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Income Taxes | 12 Months Ended
--- | ---
Dec. 31, 2020
Income Taxes [Line Items] |
Income Taxes | Income Taxes CMS Energy and its subsidiaries file a consolidated U.S. federal income tax return as well as a Michigan Corporate Income Tax return for the unitary business group and various other state unitary group combined income tax returns. 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 | 2020 | 2019 | 2018
CMS Energy, including Consumers |  |  |  |  |  |
Income from continuing operations before income taxes |  | $ | 885 |  |  | $ | 829 |  |  | $ | 774 |
Income tax expense at statutory rate |  | 186 |  |  | 174 |  |  | 163 |
Increase (decrease) in income taxes from: |  |  |  |  |  |
State and local income taxes, net of federal effect |  | 46 |  |  | 48 |  |  | 46 |
TCJA excess deferred taxes 1 |  | (35) |  |  | (31) |  |  | (26) |
Production tax credits |  | (28) |  |  | (20) |  |  | (14) |
Accelerated flow-through of regulatory tax benefits 2 |  | (13) |  |  | (13) |  |  | (39) |
Research and development tax credits, net 3 |  | (11) |  |  | (2) |  |  | (11) |
Refund of alternative minimum tax sequestration 4 |  | (9) |  |  | — |  |  | — |
Other, net |  | (3) |  |  | (9) |  |  | (4) |
Income tax expense |  | $ | 133 |  |  | $ | 147 |  |  | $ | 115 |
Effective tax rate |  | 15.0 | % |  | 17.7 | % |  | 14.9 | %
Consumers |  |  |  |  |  |
Income from continuing operations before income taxes |  | $ | 989 |  |  | $ | 928 |  |  | $ | 847 |
Income tax expense at statutory rate |  | 208 |  |  | 195 |  |  | 178 |
Increase (decrease) in income taxes from: |  |  |  |  |  |
State and local income taxes, net of federal effect |  | 47 |  |  | 53 |  |  | 51 |
TCJA excess deferred taxes 1 |  | (35) |  |  | (31) |  |  | (26) |
Accelerated flow-through of regulatory tax benefits 2 |  | (13) |  |  | (13) |  |  | (39) |
Production tax credits |  | (19) |  |  | (12) |  |  | (12) |
Research and development tax credits, net 3 |  | (11) |  |  | (2) |  |  | (11) |
Other, net |  | (4) |  |  | (5) |  |  | 1 |
Income tax expense |  | $ | 173 |  |  | $ | 185 |  |  | $ | 142 |
Effective tax rate |  | 17.5 | % |  | 19.9 | % |  | 16.8 | %
1 In December 2017, Consumers remeasured its deferred tax assets and liabilities at the new federal tax rate enacted by the TCJA and recorded a net $1.6 billion regulatory liability. As a result of an order received in September 2019, Consumers began refunding these excess deferred taxes to customers. In September 2020, the MPSC approved a settlement agreement in Consumers’ 2019 gas rate case including Consumers’ request to accelerate the amortization of its regulatory liability associated with the unprotected, non‑property-related excess deferred income taxes resulting from the TCJA. Consumers will increase its TCJA amortization to fully refund this regulatory liability during the period October 2021 through September 2022 instead of the previous amortization schedule through 2029. 2 In 2013, the MPSC issued an order authorizing Consumers to accelerate the flow-through to electric and gas customers of certain income tax benefits associated primarily with the cost of removal of plant placed in service before 1993. Consumers implemented this regulatory treatment beginning in 2014, with the electric portion ending in 2018 and the gas portion expected to continue through 2025. In September 2020, the MPSC approved a settlement agreement in Consumers’ 2019 gas rate case including Consumers’ request to accelerate the amortization of this income tax benefit to fully amortize the balance during the period October 2021 through September 2022 instead of the previous amortization schedule through 2025. 