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Income Taxes (Tables)
12 Months Ended
Dec. 31, 2014
Dec. 31, 2013
Income Tax Disclosure [Abstract]    
Schedule Of Effective Income Tax Rate Reconciliation
The following table presents the principal reasons for the difference between the effective income tax rate and the statutory federal income tax rate for the years ended December 31, 2014, 2013, and 2012:
 
Ameren Missouri
 
Ameren Illinois
 
Ameren
2014
 
 
 
 
 
Statutory federal income tax rate:
35
 %
 
35
 %
 
35
 %
Increases (decreases) from:
 
 
 
 
 
Amortization of investment tax credit
(1
)
 

 
(1
)
State tax
3

 
6

 
4

Other permanent items

 

 
1

Effective income tax rate
37
 %
 
41
 %
 
39
 %
2013
 
 
 
 
 
Statutory federal income tax rate:
35
 %
 
35
 %
 
35
 %
Increases (decreases) from:
 
 
 
 
 
Depreciation differences

 
(1
)
 

Amortization of investment tax credit
(1
)
 

 
(1
)
State tax
3

 
6

 
4

Other permanent items
1

 

 

Effective income tax rate
38
 %
 
40
 %
 
38
 %
2012
 
 
 
 
 
Statutory federal income tax rate:
35
 %
 
35
 %
 
35
 %
Increases (decreases) from:
 
 
 
 
 
Depreciation differences
(1
)
 

 
(1
)
Amortization of investment tax credit
(1
)
 
(1
)
 
(1
)
State tax
3

 
6

 
5

Reserve for uncertain tax positions
1

 

 

Other permanent items

 

 
(1
)
Effective income tax rate
37
 %
 
40
 %
 
37
 %


 
Schedule Of Components Of Income Tax Expense (Benefit)
The following table presents the components of income tax expense (benefit) for the years ended December 31, 2014, 2013, and 2012:
 
Ameren Missouri
 
Ameren Illinois
 
Other
 
Ameren
2014
 
 
 
 
 
 
 
Current taxes:
 
 
 
 
 
 
 
Federal
$
(13
)
 
$
(51
)
 
$
27

 
$
(37
)
State
(3
)
 
(2
)
 
(32
)
 
(37
)
Deferred taxes:
 
 
 
 
 
 
 
Federal
222

 
159

 
(12
)
 
369

State
28

 
38

 
22

 
88

Deferred investment tax credits, amortization
(5
)
 
(1
)
 

 
(6
)
Total income tax expense
$
229

 
$
143

 
$
5

 
$
377

2013
 
 
 
 
 
 
 
Current taxes:
 
 
 
 
 
 
 
Federal
$
136

 
$
(15
)
 
$
(239
)
(a) 
$
(118
)
State
41

 
21

 
(43
)
(a) 
19

Deferred taxes:
 
 
 
 
 
 
 
Federal
64

 
99

 
205

(a) 
368

State
6

 
6

 
36

(a) 
48

Deferred investment tax credits, amortization
(5
)
 
(1
)
 

 
(6
)
Total income tax expense (benefit)
$
242

 
$
110

 
$
(41
)
 
$
311

2012
 
 
 
 
 
 
 
Current taxes:
 
 
 
 
 
 
 
Federal
$
(25
)
 
$
(7
)
 
$
72

 
$
40

State
(10
)
 
(3
)
 
23

 
10

Deferred taxes:
 
 
 
 
 
 
 
Federal
248

 
76

 
(120
)
 
204

State
44

 
30

 
(14
)
 
60

Deferred investment tax credits, amortization
(5
)
 
(2
)
 

 
(7
)
Total income tax expense (benefit)
$
252

 
$
94

 
$
(39
)
 
$
307


(a)
These amounts are substantially related to the reversal of unrecognized tax benefits as a result of IRS guidance related to the deductibility of expenditures to maintain, replace or improve steam or electric power generation property, along with casualty loss deductions for storm damage. The amounts also reflect the increase in deferred tax expense due to available net operating losses.
 
