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Income Taxes | 12 Months Ended
--- | ---
Dec. 31, 2016
Income Taxes | 14:I ncome T axes 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 and income tax expense computed by applying the statutory U.S. federal income tax rate:
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |
﻿In Millions, Except Tax Rate |  |
﻿Years Ended December 31 | 2016 |  | 2015 |  | 2014 |  |
﻿CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Income from continuing operations before income taxes |  | $ | 826 |  |  | $ | 796 |  |  | $ | 729 |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Income tax expense at statutory rate |  |  | 289 |  |  |  | 279 |  |  |  | 255 |  |
﻿Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |  |  |  |
﻿State and local income taxes, net of federal effect |  |  | 37 |  |  |  | 39 |  |  |  | 36 |  |
﻿Accelerated flow-through of regulatory tax benefits 1 |  |  | (39) |  |  |  | (39) |  |  |  | (39) |  |
﻿Employee share-based awards 2 |  |  | (7) |  |  |  | - |  |  |  | - |  |
﻿Other, net |  |  | (7) |  |  |  | (8) |  |  |  | (2) |  |
﻿Income tax expense |  | $ | 273 |  |  | $ | 271 |  |  | $ | 250 |  |
﻿Effective tax rate |  |  | 33.1 | % |  |  | 34.0 | % |  |  | 34.3 | % |
﻿Consumers |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Income from continuing operations before income taxes |  | $ | 936 |  |  | $ | 896 |  |  | $ | 873 |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Income tax expense at statutory rate |  |  | 328 |  |  |  | 314 |  |  |  | 306 |  |
﻿Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |  |  |  |
﻿State and local income taxes, net of federal effect |  |  | 44 |  |  |  | 42 |  |  |  | 42 |  |
﻿Accelerated flow-through of regulatory tax benefits 1 |  |  | (39) |  |  |  | (39) |  |  |  | (39) |  |
﻿Employee share-based awards 2 |  |  | (6) |  |  |  | - |  |  |  | - |  |
﻿Other, net |  |  | (7) |  |  |  | (15) |  |  |  | (3) |  |
﻿Income tax expense |  | $ | 320 |  |  | $ | 302 |  |  | $ | 306 |  |
﻿Effective tax rate |  |  | 34.2 | % |  |  | 33.7 | % |  |  | 35.1 | % |
﻿
| 1 |  | Since 2014, Consumers has followed a regulatory treatment ordered by the MPSC that accelerates the return of certain income tax benefits to customers. This change, which also accelerates Consumers’ recognition of the income tax benefits, reduced Consumers’ income tax expense by $39 million for each of the years ended December 31, 2016, 2015, and 2014.
| 2 |  | CMS Energy and Consumers elected to adopt ASU 2016-09, Improvements to Employee Share-Based Payment Accounting, as of January 1, 2016. For further details on the implementation of this standard, see Note 2, New Accounting Standards.
Presented in the following table are the significant components of income tax expense on continuing operations:
﻿ |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |
﻿In Millions
﻿Years Ended December 31 | 2016 | 2015 | 2014 |
﻿CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
﻿Current income taxes |  |  |  |  |  |  |  |  |  |
﻿Federal |  | $ | - |  | $ | - |  | $ | - |
﻿State and local |  |  | 9 |  |  | 24 |  |  | 24 |
﻿ |  | $ | 9 |  | $ | 24 |  | $ | 24 |
﻿Deferred income taxes |  |  |  |  |  |  |  |  |  |
﻿Federal |  | $ | 200 |  | $ | 192 |  | $ | 198 |
﻿State and local |  |  | 47 |  |  | 36 |  |  | 31 |
﻿ |  | $ | 247 |  | $ | 228 |  | $ | 229 |
﻿Deferred income tax credit |  |  | 17 |  |  | 19 |  |  | (3) |
﻿Tax expense |  | $ | 273 |  | $ | 271 |  | $ | 250 |
﻿Consumers |  |  |  |  |  |  |  |  |  |
﻿Current income taxes |  |  |  |  |  |  |  |  |  |
﻿Federal |  | $ | 9 |  | $ | 66 |  | $ | 8 |
﻿State and local |  |  | 22 |  |  | 32 |  |  | 36 |
﻿ |  | $ | 31 |  | $ | 98 |  | $ | 44 |
﻿Deferred income taxes |  |  |  |  |  |  |  |  |  |
﻿Federal |  | $ | 227 |  | $ | 153 |  | $ | 236 |
