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Regulatory Matters (Tables) - Consumers Energy Company | 12 Months Ended
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Dec. 31, 2020
Public Utility, Property, Plant and Equipment [Line Items] |
Schedule of Regulatory Assets and Liabilities | Presented in the following table are the regulatory assets and liabilities on Consumers’ consolidated balance sheets:
In Millions
December 31 | End of Recovery or Refund Period | 2020 | 2019
Regulatory assets |  |  |  |  |  |
Current |  |  |  |  |  |
Energy waste reduction plan incentive 1 |  | 2021 |  | $ | 34 |  |  | $ | 33 |
Deferred capital spending 2 |  | 2021 |  | 6 |  |  | — |
Other |  | 2021 |  | 2 |  |  | — |
Total current regulatory assets |  |  |  | $ | 42 |  |  | $ | 33 |
Non-current |  |  |  |  |  |
Postretirement benefits 3 |  | various |  | $ | 1,231 |  |  | $ | 1,130 |
Costs of coal-fueled electric generating units to be retired 2 |  | various |  | 678 |  |  | 667 |
Securitized costs 2 |  | 2029 |  | 221 |  |  | 247 |
ARO 4 |  | various |  | 216 |  |  | 191 |
MGP sites 4 |  | various |  | 120 |  |  | 130 |
Unamortized loss on reacquired debt 4 |  | various |  | 108 |  |  | 70 |
Energy waste reduction plan incentive 1 |  | 2022 |  | 42 |  |  | 34 |
Energy waste reduction plan 4 |  | various |  | 16 |  |  | 10 |
Demand response program 4 |  | various |  | 10 |  |  | 1 |
COVID-19 costs accounting deferral 4 |  | various |  | 4 |  |  | — |
Other |  | various |  | 7 |  |  | 9 |
Total non-current regulatory assets |  |  |  | $ | 2,653 |  |  | $ | 2,489 |
Total regulatory assets |  |  |  | $ | 2,695 |  |  | $ | 2,522 |
Regulatory liabilities |  |  |  |  |  |
Current |  |  |  |  |  |
Income taxes, net |  | 2021 |  | $ | 105 |  |  | $ | 65 |
Reserve for customer refunds |  | 2021 |  | 28 |  |  | 2 |
Voluntary transmission asset sale gain share |  | 2021 |  | 14 |  |  | 17 |
Other |  | 2021 |  | 4 |  |  | 3 |
Total current regulatory liabilities |  |  |  | $ | 151 |  |  | $ | 87 |
Non-current |  |  |  |  |  |
Cost of removal |  | various |  | $ | 2,245 |  |  | $ | 2,126 |
Income taxes, net |  | various |  | 1,419 |  |  | 1,510 |
Renewable energy grant |  | 2043 |  | 49 |  |  | 52 |
ARO |  | various |  | 11 |  |  | 26 |
Renewable energy plan |  | 2028 |  | 9 |  |  | 17 |
Other |  | various |  | 11 |  |  | 11 |
Total non-current regulatory liabilities |  |  |  | $ | 3,744 |  |  | $ | 3,742 |
Total regulatory liabilities |  |  |  | $ | 3,895 |  |  | $ | 3,829 |
1 These regulatory assets have arisen from an alternative revenue program and are not associated with incurred costs or capital investments. Therefore, the MPSC has provided for recovery without a return. 2 The MPSC has historically authorized and Consumers expects the MPSC to authorize a specific return on these regulatory assets. 3 This regulatory asset is included in rate base, thereby providing a return. 4 These regulatory assets represent incurred costs for which the MPSC has provided, or Consumers expects, recovery without a return on investment.
Schedule of Assets and Liabilities for PSCR and GCR Underrecoveries and Overrecoveries | Presented in the following table are the liabilities for PSCR and GCR overrecoveries reflected on Consumers’ consolidated balance sheets:
In Millions
December 31 | 2020 | 2019
Liabilities |  |  |  |
PSCR overrecoveries |  | $ | 5 |  |  | $ | 33 |
GCR overrecoveries |  | 15 |  |  | 2 |
Accrued rate refunds |  | $ | 20 |  |  | $ | 35 |

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