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Plant, Property, and Equipment (Tables) | 12 Months Ended
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Dec. 31, 2012
Property, Plant and Equipment Table |
In Millions
Years Ended December 31 | Estimated Depreciable Life in Years | 2012 | 2011 |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
Electric |  |  |  |  |  |  |  |  |  |
Generation | 22 | - | 125 |  | $ | 4,254 |  | $ | 3,936 |
Distribution | 23 | - | 75 |  |  | 5,831 |  |  | 5,538 |
Other | 5 | - | 50 |  |  | 677 |  |  | 651 |
Capital and finance leases |  |  |  |  |  | 279 |  |  | 275 |
Gas |  |  |  |  |  |  |  |  |  |
Distribution | 30 | - | 80 |  |  | 2,861 |  |  | 2,754 |
Transmission | 13 | - | 75 |  |  | 770 |  |  | 722 |
Underground storage facilities1 | 30 | - | 65 |  |  | 339 |  |  | 322 |
Other | 5 | - | 50 |  |  | 424 |  |  | 403 |
Capital leases |  |  |  |  |  | 6 |  |  | 5 |
Enterprises |  |  |  |  |  |  |  |  |  |
Independent power production | 3 | - | 30 |  |  | 89 |  |  | 89 |
Other | 3 | - | 40 |  |  | 24 |  |  | 20 |
Other | 1 | - | 51 |  |  | 38 |  |  | 36 |
Construction work in progress |  |  |  |  |  | 1,080 |  |  | 783 |
Less accumulated depreciation and amortization |  |  |  |  |  | (5,121) |  |  | (4,901) |
Net plant, property, and equipment2 |  |  |  |  | $ | 11,551 |  | $ | 10,633 |
Consumers |  |  |  |  |  |  |  |  |  |
Electric |  |  |  |  |  |  |  |  |  |
Generation | 22 | - | 125 |  | $ | 4,254 |  | $ | 3,936 |
Distribution | 23 | - | 75 |  |  | 5,831 |  |  | 5,538 |
Other | 5 | - | 50 |  |  | 677 |  |  | 651 |
Capital and finance leases |  |  |  |  |  | 279 |  |  | 275 |
Gas |  |  |  |  |  |  |  |  |  |
Distribution | 30 | - | 80 |  |  | 2,861 |  |  | 2,754 |
Transmission | 13 | - | 75 |  |  | 770 |  |  | 722 |
Underground storage facilities1 | 30 | - | 65 |  |  | 339 |  |  | 322 |
Other | 5 | - | 50 |  |  | 424 |  |  | 403 |
Capital leases |  |  |  |  |  | 6 |  |  | 5 |
Other non-utility property | 8 | - | 51 |  |  | 15 |  |  | 15 |
Construction work in progress |  |  |  |  |  | 1,080 |  |  | 782 |
Less accumulated depreciation and amortization |  |  |  |  |  | (5,061) |  |  | (4,846) |
Net plant, property, and equipment2 |  |  |  |  | $ | 11,475 |  | $ | 10,557 |
1 | Underground storage includes base natural gas of $26 million at December 31, 2012 and 2011. Base natural gas is not subject to depreciation.
2 | For the year ended December 31, 2012, utility plant additions were $999 million and utility plant retirements were $168 million. For the year ended December 31, 2011, utility plant additions were $700 million and utility plant retirements were $104 million.
Public Utilities Property Plant and Equipment Schedule of Accumulated Depreciation and Amortization Table |
In Millions
Years Ended December 31 | 2012 | 2011 |
CMS Energy, including Consumers |  |  |  |  |  |  |
Utility plant assets |  | $ | 5,060 |  | $ | 4,844 |
Non-utility plant assets |  |  | 61 |  |  | 57 |
Consumers |  |  |  |  |  |  |
Utility plant assets |  | $ | 5,060 |  | $ | 4,844 |
Non-utility plant assets |  |  | 1 |  |  | 2 |
Schedule of Finite-Lived Intangible Assets by Major Class Table |
In Millions
Years Ended December 31 |  |  | 2012 |  | 2011 |
Description | Amortization Life in years |  | Gross Cost1 | Accumulated Amortization |  | Gross Cost1 | Accumulated Amortization |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Software development |  | 3 | - | 15 |  |  | $ | 466 |  | $ | 172 |  |  | $ | 361 |  | $ | 142 |
Plant acquisition adjustments |  | 40 | - | 46 |  |  |  | 214 |  |  | 27 |  |  |  | 214 |  |  | 22 |
Rights of way |  | 50 | - | 75 |  |  |  | 130 |  |  | 40 |  |  |  | 128 |  |  | 38 |
Leasehold improvements |  | various2 |  |  |  | 13 |  |  | 10 |  |  |  | 11 |  |  | 9 |
Franchises and consents |  | 5 | - | 30 |  |  |  | 14 |  |  | 6 |  |  |  | 15 |  |  | 7 |
Other intangibles |  | various |  |  |  | 18 |  |  | 14 |  |  |  | 19 |  |  | 14 |
Total |  |  |  |  |  |  | $ | 855 |  | $ | 269 |  |  | $ | 748 |  | $ | 232 |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Software development |  | 3 | - | 15 |  |  | $ | 464 |  | $ | 172 |  |  | $ | 360 |  | $ | 141 |
Plant acquisition adjustments |  | 40 | - | 46 |  |  |  | 214 |  |  | 27 |  |  |  | 214 |  |  | 22 |
Rights of way |  | 50 | - | 75 |  |  |  | 130 |  |  | 40 |  |  |  | 128 |  |  | 38 |
Leasehold improvements |  | various2 |  |  |  | 13 |  |  | 10 |  |  |  | 11 |  |  | 9 |
Franchises and consents |  | 5 | - | 30 |  |  |  | 14 |  |  | 6 |  |  |  | 15 |  |  | 7 |
Other intangibles |  | various |  |  |  | 18 |  |  | 14 |  |  |  | 18 |  |  | 14 |
Total |  |  |  |  |  |  | $ | 853 |  | $ | 269 |  |  | $ | 746 |  | $ | 231 |
1 | Net intangible asset additions for Consumers’ utility plant were $108 million during 2012 and $23 million during 2011 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.
Schedule of Finite Lived Intangible Assets Amortization Expense Table |
In Millions
| CMS Energy, including Consumers |  | Consumers |
Years Ended December 31 | Total Amortization Expense | Software Amortization Expense |  | Total Amortization Expense | Software Amortization Expense |
2012 |  | $ | 39 |  | $ | 31 |  |  | $ | 38 |  | $ | 30 |
2011 |  |  | 32 |  |  | 24 |  |  |  | 32 |  |  | 24 |
2010 |  |  | 28 |  |  | 19 |  |  |  | 27 |  |  | 19 |
Jointly Owned Regulated Utility Facilities |
In Millions, Except Ownership Share
| Campbell Unit 3 |  | Ludington |  | Distribution |
Ownership share |  |  | 93.3 | % |  |  | 51.0 | % |  |  | various |
Utility plant in service |  | $ | 1,080 |  |  | $ | 175 |  |  | $ | 182 |
Accumulated depreciation |  |  | (431) |  |  |  | (147) |  |  |  | (56) |
Construction work-in-progress |  |  | 84 |  |  |  | 87 |  |  |  | 5 |
Net investment |  | $ | 733 |  |  | $ | 115 |  |  | $ | 131 |
Consumers Energy Company [Member] |
Property, Plant and Equipment Table |
In Millions
Years Ended December 31 | Estimated Depreciable Life in Years | 2012 | 2011 |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
Electric |  |  |  |  |  |  |  |  |  |
Generation | 22 | - | 125 |  | $ | 4,254 |  | $ | 3,936 |
Distribution | 23 | - | 75 |  |  | 5,831 |  |  | 5,538 |
Other | 5 | - | 50 |  |  | 677 |  |  | 651 |
Capital and finance leases |  |  |  |  |  | 279 |  |  | 275 |
Gas |  |  |  |  |  |  |  |  |  |
Distribution | 30 | - | 80 |  |  | 2,861 |  |  | 2,754 |
Transmission | 13 | - | 75 |  |  | 770 |  |  | 722 |
Underground storage facilities1 | 30 | - | 65 |  |  | 339 |  |  | 322 |
Other | 5 | - | 50 |  |  | 424 |  |  | 403 |
Capital leases |  |  |  |  |  | 6 |  |  | 5 |
Enterprises |  |  |  |  |  |  |  |  |  |
Independent power production | 3 | - | 30 |  |  | 89 |  |  | 89 |
Other | 3 | - | 40 |  |  | 24 |  |  | 20 |
Other | 1 | - | 51 |  |  | 38 |  |  | 36 |
Construction work in progress |  |  |  |  |  | 1,080 |  |  | 783 |
Less accumulated depreciation and amortization |  |  |  |  |  | (5,121) |  |  | (4,901) |
Net plant, property, and equipment2 |  |  |  |  | $ | 11,551 |  | $ | 10,633 |
Consumers |  |  |  |  |  |  |  |  |  |
Electric |  |  |  |  |  |  |  |  |  |
Generation | 22 | - | 125 |  | $ | 4,254 |  | $ | 3,936 |
Distribution | 23 | - | 75 |  |  | 5,831 |  |  | 5,538 |
Other | 5 | - | 50 |  |  | 677 |  |  | 651 |
Capital and finance leases |  |  |  |  |  | 279 |  |  | 275 |
Gas |  |  |  |  |  |  |  |  |  |
Distribution | 30 | - | 80 |  |  | 2,861 |  |  | 2,754 |
Transmission | 13 | - | 75 |  |  | 770 |  |  | 722 |
Underground storage facilities1 | 30 | - | 65 |  |  | 339 |  |  | 322 |
Other | 5 | - | 50 |  |  | 424 |  |  | 403 |
Capital leases |  |  |  |  |  | 6 |  |  | 5 |
Other non-utility property | 8 | - | 51 |  |  | 15 |  |  | 15 |
Construction work in progress |  |  |  |  |  | 1,080 |  |  | 782 |
Less accumulated depreciation and amortization |  |  |  |  |  | (5,061) |  |  | (4,846) |
Net plant, property, and equipment2 |  |  |  |  | $ | 11,475 |  | $ | 10,557 |
1 | Underground storage includes base natural gas of $26 million at December 31, 2012 and 2011. Base natural gas is not subject to depreciation.
2 | For the year ended December 31, 2012, utility plant additions were $999 million and utility plant retirements were $168 million. For the year ended December 31, 2011, utility plant additions were $700 million and utility plant retirements were $104 million.
Schedule of Capital Leased Asssets Table |
In Millions
Years Ended December 31 | 2012 | 2011 |
Consumers |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 280 |  | $ | 278 |
Additions |  |  | 9 |  |  | 4 |
Net retirements and other adjustments |  |  | (4) |  |  | (2) |
Balance at end of period |  | $ | 285 |  | $ | 280 |
Public Utilities Property Plant and Equipment Schedule of Accumulated Depreciation and Amortization Table |
In Millions
Years Ended December 31 | 2012 | 2011 |
CMS Energy, including Consumers |  |  |  |  |  |  |
Utility plant assets |  | $ | 5,060 |  | $ | 4,844 |
Non-utility plant assets |  |  | 61 |  |  | 57 |
Consumers |  |  |  |  |  |  |
Utility plant assets |  | $ | 5,060 |  | $ | 4,844 |
Non-utility plant assets |  |  | 1 |  |  | 2 |
Public Utilities Property Plant and Equipment Schedule of Composite Depreciation Rate Table |
Years Ended December 31 | 2012 |  | 2011 |  | 2010 |  |
Electric utility property |  | 3.2 | % |  | 3.0 | % |  | 3.0 | % |
Gas utility property |  | 2.9 | % |  | 2.9 | % |  | 2.9 | % |
Other property |  | 7.2 | % |  | 7.4 | % |  | 7.4 | % |
Public Utilities, Allowance for Funds Used During Construction, Schedule of Composite Rate Table |
Years Ended December 31 | 2012 |  | 2011 |  | 2010 |  |
AFUDC capitalization rate |  | 7.3 | % |  | 7.6 | % |  | 7.6 | % |
Schedule of Finite-Lived Intangible Assets by Major Class Table |
In Millions
Years Ended December 31 |  |  | 2012 |  | 2011 |
Description | Amortization Life in years |  | Gross Cost1 | Accumulated Amortization |  | Gross Cost1 | Accumulated Amortization |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Software development |  | 3 | - | 15 |  |  | $ | 466 |  | $ | 172 |  |  | $ | 361 |  | $ | 142 |
Plant acquisition adjustments |  | 40 | - | 46 |  |  |  | 214 |  |  | 27 |  |  |  | 214 |  |  | 22 |
Rights of way |  | 50 | - | 75 |  |  |  | 130 |  |  | 40 |  |  |  | 128 |  |  | 38 |
Leasehold improvements |  | various2 |  |  |  | 13 |  |  | 10 |  |  |  | 11 |  |  | 9 |
Franchises and consents |  | 5 | - | 30 |  |  |  | 14 |  |  | 6 |  |  |  | 15 |  |  | 7 |
Other intangibles |  | various |  |  |  | 18 |  |  | 14 |  |  |  | 19 |  |  | 14 |
Total |  |  |  |  |  |  | $ | 855 |  | $ | 269 |  |  | $ | 748 |  | $ | 232 |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Software development |  | 3 | - | 15 |  |  | $ | 464 |  | $ | 172 |  |  | $ | 360 |  | $ | 141 |
Plant acquisition adjustments |  | 40 | - | 46 |  |  |  | 214 |  |  | 27 |  |  |  | 214 |  |  | 22 |
Rights of way |  | 50 | - | 75 |  |  |  | 130 |  |  | 40 |  |  |  | 128 |  |  | 38 |
Leasehold improvements |  | various2 |  |  |  | 13 |  |  | 10 |  |  |  | 11 |  |  | 9 |
Franchises and consents |  | 5 | - | 30 |  |  |  | 14 |  |  | 6 |  |  |  | 15 |  |  | 7 |
Other intangibles |  | various |  |  |  | 18 |  |  | 14 |  |  |  | 18 |  |  | 14 |
Total |  |  |  |  |  |  | $ | 853 |  | $ | 269 |  |  | $ | 746 |  | $ | 231 |
1 | Net intangible asset additions for Consumers’ utility plant were $108 million during 2012 and $23 million during 2011 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.
Schedule of Finite Lived Intangible Assets Amortization Expense Table |
In Millions
| CMS Energy, including Consumers |  | Consumers |
Years Ended December 31 | Total Amortization Expense | Software Amortization Expense |  | Total Amortization Expense | Software Amortization Expense |
2012 |  | $ | 39 |  | $ | 31 |  |  | $ | 38 |  | $ | 30 |
2011 |  |  | 32 |  |  | 24 |  |  |  | 32 |  |  | 24 |
2010 |  |  | 28 |  |  | 19 |  |  |  | 27 |  |  | 19 |
Jointly Owned Regulated Utility Facilities |
In Millions, Except Ownership Share
| Campbell Unit 3 |  | Ludington |  | Distribution |
Ownership share |  |  | 93.3 | % |  |  | 51.0 | % |  |  | various |
Utility plant in service |  | $ | 1,080 |  |  | $ | 175 |  |  | $ | 182 |
Accumulated depreciation |  |  | (431) |  |  |  | (147) |  |  |  | (56) |
Construction work-in-progress |  |  | 84 |  |  |  | 87 |  |  |  | 5 |
Net investment |  | $ | 733 |  |  | $ | 115 |  |  | $ | 131 |

X
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- Definition Tabular disclosure of proportionate interests in jointly owned utility plants. Includes the amount of plants in service, the accumulated provision for depreciation (if available), the amount of plants under construction, and the proportionate share. The amounts presented may be further subdivided to show amounts applicable to plant subcategories (for example, production, transmission, distribution). Includes statements that the amounts represent the utility's share in each joint plant and that it must provide its own financing. Information concerning two or more generating plants on the same site may be combined. States that the utility's share of direct expenses of the joint plants is included in the corresponding operating expenses on its income statement (for example, fuel, maintenance of plant, other operating expense). If the share of direct expenses is charged to purchased power, then disclose the amount so charged and the proportionate amounts charged to specific operating expenses on the records maintained for the joint plants. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 360 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 10.C) -URI http://asc.fasb.org/extlink&oid=6500719&loc=d3e659983-123033 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 10 -Section C + Details
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