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Exit Activities and Discontinued Operations - (Tables) | 9 Months Ended
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Sep. 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
|  |  | Nine Months Ended
September 30 |  |  |  | 2021 | 2020
Retention benefit liability at beginning of period |  |  |  |  |  |  | $ | 11 |  |  | $ | 4 |
Costs incurred and charged to maintenance and other operating expenses |  |  |  |  |  |  | — |  |  | 11 |
Costs deferred as a regulatory asset 1 |  |  |  |  |  |  | 5 |  |  | — |
Costs incurred and capitalized |  |  |  |  |  |  | 1 |  |  | 1 |
Retention benefit liability at the end of the period 2 |  |  |  |  |  |  | $ | 17 |  |  | $ | 16 |
1 Includes $1 million for the three months ended September 30, 2021. 2 Includes current portion of other liabilities of $5 million at September 30, 2021 and $7 million at September 30, 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 |  | Nine Months Ended
September 30 | 2021 | 2020 |  | 2021 | 2020 |
Operating revenue |  | $ | 70 |  |  | $ | 68 |  |  |  | $ | 209 |  |  | $ | 191 |  |  |
Expenses |  |  |  |  |  |  |  |  |  |  |
Operating expenses |  | 17 |  |  | 39 |  |  |  | 60 |  |  | 104 |  |  |
Interest expense |  | 11 |  |  | 13 |  |  |  | 34 |  |  | 43 |  |  |
Income before income taxes |  | $ | 42 |  |  | $ | 16 |  |  |  | $ | 115 |  |  | $ | 44 |  |  |
Transaction costs |  | (3) |  |  | — |  |  |  | (8) |  |  | — |  |  |
Income from discontinued operations before income taxes |  | $ | 39 |  |  | $ | 16 |  |  |  | $ | 107 |  |  | $ | 44 |  |  |
Income tax expense |  | 9 |  |  | 4 |  |  |  | 25 |  |  | 10 |  |  |
Income from discontinued operations, net of tax |  | $ | 30 |  |  | $ | 12 |  |  |  | $ | 82 |  |  | $ | 34 |  |  |
The table below presents the aggregate carrying amounts for the major classes of assets and liabilities held for sale related to EnerBank:
In Millions
| September 30, 2021 | December 31, 2020
Assets |  |  |  |
Current |  |  |  |
Cash and cash equivalents |  | $ | 104 |  |  | $ | 136 |
Accounts receivable and other current assets |  | 143 |  |  | 18 |
Notes receivable, less allowance of $28 in 2021 and $32 in 2020 |  | 247 |  |  | 275 |
Total current assets |  | $ | 494 |  |  | $ | 429 |
Non‑current |  |  |  |
Plant, property, and equipment, net |  | $ | 29 |  |  | $ | 22 |
Notes receivable, less allowance of $84 in 2021 and $91 in 2020 |  | 2,532 |  |  | 2,612 |
Other non‑current assets |  | 45 |  |  | 46 |
Total non‑current assets |  | $ | 2,606 |  |  | $ | 2,680 |
Total assets |  | $ | 3,100 |  |  | $ | 3,109 |
Liabilities |  |  |  |
Current |  |  |  |
Current portion of long-term debt |  | $ | 1,199 |  |  | $ | 915 |
Accounts payable and other current liabilities |  | 34 |  |  | 38 |
Total current liabilities |  | $ | 1,233 |  |  | $ | 953 |
Non‑current |  |  |  |
Long-term debt |  | $ | 1,522 |  |  | $ | 1,890 |
Other non‑current liabilities |  | 1 |  |  | 4 |
Total non‑current liabilities |  | $ | 1,523 |  |  | $ | 1,894 |
Total liabilities |  | $ | 2,756 |  |  | $ | 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
|  |  | Nine Months Ended
September 30 |  |  |  | 2021 | 2020
Retention benefit liability at beginning of period |  |  |  |  |  |  | $ | 11 |  |  | $ | 4 |
Costs incurred and charged to maintenance and other operating expenses |  |  |  |  |  |  | — |  |  | 11 |
Costs deferred as a regulatory asset 1 |  |  |  |  |  |  | 5 |  |  | — |
Costs incurred and capitalized |  |  |  |  |  |  | 1 |  |  | 1 |
Retention benefit liability at the end of the period 2 |  |  |  |  |  |  | $ | 17 |  |  | $ | 16 |
1 Includes $1 million for the three months ended September 30, 2021. 2 Includes current portion of other liabilities of $5 million at September 30, 2021 and $7 million at September 30, 2020.

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