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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2011
Schedule of Effective Income Tax Rate Reconciliation |
In Millions, Except Tax Rate |
Years Ended December 31 |  |  | 2011 |  |  |  | 2010 |  |  |  | 2009 |
CMS ENERGY, INCLUDING CONSUMERS |  |  |  |  |  |  |  |  |  |  |  |
Income from continuing operations before income taxes |  | $ | 604 |  |  | $ | 587 |  |  | $ | 324 |
Income tax expense at statutory rate |  |  | 211 |  |  |  | 205 |  |  |  | 114 |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |  |  |
MCIT law change, net of federal benefit 1 |  |  | (32 | ) |  |  | - |  |  |  | - |
State and local income taxes, net of federal benefit |  |  | 21 |  |  |  | 26 |  |  |  | 21 |
Income tax credit amortization |  |  | (4 | ) |  |  | (4 | ) |  |  | (4 | )
Medicare Part D exempt income, net of law change 2 |  |  | (6 | ) |  |  | (6 | ) |  |  | (6 | )
Plant basis differences |  |  | (1 | ) |  |  | 2 |  |  |  | 1 |
Tax credits, net |  |  | (1 | ) |  |  | (3 | ) |  |  | (9 | )
Valuation allowance |  |  | 1 |  |  |  | 1 |  |  |  | 2 |
Other, net |  |  | 2 |  |  |  | 3 |  |  |  | (4 | )
Income tax expense |  | $ | 191 |  |  | $ | 224 |  |  | $ | 115 |
Effective tax rate |  |  | 31.6 | % |  |  | 38.2 | % |  |  | 35.5 | %
CONSUMERS |  |  |  |  |  |  |  |  |  |  |  |
Income from continuing operations before income taxes |  | $ | 734 |  |  | $ | 688 |  |  | $ | 456 |
Income tax expense at statutory rate |  |  | 257 |  |  |  | 241 |  |  |  | 160 |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |  |  |
State and local income taxes, net of federal benefit |  |  | 24 |  |  |  | 26 |  |  |  | 19 |
Income tax credit amortization |  |  | (4 | ) |  |  | (4 | ) |  |  | (4 | )
Medicare Part D exempt income |  |  | (6 | ) |  |  | (9 | ) |  |  | (6 | )
Plant basis differences |  |  | (1 | ) |  |  | 2 |  |  |  | 1 |
Tax credits, net |  |  | (1 | ) |  |  | (3 | ) |  |  | (7 | )
Other, net |  |  | (2 | ) |  |  | 1 |  |  |  | - |
Income tax expense |  | $ | 267 |  |  | $ | 254 |  |  | $ | 163 |
Effective tax rate |  |  | 36.4 | % |  |  | 36.9 | % |  |  | 35.7 | %
1 | CMS Energy's effective tax rate for the year ended December 31, 2011 was reduced due to a one-time non-cash reduction in tax expense resulting from a change in Michigan tax law. In May 2011, Michigan enacted the MCIT, effective January 1, 2012. The MCIT, a simplified six percent corporate income tax, will replace the MBT, which is a complex multi-part business tax. Both the MBT and the MCIT are income taxes for financial reporting purposes, for which deferred income tax assets and liabilities are recorded. CMS Energy and Consumers remeasured their Michigan deferred income tax assets and liabilities at June 30, 2011 to reflect this change in law. Unlike the MBT, the MCIT does not allow future tax deductions to offset the book-tax differences that existed upon enactment of the tax. Due primarily to the elimination of these future tax deductions, Consumers has eliminated $128 million of net deferred tax assets associated with its utility book-tax temporary differences, recognizing a $128 million regulatory asset (not including the effects of income tax gross-ups), and in addition to the amounts related to Consumers, CMS Energy eliminated $32 million of net deferred tax liabilities associated with its non-utility book-tax temporary differences, recognizing a $32 million deferred income tax benefit.
