Plant, Property, and Equipment (Tables)

12 Months Ended

Dec. 31, 2012



In Millions
Years Ended December 31	Estimated Depreciable Life in Years			2012			2011
CMS Energy, including Consumers
Electric
Generation	22	-	125		$	4,254		$	3,936
Distribution	23	-	75			5,831			5,538
Other	5	-	50			677			651
Capital and finance leases						279			275
Gas
Distribution	30	-	80			2,861			2,754
Transmission	13	-	75			770			722
Underground storage facilities¹	30	-	65			339			322
Other	5	-	50			424			403
Capital leases						6			5
Enterprises
Independent power production	3	-	30			89			89
Other	3	-	40			24			20
Other	1	-	51			38			36
Construction work in progress						1,080			783
Less accumulated depreciation and amortization						(5,121)			(4,901)
Net plant, property, and equipment²					$	11,551		$	10,633
Consumers
Electric
Generation	22	-	125		$	4,254		$	3,936
Distribution	23	-	75			5,831			5,538
Other	5	-	50			677			651
Capital and finance leases						279			275
Gas
Distribution	30	-	80			2,861			2,754
Transmission	13	-	75			770			722
Underground storage facilities¹	30	-	65			339			322
Other	5	-	50			424			403
Capital leases						6			5
Other non-utility property	8	-	51			15			15
Construction work in progress						1,080			782
Less accumulated depreciation and amortization						(5,061)			(4,846)
Net plant, property, and equipment²					$	11,475		$	10,557

¹	Underground storage includes base natural gas of $26 million at December 31, 2012 and 2011. Base natural gas is not subject to depreciation.

²	For the year ended December 31, 2012, utility plant additions were $999 million and utility plant retirements were $168 million. For the year ended December 31, 2011, utility plant additions were $700 million and utility plant retirements were $104 million.

Public Utilities Property Plant and Equipment Schedule of Accumulated Depreciation and Amortization Table



In Millions
Years Ended December 31	2012			2011
CMS Energy, including Consumers
Utility plant assets		$	5,060		$	4,844
Non-utility plant assets			61			57
Consumers
Utility plant assets		$	5,060		$	4,844
Non-utility plant assets			1			2

Schedule of Finite-Lived Intangible Assets by Major Class Table



In Millions
Years Ended December 31					2012						2011
Description	Amortization Life in years				Gross Cost¹			Accumulated Amortization			Gross Cost¹			Accumulated Amortization
CMS Energy, including Consumers
Software development		3	-	15		$	466		$	172		$	361		$	142
Plant acquisition adjustments		40	-	46			214			27			214			22
Rights of way		50	-	75			130			40			128			38
Leasehold improvements		various²					13			10			11			9
Franchises and consents		5	-	30			14			6			15			7
Other intangibles		various					18			14			19			14
Total						$	855		$	269		$	748		$	232
Consumers
Software development		3	-	15		$	464		$	172		$	360		$	141
Plant acquisition adjustments		40	-	46			214			27			214			22
Rights of way		50	-	75			130			40			128			38
Leasehold improvements		various²					13			10			11			9
Franchises and consents		5	-	30			14			6			15			7
Other intangibles		various					18			14			18			14
Total						$	853		$	269		$	746		$	231

¹	Net intangible asset additions for Consumers’ utility plant were $108 million during 2012 and $23 million during 2011 and primarily represented software development costs.

²	Leasehold improvements are amortized over the life of the lease, which may change whenever the lease is renewed or extended.

Schedule of Finite Lived Intangible Assets Amortization Expense Table



In Millions
	CMS Energy, including Consumers						Consumers
Years Ended December 31	Total Amortization Expense			Software Amortization Expense			Total Amortization Expense			Software Amortization Expense
2012		$	39		$	31		$	38		$	30
2011			32			24			32			24
2010			28			19			27			19

Jointly Owned Regulated Utility Facilities



In Millions, Except Ownership Share
	Campbell Unit 3				Ludington				Distribution
Ownership share			93.3	%			51.0	%			various
Utility plant in service		$	1,080			$	175			$	182
Accumulated depreciation			(431)				(147)				(56)
Construction work-in-progress			84				87				5
Net investment		$	733			$	115			$	131

Consumers Energy Company [Member]

