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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2016
Schedule Of Effective Income Tax Rate Reconciliation |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |
﻿In Millions, Except Tax Rate |  |
﻿Years Ended December 31 | 2016 |  | 2015 |  | 2014 |  |
﻿CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Income from continuing operations before income taxes |  | $ | 826 |  |  | $ | 796 |  |  | $ | 729 |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Income tax expense at statutory rate |  |  | 289 |  |  |  | 279 |  |  |  | 255 |  |
﻿Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |  |  |  |
﻿State and local income taxes, net of federal effect |  |  | 37 |  |  |  | 39 |  |  |  | 36 |  |
﻿Accelerated flow-through of regulatory tax benefits 1 |  |  | (39) |  |  |  | (39) |  |  |  | (39) |  |
﻿Employee share-based awards 2 |  |  | (7) |  |  |  | - |  |  |  | - |  |
﻿Other, net |  |  | (7) |  |  |  | (8) |  |  |  | (2) |  |
﻿Income tax expense |  | $ | 273 |  |  | $ | 271 |  |  | $ | 250 |  |
﻿Effective tax rate |  |  | 33.1 | % |  |  | 34.0 | % |  |  | 34.3 | % |
﻿Consumers |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Income from continuing operations before income taxes |  | $ | 936 |  |  | $ | 896 |  |  | $ | 873 |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Income tax expense at statutory rate |  |  | 328 |  |  |  | 314 |  |  |  | 306 |  |
﻿Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |  |  |  |
﻿State and local income taxes, net of federal effect |  |  | 44 |  |  |  | 42 |  |  |  | 42 |  |
﻿Accelerated flow-through of regulatory tax benefits 1 |  |  | (39) |  |  |  | (39) |  |  |  | (39) |  |
﻿Employee share-based awards 2 |  |  | (6) |  |  |  | - |  |  |  | - |  |
﻿Other, net |  |  | (7) |  |  |  | (15) |  |  |  | (3) |  |
﻿Income tax expense |  | $ | 320 |  |  | $ | 302 |  |  | $ | 306 |  |
﻿Effective tax rate |  |  | 34.2 | % |  |  | 33.7 | % |  |  | 35.1 | % |
﻿
| 1 |  | Since 2014, Consumers has followed a regulatory treatment ordered by the MPSC that accelerates the return of certain income tax benefits to customers. This change, which also accelerates Consumers’ recognition of the income tax benefits, reduced Consumers’ income tax expense by $39 million for each of the years ended December 31, 2016, 2015, and 2014.
| 2 |  | CMS Energy and Consumers elected to adopt ASU 2016-09, Improvements to Employee Share-Based Payment Accounting, as of January 1, 2016. For further details on the implementation of this standard, see Note 2, New Accounting Standards.
Significant Components Of Income Tax Expense |
﻿ |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |
﻿In Millions
﻿Years Ended December 31 | 2016 | 2015 | 2014 |
﻿CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
﻿Current income taxes |  |  |  |  |  |  |  |  |  |
﻿Federal |  | $ | - |  | $ | - |  | $ | - |
﻿State and local |  |  | 9 |  |  | 24 |  |  | 24 |
﻿ |  | $ | 9 |  | $ | 24 |  | $ | 24 |
﻿Deferred income taxes |  |  |  |  |  |  |  |  |  |
﻿Federal |  | $ | 200 |  | $ | 192 |  | $ | 198 |
﻿State and local |  |  | 47 |  |  | 36 |  |  | 31 |
﻿ |  | $ | 247 |  | $ | 228 |  | $ | 229 |
﻿Deferred income tax credit |  |  | 17 |  |  | 19 |  |  | (3) |
﻿Tax expense |  | $ | 273 |  | $ | 271 |  | $ | 250 |
﻿Consumers |  |  |  |  |  |  |  |  |  |
﻿Current income taxes |  |  |  |  |  |  |  |  |  |
﻿Federal |  | $ | 9 |  | $ | 66 |  | $ | 8 |
﻿State and local |  |  | 22 |  |  | 32 |  |  | 36 |
﻿ |  | $ | 31 |  | $ | 98 |  | $ | 44 |
﻿Deferred income taxes |  |  |  |  |  |  |  |  |  |
﻿Federal |  | $ | 227 |  | $ | 153 |  | $ | 236 |
﻿State and local |  |  | 45 |  |  | 32 |  |  | 29 |
﻿ |  | $ | 272 |  | $ | 185 |  | $ | 265 |
﻿Deferred income tax credit |  |  | 17 |  |  | 19 |  |  | (3) |
﻿Tax expense |  | $ | 320 |  | $ | 302 |  | $ | 306 |
﻿
Principal Components Of Deferred Income Tax Assets And Liailities |
﻿ |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |
﻿In Millions
﻿December 31 | 2016 | 2015 |
﻿CMS Energy, including Consumers |  |  |  |  |  |  |
