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Retirement Benefits (Tables) | 12 Months Ended
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Dec. 31, 2013
Defined Benefit Plan Disclosure [Line Items] |
Schedule Of SERP Trust Assets, ABO And Contributions |
In Millions
Years Ended December 31 | 2013 | 2012 |
CMS Energy, including Consumers |  |  |  |  |  |  |
Trust assets |  | $ | 136 |  | $ | 128 |
ABO |  |  | 122 |  |  | 130 |
Contributions |  |  | 16 |  |  | 13 |
Consumers |  |  |  |  |  |  |
Trust assets |  | $ | 96 |  | $ | 87 |
ABO |  |  | 82 |  |  | 86 |
Contributions |  |  | 13 |  |  | 9 |
Schedule Of Effect Of One-Percentage-Point Change In Assumed Health Care Cost Trend Rates |
In Millions
| One Percentage | One Percentage |
Years Ended December 31 | Point Increase | Point Decrease |
CMS Energy, including Consumers |  |  |  |  |  |  |
Effect on total service and interest cost component |  | $ | 16 |  | $ | (14) |
Effect on PBO |  |  | 151 |  |  | (133) |
Consumers |  |  |  |  |  |  |
Effect on total service and interest cost component |  | $ | 16 |  | $ | (13) |
Effect on PBO |  |  | 147 |  |  | (130) |
Schedule Of Assumptions Used |
| Pension and DB SERP |  | OPEB |
December 31 | 2013 |  | 2012 |  | 2011 |  |  | 2013 |  | 2012 |  | 2011 |  |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted average for benefit obligations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate 1 |  | 4.90 | % |  | 4.10 | % |  | 4.90 | % |  |  | 5.10 | % |  | 4.40 | % |  | 5.10 | % |
Mortality table 2 |  | 2000 |  |  | 2000 |  |  | 2000 |  |  |  | 2000 |  |  | 2000 |  |  | 2000 |  |
Rate of compensation increase |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pension |  | 3.00 | % |  | 3.00 | % |  | 3.50 | % |  |  |  |  |  |  |  |  |  |  |
DB SERP |  | 5.50 | % |  | 5.50 | % |  | 5.50 | % |  |  |  |  |  |  |  |  |  |  |
Weighted average for net periodic benefit cost obligations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate 1 |  | 4.10 | % |  | 4.90 | % |  | 5.40 | % |  |  | 4.40 | % |  | 5.10 | % |  | 5.60 | % |
Expected long-term rate of return on plan assets 3 |  | 7.75 | % |  | 7.75 | % |  | 8.00 | % |  |  | 7.25 | % |  | 7.25 | % |  | 7.50 | % |
Mortality table 2 |  | 2000 |  |  | 2000 |  |  | 2000 |  |  |  | 2000 |  |  | 2000 |  |  | 2000 |  |
Rate of compensation increase |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pension |  | 3.00 | % |  | 3.50 | % |  | 4.00 | % |  |  |  |  |  |  |  |  |  |  |
DB SERP |  | 5.50 | % |  | 5.50 | % |  | 5.50 | % |  |  |  |  |  |  |  |  |  |  |
1 The discount rate reflects the rate at which benefits could be effectively settled and is equal to the equivalent single rate resulting from a yield curve analysis. This analysis incorporated the projected benefit payments specific to CMS Energy’s and Consumers’ Pension Plan and OPEB Plan and the yields on high quality corporate bonds rated Aa or better. 2 The mortality assumption was based on the RP-2000 mortality tables with projection of future mortality improvements using Scale AA, which aligned with the IRS prescriptions for cash funding valuations under the Pension Protection Act of 2006. 3 CMS Energy and Consumers determined the long-term rate of return using historical market returns, the present and expected future economic environment, the capital market principles of risk and return, and the expert opinions of individuals and firms with financial market knowledge. CMS Energy and Consumers considered the asset allocation of the portfolio in forecasting the future expected total return of the portfolio. The goal was to determine a long-term rate of return that could be incorporated into the planning of future cash flow requirements in conjunction with the change in the liability. Annually, CMS Energy and Consumers review for reasonableness and appropriateness the forecasted returns for various classes of assets used to construct an expected return model. CMS Energy’s and Consumers’ expected long-term rate of return on Pension Plan assets was 7.75 percent in 2013. The actual return on Pension Plan assets was 12.5 percent in 2013, 14.1 percent in 2012, and 4.0 percent in 2011.