﻿State and local |  |  | 45 |  |  | 32 |  |  | 29 |
﻿ |  | $ | 272 |  | $ | 185 |  | $ | 265 |
﻿Deferred income tax credit |  |  | 17 |  |  | 19 |  |  | (3) |
﻿Tax expense |  | $ | 320 |  | $ | 302 |  | $ | 306 |
﻿ Presented in the following table are the principal components of deferred income tax assets (liabilities) recognized:
﻿ |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |
﻿In Millions
﻿December 31 | 2016 | 2015 |
﻿CMS Energy, including Consumers |  |  |  |  |  |  |
﻿Employee benefits |  | $ | (158) |  | $ | (127) |
﻿Gas inventory |  |  | (65) |  |  | (96) |
﻿Plant, property, and equipment |  |  | (2,902) |  |  | (2,429) |
﻿Net regulatory tax liability |  |  | 27 |  |  | 50 |
﻿Reserves and accruals |  |  | 69 |  |  | 59 |
﻿Securitized costs |  |  | (118) |  |  | (122) |
﻿Tax loss and credit carryforwards |  |  | 871 |  |  | 657 |
﻿Other |  |  | (6) |  |  | (5) |
﻿ |  | $ | (2,282) |  | $ | (2,013) |
﻿Less valuation allowance |  |  | (5) |  |  | (4) |
﻿Total net deferred income tax liabilities |  | $ | (2,287) |  | $ | (2,017) |
﻿Deferred tax assets, net of valuation reserves |  | $ | 962 |  | $ | 762 |
﻿Deferred tax liabilities |  |  | (3,249) |  |  | (2,779) |
﻿Total net deferred income tax liabilities |  | $ | (2,287) |  | $ | (2,017) |
﻿Consumers |  |  |  |  |  |  |
﻿Employee benefits |  | $ | (181) |  | $ | (156) |
﻿Gas inventory |  |  | (65) |  |  | (96) |
﻿Plant, property, and equipment |  |  | (2,924) |  |  | (2,457) |
﻿Net regulatory tax liability |  |  | 27 |  |  | 50 |
﻿Reserves and accruals |  |  | 37 |  |  | 30 |
﻿Securitized costs |  |  | (118) |  |  | (122) |
﻿Tax loss and credit carryforwards |  |  | 190 |  |  | 46 |
﻿Other |  |  | (8) |  |  | (5) |
﻿Total net deferred income tax liabilities |  | $ | (3,042) |  | $ | (2,710) |
﻿Deferred tax assets, net of valuation reserves |  | $ | 254 |  | $ | 126 |
﻿Deferred tax liabilities |  |  | (3,296) |  |  | (2,836) |
﻿Total net deferred income tax liabilities |  | $ | (3,042) |  | $ | (2,710) |
﻿ 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’ co nsolidated financial statements. Presented in the following table are the tax loss and credit carryforwards at December 31, 20 16:
﻿ |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |
﻿In Millions
﻿ | Gross Amount | Tax Attribute | Expiration |
﻿CMS Energy, including Consumers |  |  |  |  |  |  |  |
﻿Federal net operating loss carryforward |  | $ | 1,415 |  | $ | 495 | 2025 – 2036 |
﻿Local net operating loss carryforwards |  |  | 408 |  |  | 4 | 2023 – 2036 |
﻿Alternative minimum tax credits |  |  | 270 |  |  | 270 | No expiration |
﻿General business credits |  |  | 102 |  |  | 102 | 2018 – 2036 |
﻿Total tax attributes |  |  |  |  | $ | 871 |  |
﻿Consumers |  |  |  |  |  |  |  |
﻿Federal net operating loss carryforward |  | $ | 447 |  | $ | 157 | 2025 – 2036 |
﻿General business credits |  |  | 33 |  |  | 33 | 2032 – 2036 |
﻿Total tax attributes |  |  |  |  | $ | 190 |  |
﻿ CMS Energy has provided a valuation allowance of $2 million for the local tax loss carryforward, and $3 million for general business credits. CMS Energy and Consumers expect to utilize fully tax loss and credit carryforwards for which no valuation allowance 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 | 2016 | 2015 | 2014 |
﻿CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
﻿Balance at beginning of period |  | $ | 6 |  | $ | 5 |  | $ | 4 |
﻿Additions for current-year tax positions |  |  | - |  |  | 1 |  |  | 2 |
﻿Additions for prior-year tax positions |  |  | - |  |  | 1 |  |  | 1 |
﻿Reductions for prior-year tax positions |  |  | - |  |  | (1) |  |  | (2) |
﻿Settlements |  |  | (1) |  |  | - |  |  | - |
﻿Balance at end of period |  | $ | 5 |  | $ | 6 |  | $ | 5 |
﻿Consumers |  |  |  |  |  |  |  |  |  |
