Plant, Property, and Equipment (Tables)

12 Months Ended

Dec. 31, 2016

Schedule Of Property, Plant And Equipment

In Millions
December 31	Estimated  Depreciable  Life in Years			2016			2015
CMS Energy, including Consumers
Plant, property, and equipment, gross
Consumers	5	-	125		$	20,838		$	18,797
Enterprises
Independent power production	3	-	30			141			95
Other	3	-	40			16			25
Other	1	-	7			15			26
Plant, property, and equipment, gross					$	21,010		$	18,943
Construction work in progress						761			1,509
Less accumulated depreciation and amortization						(6,056)			(5,747)
Total plant, property, and equipment1					$	15,715		$	14,705
Consumers
Plant, property, and equipment, gross
Electric
Generation	22	-	125		$	5,900		$	4,925
Distribution	20	-	75			7,149			6,809
Transmission	46	-	75			59			-
Other	5	-	50			1,137			1,039
Assets under capital leases and financing obligation						295			286
Gas
Distribution	28	-	80			3,806			3,497
Transmission	17	-	75			1,124			981
Underground storage facilities2	29	-	65			630			601
Other	5	-	50			708			630
Capital leases						15			14
Other non-utility property	8	-	51			15			15
Plant, property, and equipment, gross					$	20,838		$	18,797
Construction work in progress						759			1,467
Less accumulated depreciation and amortization						(5,994)			(5,676)
Total plant, property, and equipment1					$	15,603		$	14,588

¹ For the year ended December 31, 2016,  Consumers’ plant additions were$2.3 billion and plant retirements were$285 million. For the year ended December 31, 2015,  Consumers’ plant additions were  $1.4 billion and plant retirements were  $187 million.

² Underground storage includes base natural gas of $26 million at December 31, 2016 and 2015. Base natural gas is not subject to depreciation.

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

In Millions
December 31	2016			2015
CMS Energy, including Consumers
Utility plant assets		$	5,993		$	5,674
Non-utility plant assets			63			73
Consumers
Utility plant assets		$	5,993		$	5,674
Non-utility plant assets			1			2

Schedule Of Depreciation And Amortization

In Millions
Years Ended December 31	2016			2015			2014
CMS Energy, including Consumers
Depreciation expense – plant, property, and equipment		$	687		$	591		$	551
Amortization expense
Software			96			70			50
Other intangible assets			3			4			4
Securitized regulatory assets			25			83			75
Other regulatory assets			-			2			5
Total depreciation and amortization expense		$	811		$	750		$	685
Consumers
Depreciation expense – plant, property, and equipment		$	680		$	586		$	546
Amortization expense
Software			95			69			49
Other intangible assets			3			4			3
Securitized regulatory assets			25			83			75
Other regulatory assets			-			2			5
Total depreciation and amortization expense		$	803		$	744		$	678

Schedule Of Estimated Amortization Expense For Intangibles

In Millions
	2017			2018			2019			2020			2021
CMS Energy, including Consumers
Intangible asset amortization expense		$	115		$	120		$	112		$	95		$	77
Consumers
Intangible assets amortization expense		$	114		$	119		$	111		$	94		$	77

Schedule of Finite-Lived Intangible Assets by Major Class Table

In Millions
					December 31, 2016						December 31, 2015
Description	Amortization  Life in Years				Gross Cost1			Accumulated  Amortization			Gross Cost1			Accumulated  Amortization
CMS Energy, including Consumers
Software development		1	-	15		$	853		$	367		$	734		$	294
Rights of way		50	-	75			155			48			153			46
Franchises and consents		5	-	30			15			8			15			8
Leasehold improvements		various2					7			6			7			5
Other intangibles		various					22			15			21			15
Total						$	1,052		$	444		$	930		$	368
Consumers
Software development		3	-	15		$	845		$	363		$	729		$	291
Rights of way		50	-	75			155			48			153			46
Franchises and consents		5	-	30			15			8			15			8
Leasehold improvements		various2					7			6			7			5
Other intangibles		various					21			15			21			15
Total						$	1,043		$	440		$	925		$	365

¹ For the year ended December 31, 2016,  Consumers’intangible asset additions were $141million and intangible asset retirements were $23 million. For the year ended December 31, 2015,  Consumers’intangible asset additions were $140 million and there were no retirements.

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

Consumers Energy Company [Member]

Schedule Of Property, Plant And Equipment

In Millions
December 31	Estimated  Depreciable  Life in Years			2016			2015
CMS Energy, including Consumers
Plant, property, and equipment, gross
Consumers	5	-	125		$	20,838		$	18,797
Enterprises
Independent power production	3	-	30			141			95
Other	3	-	40			16			25
Other	1	-	7			15			26
Plant, property, and equipment, gross					$	21,010		$	18,943
Construction work in progress						761			1,509
Less accumulated depreciation and amortization						(6,056)			(5,747)
Total plant, property, and equipment1					$	15,715		$	14,705
Consumers
Plant, property, and equipment, gross
Electric
Generation	22	-	125		$	5,900		$	4,925
Distribution	20	-	75			7,149			6,809
Transmission	46	-	75			59			-
Other	5	-	50			1,137			1,039
Assets under capital leases and financing obligation						295			286
Gas
Distribution	28	-	80			3,806			3,497
Transmission	17	-	75			1,124			981
Underground storage facilities2	29	-	65			630			601
Other	5	-	50			708			630
Capital leases						15			14
Other non-utility property	8	-	51			15			15
Plant, property, and equipment, gross					$	20,838		$	18,797
Construction work in progress						759			1,467
Less accumulated depreciation and amortization						(5,994)			(5,676)
Total plant, property, and equipment1					$	15,603		$	14,588

¹ For the year ended December 31, 2016,  Consumers’ plant additions were$2.3 billion and plant retirements were$285 million. For the year ended December 31, 2015,  Consumers’ plant additions were  $1.4 billion and plant retirements were  $187 million.

² Underground storage includes base natural gas of $26 million at December 31, 2016 and 2015. Base natural gas is not subject to depreciation.

Schedule of Capital Leased Asssets

In Millions
Years Ended December 31	2016			2015
Consumers
Balance at beginning of period		$	300		$	295
Additions			13			17
Net retirements and other adjustments			(3)			(12)
Balance at end of period		$	310		$	300

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

In Millions
December 31	2016			2015
CMS Energy, including Consumers
Utility plant assets		$	5,993		$	5,674
Non-utility plant assets			63			73
Consumers
Utility plant assets		$	5,993		$	5,674
Non-utility plant assets			1			2

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

Years Ended December 31	2016			2015			2014
Electric utility property		3.9	%		3.5	%		3.5	%
Gas utility property		2.9			2.8			2.8
Other property		9.8			8.7			7.7

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

Years Ended December 31	2016			2015			2014
AFUDC capitalization rate		7.0	%		7.1	%		7.2	%

Schedule Of Depreciation And Amortization

In Millions
Years Ended December 31	2016			2015			2014
CMS Energy, including Consumers
Depreciation expense – plant, property, and equipment		$	687		$	591		$	551
Amortization expense
Software			96			70			50
Other intangible assets			3			4			4
Securitized regulatory assets			25			83			75
Other regulatory assets			-			2			5
Total depreciation and amortization expense		$	811		$	750		$	685
Consumers
Depreciation expense – plant, property, and equipment		$	680		$	586		$	546
Amortization expense
Software			95			69			49
Other intangible assets			3			4			3
Securitized regulatory assets			25			83			75
Other regulatory assets			-			2			5
Total depreciation and amortization expense		$	803		$	744		$	678

Schedule Of Estimated Amortization Expense For Intangibles

In Millions
	2017			2018			2019			2020			2021
CMS Energy, including Consumers
Intangible asset amortization expense		$	115		$	120		$	112		$	95		$	77
Consumers
Intangible assets amortization expense		$	114		$	119		$	111		$	94		$	77

Schedule of Finite-Lived Intangible Assets by Major Class Table

In Millions
					December 31, 2016						December 31, 2015
Description	Amortization  Life in Years				Gross Cost1			Accumulated  Amortization			Gross Cost1			Accumulated  Amortization
CMS Energy, including Consumers
Software development		1	-	15		$	853		$	367		$	734		$	294
Rights of way		50	-	75			155			48			153			46
Franchises and consents		5	-	30			15			8			15			8
Leasehold improvements		various2					7			6			7			5
Other intangibles		various					22			15			21			15
Total						$	1,052		$	444		$	930		$	368
Consumers
Software development		3	-	15		$	845		$	363		$	729		$	291
Rights of way		50	-	75			155			48			153			46
Franchises and consents		5	-	30			15			8			15			8
Leasehold improvements		various2					7			6			7			5
Other intangibles		various					21			15			21			15
Total						$	1,043		$	440		$	925		$	365

¹ For the year ended December 31, 2016,  Consumers’intangible asset additions were $141million and intangible asset retirements were $23 million. For the year ended December 31, 2015,  Consumers’intangible asset additions were $140 million and there were no retirements.

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		$	1,648			$	291			$	206
Accumulated depreciation			(529)				(150)				(63)
Construction work in progress			13				157				7
Net investment		$	1,132			$	298			$	150