Schedule Of Net Benefit Costs |
In Millions
| Pension and DB SERP |  | OPEB |
Years Ended December 31 | 2013 | 2012 | 2011 |  | 2013 | 2012 | 2011 |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net periodic cost (credit) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 54 |  | $ | 49 |  | $ | 49 |  |  | $ | 29 |  | $ | 32 |  | $ | 27 |
Interest expense |  |  | 100 |  |  | 105 |  |  | 106 |  |  |  | 65 |  |  | 82 |  |  | 77 |
Expected return on plan assets |  |  | (127) |  |  | (125) |  |  | (112) |  |  |  | (77) |  |  | (66) |  |  | (66) |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  |  | 101 |  |  | 79 |  |  | 65 |  |  |  | 26 |  |  | 46 |  |  | 30 |
Prior service cost (credit) |  |  | 3 |  |  | 5 |  |  | 5 |  |  |  | (31) |  |  | (20) |  |  | (20) |
Net periodic cost (credit) |  | $ | 131 |  | $ | 113 |  | $ | 113 |  |  | $ | 12 |  | $ | 74 |  | $ | 48 |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net periodic cost (credit) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 52 |  | $ | 48 |  | $ | 48 |  |  | $ | 28 |  | $ | 31 |  | $ | 26 |
Interest expense |  |  | 96 |  |  | 100 |  |  | 101 |  |  |  | 63 |  |  | 79 |  |  | 74 |
Expected return on plan assets |  |  | (124) |  |  | (122) |  |  | (109) |  |  |  | (72) |  |  | (61) |  |  | (61) |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  |  | 98 |  |  | 77 |  |  | 63 |  |  |  | 27 |  |  | 47 |  |  | 31 |
Prior service cost (credit) |  |  | 3 |  |  | 5 |  |  | 5 |  |  |  | (30) |  |  | (20) |  |  | (20) |
Net periodic cost (credit) |  | $ | 125 |  | $ | 108 |  | $ | 108 |  |  | $ | 16 |  | $ | 76 |  | $ | 50 |
Schedule Of Benefit Obligations In Excess Of Fair Value Of Plan Assets |
In Millions
| Pension |  | DB SERP |  | OPEB |
Years Ended December 31 | 2013 | 2012 |  | 2013 | 2012 |  | 2013 | 2012 |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of period |  | $ | 2,354 |  | $ | 2,072 |  |  | $ | 144 |  | $ | 127 |  |  | $ | 1,729 |  | $ | 1,641 |
Service cost |  |  | 53 |  |  | 48 |  |  |  | 1 |  |  | 1 |  |  |  | 29 |  |  | 32 |
Interest cost |  |  | 94 |  |  | 99 |  |  |  | 6 |  |  | 6 |  |  |  | 65 |  |  | 82 |
Plan amendments |  |  | - |  |  | - |  |  |  | - |  |  | - |  |  |  | (208) | 2 |  | - |
Actuarial (gain) loss |  |  | (308) |  |  | 249 |  |  |  | (12) |  |  | 16 |  |  |  | (440) |  |  | 25 |
Benefits paid |  |  | (120) |  |  | (114) |  |  |  | (7) |  |  | (6) |  |  |  | (52) | 3 |  | (51) | 3
Benefit obligation at end of period |  | $ | 2,073 |  | $ | 2,354 |  |  | $ | 132 |  | $ | 144 |  |  | $ | 1,123 |  | $ | 1,729 | 4
Plan assets at fair value at beginning of period |  | $ | 1,727 |  | $ | 1,626 |  |  | $ | - |  | $ | - |  |  | $ | 1,047 |  | $ | 924 |
Actual return on plan assets |  |  | 206 |  |  | 215 |  |  |  | - |  |  | - |  |  |  | 150 |  |  | 108 |
Company contribution |  |  | 150 |  |  | - |  |  |  | 7 |  |  | 6 |  |  |  | 72 |  |  | 65 |
Actual benefits paid |  |  | (119) |  |  | (114) |  |  |  | (7) |  |  | (6) |  |  |  | (51) | 3 |  | (50) | 3
Plan assets at fair value at end of period |  | $ | 1,964 |  | $ | 1,727 |  |  | $ | - |  | $ | - |  |  | $ | 1,218 |  | $ | 1,047 |
Funded status |  | $ | (109) | 1 | $ | (627) | 1 |  | $ | (132) |  | $ | (144) |  |  | $ | 95 |  | $ | (682) |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of period |  |  |  |  |  |  |  |  | $ | 100 |  | $ | 85 |  |  | $ | 1,670 |  | $ | 1,585 |
Service cost |  |  |  |  |  |  |  |  |  | 1 |  |  | 1 |  |  |  | 28 |  |  | 31 |
Interest cost |  |  |  |  |  |  |  |  |  | 4 |  |  | 4 |  |  |  | 63 |  |  | 79 |
Plan amendments |  |  |  |  |  |  |  |  |  | - |  |  | - |  |  |  | (200) | 2 |  | - |
Actuarial (gain) loss |  |  |  |  |  |  |  |  |  | (8) |  |  | 13 |  |  |  | (424) |  |  | 24 |
Benefits paid |  |  |  |  |  |  |  |  |  | (4) |  |  | (3) |  |  |  | (49) | 3 |  | (49) | 3
Benefit obligation at end of period |  |  |  |  |  |  |  |  | $ | 93 |  | $ | 100 |  |  | $ | 1,088 |  | $ | 1,670 | 4
Plan assets at fair value at beginning of period |  |  |  |  |  |  |  |  | $ | - |  | $ | - |  |  | $ | 978 |  | $ | 861 |
Actual return on plan assets |  |  |  |  |  |  |  |  |  | - |  |  | - |  |  |  | 141 |  |  | 101 |
Company contribution |  |  |  |  |  |  |  |  |  | 4 |  |  | 3 |  |  |  | 71 |  |  | 64 |
Actual benefits paid |  |  |  |  |  |  |  |  |  | (4) |  |  | (3) |  |  |  | (49) | 3 |  | (48) | 3
Plan assets at fair value at end of period |  |  |  |  |  |  |  |  | $ | - |  | $ | - |  |  | $ | 1,141 |  | $ | 978 |
Funded status |  |  |  |  |  |  |  |  | $ | (93) |  | $ | (100) |  |  | $ | 53 |  | $ | (692) |
1 At December 31, 2013, $86 million of the total funded status of the Pension Plan was attributable to Consumers based on an allocation of expenses. At December 31, 2012, $590 million of the total funded status of the Pension Plan was attributable to Consumers based on an allocation of expenses. 2 Plan amendments resulted from changing the Medicare drug program provided through the OPEB Plan from an employer-sponsored prescription drug plan with a retiree drug subsidy to an EGWP to begin on January 1, 2015, and from certain benefit changes to the OPEB Plan, to begin on January 1, 2016. 3 CMS Energy received payments of $5 million in each of 2013, 2012, and 2011 for the Medicare Part D subsidies. Consumers received payments of $4 million in 2013 and $5 million in each of 2012 and 2011 for the Medicare Part D subsidies. The Medicare Part D subsidy payments are used to pay OPEB Plan benefits. 4 The Medicare Prescription Drug, Improvement, and Modernization Act of 2003 established a prescription drug benefit under Medicare (Medicare Part D) and a federal subsidy, which is tax-exempt, to sponsors of retiree health care benefit plans that provide a benefit that is actuarially equivalent to Medicare Part D. In 2010, the Health Care Acts repealed these tax-exempt deductions for years beginning after December 31, 2012. The Medicare Part D subsidy annualized reduction in net OPEB cost for CMS Energy was $20 million for 2012 and $26 million for 2011. Consumers’ Medicare Part D subsidy annualized reduction in net OPEB costs was $19 million for 2012 and $25 million for 2011. The reduction for CMS Energy and Consumers included $7 million for 2012 and $9 million for 2011 in capitalized OPEB costs.