2 | For the year ended December 31, 2010, CMS Energy recognized deferred tax expense of $3 million to reflect the enactment of the Health Care Acts. The law change prospectively repealed the tax deduction for the portion of the health care costs reimbursed by the Medicare Part D subsidy for taxable years beginning after December 31, 2012. Consumers has recorded a regulatory asset of $98 million at December 31, 2011 to reflect the expected recovery of additional future income taxes.
Significant Components of Income Tax Expense Table |
Years Ended December 31 |  | 2011 |  |  | 2010 |  |  | 2009 |
|  | In Millions |
CMS ENERGY, INCLUDING CONSUMERS |  |  |  |  |  |  |  |  |  |  |  |
Current income taxes |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 2 |  |  | $ | (21 | ) |  | $ | (12 | )
State and local |  |  | 24 |  |  |  | 26 |  |  |  | 17 |
|  | $ | 26 |  |  | $ | 5 |  |  | $ | 5 |
Deferred income taxes |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 207 |  |  | $ | 210 |  |  | $ | 86 |
State and local |  |  | 11 |  |  |  | 13 |  |  |  | 28 |
MCIT law change |  |  | (49 | ) |  |  | — |  |  |  | — |
|  | $ | 169 |  |  | $ | 223 |  |  | $ | 114 |
Deferred income tax credit, net |  |  | (4 | ) |  |  | (4 | ) |  |  | (4 | )
Tax expense |  | $ | 191 |  |  | $ | 224 |  |  | $ | 115 |
CONSUMERS |  |  |  |  |  |  |  |  |  |  |  |
Current income taxes |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 74 |  |  | $ | (17 | ) |  | $ | 72 |
State and local |  |  | 32 |  |  |  | 25 |  |  |  | 24 |
|  | $ | 106 |  |  | $ | 8 |  |  | $ | 96 |
Deferred income taxes |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 159 |  |  | $ | 236 |  |  | $ | 66 |
State and local |  |  | 6 |  |  |  | 14 |  |  |  | 5 |
|  | $ | 165 |  |  | $ | 250 |  |  | $ | 71 |
Deferred income tax credit, net |  |  | (4 | ) |  |  | (4 | ) |  |  | (4 | )
Tax expense |  | $ | 267 |  |  | $ | 254 |  |  | $ | 163 |
Principal Components of Deferred Income Tax Assets Table |
In Millions |
December 31 |  |  | 2011 |  |  |  | 2010 |
CMS ENERGY, INCLUDING CONSUMERS |  |  |  |  |  |  |  |
Employee benefits |  | $ | (126 | ) |  | $ | (76 | )
Gas inventory |  |  | (155 | ) |  |  | (177 | )
Plant, property, and equipment |  |  | (1,668 | ) |  |  | (1,382 | )
Regulatory tax liability |  |  | 70 |  |  |  | 162 |
Reserves and accruals |  |  | 86 |  |  |  | 101 |
Securitized costs |  |  | (96 | ) |  |  | (120 | )
Tax loss and credit carryforwards |  |  | 806 |  |  |  | 996 |
Other |  |  | 92 |  |  |  | (103 | )
|  | $ | (991 | ) |  | $ | (599 | )
Less valuation allowance |  |  | (20 | ) |  |  | (19 | )
Total net deferred income tax liabilities |  | $ | (1,011 | ) |  | $ | (618 | )
Deferred tax assets, net of valuation reserves |  | $ | 1,034 |  |  | $ | 1,240 |
Deferred tax liabilities |  |  | (2,045 | ) |  |  | (1,858 | )
Total net deferred income tax liabilities |  | $ | (1,011 | ) |  | $ | (618 | )
CONSUMERS |  |  |  |  |  |  |  |
Employee benefits |  | $ | (158 | ) |  | $ | (110 | )
Gas inventory |  |  | (155 | ) |  |  | (177 | )
Plant, property, and equipment |  |  | (1,742 | ) |  |  | (1,464 | )
Regulatory tax liability |  |  | 70 |  |  |  | 162 |
Reserves and accruals |  |  | 44 |  |  |  | 45 |
Securitized costs |  |  | (96 | ) |  |  | (120 | )