﻿Balance at beginning of period |  | $ | 6 |  | $ | 5 |  | $ | 4 |
﻿Additions for current-year tax positions |  |  | - |  |  | 1 |  |  | 2 |
﻿Additions for prior-year tax positions |  |  | - |  |  | 1 |  |  | 1 |
﻿Reductions for prior-year tax positions |  |  | - |  |  | (1) |  |  | (2) |
﻿Settlements |  |  | (1) |  |  | - |  |  | - |
﻿Balance at end of period |  | $ | 5 |  | $ | 6 |  | $ | 5 |
﻿ If recognized, all of these uncertain tax benefits would affect CMS Energy’s and Consumers’ annual effective tax rates in fu ture 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 or penalties for the years ended December 31, 20 16, 2015, or 2014. In April 2014, the IRS completed its audit of the federal income tax returns of CMS Energy and its subsidiaries for 2010 and 2011. The audit resulted in no significant adjustments to CMS Energy’s or Consumers’ taxable income or income tax expense. CMS Energy’s fed eral income tax returns for 2013 and subsequent years remain subject to examination by the IRS. CMS Energy’s M ichigan C orporate I ncome T ax and M ichigan B usiness T ax 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, 20 16 were adequate for all years.
Consumers Energy Company [Member] |
Income Taxes | 14:I ncome T axes 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 and income tax expense computed by applying the statutory U.S. federal income tax rate:
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |
﻿In Millions, Except Tax Rate |  |
﻿Years Ended December 31 | 2016 |  | 2015 |  | 2014 |  |
﻿CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Income from continuing operations before income taxes |  | $ | 826 |  |  | $ | 796 |  |  | $ | 729 |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Income tax expense at statutory rate |  |  | 289 |  |  |  | 279 |  |  |  | 255 |  |
﻿Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |  |  |  |
﻿State and local income taxes, net of federal effect |  |  | 37 |  |  |  | 39 |  |  |  | 36 |  |
﻿Accelerated flow-through of regulatory tax benefits 1 |  |  | (39) |  |  |  | (39) |  |  |  | (39) |  |
﻿Employee share-based awards 2 |  |  | (7) |  |  |  | - |  |  |  | - |  |
﻿Other, net |  |  | (7) |  |  |  | (8) |  |  |  | (2) |  |
﻿Income tax expense |  | $ | 273 |  |  | $ | 271 |  |  | $ | 250 |  |
﻿Effective tax rate |  |  | 33.1 | % |  |  | 34.0 | % |  |  | 34.3 | % |
﻿Consumers |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Income from continuing operations before income taxes |  | $ | 936 |  |  | $ | 896 |  |  | $ | 873 |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Income tax expense at statutory rate |  |  | 328 |  |  |  | 314 |  |  |  | 306 |  |
﻿Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |  |  |  |
﻿State and local income taxes, net of federal effect |  |  | 44 |  |  |  | 42 |  |  |  | 42 |  |
﻿Accelerated flow-through of regulatory tax benefits 1 |  |  | (39) |  |  |  | (39) |  |  |  | (39) |  |
﻿Employee share-based awards 2 |  |  | (6) |  |  |  | - |  |  |  | - |  |
﻿Other, net |  |  | (7) |  |  |  | (15) |  |  |  | (3) |  |
﻿Income tax expense |  | $ | 320 |  |  | $ | 302 |  |  | $ | 306 |  |
﻿Effective tax rate |  |  | 34.2 | % |  |  | 33.7 | % |  |  | 35.1 | % |
﻿
| 1 |  | Since 2014, Consumers has followed a regulatory treatment ordered by the MPSC that accelerates the return of certain income tax benefits to customers. This change, which also accelerates Consumers’ recognition of the income tax benefits, reduced Consumers’ income tax expense by $39 million for each of the years ended December 31, 2016, 2015, and 2014.
| 2 |  | CMS Energy and Consumers elected to adopt ASU 2016-09, Improvements to Employee Share-Based Payment Accounting, as of January 1, 2016. For further details on the implementation of this standard, see Note 2, New Accounting Standards.
Presented in the following table are the significant components of income tax expense on continuing operations:
﻿ |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |
﻿In Millions
﻿Years Ended December 31 | 2016 | 2015 | 2014 |
﻿CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
﻿Current income taxes |  |  |  |  |  |  |  |  |  |
﻿Federal |  | $ | - |  | $ | - |  | $ | - |
﻿State and local |  |  | 9 |  |  | 24 |  |  | 24 |
﻿ |  | $ | 9 |  | $ | 24 |  | $ | 24 |
﻿Deferred income taxes |  |  |  |  |  |  |  |  |  |
﻿Federal |  | $ | 200 |  | $ | 192 |  | $ | 198 |
﻿State and local |  |  | 47 |  |  | 36 |  |  | 31 |
﻿ |  | $ | 247 |  | $ | 228 |  | $ | 229 |
﻿Deferred income tax credit |  |  | 17 |  |  | 19 |  |  | (3) |
﻿Tax expense |  | $ | 273 |  | $ | 271 |  | $ | 250 |
﻿Consumers |  |  |  |  |  |  |  |  |  |
﻿Current income taxes |  |  |  |  |  |  |  |  |  |
﻿Federal |  | $ | 9 |  | $ | 66 |  | $ | 8 |
﻿State and local |  |  | 22 |  |  | 32 |  |  | 36 |
﻿ |  | $ | 31 |  | $ | 98 |  | $ | 44 |
﻿Deferred income taxes |  |  |  |  |  |  |  |  |  |
﻿Federal |  | $ | 227 |  | $ | 153 |  | $ | 236 |
﻿State and local |  |  | 45 |  |  | 32 |  |  | 29 |
﻿ |  | $ | 272 |  | $ | 185 |  | $ | 265 |
﻿Deferred income tax credit |  |  | 17 |  |  | 19 |  |  | (3) |
﻿Tax expense |  | $ | 320 |  | $ | 302 |  | $ | 306 |
﻿ Presented in the following table are the principal components of deferred income tax assets (liabilities) recognized:
﻿ |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |
﻿In Millions
﻿December 31 | 2016 | 2015 |
﻿CMS Energy, including Consumers |  |  |  |  |  |  |
﻿Employee benefits |  | $ | (158) |  | $ | (127) |
﻿Gas inventory |  |  | (65) |  |  | (96) |
﻿Plant, property, and equipment |  |  | (2,902) |  |  | (2,429) |
﻿Net regulatory tax liability |  |  | 27 |  |  | 50 |
﻿Reserves and accruals |  |  | 69 |  |  | 59 |
﻿Securitized costs |  |  | (118) |  |  | (122) |
﻿Tax loss and credit carryforwards |  |  | 871 |  |  | 657 |
﻿Other |  |  | (6) |  |  | (5) |
﻿ |  | $ | (2,282) |  | $ | (2,013) |
﻿Less valuation allowance |  |  | (5) |  |  | (4) |
﻿Total net deferred income tax liabilities |  | $ | (2,287) |  | $ | (2,017) |
﻿Deferred tax assets, net of valuation reserves |  | $ | 962 |  | $ | 762 |
﻿Deferred tax liabilities |  |  | (3,249) |  |  | (2,779) |
﻿Total net deferred income tax liabilities |  | $ | (2,287) |  | $ | (2,017) |
﻿Consumers |  |  |  |  |  |  |
﻿Employee benefits |  | $ | (181) |  | $ | (156) |
﻿Gas inventory |  |  | (65) |  |  | (96) |
﻿Plant, property, and equipment |  |  | (2,924) |  |  | (2,457) |
﻿Net regulatory tax liability |  |  | 27 |  |  | 50 |
﻿Reserves and accruals |  |  | 37 |  |  | 30 |
﻿Securitized costs |  |  | (118) |  |  | (122) |
﻿Tax loss and credit carryforwards |  |  | 190 |  |  | 46 |
﻿Other |  |  | (8) |  |  | (5) |
﻿Total net deferred income tax liabilities |  | $ | (3,042) |  | $ | (2,710) |
﻿Deferred tax assets, net of valuation reserves |  | $ | 254 |  | $ | 126 |
﻿Deferred tax liabilities |  |  | (3,296) |  |  | (2,836) |
﻿Total net deferred income tax liabilities |  | $ | (3,042) |  | $ | (2,710) |
﻿ 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’ co nsolidated financial statements. Presented in the following table are the tax loss and credit carryforwards at December 31, 20 16:
﻿ |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |
﻿In Millions
﻿ | Gross Amount | Tax Attribute | Expiration |
﻿CMS Energy, including Consumers |  |  |  |  |  |  |  |
﻿Federal net operating loss carryforward |  | $ | 1,415 |  | $ | 495 | 2025 – 2036 |
﻿Local net operating loss carryforwards |  |  | 408 |  |  | 4 | 2023 – 2036 |
﻿Alternative minimum tax credits |  |  | 270 |  |  | 270 | No expiration |
﻿General business credits |  |  | 102 |  |  | 102 | 2018 – 2036 |
﻿Total tax attributes |  |  |  |  | $ | 871 |  |
﻿Consumers |  |  |  |  |  |  |  |
﻿Federal net operating loss carryforward |  | $ | 447 |  | $ | 157 | 2025 – 2036 |
﻿General business credits |  |  | 33 |  |  | 33 | 2032 – 2036 |
﻿Total tax attributes |  |  |  |  | $ | 190 |  |
﻿ CMS Energy has provided a valuation allowance of $2 million for the local tax loss carryforward, and $3 million for general business credits. CMS Energy and Consumers expect to utilize fully tax loss and credit carryforwards for which no valuation allowance 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 | 2016 | 2015 | 2014 |
﻿CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
﻿Balance at beginning of period |  | $ | 6 |  | $ | 5 |  | $ | 4 |
﻿Additions for current-year tax positions |  |  | - |  |  | 1 |  |  | 2 |
﻿Additions for prior-year tax positions |  |  | - |  |  | 1 |  |  | 1 |
﻿Reductions for prior-year tax positions |  |  | - |  |  | (1) |  |  | (2) |
﻿Settlements |  |  | (1) |  |  | - |  |  | - |
﻿Balance at end of period |  | $ | 5 |  | $ | 6 |  | $ | 5 |
﻿Consumers |  |  |  |  |  |  |  |  |  |
﻿Balance at beginning of period |  | $ | 6 |  | $ | 5 |  | $ | 4 |
﻿Additions for current-year tax positions |  |  | - |  |  | 1 |  |  | 2 |
﻿Additions for prior-year tax positions |  |  | - |  |  | 1 |  |  | 1 |
﻿Reductions for prior-year tax positions |  |  | - |  |  | (1) |  |  | (2) |
﻿Settlements |  |  | (1) |  |  | - |  |  | - |
﻿Balance at end of period |  | $ | 5 |  | $ | 6 |  | $ | 5 |
﻿ If recognized, all of these uncertain tax benefits would affect CMS Energy’s and Consumers’ annual effective tax rates in fu ture 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 or penalties for the years ended December 31, 20 16, 2015, or 2014. In April 2014, the IRS completed its audit of the federal income tax returns of CMS Energy and its subsidiaries for 2010 and 2011. The audit resulted in no significant adjustments to CMS Energy’s or Consumers’ taxable income or income tax expense. CMS Energy’s fed eral income tax returns for 2013 and subsequent years remain subject to examination by the IRS. CMS Energy’s M ichigan C orporate I ncome T ax and M ichigan B usiness T ax 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, 20 16 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 Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: 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=65882285&loc=d3e32559-109319 Reference 3: 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=65882285&loc=d3e32718-109319 Reference 4: 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=65882285&loc=d3e32639-109319 Reference 5: 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=65882285&loc=d3e32537-109319 + Details
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