Schedule Of Retirement Benefit Plan Assets (Liabilities) |
In Millions
Years Ended December 31 | 2013 | 2012 |
CMS Energy, including Consumers |  |  |  |  |  |  |
Current assets (liabilities) |  |  |  |  |  |  |
DB SERP |  | $ | (8) |  | $ | (7) |
Non-current assets (liabilities) |  |  |  |  |  |  |
DB SERP |  |  | (124) |  |  | (137) |
OPEB |  |  | 95 |  |  | (682) |
Pension |  |  | (109) |  |  | (627) |
Consumers |  |  |  |  |  |  |
Current assets (liabilities) |  |  |  |  |  |  |
DB SERP |  | $ | (5) |  | $ | (4) |
Non-current assets (liabilities) |  |  |  |  |  |  |
DB SERP |  |  | (88) |  |  | (96) |
OPEB |  |  | 53 |  |  | (692) |
Pension |  |  | (86) |  |  | (590) |
Schedule Of Accumulated And Projected Benefit Obligations |
In Millions
Years Ended December 31 | 2013 | 2012 |
CMS Energy, including Consumers |  |  |  |  |  |  |
Pension PBO |  | $ | 2,073 |  | $ | 2,354 |
Pension ABO |  |  | 1,843 |  |  | 2,054 |
Fair value of Pension Plan assets |  |  | 1,964 |  |  | 1,727 |
Schedule Of Net Periodic Benefit Cost Not Yet Recognized Including Regulatory Assets |
In Millions
| Pension and DB SERP |  | OPEB |
Years Ended December 31 | 2013 | 2012 |  | 2013 | 2012 |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |
Regulatory assets (liabilities) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | $ | 625 |  | $ | 1,095 |  |  | $ | 184 |  | $ | 704 |
Prior service cost (credit) |  |  | 9 |  |  | 13 |  |  |  | (282) |  |  | (112) |
Regulatory assets (liabilities) |  | $ | 634 |  | $ | 1,108 |  |  | $ | (98) |  | $ | 592 |
AOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss (gain) |  |  | 69 |  |  | 98 |  |  |  | (26) |  |  | (7) |
Prior service cost (credit) |  |  | - |  |  | - |  |  |  | (10) |  |  | (3) |
Total amounts recognized in regulatory assets (liabilities) and AOCI |  | $ | 703 |  | $ | 1,206 |  |  | $ | (134) |  | $ | 582 |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |
Regulatory assets (liabilities) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | $ | 625 |  | $ | 1,095 |  |  | $ | 184 |  | $ | 704 |
Prior service cost (credit) |  |  | 9 |  |  | 13 |  |  |  | (282) |  |  | (112) |
Regulatory assets (liabilities) |  | $ | 634 |  | $ | 1,108 |  |  | $ | (98) |  | $ | 592 |
AOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  |  | 25 |  |  | 38 |  |  |  | - |  |  | - |
Total amounts recognized in regulatory assets (liabilities) and AOCI |  | $ | 659 |  | $ | 1,146 |  |  | $ | (98) |  | $ | 592 |
Schedule Of Allocation Of Plan Assets |
In Millions
| Pension Plan |
| December 31, 2013 |  | December 31, 2012 |
| Total | Level 1 | Level 2 |  | Total | Level 1 | Level 2 |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asset category |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and short-term investments |  | $ | 109 |  | $ | 109 |  | $ | - |  |  | $ | 33 |  | $ | 33 |  | $ | - |
U.S. government and agencies securities |  |  | 25 |  |  | - |  |  | 25 |  |  |  | 26 |  |  | - |  |  | 26 |
Corporate debt |  |  | 188 |  |  | - |  |  | 188 |  |  |  | 277 |  |  | - |  |  | 277 |
State and municipal bonds |  |  | 5 |  |  | - |  |  | 5 |  |  |  | 8 |  |  | - |  |  | 8 |
Foreign corporate bonds |  |  | 20 |  |  | - |  |  | 20 |  |  |  | 27 |  |  | - |  |  | 27 |
Mutual funds |  |  | 449 |  |  | 449 |  |  | - |  |  |  | 319 |  |  | 319 |  |  | - |
Pooled funds |  |  | 1,168 |  |  | - |  |  | 1,168 |  |  |  | 1,037 |  |  | - |  |  | 1,037 |
Total |  | $ | 1,964 |  | $ | 558 |  | $ | 1,406 |  |  | $ | 1,727 |  | $ | 352 |  | $ | 1,375 |
In Millions
| OPEB Plan |
| December 31, 2013 |  | December 31, 2012 |
| Total | Level 1 | Level 2 |  | Total | Level 1 | Level 2 |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asset category |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and short-term investments |  | $ | 44 |  | $ | 44 |  | $ | - |  |  | $ | 118 |  | $ | 118 |  | $ | - |
