XML 124 R23.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Income Taxes | 12 Months Ended
--- | ---
Dec. 31, 2012
Income Taxes | 14:INCOME TAXES CMS Energy and its subsidiaries file a consolidated U.S. federal income tax return and a unitary Michigan income tax return. Income taxes are allocated based on each company’s separate taxable income in accordance with the CMS Energy tax sharing agreement. Presented in the following table is the difference between actual income tax expense on continuing operations, excluding noncontrolling interests, and income tax expense computed by applying the statutory U.S. federal income tax rate:
In Millions, Except Tax Rate |  |
Years Ended December 31 | 2012 |  | 2011 |  | 2010 |  |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |  |  |  |
Income from continuing operations before income taxes |  | $ | 620 |  |  | $ | 604 |  |  | $ | 587 |  |
Income tax expense at statutory rate |  |  | 217 |  |  |  | 211 |  |  |  | 205 |  |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |  |  |  |
MCIT law change, net of federal effect1 |  |  | - |  |  |  | (32) |  |  |  | - |  |
State and local income taxes, net of federal effect |  |  | 27 |  |  |  | 21 |  |  |  | 26 |  |
Medicare Part D exempt income law change2 |  |  | - |  |  |  | - |  |  |  | 3 |  |
Other, net |  |  | 1 |  |  |  | (9) |  |  |  | (10) |  |
Income tax expense |  | $ | 245 |  |  | $ | 191 |  |  | $ | 224 |  |
Effective tax rate |  |  | 39.5 | % |  |  | 31.6 | % |  |  | 38.2 | % |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |
Income from continuing operations before income taxes |  | $ | 736 |  |  | $ | 734 |  |  | $ | 688 |  |
Income tax expense at statutory rate |  |  | 258 |  |  |  | 257 |  |  |  | 241 |  |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |  |  |  |
State and local income taxes, net of federal effect |  |  | 36 |  |  |  | 24 |  |  |  | 26 |  |
Other, net |  |  | 3 |  |  |  | (14) |  |  |  | (13) |  |
Income tax expense |  | $ | 297 |  |  | $ | 267 |  |  | $ | 254 |  |
Effective tax rate |  |  | 40.4 | % |  |  | 36.4 | % |  |  | 36.9 | % |
1 | For the year ended December 31, 2011, CMS Energy and Consumers remeasured their Michigan deferred income tax assets and liabilities due to the enactment in May 2011 of the MCIT, which became effective January 1, 2012. The MCIT, a simplified six percent corporate income tax, replaced the MBT, a complex multi-part tax. CMS Energy recognized a one-time non-cash deferred tax benefit of $32 million as a result of this remeasurement. Consumers recognized a $128 million regulatory asset (not including the effects of income tax gross-ups) related to this change in tax law.
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.
