DTE Energy 2014 Annual Report Download - page 61



The following table summarizes the changes in Accumulated other comprehensive loss by component for the years ended December 31, 2014 and
2013:

















Balance, January 1, 2013 $ (4)
$ (8)
$ (148)
$ 2
$ (158)
Other comprehensive income (loss) before reclassifications —
2
13
(2)
13
Amounts reclassified from accumulated other comprehensive income —
—
9
—
9
Net current-period other comprehensive income (loss) —
2 22 (2) 22
Balance, December 31, 2013 $ (4)
$ (6) $ (126) $ — $ (136)
Other comprehensive income (loss) before reclassifications —
1
(25)
(2)
(26)
Amounts reclassified from accumulated other comprehensive income —
—
7
—
7
Net current-period other comprehensive income (loss) —
1 (18) (2) (19)
Balance, December 31, 2014  
       
______________________________________
(a) All amounts are net of tax.
(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 18 to the Consolidated Financial Statements "Retirement Benefits and Trusteed Assets").

Cash and cash equivalents include cash on hand, cash in banks and temporary investments purchased with remaining maturities of three months or less.
Restricted cash consists of funds held to satisfy requirements of certain debt, primarily Securitization bonds, and partnership operating agreements. Restricted
cash designated for interest and principal payments within one year is classified as a current asset.

Accounts receivable are primarily composed of trade receivables and unbilled revenue. Our accounts receivable are stated at net realizable value.
The allowance for doubtful accounts for DTE Electric and DTE Gas is generally calculated using the aging approach that utilizes rates developed in
reserve studies. We establish an allowance for uncollectible accounts based on historical losses and management’s assessment of existing economic
conditions, customer trends, and other factors. Customer accounts are generally considered delinquent if the amount billed is not received by the due date,
which is typically in 21 days, however, factors such as assistance programs may delay aggressive action. We assess late payment fees on trade receivables
based on past-due terms with customers. Customer accounts are written off when collection efforts have been exhausted. The time period for write-off is 150
days after service has been terminated.
The customer allowance for doubtful accounts for our other businesses is calculated based on specific review of probable future collections based on
receivable balances in excess of 30 days.
Unbilled revenues of $773 million and $815 million are included in customer accounts receivable at December 31, 2014 and 2013, respectively.

Notes receivable, or financing receivables, are primarily comprised of capital lease receivables and loans and are included in Notes receivable and
Other current assets on the Company’s Consolidated Statements of Financial Position.
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