Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2026

Accounting Policies [Abstract]

Schedule of Other Income

The following is a summary of DTE Energy's Other income:

	Three Months Ended March 31,
	2026		2025
	(In millions)
Allowance for equity funds used during construction	$	35	$	24
Contract services	17		9
Equity earnings of equity method investees	3		7
Investment income(a)	1		1
Other	3		3
	$	59	$	44

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(a)Investment losses are recorded separately to Other expenses on the Consolidated Statements of Operations.

The following is a summary of DTE Electric's Other income:

	Three Months Ended March 31,
	2026		2025
	(In millions)
Allowance for equity funds used during construction	$	34	$	24
Contract services	16		9
Investment income(a)	1		1
Other	3		2
	$	54	$	36

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(a)Investment losses are recorded separately to Other expenses on the Consolidated Statements of Operations.

Schedule of Effective Income Tax Rate Reconciliation

The tables below summarize how the Registrants' effective income tax rates have varied from the statutory federal income tax rate:

	Three Months Ended March 31,
	2026		2025
DTE Energy
Statutory federal income tax rate	21.0	%	21.0	%
Increase (decrease) due to:
State and local income taxes, net of federal benefit	6.6		4.2
Investment tax credits	(35.4)		(13.1)
Production tax credits	(21.3)		(10.5)
TCJA regulatory liability amortization	(7.4)		(4.5)
AFUDC equity	(3.9)		(1.5)
Nondeductible EES Coke penalty(a)	9.8		—
Other	(0.3)		0.2
Effective income tax rate	(30.9)	%	(4.2)	%

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(a)For further discussion of the EES Coke legal matter, see Note 12 to the Consolidated Financial Statements, "Commitments and Contingencies."

	Three Months Ended March 31,
	2026		2025
DTE Electric
Statutory federal income tax rate	21.0	%	21.0	%
Increase (decrease) due to:
State and local income taxes, net of federal benefit	5.6		5.7
Investment tax credits	(21.5)		(16.6)
Production tax credits	(6.4)		(7.0)
TCJA regulatory liability amortization	(4.2)		(4.6)
AFUDC equity	(2.6)		(1.8)
Other	(0.4)		0.4
Effective income tax rate	(8.5)	%	(2.9)	%

Schedule of Financing Receivables Classified by Internal Grade of Credit Risk

The following represents the Registrants' financing receivables by year of origination as determined by the date the original agreement was executed, classified by internal grade of credit risk, including current year-to-date gross write-offs, if any. The related credit quality indicators and risk ratings utilized to develop the internal grades have been updated through March 31, 2026.

	DTE Energy
	Year of Origination
	2026		2025		2024 and Prior		Total
	(In millions)
Notes receivable
Internal grade 1	$	14	$	247	$	30	$	291
Internal grade 2	1		11		1,212		1,224
Total notes receivable(a)	$	15	$	258	$	1,242	$	1,515
Net investment in leases
Internal grade 1	$	—	$	—	$	34	$	34
Internal grade 2	—		—		1		1
Total net investment in leases(a)	$	—	$	—	$	35	$	35

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(a)The current portion is included in Current Assets — Other on DTE Energy's Consolidated Statements of Financial Position.

	DTE Electric
	Year of Origination
	2026		2025		2024 and Prior		Total
	(In millions)
Note receivable — Internal grade 1(a)	$	243	$	247	$	27	$	517

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(a)The noncurrent portion is included in Other Assets — Other on DTE Electric's Consolidated Statements of Financial Position.

Schedule of Roll-Forward of Activity for Financing Receivables Credit Loss Reserves

The following tables present a roll-forward of the activity for the Registrants' financing receivables credit loss reserves:

	DTE Energy						DTE Electric
	Trade accounts receivable		Other receivables(a)		Total		Trade and other accounts receivable
	(In millions)
Beginning reserve balance, January 1, 2026	$	59	$	3	$	62	$	41
Current period provision	27		—		27		14
Write-offs charged against allowance	(29)		—		(29)		(20)
Recoveries of amounts previously written off	10		—		10		6
Ending reserve balance, March 31, 2026	$	67	$	3	$	70	$	41

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(a)Other receivables includes reserves on notes receivable and Accounts receivable — Other.

	DTE Energy						DTE Electric
	Trade accounts receivable		Other receivables(a)		Total		Trade and other accounts receivable
	(In millions)
Beginning reserve balance, January 1, 2025	$	69	$	3	$	72	$	46
Current period provision	69		—		69		44
Write-offs charged against allowance	(116)		—		(116)		(74)
Recoveries of amounts previously written off	37		—		37		25
Ending reserve balance, December 31, 2025	$	59	$	3	$	62	$	41

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(a)Other receivables includes reserves on notes receivable and Accounts receivable — Other.

Schedule of Uncollectible Expense

Uncollectible expense for the Registrants is primarily comprised of the current period provision for allowance for doubtful accounts and is summarized as follows:

	Three Months Ended March 31,
	2026		2025
	(In millions)
DTE Energy	$	27	$	26
DTE Electric	$	13	$	10