Presented in the following table are the significant components of income tax expense on continuing operations:
In Millions
Years Ended December 31 | 2012 | 2011 | 2010 |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
Current income taxes |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 1 |  | $ | 2 |  | $ | (21) |
State and local |  |  | 21 |  |  | 24 |  |  | 26 |
|  | $ | 22 |  | $ | 26 |  | $ | 5 |
Deferred income taxes |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 205 |  | $ | 207 |  | $ | 210 |
State and local |  |  | 21 |  |  | 11 |  |  | 13 |
MCIT law change |  |  | - |  |  | (49) |  |  | - |
|  | $ | 226 |  | $ | 169 |  | $ | 223 |
Deferred income tax credit |  |  | (3) |  |  | (4) |  |  | (4) |
Tax expense |  | $ | 245 |  | $ | 191 |  | $ | 224 |
Consumers |  |  |  |  |  |  |  |  |  |
Current income taxes |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 110 |  | $ | 74 |  | $ | (17) |
State and local |  |  | 37 |  |  | 32 |  |  | 25 |
|  | $ | 147 |  | $ | 106 |  | $ | 8 |
Deferred income taxes |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 134 |  | $ | 159 |  | $ | 236 |
State and local |  |  | 19 |  |  | 6 |  |  | 14 |
|  | $ | 153 |  | $ | 165 |  | $ | 250 |
Deferred income tax credit |  |  | (3) |  |  | (4) |  |  | (4) |
Tax expense |  | $ | 297 |  | $ | 267 |  | $ | 254 |
Presented in the following table are the principal components of deferred income tax assets (liabilities) recognized:
In Millions
December 31 | 2012 | 2011 |
CMS Energy, including Consumers |  |  |  |  |  |  |
Employee benefits |  | $ | 3 |  | $ | (126) |
Gas inventory |  |  | (147) |  |  | (155) |
Plant, property, and equipment |  |  | (1,783) |  |  | (1,668) |
Net regulatory tax liability |  |  | 131 |  |  | 70 |
Reserves and accruals |  |  | 71 |  |  | 86 |
Securitized costs |  |  | (73) |  |  | (96) |
Tax loss and credit carryforwards |  |  | 733 |  |  | 806 |
Other |  |  | (15) |  |  | 92 |
|  | $ | (1,080) |  | $ | (991) |
Less valuation allowance |  |  | (3) |  |  | (20) |
Total net deferred income tax liabilities |  | $ | (1,083) |  | $ | (1,011) |
Deferred tax assets, net of valuation reserves |  | $ | 935 |  | $ | 1,034 |
Deferred tax liabilities |  |  | (2,018) |  |  | (2,045) |
Total net deferred income tax liabilities |  | $ | (1,083) |  | $ | (1,011) |
Consumers |  |  |  |  |  |  |
Employee benefits |  | $ | (36) |  | $ | (158) |
Gas inventory |  |  | (147) |  |  | (155) |
Plant, property, and equipment |  |  | (1,848) |  |  | (1,742) |
Net regulatory tax liability |  |  | 131 |  |  | 70 |
Reserves and accruals |  |  | 41 |  |  | 44 |
Securitized costs |  |  | (73) |  |  | (96) |
Tax loss and credit carryforwards |  |  | 61 |  |  | 67 |
Other |  |  | (13) |  |  | 81 |
|  | $ | (1,884) |  | $ | (1,889) |
Less valuation allowance |  |  | (1) |  |  | (1) |
Total net deferred income tax liabilities |  | $ | (1,885) |  | $ | (1,890) |
Deferred tax assets, net of valuation reserves |  | $ | 232 |  | $ | 261 |
Deferred tax liabilities |  |  | (2,117) |  |  | (2,151) |
Total net deferred income tax liabilities |  | $ | (1,885) |  | $ | (1,890) |
Deferred tax assets and liabilities are recognized for the estimated future tax effect of temporary differences between the tax basis of assets or liabilities and the reported amounts on CMS Energy’s and Consumers’ consolidated financial statements. Deferred tax assets and liabilities are classified as current or non-current according to the classification of the related assets or liabilities. Deferred tax assets and liabilities not related to assets or liabilities are classified according to the expected reversal date of the temporary differences. Presented in the following table are the tax loss and credit carryforwards at December 31, 2012:
In Millions
| Gross Amount | Tax Attribute | Expiration |
CMS Energy, including Consumers |  |  |  |  |  |  |  |
Federal net operating loss carryforward |  | $ | 1,194 |  | $ | 418 | 2024 – 2031 |
Local net operating loss carryforwards |  |  | 433 |  |  | 4 | 2024 – 2031 |
State capital loss carryforward |  |  | 18 |  |  | 1 | 2014 – 2015 |
Alternative minimum tax credits |  |  | 270 |  |  | 270 | No expiration |
Charitable contribution carryover |  |  | 6 |  |  | 2 | 2016 |
General business credits |  |  | 38 |  |  | 38 | 2018 – 2031 |