3 In March 2020, CMS Energy finalized a study of research and development tax credits for tax years 2012 through 2018. As a result, in 2020, CMS Energy, including Consumers, recognized a $9 million increase in the credit, net of reserves for uncertain tax positions. Of this amount, $8 million was recognized at Consumers. Also, in March 2018, Consumers finalized a study of research and development tax credits for the tax years 2012 through 2016. As a result, CMS Energy and Consumers recognized an $8 million increase in the credit, net of reserves for uncertain tax positions, at that time. 4 In January 2020, the IRS issued a decision restoring alternative minimum tax credit refunds sequestered in years prior to 2018. As a result, in 2020, CMS Energy recognized a $9 million income tax benefit for sequestered amounts related to its 2017 tax return. CMS Energy received the refund in April 2020. Presented in the following table are the significant components of income tax expense on continuing operations:
In Millions
Years Ended December 31 | 2020 | 2019 | 2018
CMS Energy, including Consumers |  |  |  |  |  |
Current income taxes |  |  |  |  |  |
Federal |  | $ | (35) |  |  | $ | (31) |  |  | $ | (67) |
State and local |  | (2) |  |  | 28 |  |  | — |
|  | $ | (37) |  |  | $ | (3) |  |  | $ | (67) |
Deferred income taxes |  |  |  |  |  |
Federal |  | 115 |  |  | 97 |  |  | 112 |
State and local |  | 60 |  |  | 32 |  |  | 58 |
|  | $ | 175 |  |  | $ | 129 |  |  | $ | 170 |
Deferred income tax credit |  | (5) |  |  | 21 |  |  | 12 |
Tax expense |  | $ | 133 |  |  | $ | 147 |  |  | $ | 115 |
Consumers |  |  |  |  |  |
Current income taxes |  |  |  |  |  |
Federal |  | $ | 3 |  |  | $ | 107 |  |  | $ | 6 |
State and local |  | (7) |  |  | 41 |  |  | 13 |
|  | $ | (4) |  |  | $ | 148 |  |  | $ | 19 |
Deferred income taxes |  |  |  |  |  |
Federal |  | 115 |  |  | (10) |  |  | 60 |
State and local |  | 67 |  |  | 26 |  |  | 51 |
|  | $ | 182 |  |  | $ | 16 |  |  | $ | 111 |
Deferred income tax credit |  | (5) |  |  | 21 |  |  | 12 |
Tax expense |  | $ | 173 |  |  | $ | 185 |  |  | $ | 142 |
Presented in the following table are the principal components of deferred income tax assets (liabilities) recognized:
In Millions
December 31 | 2020 | 2019
CMS Energy, including Consumers |  |  |  |
Deferred income tax assets |  |  |  |
Tax loss and credit carryforwards |  | $ | 483 |  |  | $ | 239 |
Net regulatory tax liability |  | 372 |  |  | 385 |
Reserves and accruals |  | 62 |  |  | 43 |
Total deferred income tax assets |  | $ | 917 |  |  | $ | 667 |
Valuation allowance |  | (1) |  |  | (2) |
Total deferred income tax assets, net of valuation allowance |  | $ | 916 |  |  | $ | 665 |
Deferred income tax liabilities |  |  |  |
Plant, property, and equipment |  | $ | (2,287) |  |  | $ | (2,033) |
Employee benefits |  | (364) |  |  | (172) |
Securitized costs |  | (53) |  |  | (59) |
Gas inventory |  | (24) |  |  | (32) |
Other |  | (51) |  |  | (24) |
Total deferred income tax liabilities |  | $ | (2,779) |  |  | $ | (2,320) |
Total net deferred income tax liabilities |  | $ | (1,863) |  |  | $ | (1,655) |
Consumers |  |  |  |
Deferred income tax assets |  |  |  |
Net regulatory tax liability |  | $ | 372 |  |  | $ | 385 |
Tax loss and credit carryforwards |  | 216 |  |  | 20 |
Reserves and accruals |  | 24 |  |  | 24 |
Total deferred income tax assets |  | $ | 612 |  |  | $ | 429 |
Deferred income tax liabilities |  |  |  |
