Other
Accumulated Deferred Investment Tax Credit
CMS Energy Accumulated Deferred Investment Tax Credit decreased by 0.8% to $117.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 3.3%, from $121.00M to $117.00M. Over 5 years (FY 2020 to FY 2025), Accumulated Deferred Investment Tax Credit shows relatively stable performance with a 0.5% CAGR.
Analysis
StatementBalance Sheet Statement
SectionOther
CategoryCapital Allocation
SignalContext dependent
VolatilityStable
First reportedQ4 2014
Last reportedQ2 2025
How to read this metric
A decrease indicates the gradual recognition of tax benefits, which supports net income over the asset's useful life.
Detailed definition
This represents the unamortized portion of investment tax credits that have been deferred to be recognized as a reductio...
Peer comparison
Standard in regulated utility accounting; peers will show similar amortization schedules based on their asset base.
Metric ID:
other_accumulated_deferred_investment_tax_creditHistorical Data
20 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $113.00M | $113.00M | $112.00M | $111.00M | $131.00M | $130.00M | $129.00M | $128.00M | $127.00M | $127.00M | $126.00M | $125.00M | $124.00M | $123.00M | $122.00M | $121.00M | $120.00M | $119.00M | $118.00M | $117.00M |
| QoQ Change | — | +0.0% | -0.9% | -0.9% | +18.0% | -0.8% | -0.8% | -0.8% | -0.8% | +0.0% | -0.8% | -0.8% | -0.8% | -0.8% | -0.8% | -0.8% | -0.8% | -0.8% | -0.8% | -0.8% |
| YoY Change | — | — | — | — | +15.9% | +15.0% | +15.2% | +15.3% | -3.1% | -2.3% | -2.3% | -2.3% | -2.4% | -3.1% | -3.2% | -3.2% | -3.2% | -3.3% | -3.3% | -3.3% |
Range$111.00M – $131.00M
CAGR+0.7%
Avg YoY Growth+1.7%
Median YoY Growth-2.7%
Current Streak10 quarters decline
Accumulated Deferred Investment Tax Credit at Other Companies
Frequently Asked Questions
- What is CMS Energy's accumulated deferred investment tax credit?
- CMS Energy (CMS) reported accumulated deferred investment tax credit of $117.00M in Q1 2026.
- How has CMS Energy's accumulated deferred investment tax credit changed year-over-year?
- CMS Energy's accumulated deferred investment tax credit decreased by 3.3% year-over-year, from $121.00M to $117.00M.
- What is the long-term trend for CMS Energy's accumulated deferred investment tax credit?
- Over 5 years (2020 to 2025), CMS Energy's accumulated deferred investment tax credit has grown at a 0.5% compound annual growth rate (CAGR), from $115.00M to $118.00M.
- What does accumulated deferred investment tax credit mean?
- The remaining balance of tax credits for capital investments that will be recognized over time.