Total tax attributes |  |  |  |  | $ | 733 |  |
Consumers |  |  |  |  |  |  |  |
Federal net operating loss carryforward |  | $ | 163 |  | $ | 56 | 2024 – 2031 |
State capital loss carryforward |  |  | 10 |  |  | 1 | 2014 – 2015 |
Alternative minimum tax credits |  |  | 2 |  |  | 2 | No expiration |
Charitable contribution carryover |  |  | 6 |  |  | 2 | 2016 |
Total tax attributes |  |  |  |  | $ | 61 |  |
CMS Energy has provided a valuation allowance of $1 million for the local tax loss carryforward, a valuation allowance of $1 million for the state capital loss carryforward, and a valuation allowance of $1 million for general business credits. Consumers has provided a valuation allowance of $1 million for the state capital loss carryforward. CMS Energy and Consumers expect to utilize fully tax loss and credit carryforwards for which no valuation has been provided. It is reasonably possible that further adjustments will be made to the valuation allowances within one year. Presented in the following table is a reconciliation of the beginning and ending amount of uncertain tax benefits:
In Millions
Years Ended December 31 | 2012 | 2011 | 2010 |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 4 |  | $ | 4 |  | $ | 62 |
Reductions for prior-year tax positions |  |  | (4) |  |  | (1) |  |  | (58) |
Additions for prior-year tax positions |  |  | 1 |  |  | 1 |  |  | - |
Balance at end of period |  | $ | 1 |  | $ | 4 |  | $ | 4 |
Consumers |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 4 |  | $ | 3 |  | $ | 57 |
Reductions for prior-year tax positions |  |  | (4) |  |  | - |  |  | (54) |
Additions for prior-year tax positions |  |  | 1 |  |  | 1 |  |  | - |
Balance at end of period |  | $ | 1 |  | $ | 4 |  | $ | 3 |
CMS Energy, including Consumers, had uncertain tax benefits of $1 million at December 31, 2012 and $4 million at December 31, 2011 and 2010 that, if recognized, would affect the annual effective tax rate in future years. Consumers had uncertain tax benefits of $1 million at December 31, 2012, $4 million at December 31, 2011, and $3 million at December 31, 2010 that, if recognized, would affect the annual effective tax rate in future years. CMS Energy and Consumers recognize accrued interest and penalties, where applicable, as part of income tax expense. CMS Energy, including Consumers, recognized no interest for the years ended December 31, 2012 and 2011 and less than $1 million for the year ended December 31, 2010. In 2010, CMS Energy settled with the IRS and, as a result, paid $6 million of accrued interest. In November 2010, the IRS concluded its audit of CMS Energy and its subsidiaries, which increased taxable income by $132 million for the years ended December 31, 2002 through December 31, 2007. Of this amount, $82 million resulted in a decrease to the existing net operating loss carryforward and the remaining $50 million increased taxable income. As a result, CMS Energy paid $15 million in tax and accrued interest. Most of the adjustments related to the timing of deductions, not the disallowance of deductions. The tax adjustments were allocated based on the companies’ separate taxable income, in accordance with CMS Energy’s tax sharing agreement. The impact to net income was less than $1 million. In May 2012, the IRS completed its audit of CMS Energy and its subsidiaries for 2008 and 2009, as well as its audit of research and development tax credit claims for 2001 through 2009. The audits resulted in a $45 million increase in the net operating loss carryforward. The impact to net income as a result of the completion of the audits was a decrease of $1 million. CMS Energy’s federal income tax returns for 2010 and subsequent years remain subject to examination by the IRS. CMS Energy’s MBT returns for 2008 and subsequent years remain subject to examination by the State of Michigan. The amount of income taxes paid is subject to ongoing audits by federal, state, local, and foreign tax authorities, which can result in proposed assessments. CMS Energy’s and Consumers’ estimate of the potential outcome for any uncertain tax issue is highly judgmental. CMS Energy and Consumers believe that their accrued tax liabilities at December 31, 2012 were adequate for all years.
