—		(c)	(c)
Total	$	31.4	$	—	$	30.4	$	—
Other Evergy
Rabbi trusts:
Fixed income fund	$	13.1	$	—	$	13.2	$	—	(c)	(c)
Total Evergy investments at NAV	$	88.5	$	3.6	$	86.2	$	4.3

^(a)

This investment is in five long-term private equity funds that do not permit early withdrawal. Investments in these funds cannot be distributed until the underlying investments have been liquidated, which may take years from the date of initial liquidation. Three funds have begun to make distributions. The initial investment in the fourth and fifth fund occurred in the second quarter of 2016 and first quarter of 2018, respectively. The fourth fund's term is 15 years, subject to the general partner's right to extend the term for up to three additional one-year periods. The fifth fund's term will be 15 years after the initial closing date, subject to additional extensions approved by the Advisory Committee to provide for an orderly liquidation of fund investments and dissolution of the fund.


^(b)	There is a holdback on final redemptions.


^(c)	This investment can be redeemed immediately and is not subject to any restrictions on redemptions.

The Evergy Companies hold equity and debt investments classified as securities in various trusts including for the purposes of funding the decommissioning of Wolf Creek and for the benefit of certain retired executive officers of Westar Energy. The Evergy Companies record net realized and unrealized gains and losses on the nuclear decommissioning trusts in regulatory liabilities on their consolidated balance sheets and record net realized and unrealized gains and losses on Westar Energy's rabbi trust in the consolidated statements of income and comprehensive income.

The following table summarizes the net unrealized gains (losses) for the Evergy Companies' nuclear decommissioning trusts and rabbi trusts.



	Three Months Ended June 30					Year to Date June 30
	2019		2018			2019		2018
Westar Energy	(millions)
Nuclear decommissioning trust - equity securities	$	8.8	$	(12.8	)	$	26.0	$	(12.9	)
Rabbi trust - equity securities	0.9		(0.1		)	2.2		(0.5		)
Total	$	9.7	$	(12.9	)	$	28.2	$	(13.4	)
KCP&L^(a)
Nuclear decommissioning trust - equity securities	$	4.5	$	4.1		$	25.2	$	0.5
Nuclear decommissioning trust - debt securities	2.3		(0.7		)	4.4		(2.3		)
Total	$	6.8	$	3.4		$	29.6	$	(1.8	)
Evergy
Nuclear decommissioning trust - equity securities	$	13.3	$	(13.9	)	$	51.2	$	(14.0	)
Nuclear decommissioning trust - debt securities	2.3		(0.3		)	4.4		(0.3		)
Rabbi trusts - equity securities	1.0		(0.2		)	1.5		(0.6		)
Total	$	16.6	$	(14.4	)	$	57.1	$	(14.9	)

^(a)KCP&L amounts are included in consolidated Evergy from June 4, 2018, the date of the closing of the merger, and thereafter.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

COMMITMENTS AND CONTINGENCIES	6 Months Ended
COMMITMENTS AND CONTINGENCIES	Jun. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Environmental Matters Set forth below are descriptions of contingencies related to environmental matters that may impact the Evergy Companies' operations or their financial results. Management's assessment of these contingencies, which are based on federal and state statutes and regulations, and regulatory agency and judicial interpretations and actions, has evolved over time. There are a variety of final and proposed laws and regulations that could have a material adverse effect on the Evergy Companies' operations and consolidated financial results. Due in part to the complex nature of environmental laws and regulations, the Evergy Companies are unable to assess the impact of potential changes that may develop with respect to the environmental contingencies described below. Cross-State Air Pollution Update Rule In September 2016, the Environmental Protection Agency (EPA) finalized the Cross-State Air Pollution Update Rule (CSAPR). The final rule addresses interstate transport of nitrogen oxides emissions in 22 states including Kansas, Missouri and Oklahoma during the ozone season and the impact from the formation of ozone on downwind states with respect to the 2008 ozone National Ambient Air Quality Standards (NAAQS). Starting with the 2017 ozone season, the final rule revised the existing ozone season allowance budgets for Missouri and Oklahoma and established an ozone season budget for Kansas. In December 2018, the EPA finalized the CSAPR Close-Out Rule, which determined that the existing CSAPR Update Rule fully addresses applicable states' interstate pollution transport obligations for the 2008 ozone NAAQS. Therefore, the EPA is proposing no additional reduction in the current ozone season allowance budgets in order to address obligations for the 2008 ozone NAAQS. Various states and others are challenging the rule in the U.S. Court of Appeals for the D.C. Circuit (D.C. Circuit), but the rule remains in effect. It is not expected that this rule will have a material impact on the Evergy Companies' operations and consolidated financial results. National Ambient Air Quality Standards Under the Clean Air Act Amendments of 1990 (CAA), the EPA set NAAQS for certain emissions known as the "criteria pollutants" considered harmful to public health and the environment, including two classes of particulate matter (PM), ozone, nitrogen dioxide (NO₂) (a precursor to ozone), carbon monoxide and sulfur dioxide (SO₂), which result from fossil fuel combustion. Areas meeting the NAAQS are designated attainment areas while those that do not meet the NAAQS are considered nonattainment areas. Each state must develop a plan to bring nonattainment areas into compliance with the NAAQS. NAAQS must be reviewed by the EPA at five-year intervals. In October 2015, the EPA strengthened the ozone NAAQS by lowering the standards from 75 ppb to 70 ppb. In November 2017, the EPA designated all counties in the State of Kansas as well as the Missouri counties in KCP&L's and GMO's service territories as attainment/unclassifiable. It is not expected that this will have a material impact on the Evergy Companies' consolidated financial results. If areas surrounding the Evergy Companies' facilities are designated in the future as nonattainment and/or it is required to install additional equipment to control emissions at facilities of the Evergy Companies, it could have a material impact on the operations and consolidated financial results of the Evergy Companies. Greenhouse Gases Burning coal and other fossil fuels releases carbon dioxide (CO₂) and other gases referred to as greenhouse gases (GHG). Various regulations under the federal CAA limit CO₂ and other GHG emissions, and in addition, other measures are being imposed or offered by individual states, municipalities and regional agreements with the goal of reducing GHG emissions. In October 2015, the EPA published a rule establishing new source performance standards (NSPS) for GHGs that limit CO₂ emissions for new, modified and reconstructed coal and natural gas fueled electric generating units to various levels per MWh depending on various characteristics of the units. Legal challenges to the GHG NSPS have been filed in the D.C. Circuit by various states and industry members. Also, in October 2015, the EPA published a rule establishing guidelines for states to regulate CO₂ emissions from existing power plants. The standards for existing plants are known as the Clean Power Plan (CPP). Under the CPP, achievement of interim emissions performance rates would have been required beginning in 2022 and final emissions performance rates would have been required by 2030. Legal challenges to the CPP were filed by groups of states and industry members, including Westar Energy, in the D.C. Circuit. The CPP was stayed by the Supreme Court in February 2016 and the D.C. Circuit has subsequently held the litigation in abeyance. Accordingly, the CPP was not implemented by the states. In April 2017, the EPA published in the Federal Register a notice of withdrawal of the proposed CPP federal plan, proposed model trading rules and proposed Clean Energy Incentive Program design details. Also, in April 2017, the EPA published a notice in the Federal Register that it was initiating administrative reviews of the CPP and the GHG NSPS. In October 2017, the EPA issued a proposed rule to repeal the CPP. The proposed rule indicates the CPP exceeds the EPA’s authority. The EPA solicited comments on the legal interpretations contained in this rulemaking. In August 2018, the EPA published in the Federal Register proposed regulations, which contained (1) emission guidelines for GHG emissions from existing electric utility generating units (EGUs), (2) revisions to emission guideline implementing regulations and (3) revisions to the new source review (NSR) program. These emission guidelines are better known as the Affordable Clean Energy (ACE) Rule. In July 2019, the EPA published in the Federal Register the final ACE Rule with one significant change from the proposal. The NSR program revisions were not included in the final version and are expected to be addressed in a future rulemaking. The ACE Rule establishes emission guidelines for states to use in the development of plans to reduce GHG emissions from existing coal-fired EGUs. This rule defines the "best system of emission reduction" (BSER) for GHG emissions from existing coal-fired EGUs as on-site, heat-rate efficiency improvements. The final rule also provides states with a list of candidate technologies that can be used to establish standards of performance and incorporate these performance standards into state plans. In order for the states to be able to effectively implement the emission guidelines contained in the ACE Rule, the EPA is finalizing new regulations under 111(d) of the CAA to help clarify this process. The ACE Rule becomes effective in September 2019. In conjunction with the finalization of the ACE Rule, the EPA also repealed the CPP. In December 2018, the EPA released a proposed rule to revise the existing GHG NSPS for new, modified and reconstructed fossil fuel-fired EGUs, which was issued in October 2015. This proposed rule would determine that BSER for new EGUs is "the most efficient demonstrated steam cycle (e.g. supercritical steam conditions for large units and subcritical steam conditions for small units) in combination with the best operating practices." This replaces the current determination that BSER for these units is the use of partial carbon capture and sequestration technology. The EPA is also proposing to address, in potential future rule making, existing operational limitations imposed by the rule on aero-derivative simple cycle combustion turbines. Due to uncertainty regarding what future state implementation plans will require for compliance with the ACE Rule as well as legal challenges that have been filed, the Evergy Companies cannot determine the impact on their operations or consolidated financial results, but the cost to comply with the ACE Rule, should it be upheld and implemented in its current or a substantially similar form could be material. Water The Evergy Companies discharge some of the water used in generation and other operations. This water may contain substances deemed to be pollutants. A November 2015 EPA rule establishes effluent limitations guidelines (ELG) and standards for wastewater discharges, including limits on the amount of toxic metals and other pollutants that can be discharged. Implementation timelines for these requirements vary from 2018 to 2023. In April 2017, the EPA announced it is reconsidering the ELG rule. In September 2017, the EPA finalized a rule to postpone the compliance dates for the new, more stringent, effluent limitations and pretreatment standards for bottom ash transport water and flue gas desulfurization wastewater. These compliance dates have been postponed for two years while the EPA completes its administrative reconsideration of the ELG rule. In April 2019, the U.S. Court of Appeals for the 5th Circuit (5th Circuit) issued a ruling that vacates and remands portions of the ELG rule. The 5th Circuit ruled in favor of environmental groups who argued that EPA did not set appropriate limits for the best available technology economically achievable for legacy waste water and leachate. The Evergy Companies are evaluating the 5th Circuit ruling, the existing ELG rule and related developments and cannot predict the resulting impact on their operations or consolidated financial results but believe costs to comply could be material if the rule is implemented in its current or substantially similar form. In October 2014, the EPA's final standards for cooling intake structures at power plants to protect aquatic life took effect. The standards, based on Section 316(b) of the federal Clean Water Act (CWA), require subject facilities to choose among seven best available technology options to reduce fish impingement. In addition, some facilities must conduct studies to assist permitting authorities to determine whether and what site-specific controls, if any, would be required to reduce entrainment of aquatic organisms. The Evergy Companies' current analysis indicates this rule will not have a significant impact on their coal plants that employ cooling towers or cooling lakes that can be classified as closed cycle cooling and do not expect the impact from this rule to be material. Plants without closed cycle cooling are under evaluation for compliance with these standards and may require additional controls that could be material. KCP&L holds a permit from the Missouri Department of Natural Resources (MDNR) covering water discharge from its Hawthorn Station. The permit authorizes KCP&L to, among other things, withdraw water from the Missouri River for cooling purposes and return the heated water to the Missouri River. KCP&L has applied for a renewal of this permit and the EPA has submitted an interim objection letter regarding the allowable amount of heat that can be contained in the returned water. Until this matter is resolved, KCP&L continues to operate under its current permit. Evergy and KCP&L cannot predict the outcome of this matter; however, while less significant outcomes are possible, this matter may require a reduction in generation, installation of cooling towers or other technology to cool the water, or both, any of which could have a material impact on Evergy's and KCP&L's operations and consolidated financial results. In June 2015, the EPA along with the U.S. Army Corps of Engineers issued a final rule, effective August 2015, defining the Waters of the United States (WOTUS) for purposes of the CWA. This rulemaking has the potential to impact all programs under the CWA. Expansion of regulated waterways is possible under the rule depending on regulating authority interpretation, which could impact several permitting programs. Various states and others have filed lawsuits challenging the WOTUS rule. In February 2018, the EPA and the U.S. Army Corps of Engineers finalized a rule adding an applicability date to the 2015 rule, which makes the implementation date of the rule February 2020. In December 2018, the EPA and the U.S. Army Corps of Engineers published in the Federal Register a proposed rule titled "Revised Definition of Waters of the United States." This proposed rule narrows the extent of the CWA jurisdiction as compared to the 2015 rule. The Evergy Companies are currently evaluating the WOTUS rule and related developments, but do not believe the rule, if upheld and implemented in its current or substantially similar form, will have a material impact on the Evergy Companies' operations or consolidated financial results. Regulation of Coal Combustion Residuals In the course of operating their coal generation plants, the Evergy Companies produce coal combustion residuals (CCRs), including fly ash, gypsum and bottom ash. Some of this ash production is recycled, principally by selling to the aggregate industry. The EPA published a rule to regulate CCRs in April 2015, which will require additional CCR handling, processing and storage equipment and closure of certain ash disposal units. The Water Infrastructure Improvements for the Nation (WIIN) Act allows states to achieve delegated authority for CCR rules from the EPA. This has the potential to impact compliance options. In July 2018, the Kansas Department of Health and Environment (KDHE) submitted a CCR permit program application to the EPA under authority of the WIIN Act. In November 2018, KDHE received notice from the EPA that its application is deficient and requested additional clarifying information. KDHE has decided it is not going to move forward with additional submittals at this time and will wait until current legal action associated with the CCR rule is final along with planned upcoming modifications to the CCR rule. In February 2019, MDNR issued a proposed CCR rule. Similar to Kansas, EPA expressed concerns that the Missouri rule was not as protective as the federal rule. As a result, MDNR has decided to not issue a final rule at this time and to wait until legal action and planned upcoming modifications to the CCR rule are complete. On July 30, 2018, the EPA published in the Federal Register a final rule called the Phase I, Part I CCR Remand Rule to modify portions of the 2015 rulemaking. The Phase I, Part I rule provides a timeline extension for unlined impoundments and landfills that must close due to groundwater impacts or location restrictions. The rule also sets risk-based limits for certain groundwater constituents where a maximum contaminant level did not previously exist. These rule modifications add flexibility when assessing compliance. On August 21, 2018, the D.C. Circuit issued a ruling in the CCR rule litigation between the Utility Solid Waste Activities Group, the EPA and environmental organizations. Portions of the rule were vacated and were remanded back to the EPA for potential modification. Potential revisions to remanded sections will force all unlined surface impoundments to close regardless of groundwater conditions. Any changes to the rule based on this court decision will require additional rulemaking from the EPA. In October 2018, a coalition of environmental groups (including Sierra Club) filed a petition for review in the D.C. Circuit challenging the Phase I, Part I revisions to the CCR Rule. In November 2018, this coalition requested the EPA to stay the October 31, 2020, deadline extension for initiating closure for unlined impoundments and landfills that must close due to groundwater impacts or location restrictions. The EPA rejected this request and the coalition filed a petition with the D.C. Circuit for a similar stay. In response, the EPA filed a motion with the D.C. Circuit to voluntarily remand without vacatur the Part I, Phase I rule. In March 2019, the D.C. Circuit issued a ruling to grant EPA's motion to remand the rule without vacatur. This ruling maintains the current October 31, 2020, deadline extension. As EPA works on a rule modification, it is possible that this October 31, 2020, deadline will be modified. If the date is accelerated, some CCR units in the Evergy Companies' fleet could have to initiate closure on an earlier timeline than currently planned, the results of which could be material. The Evergy Companies have recorded asset retirement obligations (AROs) for their current estimates for the closure of ash disposal ponds, but the revision of these AROs may be required in the future due to changes in existing CCR regulations, the results of groundwater monitoring of CCR units or changes in interpretation of existing CCR regulations or changes in the timing or cost to close ash disposal ponds. If revisions to these AROs are necessary, the impact on the Evergy Companies' operations or consolidated financial results could be material.

RELATED PARTY TRANSACTIONS AND RELATIONSHIPS

6 Months Ended

Jun. 30, 2019

In the normal course of business, Westar Energy, KCP&L and GMO engage in related party transactions with one another. A summary of these transactions and the amounts associated with them is provided below. Transactions between Westar Energy and either KCP&L or GMO prior to June 4, 2018, the date of the merger, are not reflected below.

Jointly-Owned Plants and Shared Services

KCP&L employees manage GMO's business and operate its facilities at cost, including GMO's 18% ownership interest in KCP&L's Iatan Nos. 1 and 2. The operating expenses and capital costs billed from KCP&L to GMO were $42.2 million and $84.2 million for the three months ended and year to date June 30, 2019, respectively. These costs totaled $49.8 million and $96.2 million for the three months ended and year to date June 30, 2018, respectively.

Westar Energy employees manage Jeffrey Energy Center and operate its facilities at cost, including GMO's 8% ownership interest in Jeffrey Energy Center. The operating expenses and capital costs billed from Westar Energy to GMO for Jeffrey Energy Center and other various business activities were $6.4 million and $12.7 million for the three months ended and year to date June 30, 2019, respectively. These costs totaled $3.7 million for the three months ended and year to date June 30, 2018.

KCP&L employees manage La Cygne Station and operate its facilities at cost, including Westar Energy's 50% ownership interest in La Cygne Station. KCP&L and Westar Energy employees also provide one another with shared service support, including costs related to human resources, information technology, accounting and legal services. The operating expenses and capital costs billed from KCP&L to Westar Energy were $44.3 million and $75.8 million for the three months ended and year to date June 30, 2019, respectively. These costs totaled $15.3 million for the three months and year to date June 30, 2018. The operating and capital costs billed from Westar Energy to KCP&L were $8.9 million and $16.3 million for the three months ended and year to date June 30, 2019, respectively. These costs totaled $6.0 million for the three months ended and year to date June 30, 2018, respectively.

Money Pool

KCP&L and GMO are also authorized to participate in the Evergy, Inc. money pool, an internal financing arrangement in which funds may be lent on a short-term basis to KCP&L and GMO from Evergy, Inc. and between KCP&L and GMO. At June 30, 2019 and December 31, 2018, KCP&L had no outstanding receivables or payables under the money pool.

Related Party Net Receivables and Payables

The following table summarizes Westar Energy's and KCP&L's related party net receivables and payables.



	June 30			December 31
	2019			2018
Westar Energy	(millions)
Net receivable from GMO	$	1.7		$	2.6
Net payable to KCP&L	(11.0		)	(13.5		)
Net payable to Evergy	(6.5		)	(1.4		)

KCP&L
Net receivable from GMO	$	55.5		$	72.6
Net receivable from Westar Energy	11.0			13.5
Net receivable from Evergy	15.2			15.7

Tax Allocation Agreement

Evergy files a consolidated federal income tax return as well as unitary and combined income tax returns in several state jurisdictions with Kansas and Missouri being the most significant. Income taxes for consolidated or combined subsidiaries are allocated to the subsidiaries based on separate company computations of income or loss. As of June 30, 2019 and December 31, 2018, Westar Energy had income taxes payable to Evergy of $1.3 million and taxes receivable from Evergy of $42.7 million, respectively. As of June 30, 2019 and December 31, 2018, KCP&L had income taxes payable to Evergy of $25.7 million and $2.0 million, respectively.

