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Exit Activities and Discontinued Operations - (Tables) | 6 Months Ended
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Jun. 30, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
Schedule of Restructuring Reserve by Type of Cost | Presented in the following table is a reconciliation of the retention benefit liability recorded in other liabilities on Consumers’ consolidated balance sheets:
In Millions
|  |  | Six Months Ended
June 30 |  |  |  | 2021 | 2020
Retention benefit liability at beginning of period |  |  |  |  |  |  | $ | 11 |  |  | $ | 4 |
Costs incurred and charged to maintenance and other operating expenses |  |  |  |  |  |  | — |  |  | 7 |
Costs deferred as a regulatory asset 1 |  |  |  |  |  |  | 4 |  |  | — |
Costs incurred and capitalized |  |  |  |  |  |  | — |  |  | 1 |
Retention benefit liability at the end of the period 2 |  |  |  |  |  |  | $ | 15 |  |  | $ | 12 |
1 Includes $2 million for the three months ended June 30, 2021. 2 Includes current portion of other liabilities of $5 million at June 30, 2021 and 2020.
Schedule of Discontinued Operations | The table below presents the financial results of EnerBank included in income from discontinued operations:
In Millions
| Three Months Ended |  | Six Months Ended
June 30 | 2021 | 2020 |  | 2021 | 2020 |
Operating revenue |  | $ | 69 |  |  | $ | 61 |  |  |  | $ | 139 |  |  | $ | 123 |  |  |
Expenses |  |  |  |  |  |  |  |  |  |  |
Operating expenses |  | 28 |  |  | 36 |  |  |  | 43 |  |  | 65 |  |  |
Interest expense |  | 11 |  |  | 14 |  |  |  | 23 |  |  | 30 |  |  |
Income before income taxes |  | $ | 30 |  |  | $ | 11 |  |  |  | $ | 73 |  |  | $ | 28 |  |  |
Transaction costs |  | (5) |  |  | — |  |  |  | (5) |  |  | — |  |  |
Income from discontinued operations before income taxes |  | $ | 25 |  |  | $ | 11 |  |  |  | $ | 68 |  |  | $ | 28 |  |  |
Income tax expense |  | 7 |  |  | 3 |  |  |  | 16 |  |  | 6 |  |  |
Income from discontinued operations, net of tax |  | $ | 18 |  |  | $ | 8 |  |  |  | $ | 52 |  |  | $ | 22 |  |  |
The table below presents the aggregate carrying amounts for the major classes of assets and liabilities held for sale related to EnerBank:
In Millions
| June 30, 2021 | December 31, 2020
Assets |  |  |  |
Current |  |  |  |
Cash and cash equivalents |  | $ | 121 |  |  | $ | 136 |
Accounts receivable and other current assets |  | 73 |  |  | 18 |
Notes receivable, less allowance of $28 in 2021 and $32 in 2020 |  | 254 |  |  | 275 |
Total current assets |  | $ | 448 |  |  | $ | 429 |
Non‑current |  |  |  |
Plant, property, and equipment, net |  | $ | 27 |  |  | $ | 22 |
Notes receivable, less allowance of $92 in 2021 and $91 in 2020 |  | 2,511 |  |  | 2,612 |
Other non‑current assets |  | 46 |  |  | 46 |
Total non‑current assets |  | $ | 2,584 |  |  | $ | 2,680 |
Total assets |  | $ | 3,032 |  |  | $ | 3,109 |
Liabilities |  |  |  |
Current |  |  |  |
Current portion of long-term debt |  | $ | 952 |  |  | $ | 915 |
Accounts payable and other current liabilities |  | 38 |  |  | 38 |
Total current liabilities |  | $ | 990 |  |  | $ | 953 |
Non‑current |  |  |  |
Long-term debt |  | $ | 1,715 |  |  | $ | 1,890 |
Other non‑current liabilities |  | 2 |  |  | 4 |
Total non‑current liabilities |  | $ | 1,717 |  |  | $ | 1,894 |
Total liabilities |  | $ | 2,707 |  |  | $ | 2,847 |
Consumers Energy Company |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
Schedule of Restructuring Reserve by Type of Cost | Presented in the following table is a reconciliation of the retention benefit liability recorded in other liabilities on Consumers’ consolidated balance sheets:
In Millions
|  |  | Six Months Ended
June 30 |  |  |  | 2021 | 2020
Retention benefit liability at beginning of period |  |  |  |  |  |  | $ | 11 |  |  | $ | 4 |
Costs incurred and charged to maintenance and other operating expenses |  |  |  |  |  |  | — |  |  | 7 |
Costs deferred as a regulatory asset 1 |  |  |  |  |  |  | 4 |  |  | — |
Costs incurred and capitalized |  |  |  |  |  |  | — |  |  | 1 |
Retention benefit liability at the end of the period 2 |  |  |  |  |  |  | $ | 15 |  |  | $ | 12 |
1 Includes $2 million for the three months ended June 30, 2021. 2 Includes current portion of other liabilities of $5 million at June 30, 2021 and 2020.

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