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Plant, Property, and Equipment | 12 Months Ended
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Dec. 31, 2015
Plant, Property, and Equipment | 9:P lant, P roperty, and E quipment Presented in the following table are details of CMS Energy’s and Consumers’ plant, property, and equipment:
In Millions
December 31 | Estimated Depreciable Life in Years | 2015 | 2014 |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
Electric |  |  |  |  |  |  |  |  |  |
Generation | 22 | - | 125 |  | $ | 4,925 |  | $ | 4,544 |
Distribution | 20 | - | 75 |  |  | 6,809 |  |  | 6,487 |
Other | 5 | - | 50 |  |  | 1,039 |  |  | 910 |
Assets under capital leases and financing obligation |  |  |  |  |  | 286 |  |  | 289 |
Gas |  |  |  |  |  |  |  |  |  |
Distribution | 28 | - | 80 |  |  | 3,497 |  |  | 3,239 |
Transmission | 17 | - | 75 |  |  | 981 |  |  | 974 |
Underground storage facilities 1 | 29 | - | 65 |  |  | 601 |  |  | 578 |
Other | 5 | - | 50 |  |  | 630 |  |  | 538 |
Capital leases |  |  |  |  |  | 14 |  |  | 6 |
Enterprises |  |  |  |  |  |  |  |  |  |
Independent power production | 3 | - | 30 |  |  | 95 |  |  | 90 |
Other | 3 | - | 40 |  |  | 25 |  |  | 25 |
Other | 2 | - | 51 |  |  | 41 |  |  | 41 |
Construction work in progress |  |  |  |  |  | 1,509 |  |  | 1,106 |
Less accumulated depreciation and amortization |  |  |  |  |  | (5,747) |  |  | (5,415) |
Net plant, property, and equipment 2 |  |  |  |  | $ | 14,705 |  | $ | 13,412 |
Consumers |  |  |  |  |  |  |  |  |  |
Electric |  |  |  |  |  |  |  |  |  |
Generation | 22 | - | 125 |  | $ | 4,925 |  | $ | 4,544 |
Distribution | 20 | - | 75 |  |  | 6,809 |  |  | 6,487 |
Other | 5 | - | 50 |  |  | 1,039 |  |  | 910 |
Assets under capital leases and financing obligation |  |  |  |  |  | 286 |  |  | 289 |
Gas |  |  |  |  |  |  |  |  |  |
Distribution | 28 | - | 80 |  |  | 3,497 |  |  | 3,239 |
Transmission | 17 | - | 75 |  |  | 981 |  |  | 974 |
Underground storage facilities 1 | 29 | - | 65 |  |  | 601 |  |  | 578 |
Other | 5 | - | 50 |  |  | 630 |  |  | 538 |
Capital leases |  |  |  |  |  | 14 |  |  | 6 |
Other non‑utility property | 8 | - | 51 |  |  | 15 |  |  | 15 |
Construction work in progress |  |  |  |  |  | 1,467 |  |  | 1,103 |
Less accumulated depreciation and amortization |  |  |  |  |  | (5,676) |  |  | (5,346) |
Net plant, property, and equipment 2 |  |  |  |  | $ | 14,588 |  | $ | 13,337 |
| 1 |  | Underground storage includes base natural gas of $26 million at December 31, 2015 and 2014. Base natural gas is not subject to depreciation.
| 2 |  | For the year ended December 31, 2015, utility plant additions were $1.4 billion and utility plant retirements were $1 87 million. For the year ended December 31, 2014, utility plant additions were $1.6 billion and utility plant retirements were $1 26 million.
Capitalization: CMS Energy and Consumers record plant, property, and equipment at original cost when placed into service. The cost includes labor, material, applicable taxes, overhead such as pension and other benefits, and AFUDC, if applicable. Consumers’ plant, property, and equipment is generally recoverable through its general rate making process. With the exception of utility property for which the remaining book value has been securitized, mothballed utility property stays in rate base and continues to be depreciated at the same rate as before the mothball period. When utility property is retired or otherwise disposed of in the ordinary course of business, Consumers records the original cost to accumulated depreciation, along with associated cost of removal, net of salvage. CMS Energy and Consumers recognize gains or losses on the retirement or disposal of non‑regulated assets in income. Consumers records cost of removal collected from customers, but not spent, as a regulatory liability. Software: CMS Energy and Consumers capitalize the costs to purchase and develop internal-use computer software. These costs are expensed evenly over the estimated useful life of the internal-use computer software. If computer software is integral to computer hardware, then its cost is capitalized and depreciated with the hardware. AFUDC: Consumers capitalizes AFUDC on regulated major construction projects, except pollution control facilities on its fossil-fuel-fired power plants. AFUDC represents the estimated cost of debt and authorized return-on-equity funds used to finance construction additions. Consumers records the offsetting credit as a reduction of interest for the amount representing the borrowed funds component and as other income for the equity funds component on the consolidated statements of income. When construction is completed and the property is placed in service, Consumers depreciates and recovers the capitalized AFUDC from customers over the life of the related asset. Presented in the following table are Consumers’ composite AFUDC capitalization rates:
Years Ended December 31 | 2015 |  | 2014 |  | 2013 |  |
AFUDC capitalization rate |  | 7.1 | % |  | 7.2 | % |  | 7.3 | % |
Electric Plant Purchase: In December 2015, Consumers completed the purchase of a 540‑MW natural gas-fueled electric generating plant located in Jackson, Michigan for $155 million from AlphaGen Power LLC and DPC Juniper, LLC, affiliates of JPMorgan Chase & Co. Consumers purchased the plant to help address its future capacity requirements. Consumers accounted for the purchase as a business combination and prepared a valuation analysis of the assets acquired and liabilities assumed to determine their fair values. The cash consideration of $155 million was allocated based on the underlying fair values of the assets acquired, which were primarily plant, property, and equipment, and the liabilities assumed. No goodwill was recorded as a result of this purchase. The pro forma results of operations have not been presented, as the effects of the acquisition would not have been material to CMS Energy’s or Consumers’ consolidated results of operations in 2015. Assets Under Capital Leases and Financing Obligation: Presented in the following table are further details about changes in Consumers’ assets under capital leases and financing obligation:
In Millions
Years Ended December 31 | 2015 | 2014 |
Consumers |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 295 |  | $ | 291 |
Additions |  |  | 17 |  |  | 7 |
Net retirements and other adjustments |  |  | (12) |  |  | (3) |
Balance at end of period |  | $ | 300 |  | $ | 295 |
Assets under capital leases and financing obligation are presented as gross amounts. Accumulated amortization of assets under capital leases and financing obligation was $152 million at December 31, 2015 and $1 43 million at December 31, 2014 for Consumers. Depreciation and Amortization: Presented in the following table are further details about CMS Energy’s and Consumers’ accumulated depreciation and amortization:
In Millions
December 31 | 2015 | 2014 |
CMS Energy, including Consumers |  |  |  |  |  |  |
Utility plant assets |  | $ | 5,674 |  | $ | 5,345 |
Non-utility plant assets |  |  | 73 |  |  | 70 |
Consumers |  |  |  |  |  |  |
Utility plant assets |  | $ | 5,674 |  | $ | 5,345 |
Non-utility plant assets |  |  | 2 |  |  | 1 |
Consumers depreciates utility property on an asset-group basis, in which it applies a single MPSC-approved depreciation rate to the gross investment in a particular class of property within the electric and gas segments. Consumers performs depreciation studies periodically to determine appropriate group lives. Presented in the following table are the composite depreciation rates for Consumers’ segment properties:
Years Ended December 31 | 2015 |  | 2014 |  | 2013 |  |
Electric utility property |  | 3.5 | % |  | 3.5 | % |  | 3.5 | % |
Gas utility property |  | 2.8 |  |  | 2.8 |  |  | 2.8 |  |
Other property |  | 8.7 |  |  | 7.7 |  |  | 7.0 |  |
CMS Energy and Consumers record property repairs and minor property replacement as maintenance expense. CMS Energy and Consumers record planned major maintenance activities as operating expense unless the cost represents the acquisition of additional long-lived assets or the replacement of an existing long-lived asset. Pre sented in the following table are the components of CMS Energy’s and Consumers’ depreciation and amortization expe nse:
In Millions
Years Ended December 31 | 2015 | 2014 | 2013 |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
Depreciation expense – plant, property, and equipment |  | $ | 591 |  | $ | 551 |  | $ | 516 |
Amortization expense |  |  |  |  |  |  |  |  |  |
Software |  |  | 70 |  |  | 50 |  |  | 40 |
Other intangible assets |  |  | 4 |  |  | 4 |  |  | 3 |
Securitized regulatory assets |  |  | 83 |  |  | 75 |  |  | 63 |
Other regulatory assets |  |  | 2 |  |  | 5 |  |  | 6 |
Total depreciation and amortization expense |  | $ | 750 |  | $ | 685 |  | $ | 628 |
Consumers |  |  |  |  |  |  |  |  |  |
Depreciation expense – plant, property, and equipment |  | $ | 586 |  | $ | 546 |  | $ | 511 |
Amortization expense |  |  |  |  |  |  |  |  |  |
Software |  |  | 69 |  |  | 49 |  |  | 39 |
Other intangible assets |  |  | 4 |  |  | 3 |  |  | 3 |
Securitized regulatory assets |  |  | 83 |  |  | 75 |  |  | 63 |
Other regulatory assets |  |  | 2 |  |  | 5 |  |  | 6 |
Total depreciation and amortization expense |  | $ | 744 |  | $ | 678 |  | $ | 622 |
Amortization expense on intangible assets is expected to range between $84 million and $110 million per year over the next five years. Intangible Assets: Included in net plant, property, and equipment are intangible assets. Presented in the following table are details about CMS Energy’s and Consumers’ intangible assets:
In Millions
|  |  | December 31, 2015 |  | December 31, 2014 |
Description | Amortization Life in Years |  | Gross Cost 1 | Accumulated Amortization |  | Gross Cost 1 | Accumulated Amortization |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |
Software development |  | 2 | - | 15 |  |  | $ | 734 |  | $ | 294 |  |  | $ | 596 |  | $ | 223 |
Rights of way |  | 50 | - | 75 |  |  |  | 153 |  |  | 46 |  |  |  | 150 |  |  | 44 |
Franchises and consents |  | 5 | - | 30 |  |  |  | 15 |  |  | 8 |  |  |  | 15 |  |  | 8 |
Leasehold improvements |  | various 2 |  |  |  | 7 |  |  | 5 |  |  |  | 5 |  |  | 4 |
Other intangibles |  | various |  |  |  | 21 |  |  | 15 |  |  |  | 21 |  |  | 14 |
Total |  |  |  |  |  |  | $ | 930 |  | $ | 368 |  |  | $ | 787 |  | $ | 293 |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Software development |  | 3 | - | 15 |  |  | $ | 729 |  | $ | 291 |  |  | $ | 594 |  | $ | 221 |
Rights of way |  | 50 | - | 75 |  |  |  | 153 |  |  | 46 |  |  |  | 150 |  |  | 44 |
Franchises and consents |  | 5 | - | 30 |  |  |  | 15 |  |  | 8 |  |  |  | 15 |  |  | 8 |
Leasehold improvements |  | various 2 |  |  |  | 7 |  |  | 5 |  |  |  | 5 |  |  | 4 |
Other intangibles |  | various |  |  |  | 21 |  |  | 15 |  |  |  | 21 |  |  | 14 |
Total |  |  |  |  |  |  | $ | 925 |  | $ | 365 |  |  | $ | 785 |  | $ | 291 |
| 1 |  | Net intangible asset additions for Consumers’ utility plant were $140 million during 201 5 and $96 million during 201 4 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.
Jointly Owned Regulated Utility Facilities Presented in the following table are Consumers’ investments in jointly owned regulated utility facilities at December 31, 2015:
In Millions, Except Ownership Share
| J.H. Campbell Unit 3 |  | Ludington |  | Distribution |
Ownership share |  |  | 93.3 | % |  |  | 51.0 | % |  |  | various |
Utility plant in service |  | $ | 1,078 |  |  | $ | 245 |  |  | $ | 200 |
Accumulated depreciation |  |  | (542) |  |  |  | (151) |  |  |  | (63) |
Construction work in progress |  |  | 494 |  |  |  | 157 |  |  |  | 4 |
Net investment |  | $ | 1,030 |  |  | $ | 251 |  |  | $ | 141 |
Consumers includes its share of the direct expenses of the jointly owned plants in operating expenses. Consumers shares operation, maintenance, and other expenses of these jointly owned utility facilities in proportion to each participant’s undivided ownership interest. Consumers is required to provide only its share of financing for the jointly owned utility facilities.
Consumers Energy Company [Member] |
Plant, Property, and Equipment | 9:P lant, P roperty, and E quipment Presented in the following table are details of CMS Energy’s and Consumers’ plant, property, and equipment:
In Millions
December 31 | Estimated Depreciable Life in Years | 2015 | 2014 |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
Electric |  |  |  |  |  |  |  |  |  |
Generation | 22 | - | 125 |  | $ | 4,925 |  | $ | 4,544 |
Distribution | 20 | - | 75 |  |  | 6,809 |  |  | 6,487 |
Other | 5 | - | 50 |  |  | 1,039 |  |  | 910 |
Assets under capital leases and financing obligation |  |  |  |  |  | 286 |  |  | 289 |
Gas |  |  |  |  |  |  |  |  |  |
Distribution | 28 | - | 80 |  |  | 3,497 |  |  | 3,239 |
Transmission | 17 | - | 75 |  |  | 981 |  |  | 974 |
Underground storage facilities 1 | 29 | - | 65 |  |  | 601 |  |  | 578 |
Other | 5 | - | 50 |  |  | 630 |  |  | 538 |
Capital leases |  |  |  |  |  | 14 |  |  | 6 |
Enterprises |  |  |  |  |  |  |  |  |  |
Independent power production | 3 | - | 30 |  |  | 95 |  |  | 90 |
Other | 3 | - | 40 |  |  | 25 |  |  | 25 |
Other | 2 | - | 51 |  |  | 41 |  |  | 41 |
Construction work in progress |  |  |  |  |  | 1,509 |  |  | 1,106 |
Less accumulated depreciation and amortization |  |  |  |  |  | (5,747) |  |  | (5,415) |
Net plant, property, and equipment 2 |  |  |  |  | $ | 14,705 |  | $ | 13,412 |
Consumers |  |  |  |  |  |  |  |  |  |
Electric |  |  |  |  |  |  |  |  |  |
Generation | 22 | - | 125 |  | $ | 4,925 |  | $ | 4,544 |
Distribution | 20 | - | 75 |  |  | 6,809 |  |  | 6,487 |
Other | 5 | - | 50 |  |  | 1,039 |  |  | 910 |
Assets under capital leases and financing obligation |  |  |  |  |  | 286 |  |  | 289 |
Gas |  |  |  |  |  |  |  |  |  |
Distribution | 28 | - | 80 |  |  | 3,497 |  |  | 3,239 |
Transmission | 17 | - | 75 |  |  | 981 |  |  | 974 |
Underground storage facilities 1 | 29 | - | 65 |  |  | 601 |  |  | 578 |
Other | 5 | - | 50 |  |  | 630 |  |  | 538 |
Capital leases |  |  |  |  |  | 14 |  |  | 6 |
Other non‑utility property | 8 | - | 51 |  |  | 15 |  |  | 15 |
Construction work in progress |  |  |  |  |  | 1,467 |  |  | 1,103 |
Less accumulated depreciation and amortization |  |  |  |  |  | (5,676) |  |  | (5,346) |
Net plant, property, and equipment 2 |  |  |  |  | $ | 14,588 |  | $ | 13,337 |
| 1 |  | Underground storage includes base natural gas of $26 million at December 31, 2015 and 2014. Base natural gas is not subject to depreciation.
| 2 |  | For the year ended December 31, 2015, utility plant additions were $1.4 billion and utility plant retirements were $1 87 million. For the year ended December 31, 2014, utility plant additions were $1.6 billion and utility plant retirements were $1 26 million.
Capitalization: CMS Energy and Consumers record plant, property, and equipment at original cost when placed into service. The cost includes labor, material, applicable taxes, overhead such as pension and other benefits, and AFUDC, if applicable. Consumers’ plant, property, and equipment is generally recoverable through its general rate making process. With the exception of utility property for which the remaining book value has been securitized, mothballed utility property stays in rate base and continues to be depreciated at the same rate as before the mothball period. When utility property is retired or otherwise disposed of in the ordinary course of business, Consumers records the original cost to accumulated depreciation, along with associated cost of removal, net of salvage. CMS Energy and Consumers recognize gains or losses on the retirement or disposal of non‑regulated assets in income. Consumers records cost of removal collected from customers, but not spent, as a regulatory liability. Software: CMS Energy and Consumers capitalize the costs to purchase and develop internal-use computer software. These costs are expensed evenly over the estimated useful life of the internal-use computer software. If computer software is integral to computer hardware, then its cost is capitalized and depreciated with the hardware. AFUDC: Consumers capitalizes AFUDC on regulated major construction projects, except pollution control facilities on its fossil-fuel-fired power plants. AFUDC represents the estimated cost of debt and authorized return-on-equity funds used to finance construction additions. Consumers records the offsetting credit as a reduction of interest for the amount representing the borrowed funds component and as other income for the equity funds component on the consolidated statements of income. When construction is completed and the property is placed in service, Consumers depreciates and recovers the capitalized AFUDC from customers over the life of the related asset. Presented in the following table are Consumers’ composite AFUDC capitalization rates:
Years Ended December 31 | 2015 |  | 2014 |  | 2013 |  |
AFUDC capitalization rate |  | 7.1 | % |  | 7.2 | % |  | 7.3 | % |
Electric Plant Purchase: In December 2015, Consumers completed the purchase of a 540‑MW natural gas-fueled electric generating plant located in Jackson, Michigan for $155 million from AlphaGen Power LLC and DPC Juniper, LLC, affiliates of JPMorgan Chase & Co. Consumers purchased the plant to help address its future capacity requirements. Consumers accounted for the purchase as a business combination and prepared a valuation analysis of the assets acquired and liabilities assumed to determine their fair values. The cash consideration of $155 million was allocated based on the underlying fair values of the assets acquired, which were primarily plant, property, and equipment, and the liabilities assumed. No goodwill was recorded as a result of this purchase. The pro forma results of operations have not been presented, as the effects of the acquisition would not have been material to CMS Energy’s or Consumers’ consolidated results of operations in 2015. Assets Under Capital Leases and Financing Obligation: Presented in the following table are further details about changes in Consumers’ assets under capital leases and financing obligation:
In Millions
Years Ended December 31 | 2015 | 2014 |
Consumers |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 295 |  | $ | 291 |
Additions |  |  | 17 |  |  | 7 |
Net retirements and other adjustments |  |  | (12) |  |  | (3) |
Balance at end of period |  | $ | 300 |  | $ | 295 |
Assets under capital leases and financing obligation are presented as gross amounts. Accumulated amortization of assets under capital leases and financing obligation was $152 million at December 31, 2015 and $1 43 million at December 31, 2014 for Consumers. Depreciation and Amortization: Presented in the following table are further details about CMS Energy’s and Consumers’ accumulated depreciation and amortization:
In Millions
December 31 | 2015 | 2014 |
CMS Energy, including Consumers |  |  |  |  |  |  |
Utility plant assets |  | $ | 5,674 |  | $ | 5,345 |
Non-utility plant assets |  |  | 73 |  |  | 70 |
Consumers |  |  |  |  |  |  |
Utility plant assets |  | $ | 5,674 |  | $ | 5,345 |
Non-utility plant assets |  |  | 2 |  |  | 1 |
Consumers depreciates utility property on an asset-group basis, in which it applies a single MPSC-approved depreciation rate to the gross investment in a particular class of property within the electric and gas segments. Consumers performs depreciation studies periodically to determine appropriate group lives. Presented in the following table are the composite depreciation rates for Consumers’ segment properties:
Years Ended December 31 | 2015 |  | 2014 |  | 2013 |  |
Electric utility property |  | 3.5 | % |  | 3.5 | % |  | 3.5 | % |
Gas utility property |  | 2.8 |  |  | 2.8 |  |  | 2.8 |  |
Other property |  | 8.7 |  |  | 7.7 |  |  | 7.0 |  |
CMS Energy and Consumers record property repairs and minor property replacement as maintenance expense. CMS Energy and Consumers record planned major maintenance activities as operating expense unless the cost represents the acquisition of additional long-lived assets or the replacement of an existing long-lived asset. Pre sented in the following table are the components of CMS Energy’s and Consumers’ depreciation and amortization expe nse:
In Millions
Years Ended December 31 | 2015 | 2014 | 2013 |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
Depreciation expense – plant, property, and equipment |  | $ | 591 |  | $ | 551 |  | $ | 516 |
Amortization expense |  |  |  |  |  |  |  |  |  |
Software |  |  | 70 |  |  | 50 |  |  | 40 |
Other intangible assets |  |  | 4 |  |  | 4 |  |  | 3 |
Securitized regulatory assets |  |  | 83 |  |  | 75 |  |  | 63 |
Other regulatory assets |  |  | 2 |  |  | 5 |  |  | 6 |
Total depreciation and amortization expense |  | $ | 750 |  | $ | 685 |  | $ | 628 |
Consumers |  |  |  |  |  |  |  |  |  |
Depreciation expense – plant, property, and equipment |  | $ | 586 |  | $ | 546 |  | $ | 511 |
Amortization expense |  |  |  |  |  |  |  |  |  |
Software |  |  | 69 |  |  | 49 |  |  | 39 |
Other intangible assets |  |  | 4 |  |  | 3 |  |  | 3 |
Securitized regulatory assets |  |  | 83 |  |  | 75 |  |  | 63 |
Other regulatory assets |  |  | 2 |  |  | 5 |  |  | 6 |
Total depreciation and amortization expense |  | $ | 744 |  | $ | 678 |  | $ | 622 |
Amortization expense on intangible assets is expected to range between $84 million and $110 million per year over the next five years. Intangible Assets: Included in net plant, property, and equipment are intangible assets. Presented in the following table are details about CMS Energy’s and Consumers’ intangible assets:
In Millions
|  |  | December 31, 2015 |  | December 31, 2014 |
Description | Amortization Life in Years |  | Gross Cost 1 | Accumulated Amortization |  | Gross Cost 1 | Accumulated Amortization |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |
Software development |  | 2 | - | 15 |  |  | $ | 734 |  | $ | 294 |  |  | $ | 596 |  | $ | 223 |
Rights of way |  | 50 | - | 75 |  |  |  | 153 |  |  | 46 |  |  |  | 150 |  |  | 44 |
Franchises and consents |  | 5 | - | 30 |  |  |  | 15 |  |  | 8 |  |  |  | 15 |  |  | 8 |
Leasehold improvements |  | various 2 |  |  |  | 7 |  |  | 5 |  |  |  | 5 |  |  | 4 |
Other intangibles |  | various |  |  |  | 21 |  |  | 15 |  |  |  | 21 |  |  | 14 |
Total |  |  |  |  |  |  | $ | 930 |  | $ | 368 |  |  | $ | 787 |  | $ | 293 |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Software development |  | 3 | - | 15 |  |  | $ | 729 |  | $ | 291 |  |  | $ | 594 |  | $ | 221 |
Rights of way |  | 50 | - | 75 |  |  |  | 153 |  |  | 46 |  |  |  | 150 |  |  | 44 |
Franchises and consents |  | 5 | - | 30 |  |  |  | 15 |  |  | 8 |  |  |  | 15 |  |  | 8 |
Leasehold improvements |  | various 2 |  |  |  | 7 |  |  | 5 |  |  |  | 5 |  |  | 4 |
Other intangibles |  | various |  |  |  | 21 |  |  | 15 |  |  |  | 21 |  |  | 14 |
Total |  |  |  |  |  |  | $ | 925 |  | $ | 365 |  |  | $ | 785 |  | $ | 291 |
| 1 |  | Net intangible asset additions for Consumers’ utility plant were $140 million during 201 5 and $96 million during 201 4 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.
Jointly Owned Regulated Utility Facilities Presented in the following table are Consumers’ investments in jointly owned regulated utility facilities at December 31, 2015:
In Millions, Except Ownership Share
| J.H. Campbell Unit 3 |  | Ludington |  | Distribution |
Ownership share |  |  | 93.3 | % |  |  | 51.0 | % |  |  | various |
Utility plant in service |  | $ | 1,078 |  |  | $ | 245 |  |  | $ | 200 |
Accumulated depreciation |  |  | (542) |  |  |  | (151) |  |  |  | (63) |
Construction work in progress |  |  | 494 |  |  |  | 157 |  |  |  | 4 |
Net investment |  | $ | 1,030 |  |  | $ | 251 |  |  | $ | 141 |
Consumers includes its share of the direct expenses of the jointly owned plants in operating expenses. Consumers shares operation, maintenance, and other expenses of these jointly owned utility facilities in proportion to each participant’s undivided ownership interest. Consumers is required to provide only its share of financing for the jointly owned utility facilities.

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- Definition The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13-14) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=51717284&loc=d3e1361-107760 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=51719941&loc=d3e2921-110230 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 + Details
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