Discontinued — last reported Q4 '16

Other

Deferred Tax Assets Regulatory Assets And Liabilities

CMS Energy Deferred Tax Assets Regulatory Assets And Liabilities decreased by 4.2% to $294.00M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 4.2%, from $307.00M to $294.00M. Over 5 years (FY 2020 to FY 2025), Deferred Tax Assets Regulatory Assets And Liabilities shows a downward trend with a -4.6% CAGR.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryEfficiency
SignalContext dependent
VolatilityModerate
First reportedQ4 2014
Last reportedQ4 2016

How to read this metric

Changes reflect shifts in regulatory recovery timing and the associated tax implications for the utility.

Detailed definition

This represents the net tax impact of regulatory assets and liabilities created by rate-regulated utility accounting. It...

Peer comparison

Unique to regulated utility companies; not applicable to non-regulated industries.

Metric ID: other_deferred_tax_assets_regulatory_assets_and_liabilities

Historical Data

5 periods
 Q4 '21Q4 '22Q4 '23Q4 '24Q4 '25
Value$349.00M$318.00M$305.00M$307.00M$294.00M
QoQ Change—-8.9%-4.1%+0.7%-4.2%
YoY Change—-8.9%-4.1%+0.7%-4.2%
Range$294.00M – $349.00M
CAGR-15.8%
Avg YoY Growth-4.1%
Median YoY Growth-4.2%

Frequently Asked Questions

What is CMS Energy's deferred tax assets regulatory assets and liabilities?
CMS Energy (CMS) reported deferred tax assets regulatory assets and liabilities of $294.00M in Q4 2025.
How has CMS Energy's deferred tax assets regulatory assets and liabilities changed year-over-year?
CMS Energy's deferred tax assets regulatory assets and liabilities decreased by 4.2% year-over-year, from $307.00M to $294.00M.
What is the long-term trend for CMS Energy's deferred tax assets regulatory assets and liabilities?
Over 5 years (2020 to 2025), CMS Energy's deferred tax assets regulatory assets and liabilities has grown at a -4.6% compound annual growth rate (CAGR), from $372.00M to $294.00M.
What does deferred tax assets regulatory assets and liabilities mean?
Tax-related assets or liabilities resulting from the unique accounting rules of regulated utilities.