Plant, property, and equipment |  | $ | (2,230) |  |  | $ | (1,995) |
Employee benefits |  | (365) |  |  | (178) |
Securitized costs |  | (53) |  |  | (59) |
Gas inventory |  | (24) |  |  | (32) |
Other |  | (34) |  |  | (29) |
Total deferred income tax liabilities |  | $ | (2,706) |  |  | $ | (2,293) |
Total net deferred income tax liabilities |  | $ | (2,094) |  |  | $ | (1,864) |
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’ consolidated financial statements. Presented in the following table are the tax loss and credit carryforwards at December 31, 2020:
In Millions
| Gross Amount | Tax Attribute | Expiration
CMS Energy, including Consumers |  |  |  |  |
Federal net operating loss carryforwards |  | $ | 747 |  |  | $ | 157 |  | None
State net operating loss carryforwards |  | 1,241 |  |  | 78 |  | 2030
Local net operating loss carryforwards |  | 346 |  |  | 3 |  | 2024 – 2040
General business credits |  | 245 |  |  | 245 |  | 2026 – 2040
Total tax attributes |  |  |  | $ | 483 |  |
Consumers |  |  |  |  |
Federal net operating loss carryforwards |  | $ | 505 |  |  | $ | 106 |  | None
State net operating loss carryforwards |  | 1,026 |  |  | 61 |  | 2030
General business credits |  | 49 |  |  | 49 |  | 2027 – 2040
Total tax attributes |  |  |  | $ | 216 |  |
CMS Energy has provided a valuation allowance of $1 million for the local tax loss carryforward. CMS Energy and Consumers expect to utilize fully their 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. As a result of a provision in the TCJA, as amended by the CARES Act, CMS Energy recovered all of its remaining alternative minimum tax credits in 2020. CMS Energy utilized $7 million of these credits on its 2019 consolidated tax return, and received the remaining $69 million through a cash refund. Presented in the following table is a reconciliation of the beginning and ending amount of uncertain tax benefits:
In Millions
Years Ended December 31 | 2020 | 2019 | 2018
CMS Energy, including Consumers |  |  |  |  |  |
Balance at beginning of period |  | $ | 23 |  |  | $ | 19 |  |  | $ | 14 |
Additions for current-year tax positions |  | 1 |  |  | 1 |  |  | 1 |
Additions for prior-year tax positions |  | 3 |  |  | 3 |  |  | 4 |
Reductions for prior-year tax positions |  | (2) |  |  | — |  |  | — |
Balance at end of period |  | $ | 25 |  |  | $ | 23 |  |  | $ | 19 |
Consumers |  |  |  |  |  |
Balance at beginning of period |  | $ | 34 |  |  | $ | 28 |  |  | $ | 21 |
Additions for current-year tax positions |  | 1 |  |  | 1 |  |  | 2 |
Additions for prior-year tax positions |  | 4 |  |  | 5 |  |  | 5 |
Reductions for prior-year tax positions |  | (8) |  |  | — |  |  | — |
Balance at end of period |  | $ | 31 |  |  | $ | 34 |  |  | $ | 28 |
If recognized, all of these uncertain tax benefits would affect CMS Energy’s and Consumers’ annual effective tax rates in future years. A trial is anticipated in 2021 with the Michigan Tax Tribunal related to the methodology of state apportionment for Consumers’ electricity sales to MISO. A favorable outcome of the court case or a potential settlement could result in a tax benefit of up to $9 million in the next 12 months. 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, 2020, 2019, or 2018. 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 federal income tax returns for 2017 and subsequent years remain subject to examination by the IRS. CMS Energy’s Michigan Corporate Income Tax returns for 2013 and subsequent years remain subject to examination by the State of Michigan. 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, 2020 were adequate for all years.
