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Plant, Property, and Equipment (Tables)
 12 Months Ended
Dec. 31, 2020
Public Utility, Property, Plant and Equipment [Line Items]  
Schedule Of Property, Plant And Equipment
Presented in the following table are details of CMS Energy’s and Consumers’ plant, property, and equipment:
In Millions
December 31Estimated
Depreciable
Life in Years		20202019
CMS Energy, including Consumers
Plant, property, and equipment, gross
Consumers
3 - 125
$26,757 $24,963 
Enterprises
Independent power production1
3 - 40
1,112 403 
Other
3 - 5
1 2 
EnerBank
1 - 7
37 22 
Plant, property, and equipment, gross$27,907 $25,390 
Construction work in progress1,085 896 
Accumulated depreciation and amortization(7,953)(7,360)
Total plant, property, and equipment2
$21,039 $18,926 
Consumers
Plant, property, and equipment, gross
Electric
Generation
22 - 125
$6,376 $5,942 
Distribution
20 - 75
9,130 8,519 
Transmission
46 - 75
— 113 
Other
5 - 50
1,326 1,258 
Assets under finance leases and other financing3
323 326 
Gas
Distribution
20 - 85
5,702 5,235 
Transmission
17 - 75
2,003 1,752 
Underground storage facilities4
27 - 75
1,046 987 
Other
5 - 50
817 797 
Assets under finance leases3
13 14 
Other non-utility property
3 - 51
21 20 
Plant, property, and equipment, gross$26,757 $24,963 
Construction work in progress1,058 879 
Accumulated depreciation and amortization(7,844)(7,272)
Total plant, property, and equipment2
$19,971 $18,570 
1A significant portion of independent power production assets are leased to others under operating leases. For information regarding CMS Energy’s operating leases of owned assets, see Note 10, Leases and Palisades Financing.
2Consumers’ plant additions were $2.0 billion for the years ended December 31, 2020 and 2019. Consumers’ plant retirements were $220 million for the year ended December 31, 2020 and $380 million for the year ended December 31, 2019. Consumers plans to retire the D.E. Karn 1 & 2 coal-fueled electric generating units in 2023. Accordingly, in 2019, Consumers removed from total plant, property, and
equipment $667 million, representing the projected remaining book value of the two units upon their retirement, and recorded it as a regulatory asset. For additional details, see Note 3, Regulatory Matters.
3For information regarding the amortization terms of Consumers’ assets under finance leases and other financing, see Note 10, Leases and Palisades Financing.
4Underground storage includes base natural gas of $26 million at December 31, 2020 and 2019. Base natural gas is not subject to depreciation.
Schedule of Finite-Lived Intangible Assets by Major Class Table Presented in the following table are details about CMS Energy’s and Consumers’ intangible assets:
In Millions
DescriptionAmortization
Life in Years		December 31, 2020December 31, 2019
Gross Cost1
Accumulated Amortization
Gross Cost1
Accumulated Amortization
CMS Energy, including Consumers
Software development
1 - 15
$883 $577 $882 $529 
Rights of way
50 - 85
197 57 180 55 
Franchises and consents
5 - 50
16 10 16 9 
Leasehold improvements
various2
10 7 9 7 
Other intangiblesvarious28 16 27 15 
Total$1,134 $667 $1,114 $615 
Consumers
Software development
3 - 15
$856 $568 $869 $521 
Rights of way
50 - 85
197 57 180 55 
Franchises and consents
5 - 50
16 10 16 9 
Leasehold improvements
various2
10 7 9 7 
Other intangiblesvarious25 16 26 15 
Total$1,104 $658 $1,100 $607 
1Consumers’ intangible asset additions were $69 million for the year ended December 31, 2020 and $67 million for the year ended December 31, 2019. Consumers’ intangible asset retirements were $65 million for the year ended December 31, 2020 and $193 million for the year ended December 31, 2019.
2Leasehold improvements are amortized over the life of the lease, which may change whenever the lease is renewed or extended.
Public Utilities Property Plant and Equipment Schedule of Accumulated Depreciation and Amortization Table Presented in the following table are further details about CMS Energy’s and Consumers’ accumulated depreciation and amortization:
In Millions
Years Ended December 3120202019
CMS Energy, including Consumers
Utility plant assets$7,841 $7,269 
Non-utility plant assets112 91 
Consumers
Utility plant assets$7,841 $7,269 
Non-utility plant assets3 3 
Schedule Of Depreciation And Amortization
Presented in the following table are the components of CMS Energy’s and Consumers’ depreciation and amortization expense:
In Millions
Years Ended December 31202020192018
CMS Energy, including Consumers
Depreciation expense – plant, property, and equipment$902 $842 $778 
Amortization expense
Software116 121 127 
Other intangible assets4 3 3 
Securitized regulatory assets26 26 25 
Total depreciation and amortization expense$1,048 $992 $933 
Consumers
Depreciation expense – plant, property, and equipment$881 $827 $768 
Amortization expense
Software112 119 125 
Other intangible assets4 3 3 
Securitized regulatory assets26 26 25 
Total depreciation and amortization expense$1,023 $975 $921 
Schedule Of Estimated Amortization Expense For Intangibles
Presented in the following table is CMS Energy’s and Consumers’ estimated amortization expense on intangible assets for each of the next five years:
In Millions
20212022202320242025
CMS Energy, including Consumers
Intangible asset amortization expense$120 $115 $100 $89 $86 
Consumers
Intangible asset amortization expense$115 $111 $97 $86 $85 
Consumers Energy Company  
Public Utility, Property, Plant and Equipment [Line Items]  
Schedule Of Property, Plant And Equipment
Presented in the following table are details of CMS Energy’s and Consumers’ plant, property, and equipment:
In Millions
December 31Estimated
Depreciable
Life in Years		20202019
CMS Energy, including Consumers
Plant, property, and equipment, gross
Consumers
3 - 125
$26,757 $24,963 
Enterprises
Independent power production1
3 - 40
1,112 403 
Other
3 - 5
1 2 
EnerBank
1 - 7
37 22 
Plant, property, and equipment, gross$27,907 $25,390 
Construction work in progress1,085 896 
Accumulated depreciation and amortization(7,953)(7,360)
Total plant, property, and equipment2
$21,039 $18,926 
Consumers
Plant, property, and equipment, gross
Electric
Generation
22 - 125
$6,376 $5,942 
Distribution
20 - 75
9,130 8,519 
Transmission
46 - 75
— 113 
Other
5 - 50
1,326 1,258 
Assets under finance leases and other financing3
323 326 
Gas
Distribution
20 - 85
5,702 5,235 
Transmission
17 - 75
2,003 1,752 
Underground storage facilities4
27 - 75
1,046 987 
Other
5 - 50
817 797 
Assets under finance leases3
13 14 
Other non-utility property
3 - 51
21 20 
Plant, property, and equipment, gross$26,757 $24,963 
Construction work in progress1,058 879 
Accumulated depreciation and amortization(7,844)(7,272)
Total plant, property, and equipment2
$19,971 $18,570 
1A significant portion of independent power production assets are leased to others under operating leases. For information regarding CMS Energy’s operating leases of owned assets, see Note 10, Leases and Palisades Financing.
2Consumers’ plant additions were $2.0 billion for the years ended December 31, 2020 and 2019. Consumers’ plant retirements were $220 million for the year ended December 31, 2020 and $380 million for the year ended December 31, 2019. Consumers plans to retire the D.E. Karn 1 & 2 coal-fueled electric generating units in 2023. Accordingly, in 2019, Consumers removed from total plant, property, and
equipment $667 million, representing the projected remaining book value of the two units upon their retirement, and recorded it as a regulatory asset. For additional details, see Note 3, Regulatory Matters.
3For information regarding the amortization terms of Consumers’ assets under finance leases and other financing, see Note 10, Leases and Palisades Financing.
4Underground storage includes base natural gas of $26 million at December 31, 2020 and 2019. Base natural gas is not subject to depreciation.
