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Retirement Benefits | 6 Months Ended
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Jun. 30, 2014
Retirement Benefits | 8:RETIREMENT BENEFITS CMS Energy and Consumers provide pension, OPEB, and other retirement benefits to employees under a number of different plans. Presented in the following table are the costs (credits) and other changes in plan assets and benefit obligations incurred in CMS Energy’s and Consumers’ retirement benefits plans:
In Millions
| Pension |  | OPEB |
| Three Months Ended |  | Six Months Ended |  | Three Months Ended |  | Six Months Ended |
June 30 | 2014 | 2013 | 2014 | 2013 |  | 2014 | 2013 | 2014 | 2013 |
CMS Energy, including Consumers |
Net periodic cost (credit) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 10 |  | $ | 14 |  | $ | 20 |  | $ | 27 |  |  | $ | 5 |  | $ | 9 |  | $ | 10 |  | $ | 18 |
Interest expense |  |  | 25 |  |  | 23 |  |  | 50 |  |  | 47 |  |  |  | 14 |  |  | 19 |  |  | 28 |  |  | 38 |
Expected return on plan assets |  |  | (34) |  |  | (32) |  |  | (68) |  |  | (64) |  |  |  | (22) |  |  | (19) |  |  | (44) |  |  | (38) |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  |  | 14 |  |  | 24 |  |  | 29 |  |  | 48 |  |  |  | 1 |  |  | 10 |  |  | 1 |  |  | 21 |
Prior service cost (credit) |  |  | 1 |  |  | 1 |  |  | 1 |  |  | 2 |  |  |  | (11) |  |  | (5) |  |  | (21) |  |  | (10) |
Net periodic cost (credit) |  | $ | 16 |  | $ | 30 |  | $ | 32 |  | $ | 60 |  |  | $ | (13) |  | $ | 14 |  | $ | (26) |  | $ | 29 |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net periodic cost (credit) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 10 |  | $ | 13 |  | $ | 20 |  | $ | 26 |  |  | $ | 5 |  | $ | 9 |  | $ | 10 |  | $ | 18 |
Interest expense |  |  | 24 |  |  | 23 |  |  | 48 |  |  | 46 |  |  |  | 14 |  |  | 18 |  |  | 27 |  |  | 36 |
Expected return on plan assets |  |  | (33) |  |  | (32) |  |  | (66) |  |  | (63) |  |  |  | (21) |  |  | (17) |  |  | (42) |  |  | (35) |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  |  | 14 |  |  | 24 |  |  | 28 |  |  | 47 |  |  |  | 1 |  |  | 10 |  |  | 2 |  |  | 21 |
Prior service cost (credit) |  |  | 1 |  |  | 1 |  |  | 1 |  |  | 2 |  |  |  | (10) |  |  | (5) |  |  | (20) |  |  | (10) |
Net periodic cost (credit) |  | $ | 16 |  | $ | 29 |  | $ | 31 |  | $ | 58 |  |  | $ | (11) |  | $ | 15 |  | $ | (23) |  | $ | 30 |
Consumers Energy Company [Member] |
Retirement Benefits | 8:RETIREMENT BENEFITS CMS Energy and Consumers provide pension, OPEB, and other retirement benefits to employees under a number of different plans. Presented in the following table are the costs (credits) and other changes in plan assets and benefit obligations incurred in CMS Energy’s and Consumers’ retirement benefits plans:
In Millions
| Pension |  | OPEB |
| Three Months Ended |  | Six Months Ended |  | Three Months Ended |  | Six Months Ended |
June 30 | 2014 | 2013 | 2014 | 2013 |  | 2014 | 2013 | 2014 | 2013 |
CMS Energy, including Consumers |
Net periodic cost (credit) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 10 |  | $ | 14 |  | $ | 20 |  | $ | 27 |  |  | $ | 5 |  | $ | 9 |  | $ | 10 |  | $ | 18 |
Interest expense |  |  | 25 |  |  | 23 |  |  | 50 |  |  | 47 |  |  |  | 14 |  |  | 19 |  |  | 28 |  |  | 38 |
Expected return on plan assets |  |  | (34) |  |  | (32) |  |  | (68) |  |  | (64) |  |  |  | (22) |  |  | (19) |  |  | (44) |  |  | (38) |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  |  | 14 |  |  | 24 |  |  | 29 |  |  | 48 |  |  |  | 1 |  |  | 10 |  |  | 1 |  |  | 21 |
Prior service cost (credit) |  |  | 1 |  |  | 1 |  |  | 1 |  |  | 2 |  |  |  | (11) |  |  | (5) |  |  | (21) |  |  | (10) |
Net periodic cost (credit) |  | $ | 16 |  | $ | 30 |  | $ | 32 |  | $ | 60 |  |  | $ | (13) |  | $ | 14 |  | $ | (26) |  | $ | 29 |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net periodic cost (credit) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 10 |  | $ | 13 |  | $ | 20 |  | $ | 26 |  |  | $ | 5 |  | $ | 9 |  | $ | 10 |  | $ | 18 |
Interest expense |  |  | 24 |  |  | 23 |  |  | 48 |  |  | 46 |  |  |  | 14 |  |  | 18 |  |  | 27 |  |  | 36 |
Expected return on plan assets |  |  | (33) |  |  | (32) |  |  | (66) |  |  | (63) |  |  |  | (21) |  |  | (17) |  |  | (42) |  |  | (35) |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  |  | 14 |  |  | 24 |  |  | 28 |  |  | 47 |  |  |  | 1 |  |  | 10 |  |  | 2 |  |  | 21 |
Prior service cost (credit) |  |  | 1 |  |  | 1 |  |  | 1 |  |  | 2 |  |  |  | (10) |  |  | (5) |  |  | (20) |  |  | (10) |
Net periodic cost (credit) |  | $ | 16 |  | $ | 29 |  | $ | 31 |  | $ | 58 |  |  | $ | (11) |  | $ | 15 |  | $ | (23) |  | $ | 30 |

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- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 70 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6414718&loc=d3e28014-114942 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e2410-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 80 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=35742057&loc=SL14450702-114947 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6414199&loc=d3e39622-114963 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6414203&loc=d3e39675-114964 + Details
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