U.S. government and agencies securities |  |  | 3 |  |  | - |  |  | 3 |  |  |  | 4 |  |  | - |  |  | 4 |
Corporate debt |  |  | 26 |  |  | - |  |  | 26 |  |  |  | 38 |  |  | - |  |  | 38 |
State and municipal bonds |  |  | 1 |  |  | - |  |  | 1 |  |  |  | 1 |  |  | - |  |  | 1 |
Foreign corporate bonds |  |  | 3 |  |  | - |  |  | 3 |  |  |  | 4 |  |  | - |  |  | 4 |
Common stocks |  |  | 71 |  |  | 71 |  |  | - |  |  |  | 75 |  |  | 75 |  |  | - |
Mutual funds |  |  | 343 |  |  | 343 |  |  | - |  |  |  | 300 |  |  | 300 |  |  | - |
Pooled funds |  |  | 727 |  |  | - |  |  | 727 |  |  |  | 507 |  |  | - |  |  | 507 |
Total |  | $ | 1,218 |  | $ | 458 |  | $ | 760 |  |  | $ | 1,047 |  | $ | 493 |  | $ | 554 |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asset category |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and short-term investments |  | $ | 41 |  | $ | 41 |  | $ | - |  |  | $ | 111 |  | $ | 111 |  | $ | - |
U.S. government and agencies securities |  |  | 3 |  |  | - |  |  | 3 |  |  |  | 3 |  |  | - |  |  | 3 |
Corporate debt |  |  | 25 |  |  | - |  |  | 25 |  |  |  | 35 |  |  | - |  |  | 35 |
State and municipal bonds |  |  | 1 |  |  | - |  |  | 1 |  |  |  | 1 |  |  | - |  |  | 1 |
Foreign corporate bonds |  |  | 3 |  |  | - |  |  | 3 |  |  |  | 3 |  |  | - |  |  | 3 |
Common stocks |  |  | 66 |  |  | 66 |  |  | - |  |  |  | 70 |  |  | 70 |  |  | - |
Mutual funds |  |  | 321 |  |  | 321 |  |  | - |  |  |  | 281 |  |  | 281 |  |  | - |
Pooled funds |  |  | 681 |  |  | - |  |  | 681 |  |  |  | 474 |  |  | - |  |  | 474 |
Total |  | $ | 1,141 |  | $ | 428 |  | $ | 713 |  |  | $ | 978 |  | $ | 462 |  | $ | 516 |
Schedule Of Plan Contributions |
In Millions
Years Ended December 31 | 2013 | 2012 |
CMS Energy, including Consumers |  |  |  |  |  |  |
OPEB 1 |  |  |  |  |  |  |
VEBA trust |  | $ | 55 |  | $ | 45 |
401(h) component |  |  | 17 |  |  | 20 |
|  | $ | 72 |  | $ | 65 |
Pension 2 |  | $ | 150 |  | $ | - |
Consumers |  |  |  |  |  |  |
OPEB 1 |  |  |  |  |  |  |
VEBA trust |  | $ | 55 |  | $ | 45 |
401(h) component |  |  | 16 |  |  | 19 |
|  | $ | 71 |  | $ | 64 |
Pension 2 |  | $ | 147 |  | $ | - |
| 1 |  | CMS Energy, including Consumers, plans to contribute $75 million to the OPEB Plan in 2014, of which Consumers plans to contribute $74 million.
| 2 |  | CMS Energy, including Consumers, does not presently plan to contribute to the Pension Plan in 2014.
Schedule Of Expected Benefit Payments |
In Millions
| Pension | DB SERP | OPEB 1 |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
2014 |  | $ | 119 |  | $ | 8 |  | $ | 58 |
2015 |  |  | 127 |  |  | 8 |  |  | 59 |
2016 |  |  | 134 |  |  | 8 |  |  | 61 |
2017 |  |  | 139 |  |  | 8 |  |  | 64 |
2018 |  |  | 144 |  |  | 8 |  |  | 66 |
2019-2023 |  |  | 760 |  |  | 48 |  |  | 364 |
Consumers |  |  |  |  |  |  |  |  |  |
2014 |  | $ | 116 |  | $ | 4 |  | $ | 56 |
2015 |  |  | 124 |  |  | 5 |  |  | 57 |
2016 |  |  | 131 |  |  | 5 |  |  | 59 |
2017 |  |  | 136 |  |  | 5 |  |  | 61 |
2018 |  |  | 140 |  |  | 5 |  |  | 64 |
2019-2023 |  |  | 740 |  |  | 27 |  |  | 349 |
| 1 |  | CMS Energy’s and Consumers’ OPEB benefit payments are net of employee contributions and expected Medicare Part D subsidy payments for 2014. CMS Energy and Consumers plan to change the Medicare drug program provided through the OPEB Plan from an employer-sponsored drug plan to an EGWP to begin on January 1, 2015; therefore, no Medicare Part D subsidy is expected after 2014. For CMS Energy, subsidies to be received are estimated to be $6 million for 2014. For Consumers, subsidies to be received are estimated to be $5 million for 2014.
