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Exit Activities | 3 Months Ended
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Mar. 31, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
Asset Sales and Exit Activities | Exit Activities Under its Clean Energy Plan, Consumers plans to retire the D.E. Karn 1 & 2 coal-fueled electric generating units in 2023. In 2019, Consumers announced a retention incentive program to ensure necessary staffing at the D.E. Karn generating complex through the anticipated retirement of the coal-fueled generating units. Based on the number of employees that have chosen to participate, the aggregate cost of the program through 2023 is estimated to be $35 million. In its order in Consumers’ 2020 electric rate case, the MPSC approved deferred accounting treatment for these costs; Consumers began deferring these costs as a regulatory asset in 2021. As of March 31, 2021, the cumulative cost incurred and charged to expense related to this program was $16 million. Additionally, an amount of $3 million has been capitalized as a cost of plant, property, and equipment and an amount of $2 million has been deferred as a regulatory asset. Presented in the following table is a reconciliation of the retention benefit liability recorded in other liabilities on Consumers’ consolidated balance sheets:
In Millions
Three Months Ended March 31 |  |  |  | 2021 | 2020
Retention benefit liability at beginning of period |  |  |  |  |  |  | $ | 11 |  |  | $ | 4 |
Costs incurred and charged to maintenance and other operating expenses |  |  |  |  |  |  | — |  |  | 4 |
Costs deferred as a regulatory asset |  |  |  |  |  |  | 2 |  |  | — |
Retention benefit liability at the end of the period 1 |  |  |  |  |  |  | $ | 13 |  |  | $ | 8 |
1 Includes current portion of other liabilities of $4 million at March 31, 2021 and 2020.
Consumers Energy Company |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
Asset Sales and Exit Activities | Exit Activities Under its Clean Energy Plan, Consumers plans to retire the D.E. Karn 1 & 2 coal-fueled electric generating units in 2023. In 2019, Consumers announced a retention incentive program to ensure necessary staffing at the D.E. Karn generating complex through the anticipated retirement of the coal-fueled generating units. Based on the number of employees that have chosen to participate, the aggregate cost of the program through 2023 is estimated to be $35 million. In its order in Consumers’ 2020 electric rate case, the MPSC approved deferred accounting treatment for these costs; Consumers began deferring these costs as a regulatory asset in 2021. As of March 31, 2021, the cumulative cost incurred and charged to expense related to this program was $16 million. Additionally, an amount of $3 million has been capitalized as a cost of plant, property, and equipment and an amount of $2 million has been deferred as a regulatory asset. Presented in the following table is a reconciliation of the retention benefit liability recorded in other liabilities on Consumers’ consolidated balance sheets:
In Millions
Three Months Ended March 31 |  |  |  | 2021 | 2020
Retention benefit liability at beginning of period |  |  |  |  |  |  | $ | 11 |  |  | $ | 4 |
Costs incurred and charged to maintenance and other operating expenses |  |  |  |  |  |  | — |  |  | 4 |
Costs deferred as a regulatory asset |  |  |  |  |  |  | 2 |  |  | — |
Retention benefit liability at the end of the period 1 |  |  |  |  |  |  | $ | 13 |  |  | $ | 8 |
1 Includes current portion of other liabilities of $4 million at March 31, 2021 and 2020.

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- Definition The entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI http://asc.fasb.org/topic&trid=2155823 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=2122178 + Details
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