Assets Under Finance Leases and Other Financing: Presented in the following table are further details about changes in Consumers’ assets under finance leases and other financing:
In Millions
Years Ended December 3120202019
Consumers
Balance at beginning of period$340 $309 
Additions— 26 
Net retirements and other adjustments(4)5 
Balance at end of period$336 $340 
Schedule of Finite-Lived Intangible Assets by Major Class Table Presented in the following table are details about CMS Energy’s and Consumers’ intangible assets:
In Millions
DescriptionAmortization
Life in Years		December 31, 2020December 31, 2019
Gross Cost1
Accumulated Amortization
Gross Cost1
Accumulated Amortization
CMS Energy, including Consumers
Software development
1 - 15
$883 $577 $882 $529 
Rights of way
50 - 85
197 57 180 55 
Franchises and consents
5 - 50
16 10 16 9 
Leasehold improvements
various2
10 7 9 7 
Other intangiblesvarious28 16 27 15 
Total$1,134 $667 $1,114 $615 
Consumers
Software development
3 - 15
$856 $568 $869 $521 
Rights of way
50 - 85
197 57 180 55 
Franchises and consents
5 - 50
16 10 16 9 
Leasehold improvements
various2
10 7 9 7 
Other intangiblesvarious25 16 26 15 
Total$1,104 $658 $1,100 $607 
1Consumers’ intangible asset additions were $69 million for the year ended December 31, 2020 and $67 million for the year ended December 31, 2019. Consumers’ intangible asset retirements were $65 million for the year ended December 31, 2020 and $193 million for the year ended December 31, 2019.
2Leasehold improvements are amortized over the life of the lease, which may change whenever the lease is renewed or extended.
Public Utilities, Allowance For Funds Used During Construction Average Rate Presented in the following table are Consumers’ average AFUDC capitalization rates:
Years Ended December 31202020192018
Electric6.9 %6.4 %6.9 %
Gas5.7 5.8 5.9 
Public Utilities Property Plant and Equipment Schedule of Accumulated Depreciation and Amortization Table Presented in the following table are further details about CMS Energy’s and Consumers’ accumulated depreciation and amortization:
In Millions
Years Ended December 3120202019
CMS Energy, including Consumers
Utility plant assets$7,841 $7,269 
Non-utility plant assets112 91 
Consumers
Utility plant assets$7,841 $7,269 
Non-utility plant assets3 3 
Public Utilities Property Plant and Equipment Schedule of Composite Depreciation Rate Table Presented in the following table are the composite depreciation rates for Consumers’ segment properties:
Years Ended December 31202020192018
Electric utility property3.9 %3.9 %3.9 %
Gas utility property2.9 2.9 2.9 
Other property9.8 10.0 10.1 
Schedule Of Depreciation And Amortization
Presented in the following table are the components of CMS Energy’s and Consumers’ depreciation and amortization expense:
In Millions
Years Ended December 31202020192018
CMS Energy, including Consumers
Depreciation expense – plant, property, and equipment$902 $842 $778 
Amortization expense
Software116 121 127 
Other intangible assets4 3 3 
Securitized regulatory assets26 26 25 
Total depreciation and amortization expense$1,048 $992 $933 
Consumers
Depreciation expense – plant, property, and equipment$881 $827 $768 
Amortization expense
Software112 119 125 
Other intangible assets4 3 3 
Securitized regulatory assets26 26 25 
Total depreciation and amortization expense$1,023 $975 $921 
Schedule Of Estimated Amortization Expense For Intangibles
Presented in the following table is CMS Energy’s and Consumers’ estimated amortization expense on intangible assets for each of the next five years:
In Millions
20212022202320242025
CMS Energy, including Consumers
Intangible asset amortization expense$120 $115 $100 $89 $86 
Consumers
Intangible asset amortization expense$115 $111 $97 $86 $85 
Jointly Owned Regulated Utility Facilities
Presented in the following table are Consumers’ investments in jointly owned regulated utility facilities at December 31, 2020:
In Millions, Except Ownership Share
J.H. Campbell Unit 3LudingtonOther
Ownership share93.3 %51.0 %various
Utility plant in service$1,743 $489 $381 
Accumulated depreciation(822)(188)(107)
Construction work in progress12 78 12 
Net investment$933 $379 $286