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Retirement Benefits | 6 Months Ended
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Jun. 30, 2022
Defined Benefit Plan Disclosure [Line Items] |
Retirement Benefits | Retirement Benefits CMS Energy and Consumers provide pension, OPEB, and other retirement benefits to employees under a number of different plans. In March 2022, CMS Energy and Consumers determined it was probable that 2022 lump-sum payments to participants under DB Pension Plan A would exceed the plan’s service cost and interest cost components of net periodic cost for the year. These lump-sum payments constitute pension plan liability settlements; once it is probable such settlements will meet the service and interest cost threshold, recognition in earnings is required. As a result, in accordance with GAAP, CMS Energy, including Consumers, performed a remeasurement of DB Pension Plan A as of March 31, 2022 and June 30, 2022. For the six months ended June 30, 2022, CMS Energy, including Consumers, recognized a settlement loss of $8 million; of this amount, $8 million was deferred as a regulatory asset. Consumers recognized a settlement loss of $8 million, all of which was deferred as a regulatory asset. CMS Energy and Consumers will amortize the regulatory asset over eight years. As a result of the remeasurements, the non-current asset for DB Pension Plan A increased by $113 million from December 31, 2021 at CMS Energy, with an offsetting decrease in the associated regulatory asset of $110 million and a $3 million gain to accumulated other comprehensive loss. At Consumers, the non‑current asset increased by $110 million and the associated regulatory asset decreased by $110 million. Costs: Presented in the following table are the costs (credits) and other changes in plan assets and benefit obligations incurred in CMS Energy’s and Consumers’ retirement benefit plans:
In Millions
| DB Pension Plans |  | OPEB Plan
| Three Months Ended |  | Six Months Ended |  | Three Months Ended |  | Six Months Ended
June 30 | 2022 | 2021 |  | 2022 | 2021 |  |  | 2022 | 2021 |  | 2022 | 2021 |
CMS Energy, including Consumers |  |
Net periodic cost (credit) |  |
Service cost |  | $ | 11 |  |  | $ | 13 |  |  |  | $ | 23 |  |  | $ | 27 |  |  |  |  |  | $ | 5 |  |  | $ | 5 |  |  |  | $ | 9 |  |  | $ | 9 |  |  |
Interest cost |  | 20 |  |  | 15 |  |  |  | 38 |  |  | 30 |  |  |  |  |  | 7 |  |  | 5 |  |  |  | 14 |  |  | 11 |  |  |
Expected return on plan assets |  | (52) |  |  | (52) |  |  |  | (104) |  |  | (104) |  |  |  |  |  | (29) |  |  | (27) |  |  |  | (58) |  |  | (54) |  |  |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | 10 |  |  | 26 |  |  |  | 27 |  |  | 51 |  |  |  |  |  | 1 |  |  | 2 |  |  |  | 1 |  |  | 4 |  |  |
Prior service cost (credit) |  | 1 |  |  | 1 |  |  |  | 2 |  |  | 2 |  |  |  |  |  | (14) |  |  | (13) |  |  |  | (26) |  |  | (26) |  |  |
Settlement loss |  | 2 |  |  | 2 |  |  |  | 4 |  |  | 3 |  |  |  |  |  | — |  |  | — |  |  |  | — |  |  | — |  |  |
Net periodic cost (credit) |  | $ | (8) |  |  | $ | 5 |  |  |  | $ | (10) |  |  | $ | 9 |  |  |  |  |  | $ | (30) |  |  | $ | (28) |  |  |  | $ | (60) |  |  | $ | (56) |  |  |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net periodic cost (credit) |  |
Service cost |  | $ | 11 |  |  | $ | 13 |  |  |  | $ | 23 |  |  | $ | 26 |  |  |  |  |  | $ | 5 |  |  | $ | 5 |  |  |  | $ | 9 |  |  | $ | 9 |  |  |
Interest cost |  | 20 |  |  | 14 |  |  |  | 36 |  |  | 28 |  |  |  |  |  | 7 |  |  | 5 |  |  |  | 14 |  |  | 11 |  |  |
Expected return on plan assets |  | (50) |  |  | (49) |  |  |  | (99) |  |  | (98) |  |  |  |  |  | (27) |  |  | (26) |  |  |  | (54) |  |  | (51) |  |  |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | 9 |  |  | 24 |  |  |  | 25 |  |  | 49 |  |  |  |  |  | — |  |  | 2 |  |  |  | — |  |  | 4 |  |  |
Prior service cost (credit) |  | 1 |  |  | 1 |  |  |  | 2 |  |  | 2 |  |  |  |  |  | (13) |  |  | (13) |  |  |  | (25) |  |  | (26) |  |  |
Settlement loss |  | 2 |  |  | 2 |  |  |  | 4 |  |  | 3 |  |  |  |  |  | — |  |  | — |  |  |  | — |  |  | — |  |  |
Net periodic cost (credit) |  | $ | (7) |  |  | $ | 5 |  |  |  | $ | (9) |  |  | $ | 10 |  |  |  |  |  | $ | (28) |  |  | $ | (27) |  |  |  | $ | (56) |  |  | $ | (53) |  |  |