Consumers Energy Company [Member] |
Income Taxes | 14:INCOME TAXES CMS Energy and its subsidiaries file a consolidated U.S. federal income tax return and a unitary Michigan income tax return. Income taxes are allocated based on each company’s separate taxable income in accordance with the CMS Energy tax sharing agreement. Presented in the following table is the difference between actual income tax expense on continuing operations, excluding noncontrolling interests, and income tax expense computed by applying the statutory U.S. federal income tax rate:
In Millions, Except Tax Rate |  |
Years Ended December 31 | 2012 |  | 2011 |  | 2010 |  |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |  |  |  |
Income from continuing operations before income taxes |  | $ | 620 |  |  | $ | 604 |  |  | $ | 587 |  |
Income tax expense at statutory rate |  |  | 217 |  |  |  | 211 |  |  |  | 205 |  |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |  |  |  |
MCIT law change, net of federal effect1 |  |  | - |  |  |  | (32) |  |  |  | - |  |
State and local income taxes, net of federal effect |  |  | 27 |  |  |  | 21 |  |  |  | 26 |  |
Medicare Part D exempt income law change2 |  |  | - |  |  |  | - |  |  |  | 3 |  |
Other, net |  |  | 1 |  |  |  | (9) |  |  |  | (10) |  |
Income tax expense |  | $ | 245 |  |  | $ | 191 |  |  | $ | 224 |  |
Effective tax rate |  |  | 39.5 | % |  |  | 31.6 | % |  |  | 38.2 | % |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |
Income from continuing operations before income taxes |  | $ | 736 |  |  | $ | 734 |  |  | $ | 688 |  |
Income tax expense at statutory rate |  |  | 258 |  |  |  | 257 |  |  |  | 241 |  |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |  |  |  |
State and local income taxes, net of federal effect |  |  | 36 |  |  |  | 24 |  |  |  | 26 |  |
Other, net |  |  | 3 |  |  |  | (14) |  |  |  | (13) |  |
Income tax expense |  | $ | 297 |  |  | $ | 267 |  |  | $ | 254 |  |
Effective tax rate |  |  | 40.4 | % |  |  | 36.4 | % |  |  | 36.9 | % |
1 | For the year ended December 31, 2011, CMS Energy and Consumers remeasured their Michigan deferred income tax assets and liabilities due to the enactment in May 2011 of the MCIT, which became effective January 1, 2012. The MCIT, a simplified six percent corporate income tax, replaced the MBT, a complex multi-part tax. CMS Energy recognized a one-time non-cash deferred tax benefit of $32 million as a result of this remeasurement. Consumers recognized a $128 million regulatory asset (not including the effects of income tax gross-ups) related to this change in tax law.
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.
Presented in the following table are the significant components of income tax expense on continuing operations:
In Millions
Years Ended December 31 | 2012 | 2011 | 2010 |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
Current income taxes |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 1 |  | $ | 2 |  | $ | (21) |
State and local |  |  | 21 |  |  | 24 |  |  | 26 |
|  | $ | 22 |  | $ | 26 |  | $ | 5 |
Deferred income taxes |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 205 |  | $ | 207 |  | $ | 210 |
State and local |  |  | 21 |  |  | 11 |  |  | 13 |
MCIT law change |  |  | - |  |  | (49) |  |  | - |
|  | $ | 226 |  | $ | 169 |  | $ | 223 |
Deferred income tax credit |  |  | (3) |  |  | (4) |  |  | (4) |
Tax expense |  | $ | 245 |  | $ | 191 |  | $ | 224 |
Consumers |  |  |  |  |  |  |  |  |  |
Current income taxes |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 110 |  | $ | 74 |  | $ | (17) |
State and local |  |  | 37 |  |  | 32 |  |  | 25 |
|  | $ | 147 |  | $ | 106 |  | $ | 8 |
Deferred income taxes |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 134 |  | $ | 159 |  | $ | 236 |
State and local |  |  | 19 |  |  | 6 |  |  | 14 |
|  | $ | 153 |  | $ | 165 |  | $ | 250 |
Deferred income tax credit |  |  | (3) |  |  | (4) |  |  | (4) |