Leases

KCP&L leases certain transmission equipment from Westar Energy. This lease was entered into prior to the merger in an arms-length transaction and is accounted for as an operating lease. As of June 30, 2019, KCP&L had a right-of-use asset of $29.8 million recorded within other long-term assets, $0.6 million of lease liability recorded in other current liabilities and $29.2 million of lease liability recorded in other long-term liabilities on its consolidated balance sheet related to this lease. The assets and liabilities related to this lease between Westar Energy and KCP&L are eliminated at consolidated Evergy.

SHAREHOLDERS' EQUITY	6 Months Ended
SHAREHOLDERS' EQUITY	Jun. 30, 2019
Stockholders' Equity Note [Abstract]
SHAREHOLDERS' EQUITY	SHAREHOLDERS' EQUITY Common Stock Repurchase Program In July 2018, the Evergy Board authorized the repurchase of up to 60 million shares of Evergy's common stock. Although this repurchase authorization has no expiration date, Evergy expects to repurchase approximately 60 million shares by mid-2020. Evergy is utilizing and plans to continue to utilize various methods to effectuate the share repurchase program, including but not limited to, a series of transactions that may include accelerated share repurchases (ASRs), open market transactions or other means, subject to market conditions and applicable legal requirements. The repurchase program may be suspended, discontinued or resumed at any time. Year to date June 30, 2019, Evergy had total repurchases of common stock of $1,128.7 million and had repurchased 20.0 million shares under the repurchase program. Since its inception, Evergy has made total repurchases of common stock of approximately $2.2 billion and has repurchased 36.3 million shares under the repurchase program. These repurchase totals include shares repurchased under ASR agreements, one of which had not reached final settlement as of June 30, 2019, and are discussed further below. In November 2018, Evergy entered into an ASR agreement with a financial institution to purchase $475.0 million of Evergy common stock. In December 2018, the financial institution delivered to Evergy 6.4 million shares of common stock, representing a partial settlement of the contract, based on then-current market prices and Evergy paid a total of $475.0 million. The ASR agreement reached final settlement in February 2019 and resulted in the delivery of an additional 1.9 million shares to Evergy based on the average daily volume weighted-average price of Evergy common stock during the term of the ASR agreement, less a negotiated discount. In March 2019, Evergy entered into an ASR agreement with a financial institution to purchase $450.0 million of Evergy common stock. In March 2019, the financial institution delivered to Evergy 6.3 million shares of common stock, representing a partial settlement of the contract, based on then-current market prices and Evergy paid a total of $450.0 million. The ASR agreement reached final settlement in June 2019 and resulted in the delivery of an additional 1.5 million shares to Evergy based on the average daily volume weighted-average price of Evergy common stock during the term of the ASR agreement, less a negotiated discount. In June 2019, Evergy entered into an ASR agreement with a financial institution to purchase $500.0 million of Evergy common stock. In June 2019, the financial institution delivered to Evergy 7.1 million shares of common stock, representing a partial settlement of the contract, based on then-current market prices and Evergy paid a total of $500.0 million. The final number of shares of Evergy common stock that Evergy may receive or be required to remit upon settlement of the ASR agreement will be based on the average daily volume weighted-average price of Evergy common stock during the term of the ASR agreement, less a negotiated discount. Final settlement of the ASR agreement will occur by September 2019, but may occur earlier at the option of the financial institution. Evergy expects that the final settlement of the ASR agreement will result in the delivery of additional shares of common stock to Evergy at no additional cost. Evergy reflects ASRs as a repurchase of common stock in the period the shares are delivered for purposes of calculating earnings per share and as forward contracts indexed to its own common stock. Evergy's ASRs have met all of the applicable criteria for equity classification and therefore are not accounted for as derivative instruments. Dividend Restrictions Evergy depends on its subsidiaries to pay dividends on its common stock. The Evergy Companies have certain restrictions stemming from statutory requirements, corporate organizational documents, covenants and other conditions that could affect dividend levels or the ability to pay dividends. The KCC order authorizing the merger transaction requires Evergy to maintain consolidated common equity of at least 35% of total consolidated capitalization. Under the Federal Power Act, Westar Energy, KCP&L and GMO generally can pay dividends only out of retained earnings. Certain conditions in the MPSC and KCC orders authorizing the merger transaction also require Westar Energy and KCP&L to maintain consolidated common equity of at least 40% of total capitalization. Other conditions in the MPSC and KCC merger orders require Westar Energy, KCP&L and GMO to maintain credit ratings of at least investment grade. If Westar Energy's, KCP&L's or GMO's credit ratings are downgraded below the investment grade level as a result of their affiliation with Evergy or any of Evergy's affiliates, the impacted utility shall not pay a dividend to Evergy without KCC or MPSC approval or until the impacted utility's investment grade credit rating has been restored. The master credit facility of Evergy, Westar Energy, KCP&L and GMO, the term loan agreement of Evergy and the note purchase agreements for certain GMO senior notes contain covenants requiring the respective company to maintain a consolidated indebtedness to consolidated total capitalization ratio of not more than 0.65 to 1.00 at all times. As of June 30, 2019, all of Evergy's and Westar Energy's retained earnings and net income were free of restrictions and KCP&L had a retained earnings restriction of $207.0 million. Evergy's subsidiaries had restricted net assets of approximately $5.2 billion as of June 30, 2019. These restrictions are not expected to affect the Evergy Companies' ability to pay dividends at the current level for the foreseeable future.

TAXES

6 Months Ended

Jun. 30, 2019

Income Tax Disclosure [Abstract]

TAXES

Components of income tax expense are detailed in the following tables.



Evergy
	Three Months Ended June 30						Year to Date June 30
	2019			2018			2019			2018
Current income taxes	(millions)
Federal	$	8.7		$	8.6		$	20.6		$	8.8
State	(0.2		)	0.4			(0.8		)	0.4
Total	8.5			9.0			19.8			9.2
Deferred income taxes
Federal	9.8			9.5			2.5			15.4
State	7.2			(62.7		)	13.5			(59.0		)
Total	17.0			(53.2		)	16.0			(43.6		)
Investment tax credit amortization	(1.1		)	(0.8		)	(2.1		)	(1.4		)
Income tax expense (benefit)	$	24.4		$	(45.0	)	$	33.7		$	(35.8	)



Westar Energy
	Three Months Ended June 30						Year to Date June 30
	2019			2018			2019			2018
Current income taxes	(millions)
Federal	$	17.5		$	10.7		$	27.9		$	10.9
State	(1.6		)	2.5			(1.2		)	2.5
Total	15.9			13.2			26.7			13.4
Deferred income taxes
Federal	(10.7		)	(2.8		)	(13.9		)	3.1
State	5.5			(63.3		)	9.1			(59.6		)
Total	(5.2		)	(66.1		)	(4.8		)	(56.5		)
Investment tax credit amortization	(0.8		)	(0.7		)	(1.5		)	(1.3		)
Income tax expense (benefit)	$	9.9		$	(53.6	)	$	20.4		$	(44.4	)



KCP&L^(a)
	Three Months Ended June 30						Year to Date June 30
	2019			2018			2019			2018
Current income taxes	(millions)
Federal	$	26.4		$	24.1		$	34.3		$	22.8
State	4.6			5.3			5.4			4.8
Total	31.0			29.4			39.7			27.6
Deferred income taxes
Federal	(19.7		)	(25.1		)	(24.9		)	(21.5		)
State	(3.0		)	44.7			(2.6		)	46.7
Total	(22.7		)	19.6			(27.5		)	25.2
Investment tax credit amortization	(0.3		)	(0.2		)	(0.5		)	(0.5		)
Income tax expense	$	8.0		$	48.8		$	11.7		$	52.3

^(a)KCP&L amounts are included in consolidated Evergy from June 4, 2018, the date of the closing of the merger, and thereafter.

Effective Income Tax Rates

Effective income tax rates reflected in the financial statements and the reasons for their differences from the statutory federal rates are detailed in the following tables.



Evergy
	Three Months Ended June 30				Year to Date June 30
	2019		2018		2019		2018
Federal statutory income tax rate	21.0	%	21.0	%	21.0	%	21.0	%
Effect of:
COLI policies	(1.8	)	(1.9	)	(1.8	)	(2.5	)
State income taxes	2.9		6.2		3.6		5.1
Flow through depreciation for plant-related differences	(2.7	)	(5.5	)	(3.4	)	(2.0	)
Federal tax credits	(4.0	)	(5.5	)	(3.9	)	(7.7	)
Non-controlling interest	(0.5	)	(0.3	)	(0.4	)	(0.4	)
AFUDC equity	(0.1	)	0.1		—		(0.1	)
Amortization of federal investment tax credits	(0.5	)	(0.6	)	(0.5	)	(0.6	)
State tax rate change	—		(89.1	)	—		(40.3	)
Valuation allowance	—		1.1		(2.8	)	1.6
Stock compensation	(0.3	)	(2.9	)	(0.1	)	(1.9	)
Officer compensation limitation	0.1		—		0.1		—
Other	0.4		1.8		0.2		0.6
Effective income tax rate	14.5	%	(75.6	)%	12.0	%	(27.2	)%

Evergy's state tax rate change for the three months ended and year to date, June 30, 2018, is due to the revaluation of Westar Energy's state deferred income tax assets and liabilities based on the Evergy composite tax rate as a result of the merger.



Westar Energy
	Three Months Ended June 30				Year to Date June 30
	2019		2018		2019		2018
Federal statutory income tax rate	21.0	%	21.0	%	21.0	%	21.0	%
Effect of:
COLI policies	(3.3	)	(6.9	)	(3.3	)	(4.0	)
State income taxes	3.0		18.8		4.0		7.8
Flow through depreciation for plant-related differences	0.3		(11.2	)	0.1		(2.1	)
Federal tax credits	(6.1	)	(18.1	)	(6.1	)	(11.6	)
Non-controlling interest	(1.0	)	(1.1	)	(0.8	)	(0.7	)
AFUDC equity	(0.1	)	—		(0.1	)	(0.1	)
Amortization of federal investment tax credits	(0.7	)	(1.3	)	(0.7	)	(0.8	)
State tax rate change	—		(219.6	)	—		(54.8	)
Valuation allowance	—		0.6		(1.0	)	1.7
Stock compensation	(0.5	)	(7.2	)	(0.3	)	(2.6	)
Other	0.3		1.2		0.3		(0.1	)
Effective income tax rate	12.9	%	(223.8	)%	13.1	%	(46.3	)%

Westar Energy's state tax rate change for the three months ended and year to date, June 30, 2018, is due to the revaluation of Westar Energy's state deferred income tax assets and liabilities based on the Evergy composite tax rate as a result of the merger.



KCP&L
	Three Months Ended June 30				Year to Date June 30
	2019		2018		2019		2018
Federal statutory income tax rate	21.0	%	21.0	%	21.0	%	21.0	%
Effect of:
COLI policies	(0.1	)	(0.2	)	(0.1	)	(0.2	)
State income taxes	1.8		5.4		2.5		5.3
Flow through depreciation for plant-related differences	(5.7	)	(4.2	)	(6.0	)	(4.9	)
Federal tax credits	(1.5	)	(1.8	)	(1.5	)	(1.8	)
AFUDC equity	—		(0.1	)	—		(0.2	)
Amortization of federal investment tax credits	(0.3	)	(0.4	)	(0.3	)	(0.4	)
State tax rate change	—		48.5		—		36.6
Stock compensation	(0.2	)	—		0.1		—
Officer compensation limitation	0.3		—		0.3		—
Other	(3.3	)	(1.8	)	(2.5	)	(1.6	)
Effective income tax rate	12.0	%	66.4	%	13.5	%	53.8	%

KCP&L's state tax rate change for the three months ended and year to date, June 30, 2018, is due to the revaluation of KCP&L's state deferred income tax assets and liabilities based on the Evergy composite tax rate as a result of the merger, partially offset by a revaluation of KCP&L's state deferred income tax assets and liabilities as a result of the enactment of Missouri state income tax reform in June 2018.

LEASES

6 Months Ended

Jun. 30, 2019

Leases [Abstract]

LEASES

The Evergy Companies lease office buildings, computer equipment, vehicles, rail cars, generating plant and other property and equipment, including rail cars to serve jointly-owned generating units where Westar Energy or KCP&L is the managing partner and is reimbursed by other joint-owners for its proportionate share of the costs.

Under GAAP, a contract is or contains a lease if the contract conveys the right to control the use of identified property, plant or equipment for a period of time in exchange for consideration. The Evergy Companies assess a contract as being or containing a lease if the contract identifies property, plant and equipment, provides the lessee the right to obtain substantially all of the economic benefits from use of the property, plant and equipment and provides the lessee the right to direct the use of the property, plant and equipment.

The Evergy Companies have entered several agreements to purchase energy through renewable purchase power agreements accounted for as leases that commenced prior to the application of Topic 842. Due to the intermittent nature of renewable generation, these leases have significant variable lease payments not included in the initial and subsequent measurement of the lease liability. Variable lease payments are expensed as incurred. In addition, certain other contracts contain payment for activity that transfers a separate good or service such as utilities or common area maintenance. The Evergy Companies have elected a practical expedient permitted by GAAP to not separate such components of the lease from other lease components for all leases.

The Evergy, Westar Energy and KCP&L leases have remaining terms ranging from 1 to 20 years, 1 to 20 years and 2 to 27 years, respectively. Leases that have original lease terms of twelve months or less are not recognized on the Evergy Companies’ balance sheets. Some leases have options to renew the lease or terminate early at the election of the Evergy Companies. Judgment is applied at lease commencement to determine the reasonably certain lease term based on then-current assumptions about use of the leased asset, market conditions and terms in the contract. The judgment applied to determine the lease term can significantly impact the measurement of the lease liability and right-of-use asset and lease classification.

The Evergy Companies typically discount lease payments over the term of the lease using their incremental borrowing rates at lease commencement to measure its initial and subsequent lease liability. For leases that existed at the initial application of Topic 842, the Evergy Companies used the incremental borrowing rates that corresponded to the remaining lease term as of January 1, 2019.

Leases may be classified as either operating leases or finance leases. The lease classification is based on assumptions of the lease term and discount rate, as discussed above, and the fair market value and economic life of the leased asset. Operating leases recognize a consistent expense each period over the lease term, while finance leases will result in the separate presentation of interest expense on the lease liability and amortization of the right-of-use asset. Finance leases are treated as operating leases for rate-making purposes and as such, the Evergy Companies defer to a regulatory asset or liability any material differences between expense recognition and the timing of payments in order to match what is being recovered in customer rates.

The Evergy Companies’ lease expense is detailed in the following table.



Three Months Ended June 30, 2019	Evergy		Westar Energy		KCP&L
Finance lease costs	(millions)
Amortization of right-of-use assets	$	0.6	$	0.5	$	0.1
Interest on lease liabilities	0.6		0.6		0.1
Operating lease costs	6.7		4.1		2.2
Short-term lease costs	0.7		0.2		0.4
Variable lease costs for renewable purchase power agreements	76.9		31.8		32.9
Total lease costs	$	85.5	$	37.2	$	35.7

Year to Date June 30, 2019	Evergy		Westar Energy		KCP&L
Finance lease costs	(millions)
Amortization of right-of-use assets	$	1.7	$	1.5	$	0.1
Interest on lease liabilities	1.3		1.2		0.1
Operating lease costs	13.1		7.9		4.5
Short-term lease costs	1.5		0.3		1.1
Variable lease costs for renewable purchase power agreements	150.8		64.0		62.0
Total lease costs	$	168.4	$	74.9	$	67.8

Supplemental cash flow information related to the Evergy Companies' leases is detailed in the following table.



Year to Date June 30, 2019	Evergy		Westar Energy		KCP&L
Cash paid for amounts included in the measurement of lease liabilities:	(millions)
Operating cash flows from operating leases	$	12.9	$	8.1	$	4.8
Operating cash flows from finance leases	1.4		1.3		0.1
Financing cash flows from finance leases	2.2		2.1		0.1
Right-of-use assets obtained in exchange for new operating lease liabilities	2.2		—		2.2
Right-of-use assets obtained in exchange for new finance lease liabilities	2.3		2.3		—

Finance Leases

Right-of-use assets for finance leases are included in property, plant and equipment on the Evergy Companies’ balance sheets. Lease liabilities for finance leases are included in other current and other long-term liabilities. Payments for finance leases as of June 30, 2019, are detailed in the following table.



	Evergy			Westar Energy			KCP&L
	(millions)
July 2019 through December 2019	$	3.5		$	3.3		$	0.1
2020	7.0			6.6			0.2
2021	6.5			6.0			0.2
2022	5.7			5.2			0.2
2023	4.8			4.4			0.2
After 2023	48.4			46.4			1.0
Total finance lease payments	75.9			71.9			1.9
Amounts representing imputed interest	(26.5		)	(25.4		)	(0.5		)
Present value of lease payments	49.4			46.5			1.4
Less: current portion	(4.8		)	(4.5		)	(0.1		)
Total long-term obligations under finance leases	$	44.6		$	42.0		$	1.3

Weighted-average remaining lease term (years)	15.3			15.6			9.2
Weighted-average discount rate	5.8		%	5.7		%	7.6		%

Estimated future commitments under finance leases as of December 31, 2018, are detailed in the following table.



	Evergy			Westar Energy			KCP&L
	(millions)
2019	$	6.4		$	6.0		$	0.2
2020	5.8			5.4			0.2
2021	5.3			4.9			0.2
2022	4.7			4.3			0.2
2023	4.0			3.6			0.2
After 2023	48.6			46.4			1.1
Total finance lease payments	74.8			70.6			2.1
Amounts representing imputed interest	(25.8		)	(24.6		)	(0.6		)
Present value of net minimum lease payments under finance leases	49.0			46.0			1.5
Less: current portion	(3.9		)	(3.7		)	(0.1		)
Total long-term obligations under finance leases	$	45.1		$	42.3		$	1.4

Operating Leases

Right-of-use assets for operating leases are included in other long-term assets on the Evergy Companies’ balance sheets. Lease liabilities for operating leases are included in other current and other long-term liabilities. Lease payments for operating leases as of June 30, 2019, are detailed in the following table.



	Evergy			Westar Energy			KCP&L
	(millions)
July 2019 through December 2019	$	8.9		$	4.8		$	5.1
2020	18.7			10.2			10.6
2021	15.3			7.3			10.1
2022	12.4			5.1			9.3
2023	9.4			2.6			8.8
After 2023	52.4			2.8			91.3
Total operating lease payments	117.1			32.8			135.2
Amounts representing imputed interest	(20.4		)	(2.8		)	(37.4		)
Present value of lease payments	96.7			30.0			97.8
Less: current portion	(14.4		)	(8.7		)	(6.5		)
Total long-term obligations under operating leases	$	82.3		$	21.3		$	91.3

Weighted-average remaining lease term (years)	9.3			3.9			16.1
Weighted-average discount rate	3.9		%	3.4		%	4.1		%

Estimated future commitments under operating leases as of December 31, 2018, are detailed in the following table.



	Evergy		Westar Energy		KCP&L
	(millions)
2019	$	24.2	$	14.0	$	10.2
2020	20.7		10.1		10.6
2021	18.4		8.1		10.3
2022	15.2		5.2		10.0
2023	12.4		2.8		9.6
After 2023	95.0		3.1		91.8
Total operating lease payments	$	185.9	$	43.3	$	142.5

LEASES

The Evergy Companies’ lease expense is detailed in the following table.