Tax loss and credit carryforwards |  |  | 67 |  |  |  | 281 |
Other |  |  | 81 |  |  |  | (115 | )
|  | $ | (1,889 | ) |  | $ | (1,498 | )
Less valuation allowance |  |  | (1 | ) |  |  | - |
Total net deferred income tax liabilities |  | $ | (1,890 | ) |  | $ | (1,498 | )
Deferred tax assets, net of valuation reserves |  | $ | 261 |  |  | $ | 488 |
Deferred tax liabilities |  |  | (2,151 | ) |  |  | (1,986 | )
Total net deferred income tax liabilities |  | $ | (1,890 | ) |  | $ | (1,498 | )
Loss and Credit Carryforwards Table |
In Millions |
|  | Gross Amount |  |  | Tax Attribute |  |  | Expiration |
CMS ENERGY, INCLUDING CONSUMERS |  |  |  |  |  |  |  |  |  |  |  |
Federal net operating loss carryforward |  |  | $ 1,403 |  |  |  | $ 491 |  |  |  | 2023 – 2031 |
Local net operating loss carryforwards |  |  | 439 |  |  |  | 4 |  |  |  | 2023 – 2031 |
State capital loss carryforward |  |  | 26 |  |  |  | 2 |  |  |  | 2014 – 2015 |
Alternative minimum tax credits |  |  | 269 |  |  |  | 269 |  |  |  | No expiration |
General business credits |  |  | 40 |  |  |  | 40 |  |  |  | 2012 – 2031 |
Total tax attributes |  |  |  |  |  |  | $ 806 |  |  |  |  |
CONSUMERS |  |  |  |  |  |  |  |  |  |  |  |
Federal net operating loss carryforward |  |  | $ 134 |  |  |  | $ 47 |  |  |  | 2023 – 2031 |
State capital loss carryforward |  |  | 10 |  |  |  | 1 |  |  |  | 2014 – 2015 |
Alternative minimum tax credits |  |  | 5 |  |  |  | 5 |  |  |  | No expiration |
General business credits |  |  | 14 |  |  |  | 14 |  |  |  | 2012 – 2031 |
Total tax attributes |  |  |  |  |  |  | $ 67 |  |  |  |  |
Reconciliation of Beginning and Ending Uncertain Tax Benefits Table |
In Millions |
Years Ended December 31 |  |  | 2011 |  |  |  | 2010 |  |  |  | 2009 |
CMS ENERGY, INCLUDING CONSUMERS |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  |  | $ 4 |  |  |  | $ 62 |  |  |  | $ 65 |
Reductions for prior year tax positions |  |  | (1 | ) |  |  | (58 | ) |  |  | (6 | )
Additions for prior year tax positions |  |  | 1 |  |  |  | - |  |  |  | 2 |
Additions for current year tax positions |  |  | - |  |  |  | - |  |  |  | 1 |
Balance at end of period |  |  | $ 4 |  |  |  | $ 4 |  |  |  | $ 62 |
CONSUMERS |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  |  | $ 3 |  |  |  | $ 57 |  |  |  | $ 55 |
Reductions for prior year tax positions |  |  | - |  |  |  | (54 | ) |  |  | (1 | )
Additions for prior year tax positions |  |  | 1 |  |  |  | - |  |  |  | 2 |
Additions for current year tax positions |  |  | - |  |  |  | - |  |  |  | 1 |
Balance at end of period |  |  | $ 4 |  |  |  | $ 3 |  |  |  | $ 57 |
Consumers Energy Company [Member] |
Schedule of Effective Income Tax Rate Reconciliation |
In Millions, Except Tax Rate |
Years Ended December 31 |  |  | 2011 |  |  |  | 2010 |  |  |  | 2009 |
CMS ENERGY, INCLUDING CONSUMERS |  |  |  |  |  |  |  |  |  |  |  |
Income from continuing operations before income taxes |  | $ | 604 |  |  | $ | 587 |  |  | $ | 324 |
Income tax expense at statutory rate |  |  | 211 |  |  |  | 205 |  |  |  | 114 |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |  |  |
MCIT law change, net of federal benefit 1 |  |  | (32 | ) |  |  | - |  |  |  | - |
