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Plant, Property, and Equipment (Tables)
 12 Months Ended
Dec. 31, 2021
Public Utility, Property, Plant and Equipment [Line Items]  
Schedule Of Property, Plant And Equipment
Presented in the following table are details of CMS Energy’s and Consumers’ plant, property, and equipment:
In Millions
December 31Estimated
Depreciable
Life in Years		20212020
CMS Energy, including Consumers
Plant, property, and equipment, gross
Consumers
3 - 125
$28,771 $26,757 
Enterprises
Independent power production1
2 - 40
1,121 1,112 
Other
3 - 5
1 1 
Plant, property, and equipment, gross$29,893 $27,870 
Construction work in progress961 1,085 
Accumulated depreciation and amortization(8,502)(7,938)
Total plant, property, and equipment2
$22,352 $21,017 
Consumers
Plant, property, and equipment, gross
Electric
Generation
22 - 125
$6,704 $6,376 
Distribution
20 - 75
9,815 9,130 
Other
5 - 50
1,309 1,326 
Assets under finance leases and other financing3
319 323 
Gas
Distribution
20 - 85
6,338 5,702 
Transmission
17 - 75
2,319 2,003 
Underground storage facilities4
27 - 75
1,117 1,046 
Other
5 - 50
814 817 
Assets under finance leases3
13 13 
Other non-utility property
3 - 51
23 21 
Plant, property, and equipment, gross$28,771 $26,757 
Construction work in progress915 1,058 
Accumulated depreciation and amortization(8,371)(7,844)
Total plant, property, and equipment2
$21,315 $19,971 
1A significant portion of independent power production assets are leased to others under operating leases. For information regarding CMS Energy’s operating leases of owned assets, see Note 8, Leases and Palisades Financing.
2Consumers’ plant additions were $2.4 billion for the year ended December 31, 2021 and $2.0 billion for the year ended December 31, 2020. Consumers’ plant retirements, which include the impact of disallowances and transfers to held for sale, were $361 million for the year ended December 31, 2021, and $220 million for the year ended December 31, 2020.
3For information regarding the amortization terms of Consumers’ assets under finance leases and other financing, see Note 8, Leases and Palisades Financing.
4Underground storage includes base natural gas of $26 million at December 31, 2021 and 2020. Base natural gas is not subject to depreciation.
Schedule of Finite-Lived Intangible Assets by Major Class Table Presented in the following table are details about CMS Energy’s and Consumers’ intangible assets:
In Millions
DescriptionAmortization
Life in Years		December 31, 2021December 31, 2020
Gross Cost1
Accumulated Amortization
Gross Cost1
Accumulated Amortization
CMS Energy, including Consumers
Software development
3 - 15
$840 $592 $856 $568 
Rights of way
50 - 85
211 60 197 57 
Franchises and consents
5 - 50
16 10 16 10 
Leasehold improvements
various2
9 6 10 7 
Other intangiblesvarious26 16 26 16 
Total$1,102 $684 $1,105 $658 
Consumers
Software development
3 - 15
$840 $592 $856 $568 
Rights of way
50 - 85
211 60 197 57 
Franchises and consents
5 - 50
16 10 16 10 
Leasehold improvements
various2
9 6 10 7 
Other intangiblesvarious26 16 25 16 
Total$1,102 $684 $1,104 $658 
1Consumers’ intangible asset additions were $88 million for the year ended December 31, 2021 and $69 million for the year ended December 31, 2020. Consumers’ intangible asset retirements were $91 million for the year ended December 31, 2021 and $65 million for the year ended December 31, 2020.
2Leasehold improvements are amortized over the life of the lease, which may change whenever the lease is renewed or extended.
Public Utilities Property Plant and Equipment Schedule of Accumulated Depreciation and Amortization Table Presented in the following table are further details about CMS Energy’s and Consumers’ accumulated depreciation and amortization:
In Millions
Years Ended December 3120212020
CMS Energy, including Consumers
Utility plant assets$8,366 $7,841 
Non-utility plant assets136 97 
Consumers
Utility plant assets$8,366 $7,841 
Non-utility plant assets5 3 
Schedule Of Depreciation And Amortization
Presented in the following table are the components of CMS Energy’s and Consumers’ depreciation and amortization expense:
In Millions
Years Ended December 31202120202019
CMS Energy, including Consumers
Depreciation expense – plant, property, and equipment$975 $901 $841 
Amortization expense
Software108 112 119 
Other intangible assets4 4 3 
Securitized regulatory assets27 26 26 
Total depreciation and amortization expense$1,114 $1,043 $989 
Consumers
Depreciation expense – plant, property, and equipment$938 $881 $827 
Amortization expense
Software108 112 119 
Other intangible assets4 4 3 
Securitized regulatory assets27 26 26 
Total depreciation and amortization expense$1,077 $1,023 $975 
Schedule Of Estimated Amortization Expense For Intangibles
Presented in the following table is CMS Energy’s and Consumers’ estimated amortization expense on intangible assets for each of the next five years:
In Millions
20222023202420252026
CMS Energy, including Consumers
Intangible asset amortization expense$108 $94 $84 $86 $84 
Consumers
Intangible asset amortization expense$108 $94 $84 $86 $84 
Consumers Energy Company  
Public Utility, Property, Plant and Equipment [Line Items]  
Schedule Of Property, Plant And Equipment
Presented in the following table are details of CMS Energy’s and Consumers’ plant, property, and equipment:
In Millions
December 31Estimated
Depreciable
Life in Years		20212020
CMS Energy, including Consumers
Plant, property, and equipment, gross
Consumers
3 - 125
$28,771 $26,757 
Enterprises
Independent power production1
2 - 40
1,121 1,112 
Other
3 - 5
1 1 
Plant, property, and equipment, gross$29,893 $27,870 
Construction work in progress961 1,085 
Accumulated depreciation and amortization(8,502)(7,938)
Total plant, property, and equipment2
$22,352 $21,017 
Consumers
Plant, property, and equipment, gross
Electric
Generation
22 - 125
$6,704 $6,376 
Distribution
20 - 75
9,815 9,130 
Other
5 - 50
1,309 1,326 
Assets under finance leases and other financing3
319 323 
Gas
Distribution
20 - 85
6,338 5,702 
Transmission
17 - 75
2,319 2,003 
Underground storage facilities4
27 - 75
1,117 1,046 
Other
5 - 50
814 817 
Assets under finance leases3
13 13 
Other non-utility property
3 - 51
23 21 
Plant, property, and equipment, gross$28,771 $26,757 
Construction work in progress915 1,058 
Accumulated depreciation and amortization(8,371)(7,844)
Total plant, property, and equipment2
$21,315 $19,971 
1A significant portion of independent power production assets are leased to others under operating leases. For information regarding CMS Energy’s operating leases of owned assets, see Note 8, Leases and Palisades Financing.
2Consumers’ plant additions were $2.4 billion for the year ended December 31, 2021 and $2.0 billion for the year ended December 31, 2020. Consumers’ plant retirements, which include the impact of disallowances and transfers to held for sale, were $361 million for the year ended December 31, 2021, and $220 million for the year ended December 31, 2020.
3For information regarding the amortization terms of Consumers’ assets under finance leases and other financing, see Note 8, Leases and Palisades Financing.
4Underground storage includes base natural gas of $26 million at December 31, 2021 and 2020. Base natural gas is not subject to depreciation.
Assets Under Finance Leases and Other Financing: Presented in the following table are further details about changes in Consumers’ assets under finance leases and other financing:
In Millions
Years Ended December 3120212020
Consumers
Balance at beginning of period$336 $340 
Additions— — 
Net retirements and other adjustments(4)(4)
Balance at end of period$332 $336 
Schedule of Finite-Lived Intangible Assets by Major Class Table Presented in the following table are details about CMS Energy’s and Consumers’ intangible assets:
In Millions
DescriptionAmortization
Life in Years		December 31, 2021December 31, 2020
Gross Cost1
Accumulated Amortization
Gross Cost1
Accumulated Amortization
CMS Energy, including Consumers
Software development
3 - 15
$840 $592 $856 $568 
Rights of way
50 - 85
211 60 197 57 
Franchises and consents
5 - 50
16 10 16 10 
Leasehold improvements
various2
9 6 10 7 
Other intangiblesvarious26 16 26 16 
Total$1,102 $684 $1,105 $658 
Consumers
Software development
3 - 15
$840 $592 $856 $568 
Rights of way
50 - 85
211 60 197 57 
Franchises and consents
5 - 50
16 10 16 10 
Leasehold improvements
various2
9 6 10 7 
Other intangiblesvarious26 16 25 16 
Total$1,102 $684 $1,104 $658 
1Consumers’ intangible asset additions were $88 million for the year ended December 31, 2021 and $69 million for the year ended December 31, 2020. Consumers’ intangible asset retirements were $91 million for the year ended December 31, 2021 and $65 million for the year ended December 31, 2020.
2Leasehold improvements are amortized over the life of the lease, which may change whenever the lease is renewed or extended.
Public Utilities, Allowance For Funds Used During Construction Average Rate Presented in the following table are Consumers’ average AFUDC capitalization rates:
Years Ended December 31202120202019
Electric6.2 %6.9 %6.4 %
Gas5.6 5.7 5.8 
Public Utilities Property Plant and Equipment Schedule of Accumulated Depreciation and Amortization Table Presented in the following table are further details about CMS Energy’s and Consumers’ accumulated depreciation and amortization:
In Millions
Years Ended December 3120212020
CMS Energy, including Consumers
Utility plant assets$8,366 $7,841 
Non-utility plant assets136 97 
Consumers
Utility plant assets$8,366 $7,841 
Non-utility plant assets5 3 
Public Utilities Property Plant and Equipment Schedule of Composite Depreciation Rate Table Presented in the following table are the composite depreciation rates for Consumers’ segment properties:
Years Ended December 31202120202019
Electric utility property3.9 %3.9 %3.9 %
Gas utility property2.9 2.9 2.9 
Other property9.4 9.8 10.0 
Schedule Of Depreciation And Amortization
Presented in the following table are the components of CMS Energy’s and Consumers’ depreciation and amortization expense:
In Millions
Years Ended December 31202120202019
CMS Energy, including Consumers
Depreciation expense – plant, property, and equipment$975 $901 $841 
Amortization expense
Software108 112 119 
Other intangible assets4 4 3 
Securitized regulatory assets27 26 26 
Total depreciation and amortization expense$1,114 $1,043 $989 
Consumers
Depreciation expense – plant, property, and equipment$938 $881 $827 
Amortization expense
Software108 112 119 
Other intangible assets4 4 3 
Securitized regulatory assets27 26 26 
Total depreciation and amortization expense$1,077 $1,023 $975 
Schedule Of Estimated Amortization Expense For Intangibles
Presented in the following table is CMS Energy’s and Consumers’ estimated amortization expense on intangible assets for each of the next five years:
In Millions
20222023202420252026
CMS Energy, including Consumers
Intangible asset amortization expense$108 $94 $84 $86 $84 
Consumers
Intangible asset amortization expense$108 $94 $84 $86 $84 
Jointly Owned Regulated Utility Facilities
Presented in the following table are Consumers’ investments in jointly owned regulated utility facilities at December 31, 2021:
In Millions, Except Ownership Share
J.H. Campbell Unit 3LudingtonOther
Ownership share93.3 %51.0 %various
Utility plant in service$1,751 $499 $395 
Accumulated depreciation(897)(198)(112)
Construction work in progress21 92 13 
Net investment$875 $393 $296