Schedule Of Deferred Tax Assets And Liabilities Resulting From Temporary Differences
The following table presents the deferred tax assets and deferred tax liabilities recorded as a result of temporary differences at December 31, 2014 and 2013:
 
Ameren Missouri
 
Ameren Illinois
 
Other
 
Ameren
2014
 
 
 
 
 
 
 
Accumulated deferred income taxes, net liability (asset):
 
 
 
 
 
 
 
Plant related
$
2,776

 
$
1,393

 
$
16

 
$
4,185

Regulatory assets, net
82

 
(5
)
 
1

 
78

Deferred employee benefit costs
(80
)
 
(45
)
 
(95
)
 
(220
)
Revenue requirement reconciliation adjustments


 
66

 
3

 
69

Tax carryforwards
(107
)
 
(139
)
 
(429
)
 
(675
)
Other
86

 
(22
)
 
70

 
134

Total net accumulated deferred income tax liabilities (assets)(a)
$
2,757

 
$
1,248

 
$
(434
)
 
$
3,571

2013
 
 
 
 
 
 
 
Accumulated deferred income taxes, net liability (asset):
 
 
 
 
 
 
 
Plant related
$
2,513

 
$
1,243

 
$
13

 
$
3,769

Regulatory assets, net
74

 
2

 

 
76

Deferred employee benefit costs
(74
)
 
(85
)
 
(114
)
 
(273
)
Revenue requirement reconciliation adjustments

 
(4
)
 
2

 
(2
)
Tax carryforwards
(76
)
 
(95
)
 
(370
)
 
(541
)
Other
67

 
10

 
38

 
115

Total net accumulated deferred income tax liabilities (assets)(b)
$
2,504

 
$
1,071

 
$
(431
)
 
$
3,144


(a)
Includes $49 million recorded in "Other current assets" on Ameren Missouri's balance sheet as of December 31, 2014.
(b)
Includes $20 million recorded in "Other current assets" on Ameren Missouri's balance sheet as of December 31, 2013.
 
Schedule Of Net Operating Loss Carryforwards And Tax Credit Carryforwards
2013.
The following table presents the components of deferred tax assets relating to net operating loss carryforwards, tax credit carryforwards, and charitable contribution carryforwards at December 31, 2014:
 
Ameren Missouri
 
Ameren Illinois
 
Other
 
Ameren
Net operating loss carryforwards:
 
 
 
 
 
 
 
Federal(a)
$
75

 
$
127

 
$
255

 
$
457

State(b)
11

 
10

 
53

 
74

Total net operating loss carryforwards
$
86

 
$
137

 
$
308

 
$
531

Tax credit carryforwards:
 
 
 
 
 
 
 
Federal(c)
$
21

 
$
1

 
$
77

 
$
99

State(d)
1

 
2

 
33

 
36

State valuation allowance(e)
(1
)
 
(1
)
 
(2
)
 
(4
)
Total tax credit carryforwards
$
21

 
$
2

 
$
108

 
$
131

Charitable contribution carryforwards(f)
$

 
$

 
$
19

 
$
19

Valuation allowance(g)

 

 
(6
)
 
(6
)
Total charitable contribution carryforwards
$

 
$

 
$
13

 
$
13


(a)
Will begin to expire in 2028.
(b)
Will begin to expire in 2020.
(c)
Will begin to expire in 2029.
(d)
Began to expire in 2013.
(e)
This balance increased by less than $1 million, $- million, and $- million for Ameren, Ameren Missouri, and Ameren Illinois, respectively, during 2014.
(f)
These began to expire in 2013.
(g)
This balance increased by $3 million, $- million and $- million for Ameren, Ameren Missouri and Ameren Illinois, respectively, during 2014.
The following table presents the components of deferred tax assets relating to net operating loss carryforwards, tax credit carryforwards, and charitable contribution carryforwards at December 31, 2013:
 
Ameren Missouri
 
Ameren Illinois
 
Other
 
Ameren
Net operating loss carryforwards:
 
 
 
 
 
 
 
Federal(a)
$
61

 
$
84

 
$
215

 
$
360

State(b)
3

 
11

 
34

 
48

Total net operating loss carryforwards
$
64

 
$
95

 
$
249

 
$
408

Tax credit carryforwards:
 
 
 
 
 
 
 
Federal(c)
$
12

 
$

 
$
76

 
$
88

State(d)
1

 
1

 
32

 
34

State valuation allowance(e)
(1
)
 
(1
)
 
(2
)
 