State and local income taxes, net of federal benefit |  |  | 21 |  |  |  | 26 |  |  |  | 21 |
Income tax credit amortization |  |  | (4 | ) |  |  | (4 | ) |  |  | (4 | )
Medicare Part D exempt income, net of law change 2 |  |  | (6 | ) |  |  | (6 | ) |  |  | (6 | )
Plant basis differences |  |  | (1 | ) |  |  | 2 |  |  |  | 1 |
Tax credits, net |  |  | (1 | ) |  |  | (3 | ) |  |  | (9 | )
Valuation allowance |  |  | 1 |  |  |  | 1 |  |  |  | 2 |
Other, net |  |  | 2 |  |  |  | 3 |  |  |  | (4 | )
Income tax expense |  | $ | 191 |  |  | $ | 224 |  |  | $ | 115 |
Effective tax rate |  |  | 31.6 | % |  |  | 38.2 | % |  |  | 35.5 | %
CONSUMERS |  |  |  |  |  |  |  |  |  |  |  |
Income from continuing operations before income taxes |  | $ | 734 |  |  | $ | 688 |  |  | $ | 456 |
Income tax expense at statutory rate |  |  | 257 |  |  |  | 241 |  |  |  | 160 |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |  |  |
State and local income taxes, net of federal benefit |  |  | 24 |  |  |  | 26 |  |  |  | 19 |
Income tax credit amortization |  |  | (4 | ) |  |  | (4 | ) |  |  | (4 | )
Medicare Part D exempt income |  |  | (6 | ) |  |  | (9 | ) |  |  | (6 | )
Plant basis differences |  |  | (1 | ) |  |  | 2 |  |  |  | 1 |
Tax credits, net |  |  | (1 | ) |  |  | (3 | ) |  |  | (7 | )
Other, net |  |  | (2 | ) |  |  | 1 |  |  |  | - |
Income tax expense |  | $ | 267 |  |  | $ | 254 |  |  | $ | 163 |
Effective tax rate |  |  | 36.4 | % |  |  | 36.9 | % |  |  | 35.7 | %
1 | CMS Energy's effective tax rate for the year ended December 31, 2011 was reduced due to a one-time non-cash reduction in tax expense resulting from a change in Michigan tax law. In May 2011, Michigan enacted the MCIT, effective January 1, 2012. The MCIT, a simplified six percent corporate income tax, will replace the MBT, which is a complex multi-part business tax. Both the MBT and the MCIT are income taxes for financial reporting purposes, for which deferred income tax assets and liabilities are recorded. CMS Energy and Consumers remeasured their Michigan deferred income tax assets and liabilities at June 30, 2011 to reflect this change in law. Unlike the MBT, the MCIT does not allow future tax deductions to offset the book-tax differences that existed upon enactment of the tax. Due primarily to the elimination of these future tax deductions, Consumers has eliminated $128 million of net deferred tax assets associated with its utility book-tax temporary differences, recognizing a $128 million regulatory asset (not including the effects of income tax gross-ups), and in addition to the amounts related to Consumers, CMS Energy eliminated $32 million of net deferred tax liabilities associated with its non-utility book-tax temporary differences, recognizing a $32 million deferred income tax benefit.
2 | For the year ended December 31, 2010, CMS Energy recognized deferred tax expense of $3 million to reflect the enactment of the Health Care Acts. The law change prospectively repealed the tax deduction for the portion of the health care costs reimbursed by the Medicare Part D subsidy for taxable years beginning after December 31, 2012. Consumers has recorded a regulatory asset of $98 million at December 31, 2011 to reflect the expected recovery of additional future income taxes.
