Regulatory Matters (Tables) (Consumers Energy Company [Member])

12 Months Ended

Dec. 31, 2013

Public Utility, Property, Plant and Equipment [Line Items]

Schedule of Regulatory Assets and Liabilities

In Millions
December 31	End of Recovery  or Refund Period	2013			2012
Regulatory assets
Current
Energy optimization plan incentive1	2014		$	17		$	15
Gas revenue decoupling mechanism1	2014			17			16
Cancelled coal-fueled plant costs2	2014			5			4
Other2	2014			1			-
Total current regulatory assets			$	40		$	35
Non-current
Postretirement benefits3	various		$	634		$	1,700
Costs of electric generating units to be retired and securitized2	2029			362			-
MGP sites4	various			148			152
Other securitized costs2	2016			129			192
ARO4	various			129			123
Unamortized debt costs4	various			74			55
Gas storage inventory adjustments4	various			23			15
Energy optimization plan incentive1	2015			18			17
Major maintenance2	various			10			5
Cancelled coal-fueled plant costs2	2015			2			7
Gas revenue decoupling mechanism1	2014			-			17
Other2	various			1			4
Total non-current regulatory assets			$	1,530		$	2,287
Total regulatory assets			$	1,570		$	2,322
Regulatory liabilities
Current
Income taxes, net	2014		$	64		$	-
Renewable energy grant	2014			2			-
DOE settlement	2013			-			23
Other	2014			1			2
Total current regulatory liabilities			$	67		$	25
Non-current
Cost of removal	various		$	1,599		$	1,441
Renewable energy plan	2028			159			175
Income taxes, net	various			157			336
Postretirement benefits	various			98			-
ARO	various			93			103
Renewable energy grant	2043			65			-
Energy optimization plan	2015			31			34
Other	various			13			12
Total non-current regulatory liabilities			$	2,215		$	2,101
Total regulatory liabilities			$	2,282		$	2,126

1These regulatory assets have arisen from alternative revenue programs and are not associated with incurred costs or capital investments.  Therefore, the MPSC has provided for recovery without a return.

2These regulatory assets either are included in rate base (or are expected to be included, for costs incurred subsequent to the most recently approved rate case), thereby providing a return on expenditures, or provide a specific return on investment authorized by the MPSC.

3This regulatory asset is offset partially by liabilities.  The net amount is included in rate base, thereby providing a return.

4These regulatory assets represent incurred costs for which the MPSC has provided, or Consumers expects, recovery without a return on investment.

Schedule of Assets and Liabilities for PSCR and GCR Underrecoveries and Overrecoveries

In Millions
December 31	2013			2012
Accrued power supply revenue		$	-		$	32
Accrued rate refunds			12			6

Power Supply Cost Recover (PSCR) [Member]

Public Utility, Property, Plant and Equipment [Line Items]

Schedule of Reconciliation Filings Pending with MPSC

PSCR Year	Date Filed	Net  Underrecovery  (In Millions)			PSCR Cost of  Power Sold  (In Billions)
2012	March 2013		$	18		$	1.9

Gas Cost Recover (GCR) [Member]

Public Utility, Property, Plant and Equipment [Line Items]

Schedule of Reconciliation Filings Pending with MPSC

GCR Year	Date Filed	Net  Underrecovery  (In Millions)			GCR Cost of  Gas Sold  (In Billions)
2012-2013	June 2013		$	22		$	0.9