Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

Schedule of Other Income

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

	2022		2021		2020
	(In millions)
Allowance for equity funds used during construction	$	29	$	27	$	25
Contract services	28		27		28
Gains from rabbi trust securities(a)	3		8		28
Income from REF entities	—		141		139
Equity earnings (losses) of equity method investees	(14)		38		26
Other	12		13		13
	$	58	$	254	$	259

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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:

	2022		2021		2020
	(In millions)
Contract services	$	27	$	27	$	28
Allowance for equity funds used during construction	26		25		23
Gains from rabbi trust securities allocated from DTE Energy(a)	3		8		28
Other	9		11		8
	$	65	$	71	$	87

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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, 2022 and 2021:

	Net Unrealized Gain (Loss) on Derivatives		Benefit Obligations(b)		Foreign Currency Translation		Total
	(In millions)
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)
Other comprehensive income before reclassifications	5		—		—		5
Amounts reclassified from Accumulated other comprehensive loss	2		43		—		45
Net current period Other comprehensive income	7		43		—		50
Balance, December 31, 2022	$	(4)	$	(58)	$	—	$	(62)

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

(b)Benefit obligations activity includes changes in actuarial (gain) loss and prior service cost in DTE Energy's pension and other postretirement benefit plans. Refer to Note 20 to the Consolidated Financial Statements, "Retirement Benefits and Trusteed Assets", for details regarding this activity. For 2022, the change in benefit obligations due to actuarial (gain) loss increased from prior years, primarily due to higher discount rates and other plan changes.

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, 2022.

	DTE Energy								DTE Electric
	Year of origination
	2022		2021		2020 and prior		Total		2022 and prior
	(In millions)
Notes receivable
Internal grade 1	$	—	$	—	$	21	$	21	$	17
Internal grade 2	40		3		16		59		—
Total notes receivable(a)	$	40	$	3	$	37	$	80	$	17
Net investment in leases
Net investment in leases, internal grade 1	$	—	$	—	$	37	$	37	$	—
Net investment in leases, internal grade 2	67		—		188		255		—
Total net investment in leases(a)	$	67	$	—	$	225	$	292	$	—

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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, 2022	$	89	$	3	$	92	$	54
Current period provision	49		—		49		33
Write-offs charged against allowance	(105)		(2)		(107)		(66)
Recoveries of amounts previously written off	45		—		45		28
Ending reserve balance, December 31, 2022	$	78	$	1	$	79	$	49

	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

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,
	2022		2021		2020
	(In millions)
DTE Energy	$	55	$	55	$	105
DTE Electric	$	35	$	36	$	62

Schedule of Finite-Lived Intangible Assets

The Registrants have certain Intangible assets as shown below:

		December 31, 2022						December 31, 2021
	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(a)	12 to 26 years	$	246	$	(88)	$	158	$	271	$	(98)	$	173
Renewable energy credits		2		—		2		2		—		2
Carbon offsets		6		—		6		2		—		2
Intangible assets not subject to amortization(b)		8		—		8		4		—		4
DTE Energy Long-term intangible assets		$	254	$	(88)	$	166	$	275	$	(98)	$	177

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(a)Reduction in contract intangibles during 2022 primarily relates to the write-off of fully amortized assets at DTE Vantage, including $25 million of gross carrying value and accumulated amortization.

(b)Amounts are charged to expense, using average cost, as they are consumed in the operation of the business. DTE Electric intangible assets include the Renewable energy credits above, which 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, 2022						December 31, 2021
	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(a)	12 to 26 years	$	246	$	(88)	$	158	$	271	$	(98)	$	173
Renewable energy credits		2		—		2		2		—		2
Carbon offsets		6		—		6		2		—		2
Intangible assets not subject to amortization(b)		8		—		8		4		—		4
DTE Energy Long-term intangible assets		$	254	$	(88)	$	166	$	275	$	(98)	$	177

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(a)Reduction in contract intangibles during 2022 primarily relates to the write-off of fully amortized assets at DTE Vantage, including $25 million of gross carrying value and accumulated amortization.

(b)Amounts are charged to expense, using average cost, as they are consumed in the operation of the business. DTE Electric intangible assets include the Renewable energy credits above, which 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 2027:

	2023		2024		2025		2026		2027
	(In millions)
Estimated amortization expense	$	16	$	16	$	16	$	14	$	14

Schedule of Capitalized Cloud Computing Costs

The following balances for cloud computing costs relate to DTE Energy:

	Year Ended December 31,
	2022		2021		2020
	(In millions)
Amortization expense of capitalized cloud computing costs	$	4	$	1	$	—
Gross value of capitalized cloud computing costs	$	42	$	16
Accumulated amortization of capitalized cloud computing costs	$	5	$	1

The following balances for cloud computing costs relate to DTE Electric:

	Year Ended December 31,
	2022		2021		2020
	(In millions)
Amortization expense of capitalized cloud computing costs	$	3	$	1	$	—
Gross value of capitalized cloud computing costs	$	33	$	12
Accumulated amortization of capitalized cloud computing costs	$	4	$	1

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
22	Segment and Related Information
23	Related Party Transactions