Consumers Energy Company [Member] |
Defined Benefit Plan Disclosure [Line Items] |
Schedule Of SERP Trust Assets, ABO And Contributions |
In Millions
Years Ended December 31 | 2013 | 2012 |
CMS Energy, including Consumers |  |  |  |  |  |  |
Trust assets |  | $ | 136 |  | $ | 128 |
ABO |  |  | 122 |  |  | 130 |
Contributions |  |  | 16 |  |  | 13 |
Consumers |  |  |  |  |  |  |
Trust assets |  | $ | 96 |  | $ | 87 |
ABO |  |  | 82 |  |  | 86 |
Contributions |  |  | 13 |  |  | 9 |
Schedule Of Effect Of One-Percentage-Point Change In Assumed Health Care Cost Trend Rates |
In Millions
| One Percentage | One Percentage |
Years Ended December 31 | Point Increase | Point Decrease |
CMS Energy, including Consumers |  |  |  |  |  |  |
Effect on total service and interest cost component |  | $ | 16 |  | $ | (14) |
Effect on PBO |  |  | 151 |  |  | (133) |
Consumers |  |  |  |  |  |  |
Effect on total service and interest cost component |  | $ | 16 |  | $ | (13) |
Effect on PBO |  |  | 147 |  |  | (130) |
Schedule Of Assumptions Used |
| Pension and DB SERP |  | OPEB |
December 31 | 2013 |  | 2012 |  | 2011 |  |  | 2013 |  | 2012 |  | 2011 |  |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted average for benefit obligations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate 1 |  | 4.90 | % |  | 4.10 | % |  | 4.90 | % |  |  | 5.10 | % |  | 4.40 | % |  | 5.10 | % |
Mortality table 2 |  | 2000 |  |  | 2000 |  |  | 2000 |  |  |  | 2000 |  |  | 2000 |  |  | 2000 |  |
Rate of compensation increase |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pension |  | 3.00 | % |  | 3.00 | % |  | 3.50 | % |  |  |  |  |  |  |  |  |  |  |
DB SERP |  | 5.50 | % |  | 5.50 | % |  | 5.50 | % |  |  |  |  |  |  |  |  |  |  |
Weighted average for net periodic benefit cost obligations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate 1 |  | 4.10 | % |  | 4.90 | % |  | 5.40 | % |  |  | 4.40 | % |  | 5.10 | % |  | 5.60 | % |
Expected long-term rate of return on plan assets 3 |  | 7.75 | % |  | 7.75 | % |  | 8.00 | % |  |  | 7.25 | % |  | 7.25 | % |  | 7.50 | % |
Mortality table 2 |  | 2000 |  |  | 2000 |  |  | 2000 |  |  |  | 2000 |  |  | 2000 |  |  | 2000 |  |
Rate of compensation increase |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pension |  | 3.00 | % |  | 3.50 | % |  | 4.00 | % |  |  |  |  |  |  |  |  |  |  |
DB SERP |  | 5.50 | % |  | 5.50 | % |  | 5.50 | % |  |  |  |  |  |  |  |  |  |  |
1 The discount rate reflects the rate at which benefits could be effectively settled and is equal to the equivalent single rate resulting from a yield curve analysis. This analysis incorporated the projected benefit payments specific to CMS Energy’s and Consumers’ Pension Plan and OPEB Plan and the yields on high quality corporate bonds rated Aa or better. 2 The mortality assumption was based on the RP-2000 mortality tables with projection of future mortality improvements using Scale AA, which aligned with the IRS prescriptions for cash funding valuations under the Pension Protection Act of 2006. 3 CMS Energy and Consumers determined the long-term rate of return using historical market returns, the present and expected future economic environment, the capital market principles of risk and return, and the expert opinions of individuals and firms with financial market knowledge. CMS Energy and Consumers considered the asset allocation of the portfolio in forecasting the future expected total return of the portfolio. The goal was to determine a long-term rate of return that could be incorporated into the planning of future cash flow requirements in conjunction with the change in the liability. Annually, CMS Energy and Consumers review for reasonableness and appropriateness the forecasted returns for various classes of assets used to construct an expected return model. CMS Energy’s and Consumers’ expected long-term rate of return on Pension Plan assets was 7.75 percent in 2013. The actual return on Pension Plan assets was 12.5 percent in 2013, 14.1 percent in 2012, and 4.0 percent in 2011.