Consumers Energy Company |
Income Taxes [Line Items] |
Income Taxes | Income Taxes CMS Energy and its subsidiaries file a consolidated U.S. federal income tax return as well as a Michigan Corporate Income Tax return for the unitary business group and various other state unitary group combined income tax returns. 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 | 2020 | 2019 | 2018
CMS Energy, including Consumers |  |  |  |  |  |
Income from continuing operations before income taxes |  | $ | 885 |  |  | $ | 829 |  |  | $ | 774 |
Income tax expense at statutory rate |  | 186 |  |  | 174 |  |  | 163 |
Increase (decrease) in income taxes from: |  |  |  |  |  |
State and local income taxes, net of federal effect |  | 46 |  |  | 48 |  |  | 46 |
TCJA excess deferred taxes 1 |  | (35) |  |  | (31) |  |  | (26) |
Production tax credits |  | (28) |  |  | (20) |  |  | (14) |
Accelerated flow-through of regulatory tax benefits 2 |  | (13) |  |  | (13) |  |  | (39) |
Research and development tax credits, net 3 |  | (11) |  |  | (2) |  |  | (11) |
Refund of alternative minimum tax sequestration 4 |  | (9) |  |  | — |  |  | — |
Other, net |  | (3) |  |  | (9) |  |  | (4) |
Income tax expense |  | $ | 133 |  |  | $ | 147 |  |  | $ | 115 |
Effective tax rate |  | 15.0 | % |  | 17.7 | % |  | 14.9 | %
Consumers |  |  |  |  |  |
Income from continuing operations before income taxes |  | $ | 989 |  |  | $ | 928 |  |  | $ | 847 |
Income tax expense at statutory rate |  | 208 |  |  | 195 |  |  | 178 |
Increase (decrease) in income taxes from: |  |  |  |  |  |
State and local income taxes, net of federal effect |  | 47 |  |  | 53 |  |  | 51 |
TCJA excess deferred taxes 1 |  | (35) |  |  | (31) |  |  | (26) |
Accelerated flow-through of regulatory tax benefits 2 |  | (13) |  |  | (13) |  |  | (39) |
Production tax credits |  | (19) |  |  | (12) |  |  | (12) |
Research and development tax credits, net 3 |  | (11) |  |  | (2) |  |  | (11) |
Other, net |  | (4) |  |  | (5) |  |  | 1 |
Income tax expense |  | $ | 173 |  |  | $ | 185 |  |  | $ | 142 |
Effective tax rate |  | 17.5 | % |  | 19.9 | % |  | 16.8 | %
1 In December 2017, Consumers remeasured its deferred tax assets and liabilities at the new federal tax rate enacted by the TCJA and recorded a net $1.6 billion regulatory liability. As a result of an order received in September 2019, Consumers began refunding these excess deferred taxes to customers. In September 2020, the MPSC approved a settlement agreement in Consumers’ 2019 gas rate case including Consumers’ request to accelerate the amortization of its regulatory liability associated with the unprotected, non‑property-related excess deferred income taxes resulting from the TCJA. Consumers will increase its TCJA amortization to fully refund this regulatory liability during the period October 2021 through September 2022 instead of the previous amortization schedule through 2029. 2 In 2013, the MPSC issued an order authorizing Consumers to accelerate the flow-through to electric and gas customers of certain income tax benefits associated primarily with the cost of removal of plant placed in service before 1993. Consumers implemented this regulatory treatment beginning in 2014, with the electric portion ending in 2018 and the gas portion expected to continue through 2025. In September 2020, the MPSC approved a settlement agreement in Consumers’ 2019 gas rate case including Consumers’ request to accelerate the amortization of this income tax benefit to fully amortize the balance during the period October 2021 through September 2022 instead of the previous amortization schedule through 2025. 3 In March 2020, CMS Energy finalized a study of research and development tax credits for tax years 2012 through 2018. As a result, in 2020, CMS Energy, including Consumers, recognized a $9 million increase in the credit, net of reserves for uncertain tax positions. Of this amount, $8 million was recognized at Consumers. Also, in March 2018, Consumers finalized a study of research and development tax credits for the tax years 2012 through 2016. As a result, CMS Energy and Consumers recognized an $8 million increase in the credit, net of reserves for uncertain tax positions, at that time. 4 In January 2020, the IRS issued a decision restoring alternative minimum tax credit refunds sequestered in years prior to 2018. As a result, in 2020, CMS Energy recognized a $9 million income tax benefit for sequestered amounts related to its 2017 tax return. CMS Energy received the refund in April 2020. Presented in the following table are the significant components of income tax expense on continuing operations:
In Millions
Years Ended December 31 | 2020 | 2019 | 2018
CMS Energy, including Consumers |  |  |  |  |  |
Current income taxes |  |  |  |  |  |
Federal |  | $ | (35) |  |  | $ | (31) |  |  | $ | (67) |
State and local |  | (2) |  |  | 28 |  |  | — |
|  | $ | (37) |  |  | $ | (3) |  |  | $ | (67) |
Deferred income taxes |  |  |  |  |  |
Federal |  | 115 |  |  | 97 |  |  | 112 |
State and local |  | 60 |  |  | 32 |  |  | 58 |
|  | $ | 175 |  |  | $ | 129 |  |  | $ | 170 |
Deferred income tax credit |  | (5) |  |  | 21 |  |  | 12 |
Tax expense |  | $ | 133 |  |  | $ | 147 |  |  | $ | 115 |
Consumers |  |  |  |  |  |
Current income taxes |  |  |  |  |  |
Federal |  | $ | 3 |  |  | $ | 107 |  |  | $ | 6 |
State and local |  | (7) |  |  | 41 |  |  | 13 |
|  | $ | (4) |  |  | $ | 148 |  |  | $ | 19 |
Deferred income taxes |  |  |  |  |  |
Federal |  | 115 |  |  | (10) |  |  | 60 |
State and local |  | 67 |  |  | 26 |  |  | 51 |
|  | $ | 182 |  |  | $ | 16 |  |  | $ | 111 |
Deferred income tax credit |  | (5) |  |  | 21 |  |  | 12 |
Tax expense |  | $ | 173 |  |  | $ | 185 |  |  | $ | 142 |
Presented in the following table are the principal components of deferred income tax assets (liabilities) recognized:
In Millions
December 31 | 2020 | 2019
CMS Energy, including Consumers |  |  |  |
Deferred income tax assets |  |  |  |
Tax loss and credit carryforwards |  | $ | 483 |  |  | $ | 239 |
Net regulatory tax liability |  | 372 |  |  | 385 |
Reserves and accruals |  | 62 |  |  | 43 |
Total deferred income tax assets |  | $ | 917 |  |  | $ | 667 |
Valuation allowance |  | (1) |  |  | (2) |
Total deferred income tax assets, net of valuation allowance |  | $ | 916 |  |  | $ | 665 |
Deferred income tax liabilities |  |  |  |
Plant, property, and equipment |  | $ | (2,287) |  |  | $ | (2,033) |
Employee benefits |  | (364) |  |  | (172) |
Securitized costs |  | (53) |  |  | (59) |
Gas inventory |  | (24) |  |  | (32) |
Other |  | (51) |  |  | (24) |
Total deferred income tax liabilities |  | $ | (2,779) |  |  | $ | (2,320) |
Total net deferred income tax liabilities |  | $ | (1,863) |  |  | $ | (1,655) |
Consumers |  |  |  |
Deferred income tax assets |  |  |  |
Net regulatory tax liability |  | $ | 372 |  |  | $ | 385 |
Tax loss and credit carryforwards |  | 216 |  |  | 20 |
Reserves and accruals |  | 24 |  |  | 24 |
Total deferred income tax assets |  | $ | 612 |  |  | $ | 429 |
Deferred income tax liabilities |  |  |  |
Plant, property, and equipment |  | $ | (2,230) |  |  | $ | (1,995) |
Employee benefits |  | (365) |  |  | (178) |
Securitized costs |  | (53) |  |  | (59) |
Gas inventory |  | (24) |  |  | (32) |
Other |  | (34) |  |  | (29) |
Total deferred income tax liabilities |  | $ | (2,706) |  |  | $ | (2,293) |
Total net deferred income tax liabilities |  | $ | (2,094) |  |  | $ | (1,864) |
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’ consolidated financial statements. Presented in the following table are the tax loss and credit carryforwards at December 31, 2020:
In Millions
| Gross Amount | Tax Attribute | Expiration
CMS Energy, including Consumers |  |  |  |  |
Federal net operating loss carryforwards |  | $ | 747 |  |  | $ | 157 |  | None
State net operating loss carryforwards |  | 1,241 |  |  | 78 |  | 2030
Local net operating loss carryforwards |  | 346 |  |  | 3 |  | 2024 – 2040
General business credits |  | 245 |  |  | 245 |  | 2026 – 2040
Total tax attributes |  |  |  | $ | 483 |  |
Consumers |  |  |  |  |
Federal net operating loss carryforwards |  | $ | 505 |  |  | $ | 106 |  | None
State net operating loss carryforwards |  | 1,026 |  |  | 61 |  | 2030
General business credits |  | 49 |  |  | 49 |  | 2027 – 2040
Total tax attributes |  |  |  | $ | 216 |  |
CMS Energy has provided a valuation allowance of $1 million for the local tax loss carryforward. CMS Energy and Consumers expect to utilize fully their 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. As a result of a provision in the TCJA, as amended by the CARES Act, CMS Energy recovered all of its remaining alternative minimum tax credits in 2020. CMS Energy utilized $7 million of these credits on its 2019 consolidated tax return, and received the remaining $69 million through a cash refund. Presented in the following table is a reconciliation of the beginning and ending amount of uncertain tax benefits:
In Millions
Years Ended December 31 | 2020 | 2019 | 2018
CMS Energy, including Consumers |  |  |  |  |  |
Balance at beginning of period |  | $ | 23 |  |  | $ | 19 |  |  | $ | 14 |
Additions for current-year tax positions |  | 1 |  |  | 1 |  |  | 1 |
Additions for prior-year tax positions |  | 3 |  |  | 3 |  |  | 4 |
Reductions for prior-year tax positions |  | (2) |  |  | — |  |  | — |
Balance at end of period |  | $ | 25 |  |  | $ | 23 |  |  | $ | 19 |
Consumers |  |  |  |  |  |
Balance at beginning of period |  | $ | 34 |  |  | $ | 28 |  |  | $ | 21 |
Additions for current-year tax positions |  | 1 |  |  | 1 |  |  | 2 |
Additions for prior-year tax positions |  | 4 |  |  | 5 |  |  | 5 |
Reductions for prior-year tax positions |  | (8) |  |  | — |  |  | — |
Balance at end of period |  | $ | 31 |  |  | $ | 34 |  |  | $ | 28 |
If recognized, all of these uncertain tax benefits would affect CMS Energy’s and Consumers’ annual effective tax rates in future years. A trial is anticipated in 2021 with the Michigan Tax Tribunal related to the methodology of state apportionment for Consumers’ electricity sales to MISO. A favorable outcome of the court case or a potential settlement could result in a tax benefit of up to $9 million in the next 12 months. 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, 2020, 2019, or 2018. 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 federal income tax returns for 2017 and subsequent years remain subject to examination by the IRS. CMS Energy’s Michigan Corporate Income Tax returns for 2013 and subsequent years remain subject to examination by the State of Michigan. 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, 2020 were adequate for all years.

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- 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/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 21 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32857-109319 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 11.C) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330215-122817 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 17 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32809-109319 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I.5.Q1) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330036-122817 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32705-109319 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 270 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6424409&loc=d3e44925-109338 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -URI http://asc.fasb.org/topic&trid=2144680 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331 + Details
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