Plant, Property, and Equipment (Tables)

12 Months Ended

Dec. 31, 2014

Schedule Of Property, Plant And Equipment



In Millions
December 31	Estimated Depreciable Life in Years			2014			2013
CMS Energy, including Consumers
Electric
Generation	22	-	125		$	4,544		$	3,992
Distribution	23	-	75			6,487			6,140
Other	5	-	50			910			770
Assets under capital leases and other arrangements						289			284
Gas
Distribution	28	-	80			3,239			3,015
Transmission	17	-	75			974			821
Underground storage facilities1	29	-	65			578			535
Other	5	-	50			538			465
Capital leases						6			7
Enterprises
Independent power production	3	-	30			90			89
Other	3	-	40			25			26
Other	1	-	51			41			40
Construction work in progress						1,106			1,149
Less accumulated depreciation and amortization						(5,415)			(5,087)
Net plant, property, and equipment2					$	13,412		$	12,246
Consumers
Electric
Generation	22	-	125		$	4,544		$	3,992
Distribution	23	-	75			6,487			6,140
Other	5	-	50			910			770
Assets under capital leases and other arrangements						289			284
Gas
Distribution	28	-	80			3,239			3,015
Transmission	17	-	75			974			821
Underground storage facilities1	29	-	65			578			535
Other	5	-	50			538			465
Capital leases						6			7
Other non-utility property	8	-	51			15			15
Construction work in progress						1,103			1,147
Less accumulated depreciation and amortization						(5,346)			(5,022)
Net plant, property, and equipment2					$	13,337		$	12,169

Underground storage includes base natural gas of $26 million at December 31, 2014 and 2013. Base natural gas is not subject to depreciation.

For the year ended December 31, 2014, utility plant additions were $1.6 billion and utility plant retirements were $126 million. For the year ended December 31, 2013, utility plant additions were $1.3 billion and utility plant retirements were $156 million.

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



In Millions
December 31	2014			2013
CMS Energy, including Consumers
Utility plant assets		$	5,345		$	5,021
Non-utility plant assets			70			66
Consumers
Utility plant assets		$	5,345		$	5,021
Non-utility plant assets			1			1

Schedule of Finite-Lived Intangible Assets by Major Class Table



In Millions
December 31					2014						2013
Description	Amortization Life in Years				Gross Cost1			Accumulated Amortization			Gross Cost1			Accumulated Amortization
CMS Energy, including Consumers
Software development		3	-	15		$	596		$	223		$	508		$	174
Plant acquisition adjustments		15	-	46			217			38			216			32
Rights of way		50	-	75			150			44			135			42
Leasehold improvements		various2					5			4			14			11
Franchises and consents		5	-	30			15			8			15			7
Other intangibles		various					21			14			21			14
Total						$	1,004		$	331		$	909		$	280
Consumers
Software development		3	-	15		$	594		$	221		$	506		$	173
Plant acquisition adjustments		15	-	46			217			38			216			32
Rights of way		50	-	75			150			44			135			42
Leasehold improvements		various2					5			4			14			11
Franchises and consents		5	-	30			15			8			15			7
Other intangibles		various					21			14			20			14
Total						$	1,002		$	329		$	906		$	279

Net intangible asset additions for Consumers’ utility plant were $96 million during 2014 and $53 million during 2013 and primarily represented software development costs.

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
2014		$	59		$	50		$	58		$	49
2013			48			39			47			39
2012			39			31			38			30

Jointly Owned Regulated Utility Facilities



In Millions, Except Ownership Share
	J.H. Campbell Unit 3				Ludington				Distribution
Ownership share			93.3	%			51.0	%			various
Utility plant in service		$	1,077			$	194			$	194
Accumulated depreciation			(503)				(156)				(63)
Construction work-in-progress			358				175				2
Net investment		$	932			$	213			$	133

Consumers Energy Company [Member]

Schedule Of Property, Plant And Equipment



In Millions
December 31	Estimated Depreciable Life in Years			2014			2013
CMS Energy, including Consumers
Electric
Generation	22	-	125		$	4,544		$	3,992
Distribution	23	-	75			6,487			6,140
Other	5	-	50			910			770
Assets under capital leases and other arrangements						289			284
Gas
Distribution	28	-	80			3,239			3,015
Transmission	17	-	75			974			821
Underground storage facilities1	29	-	65			578			535
Other	5	-	50			538			465
Capital leases						6			7
Enterprises
Independent power production	3	-	30			90			89
Other	3	-	40			25			26
Other	1	-	51			41			40
Construction work in progress						1,106			1,149
Less accumulated depreciation and amortization						(5,415)			(5,087)
Net plant, property, and equipment2					$	13,412		$	12,246
Consumers
Electric
Generation	22	-	125		$	4,544		$	3,992
Distribution	23	-	75			6,487			6,140
Other	5	-	50			910			770
Assets under capital leases and other arrangements						289			284
Gas
Distribution	28	-	80			3,239			3,015
Transmission	17	-	75			974			821
Underground storage facilities1	29	-	65			578			535
Other	5	-	50			538			465
Capital leases						6			7
Other non-utility property	8	-	51			15			15
Construction work in progress						1,103			1,147
Less accumulated depreciation and amortization						(5,346)			(5,022)
Net plant, property, and equipment2					$	13,337		$	12,169

Underground storage includes base natural gas of $26 million at December 31, 2014 and 2013. Base natural gas is not subject to depreciation.

Schedule of Capital Leased Asssets Table



In Millions
Years Ended December 31	2014			2013
Consumers
Balance at beginning of period		$	291		$	285
Additions			7			12
Net retirements and other adjustments			(3)			(6)
Balance at end of period		$	295		$	291

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



In Millions
December 31	2014			2013
CMS Energy, including Consumers
Utility plant assets		$	5,345		$	5,021
Non-utility plant assets			70			66
Consumers
Utility plant assets		$	5,345		$	5,021
Non-utility plant assets			1			1

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



Years Ended December 31	2014			2013			2012
Electric utility property		3.5	%		3.5	%		3.2	%
Gas utility property		2.8	%		2.8	%		2.9	%
Other property		7.7	%		7.0	%		7.2	%

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



Years Ended December 31	2014			2013			2012
AFUDC capitalization rate		7.2	%		7.3	%		7.3	%

Schedule of Finite-Lived Intangible Assets by Major Class Table



In Millions
December 31					2014						2013
Description	Amortization Life in Years				Gross Cost1			Accumulated Amortization			Gross Cost1			Accumulated Amortization
CMS Energy, including Consumers
Software development		3	-	15		$	596		$	223		$	508		$	174
Plant acquisition adjustments		15	-	46			217			38			216			32
Rights of way		50	-	75			150			44			135			42
Leasehold improvements		various2					5			4			14			11
Franchises and consents		5	-	30			15			8			15			7
Other intangibles		various					21			14			21			14
Total						$	1,004		$	331		$	909		$	280
Consumers
Software development		3	-	15		$	594		$	221		$	506		$	173
Plant acquisition adjustments		15	-	46			217			38			216			32
Rights of way		50	-	75			150			44			135			42
Leasehold improvements		various2					5			4			14			11
Franchises and consents		5	-	30			15			8			15			7
Other intangibles		various					21			14			20			14
Total						$	1,002		$	329		$	906		$	279

Net intangible asset additions for Consumers’ utility plant were $96 million during 2014 and $53 million during 2013 and primarily represented software development costs.

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
2014		$	59		$	50		$	58		$	49
2013			48			39			47			39
2012			39			31			38			30

Jointly Owned Regulated Utility Facilities



In Millions, Except Ownership Share
	J.H. Campbell Unit 3				Ludington				Distribution
Ownership share			93.3	%			51.0	%			various
Utility plant in service		$	1,077			$	194			$	194
Accumulated depreciation			(503)				(156)				(63)
Construction work-in-progress			358				175				2
Net investment		$	932			$	213			$	133

- 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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