XML 71 R40.htm IDEA: XBRL DOCUMENT
v3.3.1.900

Plant, Property, and Equipment (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2015
Schedule Of Property, Plant 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.
Public Utilities Property Plant and Equipment Schedule of Accumulated Depreciation and Amortization Table |
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 |
Schedule Of Depriciation And Amortization |
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 |
Schedule of Finite-Lived Intangible Assets by Major Class Table |
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 |
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 Energy Company [Member] |
Schedule Of Property, Plant 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.
Schedule of Capital Leased Asssets Table |
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 |
Public Utilities Property Plant and Equipment Schedule of Accumulated Depreciation and Amortization Table |
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 |
Public Utilities Property Plant and Equipment Schedule of Composite Depreciation Rate Table |
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 |  |
Public Utilities, Allowance for Funds Used During Construction, Schedule of Composite Rate Table |
Years Ended December 31 | 2015 |  | 2014 |  | 2013 |  |
AFUDC capitalization rate |  | 7.1 | % |  | 7.2 | % |  | 7.3 | % |
Schedule Of Depriciation And Amortization |
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 |
Schedule of Finite-Lived Intangible Assets by Major Class Table |
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 |
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 |

X
- Definition Tabular disclosure of the composite rate of allowance for funds used during construction. + References No definition available. + Details
Name: | cms_PublicUtilitiesAllowanceForFundsUsedDuringConstructionCompositeRateTableTextBlock
Namespace Prefix: | cms_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Public Utilities Property Plant and Equipment Schedule of Accumulated Depreciation and Amortization Table Text Block + References No definition available. + Details
Name: | cms_PublicUtilitiesPropertyPlantAndEquipmentScheduleOfAccumulatedDepreciationAndAmortizationTableTextBlock
Namespace Prefix: | cms_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the electric, gas, and other composite depreciation rates for public utility plants in service for each year an income statement is presented. + References No definition available. + Details
Name: | cms_PublicUtilitiesPropertyPlantAndEquipmentScheduleOfCompositeDepreciationRateTableTextBlock
Namespace Prefix: | cms_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule Of Depriciation And Amortization [Table Text Block] + References No definition available. + Details
Name: | cms_ScheduleOfDepriciationAndAmortizationTableTextBlock
Namespace Prefix: | cms_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + 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) -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 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 13 -Subparagraph b -Article 5 + Details
Name: | us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of long-lived, depreciable assets that are subject to a lease meeting the criteria for capitalization and are used in the normal conduct of business to produce goods and services. Examples may include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6455398&loc=d3e45280-112737 + Details
Name: | us-gaap_ScheduleOfCapitalLeasedAsssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16323-109275 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16265-109275 + Details
Name: | us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfJointlyOwnedUtilityPlantsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | dei_LegalEntityAxis=cms_ConsumersEnergyCompanyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |