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Regulatory Matters (Tables) - Consumers Energy Company | 12 Months Ended
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Dec. 31, 2024
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 | 2024 | 2023
Regulatory assets |  |  |  |
Current |  |  |  |
2022 PSCR underrecovery 1 |  | $ | 126 |  |  | $ | 126 |
Energy waste reduction plan incentive 2 |  | 60 |  |  | 54 |
Retention incentive program 3 |  | 18 |  |  | 12 |
Other |  | 25 |  |  | 11 |
Total current regulatory assets |  | $ | 229 |  |  | $ | 203 |
Non-current |  |  |  |
Costs of coal-fueled electric generating units to be retired 1 |  | $ | 1,266 |  |  | $ | 1,265 |
Postretirement benefits 4 |  | 747 |  |  | 741 |
Securitized costs 1 |  | 666 |  |  | 778 |
ARO 3 |  | 366 |  |  | 328 |
Decommissioning costs 3 |  | 158 |  |  | 83 |
Unamortized loss on reacquired debt 1 |  | 92 |  |  | 96 |
MGP sites 1 |  | 90 |  |  | 99 |
Energy waste reduction plan incentive 2 |  | 64 |  |  | 58 |
Energy waste reduction plan 3 |  | 31 |  |  | 19 |
Ludington overhaul contract dispute 3 |  | 31 |  |  | 13 |
Postretirement benefits expense deferral mechanism 3 |  | 21 |  |  | 24 |
Retention incentive program 3 |  | 12 |  |  | 27 |
2022 PSCR underrecovery 1 |  | — |  |  | 126 |
Other |  | 25 |  |  | 26 |
Total non-current regulatory assets |  | $ | 3,569 |  |  | $ | 3,683 |
Total regulatory assets |  | $ | 3,798 |  |  | $ | 3,886 |
Regulatory liabilities |  |  |  |
Current |  |  |  |
Income taxes, net |  | $ | 53 |  |  | $ | 49 |
ASP gain |  | 47 |  |  | — |
Other |  | 11 |  |  | 7 |
Total current regulatory liabilities |  | $ | 111 |  |  | $ | 56 |
Non-current |  |  |  |
Cost of removal |  | $ | 2,665 |  |  | $ | 2,545 |
Income taxes, net |  | 1,163 |  |  | 1,220 |
Renewable energy plan |  | 51 |  |  | 29 |
ASP gain |  | 46 |  |  | — |
Energy waste reduction plan |  | 41 |  |  | 25 |
Renewable energy grant |  | 40 |  |  | 43 |
Postretirement benefits expense deferral mechanism |  | 37 |  |  | 12 |
Other |  | 24 |  |  | 20 |
Total non-current regulatory liabilities |  | $ | 4,067 |  |  | $ | 3,894 |
Total regulatory liabilities |  | $ | 4,178 |  |  | $ | 3,950 |
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 | 2024 | 2023
Regulatory assets |  |  |  |
Current |  |  |  |
2022 PSCR underrecovery 1 |  | $ | 126 |  |  | $ | 126 |
Energy waste reduction plan incentive 2 |  | 60 |  |  | 54 |
Retention incentive program 3 |  | 18 |  |  | 12 |
Other |  | 25 |  |  | 11 |
Total current regulatory assets |  | $ | 229 |  |  | $ | 203 |
Non-current |  |  |  |
Costs of coal-fueled electric generating units to be retired 1 |  | $ | 1,266 |  |  | $ | 1,265 |
Postretirement benefits 4 |  | 747 |  |  | 741 |
Securitized costs 1 |  | 666 |  |  | 778 |
ARO 3 |  | 366 |  |  | 328 |
Decommissioning costs 3 |  | 158 |  |  | 83 |
Unamortized loss on reacquired debt 1 |  | 92 |  |  | 96 |
MGP sites 1 |  | 90 |  |  | 99 |
Energy waste reduction plan incentive 2 |  | 64 |  |  | 58 |
Energy waste reduction plan 3 |  | 31 |  |  | 19 |
Ludington overhaul contract dispute 3 |  | 31 |  |  | 13 |
Postretirement benefits expense deferral mechanism 3 |  | 21 |  |  | 24 |
Retention incentive program 3 |  | 12 |  |  | 27 |
2022 PSCR underrecovery 1 |  | — |  |  | 126 |
Other |  | 25 |  |  | 26 |
Total non-current regulatory assets |  | $ | 3,569 |  |  | $ | 3,683 |
Total regulatory assets |  | $ | 3,798 |  |  | $ | 3,886 |
Regulatory liabilities |  |  |  |
Current |  |  |  |
Income taxes, net |  | $ | 53 |  |  | $ | 49 |
ASP gain |  | 47 |  |  | — |
Other |  | 11 |  |  | 7 |
Total current regulatory liabilities |  | $ | 111 |  |  | $ | 56 |
Non-current |  |  |  |
Cost of removal |  | $ | 2,665 |  |  | $ | 2,545 |
Income taxes, net |  | 1,163 |  |  | 1,220 |
Renewable energy plan |  | 51 |  |  | 29 |
ASP gain |  | 46 |  |  | — |
Energy waste reduction plan |  | 41 |  |  | 25 |
Renewable energy grant |  | 40 |  |  | 43 |
Postretirement benefits expense deferral mechanism |  | 37 |  |  | 12 |
Other |  | 24 |  |  | 20 |
Total non-current regulatory liabilities |  | $ | 4,067 |  |  | $ | 3,894 |
Total regulatory liabilities |  | $ | 4,178 |  |  | $ | 3,950 |
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 Liabilities for PSCR and GCR Overrecoveries | Presented in the following table are the liabilities for PSCR and GCR overrecoveries reflected on Consumers’ consolidated balance sheets:
In Millions
December 31 | 2024 | 2023
Liabilities |  |  |  |
PSCR overrecoveries |  | $ | 13 |  |  | $ | 10 |
GCR overrecoveries |  | 25 |  |  | 44 |
Accrued rate refunds |  | $ | 38 |  |  | $ | 54 |

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