Three Months Ended June 30, 2019	Evergy		Westar Energy		KCP&L
Finance lease costs	(millions)
Amortization of right-of-use assets	$	0.6	$	0.5	$	0.1
Interest on lease liabilities	0.6		0.6		0.1
Operating lease costs	6.7		4.1		2.2
Short-term lease costs	0.7		0.2		0.4
Variable lease costs for renewable purchase power agreements	76.9		31.8		32.9
Total lease costs	$	85.5	$	37.2	$	35.7

Year to Date June 30, 2019	Evergy		Westar Energy		KCP&L
Finance lease costs	(millions)
Amortization of right-of-use assets	$	1.7	$	1.5	$	0.1
Interest on lease liabilities	1.3		1.2		0.1
Operating lease costs	13.1		7.9		4.5
Short-term lease costs	1.5		0.3		1.1
Variable lease costs for renewable purchase power agreements	150.8		64.0		62.0
Total lease costs	$	168.4	$	74.9	$	67.8

Supplemental cash flow information related to the Evergy Companies' leases is detailed in the following table.



Year to Date June 30, 2019	Evergy		Westar Energy		KCP&L
Cash paid for amounts included in the measurement of lease liabilities:	(millions)
Operating cash flows from operating leases	$	12.9	$	8.1	$	4.8
Operating cash flows from finance leases	1.4		1.3		0.1
Financing cash flows from finance leases	2.2		2.1		0.1
Right-of-use assets obtained in exchange for new operating lease liabilities	2.2		—		2.2
Right-of-use assets obtained in exchange for new finance lease liabilities	2.3		2.3		—

Finance Leases



	Evergy			Westar Energy			KCP&L
	(millions)
July 2019 through December 2019	$	3.5		$	3.3		$	0.1
2020	7.0			6.6			0.2
2021	6.5			6.0			0.2
2022	5.7			5.2			0.2
2023	4.8			4.4			0.2
After 2023	48.4			46.4			1.0
Total finance lease payments	75.9			71.9			1.9
Amounts representing imputed interest	(26.5		)	(25.4		)	(0.5		)
Present value of lease payments	49.4			46.5			1.4
Less: current portion	(4.8		)	(4.5		)	(0.1		)
Total long-term obligations under finance leases	$	44.6		$	42.0		$	1.3

Weighted-average remaining lease term (years)	15.3			15.6			9.2
Weighted-average discount rate	5.8		%	5.7		%	7.6		%

Estimated future commitments under finance leases as of December 31, 2018, are detailed in the following table.



	Evergy			Westar Energy			KCP&L
	(millions)
2019	$	6.4		$	6.0		$	0.2
2020	5.8			5.4			0.2
2021	5.3			4.9			0.2
2022	4.7			4.3			0.2
2023	4.0			3.6			0.2
After 2023	48.6			46.4			1.1
Total finance lease payments	74.8			70.6			2.1
Amounts representing imputed interest	(25.8		)	(24.6		)	(0.6		)
Present value of net minimum lease payments under finance leases	49.0			46.0			1.5
Less: current portion	(3.9		)	(3.7		)	(0.1		)
Total long-term obligations under finance leases	$	45.1		$	42.3		$	1.4

Operating Leases



	Evergy			Westar Energy			KCP&L
	(millions)
July 2019 through December 2019	$	8.9		$	4.8		$	5.1
2020	18.7			10.2			10.6
2021	15.3			7.3			10.1
2022	12.4			5.1			9.3
2023	9.4			2.6			8.8
After 2023	52.4			2.8			91.3
Total operating lease payments	117.1			32.8			135.2
Amounts representing imputed interest	(20.4		)	(2.8		)	(37.4		)
Present value of lease payments	96.7			30.0			97.8
Less: current portion	(14.4		)	(8.7		)	(6.5		)
Total long-term obligations under operating leases	$	82.3		$	21.3		$	91.3

Weighted-average remaining lease term (years)	9.3			3.9			16.1
Weighted-average discount rate	3.9		%	3.4		%	4.1		%

Estimated future commitments under operating leases as of December 31, 2018, are detailed in the following table.



	Evergy		Westar Energy		KCP&L
	(millions)
2019	$	24.2	$	14.0	$	10.2
2020	20.7		10.1		10.6
2021	18.4		8.1		10.3
2022	15.2		5.2		10.0
2023	12.4		2.8		9.6
After 2023	95.0		3.1		91.8
Total operating lease payments	$	185.9	$	43.3	$	142.5

ORGANIZATION AND BASIS OF PRESENTATION (Policies)	6 Months Ended
ORGANIZATION AND BASIS OF PRESENTATION (Policies)	Jun. 30, 2019
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation These unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles (GAAP) for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, these unaudited consolidated financial statements do not include all of the information and notes required by GAAP for annual financial statements and should be read in conjunction with the consolidated financial statements in the Evergy Companies' combined 2018 Form 10-K. These unaudited consolidated financial statements, in the opinion of management, reflect all normal recurring adjustments necessary to fairly present the unaudited consolidated financial statements for each of the Evergy Companies for these interim periods. In preparing financial statements that conform to GAAP, management must make estimates and assumptions that affect the reported amounts of assets and liabilities, the reported amounts of revenues and expenses, and the disclosure of contingent assets and liabilities at the date of the financial statements. Actual results could differ from those estimates.
Principles of Consolidation	Principles of Consolidation Westar Energy was determined to be the accounting acquirer in the merger and thus, the predecessor of Evergy. Evergy had separate operations for the period beginning with the quarter ended June 30, 2018, and references to amounts for periods after the closing of the merger relate to Evergy. The results of Great Plains Energy's direct subsidiaries have been included in Evergy's results of operations from June 4, 2018, the date of the closing of the merger, and thereafter. Each of Evergy's, Westar Energy's and KCP&L's unaudited consolidated financial statements includes the accounts of their subsidiaries and variable interest entities (VIEs) of which they are the primary beneficiary. Undivided interests in jointly-owned generation facilities are included on a proportionate basis. Intercompany transactions have been eliminated. The Evergy Companies assess financial performance and allocate resources on a consolidated basis (i.e., operate in one segment).
Fuel Inventory and Supplies	The Evergy Companies record fuel inventory and supplies at average cost.
Earnings Per Share	Earnings Per Share To compute basic earnings per share (EPS), Evergy divides net income attributable to Evergy, Inc. by the weighted average number of common shares outstanding. Diluted EPS includes the effect of issuable common shares resulting from restricted share units (RSUs), performance shares and restricted stock. Evergy computes the dilutive effects of potential issuances of common shares using the treasury stock method.
New Accounting Standards	New Accounting Standards Intangibles - Internal-Use Software In August 2018, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2018-15, Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract, which aligns the requirements for recording implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. An entity in a hosting arrangement that is a service contract will need to determine to which project stage (that is, preliminary project stage, application development stage or post-implementation stage) an implementation activity relates. Costs for implementation activities in the application development stage are recorded as a prepaid asset depending on the nature of the costs, while costs incurred during the preliminary project and post-implementation stages are expensed as the activities occur. Costs that are recorded to a prepaid asset are to be expensed over the term of the hosting arrangement. The new guidance is effective for annual periods beginning after December 15, 2019, and interim periods within those fiscal years. The new guidance can be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. Early adoption is permitted. The Evergy Companies early adopted ASU No. 2018-15 prospectively as of January 1, 2019. The adoption of ASU No. 2018-15 did not have a material impact on the Evergy Companies. Leases In February 2016, the FASB issued ASU No. 2016-02, Leases, which requires an entity that is a lessee to record a right-of-use asset and a lease liability for lease payments on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. Lessor accounting remains largely unchanged. In January 2018, the FASB issued ASU No. 2018-01, Leases: Land Easement Practical Expedient for Transition to Topic 842, which permits entities to elect an optional transition practical expedient to not evaluate, under Topic 842, land easements that exist or expired before the entity's adoption of Topic 842 and that were not previously accounted for as leases under Topic 840. In July 2018, the FASB issued ASU No. 2018-10, Codification Improvements to Topic 842, Leases, which updates narrow aspects of the guidance issued in ASU No. 2016-02. Also in July 2018, the FASB issued ASU No. 2018-11, Leases: Targeted Improvements, which provides an optional transition method that allows entities to initially apply Topic 842 at the adoption date and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption without restating prior periods. In December 2018, the FASB issued ASU No. 2018-20, Leases: Narrow-Scope Improvements for Lessors, which is expected to reduce a lessor's implementation and ongoing costs associated with applying ASU No. 2016-02. In March 2019, the FASB issued ASU No. 2019-01, Leases: Codification Improvements, which clarifies certain lessor accounting and interim reporting requirements. ASU No. 2016-02 and the subsequent amendments are effective for interim and annual periods beginning after December 15, 2018, with early adoption permitted, and requires a modified retrospective transition approach with an option to either adjust or not adjust comparative periods. The Evergy Companies adopted the new guidance on January 1, 2019, without adjusting comparative periods for all leases existing as of January 1, 2019, by electing the optional transition method permitted by ASU No. 2018-11. As a result, Evergy, Westar Energy and KCP&L recorded an increase to assets and liabilities of approximately $110 million, $40 million and $80 million, respectively, as of January 1, 2019. Westar Energy and KCP&L have certain lease transactions between them for which the related assets and liabilities are eliminated at consolidated Evergy. The adoption of Topic 842 did not have a material impact on the Evergy Companies' consolidated statements of income and comprehensive income and there was no cumulative-effect adjustment recorded to the opening balance of retained earnings. The Evergy Companies also elected a practical expedient to forgo reassessing existing or expired contracts as leases to determine whether each is in scope of Topic 842 and to forgo reassessing lease classification for existing and expired leases.

ORGANIZATION AND BASIS OF PRESENTATION (Tables)

6 Months Ended

Jun. 30, 2019

Accounting Policies [Abstract]

Schedule of Fuel Inventory and Supplies

The following table separately states the balances for fuel inventory and supplies.



	June 30			December 31
		2019			2018
Evergy		(millions)
Fuel inventory		$	150.9		$	168.9
Supplies		337.8			342.1
Fuel inventory and supplies		$	488.7		$	511.0
Westar Energy
Fuel inventory		$	85.4		$	87.8
Supplies		182.9			189.0
Fuel inventory and supplies		$	268.3		$	276.8
KCP&L
Fuel inventory		$	45.6		$	57.8
Supplies		121.9			119.8
Fuel inventory and supplies		$	167.5		$	177.6

Summary of Property, Plant and Equipment

The following tables summarize the property, plant and equipment of Evergy, Westar Energy and KCP&L.



June 30, 2019	Evergy			Westar Energy			KCP&L
	(millions)
Electric plant in service	$	27,357.0		$	13,349.9		$	10,634.9
Electric plant acquisition adjustment	740.6			740.6			—
Accumulated depreciation	(9,984.6		)	(4,792.3		)	(4,149.3		)
Plant in service, net	18,113.0			9,298.2			6,485.6
Construction work in progress	665.0			361.3			205.8
Nuclear fuel, net	144.3			71.7			72.6
Plant to be retired, net^(a)	1.0			1.0			—
Property, plant and equipment, net	$	18,923.3		$	9,732.2		$	6,764.0

December 31, 2018	Evergy			Westar Energy			KCP&L
	(millions)
Electric plant in service	$	26,916.7		$	13,176.7		$	10,439.1
Electric plant acquisition adjustment	740.6			740.6			—
Accumulated depreciation	(9,694.1		)	(4,642.8		)	(4,022.4		)
Plant in service, net	17,963.2			9,274.5			6,416.7
Construction work in progress	685.2			376.7			204.4
Nuclear fuel, net	133.1			66.1			67.0
Plant to be retired, net^(a)	1.0			1.0			—
Property, plant and equipment, net	$	18,782.5		$	9,718.3		$	6,688.1

^(a) As of June 30, 2019, and December 31, 2018, represents the planned retirement of Westar Energy analog meters prior to the end of their remaining useful lives.

Schedule of Other Nonoperating Income (Expense)

The table below shows the detail of other expense for each of the Evergy Companies.



	Three Months Ended June 30						Year to Date June 30
	2019			2018			2019			2018
Evergy	(millions)
Non-service cost component of net benefit cost	$	(14.1	)	$	(9.5	)	$	(27.2	)	$	(15.2	)
Other	(4.0		)	(4.3		)	(10.3		)	(9.2		)
Other expense	$	(18.1	)	$	(13.8	)	$	(37.5	)	$	(24.4	)
Westar Energy
Non-service cost component of net benefit cost	$	(5.2	)	$	(6.1	)	$	(9.6	)	$	(11.8	)
Other	(3.3		)	(4.3		)	(9.5		)	(9.1		)
Other expense	$	(8.5	)	$	(10.4	)	$	(19.1	)	$	(20.9	)
KCP&L^(a)
Non-service cost component of net benefit cost	$	(5.2	)	$	(6.3	)	$	(10.3	)	$	(13.0	)
Other	(0.6		)	0.3			(0.5		)	(0.9		)
Other expense	$	(5.8	)	$	(6.0	)	$	(10.8	)	$	(13.9	)

^(a)KCP&L amounts are included in consolidated Evergy from June 4, 2018, the date of the closing of the merger, and thereafter.

Schedule of Earnings Per Share, Basic and Diluted

The following table reconciles Evergy's basic and diluted EPS.



	Three Months Ended June 30				Year to Date June 30
	2019		2018		2019		2018
Income	(millions, except per share amounts)
Net income	$	144.6	$	104.4	$	248.0	$	167.3
Less: net income attributable to noncontrolling interests	4.9		2.6		8.8		5.0
Net income attributable to Evergy, Inc.	$	139.7	$	101.8	$	239.2	$	162.3
Common Shares Outstanding
Weighted average number of common shares outstanding - basic	243.2		180.9		248.0		161.9
Add: effect of dilutive securities	0.2		0.1		0.2		0.1
Weighted average number of common shares outstanding - dilutive	243.4		181.0		248.2		162.0
Basic and Diluted EPS	$	0.57	$	0.56	$	0.96	$	1.00

Supplemental Cash Flow Information



Year to Date June 30	2019			2018
Evergy	(millions)
Cash paid for (received from):
Interest, net of amounts capitalized	$	173.9		$	93.8
Interest of VIEs	1.0			1.3
Income taxes, net of refunds	(17.7		)	—
Non-cash investing transactions:
Property, plant and equipment additions (reductions)	93.1			(37.1		)
Non-cash financing transactions:
Issuance of stock for compensation and reinvested dividends	(0.3		)	0.2
Westar Energy
Cash paid for (received from):
Interest, net of amounts capitalized	$	76.9		$	77.5
Interest of VIEs	1.0			1.3
Income taxes, net of refunds	(10.4		)	—
Non-cash investing transactions:
Property, plant and equipment additions (reductions)	24.2			(37.2		)
KCP&L^(a)
Cash paid for (received from):
Interest, net of amounts capitalized	$	64.6		$	68.3
Income taxes, net of refunds	17.5			(7.4		)
Non-cash investing transactions:
Property, plant and equipment additions	64.5			22.2

^(a)KCP&L amounts are included in consolidated Evergy from June 4, 2018, the date of the closing of the merger, and thereafter.

PENSION PLANS AND POST-RETIREMENT BENEFITS (Tables)

6 Months Ended

Jun. 30, 2019

Retirement Benefits [Abstract]

Schedule of Net Benefit Costs

The following tables provide the components of net periodic benefit costs prior to the effects of capitalization and sharing with joint owners of power plants.



	Pension Benefits									Post-Retirement Benefits
Three Months Ended June 30, 2019	Evergy			Westar Energy			KCP&L			Evergy			Westar Energy			KCP&L
Components of net periodic benefit costs	(millions)
Service cost	$	19.1		$	7.2		$	11.9		$	0.7		$	0.3		$	0.4
Interest cost	27.4			13.5			13.9			2.7			1.4			1.3
Expected return on plan assets	(26.8		)	(13.7		)	(12.3		)	(2.6		)	(1.6		)	(1.0		)
Prior service cost	0.5			0.4			0.3			0.1			0.1			—
Recognized net actuarial (gain)/loss	6.8			6.4			12.3			(0.3		)	(0.2		)	(0.4		)
Net periodic benefit costs before regulatory adjustment and intercompany allocations	27.0			13.8			26.1			0.6			—			0.3
Regulatory adjustment	12.7			0.5			(0.6		)	(0.9		)	(0.7		)	0.1
Intercompany allocations	—			—			(7.1		)	—			—			—
Net periodic benefit costs (income)	$	39.7		$	14.3		$	18.4		$	(0.3	)	$	(0.7	)	$	0.4

	Pension Benefits									Post-Retirement Benefits
Year to Date June 30, 2019	Evergy			Westar Energy			KCP&L			Evergy			Westar Energy			KCP&L
Components of net periodic benefit costs	(millions)
Service cost	$	38.2		$	14.5		$	23.7		$	1.3		$	0.6		$	0.7
Interest cost	54.9			26.9			28.0			5.3			2.8			2.5
Expected return on plan assets	(53.9		)	(27.4		)	(24.6		)	(5.0		)	(3.3		)	(1.7		)
Prior service cost	1.0			0.8			0.5			0.2			0.2			—
Recognized net actuarial (gain)/loss	13.7			12.8			24.5			(0.6		)	(0.3		)	(0.8		)
Net periodic benefit costs before regulatory adjustment and intercompany allocations	53.9			27.6			52.1			1.2			—			0.7
Regulatory adjustment	25.5			1.0			(1.2		)	(1.7		)	(1.5		)	0.2
Intercompany allocations	—			—			(14.0		)	—			—			(0.1		)
Net periodic benefit costs (income)	$	79.4		$	28.6		$	36.9		$	(0.5	)	$	(1.5	)	$	0.8



	Pension Benefits									Post-Retirement Benefits
Three Months Ended June 30, 2018	Evergy			Westar Energy			KCP&L^(a)			Evergy			Westar Energy			KCP&L^(a)
Components of net periodic benefit costs	(millions)
Service cost	$	12.2		$	8.1		$	12.1		$	0.5		$	0.3		$	0.5
Interest cost	17.2			12.7			12.7			1.7			1.3			1.2
Expected return on plan assets	(18.3		)	(14.0		)	(13.8		)	(2.0		)	(1.7		)	(0.7		)
Prior service cost	0.1			0.1			0.1			0.1			0.1			—
Recognized net actuarial (gain)/loss	8.1			8.1			11.5			(0.2		)	(0.2		)	(0.1		)
Net periodic benefit costs before regulatory adjustment and intercompany allocations	19.3			15.0			22.6			0.1			(0.2		)	0.9
Regulatory adjustment	3.0			2.8			1.2			(0.5		)	(0.5		)	(0.1		)
Intercompany allocations	—			—			(6.7		)	—			—			(0.3		)
Net periodic benefit costs (income)	$	22.3		$	17.8		$	17.1		$	(0.4	)	$	(0.7	)	$	0.5
^(a)KCP&L amounts are included in consolidated Evergy from June 4, 2018, the date of the closing of the merger, and thereafter.

	Pension Benefits									Post-Retirement Benefits
Year to Date June 30, 2018	Evergy			Westar Energy			KCP&L^(a)			Evergy			Westar Energy			KCP&L^(a)
Components of net periodic benefit costs	(millions)
Service cost	$	20.2		$	16.1		$	24.3		$	0.8		$	0.6		$	1.0
Interest cost	29.9			25.4			25.4			2.9			2.5			2.4
Expected return on plan assets	(32.3		)	(28.0		)	(27.7		)	(3.7		)	(3.4		)	(1.4		)
Prior service cost	0.3			0.3			0.3			0.2			0.2			—
Recognized net actuarial (gain)/loss	16.3			16.3			22.9			(0.3		)	(0.3		)	(0.1		)
Net periodic benefit costs before regulatory adjustment and intercompany allocations	34.4			30.1			45.2			(0.1		)	(0.4		)	1.9
Regulatory adjustment	5.8			5.6			1.4			(0.9		)	(0.9		)	(0.3		)
Intercompany allocations	—			—			(12.2		)	—			—			(0.6		)
Net periodic benefit costs (income)	$	40.2		$	35.7		$	34.4		$	(1.0	)	$	(1.3	)	$	1.0

^(a)KCP&L amounts are included in consolidated Evergy from June 4, 2018, the date of the closing of the merger, and thereafter.

