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Retirement Benefits | 3 Months Ended
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Mar. 31, 2023
Defined Benefit Plan Disclosure [Line Items] |
Retirement Benefits | Retirement BenefitsCMS Energy and Consumers provide pension, OPEB, and other retirement benefits to employees under a number of different plans. 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 March 31 |  |  |  | 2023 | 2022 |  |  |  |  |  | 2023 | 2022 |
CMS Energy, including Consumers |  |
Net periodic credit |  |
Service cost |  |  |  |  |  |  | $ | 7 |  |  | $ | 12 |  |  |  |  |  |  |  |  |  |  | $ | 3 |  |  | $ | 4 |  |  |
Interest cost |  |  |  |  |  |  | 27 |  |  | 18 |  |  |  |  |  |  |  |  |  |  | 11 |  |  | 7 |  |  |
Expected return on plan assets |  |  |  |  |  |  | (55) |  |  | (52) |  |  |  |  |  |  |  |  |  |  | (26) |  |  | (29) |  |  |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  |  |  |  |  |  | 3 |  |  | 17 |  |  |  |  |  |  |  |  |  |  | 3 |  |  | — |  |  |
Prior service cost (credit) |  |  |  |  |  |  | 1 |  |  | 1 |  |  |  |  |  |  |  |  |  |  | (10) |  |  | (12) |  |  |
Settlement loss |  |  |  |  |  |  | 2 |  |  | 2 |  |  |  |  |  |  |  |  |  |  | — |  |  | — |  |  |
Net periodic credit |  |  |  |  |  |  | $ | (15) |  |  | $ | (2) |  |  |  |  |  |  |  |  |  |  | $ | (19) |  |  | $ | (30) |  |  |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net periodic credit |  |
Service cost |  |  |  |  |  |  | $ | 7 |  |  | $ | 12 |  |  |  |  |  |  |  |  |  |  | $ | 3 |  |  | $ | 4 |  |  |
Interest cost |  |  |  |  |  |  | 25 |  |  | 16 |  |  |  |  |  |  |  |  |  |  | 11 |  |  | 7 |  |  |
Expected return on plan assets |  |  |  |  |  |  | (52) |  |  | (49) |  |  |  |  |  |  |  |  |  |  | (24) |  |  | (27) |  |  |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  |  |  |  |  |  | 3 |  |  | 16 |  |  |  |  |  |  |  |  |  |  | 3 |  |  | — |  |  |
Prior service cost (credit) |  |  |  |  |  |  | 1 |  |  | 1 |  |  |  |  |  |  |  |  |  |  | (10) |  |  | (12) |  |  |
Settlement loss |  |  |  |  |  |  | 2 |  |  | 2 |  |  |  |  |  |  |  |  |  |  | — |  |  | — |  |  |
Net periodic credit |  |  |  |  |  |  | $ | (14) |  |  | $ | (2) |  |  |  |  |  |  |  |  |  |  | $ | (17) |  |  | $ | (28) |  |  |
In Consumers’ 2022 electric rate case, the MPSC approved a mechanism allowing Consumers to defer the future recovery or refund of pension and OPEB expenses above or below the amounts used to set existing rates. At March 31, 2023. CMS Energy, including Consumers, had deferred $3 million of pension credits and $6 million of OPEB costs under this mechanism.
Consumers Energy Company |
Defined Benefit Plan Disclosure [Line Items] |
Retirement Benefits | Retirement BenefitsCMS Energy and Consumers provide pension, OPEB, and other retirement benefits to employees under a number of different plans. 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 March 31 |  |  |  | 2023 | 2022 |  |  |  |  |  | 2023 | 2022 |
CMS Energy, including Consumers |  |
Net periodic credit |  |
Service cost |  |  |  |  |  |  | $ | 7 |  |  | $ | 12 |  |  |  |  |  |  |  |  |  |  | $ | 3 |  |  | $ | 4 |  |  |
Interest cost |  |  |  |  |  |  | 27 |  |  | 18 |  |  |  |  |  |  |  |  |  |  | 11 |  |  | 7 |  |  |
Expected return on plan assets |  |  |  |  |  |  | (55) |  |  | (52) |  |  |  |  |  |  |  |  |  |  | (26) |  |  | (29) |  |  |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  |  |  |  |  |  | 3 |  |  | 17 |  |  |  |  |  |  |  |  |  |  | 3 |  |  | — |  |  |
Prior service cost (credit) |  |  |  |  |  |  | 1 |  |  | 1 |  |  |  |  |  |  |  |  |  |  | (10) |  |  | (12) |  |  |
Settlement loss |  |  |  |  |  |  | 2 |  |  | 2 |  |  |  |  |  |  |  |  |  |  | — |  |  | — |  |  |
Net periodic credit |  |  |  |  |  |  | $ | (15) |  |  | $ | (2) |  |  |  |  |  |  |  |  |  |  | $ | (19) |  |  | $ | (30) |  |  |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net periodic credit |  |
Service cost |  |  |  |  |  |  | $ | 7 |  |  | $ | 12 |  |  |  |  |  |  |  |  |  |  | $ | 3 |  |  | $ | 4 |  |  |
Interest cost |  |  |  |  |  |  | 25 |  |  | 16 |  |  |  |  |  |  |  |  |  |  | 11 |  |  | 7 |  |  |
Expected return on plan assets |  |  |  |  |  |  | (52) |  |  | (49) |  |  |  |  |  |  |  |  |  |  | (24) |  |  | (27) |  |  |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  |  |  |  |  |  | 3 |  |  | 16 |  |  |  |  |  |  |  |  |  |  | 3 |  |  | — |  |  |
Prior service cost (credit) |  |  |  |  |  |  | 1 |  |  | 1 |  |  |  |  |  |  |  |  |  |  | (10) |  |  | (12) |  |  |
Settlement loss |  |  |  |  |  |  | 2 |  |  | 2 |  |  |  |  |  |  |  |  |  |  | — |  |  | — |  |  |
Net periodic credit |  |  |  |  |  |  | $ | (14) |  |  | $ | (2) |  |  |  |  |  |  |  |  |  |  | $ | (17) |  |  | $ | (28) |  |  |
In Consumers’ 2022 electric rate case, the MPSC approved a mechanism allowing Consumers to defer the future recovery or refund of pension and OPEB expenses above or below the amounts used to set existing rates. At March 31, 2023. CMS Energy, including Consumers, had deferred $3 million of pension credits and $6 million of OPEB costs under this mechanism.

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