Plant, Property, and Equipment (Tables)

12 Months Ended

Dec. 31, 2015

Schedule Of Property, Plant And Equipment

In Millions
December 31	Estimated  Depreciable  Life in Years			2015			2014
CMS Energy, including Consumers
Electric
Generation	22	-	125		$	4,925		$	4,544
Distribution	20	-	75			6,809			6,487
Other	5	-	50			1,039			910
Assets under capital leases and financing obligation						286			289
Gas
Distribution	28	-	80			3,497			3,239
Transmission	17	-	75			981			974
Underground storage facilities1	29	-	65			601			578
Other	5	-	50			630			538
Capital leases						14			6
Enterprises
Independent power production	3	-	30			95			90
Other	3	-	40			25			25
Other	2	-	51			41			41
Construction work in progress						1,509			1,106
Less accumulated depreciation and amortization						(5,747)			(5,415)
Net plant, property, and equipment2					$	14,705		$	13,412
Consumers
Electric
Generation	22	-	125		$	4,925		$	4,544
Distribution	20	-	75			6,809			6,487
Other	5	-	50			1,039			910
Assets under capital leases and financing obligation						286			289
Gas
Distribution	28	-	80			3,497			3,239
Transmission	17	-	75			981			974
Underground storage facilities1	29	-	65			601			578
Other	5	-	50			630			538
Capital leases						14			6
Other non‑utility property	8	-	51			15			15
Construction work in progress						1,467			1,103
Less accumulated depreciation and amortization						(5,676)			(5,346)
Net plant, property, and equipment2					$	14,588		$	13,337

¹ Underground storage includes base natural gas of $26 million at December 31, 2015 and 2014. Base natural gas is not subject to depreciation.

² For the year ended December 31, 2015, utility plant additions were $1.4 billion and utility plant retirements were $187 million. For the year ended December 31, 2014, utility plant additions were $1.6 billion and utility plant retirements were $126 million.

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

In Millions
December 31	2015			2014
CMS Energy, including Consumers
Utility plant assets		$	5,674		$	5,345
Non-utility plant assets			73			70
Consumers
Utility plant assets		$	5,674		$	5,345
Non-utility plant assets			2			1

Schedule Of Depriciation And Amortization

In Millions
Years Ended December 31	2015			2014			2013
CMS Energy, including Consumers
Depreciation expense – plant, property, and equipment		$	591		$	551		$	516
Amortization expense
Software			70			50			40
Other intangible assets			4			4			3
Securitized regulatory assets			83			75			63
Other regulatory assets			2			5			6
Total depreciation and amortization expense		$	750		$	685		$	628
Consumers
Depreciation expense – plant, property, and equipment		$	586		$	546		$	511
Amortization expense
Software			69			49			39
Other intangible assets			4			3			3
Securitized regulatory assets			83			75			63
Other regulatory assets			2			5			6
Total depreciation and amortization expense		$	744		$	678		$	622

Schedule of Finite-Lived Intangible Assets by Major Class Table

In Millions
					December 31, 2015						December 31, 2014
Description	Amortization  Life in Years				Gross Cost1			Accumulated  Amortization			Gross Cost1			Accumulated  Amortization
CMS Energy, including Consumers
Software development		2	-	15		$	734		$	294		$	596		$	223
Rights of way		50	-	75			153			46			150			44
Franchises and consents		5	-	30			15			8			15			8
Leasehold improvements		various2					7			5			5			4
Other intangibles		various					21			15			21			14
Total						$	930		$	368		$	787		$	293
Consumers
Software development		3	-	15		$	729		$	291		$	594		$	221
Rights of way		50	-	75			153			46			150			44
Franchises and consents		5	-	30			15			8			15			8
Leasehold improvements		various2					7			5			5			4
Other intangibles		various					21			15			21			14
Total						$	925		$	365		$	785		$	291

¹ Net intangible asset additions for Consumers’ utility plant were $140 million during 2015 and $96 million during 2014 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.

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		$	1,078			$	245			$	200
Accumulated depreciation			(542)				(151)				(63)
Construction work in progress			494				157				4
Net investment		$	1,030			$	251			$	141

Consumers Energy Company [Member]

Schedule Of Property, Plant And Equipment

In Millions
December 31	Estimated  Depreciable  Life in Years			2015			2014
CMS Energy, including Consumers
Electric
Generation	22	-	125		$	4,925		$	4,544
Distribution	20	-	75			6,809			6,487
Other	5	-	50			1,039			910
Assets under capital leases and financing obligation						286			289
Gas
Distribution	28	-	80			3,497			3,239
Transmission	17	-	75			981			974
Underground storage facilities1	29	-	65			601			578
Other	5	-	50			630			538
Capital leases						14			6
Enterprises
Independent power production	3	-	30			95			90
Other	3	-	40			25			25
Other	2	-	51			41			41
Construction work in progress						1,509			1,106
Less accumulated depreciation and amortization						(5,747)			(5,415)
Net plant, property, and equipment2					$	14,705		$	13,412
Consumers
Electric
Generation	22	-	125		$	4,925		$	4,544
Distribution	20	-	75			6,809			6,487
Other	5	-	50			1,039			910
Assets under capital leases and financing obligation						286			289
Gas
Distribution	28	-	80			3,497			3,239
Transmission	17	-	75			981			974
Underground storage facilities1	29	-	65			601			578
Other	5	-	50			630			538
Capital leases						14			6
Other non‑utility property	8	-	51			15			15
Construction work in progress						1,467			1,103
Less accumulated depreciation and amortization						(5,676)			(5,346)
Net plant, property, and equipment2					$	14,588		$	13,337

¹ Underground storage includes base natural gas of $26 million at December 31, 2015 and 2014. Base natural gas is not subject to depreciation.

² For the year ended December 31, 2015, utility plant additions were $1.4 billion and utility plant retirements were $187 million. For the year ended December 31, 2014, utility plant additions were $1.6 billion and utility plant retirements were $126 million.

Schedule of Capital Leased Asssets Table

In Millions
Years Ended December 31	2015			2014
Consumers
Balance at beginning of period		$	295		$	291
Additions			17			7
Net retirements and other adjustments			(12)			(3)
Balance at end of period		$	300		$	295

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

In Millions
December 31	2015			2014
CMS Energy, including Consumers
Utility plant assets		$	5,674		$	5,345
Non-utility plant assets			73			70
Consumers
Utility plant assets		$	5,674		$	5,345
Non-utility plant assets			2			1

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

Years Ended December 31	2015			2014			2013
Electric utility property		3.5	%		3.5	%		3.5	%
Gas utility property		2.8			2.8			2.8
Other property		8.7			7.7			7.0

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

Years Ended December 31	2015			2014			2013
AFUDC capitalization rate		7.1	%		7.2	%		7.3	%

Schedule Of Depriciation And Amortization

In Millions
Years Ended December 31	2015			2014			2013
CMS Energy, including Consumers
Depreciation expense – plant, property, and equipment		$	591		$	551		$	516
Amortization expense
Software			70			50			40
Other intangible assets			4			4			3
Securitized regulatory assets			83			75			63
Other regulatory assets			2			5			6
Total depreciation and amortization expense		$	750		$	685		$	628
Consumers
Depreciation expense – plant, property, and equipment		$	586		$	546		$	511
Amortization expense
Software			69			49			39
Other intangible assets			4			3			3
Securitized regulatory assets			83			75			63
Other regulatory assets			2			5			6
Total depreciation and amortization expense		$	744		$	678		$	622

Schedule of Finite-Lived Intangible Assets by Major Class Table

In Millions
					December 31, 2015						December 31, 2014
Description	Amortization  Life in Years				Gross Cost1			Accumulated  Amortization			Gross Cost1			Accumulated  Amortization
CMS Energy, including Consumers
Software development		2	-	15		$	734		$	294		$	596		$	223
Rights of way		50	-	75			153			46			150			44
Franchises and consents		5	-	30			15			8			15			8
Leasehold improvements		various2					7			5			5			4
Other intangibles		various					21			15			21			14
Total						$	930		$	368		$	787		$	293
Consumers
Software development		3	-	15		$	729		$	291		$	594		$	221
Rights of way		50	-	75			153			46			150			44
Franchises and consents		5	-	30			15			8			15			8
Leasehold improvements		various2					7			5			5			4
Other intangibles		various					21			15			21			14
Total						$	925		$	365		$	785		$	291

¹ Net intangible asset additions for Consumers’ utility plant were $140 million during 2015 and $96 million during 2014 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.

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		$	1,078			$	245			$	200
Accumulated depreciation			(542)				(151)				(63)
Construction work in progress			494				157				4
Net investment		$	1,030			$	251			$	141