Significant Accounting Policies (Note)

3 Months Ended

Mar. 31, 2014

Accounting Policies [Abstract]

Significant Accounting Policies [Text Block]

SIGNIFICANT ACCOUNTING POLICIES

Comprehensive Income (Loss)

Comprehensive income (loss) is the change in common shareholders' equity during a period from transactions and events from non-owner sources, including net income. As shown in the following tables, amounts recorded to accumulated other comprehensive loss for the three months ended March 31, 2014 reflected changes in benefit obligations, consisting of deferred actuarial losses, prior service costs and transition amounts related to pension and other postretirement benefit plans.

	Changes in Accumulated Other Comprehensive Loss by Component (a)
	Three Months Ended March 31, 2014
	Net Unrealized Gain/(Loss) on Investments		Benefit Obligations			Total
	(In millions)
Beginning balance, December 31, 2013	$	1	$	(17	)	$	(16	)
Other comprehensive income before reclassifications	—		(1		)	(1		)
Amounts reclassified from Accumulated other comprehensive income	—		—			—
Net current-period other comprehensive income	—		(1		)	(1		)
Ending balance, March 31, 2014	$	1	$	(18	)	$	(17	)

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(a) All amounts are net of tax.

Intangible Assets

The Company has certain intangible assets relating to emission allowances and renewable energy credits as shown below:

	March 31,		December 31,
	2014		2013
	(In millions)
Emission allowances	$	2	$	2
Renewable energy credits	50		51
	52		53
Less current intangible assets	13		12
	$	39	$	41

Emission allowances and renewable energy credits are charged to expense, using average cost, as the allowances and credits are consumed in the operation of the business.

Income Taxes

The Company's effective tax rate for the three months ended March 31, 2014 was 36% as compared to 35% for the three months ended March 31, 2013.

DTE Electric had an income tax payable of $17 million at March 31, 2014 and an income tax receivable of $23 million at December 31, 2013 due DTE Energy.

The Company had $2 million of unrecognized tax benefits at March 31, 2014, that, if recognized, would favorably impact its effective tax rate. The Company does not anticipate any material changes to the unrecognized tax benefits in the next twelve months.

Stock-Based Compensation

The Company received an allocation of costs from DTE Energy associated with stock-based compensation of $19 million and $13 million for the three months ended March 31, 2014 and March 31, 2013, respectively.