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Regulatory Matters (Tables) - Consumers Energy Company | 12 Months Ended
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Dec. 31, 2023
Public Utility, Property, Plant and Equipment [Line Items] |
Schedule of Regulatory Assets | Presented in the following table are the regulatory assets and liabilities on Consumers’ consolidated balance sheets:
In Millions
December 31 | 2023 | 2022
Regulatory assets |  |  |  |
Current |  |  |  |
2022 PSCR underrecovery 1 |  | $ | 126 |  |  | $ | — |
Energy waste reduction plan incentive 2 |  | 54 |  |  | 47 |
Retention incentive program 3 |  | 12 |  |  | 2 |
Other |  | 11 |  |  | 8 |
Total current regulatory assets |  | $ | 203 |  |  | $ | 57 |
Non-current |  |  |  |
Costs of coal-fueled electric generating units to be retired 1 |  | $ | 1,265 |  |  | $ | 1,258 |
Securitized costs 1 |  | 778 |  |  | 843 |
Postretirement benefits 4 |  | 741 |  |  | 856 |
ARO 3 |  | 328 |  |  | 281 |
2022 PSCR underrecovery 1 |  | 126 |  |  | — |
MGP sites 1 |  | 99 |  |  | 108 |
Unamortized loss on reacquired debt 1 |  | 96 |  |  | 100 |
Decommissioning costs 3 |  | 83 |  |  | 24 |
Energy waste reduction plan incentive 2 |  | 58 |  |  | 55 |
Retention incentive program 3 |  | 27 |  |  | 31 |
Postretirement benefits expense deferral mechanism 3 |  | 24 |  |  | — |
Energy waste reduction plan 3 |  | 19 |  |  | 10 |
Ludington overhaul contract dispute 3 |  | 13 |  |  | — |
Other |  | 26 |  |  | 29 |
Total non-current regulatory assets |  | $ | 3,683 |  |  | $ | 3,595 |
Total regulatory assets |  | $ | 3,886 |  |  | $ | 3,652 |
Regulatory liabilities |  |  |  |
Current |  |  |  |
Income taxes, net |  | $ | 49 |  |  | $ | 48 |
Reserve for customer refunds |  | 2 |  |  | 47 |
Other |  | 5 |  |  | 9 |
Total current regulatory liabilities |  | $ | 56 |  |  | $ | 104 |
Non-current |  |  |  |
Cost of removal |  | $ | 2,545 |  |  | $ | 2,426 |
Income taxes, net |  | 1,220 |  |  | 1,267 |
Renewable energy grant |  | 43 |  |  | 45 |
Renewable energy plan |  | 29 |  |  | 32 |
Energy waste reduction plan |  | 25 |  |  | 6 |
Postretirement benefits expense deferral mechanism |  | 12 |  |  | — |
Other |  | 20 |  |  | 20 |
Total non-current regulatory liabilities |  | $ | 3,894 |  |  | $ | 3,796 |
Total regulatory liabilities |  | $ | 3,950 |  |  | $ | 3,900 |
1 The MPSC has provided a specific return on these regulatory assets. 2 These regulatory assets have arisen from an alternative revenue program and are not associated with incurred costs or capital investments. Therefore, the MPSC has provided for recovery without a return. 3 These regulatory assets represent incurred costs for which the MPSC has provided recovery without a return on investment. 4 This regulatory asset is included in rate base, thereby providing a return.
Schedule of Regulatory Liabilities | Presented in the following table are the regulatory assets and liabilities on Consumers’ consolidated balance sheets:
In Millions
December 31 | 2023 | 2022
Regulatory assets |  |  |  |
Current |  |  |  |
2022 PSCR underrecovery 1 |  | $ | 126 |  |  | $ | — |
Energy waste reduction plan incentive 2 |  | 54 |  |  | 47 |
Retention incentive program 3 |  | 12 |  |  | 2 |
Other |  | 11 |  |  | 8 |
Total current regulatory assets |  | $ | 203 |  |  | $ | 57 |
Non-current |  |  |  |
Costs of coal-fueled electric generating units to be retired 1 |  | $ | 1,265 |  |  | $ | 1,258 |
Securitized costs 1 |  | 778 |  |  | 843 |
Postretirement benefits 4 |  | 741 |  |  | 856 |
ARO 3 |  | 328 |  |  | 281 |
2022 PSCR underrecovery 1 |  | 126 |  |  | — |
MGP sites 1 |  | 99 |  |  | 108 |
Unamortized loss on reacquired debt 1 |  | 96 |  |  | 100 |
Decommissioning costs 3 |  | 83 |  |  | 24 |
Energy waste reduction plan incentive 2 |  | 58 |  |  | 55 |
Retention incentive program 3 |  | 27 |  |  | 31 |
Postretirement benefits expense deferral mechanism 3 |  | 24 |  |  | — |
Energy waste reduction plan 3 |  | 19 |  |  | 10 |
Ludington overhaul contract dispute 3 |  | 13 |  |  | — |
Other |  | 26 |  |  | 29 |
Total non-current regulatory assets |  | $ | 3,683 |  |  | $ | 3,595 |
Total regulatory assets |  | $ | 3,886 |  |  | $ | 3,652 |
Regulatory liabilities |  |  |  |
Current |  |  |  |
Income taxes, net |  | $ | 49 |  |  | $ | 48 |
Reserve for customer refunds |  | 2 |  |  | 47 |
Other |  | 5 |  |  | 9 |
Total current regulatory liabilities |  | $ | 56 |  |  | $ | 104 |
Non-current |  |  |  |
Cost of removal |  | $ | 2,545 |  |  | $ | 2,426 |
Income taxes, net |  | 1,220 |  |  | 1,267 |
Renewable energy grant |  | 43 |  |  | 45 |
Renewable energy plan |  | 29 |  |  | 32 |
Energy waste reduction plan |  | 25 |  |  | 6 |
Postretirement benefits expense deferral mechanism |  | 12 |  |  | — |
Other |  | 20 |  |  | 20 |
Total non-current regulatory liabilities |  | $ | 3,894 |  |  | $ | 3,796 |
Total regulatory liabilities |  | $ | 3,950 |  |  | $ | 3,900 |
1 The MPSC has provided a specific return on these regulatory assets. 2 These regulatory assets have arisen from an alternative revenue program and are not associated with incurred costs or capital investments. Therefore, the MPSC has provided for recovery without a return. 3 These regulatory assets represent incurred costs for which the MPSC has provided recovery without a return on investment. 4 This regulatory asset is included in rate base, thereby providing a return.
Schedule of Assets and Liabilities for PSCR and GCR Underrecoveries and Overrecoveries | Presented in the following table are the assets and liabilities for PSCR and GCR underrecoveries and overrecoveries reflected on Consumers’ consolidated balance sheets:
In Millions
December 31 | 2023 | 2022
Assets |  |  |  |
PSCR underrecoveries |  | $ | — |  |  | $ | 401 |
GCR underrecoveries |  | — |  |  | 8 |
Accounts receivable and accrued revenue |  | $ | — |  |  | $ | 409 |
Liabilities |  |  |  |
PSCR overrecoveries |  | $ | 10 |  |  | $ | — |
GCR overrecoveries |  | 44 |  |  | — |
Accrued rate refunds |  | $ | 54 |  |  | $ | — |

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