XML 126 R23.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Earnings Per Share - CMS Energy | 12 Months Ended
--- | ---
Dec. 31, 2013
Earnings Per Share - CMS Energy [Abstract] |
Earnings Per Share - CMS Energy | 14: EARNINGS PER SHARE – CMS ENERGY Presented in the following table are CMS Energy’s basic and diluted EPS computations based on income from continuing operations:
In Millions, Except Per Share Amounts
Years Ended December 31 | 2013 | 2012 | 2011 |
Income available to common stockholders |  |  |  |  |  |  |  |  |  |
Income from continuing operations |  | $ | 454 |  | $ | 377 |  | $ | 415 |
Less income attributable to noncontrolling interests |  |  | 2 |  |  | 2 |  |  | 2 |
Income from continuing operations available to common stockholders – basic and diluted |  | $ | 452 |  | $ | 375 |  | $ | 413 |
Average common shares outstanding |  |  |  |  |  |  |  |  |  |
Weighted-average shares – basic |  |  | 264.5 |  |  | 260.7 |  |  | 250.8 |
Add dilutive contingently convertible securities |  |  | 6.4 |  |  | 6.8 |  |  | 12.2 |
Add dilutive non-vested stock awards and options |  |  | 1.0 |  |  | 1.1 |  |  | 0.4 |
Weighted-average shares – diluted |  |  | 271.9 |  |  | 268.6 |  |  | 263.4 |
Income from continuing operations per average |  |  |  |  |  |  |  |  |  |
common share available to common stockholders |  |  |  |  |  |  |  |  |  |
Basic |  | $ | 1.71 |  | $ | 1.43 |  | $ | 1.65 |
Diluted |  |  | 1.66 |  |  | 1.39 |  |  | 1.57 |
Contingently Convertible Securities When CMS Energy has earnings from continuing operations, its contingently convertible securities dilute EPS to the extent that the conversion value of a security, which is based on the average market price of CMS Energy common stock, exceeds the principal value of that security. Non‑vested Stock Awards CMS Energy’s non‑vested stock awards are composed of participating and non‑participating securities. The participating securities accrue cash dividends when common stockholders receive dividends. Since the recipient is not required to return the dividends to CMS Energy if the recipient forfeits the award, the non‑vested stock awards are considered participating securities. As such, the participating non‑vested stock awards were included in the computation of basic EPS. The non‑participating securities accrue stock dividends that vest concurrently with the stock award. If the recipient forfeits the award, the stock dividends accrued on the non‑participating securities are also forfeited. Accordingly, the non‑participating awards and stock dividends were included in the computation of diluted EPS, but not basic EPS.

X
- Details
Name: | us-gaap_EarningsPerShareAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1278-109256 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=32703322&loc=d3e4984-109258 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.21) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 + Details
Name: | us-gaap_EarningsPerShareTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration