Plant, Property, and Equipment (Tables)

12 Months Ended

Dec. 31, 2017

Schedule Of Property, Plant And Equipment

In Millions
December 31	Estimated  Depreciable  Life in Years			2017			2016
CMS Energy, including Consumers
Plant, property, and equipment, gross
Consumers	3	-	125		$	22,318		$	20,838
Enterprises
Independent power production	3	-	35			163			141
Other	3	-	5			4			16
Other	1	-	7			21			15
Plant, property, and equipment, gross					$	22,506		$	21,010
Construction work in progress						765			761
Accumulated depreciation and amortization						(6,510)			(6,056)
Total plant, property, and equipment1					$	16,761		$	15,715
Consumers
Plant, property, and equipment, gross
Electric
Generation	22	-	125		$	6,025		$	5,900
Distribution	20	-	75			7,603			7,149
Transmission	46	-	75			66			59
Other	5	-	50			1,229			1,137
Assets under capital leases and financing obligation2						298			295
Gas
Distribution	20	-	85			4,182			3,806
Transmission	17	-	75			1,278			1,124
Underground storage facilities3	27	-	75			842			630
Other	5	-	50			764			708
Capital leases2						14			15
Other non-utility property	3	-	51			17			15
Plant, property, and equipment, gross					$	22,318		$	20,838
Construction work in progress						753			759
Accumulated depreciation and amortization						(6,441)			(5,994)
Total plant, property, and equipment1					$	16,630		$	15,603

1For the year ended December 31, 2017, Consumers’ plant additions were $1.7 billion and plant retirements were $214 million. For the year ended December 31, 2016, Consumers’ plant additions were $2.3 billion and plant retirements were $285 million.

2For information regarding the amortization terms of Consumers’ assets under capital leases and financing obligation, see Note 10, Leases and Palisades Financing.

3Underground storage includes base natural gas of $26 million at December 31, 2017 and 2016. 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	2017			2016
CMS Energy, including Consumers
Utility plant assets		$	6,439		$	5,993
Non-utility plant assets			71			63
Consumers
Utility plant assets		$	6,439		$	5,993
Non-utility plant assets			2			1

Schedule Of Depreciation And Amortization

In Millions
Years Ended December 31	2017			2016			2015
CMS Energy, including Consumers
Depreciation expense – plant, property, and equipment		$	739		$	687		$	591
Amortization expense
Software			114			96			70
Other intangible assets			3			3			4
Securitized regulatory assets			25			25			83
Other regulatory assets			-			-			2
Total depreciation and amortization expense		$	881		$	811		$	750
Consumers
Depreciation expense – plant, property, and equipment		$	732		$	680		$	586
Amortization expense
Software			112			95			69
Other intangible assets			3			3			4
Securitized regulatory assets			25			25			83
Other regulatory assets			-			-			2
Total depreciation and amortization expense		$	872		$	803		$	744

Schedule Of Estimated Amortization Expense For Intangibles

In Millions
	2018			2019			2020			2021			2022
CMS Energy, including Consumers
Intangible asset amortization expense		$	131		$	139		$	135		$	124		$	109
Consumers
Intangible assets amortization expense		$	129		$	137		$	133		$	123		$	108

Schedule of Finite-Lived Intangible Assets by Major Class Table

In Millions
					December 31, 2017						December 31, 2016
Description	Amortization  Life in Years				Gross Cost1			Accumulated  Amortization			Gross Cost1			Accumulated  Amortization
CMS Energy, including Consumers
Software development		1	-	15		$	950		$	481		$	853		$	367
Rights of way		50	-	85			162			50			155			48
Franchises and consents		5	-	30			14			8			15			8
Leasehold improvements		various2					9			7			7			6
Other intangibles		various					23			15			22			15
Total						$	1,158		$	561		$	1,052		$	444
Consumers
Software development		3	-	15		$	937		$	475		$	845		$	363
Rights of way		50	-	85			162			50			155			48
Franchises and consents		5	-	30			14			8			15			8
Leasehold improvements		various2					9			7			7			6
Other intangibles		various					21			15			21			15
Total						$	1,143		$	555		$	1,043		$	440

1For the year ended December 31, 2017, Consumers’ intangible asset additions were $100 million and there were no retirements. For the year ended December 31, 2016, Consumers’ intangible asset additions were $141 million and intangible asset retirements were $23 million.

2Leasehold 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			2017			2016
CMS Energy, including Consumers
Plant, property, and equipment, gross
Consumers	3	-	125		$	22,318		$	20,838
Enterprises
Independent power production	3	-	35			163			141
Other	3	-	5			4			16
Other	1	-	7			21			15
Plant, property, and equipment, gross					$	22,506		$	21,010
Construction work in progress						765			761
Accumulated depreciation and amortization						(6,510)			(6,056)
Total plant, property, and equipment1					$	16,761		$	15,715
Consumers
Plant, property, and equipment, gross
Electric
Generation	22	-	125		$	6,025		$	5,900
Distribution	20	-	75			7,603			7,149
Transmission	46	-	75			66			59
Other	5	-	50			1,229			1,137
Assets under capital leases and financing obligation2						298			295
Gas
Distribution	20	-	85			4,182			3,806
Transmission	17	-	75			1,278			1,124
Underground storage facilities3	27	-	75			842			630
Other	5	-	50			764			708
Capital leases2						14			15
Other non-utility property	3	-	51			17			15
Plant, property, and equipment, gross					$	22,318		$	20,838
Construction work in progress						753			759
Accumulated depreciation and amortization						(6,441)			(5,994)
Total plant, property, and equipment1					$	16,630		$	15,603

1For the year ended December 31, 2017, Consumers’ plant additions were $1.7 billion and plant retirements were $214 million. For the year ended December 31, 2016, Consumers’ plant additions were $2.3 billion and plant retirements were $285 million.

2For information regarding the amortization terms of Consumers’ assets under capital leases and financing obligation, see Note 10, Leases and Palisades Financing.

3Underground storage includes base natural gas of $26 million at December 31, 2017 and 2016. Base natural gas is not subject to depreciation.

Schedule of Capital Leased Asssets

In Millions
Years Ended December 31	2017			2016
Consumers
Balance at beginning of period		$	310		$	300
Additions			3			13
Net retirements and other adjustments			(1)			(3)
Balance at end of period		$	312		$	310

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

In Millions
December 31	2017			2016
CMS Energy, including Consumers
Utility plant assets		$	6,439		$	5,993
Non-utility plant assets			71			63
Consumers
Utility plant assets		$	6,439		$	5,993
Non-utility plant assets			2			1

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

Years Ended December 31	2017			2016			2015
Electric utility property		3.9	%		3.9	%		3.5	%
Gas utility property		2.9			2.9			2.8
Other property		10.0			9.8			8.7

Public Utilities, Allowance For Funds Used During Construction Average Rate

Years Ended December 31	2017			2016			2015
Electric		6.8	%		7.3	%		7.6	%
Gas		6.0	%		6.2	%		6.2	%

Schedule Of Depreciation And Amortization

In Millions
Years Ended December 31	2017			2016			2015
CMS Energy, including Consumers
Depreciation expense – plant, property, and equipment		$	739		$	687		$	591
Amortization expense
Software			114			96			70
Other intangible assets			3			3			4
Securitized regulatory assets			25			25			83
Other regulatory assets			-			-			2
Total depreciation and amortization expense		$	881		$	811		$	750
Consumers
Depreciation expense – plant, property, and equipment		$	732		$	680		$	586
Amortization expense
Software			112			95			69
Other intangible assets			3			3			4
Securitized regulatory assets			25			25			83
Other regulatory assets			-			-			2
Total depreciation and amortization expense		$	872		$	803		$	744

Schedule Of Estimated Amortization Expense For Intangibles

In Millions
	2018			2019			2020			2021			2022
CMS Energy, including Consumers
Intangible asset amortization expense		$	131		$	139		$	135		$	124		$	109
Consumers
Intangible assets amortization expense		$	129		$	137		$	133		$	123		$	108

Schedule of Finite-Lived Intangible Assets by Major Class Table

In Millions
					December 31, 2017						December 31, 2016
Description	Amortization  Life in Years				Gross Cost1			Accumulated  Amortization			Gross Cost1			Accumulated  Amortization
CMS Energy, including Consumers
Software development		1	-	15		$	950		$	481		$	853		$	367
Rights of way		50	-	85			162			50			155			48
Franchises and consents		5	-	30			14			8			15			8
Leasehold improvements		various2					9			7			7			6
Other intangibles		various					23			15			22			15
Total						$	1,158		$	561		$	1,052		$	444
Consumers
Software development		3	-	15		$	937		$	475		$	845		$	363
Rights of way		50	-	85			162			50			155			48
Franchises and consents		5	-	30			14			8			15			8
Leasehold improvements		various2					9			7			7			6
Other intangibles		various					21			15			21			15
Total						$	1,143		$	555		$	1,043		$	440

1For the year ended December 31, 2017, Consumers’ intangible asset additions were $100 million and there were no retirements. For the year ended December 31, 2016, Consumers’ intangible asset additions were $141 million and intangible asset retirements were $23 million.

2Leasehold 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				Other
Ownership share			93.3	%			51.0	%			various
Utility plant in service		$	1,655			$	354			$	217
Accumulated depreciation			(592)				(151)				(69)
Construction work in progress			30				142				6
Net investment		$	1,093			$	345			$	154