Schedule Of Net Benefit Costs |
In Millions
| Pension and DB SERP |  | OPEB |
Years Ended December 31 | 2013 | 2012 | 2011 |  | 2013 | 2012 | 2011 |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net periodic cost (credit) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 54 |  | $ | 49 |  | $ | 49 |  |  | $ | 29 |  | $ | 32 |  | $ | 27 |
Interest expense |  |  | 100 |  |  | 105 |  |  | 106 |  |  |  | 65 |  |  | 82 |  |  | 77 |
Expected return on plan assets |  |  | (127) |  |  | (125) |  |  | (112) |  |  |  | (77) |  |  | (66) |  |  | (66) |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  |  | 101 |  |  | 79 |  |  | 65 |  |  |  | 26 |  |  | 46 |  |  | 30 |
Prior service cost (credit) |  |  | 3 |  |  | 5 |  |  | 5 |  |  |  | (31) |  |  | (20) |  |  | (20) |
Net periodic cost (credit) |  | $ | 131 |  | $ | 113 |  | $ | 113 |  |  | $ | 12 |  | $ | 74 |  | $ | 48 |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net periodic cost (credit) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 52 |  | $ | 48 |  | $ | 48 |  |  | $ | 28 |  | $ | 31 |  | $ | 26 |
Interest expense |  |  | 96 |  |  | 100 |  |  | 101 |  |  |  | 63 |  |  | 79 |  |  | 74 |
Expected return on plan assets |  |  | (124) |  |  | (122) |  |  | (109) |  |  |  | (72) |  |  | (61) |  |  | (61) |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  |  | 98 |  |  | 77 |  |  | 63 |  |  |  | 27 |  |  | 47 |  |  | 31 |
Prior service cost (credit) |  |  | 3 |  |  | 5 |  |  | 5 |  |  |  | (30) |  |  | (20) |  |  | (20) |
Net periodic cost (credit) |  | $ | 125 |  | $ | 108 |  | $ | 108 |  |  | $ | 16 |  | $ | 76 |  | $ | 50 |
Schedule Of Benefit Obligations In Excess Of Fair Value Of Plan Assets |
In Millions
| Pension |  | DB SERP |  | OPEB |
Years Ended December 31 | 2013 | 2012 |  | 2013 | 2012 |  | 2013 | 2012 |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of period |  | $ | 2,354 |  | $ | 2,072 |  |  | $ | 144 |  | $ | 127 |  |  | $ | 1,729 |  | $ | 1,641 |
Service cost |  |  | 53 |  |  | 48 |  |  |  | 1 |  |  | 1 |  |  |  | 29 |  |  | 32 |
Interest cost |  |  | 94 |  |  | 99 |  |  |  | 6 |  |  | 6 |  |  |  | 65 |  |  | 82 |
Plan amendments |  |  | - |  |  | - |  |  |  | - |  |  | - |  |  |  | (208) | 2 |  | - |
Actuarial (gain) loss |  |  | (308) |  |  | 249 |  |  |  | (12) |  |  | 16 |  |  |  | (440) |  |  | 25 |
Benefits paid |  |  | (120) |  |  | (114) |  |  |  | (7) |  |  | (6) |  |  |  | (52) | 3 |  | (51) | 3
Benefit obligation at end of period |  | $ | 2,073 |  | $ | 2,354 |  |  | $ | 132 |  | $ | 144 |  |  | $ | 1,123 |  | $ | 1,729 | 4
Plan assets at fair value at beginning of period |  | $ | 1,727 |  | $ | 1,626 |  |  | $ | - |  | $ | - |  |  | $ | 1,047 |  | $ | 924 |
Actual return on plan assets |  |  | 206 |  |  | 215 |  |  |  | - |  |  | - |  |  |  | 150 |  |  | 108 |
Company contribution |  |  | 150 |  |  | - |  |  |  | 7 |  |  | 6 |  |  |  | 72 |  |  | 65 |
Actual benefits paid |  |  | (119) |  |  | (114) |  |  |  | (7) |  |  | (6) |  |  |  | (51) | 3 |  | (50) | 3
Plan assets at fair value at end of period |  | $ | 1,964 |  | $ | 1,727 |  |  | $ | - |  | $ | - |  |  | $ | 1,218 |  | $ | 1,047 |
Funded status |  | $ | (109) | 1 | $ | (627) | 1 |  | $ | (132) |  | $ | (144) |  |  | $ | 95 |  | $ | (682) |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of period |  |  |  |  |  |  |  |  | $ | 100 |  | $ | 85 |  |  | $ | 1,670 |  | $ | 1,585 |
Service cost |  |  |  |  |  |  |  |  |  | 1 |  |  | 1 |  |  |  | 28 |  |  | 31 |
Interest cost |  |  |  |  |  |  |  |  |  | 4 |  |  | 4 |  |  |  | 63 |  |  | 79 |
Plan amendments |  |  |  |  |  |  |  |  |  | - |  |  | - |  |  |  | (200) | 2 |  | - |
Actuarial (gain) loss |  |  |  |  |  |  |  |  |  | (8) |  |  | 13 |  |  |  | (424) |  |  | 24 |
Benefits paid |  |  |  |  |  |  |  |  |  | (4) |  |  | (3) |  |  |  | (49) | 3 |  | (49) | 3
Benefit obligation at end of period |  |  |  |  |  |  |  |  | $ | 93 |  | $ | 100 |  |  | $ | 1,088 |  | $ | 1,670 | 4
Plan assets at fair value at beginning of period |  |  |  |  |  |  |  |  | $ | - |  | $ | - |  |  | $ | 978 |  | $ | 861 |
Actual return on plan assets |  |  |  |  |  |  |  |  |  | - |  |  | - |  |  |  | 141 |  |  | 101 |
Company contribution |  |  |  |  |  |  |  |  |  | 4 |  |  | 3 |  |  |  | 71 |  |  | 64 |
Actual benefits paid |  |  |  |  |  |  |  |  |  | (4) |  |  | (3) |  |  |  | (49) | 3 |  | (48) | 3
Plan assets at fair value at end of period |  |  |  |  |  |  |  |  | $ | - |  | $ | - |  |  | $ | 1,141 |  | $ | 978 |
Funded status |  |  |  |  |  |  |  |  | $ | (93) |  | $ | (100) |  |  | $ | 53 |  | $ | (692) |
1 At December 31, 2013, $86 million of the total funded status of the Pension Plan was attributable to Consumers based on an allocation of expenses. At December 31, 2012, $590 million of the total funded status of the Pension Plan was attributable to Consumers based on an allocation of expenses. 2 Plan amendments resulted from changing the Medicare drug program provided through the OPEB Plan from an employer-sponsored prescription drug plan with a retiree drug subsidy to an EGWP to begin on January 1, 2015, and from certain benefit changes to the OPEB Plan, to begin on January 1, 2016. 3 CMS Energy received payments of $5 million in each of 2013, 2012, and 2011 for the Medicare Part D subsidies. Consumers received payments of $4 million in 2013 and $5 million in each of 2012 and 2011 for the Medicare Part D subsidies. The Medicare Part D subsidy payments are used to pay OPEB Plan benefits. 4 The Medicare Prescription Drug, Improvement, and Modernization Act of 2003 established a prescription drug benefit under Medicare (Medicare Part D) and a federal subsidy, which is tax-exempt, to sponsors of retiree health care benefit plans that provide a benefit that is actuarially equivalent to Medicare Part D. In 2010, the Health Care Acts repealed these tax-exempt deductions for years beginning after December 31, 2012. The Medicare Part D subsidy annualized reduction in net OPEB cost for CMS Energy was $20 million for 2012 and $26 million for 2011. Consumers’ Medicare Part D subsidy annualized reduction in net OPEB costs was $19 million for 2012 and $25 million for 2011. The reduction for CMS Energy and Consumers included $7 million for 2012 and $9 million for 2011 in capitalized OPEB costs.