FAIR VALUE MEASUREMENTS (Tables)

6 Months Ended

Jun. 30, 2019

Fair Value Disclosures [Abstract]

Carrying Value and Fair Value of Debt Instruments



	June 30, 2019				December 31, 2018
	Book Value		Fair Value		Book Value		Fair Value
Long-term debt^(a)	(millions)
Evergy^(b)	$	7,123.6	$	7,671.3	$	7,341.7	$	7,412.1
Westar Energy	3,390.6		3,701.0		3,689.8		3,771.3
KCP&L	2,524.3		2,836.6		2,530.1		2,637.5
Long-term debt of variable interest entities^(a)
Evergy	$	51.1	$	51.5	$	81.4	$	81.3
Westar Energy	51.1		51.5		81.4		81.3

^(a)Includes current maturities.

Fair Value of Assets and Liabilities

The following tables include the Evergy Companies' balances of financial assets and liabilities measured at fair value on a recurring basis.



Description	June 30, 2019				Level 1		Level 2				Level 3			NAV
Westar Energy		(millions)
Assets
Nuclear decommissioning trust^(a)
Domestic equity funds		$	83.5		$	76.2		$	—			$	—		$	7.3
International equity funds		47.5			47.5			—				—			—
Core bond fund		35.5			35.5			—				—			—
High-yield bond fund		21.0			21.0			—				—			—
Emerging markets bond fund		17.1			17.1			—				—			—
Combination debt/equity/other fund		15.2			15.2			—				—			—
Alternative investments fund		24.5			—			—				—			24.5
Real estate securities fund		12.2			—			—				—			12.2
Cash equivalents		0.2			0.2			—				—			—
Total nuclear decommissioning trust		256.7			212.7			—				—			44.0
Rabbi trust
Core bond fund		25.2			—			—				—			25.2
Combination debt/equity/other fund		6.2			—			—				—			6.2
Cash equivalents		0.2			0.2			—				—			—
Total rabbi trust		31.6			0.2			—				—			31.4
Total		$	288.3		$	212.9		$	—			$	—		$	75.4
KCP&L
Assets
Nuclear decommissioning trust^(a)
Equity securities		$	194.2		$	194.2		$	—			$	—		$	—
Debt securities
U.S. Treasury		45.7			45.7			—				—			—
U.S. Agency		0.4			—			0.4				—			—
State and local obligations		2.2			—			2.2				—			—
Corporate bonds		33.1			—			33.1				—			—
Foreign governments		0.1			—			0.1				—			—
Cash equivalents		3.7			3.7			—				—			—
Other		(0.4		)	—			(0.4		)		—			—
Total nuclear decommissioning trust		279.0			243.6			35.4				—			—
Self-insured health plan trust^(b)
Equity securities		0.5			0.5			—				—			—
Debt securities		5.3			0.7			4.6				—			—
Cash and cash equivalents		7.7			7.7			—				—			—
Total self-insured health plan trust		13.5			8.9			4.6				—			—
Total		$	292.5		$	252.5		$	40.0			$	—		$	—
Other Evergy
Assets
Rabbi trusts
Fixed income fund		$	13.1		$	—		$	—			$	—		$	13.1
Cash and cash equivalents		0.4			0.4			—				—			—
Total rabbi trusts		$	13.5		$	0.4		$	—			$	—		$	13.1
Liabilities
Interest rate swaps^(c)		$	40.4		$	—		$	40.4			$	—		$	—
Total		$	40.4		$	—		$	40.4			$	—		$	—
Evergy
Assets
Nuclear decommissioning trust^(a)		$	535.7		$	456.3		$	35.4			$	—		$	44.0
Rabbi trusts		45.1			0.6			—				—			44.5
Self-insured health plan trust^(b)		13.5			8.9			4.6				—			—
Total		$	594.3		$	465.8		$	40.0			$	—		$	88.5
Liabilities
Interest rate swaps^(c)		$	40.4		$	—		$	40.4			$	—		$	—
Total		$	40.4		$	—		$	40.4			$	—		$	—



Description	December 31, 2018			Level 1			Level 2			Level 3			NAV
Westar Energy		(millions)
Assets
Nuclear decommissioning trust^(a)
Domestic equity funds		$	70.6		$	63.9		$	—		$	—		$	6.7
International equity funds		36.2			36.2			—			—			—
Core bond fund		37.5			37.5			—			—			—
High-yield bond fund		18.9			18.9			—			—			—
Emerging markets bond fund		15.4			15.4			—			—			—
Combination debt/equity/other fund		12.9			12.9			—			—			—
Alternative investments fund		24.1			—			—			—			24.1
Real estate securities fund		11.8			—			—			—			11.8
Cash equivalents		0.1			0.1			—			—			—
Total nuclear decommissioning trust		227.5			184.9			—			—			42.6
Rabbi trust
Core bond fund		24.8			—			—			—			24.8
Combination debt/equity/other fund		5.6			—			—			—			5.6
Cash equivalents		0.2			0.2			—			—			—
Total rabbi trust		30.6			0.2			—			—			30.4
Total		$	258.1		$	185.1		$	—		$	—		$	73.0
KCP&L
Assets
Nuclear decommissioning trust^(a)
Equity securities		$	166.6		$	166.6		$	—		$	—		$	—
Debt securities
U.S. Treasury		42.1			42.1			—			—			—
U.S. Agency		0.4			—			0.4			—			—
State and local obligations		2.1			—			2.1			—			—
Corporate bonds		30.9			—			30.9			—			—
Foreign governments		0.1			—			0.1			—			—
Cash equivalents		1.7			1.7			—			—			—
Other		0.7			0.7			—			—			—
Total nuclear decommissioning trust		244.6			211.1			33.5			—			—
Self-insured health plan trust^(b)
Equity securities		0.5			0.5			—			—			—
Debt securities		3.9			0.3			3.6			—			—
Cash and cash equivalents		8.0			8.0			—			—			—
Total self-insured health plan trust		12.4			8.8			3.6			—			—
Total		$	257.0		$	219.9		$	37.1		$	—		$	—
Other Evergy
Assets
Rabbi trusts
Fixed income fund		$	13.2		$	—		$	—		$	—		$	13.2
Total rabbi trusts		$	13.2		$	—		$	—		$	—		$	13.2
Liabilities
Interest rate swaps^(c)		$	5.4		$	—		$	5.4		$	—		$	—
Total		$	5.4		$	—		$	5.4		$	—		$	—
Evergy
Assets
Nuclear decommissioning trust^(a)		$	472.1		$	396.0		$	33.5		$	—		$	42.6
Rabbi trust		43.8			0.2			—			—			43.6
Self-insured health plan trust^(b)		12.4			8.8			3.6			—			—
Total		$	528.3		$	405.0		$	37.1		$	—		$	86.2
Liabilities
Interest rate swaps^(c)		$	5.4		$	—		$	5.4		$	—		$	—
Total		$	5.4		$	—		$	5.4		$	—		$	—


^(a)	Fair value is based on quoted market prices of the investments held by the trust and/or valuation models.


^(b)	Fair value is based on quoted market prices of the investments held by the trust. Debt securities classified as Level 1 are comprised of U.S. Treasury securities. Debt securities classified as Level 2 are comprised of corporate bonds, U.S. Agency, state and local obligations, and other asset-backed securities.

^(c)

The fair value of interest rate swaps are determined by calculating the net present value of expected payments and receipts under the interest rate swaps using observable market inputs including interest rates and LIBOR swap rates.

Fair Value Investments, Entities that Calculate NAV

The following table provides additional information on these Evergy and Westar Energy investments.



	June 30, 2019				December 31, 2018				June 30, 2019
	Fair		Unfunded		Fair		Unfunded		Redemption	Length of
	Value		Commitments		Value		Commitments		Frequency	Settlement
Westar Energy	(millions)
Nuclear decommissioning trust:
Domestic equity funds	$	7.3	$	3.6	$	6.7	$	4.3	(a)	(a)
Alternative investments fund^(b)	24.5		—		24.1		—		Quarterly	65 days
Real estate securities fund^(b)	12.2		—		11.8		—		Quarterly	65 days
Total	$	44.0	$	3.6	$	42.6	$	4.3
Rabbi trust:
Core bond fund	$	25.2	$	—	$	24.8	$	—	(c)	(c)
Combination debt/equity/other fund	6.2		—		5.6		—		(c)	(c)
Total	$	31.4	$	—	$	30.4	$	—
Other Evergy
Rabbi trusts:
Fixed income fund	$	13.1	$	—	$	13.2	$	—	(c)	(c)
Total Evergy investments at NAV	$	88.5	$	3.6	$	86.2	$	4.3

^(a)


^(b)	There is a holdback on final redemptions.

^(c)

This investment can be redeemed immediately and is not subject to any restrictions on redemptions.

Fair Value Recurring Gain (Loss) Included in Earnings

The following table summarizes the net unrealized gains (losses) for the Evergy Companies' nuclear decommissioning trusts and rabbi trusts.



	Three Months Ended June 30					Year to Date June 30
	2019		2018			2019		2018
Westar Energy	(millions)
Nuclear decommissioning trust - equity securities	$	8.8	$	(12.8	)	$	26.0	$	(12.9	)
Rabbi trust - equity securities	0.9		(0.1		)	2.2		(0.5		)
Total	$	9.7	$	(12.9	)	$	28.2	$	(13.4	)
KCP&L^(a)
Nuclear decommissioning trust - equity securities	$	4.5	$	4.1		$	25.2	$	0.5
Nuclear decommissioning trust - debt securities	2.3		(0.7		)	4.4		(2.3		)
Total	$	6.8	$	3.4		$	29.6	$	(1.8	)
Evergy
Nuclear decommissioning trust - equity securities	$	13.3	$	(13.9	)	$	51.2	$	(14.0	)
Nuclear decommissioning trust - debt securities	2.3		(0.3		)	4.4		(0.3		)
Rabbi trusts - equity securities	1.0		(0.2		)	1.5		(0.6		)
Total	$	16.6	$	(14.4	)	$	57.1	$	(14.9	)

^(a)KCP&L amounts are included in consolidated Evergy from June 4, 2018, the date of the closing of the merger, and thereafter.

TAXES (Tables)

6 Months Ended

Jun. 30, 2019

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

Components of income tax expense are detailed in the following tables.



Evergy
	Three Months Ended June 30						Year to Date June 30
	2019			2018			2019			2018
Current income taxes	(millions)
Federal	$	8.7		$	8.6		$	20.6		$	8.8
State	(0.2		)	0.4			(0.8		)	0.4
Total	8.5			9.0			19.8			9.2
Deferred income taxes
Federal	9.8			9.5			2.5			15.4
State	7.2			(62.7		)	13.5			(59.0		)
Total	17.0			(53.2		)	16.0			(43.6		)
Investment tax credit amortization	(1.1		)	(0.8		)	(2.1		)	(1.4		)
Income tax expense (benefit)	$	24.4		$	(45.0	)	$	33.7		$	(35.8	)



Westar Energy
	Three Months Ended June 30						Year to Date June 30
	2019			2018			2019			2018
Current income taxes	(millions)
Federal	$	17.5		$	10.7		$	27.9		$	10.9
State	(1.6		)	2.5			(1.2		)	2.5
Total	15.9			13.2			26.7			13.4
Deferred income taxes
Federal	(10.7		)	(2.8		)	(13.9		)	3.1
State	5.5			(63.3		)	9.1			(59.6		)
Total	(5.2		)	(66.1		)	(4.8		)	(56.5		)
Investment tax credit amortization	(0.8		)	(0.7		)	(1.5		)	(1.3		)
Income tax expense (benefit)	$	9.9		$	(53.6	)	$	20.4		$	(44.4	)



KCP&L^(a)
	Three Months Ended June 30						Year to Date June 30
	2019			2018			2019			2018
Current income taxes	(millions)
Federal	$	26.4		$	24.1		$	34.3		$	22.8
State	4.6			5.3			5.4			4.8
Total	31.0			29.4			39.7			27.6
Deferred income taxes
Federal	(19.7		)	(25.1		)	(24.9		)	(21.5		)
State	(3.0		)	44.7			(2.6		)	46.7
Total	(22.7		)	19.6			(27.5		)	25.2
Investment tax credit amortization	(0.3		)	(0.2		)	(0.5		)	(0.5		)
Income tax expense	$	8.0		$	48.8		$	11.7		$	52.3

^(a)KCP&L amounts are included in consolidated Evergy from June 4, 2018, the date of the closing of the merger, and thereafter.

Schedule of Effective Income Tax Rate Reconciliation

Effective income tax rates reflected in the financial statements and the reasons for their differences from the statutory federal rates are detailed in the following tables.



Evergy
	Three Months Ended June 30				Year to Date June 30
	2019		2018		2019		2018
Federal statutory income tax rate	21.0	%	21.0	%	21.0	%	21.0	%
Effect of:
COLI policies	(1.8	)	(1.9	)	(1.8	)	(2.5	)
State income taxes	2.9		6.2		3.6		5.1
Flow through depreciation for plant-related differences	(2.7	)	(5.5	)	(3.4	)	(2.0	)
Federal tax credits	(4.0	)	(5.5	)	(3.9	)	(7.7	)
Non-controlling interest	(0.5	)	(0.3	)	(0.4	)	(0.4	)
AFUDC equity	(0.1	)	0.1		—		(0.1	)
Amortization of federal investment tax credits	(0.5	)	(0.6	)	(0.5	)	(0.6	)
State tax rate change	—		(89.1	)	—		(40.3	)
Valuation allowance	—		1.1		(2.8	)	1.6
Stock compensation	(0.3	)	(2.9	)	(0.1	)	(1.9	)
Officer compensation limitation	0.1		—		0.1		—
Other	0.4		1.8		0.2		0.6
Effective income tax rate	14.5	%	(75.6	)%	12.0	%	(27.2	)%



Westar Energy
	Three Months Ended June 30				Year to Date June 30
	2019		2018		2019		2018
Federal statutory income tax rate	21.0	%	21.0	%	21.0	%	21.0	%
Effect of:
COLI policies	(3.3	)	(6.9	)	(3.3	)	(4.0	)
State income taxes	3.0		18.8		4.0		7.8
Flow through depreciation for plant-related differences	0.3		(11.2	)	0.1		(2.1	)
Federal tax credits	(6.1	)	(18.1	)	(6.1	)	(11.6	)
Non-controlling interest	(1.0	)	(1.1	)	(0.8	)	(0.7	)
AFUDC equity	(0.1	)	—		(0.1	)	(0.1	)
Amortization of federal investment tax credits	(0.7	)	(1.3	)	(0.7	)	(0.8	)
State tax rate change	—		(219.6	)	—		(54.8	)
Valuation allowance	—		0.6		(1.0	)	1.7
Stock compensation	(0.5	)	(7.2	)	(0.3	)	(2.6	)
Other	0.3		1.2		0.3		(0.1	)
Effective income tax rate	12.9	%	(223.8	)%	13.1	%	(46.3	)%



KCP&L
	Three Months Ended June 30				Year to Date June 30
	2019		2018		2019		2018
Federal statutory income tax rate	21.0	%	21.0	%	21.0	%	21.0	%
Effect of:
COLI policies	(0.1	)	(0.2	)	(0.1	)	(0.2	)
State income taxes	1.8		5.4		2.5		5.3
Flow through depreciation for plant-related differences	(5.7	)	(4.2	)	(6.0	)	(4.9	)
Federal tax credits	(1.5	)	(1.8	)	(1.5	)	(1.8	)
AFUDC equity	—		(0.1	)	—		(0.2	)
Amortization of federal investment tax credits	(0.3	)	(0.4	)	(0.3	)	(0.4	)
State tax rate change	—		48.5		—		36.6
Stock compensation	(0.2	)	—		0.1		—
Officer compensation limitation	0.3		—		0.3		—
Other	(3.3	)	(1.8	)	(2.5	)	(1.6	)
Effective income tax rate	12.0	%	66.4	%	13.5	%	53.8	%

LEASES (Tables)

6 Months Ended

Jun. 30, 2019

Leases [Abstract]

Schedule of Lease Expense

The Evergy Companies’ lease expense is detailed in the following table.



Three Months Ended June 30, 2019	Evergy		Westar Energy		KCP&L
Finance lease costs	(millions)
Amortization of right-of-use assets	$	0.6	$	0.5	$	0.1
Interest on lease liabilities	0.6		0.6		0.1
Operating lease costs	6.7		4.1		2.2
Short-term lease costs	0.7		0.2		0.4
Variable lease costs for renewable purchase power agreements	76.9		31.8		32.9
Total lease costs	$	85.5	$	37.2	$	35.7

Year to Date June 30, 2019	Evergy		Westar Energy		KCP&L
Finance lease costs	(millions)
Amortization of right-of-use assets	$	1.7	$	1.5	$	0.1
Interest on lease liabilities	1.3		1.2		0.1
Operating lease costs	13.1		7.9		4.5
Short-term lease costs	1.5		0.3		1.1
Variable lease costs for renewable purchase power agreements	150.8		64.0		62.0
Total lease costs	$	168.4	$	74.9	$	67.8

Supplemental cash flow information related to the Evergy Companies' leases is detailed in the following table.



Year to Date June 30, 2019	Evergy		Westar Energy		KCP&L
Cash paid for amounts included in the measurement of lease liabilities:	(millions)
Operating cash flows from operating leases	$	12.9	$	8.1	$	4.8
Operating cash flows from finance leases	1.4		1.3		0.1
Financing cash flows from finance leases	2.2		2.1		0.1
Right-of-use assets obtained in exchange for new operating lease liabilities	2.2		—		2.2
Right-of-use assets obtained in exchange for new finance lease liabilities	2.3		2.3		—

Schedule of Payments for Finance Leases

Payments for finance leases as of June 30, 2019, are detailed in the following table.



	Evergy			Westar Energy			KCP&L
	(millions)
July 2019 through December 2019	$	3.5		$	3.3		$	0.1
2020	7.0			6.6			0.2
2021	6.5			6.0			0.2
2022	5.7			5.2			0.2
2023	4.8			4.4			0.2
After 2023	48.4			46.4			1.0
Total finance lease payments	75.9			71.9			1.9
Amounts representing imputed interest	(26.5		)	(25.4		)	(0.5		)
Present value of lease payments	49.4			46.5			1.4
Less: current portion	(4.8		)	(4.5		)	(0.1		)
Total long-term obligations under finance leases	$	44.6		$	42.0		$	1.3

Weighted-average remaining lease term (years)	15.3			15.6			9.2
Weighted-average discount rate	5.8		%	5.7		%	7.6		%

Schedule of Future Commitments Under Finance Leases

Estimated future commitments under finance leases as of December 31, 2018, are detailed in the following table.



	Evergy			Westar Energy			KCP&L
	(millions)
2019	$	6.4		$	6.0		$	0.2
2020	5.8			5.4			0.2
2021	5.3			4.9			0.2
2022	4.7			4.3			0.2
2023	4.0			3.6			0.2
After 2023	48.6			46.4			1.1
Total finance lease payments	74.8			70.6			2.1
Amounts representing imputed interest	(25.8		)	(24.6		)	(0.6		)
Present value of net minimum lease payments under finance leases	49.0			46.0			1.5
Less: current portion	(3.9		)	(3.7		)	(0.1		)
Total long-term obligations under finance leases	$	45.1		$	42.3		$	1.4

Schedule of Lease Payments for Operating Leases

Lease payments for operating leases as of June 30, 2019, are detailed in the following table.



	Evergy			Westar Energy			KCP&L
	(millions)
July 2019 through December 2019	$	8.9		$	4.8		$	5.1
2020	18.7			10.2			10.6
2021	15.3			7.3			10.1
2022	12.4			5.1			9.3
2023	9.4			2.6			8.8
After 2023	52.4			2.8			91.3
Total operating lease payments	117.1			32.8			135.2
Amounts representing imputed interest	(20.4		)	(2.8		)	(37.4		)
Present value of lease payments	96.7			30.0			97.8
Less: current portion	(14.4		)	(8.7		)	(6.5		)
Total long-term obligations under operating leases	$	82.3		$	21.3		$	91.3

Weighted-average remaining lease term (years)	9.3			3.9			16.1
Weighted-average discount rate	3.9		%	3.4		%	4.1		%

Schedule of Future Commitments Under Operating Leases

Estimated future commitments under operating leases as of December 31, 2018, are detailed in the following table.



	Evergy		Westar Energy		KCP&L
	(millions)
2019	$	24.2	$	14.0	$	10.2
2020	20.7		10.1		10.6
2021	18.4		8.1		10.3
2022	15.2		5.2		10.0
2023	12.4		2.8		9.6
After 2023	95.0		3.1		91.8
Total operating lease payments	$	185.9	$	43.3	$	142.5

MERGER OF GREAT PLAINS ENERGY AND WESTAR ENERGY - Narrative (Details) $ in Millions		6 Months Ended
	Jun. 04, 2018 USD ($)	Jun. 30, 2019 USD ($)
Great Plains Energy
Anticipated Merger With Westar Energy, Inc. [Line Items]
Conversion ratio	0.5981
Purchase price	$ 6,975.7
Goodwill decrease from recognition of deferred tax assets		$ 2.3
Great Plains Energy \| Share-based Payment Arrangement
Anticipated Merger With Westar Energy, Inc. [Line Items]
Fair value of shares issued	$ 12.5
Westar Energy
Anticipated Merger With Westar Energy, Inc. [Line Items]
Conversion ratio	1

Merger of Great Plains Energy and Westar Energy - Schedule Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Millions	Jun. 30, 2019	Dec. 31, 2018	Jun. 04, 2018
Business Acquisition [Line Items]
Goodwill	$ 2,336.6	$ 2,338.9
Great Plains Energy
Business Acquisition [Line Items]
Current assets			$ 2,151.7
Property, plant and equipment, net			9,179.7
Goodwill			2,336.6
Other long-term assets, excluding goodwill			1,235.9
Total assets			14,903.9
Current liabilities			1,673.9
Long-term liabilities, excluding long-term debt			2,895.7
Long-term debt, net			3,358.6
Total liabilities			7,928.2
Total purchase price			$ 6,975.7

ORGANIZATION AND BASIS OF PRESENTATION - Organization (Details) shares in Millions, customer in Millions		6 Months Ended
	Jun. 04, 2018 shares	Jun. 30, 2019 kV subsidiary segment customer mi MW
Summary Of Accounting Policies [Line Items]
Owned generating capacity and renewable purchased power \| MW		14,500
Number of customers served \| customer		1.6
Number of segments \| segment		1
Prairie Wind Transmission, LLC
Summary Of Accounting Policies [Line Items]
Transmission line length \| mi		108
Transmission line electrical potential \| kV		345
Kansas Gas And Electric Company \| Westar Energy
Summary Of Accounting Policies [Line Items]
Number of active wholly owned subsidiaries \| subsidiary		1
Transource Energy, LLC \| GPE Transmission Holding Company, LLC
Summary Of Accounting Policies [Line Items]
Ownership percentage		13.50%
Transource Energy, LLC \| AEP Transmission Holding Company, LLC
Summary Of Accounting Policies [Line Items]
Ownership interest		86.50%
Prairie Wind Transmission, LLC \| Westar Energy
Summary Of Accounting Policies [Line Items]
Ownership percentage		50.00%
Westar Energy
Summary Of Accounting Policies [Line Items]
Conversion ratio	1
Great Plains Energy
Summary Of Accounting Policies [Line Items]
Conversion ratio	0.5981
Number of shares issued (in shares) \| shares	128.9

ORGANIZATION AND BASIS OF PRESENTATION - Summary of Property, Plant and Equipment (Details) - USD ($) $ in Millions	Jun. 30, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Property, plant and equipment, net	$ 18,923.3	$ 18,782.5
Electric plant in service
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	27,357.0	26,916.7
Property, plant and equipment, adjustment	740.6	740.6
Accumulated depreciation	(9,984.6)	(9,694.1)
Property, plant and equipment, net	18,113.0	17,963.2
Construction work in progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, net	665.0	685.2
Nuclear fuel, net
Property, Plant and Equipment [Line Items]
Property, plant and equipment, net	144.3	133.1
Plant to be retired, net
Property, Plant and Equipment [Line Items]
Property, plant and equipment, net	1.0	1.0
Westar Energy
Property, Plant and Equipment [Line Items]
Property, plant and equipment, net	9,732.2	9,718.3
Westar Energy \| Electric plant in service
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	13,349.9	13,176.7
Property, plant and equipment, adjustment	740.6	740.6
Accumulated depreciation	(4,792.3)	(4,642.8)
Property, plant and equipment, net	9,298.2	9,274.5
Westar Energy \| Construction work in progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, net	361.3	376.7
Westar Energy \| Nuclear fuel, net
Property, Plant and Equipment [Line Items]
Property, plant and equipment, net	71.7	66.1
Westar Energy \| Plant to be retired, net
Property, Plant and Equipment [Line Items]
Property, plant and equipment, net	1.0	1.0
KCP&L
Property, Plant and Equipment [Line Items]
Property, plant and equipment, net	6,764.0	6,688.1
KCP&L \| Electric plant in service
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	10,634.9	10,439.1
Property, plant and equipment, adjustment	0.0	0.0
Accumulated depreciation	(4,149.3)	(4,022.4)
Property, plant and equipment, net	6,485.6	6,416.7
KCP&L \| Construction work in progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, net	205.8	204.4
KCP&L \| Nuclear fuel, net
Property, Plant and Equipment [Line Items]
Property, plant and equipment, net	72.6	67.0
KCP&L \| Plant to be retired, net
Property, Plant and Equipment [Line Items]
Property, plant and equipment, net	$ 0.0	$ 0.0

ORGANIZATION AND BASIS OF PRESENTATION - Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended				6 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018
Income
Net income	$ 144.6	$ 103.4	$ 104.4	$ 62.9	$ 248.0	$ 167.3
Less: Net income attributable to noncontrolling interests	4.9		2.6		8.8	5.0
Net income attributable to Evergy, Inc.	$ 139.7		$ 101.8		$ 239.2	$ 162.3
Common Shares Outstanding
Weighted average equivalent common shares outstanding - basic (in shares)	243.2		180.9		248.0	161.9
Add: effect of dilutive securities (in shares)	0.2		0.1		0.2	0.1
Diluted average number of common shares outstanding (in shares)	243.4		181.0		248.2	162.0
Basic and Diluted EPS (in dollars per share)	$ 0.57		$ 0.56		$ 0.96	$ 1.00

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

+ Details

ORGANIZATION AND BASIS OF PRESENTATION - Dividends Declared (Details) - USD ($) $ / shares in Units, $ in Millions		3 Months Ended
	Aug. 07, 2019	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018
Dividends Payable [Line Items]
Dividends declared on common stock (in dollars per share)		$ 0.475	$ 0.475	$ 0.4	$ 0.4
Subsequent Event \| KCP&L
Dividends Payable [Line Items]
Dividends payable	$ 70.0
Common Stock \| Subsequent Event
Dividends Payable [Line Items]
Dividends declared on common stock (in dollars per share)	$ 0.475

ORGANIZATION AND BASIS OF PRESENTATION - Supplemental Cash Flow Information (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Cash paid for (received from):
Interest, net of amounts capitalized	$ 173.9	$ 93.8
Income taxes, net of refunds	(17.7)	0.0
Non-cash investing transactions:
Property, plant and equipment additions (reductions)	93.1	(37.1)
Non-cash financing transactions:
Issuance of stock for compensation and reinvested dividends	(0.3)	0.2
Variable Interest Entities
Cash paid for (received from):
Interest, net of amounts capitalized	1.0	1.3
Westar Energy
Cash paid for (received from):
Interest, net of amounts capitalized	76.9	77.5
Income taxes, net of refunds	(10.4)	0.0
Non-cash investing transactions:
Property, plant and equipment additions (reductions)	24.2	(37.2)
Westar Energy \| Variable Interest Entities
Cash paid for (received from):
Interest, net of amounts capitalized	1.0	1.3
KCP&L
Cash paid for (received from):
Interest, net of amounts capitalized	64.6	68.3
Income taxes, net of refunds	17.5	(7.4)
Non-cash investing transactions:
Property, plant and equipment additions (reductions)	$ 64.5	$ 22.2

REVENUE (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
REVENUE (Details) - USD ($) $ in Millions	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Disaggregation of Revenue [Line Items]
Total revenue from contracts with customers	$ 1,194.4	$ 883.1	$ 2,379.5	$ 1,484.4
Other	27.3	10.3	59.1	9.2
Revenues	1,221.7	893.4	2,438.6	1,493.6
Westar Energy
Disaggregation of Revenue [Line Items]
Total revenue from contracts with customers	579.2	649.2	1,171.5	1,250.5
Other	6.3	1.7	10.8	0.6
Revenues	585.5	650.9	1,182.3	1,251.1
KCP&L
Disaggregation of Revenue [Line Items]
Total revenue from contracts with customers	413.1	431.4	816.0	809.4
Other	23.9	20.8	46.4	39.9
Revenues	437.0	452.2	862.4	849.3
Residential
Disaggregation of Revenue [Line Items]
Total revenue from contracts with customers	431.6	342.0	883.3	522.3
Residential \| Westar Energy
Disaggregation of Revenue [Line Items]
Total revenue from contracts with customers	179.2	221.1	371.5	401.4
Residential \| KCP&L
Disaggregation of Revenue [Line Items]
Total revenue from contracts with customers	162.1	187.0	326.3	341.9
Commercial
Disaggregation of Revenue [Line Items]
Total revenue from contracts with customers	438.6	259.1	852.1	414.5
Commercial \| Westar Energy
Disaggregation of Revenue [Line Items]
Total revenue from contracts with customers	172.8	170.0	337.1	325.4
Commercial \| KCP&L
Disaggregation of Revenue [Line Items]
Total revenue from contracts with customers	195.6	196.3	379.4	378.1
Industrial
Disaggregation of Revenue [Line Items]
Total revenue from contracts with customers	156.6	108.6	303.6	202.1
Industrial \| Westar Energy
Disaggregation of Revenue [Line Items]
Total revenue from contracts with customers	98.8	91.8	197.2	185.3
Industrial \| KCP&L
Disaggregation of Revenue [Line Items]
Total revenue from contracts with customers	36.2	34.1	65.9	66.3
Other retail
Disaggregation of Revenue [Line Items]
Total revenue from contracts with customers	9.5	6.4	19.3	10.6
Other retail \| Westar Energy
Disaggregation of Revenue [Line Items]
Total revenue from contracts with customers	5.1	5.7	10.2	9.9
Other retail \| KCP&L
Disaggregation of Revenue [Line Items]
Total revenue from contracts with customers	2.7	2.3	5.3	5.0
Total electric retail
Disaggregation of Revenue [Line Items]
Total revenue from contracts with customers	1,036.3	716.1	2,058.3	1,149.5
Total electric retail \| Westar Energy
Disaggregation of Revenue [Line Items]
Total revenue from contracts with customers	455.9	488.6	916.0	922.0
Total electric retail \| KCP&L
Disaggregation of Revenue [Line Items]
Total revenue from contracts with customers	396.6	419.7	776.9	791.3
Wholesale
Disaggregation of Revenue [Line Items]
Total revenue from contracts with customers	72.3	89.7	155.4	183.9
Wholesale \| Westar Energy
Disaggregation of Revenue [Line Items]
Total revenue from contracts with customers	53.5	87.1	114.8	181.3
Wholesale \| KCP&L
Disaggregation of Revenue [Line Items]
Total revenue from contracts with customers	13.1	5.5	31.2	8.6
Transmission
Disaggregation of Revenue [Line Items]
Total revenue from contracts with customers	76.4	75.1	153.1	147.0
Transmission \| Westar Energy
Disaggregation of Revenue [Line Items]
Total revenue from contracts with customers	68.6	72.2	137.8	144.1
Transmission \| KCP&L
Disaggregation of Revenue [Line Items]
Total revenue from contracts with customers	3.1	3.9	6.2	7.2
Industrial steam and other
Disaggregation of Revenue [Line Items]
Total revenue from contracts with customers	9.4	2.2	12.7	4.0
Industrial steam and other \| Westar Energy
Disaggregation of Revenue [Line Items]
Total revenue from contracts with customers	1.2	1.3	2.9	3.1
Industrial steam and other \| KCP&L
Disaggregation of Revenue [Line Items]
Total revenue from contracts with customers	$ 0.3	$ 2.3	$ 1.7	$ 2.3

RECEIVABLES (Details) - USD ($) $ in Millions	Jun. 30, 2019	Dec. 31, 2018
Accounts, Notes, Loans and Financing Receivable [Line Items]
Other receivables	$ 92.7	$ 95.0
Allowance for doubtful accounts	(9.2)	(9.2)
Total	278.4	193.7
Westar Energy
Accounts, Notes, Loans and Financing Receivable [Line Items]
Other receivables	74.3	71.6
Allowance for doubtful accounts	(3.8)	(3.9)
Total	142.3	84.3
KCP&L
Accounts, Notes, Loans and Financing Receivable [Line Items]
Other receivables	11.6	15.8
Allowance for doubtful accounts	(3.9)	(3.8)
Total	86.7	62.7
Customer accounts receivable \| Billed
Accounts, Notes, Loans and Financing Receivable [Line Items]
Customer accounts receivable	17.0	16.7
Customer accounts receivable \| Billed \| Westar Energy
Accounts, Notes, Loans and Financing Receivable [Line Items]
Customer accounts receivable	0.0	0.0
Customer accounts receivable \| Billed \| KCP&L
Accounts, Notes, Loans and Financing Receivable [Line Items]
Customer accounts receivable	9.9	7.8
Customer accounts receivable \| Unbilled
Accounts, Notes, Loans and Financing Receivable [Line Items]
Customer accounts receivable	177.9	91.2
Customer accounts receivable \| Unbilled \| Westar Energy
Accounts, Notes, Loans and Financing Receivable [Line Items]
Customer accounts receivable	71.8	16.6
Customer accounts receivable \| Unbilled \| KCP&L
Accounts, Notes, Loans and Financing Receivable [Line Items]
Customer accounts receivable	$ 69.1	$ 42.9

RECEIVABLES - Narrative (Details) - USD ($) $ in Millions	Jun. 30, 2019	Dec. 31, 2018
Entity Information [Line Items]
Other receivables, contracts with customers	$ 46.7	$ 65.8
Sale Of Accounts Receivable - KCPL and GMO
Accounts receivable pledged as collateral	312.0	365.0
Westar Energy
Entity Information [Line Items]
Other receivables, contracts with customers	42.7	55.9
Sale Of Accounts Receivable - KCPL and GMO
Accounts receivable pledged as collateral	152.0	185.0
KCP&L
Entity Information [Line Items]
Other receivables, contracts with customers	0.6	5.5
Sale Of Accounts Receivable - KCPL and GMO
Accounts receivable pledged as collateral	110.0	$ 130.0
Maximum amount of outstanding principal under receivables agreement	130.0
Borrowings From Mid December Through Mid January \| Westar Energy
Sale Of Accounts Receivable - KCPL and GMO
Maximum amount of outstanding principal under receivables agreement	185.0
Borrowings From Mid January Through Mid February \| Westar Energy
Sale Of Accounts Receivable - KCPL and GMO
Maximum amount of outstanding principal under receivables agreement	125.0
Borrowings From Mid February Through Mid July \| Westar Energy
Sale Of Accounts Receivable - KCPL and GMO
Maximum amount of outstanding principal under receivables agreement	185.0
Borrowings From Mid July To Thereafter \| Westar Energy
Sale Of Accounts Receivable - KCPL and GMO
Maximum amount of outstanding principal under receivables agreement	200.0
Borrowings From Mid November Through Mid June \| GMO
Sale Of Accounts Receivable - KCPL and GMO
Maximum amount of outstanding principal under receivables agreement	50.0
Borrowings From Mid June Through Expiration \| GMO
Sale Of Accounts Receivable - KCPL and GMO
Maximum amount of outstanding principal under receivables agreement	$ 65.0

RATE MATTERS AND REGULATION - Proceedings (Details) $ in Millions	1 Months Ended			6 Months Ended
	May 31, 2019 USD ($)	Apr. 30, 2019 USD ($)	Jan. 31, 2019 USD ($)	Jun. 30, 2019
Transmission Delivery Charge \| Westar Energy \| Kansas Corporation Commission
Regulatory Proceedings [Line Items]
Annual revenue decrease approved		$ 7.7
Annual transmissions revenue estimated amount of decrease over prior year	$ 8.3
2018 Rate Case Proceedings \| Westar Energy \| Kansas Corporation Commission
Regulatory Proceedings [Line Items]
Refund percent on earnings over approved return on equity				0.50
Approved return on equity, percentage				9.30%
FERC 2019 TFR Proceeding \| Westar Energy \| Federal Energy Regulatory Commission
Regulatory Proceedings [Line Items]
Annual transmissions revenue estimated amount of decrease over prior year			$ 11.2
FERC 2019 TFR Proceeding \| KCP&L \| Federal Energy Regulatory Commission
Regulatory Proceedings [Line Items]
Annual transmissions revenue estimated amount of decrease over prior year			$ 2.8

PENSION PLANS AND POST-RETIREMENT BENEFITS (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Pension Benefits
Components of net periodic benefit costs
Service cost	$ 19.1	$ 12.2	$ 38.2	$ 20.2
Interest cost	27.4	17.2	54.9	29.9
Expected return on plan assets	(26.8)	(18.3)	(53.9)	(32.3)
Prior service cost	0.5	0.1	1.0	0.3
Recognized net actuarial (gain)/loss	6.8	8.1	13.7	16.3
Net periodic benefit costs before regulatory adjustment and intercompany allocations	27.0	19.3	53.9	34.4
Regulatory adjustment	12.7	3.0	25.5	5.8
Intercompany allocations	0.0	0.0	0.0	0.0
Net periodic benefit costs (income)	39.7	22.3	79.4	40.2
Contributions by employer			22.1
Contributions by employer, remainder of fiscal year	107.4		107.4
Pension Benefits \| Westar Energy
Components of net periodic benefit costs
Service cost	7.2	8.1	14.5	16.1
Interest cost	13.5	12.7	26.9	25.4
Expected return on plan assets	(13.7)	(14.0)	(27.4)	(28.0)
Prior service cost	0.4	0.1	0.8	0.3
Recognized net actuarial (gain)/loss	6.4	8.1	12.8	16.3
Net periodic benefit costs before regulatory adjustment and intercompany allocations	13.8	15.0	27.6	30.1
Regulatory adjustment	0.5	2.8	1.0	5.6
Intercompany allocations	0.0	0.0	0.0	0.0
Net periodic benefit costs (income)	14.3	17.8	28.6	35.7
Contributions by employer			14.1
Contributions by employer, remainder of fiscal year	29.0		29.0
Pension Benefits \| KCP&L
Components of net periodic benefit costs
Service cost	11.9	12.1	23.7	24.3
Interest cost	13.9	12.7	28.0	25.4
Expected return on plan assets	(12.3)	(13.8)	(24.6)	(27.7)
Prior service cost	0.3	0.1	0.5	0.3
Recognized net actuarial (gain)/loss	12.3	11.5	24.5	22.9
Net periodic benefit costs before regulatory adjustment and intercompany allocations	26.1	22.6	52.1	45.2
Regulatory adjustment	(0.6)	1.2	(1.2)	1.4
Intercompany allocations	(7.1)	(6.7)	(14.0)	(12.2)
Net periodic benefit costs (income)	18.4	17.1	36.9	34.4
Contributions by employer			8.0
Contributions by employer, remainder of fiscal year	78.4		78.4
Post-Retirement Benefits
Components of net periodic benefit costs
Service cost	0.7	0.5	1.3	0.8
Interest cost	2.7	1.7	5.3	2.9
Expected return on plan assets	(2.6)	(2.0)	(5.0)	(3.7)
Prior service cost	0.1	0.1	0.2	0.2
Recognized net actuarial (gain)/loss	(0.3)	(0.2)	(0.6)	(0.3)
Net periodic benefit costs before regulatory adjustment and intercompany allocations	0.6	0.1	1.2	(0.1)
Regulatory adjustment	(0.9)	(0.5)	(1.7)	(0.9)
Intercompany allocations	0.0	0.0	0.0	0.0
Net periodic benefit costs (income)	(0.3)	(0.4)	(0.5)	(1.0)
Contributions by employer			0.6
Contributions by employer, remainder of fiscal year	2.1		2.1
Post-Retirement Benefits \| Westar Energy
Components of net periodic benefit costs
Service cost	0.3	0.3	0.6	0.6
Interest cost	1.4	1.3	2.8	2.5
Expected return on plan assets	(1.6)	(1.7)	(3.3)	(3.4)
Prior service cost	0.1	0.1	0.2	0.2
Recognized net actuarial (gain)/loss	(0.2)	(0.2)	(0.3)	(0.3)
Net periodic benefit costs before regulatory adjustment and intercompany allocations	0.0	(0.2)	0.0	(0.4)
Regulatory adjustment	(0.7)	(0.5)	(1.5)	(0.9)
Intercompany allocations	0.0	0.0	0.0	0.0
Net periodic benefit costs (income)	(0.7)	(0.7)	(1.5)	(1.3)
Contributions by employer			0.3
Contributions by employer, remainder of fiscal year	0.3		0.3
Post-Retirement Benefits \| KCP&L
Components of net periodic benefit costs
Service cost	0.4	0.5	0.7	1.0
Interest cost	1.3	1.2	2.5	2.4
Expected return on plan assets	(1.0)	(0.7)	(1.7)	(1.4)
Prior service cost	0.0	0.0	0.0	0.0
Recognized net actuarial (gain)/loss	(0.4)	(0.1)	(0.8)	(0.1)
Net periodic benefit costs before regulatory adjustment and intercompany allocations	0.3	0.9	0.7	1.9
Regulatory adjustment	0.1	(0.1)	0.2	(0.3)
Intercompany allocations	0.0	(0.3)	(0.1)	(0.6)
Net periodic benefit costs (income)	0.4	$ 0.5	0.8	$ 1.0
Contributions by employer			0.3
Contributions by employer, remainder of fiscal year	$ 1.8		$ 1.8
Wolf Creek
Defined Benefit Plan Disclosure [Line Items]
Jointly owned utility plant, proportionate ownership share	94.00%		94.00%
Wolf Creek \| Westar Energy
Defined Benefit Plan Disclosure [Line Items]
Jointly owned utility plant, proportionate ownership share	47.00%		47.00%
Wolf Creek \| KCP&L
Defined Benefit Plan Disclosure [Line Items]
Jointly owned utility plant, proportionate ownership share	47.00%		47.00%

SHORT-TERM BORROWINGS AND SHORT-TERM BANK LINES OF CREDIT (Details)	1 Months Ended
	Jun. 30, 2019 USD ($)	Mar. 31, 2019 USD ($) loan	Dec. 31, 2018 USD ($)
Short-term Debt [Line Items]
Available borrowings	$ 1,227,600,000		$ 1,737,300,000
Cash Borrowings
Short-term Debt [Line Items]
Line of credit, maximum borrowing capacity	2,500,000,000
Debt instrument, debt default, threshold	$ 100,000,000.0
Debt Instrument, debt to capitalization ratio (no more than)	65.00%
Westar Energy
Short-term Debt [Line Items]
Available borrowings	$ 232,700,000		570,000,000.0
Westar Energy \| Cash Borrowings
Short-term Debt [Line Items]
Debt instrument, debt default, threshold	$ 100,000,000.0
Debt Instrument, debt to capitalization ratio (no more than)	65.00%
KCP&L
Short-term Debt [Line Items]
Available borrowings	$ 373,300,000		420,400,000
KCP&L \| Cash Borrowings
Short-term Debt [Line Items]
Debt instrument, debt default, threshold	$ 100,000,000.0
Debt Instrument, debt to capitalization ratio (no more than)	65.00%
GMO
Short-term Debt [Line Items]
Available borrowings	$ 272,600,000		$ 297,900,000
GMO \| Cash Borrowings
Short-term Debt [Line Items]
Debt instrument, debt default, threshold	$ 100,000,000.0
Debt Instrument, debt to capitalization ratio (no more than)	65.00%
Term Loan \| Line of Credit
Short-term Debt [Line Items]
Line of credit, maximum borrowing capacity		$ 1,000,000,000.0
Debt instrument, term		6 months
Number of loans \| loan		2
Proceeds from lines of credit	$ 500,000,000.0	$ 500,000,000.0
Number of remaining loans \| loan		1
Available borrowings		$ 500,000,000.0
Long-term line of credit	$ 1,000,000,000.0
Interest rate during period	2.95%

SHORT-TERM BORROWINGS AND SHORT-TERM BANK LINES OF CREDIT - Schedule of Short Term Debt (Details) - USD ($) $ in Millions	Jun. 30, 2019	Dec. 31, 2018
Short-term Debt [Line Items]
Credit Facility	$ 2,500.0	$ 2,500.0
Available Borrowings	1,227.6	1,737.3
Evergy, Inc.
Short-term Debt [Line Items]
Credit Facility	450.0	450.0
Available Borrowings	$ 349.0	$ 449.0
Weighted Average Interest Rate on Short-Term Borrowings	3.66%	0.00%
Westar Energy
Short-term Debt [Line Items]
Credit Facility	$ 1,000.0	$ 1,000.0
Available Borrowings	$ 232.7	$ 570.0
Weighted Average Interest Rate on Short-Term Borrowings	2.68%	3.08%
KCP&L
Short-term Debt [Line Items]
Credit Facility	$ 600.0	$ 600.0
Available Borrowings	$ 373.3	$ 420.4
Weighted Average Interest Rate on Short-Term Borrowings	2.65%	2.95%
GMO
Short-term Debt [Line Items]
Credit Facility	$ 450.0	$ 450.0
Available Borrowings	$ 272.6	$ 297.9
Weighted Average Interest Rate on Short-Term Borrowings	2.68%	3.00%
Commercial Paper
Short-term Debt [Line Items]
Long-term line of credit	$ 1,139.0	$ 738.6
Commercial Paper \| Westar Energy
Short-term Debt [Line Items]
Long-term line of credit	737.0	411.7
Commercial Paper \| KCP&L
Short-term Debt [Line Items]
Long-term line of credit	226.7	176.9
Commercial Paper \| GMO
Short-term Debt [Line Items]
Long-term line of credit	175.3	150.0
Letters of Credit
Short-term Debt [Line Items]
Letters of Credit	33.4	24.1
Letters of Credit \| Evergy, Inc.
Short-term Debt [Line Items]
Letters of Credit	1.0	1.0
Letters of Credit \| Westar Energy
Short-term Debt [Line Items]
Letters of Credit	30.3	18.3
Letters of Credit \| KCP&L
Short-term Debt [Line Items]
Letters of Credit	0.0	2.7
Letters of Credit \| GMO
Short-term Debt [Line Items]
Letters of Credit	2.1	2.1
Cash Borrowings
Short-term Debt [Line Items]
Long-term line of credit	100.0	0.0
Cash Borrowings \| Evergy, Inc.
Short-term Debt [Line Items]
Long-term line of credit	100.0	0.0
Cash Borrowings \| Westar Energy
Short-term Debt [Line Items]
Long-term line of credit	0.0	0.0
Cash Borrowings \| KCP&L
Short-term Debt [Line Items]
Long-term line of credit	0.0	0.0
Cash Borrowings \| GMO
Short-term Debt [Line Items]
Long-term line of credit	$ 0.0	$ 0.0

LONG-TERM DEBT (Details) - USD ($) $ in Millions	1 Months Ended
LONG-TERM DEBT (Details) - USD ($) $ in Millions	Jun. 30, 2019	Mar. 31, 2019
KCP&L \| Unsecured Debt \| Senior Notes due 2023 KCPL
Debt Instrument [Line Items]
Long-term debt gross	$ 300.0
Interest rates (in hundredths)	3.15%
KCP&L \| Unsecured Debt \| Senior Notes due 2025 KCPL
Debt Instrument [Line Items]
Long-term debt gross	$ 350.0
Interest rates (in hundredths)	3.65%
KCP&L \| Unsecured Debt \| Senior notes due 2035 KCPL
Debt Instrument [Line Items]
Long-term debt gross	$ 250.0
Interest rates (in hundredths)	6.05%
KCP&L \| Unsecured Debt \| Senior Notes Due 2041 KCPL
Debt Instrument [Line Items]
Long-term debt gross	$ 400.0
Interest rates (in hundredths)	5.30%
KCP&L \| Unsecured Debt \| Senior Notes Due 2047 KCPL
Debt Instrument [Line Items]
Long-term debt gross	$ 300.0
Interest rates (in hundredths)	4.20%
KCP&L \| Unsecured Debt \| Senior Notes Due 2048 KCPL
Debt Instrument [Line Items]
Long-term debt gross	$ 300.0
Interest rates (in hundredths)	4.20%
KCP&L \| Senior Notest \| Senior Notes Due 2049 KCPL
Debt Instrument [Line Items]
Long-term debt gross		$ 400.0
Interest rates (in hundredths)		4.125%
KCP&L \| Senior Notest \| Senior Notes Due 2019 KCPL
Debt Instrument [Line Items]
Interest rates (in hundredths)		7.15%
Repayments of long-term debt		$ 400.0
KCP&L \| Senior Notest \| Senior Notes Due June 2019
Debt Instrument [Line Items]
Interest rates (in hundredths)	6.70%
Repayments of long-term debt	$ 300.0
GMO \| Senior Notest \| Senior Notes Due 2022 GMO
Debt Instrument [Line Items]
Long-term debt gross		$ 100.0
Interest rates (in hundredths)		3.74%

FAIR VALUE MEASUREMENTS - Debt (Details) - USD ($)	3 Months Ended		6 Months Ended
FAIR VALUE MEASUREMENTS - Debt (Details) - USD ($)	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notional contract amount					$ 500,000,000.0
Fair value adjustments	$ (40,400,000)		$ (40,400,000)		(5,400,000)
Loss on derivative hedging instruments	21,200,000	$ 0	35,000,000.0	$ 0
Book Value \| Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt	7,123,600,000		7,123,600,000		7,341,700,000
Book Value \| Fair Value, Measurements, Recurring \| Variable Interest Entities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt	51,100,000		51,100,000		81,400,000
Fair Value \| Fair Value, Measurements, Recurring \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt	7,671,300,000		7,671,300,000		7,412,100,000
Fair Value \| Fair Value, Measurements, Recurring \| Level 2 \| Variable Interest Entities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt	51,500,000		51,500,000		81,300,000
Westar Energy \| Book Value \| Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt	3,390,600,000		3,390,600,000		3,689,800,000
Westar Energy \| Book Value \| Fair Value, Measurements, Recurring \| Variable Interest Entities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt	51,100,000		51,100,000		81,400,000
Westar Energy \| Fair Value \| Fair Value, Measurements, Recurring \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt	3,701,000,000.0		3,701,000,000.0		3,771,300,000
Westar Energy \| Fair Value \| Fair Value, Measurements, Recurring \| Level 2 \| Variable Interest Entities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt	51,500,000		51,500,000		81,300,000
KCP&L \| Book Value \| Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt	2,524,300,000		2,524,300,000		2,530,100,000
KCP&L \| Fair Value \| Fair Value, Measurements, Recurring \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt	2,836,600,000		2,836,600,000		2,637,500,000
Long-Term debt fair value adjustment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt gross	$ 133,000,000.0		$ 133,000,000.0		$ 144,800,000

FAIR VALUE MEASUREMENTS - NAV (Details) $ in Millions	6 Months Ended
FAIR VALUE MEASUREMENTS - NAV (Details) $ in Millions	Jun. 30, 2019 USD ($) fund extension	Dec. 31, 2018 USD ($)
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Unfunded Commitments	$ 3.6	$ 4.3
Westar Energy \| Alternative investments fund
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Unfunded Commitments	$ 0.0	0.0
Length of Settlement	65 days
Westar Energy \| Real estate securities fund
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Unfunded Commitments	$ 0.0	0.0
Length of Settlement	65 days
Westar Energy \| Nuclear decommissioning trust:
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total nuclear decommissioning trust	$ 44.0
Unfunded Commitments	3.6	4.3
Westar Energy \| Core bond fund
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Unfunded Commitments	0.0	0.0
Westar Energy \| Combination debt/equity/other fund
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Unfunded Commitments	0.0	0.0
Westar Energy \| Rabbi trust:
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Unfunded Commitments	0.0	0.0
Other Evergy
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Unfunded Commitments	0.0	0.0
Domestic \| Westar Energy \| Equity securities
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Unfunded Commitments	$ 3.6	4.3
NAV, Number of funds \| fund	5
NAV, Number of funds making distributions \| fund	3
Domestic \| Westar Energy \| Equity Securities - Fourth Fund
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Length of Settlement	15 years
NAV, Number of extensions \| extension	3
NAV, Extension term	1 year
Domestic \| Westar Energy \| Equity Securities - Fifth Fund
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Length of Settlement	15 years
Fair Value, Measurements, Recurring
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total nuclear decommissioning trust	$ 535.7	472.1
Total rabbi trust	45.1	43.8
Total Assets	594.3	528.3
Fair Value, Measurements, Recurring \| Westar Energy
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total nuclear decommissioning trust	256.7	227.5
Total rabbi trust	31.6	30.6
Total Assets	288.3	258.1
Fair Value, Measurements, Recurring \| Westar Energy \| Alternative investments fund
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total nuclear decommissioning trust	24.5	24.1
Fair Value, Measurements, Recurring \| Westar Energy \| Real estate securities fund
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total nuclear decommissioning trust	12.2	11.8
Fair Value, Measurements, Recurring \| Westar Energy \| Core bond fund
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total nuclear decommissioning trust	35.5	37.5
Total rabbi trust	25.2	24.8
Fair Value, Measurements, Recurring \| Westar Energy \| Combination debt/equity/other fund
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total nuclear decommissioning trust	15.2	12.9
Total rabbi trust	6.2	5.6
Fair Value, Measurements, Recurring \| Other Evergy
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total rabbi trust	13.5	13.2
Fair Value, Measurements, Recurring \| Domestic \| Westar Energy \| Equity securities
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total nuclear decommissioning trust	83.5	70.6
NAV \| Fair Value, Measurements, Recurring
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total nuclear decommissioning trust	44.0	42.6
Total rabbi trust	44.5	43.6
Total Assets	88.5	86.2
NAV \| Fair Value, Measurements, Recurring \| Westar Energy
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total nuclear decommissioning trust	44.0	42.6
Total rabbi trust	31.4	30.4
Total Assets	75.4	73.0
NAV \| Fair Value, Measurements, Recurring \| Westar Energy \| Alternative investments fund
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total nuclear decommissioning trust	24.5	24.1
NAV \| Fair Value, Measurements, Recurring \| Westar Energy \| Real estate securities fund
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total nuclear decommissioning trust	12.2	11.8
NAV \| Fair Value, Measurements, Recurring \| Westar Energy \| Nuclear decommissioning trust:
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total nuclear decommissioning trust		42.6
NAV \| Fair Value, Measurements, Recurring \| Westar Energy \| Core bond fund
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total nuclear decommissioning trust	0.0	0.0
Total rabbi trust	25.2	24.8
NAV \| Fair Value, Measurements, Recurring \| Westar Energy \| Combination debt/equity/other fund
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total nuclear decommissioning trust	0.0	0.0
Total rabbi trust	6.2	5.6
NAV \| Fair Value, Measurements, Recurring \| Westar Energy \| Rabbi trust:
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total rabbi trust	31.4	30.4
NAV \| Fair Value, Measurements, Recurring \| Other Evergy
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total rabbi trust	13.1	13.2
NAV \| Fair Value, Measurements, Recurring \| Domestic \| Westar Energy \| Equity securities
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Total nuclear decommissioning trust	$ 7.3	$ 6.7

FAIR VALUE MEASUREMENTS - Gain (Loss) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2018	Dec. 31, 2016
Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings [Line Items]
Unrealized gain (losses)	$ 16.6	$ 57.1	$ (14.4)	$ (14.9)
Nuclear decommissioning trust - equity securities
Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings [Line Items]
Unrealized gain (losses)	13.3	51.2	(13.9)	(14.0)
Rabbi trusts
Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings [Line Items]
Unrealized gain (losses)	1.0	1.5	(0.2)	(0.6)
Nuclear decommissioning trust - debt securities
Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings [Line Items]
Unrealized gain (losses)	2.3	4.4	(0.3)	(0.3)
Westar Energy
Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings [Line Items]
Unrealized gain (losses)	9.7	28.2	(12.9)	(13.4)
Westar Energy \| Nuclear decommissioning trust - equity securities
Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings [Line Items]
Unrealized gain (losses)	8.8	26.0	(12.8)	(12.9)
Westar Energy \| Rabbi trusts
Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings [Line Items]
Unrealized gain (losses)	0.9	2.2	(0.1)	(0.5)
KCP&L
Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings [Line Items]
Unrealized gain (losses)	6.8	29.6	3.4	(1.8)
KCP&L \| Nuclear decommissioning trust - equity securities
Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings [Line Items]
Unrealized gain (losses)	4.5	25.2	4.1	0.5
KCP&L \| Nuclear decommissioning trust - debt securities
Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings [Line Items]
Unrealized gain (losses)	$ 2.3	$ 4.4	$ (0.7)	$ (2.3)

RELATED PARTY TRANSACTIONS AND RELATIONSHIPS (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Related Party Transaction [Line Items]
Less: current portion	$ 14,400,000		$ 14,400,000
Total long-term obligations under operating leases	82,300,000		82,300,000
Westar Energy
Related Party Transaction [Line Items]
Less: current portion	8,700,000		8,700,000
Total long-term obligations under operating leases	21,300,000		21,300,000
Westar Energy \| GMO
Related Party Transaction [Line Items]
Due from (to) related parties	1,700,000		1,700,000		$ 2,600,000
Westar Energy \| KCP&L
Related Party Transaction [Line Items]
Due from (to) related parties	(11,000,000.0)		(11,000,000.0)		(13,500,000)
Westar Energy \| KCP&L \| Operating Expenses and Capital Costs Billed
Related Party Transaction [Line Items]
Related party transaction	8,900,000	$ 6,000,000.0	16,300,000	$ 6,000,000
Westar Energy \| Evergy
Related Party Transaction [Line Items]
Due from (to) related parties	(6,500,000)		(6,500,000)		(1,400,000)
Westar Energy \| Evergy \| Income Tax Receivable
Related Party Transaction [Line Items]
Due from (to) related parties	1,300,000		1,300,000		42,700,000
KCP&L
Related Party Transaction [Line Items]
Less: current portion	6,500,000		6,500,000
Total long-term obligations under operating leases	91,300,000		91,300,000
KCP&L \| Money Pool
Related Party Transaction [Line Items]
Due from (to) related parties	0		0		0
KCP&L \| GMO
Related Party Transaction [Line Items]
Due from (to) related parties	55,500,000		55,500,000		72,600,000
KCP&L \| Westar Energy
Related Party Transaction [Line Items]
Due from (to) related parties	11,000,000.0		11,000,000.0		13,500,000
KCP&L \| Evergy
Related Party Transaction [Line Items]
Due from (to) related parties	15,200,000		15,200,000		15,700,000
KCP&L \| Evergy \| Income Taxes Payable
Related Party Transaction [Line Items]
Due from (to) related parties	$ (25,700,000)		$ (25,700,000)		$ (2,000,000.0)
Jointly Owned Electricity Generation Plant Iatan No 1 And 2 \| GMO
Related Party Transaction [Line Items]
Jointly owned utility plant, proportionate ownership share	18.00%		18.00%
Jointly Owned Electricity Generation Plant Iatan No 1 And 2 \| KCP&L \| GMO \| Operating Expenses and Capital Costs Billed
Related Party Transaction [Line Items]
Related party transaction	$ 42,200,000	49,800,000	$ 84,200,000	96,200,000
Jeffrey Energy Center \| GMO
Related Party Transaction [Line Items]
Jointly owned utility plant, proportionate ownership share	8.00%		8.00%
Jeffrey Energy Center \| Westar Energy \| GMO \| Operating Expenses and Capital Costs Billed
Related Party Transaction [Line Items]
Related party transaction	$ 6,400,000	3,700,000	$ 12,700,000	3,700,000
La Cygne Station \| Westar Energy
Related Party Transaction [Line Items]
Jointly owned utility plant, proportionate ownership share	50.00%		50.00%
La Cygne Station \| KCP&L \| Westar Energy \| Operating Expenses and Capital Costs Billed
Related Party Transaction [Line Items]
Related party transaction	$ 44,300,000	$ 15,300,000	$ 75,800,000	$ 15,300,000
Westar Energy \| KCP&L \| Subsidiary of Common Parent
Related Party Transaction [Line Items]
Operating lease, right-of-use asset	29,800,000		29,800,000
Less: current portion	600,000		600,000
Total long-term obligations under operating leases	$ 29,200,000		$ 29,200,000

SHAREHOLDERS' EQUITY (Details) - USD ($)	3 Months Ended	12 Months Ended
SHAREHOLDERS' EQUITY (Details) - USD ($)	Jun. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Feb. 28, 2019	Dec. 31, 2018	Nov. 30, 2018	Jul. 31, 2018
Line of Credit Facility [Line Items]
Number of shares authorized to be repurchased (in shares)							60,000,000
Stock repurchased and retired during period under repurchase plan, value	$ 1,128,700,000	$ 2,200,000,000
Stock repurchased and retired during period (in shares)	20,000,000.0	36,300,000
Restriction on payment of dividends, minimum ratio of total capitalization	35.00%	35.00%
Restricted net assets of subsidiaries	$ 5,200,000,000	$ 5,200,000,000
Cash Borrowings
Line of Credit Facility [Line Items]
Debt instrument, debt to capitalization ratio (no more than)	65.00%	65.00%
Westar Energy
Line of Credit Facility [Line Items]
Restriction on payment of dividends, minimum ratio of total capitalization	40.00%	40.00%
Westar Energy \| Cash Borrowings
Line of Credit Facility [Line Items]
Debt instrument, debt to capitalization ratio (no more than)	65.00%	65.00%
KCP&L
Line of Credit Facility [Line Items]
Restriction on payment of dividends, minimum ratio of total capitalization	40.00%	40.00%
Retained earnings restrictions	$ 207,000,000.0	$ 207,000,000.0
KCP&L \| Cash Borrowings
Line of Credit Facility [Line Items]
Debt instrument, debt to capitalization ratio (no more than)	65.00%	65.00%
GMO \| Cash Borrowings
Line of Credit Facility [Line Items]
Debt instrument, debt to capitalization ratio (no more than)	65.00%	65.00%
November 2018 ASR Agreement
Line of Credit Facility [Line Items]
Stock repurchase program, authorized amount						$ 475,000,000.0
Partial settlement of accelerated share repurchase agreement (in shares)				1,900,000	6,400,000
Accelerated share repurchases, payment					$ 475,000,000.0
March 2019 ASR Agreement
Line of Credit Facility [Line Items]
Stock repurchase program, authorized amount			$ 450,000,000.0
Partial settlement of accelerated share repurchase agreement (in shares)	1,500,000	1,500,000	6,300,000
Accelerated share repurchases, payment			$ 450,000,000.0
June 2019 ASR Agreement
Line of Credit Facility [Line Items]
Stock repurchase program, authorized amount	$ 500,000,000.0	$ 500,000,000.0
Partial settlement of accelerated share repurchase agreement (in shares)	7,100,000	7,100,000
Accelerated share repurchases, payment	$ 500,000,000.0	$ 500,000,000.0

TAXES - Income Tax Expense (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Current income taxes
Federal	$ 8.7	$ 8.6	$ 20.6	$ 8.8
State	(0.2)	0.4	(0.8)	0.4
Total	8.5	9.0	19.8	9.2
Deferred income taxes
Federal	9.8	9.5	2.5	15.4
State	7.2	(62.7)	13.5	(59.0)
Total	17.0	(53.2)	16.0	(43.6)
Investment tax credit amortization	(1.1)	(0.8)	(2.1)	(1.4)
Income tax expense (benefit)	$ 24.4	$ (45.0)	$ 33.7	$ (35.8)
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Federal statutory income tax rate	21.00%	21.00%	21.00%	21.00%
Effect of:
COLI policies	(1.80%)	(1.90%)	(1.80%)	(2.50%)
State income taxes	2.90%	6.20%	3.60%	5.10%
Flow through depreciation for plant-related differences	(2.70%)	(5.50%)	(3.40%)	(2.00%)
Federal tax credits	(4.00%)	(5.50%)	(3.90%)	(7.70%)
Non-controlling interest	(0.50%)	(0.30%)	(0.40%)	(0.40%)
AFUDC equity	(0.10%)	0.10%	0.00%	(0.10%)
Amortization of federal investment tax credits	(0.50%)	(0.60%)	(0.50%)	(0.60%)
State tax rate change	0.00%	(89.10%)	0.00%	(40.30%)
Valuation allowance	0.00%	1.10%	(2.80%)	1.60%
Stock compensation	(0.30%)	(2.90%)	(0.10%)	(1.90%)
Officer compensation limitation	0.10%	0.00%	0.10%	0.00%
Other	0.40%	1.80%	0.20%	0.60%
Effective income tax rate	14.50%	(75.60%)	12.00%	(27.20%)
Westar Energy
Current income taxes
Federal	$ 17.5	$ 10.7	$ 27.9	$ 10.9
State	(1.6)	2.5	(1.2)	2.5
Total	15.9	13.2	26.7	13.4
Deferred income taxes
Federal	(10.7)	(2.8)	(13.9)	3.1
State	5.5	(63.3)	9.1	(59.6)
Total	(5.2)	(66.1)	(4.8)	(56.5)
Investment tax credit amortization	(0.8)	(0.7)	(1.5)	(1.3)
Income tax expense (benefit)	$ 9.9	$ (53.6)	$ 20.4	$ (44.4)
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Federal statutory income tax rate	21.00%	21.00%	21.00%	21.00%
Effect of:
COLI policies	(3.30%)	(6.90%)	(3.30%)	(4.00%)
State income taxes	3.00%	18.80%	4.00%	7.80%
Flow through depreciation for plant-related differences	0.30%	(11.20%)	0.10%	(2.10%)
Federal tax credits	(6.10%)	(18.10%)	(6.10%)	(11.60%)
Non-controlling interest	(1.00%)	(1.10%)	(0.80%)	(0.70%)
AFUDC equity	(0.10%)	0.00%	(0.10%)	(0.10%)
Amortization of federal investment tax credits	(0.70%)	(1.30%)	(0.70%)	(0.80%)
State tax rate change	0.00%	(219.60%)	0.00%	(54.80%)
Valuation allowance	0.00%	0.60%	(1.00%)	1.70%
Stock compensation	(0.50%)	(7.20%)	(0.30%)	(2.60%)
Other	0.30%	1.20%	0.30%	(0.10%)
Effective income tax rate	12.90%	(223.80%)	13.10%	(46.30%)
KCP&L
Current income taxes
Federal	$ 26.4	$ 24.1	$ 34.3	$ 22.8
State	4.6	5.3	5.4	4.8
Total	31.0	29.4	39.7	27.6
Deferred income taxes
Federal	(19.7)	(25.1)	(24.9)	(21.5)
State	(3.0)	44.7	(2.6)	46.7
Total	(22.7)	19.6	(27.5)	25.2
Investment tax credit amortization	(0.3)	(0.2)	(0.5)	(0.5)
Income tax expense (benefit)	$ 8.0	$ 48.8	$ 11.7	$ 52.3
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Federal statutory income tax rate	21.00%	21.00%	21.00%	21.00%
Effect of:
COLI policies	(0.10%)	(0.20%)	(0.10%)	(0.20%)
State income taxes	1.80%	5.40%	2.50%	5.30%
Flow through depreciation for plant-related differences	(5.70%)	(4.20%)	(6.00%)	(4.90%)
Federal tax credits	(1.50%)	(1.80%)	(1.50%)	(1.80%)
AFUDC equity	0.00%	(0.10%)	0.00%	(0.20%)
Amortization of federal investment tax credits	(0.30%)	(0.40%)	(0.30%)	(0.40%)
State tax rate change	0.00%	48.50%	0.00%	36.60%
Stock compensation	(0.20%)	0.00%	0.10%	0.00%
Officer compensation limitation	0.30%	0.00%	0.30%	0.00%
Other	(3.30%)	(1.80%)	(2.50%)	(1.60%)
Effective income tax rate	12.00%	66.40%	13.50%	53.80%

LEASES - Schedule of Lease Expense (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2019
Finance lease costs
Amortization of right-of-use assets	$ 0.6	$ 1.7
Interest on lease liabilities	0.6	1.3
Operating lease costs	6.7	13.1
Short-term lease costs	0.7	1.5
Variable lease costs for renewable purchase power agreements	76.9	150.8
Total lease costs	85.5	168.4
Westar Energy
Finance lease costs
Amortization of right-of-use assets	0.5	1.5
Interest on lease liabilities	0.6	1.2
Operating lease costs	4.1	7.9
Short-term lease costs	0.2	0.3
Variable lease costs for renewable purchase power agreements	31.8	64.0
Total lease costs	37.2	74.9
KCP&L
Finance lease costs
Amortization of right-of-use assets	0.1	0.1
Interest on lease liabilities	0.1	0.1
Operating lease costs	2.2	4.5
Short-term lease costs	0.4	1.1
Variable lease costs for renewable purchase power agreements	32.9	62.0
Total lease costs	$ 35.7	$ 67.8

LEASES - Supplemental Cash Flow Information (Details) $ in Millions	6 Months Ended
	Jun. 30, 2019 USD ($)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 12.9
Operating cash flows from finance leases	1.4
Financing cash flows from finance leases	2.2
Right-of-use assets obtained in exchange for new operating lease liabilities	2.2
Right-of-use assets obtained in exchange for new finance lease liabilities	2.3
Westar Energy
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	8.1
Operating cash flows from finance leases	1.3
Financing cash flows from finance leases	2.1
Right-of-use assets obtained in exchange for new operating lease liabilities	0.0
Right-of-use assets obtained in exchange for new finance lease liabilities	2.3
KCP&L
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	4.8
Operating cash flows from finance leases	0.1
Financing cash flows from finance leases	0.1
Right-of-use assets obtained in exchange for new operating lease liabilities	2.2
Right-of-use assets obtained in exchange for new finance lease liabilities	$ 0.0

LEASES - Schedule of Future Payments for Finance Leases (Details) $ in Millions	Jun. 30, 2019 USD ($)
Lessee, Lease, Description [Line Items]
July 2019 through December 2019	$ 3.5
2020	7.0
2021	6.5
2022	5.7
2023	4.8
After 2023	48.4
Total finance lease payments	75.9
Amounts representing imputed interest	(26.5)
Present value of lease payments	49.4
Less: current portion	(4.8)
Total long-term obligations under finance leases	$ 44.6
Weighted-average remaining lease term (years)	15 years 3 months 18 days
Weighted-average discount rate	5.80%
Westar Energy
Lessee, Lease, Description [Line Items]
July 2019 through December 2019	$ 3.3
2020	6.6
2021	6.0
2022	5.2
2023	4.4
After 2023	46.4
Total finance lease payments	71.9
Amounts representing imputed interest	(25.4)
Present value of lease payments	46.5
Less: current portion	(4.5)
Total long-term obligations under finance leases	$ 42.0
Weighted-average remaining lease term (years)	15 years 7 months 6 days
Weighted-average discount rate	5.70%
KCP&L
Lessee, Lease, Description [Line Items]
July 2019 through December 2019	$ 0.1
2020	0.2
2021	0.2
2022	0.2
2023	0.2
After 2023	1.0
Total finance lease payments	1.9
Amounts representing imputed interest	(0.5)
Present value of lease payments	1.4
Less: current portion	(0.1)
Total long-term obligations under finance leases	$ 1.3
Weighted-average remaining lease term (years)	9 years 2 months 12 days
Weighted-average discount rate	7.60%

LEASES - Estimated Future Commitments Under Finance Leases (Details) $ in Millions	Dec. 31, 2018 USD ($)
Lessee, Lease, Description [Line Items]
2019	$ 6.4
2020	5.8
2021	5.3
2022	4.7
2023	4.0
After 2023	48.6
Total finance lease payments	74.8
Amounts representing imputed interest	(25.8)
Present value of net minimum lease payments under finance leases	49.0
Less: current portion	(3.9)
Total long-term obligations under finance leases	45.1
Westar Energy
Lessee, Lease, Description [Line Items]
2019	6.0
2020	5.4
2021	4.9
2022	4.3
2023	3.6
After 2023	46.4
Total finance lease payments	70.6
Amounts representing imputed interest	(24.6)
Present value of net minimum lease payments under finance leases	46.0
Less: current portion	(3.7)
Total long-term obligations under finance leases	42.3
KCP&L
Lessee, Lease, Description [Line Items]
2019	0.2
2020	0.2
2021	0.2
2022	0.2
2023	0.2
After 2023	1.1
Total finance lease payments	2.1
Amounts representing imputed interest	(0.6)
Present value of net minimum lease payments under finance leases	1.5
Less: current portion	(0.1)
Total long-term obligations under finance leases	$ 1.4

LEASES - Lease Payments for Operating Leases (Details) $ in Millions	Jun. 30, 2019 USD ($)
Lessee, Lease, Description [Line Items]
July 2019 through December 2019	$ 8.9
2020	18.7
2021	15.3
2022	12.4
2023	9.4
After 2023	52.4
Total operating lease payments	117.1
Amounts representing imputed interest	(20.4)
Present value of lease payments	96.7
Less: current portion	(14.4)
Total long-term obligations under operating leases	$ 82.3
Weighted-average remaining lease term (years)	9 years 3 months 18 days
Weighted-average discount rate	3.90%
Westar Energy
Lessee, Lease, Description [Line Items]
July 2019 through December 2019	$ 4.8
2020	10.2
2021	7.3
2022	5.1
2023	2.6
After 2023	2.8
Total operating lease payments	32.8
Amounts representing imputed interest	(2.8)
Present value of lease payments	30.0
Less: current portion	(8.7)
Total long-term obligations under operating leases	$ 21.3
Weighted-average remaining lease term (years)	3 years 10 months 24 days
Weighted-average discount rate	3.40%
KCP&L
Lessee, Lease, Description [Line Items]
July 2019 through December 2019	$ 5.1
2020	10.6
2021	10.1
2022	9.3
2023	8.8
After 2023	91.3
Total operating lease payments	135.2
Amounts representing imputed interest	(37.4)
Present value of lease payments	97.8
Less: current portion	(6.5)
Total long-term obligations under operating leases	$ 91.3
Weighted-average remaining lease term (years)	16 years 1 month 6 days
Weighted-average discount rate	4.10%

LEASES - Estimated Future Commitments Under Operating Leases (Details) $ in Millions	Dec. 31, 2018 USD ($)
Lessee, Lease, Description [Line Items]
2019	$ 24.2
2020	20.7
2021	18.4
2022	15.2
2023	12.4
After 2023	95.0
Total operating lease payments	185.9
Westar Energy
Lessee, Lease, Description [Line Items]
2019	14.0
2020	10.1
2021	8.1
2022	5.2
2023	2.8
After 2023	3.1
Total operating lease payments	43.3
KCP&L
Lessee, Lease, Description [Line Items]
2019	10.2
2020	10.6
2021	10.3
2022	10.0
2023	9.6
After 2023	91.8
Total operating lease payments	$ 142.5

Consolidated Balance Sheets (Parenthetical) - shares	Jun. 30, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Common stock - shares authorized (in shares)	600,000,000	600,000,000
Common stock - shares issued (in shares)	235,465,848	255,326,252

Consolidated Balance Sheets - Westar Energy, Inc (Parenthetical) - $ / shares	Jun. 30, 2019	Dec. 31, 2018
Common stock - shares authorized (in shares)	600,000,000	600,000,000
Common stock - shares issued (in shares)	235,465,848	255,326,252
Westar Energy
Common stock - shares authorized (in shares)	1,000	1,000
Common stock - par value (in dollars per share)	$ 0.01	$ 0.01
Common stock - shares issued (in shares)	1	1

GOODWILL	6 Months Ended
GOODWILL	Jun. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	GOODWILL Accounting rules require goodwill to be tested for impairment annually and when an event occurs indicating the possibility that an impairment exists. Evergy's impairment test for the $2,336.6 million of goodwill that was recorded as a result of the Great Plains Energy and Westar Energy merger was conducted on May 1, 2019. The goodwill impairment test consists of comparing the fair value of a reporting unit to its carrying amount, including goodwill, to identify potential impairment. In the event that the carrying amount exceeds the fair value of the reporting unit, an impairment loss is recognized for the difference between the carrying amount of the reporting unit and its fair value. Evergy's consolidated operations are considered one reporting unit for assessment of impairment, as management assesses financial performance and allocates resources on a consolidated basis. The determination of fair value of the reporting unit consisted of two valuation techniques: an income approach consisting of a discounted cash flow analysis and a market approach consisting of a determination of reporting unit invested capital using a market multiple derived from the historical earnings before interest, income taxes, depreciation and amortization and market prices of the stock of peer companies. The results of the two techniques were evaluated and weighted to determine a point within the range that management considered representative of fair value for the reporting unit. The fair value of the reporting unit exceeded the carrying amount, including goodwill. As a result, there was no impairment of goodwill.