Property, Plant and Equipment Table



In Millions
Years Ended December 31	Estimated Depreciable Life in Years			2012			2011
CMS Energy, including Consumers
Electric
Generation	22	-	125		$	4,254		$	3,936
Distribution	23	-	75			5,831			5,538
Other	5	-	50			677			651
Capital and finance leases						279			275
Gas
Distribution	30	-	80			2,861			2,754
Transmission	13	-	75			770			722
Underground storage facilities¹	30	-	65			339			322
Other	5	-	50			424			403
Capital leases						6			5
Enterprises
Independent power production	3	-	30			89			89
Other	3	-	40			24			20
Other	1	-	51			38			36
Construction work in progress						1,080			783
Less accumulated depreciation and amortization						(5,121)			(4,901)
Net plant, property, and equipment²					$	11,551		$	10,633
Consumers
Electric
Generation	22	-	125		$	4,254		$	3,936
Distribution	23	-	75			5,831			5,538
Other	5	-	50			677			651
Capital and finance leases						279			275
Gas
Distribution	30	-	80			2,861			2,754
Transmission	13	-	75			770			722
Underground storage facilities¹	30	-	65			339			322
Other	5	-	50			424			403
Capital leases						6			5
Other non-utility property	8	-	51			15			15
Construction work in progress						1,080			782
Less accumulated depreciation and amortization						(5,061)			(4,846)
Net plant, property, and equipment²					$	11,475		$	10,557

¹	Underground storage includes base natural gas of $26 million at December 31, 2012 and 2011. Base natural gas is not subject to depreciation.

²	For the year ended December 31, 2012, utility plant additions were $999 million and utility plant retirements were $168 million. For the year ended December 31, 2011, utility plant additions were $700 million and utility plant retirements were $104 million.

Schedule of Capital Leased Asssets Table



In Millions
Years Ended December 31	2012			2011
Consumers
Balance at beginning of period		$	280		$	278
Additions			9			4
Net retirements and other adjustments			(4)			(2)
Balance at end of period		$	285		$	280

Public Utilities Property Plant and Equipment Schedule of Accumulated Depreciation and Amortization Table



In Millions
Years Ended December 31	2012			2011
CMS Energy, including Consumers
Utility plant assets		$	5,060		$	4,844
Non-utility plant assets			61			57
Consumers
Utility plant assets		$	5,060		$	4,844
Non-utility plant assets			1			2

Public Utilities Property Plant and Equipment Schedule of Composite Depreciation Rate Table




Years Ended December 31	2012			2011			2010
Electric utility property		3.2	%		3.0	%		3.0	%
Gas utility property		2.9	%		2.9	%		2.9	%
Other property		7.2	%		7.4	%		7.4	%

Public Utilities, Allowance for Funds Used During Construction, Schedule of Composite Rate Table



Years Ended December 31	2012			2011			2010
AFUDC capitalization rate		7.3	%		7.6	%		7.6	%

Schedule of Finite-Lived Intangible Assets by Major Class Table



In Millions
Years Ended December 31					2012						2011
Description	Amortization Life in years				Gross Cost¹			Accumulated Amortization			Gross Cost¹			Accumulated Amortization
CMS Energy, including Consumers
Software development		3	-	15		$	466		$	172		$	361		$	142
Plant acquisition adjustments		40	-	46			214			27			214			22
Rights of way		50	-	75			130			40			128			38
Leasehold improvements		various²					13			10			11			9
Franchises and consents		5	-	30			14			6			15			7
Other intangibles		various					18			14			19			14
Total						$	855		$	269		$	748		$	232
Consumers
Software development		3	-	15		$	464		$	172		$	360		$	141
Plant acquisition adjustments		40	-	46			214			27			214			22
Rights of way		50	-	75			130			40			128			38
Leasehold improvements		various²					13			10			11			9
Franchises and consents		5	-	30			14			6			15			7
Other intangibles		various					18			14			18			14
Total						$	853		$	269		$	746		$	231

¹	Net intangible asset additions for Consumers’ utility plant were $108 million during 2012 and $23 million during 2011 and primarily represented software development costs.

²	Leasehold improvements are amortized over the life of the lease, which may change whenever the lease is renewed or extended.

Schedule of Finite Lived Intangible Assets Amortization Expense Table



In Millions
	CMS Energy, including Consumers						Consumers
Years Ended December 31	Total Amortization Expense			Software Amortization Expense			Total Amortization Expense			Software Amortization Expense
2012		$	39		$	31		$	38		$	30
2011			32			24			32			24
2010			28			19			27			19

Jointly Owned Regulated Utility Facilities



In Millions, Except Ownership Share
	Campbell Unit 3				Ludington				Distribution
Ownership share			93.3	%			51.0	%			various
Utility plant in service		$	1,080			$	175			$	182
Accumulated depreciation			(431)				(147)				(56)
Construction work-in-progress			84				87				5
Net investment		$	733			$	115			$	131

- Definition

Tabular disclosure of proportionate interests in jointly owned utility plants. Includes the amount of plants in service, the accumulated provision for depreciation (if available), the amount of plants under construction, and the proportionate share. The amounts presented may be further subdivided to show amounts applicable to plant subcategories (for example, production, transmission, distribution). Includes statements that the amounts represent the utility's share in each joint plant and that it must provide its own financing. Information concerning two or more generating plants on the same site may be combined. States that the utility's share of direct expenses of the joint plants is included in the corresponding operating expenses on its income statement (for example, fuel, maintenance of plant, other operating expense). If the share of direct expenses is charged to purchased power, then disclose the amount so charged and the proportionate amounts charged to specific operating expenses on the records maintained for the joint plants.

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