Other - assets

[Table of Co](#i2c056a9f8317485ea6601862f5b0559f_7)[ntents](#i2c056a9f8317485ea6601862f5b0559f_7)The following table presents the components of income tax expense (benefit) for the years ended December 31, 2021, 2020, and 2019:

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Ameren Missouri |  | Ameren Illinois |  | Other |  | Ameren |
| 2021 |  |  |  |  |  |  |  |
| Current taxes: |  |  |  |  |  |  |  |
| Federal | $ | —  |  |  | $ | (15) |  |  | $ | 22  |  |  | $ | 7  |  |
| State | —  |  |  | (7) |  |  | 1  |  |  | (6) |  |
| Deferred taxes: |  |  |  |  |  |  |  |
| Federal | 65  |  |  | 120  |  |  | (15) |  |  | 170  |  |
| State | 23  |  |  | 59  |  |  | 4  |  |  | 86  |  |
| Amortization of excess deferred income taxes | (81) |  |  | (14) |  |  | (1) |  |  | (96) |  |
| Amortization of deferred investment tax credits | (4) |  |  | —  |  |  | —  |  |  | (4) |  |
| Total income tax expense | $ | 3  |  |  | $ | 143  |  |  | $ | 11  |  |  | $ | 157  |  |
| 2020 |  |  |  |  |  |  |  |
| Current taxes: |  |  |  |  |  |  |  |
| Federal | $ | 14  |  |  | $ | 12  |  |  | $ | (24) |  |  | $ | 2  |  |
| State | 3  |  |  | (6) |  |  | 8  |  |  | 5  |  |
| Deferred taxes: |  |  |  |  |  |  |  |
| Federal | 82  |  |  | 81  |  |  | 24  |  |  | 187  |  |
| State | 15  |  |  | 52  |  |  | (10) |  |  | 57  |  |
| Amortization of excess deferred income taxes | (75) |  |  | (15) |  |  | (1) |  |  | (91) |  |
| Amortization of deferred investment tax credits | (5) |  |  | —  |  |  | —  |  |  | (5) |  |
| Total income tax expense (benefit) | $ | 34  |  |  | $ | 124  |  |  | $ | (3) |  |  | $ | 155  |  |
| 2019 |  |  |  |  |  |  |  |
| Current taxes: |  |  |  |  |  |  |  |
| Federal | $ | 65  |  |  | $ | 19  |  |  | $ | (88) |  |  | $ | (4) |  |
| State | 22  |  |  | 11  |  |  | (14) |  |  | 19  |  |
| Deferred taxes: |  |  |  |  |  |  |  |
| Federal | 37  |  |  | 66  |  |  | 82  |  |  | 185  |  |
| State | 5  |  |  | 29  |  |  | 25  |  |  | 59  |  |
| Amortization of excess deferred income taxes | (56) |  |  | (15) |  |  | (1) |  |  | (72) |  |
| Amortization of deferred investment tax credits | (5) |  |  | —  |  |  | —  |  |  | (5) |  |
| Total income tax expense | $ | 68  |  |  | $ | 110  |  |  | $ | 4  |  |  | $ | 182  |  |

The following table presents the accumulated deferred income tax assets and liabilities recorded as a result of temporary differences and accumulated deferred investment tax credits at December 31, 2021 and 2020:

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Ameren Missouri |  | Ameren Illinois |  | Other |  | Ameren |
| 2021 |  |  |  |  |  |  |  |
| Accumulated deferred income taxes, net liability (asset): |  |  |  |  |  |  |  |
| Plant-related | $ | 2,188  |  |  | $ | 1,715  |  |  | $ | 226  |  |  | $ | 4,129  |  |
|  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |
| Regulatory assets and liabilities, net | (259) |  |  | (199) |  |  | (25) |  |  | (483) |  |
| Deferred employee benefit costs | (52) |  |  | 17  |  |  | (53) |  |  | (88) |  |
|  |  |  |  |  |  |  |  |
| Tax carryforwards | (68) |  |  | (46) |  |  | (84) |  |  | (198) |  |
| Other | 13  |  |  | 71  |  |  | 25  |  |  | 109  |  |
| Total net accumulated deferred income tax liabilities (assets) | 1,822  |  |  | 1,558  |  |  | 89  |  |  | 3,469  |  |
| Accumulated deferred investment tax credits | 30  |  |  | —  |  |  | —  |  |  | 30  |  |
| Accumulated deferred income taxes and investment tax credits | $ | 1,852  |  |  | $ | 1,558  |  |  | $ | 89  |  |  | $ | 3,499  |  |
| 2020 |  |  |  |  |  |  |  |
| Accumulated deferred income taxes, net liability (asset): |  |  |  |  |  |  |  |
| Plant-related | $ | 2,112  |  |  | $ | 1,559  |  |  | $ | 205  |  |  | $ | 3,876  |  |
|  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |
| Regulatory assets and liabilities, net | (285) |  |  | (207) |  |  | (23) |  |  | (515) |  |
| Deferred employee benefit costs | (58) |  |  | 8  |  |  | (54) |  |  | (104) |  |
|  |  |  |  |  |  |  |  |
| Tax carryforwards | (26) |  |  | (6) |  |  | (65) |  |  | (97) |  |
| Other | (35) |  |  | 13  |  |  | 39  |  |  | 17  |  |
| Total net accumulated deferred income tax liabilities (assets) | 1,708  |  |  | 1,367  |  |  | 102  |  |  | 3,177  |  |
| Accumulated deferred investment tax credits | 34  |  |  | —  |  |  | —  |  |  | 34  |  |
| Accumulated deferred income taxes and investment tax credits | $ | 1,742  |  |  | $ | 1,367  |  |  | $ | 102  |  |  | $ | 3,211  |  |

143