Significant Components of Income Tax Expense Table |
Years Ended December 31 |  | 2011 |  |  | 2010 |  |  | 2009 |
|  | In Millions |
CMS ENERGY, INCLUDING CONSUMERS |  |  |  |  |  |  |  |  |  |  |  |
Current income taxes |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 2 |  |  | $ | (21 | ) |  | $ | (12 | )
State and local |  |  | 24 |  |  |  | 26 |  |  |  | 17 |
|  | $ | 26 |  |  | $ | 5 |  |  | $ | 5 |
Deferred income taxes |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 207 |  |  | $ | 210 |  |  | $ | 86 |
State and local |  |  | 11 |  |  |  | 13 |  |  |  | 28 |
MCIT law change |  |  | (49 | ) |  |  | — |  |  |  | — |
|  | $ | 169 |  |  | $ | 223 |  |  | $ | 114 |
Deferred income tax credit, net |  |  | (4 | ) |  |  | (4 | ) |  |  | (4 | )
Tax expense |  | $ | 191 |  |  | $ | 224 |  |  | $ | 115 |
CONSUMERS |  |  |  |  |  |  |  |  |  |  |  |
Current income taxes |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 74 |  |  | $ | (17 | ) |  | $ | 72 |
State and local |  |  | 32 |  |  |  | 25 |  |  |  | 24 |
|  | $ | 106 |  |  | $ | 8 |  |  | $ | 96 |
Deferred income taxes |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 159 |  |  | $ | 236 |  |  | $ | 66 |
State and local |  |  | 6 |  |  |  | 14 |  |  |  | 5 |
|  | $ | 165 |  |  | $ | 250 |  |  | $ | 71 |
Deferred income tax credit, net |  |  | (4 | ) |  |  | (4 | ) |  |  | (4 | )
Tax expense |  | $ | 267 |  |  | $ | 254 |  |  | $ | 163 |
Principal Components of Deferred Income Tax Assets Table |
In Millions |
December 31 |  |  | 2011 |  |  |  | 2010 |
CMS ENERGY, INCLUDING CONSUMERS |  |  |  |  |  |  |  |
Employee benefits |  | $ | (126 | ) |  | $ | (76 | )
Gas inventory |  |  | (155 | ) |  |  | (177 | )
Plant, property, and equipment |  |  | (1,668 | ) |  |  | (1,382 | )
Regulatory tax liability |  |  | 70 |  |  |  | 162 |
Reserves and accruals |  |  | 86 |  |  |  | 101 |
Securitized costs |  |  | (96 | ) |  |  | (120 | )
Tax loss and credit carryforwards |  |  | 806 |  |  |  | 996 |
Other |  |  | 92 |  |  |  | (103 | )
|  | $ | (991 | ) |  | $ | (599 | )
Less: valuation allowance |  |  | (20 | ) |  |  | (19 | )
Total net deferred income tax liabilities |  | $ | (1,011 | ) |  | $ | (618 | )
Deferred tax assets, net of valuation reserves |  | $ | 1,034 |  |  | $ | 1,240 |
Deferred tax liabilities |  |  | (2,045 | ) |  |  | (1,858 | )
Total net deferred income tax liabilities |  | $ | (1,011 | ) |  | $ | (618 | )
CONSUMERS |  |  |  |  |  |  |  |
Employee benefits |  | $ | (158 | ) |  | $ | (110 | )
Gas inventory |  |  | (155 | ) |  |  | (177 | )
Plant, property, and equipment |  |  | (1,742 | ) |  |  | (1,464 | )
Regulatory tax liability |  |  | 70 |  |  |  | 162 |
Reserves and accruals |  |  | 44 |  |  |  | 45 |
Securitized costs |  |  | (96 | ) |  |  | (120 | )
Tax loss and credit carryforwards |  |  | 67 |  |  |  | 281 |
Other |  |  | 81 |  |  |  | (115 | )
|  | $ | (1,889 | ) |  | $ | (1,498 | )
Less: valuation allowance |  |  | (1 | ) |  |  | - |
Total net deferred income tax liabilities |  | $ | (1,890 | ) |  | $ | (1,498 | )
Deferred tax assets, net of valuation reserves |  | $ | 261 |  |  | $ | 488 |
Deferred tax liabilities |  |  | (2,151 | ) |  |  | (1,986 | )
Total net deferred income tax liabilities |  | $ | (1,890 | ) |  | $ | (1,498 | )
Loss and Credit Carryforwards Table |
In Millions |
|  | Gross Amount |  |  | Tax Attribute |  |  | Expiration |
CMS ENERGY, INCLUDING CONSUMERS |  |  |  |  |  |  |  |  |  |  |  |
Federal net operating loss carryforward |  |  | $ 1,403 |  |  |  | $ 491 |  |  |  | 2023 – 2031 |
Local net operating loss carryforwards |  |  | 439 |  |  |  | 4 |  |  |  | 2023 – 2031 |
State capital loss carryforward |  |  | 26 |  |  |  | 2 |  |  |  | 2014 – 2015 |
Alternative minimum tax credits |  |  | 269 |  |  |  | 269 |  |  |  | No expiration |
General business credits |  |  | 40 |  |  |  | 40 |  |  |  | 2012 – 2031 |
Total tax attributes |  |  |  |  |  |  | $ 806 |  |  |  |  |
CONSUMERS |  |  |  |  |  |  |  |  |  |  |  |
Federal net operating loss carryforward |  |  | $ 134 |  |  |  | $ 47 |  |  |  | 2023 – 2031 |
State capital loss carryforward |  |  | 10 |  |  |  | 1 |  |  |  | 2014 – 2015 |
Alternative minimum tax credits |  |  | 5 |  |  |  | 5 |  |  |  | No expiration |
General business credits |  |  | 14 |  |  |  | 14 |  |  |  | 2012 – 2031 |
Total tax attributes |  |  |  |  |  |  | $ 67 |  |  |  |  |
Reconciliation of Beginning and Ending Uncertain Tax Benefits Table |
In Millions |
Years Ended December 31 |  |  | 2011 |  |  |  | 2010 |  |  |  | 2009 |
CMS ENERGY, INCLUDING CONSUMERS |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  |  | $ 4 |  |  |  | $ 62 |  |  |  | $ 65 |
Reductions for prior year tax positions |  |  | (1 | ) |  |  | (58 | ) |  |  | (6 | )
Additions for prior year tax positions |  |  | 1 |  |  |  | - |  |  |  | 2 |
Additions for current year tax positions |  |  | - |  |  |  | - |  |  |  | 1 |
Balance at end of period |  |  | $ 4 |  |  |  | $ 4 |  |  |  | $ 62 |
CONSUMERS |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  |  | $ 3 |  |  |  | $ 57 |  |  |  | $ 55 |
Reductions for prior year tax positions |  |  | - |  |  |  | (54 | ) |  |  | (1 | )
Additions for prior year tax positions |  |  | 1 |  |  |  | - |  |  |  | 2 |
Additions for current year tax positions |  |  | - |  |  |  | - |  |  |  | 1 |
Balance at end of period |  |  | $ 4 |  |  |  | $ 3 |  |  |  | $ 57 |

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- Definition Tabular disclosure of (1) pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization and (2) tax credit carryforwards available to reduce future taxable income, including amounts, expiration dates, limitations on use and the related deferred tax assets and valuation allowances. + References No definition available. + Details
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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Topic 740 -SubTopic 10 -Publisher FASB -Number -Article -Subparagraph -Name Accounting Standards Codification -Paragraph 9 -Section 50 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Topic 740 -SubTopic 10 -Publisher FASB -Number -Article -Subparagraph -Name Accounting Standards Codification -Paragraph 2 -Section 50 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Topic 740 -SubTopic 10 -Publisher FASB -Number -Article -Subparagraph -Name Accounting Standards Codification -Paragraph 12 -Section 50 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 48 -Paragraph 21 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
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