Tax expense |  | $ | 297 |  | $ | 267 |  | $ | 254 |
Presented in the following table are the principal components of deferred income tax assets (liabilities) recognized:
In Millions
December 31 | 2012 | 2011 |
CMS Energy, including Consumers |  |  |  |  |  |  |
Employee benefits |  | $ | 3 |  | $ | (126) |
Gas inventory |  |  | (147) |  |  | (155) |
Plant, property, and equipment |  |  | (1,783) |  |  | (1,668) |
Net regulatory tax liability |  |  | 131 |  |  | 70 |
Reserves and accruals |  |  | 71 |  |  | 86 |
Securitized costs |  |  | (73) |  |  | (96) |
Tax loss and credit carryforwards |  |  | 733 |  |  | 806 |
Other |  |  | (15) |  |  | 92 |
|  | $ | (1,080) |  | $ | (991) |
Less valuation allowance |  |  | (3) |  |  | (20) |
Total net deferred income tax liabilities |  | $ | (1,083) |  | $ | (1,011) |
Deferred tax assets, net of valuation reserves |  | $ | 935 |  | $ | 1,034 |
Deferred tax liabilities |  |  | (2,018) |  |  | (2,045) |
Total net deferred income tax liabilities |  | $ | (1,083) |  | $ | (1,011) |
Consumers |  |  |  |  |  |  |
Employee benefits |  | $ | (36) |  | $ | (158) |
Gas inventory |  |  | (147) |  |  | (155) |
Plant, property, and equipment |  |  | (1,848) |  |  | (1,742) |
Net regulatory tax liability |  |  | 131 |  |  | 70 |
Reserves and accruals |  |  | 41 |  |  | 44 |
Securitized costs |  |  | (73) |  |  | (96) |
Tax loss and credit carryforwards |  |  | 61 |  |  | 67 |
Other |  |  | (13) |  |  | 81 |
|  | $ | (1,884) |  | $ | (1,889) |
Less valuation allowance |  |  | (1) |  |  | (1) |
Total net deferred income tax liabilities |  | $ | (1,885) |  | $ | (1,890) |
Deferred tax assets, net of valuation reserves |  | $ | 232 |  | $ | 261 |
Deferred tax liabilities |  |  | (2,117) |  |  | (2,151) |
Total net deferred income tax liabilities |  | $ | (1,885) |  | $ | (1,890) |
Deferred tax assets and liabilities are recognized for the estimated future tax effect of temporary differences between the tax basis of assets or liabilities and the reported amounts on CMS Energy’s and Consumers’ consolidated financial statements. Deferred tax assets and liabilities are classified as current or non-current according to the classification of the related assets or liabilities. Deferred tax assets and liabilities not related to assets or liabilities are classified according to the expected reversal date of the temporary differences. Presented in the following table are the tax loss and credit carryforwards at December 31, 2012:
In Millions
| Gross Amount | Tax Attribute | Expiration |
CMS Energy, including Consumers |  |  |  |  |  |  |  |
Federal net operating loss carryforward |  | $ | 1,194 |  | $ | 418 | 2024 – 2031 |
Local net operating loss carryforwards |  |  | 433 |  |  | 4 | 2024 – 2031 |
State capital loss carryforward |  |  | 18 |  |  | 1 | 2014 – 2015 |
Alternative minimum tax credits |  |  | 270 |  |  | 270 | No expiration |
Charitable contribution carryover |  |  | 6 |  |  | 2 | 2016 |
General business credits |  |  | 38 |  |  | 38 | 2018 – 2031 |
Total tax attributes |  |  |  |  | $ | 733 |  |
Consumers |  |  |  |  |  |  |  |
Federal net operating loss carryforward |  | $ | 163 |  | $ | 56 | 2024 – 2031 |
State capital loss carryforward |  |  | 10 |  |  | 1 | 2014 – 2015 |
Alternative minimum tax credits |  |  | 2 |  |  | 2 | No expiration |
Charitable contribution carryover |  |  | 6 |  |  | 2 | 2016 |
Total tax attributes |  |  |  |  | $ | 61 |  |
CMS Energy has provided a valuation allowance of $1 million for the local tax loss carryforward, a valuation allowance of $1 million for the state capital loss carryforward, and a valuation allowance of $1 million for general business credits. Consumers has provided a valuation allowance of $1 million for the state capital loss carryforward. CMS Energy and Consumers expect to utilize fully tax loss and credit carryforwards for which no valuation has been provided. It is reasonably possible that further adjustments will be made to the valuation allowances within one year. Presented in the following table is a reconciliation of the beginning and ending amount of uncertain tax benefits:
In Millions
Years Ended December 31 | 2012 | 2011 | 2010 |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 4 |  | $ | 4 |  | $ | 62 |
Reductions for prior-year tax positions |  |  | (4) |  |  | (1) |  |  | (58) |
Additions for prior-year tax positions |  |  | 1 |  |  | 1 |  |  | - |
Balance at end of period |  | $ | 1 |  | $ | 4 |  | $ | 4 |
Consumers |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 4 |  | $ | 3 |  | $ | 57 |
Reductions for prior-year tax positions |  |  | (4) |  |  | - |  |  | (54) |
Additions for prior-year tax positions |  |  | 1 |  |  | 1 |  |  | - |
Balance at end of period |  | $ | 1 |  | $ | 4 |  | $ | 3 |
CMS Energy, including Consumers, had uncertain tax benefits of $1 million at December 31, 2012 and $4 million at December 31, 2011 and 2010 that, if recognized, would affect the annual effective tax rate in future years. Consumers had uncertain tax benefits of $1 million at December 31, 2012, $4 million at December 31, 2011, and $3 million at December 31, 2010 that, if recognized, would affect the annual effective tax rate in future years. CMS Energy and Consumers recognize accrued interest and penalties, where applicable, as part of income tax expense. CMS Energy, including Consumers, recognized no interest for the years ended December 31, 2012 and 2011 and less than $1 million for the year ended December 31, 2010. In 2010, CMS Energy settled with the IRS and, as a result, paid $6 million of accrued interest. In November 2010, the IRS concluded its audit of CMS Energy and its subsidiaries, which increased taxable income by $132 million for the years ended December 31, 2002 through December 31, 2007. Of this amount, $82 million resulted in a decrease to the existing net operating loss carryforward and the remaining $50 million increased taxable income. As a result, CMS Energy paid $15 million in tax and accrued interest. Most of the adjustments related to the timing of deductions, not the disallowance of deductions. The tax adjustments were allocated based on the companies’ separate taxable income, in accordance with CMS Energy’s tax sharing agreement. The impact to net income was less than $1 million. In May 2012, the IRS completed its audit of CMS Energy and its subsidiaries for 2008 and 2009, as well as its audit of research and development tax credit claims for 2001 through 2009. The audits resulted in a $45 million increase in the net operating loss carryforward. The impact to net income as a result of the completion of the audits was a decrease of $1 million. CMS Energy’s federal income tax returns for 2010 and subsequent years remain subject to examination by the IRS. CMS Energy’s MBT returns for 2008 and subsequent years remain subject to examination by the State of Michigan. The amount of income taxes paid is subject to ongoing audits by federal, state, local, and foreign tax authorities, which can result in proposed assessments. CMS Energy’s and Consumers’ estimate of the potential outcome for any uncertain tax issue is highly judgmental. CMS Energy and Consumers believe that their accrued tax liabilities at December 31, 2012 were adequate for all years.

X
- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 136, 172 -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 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 4: 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 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 43, 44, 45, 46, 47, 48, 49 -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 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 + Details
Name: | us-gaap_IncomeTaxDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration