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Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2014

Assets And Liabilities Measured At Fair Value On A Recurring Basis

In Millions
	CMS Energy, including Consumers								Consumers
	June 30				December 31				June 30				December 31
	2014				2013				2014				2013
Assets1
Cash equivalents		$	218			$	87			$	39			$	-
Restricted cash equivalents			32				16				32				15
CMS Energy common stock			-				-				34				29
Nonqualified deferred    compensation plan assets			7				6				5				4
DB SERP
Mutual funds			134				136				95				95
Derivative instruments
Commodity contracts			6				5				4				4
Total		$	397			$	250			$	209			$	147
Liabilities1
Nonqualified deferred    compensation plan liabilities		$	7			$	6			$	5			$	4
Derivative instruments
Commodity contracts			3				1				3				-
Total		$	10			$	7			$	8			$	4

¹ All assets and liabilities were classified as Level 1 with the exception of commodity contracts, which were classified as Level 2 or Level 3, and which were insignificant at June 30, 2014.

Assets And Liabilities Measured At Fair Value On A Recurring Basis Using Significant Level 3 Inputs

In Millions
	Three Months Ended							Six Months Ended
June 30	2014			2013				2014			2013
CMS Energy, including Consumers
Balance at beginning of period		$	-		$	-			$	4		$	2
Total losses included in earnings1			-			(1)				-			-
Total gains (losses) offset through regulatory accounting			1			9				(18)			7
Purchases			-			-				(1)			(1)
Settlements			-			-				16			-
Balance at end of period		$	1		$	8			$	1		$	8
Unrealized losses included in earnings relating to assets and    liabilities still held at end of period1		$	-		$	(1)			$	-		$	(1)
Consumers
Balance at beginning of period		$	-		$	-			$	4		$	2
Total gains (losses) offset through regulatory accounting			1			9				(18)			7
Purchases			-			-				(1)			1
Settlements			-			1				16			-
Balance at end of period		$	1		$	10			$	1		$	10

¹ CMS Energy records realized and unrealized gains and losses for Level 3 recurring fair value measurements in earnings as a component of operating revenue or maintenance and other operating expenses on its consolidated statements of income.

Consumers Energy Company [Member]

Assets And Liabilities Measured At Fair Value On A Recurring Basis

In Millions
	CMS Energy, including Consumers								Consumers
	June 30				December 31				June 30				December 31
	2014				2013				2014				2013
Assets1
Cash equivalents		$	218			$	87			$	39			$	-
Restricted cash equivalents			32				16				32				15
CMS Energy common stock			-				-				34				29
Nonqualified deferred    compensation plan assets			7				6				5				4
DB SERP
Mutual funds			134				136				95				95
Derivative instruments
Commodity contracts			6				5				4				4
Total		$	397			$	250			$	209			$	147
Liabilities1
Nonqualified deferred    compensation plan liabilities		$	7			$	6			$	5			$	4
Derivative instruments
Commodity contracts			3				1				3				-
Total		$	10			$	7			$	8			$	4

¹ All assets and liabilities were classified as Level 1 with the exception of commodity contracts, which were classified as Level 2 or Level 3, and which were insignificant at June 30, 2014.

Assets And Liabilities Measured At Fair Value On A Recurring Basis Using Significant Level 3 Inputs

In Millions
	Three Months Ended							Six Months Ended
June 30	2014			2013				2014			2013
CMS Energy, including Consumers
Balance at beginning of period		$	-		$	-			$	4		$	2
Total losses included in earnings1			-			(1)				-			-
Total gains (losses) offset through regulatory accounting			1			9				(18)			7
Purchases			-			-				(1)			(1)
Settlements			-			-				16			-
Balance at end of period		$	1		$	8			$	1		$	8
Unrealized losses included in earnings relating to assets and    liabilities still held at end of period1		$	-		$	(1)			$	-		$	(1)
Consumers
Balance at beginning of period		$	-		$	-			$	4		$	2
Total gains (losses) offset through regulatory accounting			1			9				(18)			7
Purchases			-			-				(1)			1
Settlements			-			1				16			-
Balance at end of period		$	1		$	10			$	1		$	10

¹ CMS Energy records realized and unrealized gains and losses for Level 3 recurring fair value measurements in earnings as a component of operating revenue or maintenance and other operating expenses on its consolidated statements of income.

X

- Definition

Tabular disclosure of the fair value measurement of assets and liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income, and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issuances, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset and liability.

+ References

No definition available.

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X

- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19190-110258

+ Details

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