Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2021

Accounting Policies [Abstract]

Schedule of Other Income

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

	2021		2020		2019
	(In millions)
Income from REF entities	$	141	$	139	$	130
Equity earnings of equity method investees	38		26		14
Contract services	27		28		29
Allowance for equity funds used during construction	27		25		24
Gains from rabbi trust securities(a)	8		28		37
Other	13		13		16
	$	254	$	259	$	250

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(a)Losses from rabbi trust securities are recorded separately to Other expenses on the Consolidated Statements of Operations.

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

	2021		2020		2019
	(In millions)
Contract services	$	27	$	28	$	32
Allowance for equity funds used during construction	25		23		22
Gains from rabbi trust securities allocated from DTE Energy(a)	8		28		37
Other	11		8		16
	$	71	$	87	$	107

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(a)Losses from rabbi trust securities are recorded separately to Other expenses on the Consolidated Statements of Operations.

Schedule of Accumulated Other Comprehensive Income (Loss)

The following table summarizes the changes in DTE Energy's Accumulated other comprehensive income (loss) by component(a) for the years ended December 31, 2021 and 2020:

	Net Unrealized Gain (Loss) on Derivatives		Benefit Obligations(b)		Foreign Currency Translation		Total
	(In millions)
Balance, December 31, 2019	$	(25)	$	(117)	$	(6)	$	(148)
Other comprehensive income (loss) before reclassifications	(3)		(2)		1		(4)
Amounts reclassified from Accumulated other comprehensive loss	5		10		—		15
Net current period Other comprehensive income	2		8		1		11
Balance, December 31, 2020	$	(23)	$	(109)	$	(5)	$	(137)
Other comprehensive income before reclassifications	1		1		—		2
Amounts reclassified from Accumulated other comprehensive loss	6		7		—		13
Net current period Other comprehensive income	7		8		—		15
Separation of DT Midstream	5		—		5		10
Balance, December 31, 2021	$	(11)	$	(101)	$	—	$	(112)

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(a)All amounts are net of tax, except for Foreign currency translation.

(b)The amounts reclassified from Accumulated other comprehensive income (loss) are included in the computation of the net periodic pension and other postretirement benefit costs (see Note 20 to the Consolidated Financial Statements, "Retirement Benefits and Trusteed Assets").

Schedule of Financing Receivables Classified by Internal Grade of Credit Risk

The following represents the Registrants' financing receivables by year of origination, classified by internal grade of credit risk. The related credit quality indicators and risk ratings utilized to develop the internal grades have been updated through December 31, 2021.

	DTE Energy								DTE Electric
	Year of origination
	2021		2020		2019 and prior		Total		2021 and prior
	(In millions)
Notes receivable
Internal grade 1	$	—	$	—	$	21	$	21	$	14
Internal grade 2	16		107		6		129		3
Total notes receivable(a)	$	16	$	107	$	27	$	150	$	17
Net investment in leases
Net investment in leases, internal grade 1	$	—	$	1	$	38	$	39	$	—
Net investment in leases, internal grade 2	—		159		1		160		—
Total net investment in leases(a)	$	—	$	160	$	39	$	199	$	—

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(a)For DTE Energy, included in Current Assets — Other and Other Assets — Notes Receivable on the Consolidated Statements of Financial Position. For DTE Electric, included in Current Assets — Other on the 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		Total		Trade and other accounts receivable
	(In millions)
Beginning reserve balance, January 1, 2021	$	101	$	3	$	104	$	57
Current period provision	53		1		54		36
Write-offs charged against allowance	(126)		(1)		(127)		(77)
Recoveries of amounts previously written off	61		—		61		38
Ending reserve balance, December 31, 2021	$	89	$	3	$	92	$	54

	DTE Energy						DTE Electric
	Trade accounts receivable		Other receivables		Total		Trade and other accounts receivable
	(In millions)
Beginning reserve balance, January 1, 2020(a)	$	79	$	4	$	83	$	46
Current period provision	102		3		105		61
Write-offs charged against allowance	(130)		(4)		(134)		(80)
Recoveries of amounts previously written off	50		—		50		30
Ending reserve balance, December 31, 2020	$	101	$	3	$	104	$	57

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(a)DTE Energy Trade accounts receivable beginning reserve balance excludes $8 million related to the discontinued operations of DT Midstream. Prospective activity includes only the continuing operations of DTE Energy.

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:

	Year Ended December 31,
	2021		2020		2019
	(In millions)
DTE Energy	$	55	$	105	$	106
DTE Electric	$	36	$	62	$	65

Schedule of Finite-Lived Intangible Assets

The Registrants have certain Intangible assets as shown below:

		December 31, 2021						December 31, 2020
	Useful Lives	Gross Carrying Value		Accumulated Amortization		Net Carrying Value		Gross Carrying Value		Accumulated Amortization		Net Carrying Value
		(In millions)
Intangible assets subject to amortization
Contract intangibles	6 to 26 years	$	271	$	(98)	$	173	$	271	$	(83)	$	188
Intangible assets not subject to amortization(a)		4		—		4		11		—		11
DTE Energy Long-term intangible assets		$	275	$	(98)	$	177	$	282	$	(83)	$	199

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(a)Amounts primarily include Renewable energy credits and Gas carbon offsets that are charged to expense, using average cost, as the credits are consumed in the operation of the business. Amounts include DTE Electric intangible assets of $2 million and $11 million as of December 31, 2021 and 2020, respectively, and are included in Other Assets — Other on the DTE Electric Consolidated Statements of Financial Position.

Schedule of Indefinite-Lived Intangible Assets

The Registrants have certain Intangible assets as shown below:

		December 31, 2021						December 31, 2020
	Useful Lives	Gross Carrying Value		Accumulated Amortization		Net Carrying Value		Gross Carrying Value		Accumulated Amortization		Net Carrying Value
		(In millions)
Intangible assets subject to amortization
Contract intangibles	6 to 26 years	$	271	$	(98)	$	173	$	271	$	(83)	$	188
Intangible assets not subject to amortization(a)		4		—		4		11		—		11
DTE Energy Long-term intangible assets		$	275	$	(98)	$	177	$	282	$	(83)	$	199

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(a)Amounts primarily include Renewable energy credits and Gas carbon offsets that are charged to expense, using average cost, as the credits are consumed in the operation of the business. Amounts include DTE Electric intangible assets of $2 million and $11 million as of December 31, 2021 and 2020, respectively, and are included in Other Assets — Other on the DTE Electric Consolidated Statements of Financial Position.

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense

The following table summarizes DTE Energy's estimated contract intangible amortization expense expected to be recognized during each year through 2026:

	2022		2023		2024		2025		2026
	(In millions)
Estimated amortization expense	$	16	$	16	$	16	$	16	$	14

Schedule of Accounting Policies

See the following notes for other accounting policies impacting the Registrants’ Consolidated Financial Statements:

Note	Title
5	Revenue
6	Property, Plant, and Equipment
8	Asset Retirement Obligations
9	Regulatory Matters
10	Income Taxes
12	Fair Value
13	Financial and Other Derivative Instruments
17	Leases
20	Retirement Benefits and Trusteed Assets
21	Stock-Based Compensation