Schedule Of Retirement Benefit Plan Assets (Liabilities) |
In Millions
Years Ended December 31 | 2013 | 2012 |
CMS Energy, including Consumers |  |  |  |  |  |  |
Current assets (liabilities) |  |  |  |  |  |  |
DB SERP |  | $ | (8) |  | $ | (7) |
Non-current assets (liabilities) |  |  |  |  |  |  |
DB SERP |  |  | (124) |  |  | (137) |
OPEB |  |  | 95 |  |  | (682) |
Pension |  |  | (109) |  |  | (627) |
Consumers |  |  |  |  |  |  |
Current assets (liabilities) |  |  |  |  |  |  |
DB SERP |  | $ | (5) |  | $ | (4) |
Non-current assets (liabilities) |  |  |  |  |  |  |
DB SERP |  |  | (88) |  |  | (96) |
OPEB |  |  | 53 |  |  | (692) |
Pension |  |  | (86) |  |  | (590) |
Schedule Of Net Periodic Benefit Cost Not Yet Recognized Including Regulatory Assets |
In Millions
| Pension and DB SERP |  | OPEB |
Years Ended December 31 | 2013 | 2012 |  | 2013 | 2012 |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |
Regulatory assets (liabilities) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | $ | 625 |  | $ | 1,095 |  |  | $ | 184 |  | $ | 704 |
Prior service cost (credit) |  |  | 9 |  |  | 13 |  |  |  | (282) |  |  | (112) |
Regulatory assets (liabilities) |  | $ | 634 |  | $ | 1,108 |  |  | $ | (98) |  | $ | 592 |
AOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss (gain) |  |  | 69 |  |  | 98 |  |  |  | (26) |  |  | (7) |
Prior service cost (credit) |  |  | - |  |  | - |  |  |  | (10) |  |  | (3) |
Total amounts recognized in regulatory assets (liabilities) and AOCI |  | $ | 703 |  | $ | 1,206 |  |  | $ | (134) |  | $ | 582 |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |
Regulatory assets (liabilities) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | $ | 625 |  | $ | 1,095 |  |  | $ | 184 |  | $ | 704 |
Prior service cost (credit) |  |  | 9 |  |  | 13 |  |  |  | (282) |  |  | (112) |
Regulatory assets (liabilities) |  | $ | 634 |  | $ | 1,108 |  |  | $ | (98) |  | $ | 592 |
AOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  |  | 25 |  |  | 38 |  |  |  | - |  |  | - |
Total amounts recognized in regulatory assets (liabilities) and AOCI |  | $ | 659 |  | $ | 1,146 |  |  | $ | (98) |  | $ | 592 |
Schedule Of Allocation Of Plan Assets |
In Millions
| Pension Plan |
| December 31, 2013 |  | December 31, 2012 |
| Total | Level 1 | Level 2 |  | Total | Level 1 | Level 2 |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asset category |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and short-term investments |  | $ | 109 |  | $ | 109 |  | $ | - |  |  | $ | 33 |  | $ | 33 |  | $ | - |
U.S. government and agencies securities |  |  | 25 |  |  | - |  |  | 25 |  |  |  | 26 |  |  | - |  |  | 26 |
Corporate debt |  |  | 188 |  |  | - |  |  | 188 |  |  |  | 277 |  |  | - |  |  | 277 |
State and municipal bonds |  |  | 5 |  |  | - |  |  | 5 |  |  |  | 8 |  |  | - |  |  | 8 |
Foreign corporate bonds |  |  | 20 |  |  | - |  |  | 20 |  |  |  | 27 |  |  | - |  |  | 27 |
Mutual funds |  |  | 449 |  |  | 449 |  |  | - |  |  |  | 319 |  |  | 319 |  |  | - |
Pooled funds |  |  | 1,168 |  |  | - |  |  | 1,168 |  |  |  | 1,037 |  |  | - |  |  | 1,037 |
Total |  | $ | 1,964 |  | $ | 558 |  | $ | 1,406 |  |  | $ | 1,727 |  | $ | 352 |  | $ | 1,375 |
In Millions
| OPEB Plan |
| December 31, 2013 |  | December 31, 2012 |
| Total | Level 1 | Level 2 |  | Total | Level 1 | Level 2 |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asset category |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and short-term investments |  | $ | 44 |  | $ | 44 |  | $ | - |  |  | $ | 118 |  | $ | 118 |  | $ | - |
U.S. government and agencies securities |  |  | 3 |  |  | - |  |  | 3 |  |  |  | 4 |  |  | - |  |  | 4 |
Corporate debt |  |  | 26 |  |  | - |  |  | 26 |  |  |  | 38 |  |  | - |  |  | 38 |
State and municipal bonds |  |  | 1 |  |  | - |  |  | 1 |  |  |  | 1 |  |  | - |  |  | 1 |
Foreign corporate bonds |  |  | 3 |  |  | - |  |  | 3 |  |  |  | 4 |  |  | - |  |  | 4 |
Common stocks |  |  | 71 |  |  | 71 |  |  | - |  |  |  | 75 |  |  | 75 |  |  | - |
Mutual funds |  |  | 343 |  |  | 343 |  |  | - |  |  |  | 300 |  |  | 300 |  |  | - |
Pooled funds |  |  | 727 |  |  | - |  |  | 727 |  |  |  | 507 |  |  | - |  |  | 507 |
Total |  | $ | 1,218 |  | $ | 458 |  | $ | 760 |  |  | $ | 1,047 |  | $ | 493 |  | $ | 554 |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asset category |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and short-term investments |  | $ | 41 |  | $ | 41 |  | $ | - |  |  | $ | 111 |  | $ | 111 |  | $ | - |
U.S. government and agencies securities |  |  | 3 |  |  | - |  |  | 3 |  |  |  | 3 |  |  | - |  |  | 3 |
Corporate debt |  |  | 25 |  |  | - |  |  | 25 |  |  |  | 35 |  |  | - |  |  | 35 |
State and municipal bonds |  |  | 1 |  |  | - |  |  | 1 |  |  |  | 1 |  |  | - |  |  | 1 |
Foreign corporate bonds |  |  | 3 |  |  | - |  |  | 3 |  |  |  | 3 |  |  | - |  |  | 3 |
Common stocks |  |  | 66 |  |  | 66 |  |  | - |  |  |  | 70 |  |  | 70 |  |  | - |
Mutual funds |  |  | 321 |  |  | 321 |  |  | - |  |  |  | 281 |  |  | 281 |  |  | - |
Pooled funds |  |  | 681 |  |  | - |  |  | 681 |  |  |  | 474 |  |  | - |  |  | 474 |
Total |  | $ | 1,141 |  | $ | 428 |  | $ | 713 |  |  | $ | 978 |  | $ | 462 |  | $ | 516 |
Schedule Of Plan Contributions |
In Millions
Years Ended December 31 | 2013 | 2012 |
CMS Energy, including Consumers |  |  |  |  |  |  |
OPEB 1 |  |  |  |  |  |  |
VEBA trust |  | $ | 55 |  | $ | 45 |
401(h) component |  |  | 17 |  |  | 20 |
|  | $ | 72 |  | $ | 65 |
Pension 2 |  | $ | 150 |  | $ | - |
Consumers |  |  |  |  |  |  |
OPEB 1 |  |  |  |  |  |  |
VEBA trust |  | $ | 55 |  | $ | 45 |
401(h) component |  |  | 16 |  |  | 19 |
|  | $ | 71 |  | $ | 64 |
Pension 2 |  | $ | 147 |  | $ | - |
| 1 |  | CMS Energy, including Consumers, plans to contribute $75 million to the OPEB Plan in 2014, of which Consumers plans to contribute $74 million.
| 2 |  | CMS Energy, including Consumers, does not presently plan to contribute to the Pension Plan in 2014.
Schedule Of Expected Benefit Payments |
In Millions
| Pension | DB SERP | OPEB 1 |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
2014 |  | $ | 119 |  | $ | 8 |  | $ | 58 |
2015 |  |  | 127 |  |  | 8 |  |  | 59 |
2016 |  |  | 134 |  |  | 8 |  |  | 61 |
2017 |  |  | 139 |  |  | 8 |  |  | 64 |
2018 |  |  | 144 |  |  | 8 |  |  | 66 |
2019-2023 |  |  | 760 |  |  | 48 |  |  | 364 |
Consumers |  |  |  |  |  |  |  |  |  |
2014 |  | $ | 116 |  | $ | 4 |  | $ | 56 |
2015 |  |  | 124 |  |  | 5 |  |  | 57 |
2016 |  |  | 131 |  |  | 5 |  |  | 59 |
2017 |  |  | 136 |  |  | 5 |  |  | 61 |
2018 |  |  | 140 |  |  | 5 |  |  | 64 |
2019-2023 |  |  | 740 |  |  | 27 |  |  | 349 |
| 1 |  | CMS Energy’s and Consumers’ OPEB benefit payments are net of employee contributions and expected Medicare Part D subsidy payments for 2014. CMS Energy and Consumers plan to change the Medicare drug program provided through the OPEB Plan from an employer-sponsored drug plan to an EGWP to begin on January 1, 2015; therefore, no Medicare Part D subsidy is expected after 2014. For CMS Energy, subsidies to be received are estimated to be $6 million for 2014. For Consumers, subsidies to be received are estimated to be $5 million for 2014.

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- Definition Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for pension plans and/or other employee benefit plans, showing separately the assets and current and noncurrent liabilities (if applicable) recognized. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the aggregate benefit obligation and aggregate fair value of plan assets for pension plans and/or other employee benefit plans with benefit obligations in excess of plan assets as of the measurement date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e2417-114920 + Details
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- Definition Tabular disclosure of the effect of a one-percentage-point increase and the effect of a one-percentage-point decrease in the assumed health care cost trend rates on the aggregate of the service and interest cost components of net periodic postretirement health care benefit costs and the accumulated postretirement benefit obligation for health care benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (m) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
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