Consumers Energy Company |
Defined Benefit Plan Disclosure [Line Items] |
Retirement Benefits | Retirement Benefits CMS Energy and Consumers provide pension, OPEB, and other retirement benefits to employees under a number of different plans. In March 2022, CMS Energy and Consumers determined it was probable that 2022 lump-sum payments to participants under DB Pension Plan A would exceed the plan’s service cost and interest cost components of net periodic cost for the year. These lump-sum payments constitute pension plan liability settlements; once it is probable such settlements will meet the service and interest cost threshold, recognition in earnings is required. As a result, in accordance with GAAP, CMS Energy, including Consumers, performed a remeasurement of DB Pension Plan A as of March 31, 2022 and June 30, 2022. For the six months ended June 30, 2022, CMS Energy, including Consumers, recognized a settlement loss of $8 million; of this amount, $8 million was deferred as a regulatory asset. Consumers recognized a settlement loss of $8 million, all of which was deferred as a regulatory asset. CMS Energy and Consumers will amortize the regulatory asset over eight years. As a result of the remeasurements, the non-current asset for DB Pension Plan A increased by $113 million from December 31, 2021 at CMS Energy, with an offsetting decrease in the associated regulatory asset of $110 million and a $3 million gain to accumulated other comprehensive loss. At Consumers, the non‑current asset increased by $110 million and the associated regulatory asset decreased by $110 million. Costs: Presented in the following table are the costs (credits) and other changes in plan assets and benefit obligations incurred in CMS Energy’s and Consumers’ retirement benefit plans:
In Millions
| DB Pension Plans |  | OPEB Plan
| Three Months Ended |  | Six Months Ended |  | Three Months Ended |  | Six Months Ended
June 30 | 2022 | 2021 |  | 2022 | 2021 |  |  | 2022 | 2021 |  | 2022 | 2021 |
CMS Energy, including Consumers |  |
Net periodic cost (credit) |  |
Service cost |  | $ | 11 |  |  | $ | 13 |  |  |  | $ | 23 |  |  | $ | 27 |  |  |  |  |  | $ | 5 |  |  | $ | 5 |  |  |  | $ | 9 |  |  | $ | 9 |  |  |
Interest cost |  | 20 |  |  | 15 |  |  |  | 38 |  |  | 30 |  |  |  |  |  | 7 |  |  | 5 |  |  |  | 14 |  |  | 11 |  |  |
Expected return on plan assets |  | (52) |  |  | (52) |  |  |  | (104) |  |  | (104) |  |  |  |  |  | (29) |  |  | (27) |  |  |  | (58) |  |  | (54) |  |  |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | 10 |  |  | 26 |  |  |  | 27 |  |  | 51 |  |  |  |  |  | 1 |  |  | 2 |  |  |  | 1 |  |  | 4 |  |  |
Prior service cost (credit) |  | 1 |  |  | 1 |  |  |  | 2 |  |  | 2 |  |  |  |  |  | (14) |  |  | (13) |  |  |  | (26) |  |  | (26) |  |  |
Settlement loss |  | 2 |  |  | 2 |  |  |  | 4 |  |  | 3 |  |  |  |  |  | — |  |  | — |  |  |  | — |  |  | — |  |  |
Net periodic cost (credit) |  | $ | (8) |  |  | $ | 5 |  |  |  | $ | (10) |  |  | $ | 9 |  |  |  |  |  | $ | (30) |  |  | $ | (28) |  |  |  | $ | (60) |  |  | $ | (56) |  |  |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net periodic cost (credit) |  |
Service cost |  | $ | 11 |  |  | $ | 13 |  |  |  | $ | 23 |  |  | $ | 26 |  |  |  |  |  | $ | 5 |  |  | $ | 5 |  |  |  | $ | 9 |  |  | $ | 9 |  |  |
Interest cost |  | 20 |  |  | 14 |  |  |  | 36 |  |  | 28 |  |  |  |  |  | 7 |  |  | 5 |  |  |  | 14 |  |  | 11 |  |  |
Expected return on plan assets |  | (50) |  |  | (49) |  |  |  | (99) |  |  | (98) |  |  |  |  |  | (27) |  |  | (26) |  |  |  | (54) |  |  | (51) |  |  |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | 9 |  |  | 24 |  |  |  | 25 |  |  | 49 |  |  |  |  |  | — |  |  | 2 |  |  |  | — |  |  | 4 |  |  |
Prior service cost (credit) |  | 1 |  |  | 1 |  |  |  | 2 |  |  | 2 |  |  |  |  |  | (13) |  |  | (13) |  |  |  | (25) |  |  | (26) |  |  |
Settlement loss |  | 2 |  |  | 2 |  |  |  | 4 |  |  | 3 |  |  |  |  |  | — |  |  | — |  |  |  | — |  |  | — |  |  |
Net periodic cost (credit) |  | $ | (7) |  |  | $ | 5 |  |  |  | $ | (9) |  |  | $ | 10 |  |  |  |  |  | $ | (28) |  |  | $ | (27) |  |  |  | $ | (56) |  |  | $ | (53) |  |  |

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