(4
)
Total tax credit carryforwards
$
12

 
$

 
$
106

 
$
118

Charitable contribution carryforwards(f)
$

 
$

 
$
18

 
$
18

Valuation allowance(g)

 

 
(3
)
 
(3
)
Total charitable contribution carryforwards
$

 
$

 
$
15

 
$
15


(a)
Will begin to expire in 2028
(b)
Will begin to expire in 2019.
(c)
Will begin to expire in 2029.
(d)
Began to expire in 2013.
(e)
Balance increased by $2 million, $- million, and $- million for Ameren, Ameren Missouri, and Ameren Illinois, respectively, during 2013.
(f)
These began to expire in 2013.
(g)
This balance increased by $3 million, $- million, and $- million for Ameren, Ameren Missouri, and Ameren Illinois, respectively, during 2013.
Schedule Of Changes To Unrecognized Tax Benefits And Related Interest
A reconciliation of the change in the unrecognized tax benefit balance during the years ended December 31, 2012, 2013, and 2014, is as follows:
 
Ameren Missouri
 
Ameren Illinois
 
Other
 
Ameren
Unrecognized tax benefits – January 1, 2012
$
124

 
$
11

 
$
13

 
$
148

Increases based on tax positions prior to 2012
4

 

 
1

 
5

Decreases based on tax positions prior to 2012
(7
)
 
(1
)
 
(5
)
 
(13
)
Increases based on tax positions related to 2012
15

 
3

 
(1
)
 
17

Changes related to settlements with taxing authorities

 

 

 

Decreases related to the lapse of statute of limitations

 

 
(1
)
 
(1
)
Unrecognized tax benefits – December 31, 2012
$
136

 
$
13

 
$
7

 
$
156

Increases based on tax positions prior to 2013

 
2

 
5

 
7

Decreases based on tax positions prior to 2013
(122
)
 
(16
)
 
(5
)
 
(143
)
Increases (decreases) based on tax positions related to 2013
16

 

 
53

(a) 
69

Changes related to settlements with taxing authorities

 

 

 

Decreases related to the lapse of statute of limitations
1

 

 

 
1

Unrecognized tax benefits – December 31, 2013
$
31

 
$
(1
)
 
$
60

 
$
90

Increases based on tax positions prior to 2014
1

 
1

 
4

 
6

Decreases based on tax positions prior to 2014
(32
)
 
(1
)
 
(9
)
 
(42
)
Increases based on tax positions related to 2014

 

 

 

Changes related to settlements with taxing authorities

 

 

 

Increases related to the lapse of statute of limitations

 

 

 

Unrecognized tax benefits (detriments) – December 31, 2014
$

 
$
(1
)
 
$
55

 
$
54

Total unrecognized tax benefits that, if recognized, would affect the effective tax rates as of December 31, 2012
$
3

 
$
(1
)
 
$
(1
)
 
$
1

Total unrecognized tax benefits (detriments) that, if recognized, would affect the effective tax rates as of December 31, 2013
$
3

 
$

 
$
51

(a) 
$
54

Total unrecognized tax benefits that, if recognized, would affect the effective tax rates as of December 31, 2014
$

 
$
(1
)
 
$
53

(a) 
$
52


(a)
Primarily due to tax positions relating to the New AER divestiture. The income statement impact of this unrecognized tax benefit was included in "Income (loss) from discontinued operations, net of taxes" on Ameren's consolidated statement of income (loss). See Note 16 – Divestiture Transactions and Discontinued Operations for additional information.
 
Reconciliation Of Changes In Liability For Interest On Unrecognized Tax Benefits
A reconciliation of the change in the liability for interest on unrecognized tax benefits during the years ended December 31, 2012, 2013, and 2014, is as follows:
 
Ameren Missouri
 
Ameren Illinois
 
Other
 
Ameren
Liability for interest – January 1, 2012
$
6

 
$
1

 
$
(2
)
 
$
5

Interest charges (income) for 2012
2

 

 
(1
)
 
1

Liability for interest – December 31, 2012
$
8

 
$
1

 
$
(3
)
 
$
6

Interest charges (income) for 2013
(8
)
 
(1
)
 
4

 
(5
)
Liability for interest – December 31, 2013
$

 
$

 
$
1

 
$
1

Interest charges (income) for 2014

 

 
(1
)
 
(1
)
Liability for interest – December 31, 2014
$

 
$

 
$

 
$