ORGANIZATION AND BASIS OF PRESENTATION - New Accounting Pronouncements (Details) - ASU 2016-02 $ in Millions	Jan. 01, 2019 USD ($)
Entity Information [Line Items]
Lease asset	$ 110
Lease liability	110
Westar Energy
Entity Information [Line Items]
Lease asset	40
Lease liability	40
KCP&L
Entity Information [Line Items]
Lease asset	80
Lease liability	$ 80

Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Millions	Jun. 30, 2019	Dec. 31, 2018	Jun. 30, 2018	Dec. 31, 2017
Statement of Cash Flows [Abstract]
Restricted cash	$ 0.0	$ 0.0	$ 0.1	$ 0.1

ORGANIZATION AND BASIS OF PRESENTATION - Fuel Inventory and Supplies (Details) - USD ($) $ in Millions	Jun. 30, 2019	Dec. 31, 2018
Inventory [Line Items]
Fuel inventory	$ 150.9	$ 168.9
Supplies	337.8	342.1
Fuel inventory and supplies	488.7	511.0
Westar Energy
Inventory [Line Items]
Fuel inventory	85.4	87.8
Supplies	182.9	189.0
Fuel inventory and supplies	268.3	276.8
KCP&L
Inventory [Line Items]
Fuel inventory	45.6	57.8
Supplies	121.9	119.8
Fuel inventory and supplies	$ 167.5	$ 177.6

GOODWILL (Details) $ in Millions	6 Months Ended
GOODWILL (Details) $ in Millions	Jun. 30, 2019 USD ($) reporting_unit	Dec. 31, 2018 USD ($)
Goodwill [Line Items]
Goodwill	$ 2,336.6	$ 2,338.9
Number of reporting units \| reporting_unit	1
GMO
Goodwill [Line Items]
Goodwill	$ 2,336.6

FAIR VALUE MEASUREMENTS - Recurring (Details) - Fair Value, Measurements, Recurring - USD ($) $ in Millions	Jun. 30, 2019	Dec. 31, 2018
Assets
Total nuclear decommissioning trust	$ 535.7	$ 472.1
Total rabbi trust	45.1	43.8
Total self-insured health plan trust	13.5	12.4
Total Assets	594.3	528.3
Liabilities
Total	40.4	5.4
Interest rate swaps
Liabilities
Interest rate swaps	40.4	5.4
Level 1
Assets
Total nuclear decommissioning trust	456.3	396.0
Total rabbi trust	0.6	0.2
Total self-insured health plan trust	8.9	8.8
Total Assets	465.8	405.0
Liabilities
Total	0.0	0.0
Level 1 \| Interest rate swaps
Liabilities
Interest rate swaps	0.0	0.0
Level 2
Assets
Total nuclear decommissioning trust	35.4	33.5
Total rabbi trust	0.0	0.0
Total self-insured health plan trust	4.6	3.6
Total Assets	40.0	37.1
Liabilities
Total	40.4	5.4
Level 2 \| Interest rate swaps
Liabilities
Interest rate swaps	40.4	5.4
Level 3
Assets
Total nuclear decommissioning trust	0.0	0.0
Total rabbi trust	0.0	0.0
Total self-insured health plan trust	0.0	0.0
Total Assets	0.0	0.0
Liabilities
Total	0.0	0.0
Level 3 \| Interest rate swaps
Liabilities
Interest rate swaps	0.0	0.0
NAV
Assets
Total nuclear decommissioning trust	44.0	42.6
Total rabbi trust	44.5	43.6
Total self-insured health plan trust	0.0	0.0
Total Assets	88.5	86.2
Liabilities
Total	0.0	0.0
NAV \| Interest rate swaps
Liabilities
Interest rate swaps	0.0	0.0
Westar Energy
Assets
Total nuclear decommissioning trust	256.7	227.5
Total rabbi trust	31.6	30.6
Total Assets	288.3	258.1
Westar Energy \| Core bond fund
Assets
Total nuclear decommissioning trust	35.5	37.5
Total rabbi trust	25.2	24.8
Westar Energy \| High-yield bond fund
Assets
Total nuclear decommissioning trust	21.0	18.9
Westar Energy \| Emerging markets bond fund
Assets
Total nuclear decommissioning trust	17.1	15.4
Westar Energy \| Combination debt/equity/other fund
Assets
Total nuclear decommissioning trust	15.2	12.9
Total rabbi trust	6.2	5.6
Westar Energy \| Alternative investments fund
Assets
Total nuclear decommissioning trust	24.5	24.1
Westar Energy \| Real estate securities fund
Assets
Total nuclear decommissioning trust	12.2	11.8
Westar Energy \| Cash equivalents
Assets
Total nuclear decommissioning trust	0.2	0.1
Total rabbi trust	0.2	0.2
Westar Energy \| Level 1
Assets
Total nuclear decommissioning trust	212.7	184.9
Total rabbi trust	0.2	0.2
Total Assets	212.9	185.1
Westar Energy \| Level 1 \| Core bond fund
Assets
Total nuclear decommissioning trust	35.5	37.5
Total rabbi trust	0.0	0.0
Westar Energy \| Level 1 \| High-yield bond fund
Assets
Total nuclear decommissioning trust	21.0	18.9
Westar Energy \| Level 1 \| Emerging markets bond fund
Assets
Total nuclear decommissioning trust	17.1	15.4
Westar Energy \| Level 1 \| Combination debt/equity/other fund
Assets
Total nuclear decommissioning trust	15.2	12.9
Total rabbi trust	0.0	0.0
Westar Energy \| Level 1 \| Alternative investments fund
Assets
Total nuclear decommissioning trust	0.0	0.0
Westar Energy \| Level 1 \| Real estate securities fund
Assets
Total nuclear decommissioning trust	0.0	0.0
Westar Energy \| Level 1 \| Cash equivalents
Assets
Total nuclear decommissioning trust	0.2	0.1
Total rabbi trust	0.2	0.2
Westar Energy \| Level 2
Assets
Total nuclear decommissioning trust	0.0	0.0
Total rabbi trust	0.0	0.0
Total Assets	0.0	0.0
Westar Energy \| Level 2 \| Core bond fund
Assets
Total nuclear decommissioning trust	0.0	0.0
Total rabbi trust	0.0	0.0
Westar Energy \| Level 2 \| High-yield bond fund
Assets
Total nuclear decommissioning trust	0.0	0.0
Westar Energy \| Level 2 \| Emerging markets bond fund
Assets
Total nuclear decommissioning trust	0.0	0.0
Westar Energy \| Level 2 \| Combination debt/equity/other fund
Assets
Total nuclear decommissioning trust	0.0	0.0
Total rabbi trust	0.0	0.0
Westar Energy \| Level 2 \| Alternative investments fund
Assets
Total nuclear decommissioning trust	0.0	0.0
Westar Energy \| Level 2 \| Real estate securities fund
Assets
Total nuclear decommissioning trust	0.0	0.0
Westar Energy \| Level 2 \| Cash equivalents
Assets
Total nuclear decommissioning trust	0.0	0.0
Total rabbi trust	0.0	0.0
Westar Energy \| Level 3
Assets
Total nuclear decommissioning trust	0.0	0.0
Total rabbi trust	0.0	0.0
Total Assets	0.0	0.0
Westar Energy \| Level 3 \| Core bond fund
Assets
Total nuclear decommissioning trust	0.0	0.0
Total rabbi trust	0.0	0.0
Westar Energy \| Level 3 \| High-yield bond fund
Assets
Total nuclear decommissioning trust	0.0	0.0
Westar Energy \| Level 3 \| Emerging markets bond fund
Assets
Total nuclear decommissioning trust	0.0	0.0
Westar Energy \| Level 3 \| Combination debt/equity/other fund
Assets
Total nuclear decommissioning trust	0.0	0.0
Total rabbi trust	0.0	0.0
Westar Energy \| Level 3 \| Alternative investments fund
Assets
Total nuclear decommissioning trust	0.0	0.0
Westar Energy \| Level 3 \| Real estate securities fund
Assets
Total nuclear decommissioning trust	0.0	0.0
Westar Energy \| Level 3 \| Cash equivalents
Assets
Total nuclear decommissioning trust	0.0	0.0
Total rabbi trust	0.0	0.0
Westar Energy \| NAV
Assets
Total nuclear decommissioning trust	44.0	42.6
Total rabbi trust	31.4	30.4
Total Assets	75.4	73.0
Westar Energy \| NAV \| Core bond fund
Assets
Total nuclear decommissioning trust	0.0	0.0
Total rabbi trust	25.2	24.8
Westar Energy \| NAV \| High-yield bond fund
Assets
Total nuclear decommissioning trust	0.0	0.0
Westar Energy \| NAV \| Emerging markets bond fund
Assets
Total nuclear decommissioning trust	0.0	0.0
Westar Energy \| NAV \| Combination debt/equity/other fund
Assets
Total nuclear decommissioning trust	0.0	0.0
Total rabbi trust	6.2	5.6
Westar Energy \| NAV \| Alternative investments fund
Assets
Total nuclear decommissioning trust	24.5	24.1
Westar Energy \| NAV \| Real estate securities fund
Assets
Total nuclear decommissioning trust	12.2	11.8
Westar Energy \| NAV \| Cash equivalents
Assets
Total nuclear decommissioning trust	0.0	0.0
Total rabbi trust	0.0	0.0
Westar Energy \| Domestic \| Equity securities
Assets
Total nuclear decommissioning trust	83.5	70.6
Westar Energy \| Domestic \| Level 1 \| Equity securities
Assets
Total nuclear decommissioning trust	76.2	63.9
Westar Energy \| Domestic \| Level 2 \| Equity securities
Assets
Total nuclear decommissioning trust	0.0	0.0
Westar Energy \| Domestic \| Level 3 \| Equity securities
Assets
Total nuclear decommissioning trust	0.0	0.0
Westar Energy \| Domestic \| NAV \| Equity securities
Assets
Total nuclear decommissioning trust	7.3	6.7
Westar Energy \| International \| Equity securities
Assets
Total nuclear decommissioning trust	47.5	36.2
Westar Energy \| International \| Level 1 \| Equity securities
Assets
Total nuclear decommissioning trust	47.5	36.2
Westar Energy \| International \| Level 2 \| Equity securities
Assets
Total nuclear decommissioning trust	0.0	0.0
Westar Energy \| International \| Level 3 \| Equity securities
Assets
Total nuclear decommissioning trust	0.0	0.0
Westar Energy \| International \| NAV \| Equity securities
Assets
Total nuclear decommissioning trust	0.0	0.0
KCP&L
Assets
Total nuclear decommissioning trust	279.0	244.6
Total self-insured health plan trust	13.5	12.4
Total Assets	292.5	257.0
KCP&L \| Equity securities
Assets
Total nuclear decommissioning trust	194.2	166.6
Total self-insured health plan trust	0.5	0.5
KCP&L \| Cash equivalents
Assets
Total nuclear decommissioning trust	3.7	1.7
KCP&L \| U.S. Treasury
Assets
Total nuclear decommissioning trust	45.7	42.1
KCP&L \| U.S. Agency
Assets
Total nuclear decommissioning trust	0.4	0.4
KCP&L \| State and local obligations
Assets
Total nuclear decommissioning trust	2.2	2.1
KCP&L \| Corporate bonds
Assets
Total nuclear decommissioning trust	33.1	30.9
KCP&L \| Foreign governments
Assets
Total nuclear decommissioning trust	0.1	0.1
KCP&L \| Other
Assets
Total nuclear decommissioning trust	(0.4)	0.7
KCP&L \| Debt securities
Assets
Total self-insured health plan trust	5.3	3.9
KCP&L \| Cash and cash equivalents
Assets
Total self-insured health plan trust	7.7	8.0
KCP&L \| Level 1
Assets
Total nuclear decommissioning trust	243.6	211.1
Total self-insured health plan trust	8.9	8.8
Total Assets	252.5	219.9
KCP&L \| Level 1 \| Equity securities
Assets
Total nuclear decommissioning trust	194.2	166.6
Total self-insured health plan trust	0.5	0.5
KCP&L \| Level 1 \| Cash equivalents
Assets
Total nuclear decommissioning trust	3.7	1.7
KCP&L \| Level 1 \| U.S. Treasury
Assets
Total nuclear decommissioning trust	45.7	42.1
KCP&L \| Level 1 \| U.S. Agency
Assets
Total nuclear decommissioning trust	0.0	0.0
KCP&L \| Level 1 \| State and local obligations
Assets
Total nuclear decommissioning trust	0.0	0.0
KCP&L \| Level 1 \| Corporate bonds
Assets
Total nuclear decommissioning trust	0.0	0.0
KCP&L \| Level 1 \| Foreign governments
Assets
Total nuclear decommissioning trust	0.0	0.0
KCP&L \| Level 1 \| Other
Assets
Total nuclear decommissioning trust	0.0	0.7
KCP&L \| Level 1 \| Debt securities
Assets
Total self-insured health plan trust	0.7	0.3
KCP&L \| Level 1 \| Cash and cash equivalents
Assets
Total self-insured health plan trust	7.7	8.0
KCP&L \| Level 2
Assets
Total nuclear decommissioning trust	35.4	33.5
Total self-insured health plan trust	4.6	3.6
Total Assets	40.0	37.1
KCP&L \| Level 2 \| Equity securities
Assets
Total nuclear decommissioning trust	0.0	0.0
Total self-insured health plan trust	0.0	0.0
KCP&L \| Level 2 \| Cash equivalents
Assets
Total nuclear decommissioning trust	0.0	0.0
KCP&L \| Level 2 \| U.S. Treasury
Assets
Total nuclear decommissioning trust	0.0	0.0
KCP&L \| Level 2 \| U.S. Agency
Assets
Total nuclear decommissioning trust	0.4	0.4
KCP&L \| Level 2 \| State and local obligations
Assets
Total nuclear decommissioning trust	2.2	2.1
KCP&L \| Level 2 \| Corporate bonds
Assets
Total nuclear decommissioning trust	33.1	30.9
KCP&L \| Level 2 \| Foreign governments
Assets
Total nuclear decommissioning trust	0.1	0.1
KCP&L \| Level 2 \| Other
Assets
Total nuclear decommissioning trust	(0.4)	0.0
KCP&L \| Level 2 \| Debt securities
Assets
Total self-insured health plan trust	4.6	3.6
KCP&L \| Level 2 \| Cash and cash equivalents
Assets
Total self-insured health plan trust	0.0	0.0
KCP&L \| Level 3
Assets
Total nuclear decommissioning trust	0.0	0.0
Total self-insured health plan trust	0.0	0.0
Total Assets	0.0	0.0
KCP&L \| Level 3 \| Equity securities
Assets
Total nuclear decommissioning trust	0.0	0.0
Total self-insured health plan trust	0.0	0.0
KCP&L \| Level 3 \| Cash equivalents
Assets
Total nuclear decommissioning trust	0.0	0.0
KCP&L \| Level 3 \| U.S. Treasury
Assets
Total nuclear decommissioning trust	0.0	0.0
KCP&L \| Level 3 \| U.S. Agency
Assets
Total nuclear decommissioning trust	0.0	0.0
KCP&L \| Level 3 \| State and local obligations
Assets
Total nuclear decommissioning trust	0.0	0.0
KCP&L \| Level 3 \| Corporate bonds
Assets
Total nuclear decommissioning trust	0.0	0.0
KCP&L \| Level 3 \| Foreign governments
Assets
Total nuclear decommissioning trust	0.0	0.0
KCP&L \| Level 3 \| Other
Assets
Total nuclear decommissioning trust	0.0	0.0
KCP&L \| Level 3 \| Debt securities
Assets
Total self-insured health plan trust	0.0	0.0
KCP&L \| Level 3 \| Cash and cash equivalents
Assets
Total self-insured health plan trust	0.0	0.0
KCP&L \| NAV
Assets
Total nuclear decommissioning trust	0.0	0.0
Total self-insured health plan trust	0.0	0.0
Total Assets	0.0	0.0
KCP&L \| NAV \| Equity securities
Assets
Total nuclear decommissioning trust	0.0	0.0
Total self-insured health plan trust	0.0	0.0
KCP&L \| NAV \| Cash equivalents
Assets
Total nuclear decommissioning trust	0.0	0.0
KCP&L \| NAV \| U.S. Treasury
Assets
Total nuclear decommissioning trust	0.0	0.0
KCP&L \| NAV \| U.S. Agency
Assets
Total nuclear decommissioning trust	0.0	0.0
KCP&L \| NAV \| State and local obligations
Assets
Total nuclear decommissioning trust	0.0	0.0
KCP&L \| NAV \| Corporate bonds
Assets
Total nuclear decommissioning trust	0.0	0.0
KCP&L \| NAV \| Foreign governments
Assets
Total nuclear decommissioning trust	0.0	0.0
KCP&L \| NAV \| Other
Assets
Total nuclear decommissioning trust	0.0	0.0
KCP&L \| NAV \| Debt securities
Assets
Total self-insured health plan trust	0.0	0.0
KCP&L \| NAV \| Cash and cash equivalents
Assets
Total self-insured health plan trust	0.0	0.0
Other Evergy
Assets
Total rabbi trust	13.5	13.2
Liabilities
Total	40.4	5.4
Other Evergy \| Interest rate swaps
Liabilities
Interest rate swaps	40.4	5.4
Other Evergy \| Cash and cash equivalents
Assets
Total rabbi trust	0.4
Other Evergy \| Fixed income fund
Assets
Total rabbi trust	13.1	13.2
Other Evergy \| Level 1
Assets
Total rabbi trust	0.4	0.0
Liabilities
Total	0.0	0.0
Other Evergy \| Level 1 \| Interest rate swaps
Liabilities
Interest rate swaps	0.0	0.0
Other Evergy \| Level 1 \| Cash and cash equivalents
Assets
Total rabbi trust	0.4
Other Evergy \| Level 1 \| Fixed income fund
Assets
Total rabbi trust	0.0	0.0
Other Evergy \| Level 2
Assets
Total rabbi trust	0.0	0.0
Liabilities
Total	40.4	5.4
Other Evergy \| Level 2 \| Interest rate swaps
Liabilities
Interest rate swaps	40.4	5.4
Other Evergy \| Level 2 \| Cash and cash equivalents
Assets
Total rabbi trust	0.0
Other Evergy \| Level 2 \| Fixed income fund
Assets
Total rabbi trust	0.0	0.0
Other Evergy \| Level 3
Assets
Total rabbi trust	0.0	0.0
Liabilities
Total	0.0	0.0
Other Evergy \| Level 3 \| Interest rate swaps
Liabilities
Interest rate swaps	0.0	0.0
Other Evergy \| Level 3 \| Cash and cash equivalents
Assets
Total rabbi trust	0.0
Other Evergy \| Level 3 \| Fixed income fund
Assets
Total rabbi trust	0.0	0.0
Other Evergy \| NAV
Assets
Total rabbi trust	13.1	13.2
Liabilities
Total	0.0	0.0
Other Evergy \| NAV \| Interest rate swaps
Liabilities
Interest rate swaps	0.0	0.0
Other Evergy \| NAV \| Cash and cash equivalents
Assets
Total rabbi trust	0.0
Other Evergy \| NAV \| Fixed income fund
Assets
Total rabbi trust	$ 13.1	$ 13.2

LEASES Narrative (Details)	6 Months Ended
LEASES Narrative (Details)	Jun. 30, 2019
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease term	1 year
Minimum \| Westar Energy
Lessee, Lease, Description [Line Items]
Remaining lease term	1 year
Minimum \| KCP&L
Lessee, Lease, Description [Line Items]
Remaining lease term	2 years
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease term	20 years
Maximum \| Westar Energy
Lessee, Lease, Description [Line Items]
Remaining lease term	20 years
Maximum \| KCP&L
Lessee, Lease, Description [Line Items]
Remaining lease term	27 years