Regulatory Matters (Tables) - Consumers Energy Company [Member]

12 Months Ended

Dec. 31, 2016

Public Utility, Property, Plant and Equipment [Line Items]

Schedule of Regulatory Assets and Liabilities

In Millions
December 31	End of Recovery  or Refund Period	2016			2015
Regulatory assets
Current
Energy optimization plan incentive1	2017		$	17		$	16
Total current regulatory assets			$	17		$	16
Non-current
Postretirement benefits2	various		$	1,373		$	1,096
Securitized costs3	2029			323			348
ARO4	various			166			151
MGP sites4	various			139			146
Unamortized loss on reacquired debt4	various			54			61
Energy optimization plan incentive1	2018			18			18
Gas storage inventory adjustments4	various			14			18
Other	various			4			2
Total non-current regulatory assets			$	2,091		$	1,840
Total regulatory assets			$	2,108		$	1,856
Regulatory liabilities
Current
Income taxes, net	2017		$	64		$	64
Reserve for customer refunds	2017			31			18
Total current regulatory liabilities			$	95		$	82
Non-current
Cost of removal	various		$	1,809		$	1,745
Renewable energy plan	2028			83			109
ARO	various			62			73
Renewable energy grant	2043			58			60
Energy optimization plan	various			11			26
Income taxes, net	various			7			64
Other	various			11			11
Total non-current regulatory liabilities			$	2,041		$	2,088
Total regulatory liabilities			$	2,136		$	2,170

¹ These regulatory assets have arisen from an alternative revenue program and are not associated with incurred costs or capital investments. Therefore, the MPSC has provided for recovery without a return.

² This regulatory asset is offset partially by liabilities. The net amount is included in rate base, thereby providing a return.

³ The MPSC has authorized a specific return on this regulatory asset.

⁴ These regulatory assets represent incurred costs for which the MPSC has provided, or Consumers expects, recovery without a return on investment.

Schedule of Assets and Liabilities for PSCR and GCR Underrecoveries and Overrecoveries

In Millions
December 31	2016			2015
Liabilities
PSCR overrecoveries		$	8		$	8
GCR overrecoveries			13			18
Accrued rate refunds		$	21		$	26

2016 Electric Rate Case [Member]

Public Utility, Property, Plant and Equipment [Line Items]

Schedule of Requested Annual Rate Increase

In Millions
Components of the rate increase
Investment in rate base	$	161
Operating and maintenance costs		21
Gross margin		17
Cost of capital		15
Working capital		11
Total	$	225