﻿Employee benefits |  | $ | (158) |  | $ | (127) |
﻿Gas inventory |  |  | (65) |  |  | (96) |
﻿Plant, property, and equipment |  |  | (2,902) |  |  | (2,429) |
﻿Net regulatory tax liability |  |  | 27 |  |  | 50 |
﻿Reserves and accruals |  |  | 69 |  |  | 59 |
﻿Securitized costs |  |  | (118) |  |  | (122) |
﻿Tax loss and credit carryforwards |  |  | 871 |  |  | 657 |
﻿Other |  |  | (6) |  |  | (5) |
﻿ |  | $ | (2,282) |  | $ | (2,013) |
﻿Less valuation allowance |  |  | (5) |  |  | (4) |
﻿Total net deferred income tax liabilities |  | $ | (2,287) |  | $ | (2,017) |
﻿Deferred tax assets, net of valuation reserves |  | $ | 962 |  | $ | 762 |
﻿Deferred tax liabilities |  |  | (3,249) |  |  | (2,779) |
﻿Total net deferred income tax liabilities |  | $ | (2,287) |  | $ | (2,017) |
﻿Consumers |  |  |  |  |  |  |
﻿Employee benefits |  | $ | (181) |  | $ | (156) |
﻿Gas inventory |  |  | (65) |  |  | (96) |
﻿Plant, property, and equipment |  |  | (2,924) |  |  | (2,457) |
﻿Net regulatory tax liability |  |  | 27 |  |  | 50 |
﻿Reserves and accruals |  |  | 37 |  |  | 30 |
﻿Securitized costs |  |  | (118) |  |  | (122) |
﻿Tax loss and credit carryforwards |  |  | 190 |  |  | 46 |
﻿Other |  |  | (8) |  |  | (5) |
﻿Total net deferred income tax liabilities |  | $ | (3,042) |  | $ | (2,710) |
﻿Deferred tax assets, net of valuation reserves |  | $ | 254 |  | $ | 126 |
﻿Deferred tax liabilities |  |  | (3,296) |  |  | (2,836) |
﻿Total net deferred income tax liabilities |  | $ | (3,042) |  | $ | (2,710) |
﻿
Loss And Credit Carryforwards |
﻿ |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |
﻿In Millions
﻿ | Gross Amount | Tax Attribute | Expiration |
﻿CMS Energy, including Consumers |  |  |  |  |  |  |  |
﻿Federal net operating loss carryforward |  | $ | 1,415 |  | $ | 495 | 2025 – 2036 |
﻿Local net operating loss carryforwards |  |  | 408 |  |  | 4 | 2023 – 2036 |
﻿Alternative minimum tax credits |  |  | 270 |  |  | 270 | No expiration |
﻿General business credits |  |  | 102 |  |  | 102 | 2018 – 2036 |
﻿Total tax attributes |  |  |  |  | $ | 871 |  |
﻿Consumers |  |  |  |  |  |  |  |
﻿Federal net operating loss carryforward |  | $ | 447 |  | $ | 157 | 2025 – 2036 |
﻿General business credits |  |  | 33 |  |  | 33 | 2032 – 2036 |
﻿Total tax attributes |  |  |  |  | $ | 190 |  |
﻿
Reconciliation Of Beginning And Ending Uncertain Tax Benefits |
﻿ |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |
﻿In Millions
﻿Years Ended December 31 | 2016 | 2015 | 2014 |
﻿CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
﻿Balance at beginning of period |  | $ | 6 |  | $ | 5 |  | $ | 4 |
﻿Additions for current-year tax positions |  |  | - |  |  | 1 |  |  | 2 |
﻿Additions for prior-year tax positions |  |  | - |  |  | 1 |  |  | 1 |
﻿Reductions for prior-year tax positions |  |  | - |  |  | (1) |  |  | (2) |
﻿Settlements |  |  | (1) |  |  | - |  |  | - |
﻿Balance at end of period |  | $ | 5 |  | $ | 6 |  | $ | 5 |
﻿Consumers |  |  |  |  |  |  |  |  |  |
﻿Balance at beginning of period |  | $ | 6 |  | $ | 5 |  | $ | 4 |
﻿Additions for current-year tax positions |  |  | - |  |  | 1 |  |  | 2 |
﻿Additions for prior-year tax positions |  |  | - |  |  | 1 |  |  | 1 |
﻿Reductions for prior-year tax positions |  |  | - |  |  | (1) |  |  | (2) |
﻿Settlements |  |  | (1) |  |  | - |  |  | - |
﻿Balance at end of period |  | $ | 5 |  | $ | 6 |  | $ | 5 |
﻿
Consumers Energy Company [Member] |
Schedule Of Effective Income Tax Rate Reconciliation |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |
﻿In Millions, Except Tax Rate |  |
﻿Years Ended December 31 | 2016 |  | 2015 |  | 2014 |  |
﻿CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Income from continuing operations before income taxes |  | $ | 826 |  |  | $ | 796 |  |  | $ | 729 |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Income tax expense at statutory rate |  |  | 289 |  |  |  | 279 |  |  |  | 255 |  |
﻿Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |  |  |  |
﻿State and local income taxes, net of federal effect |  |  | 37 |  |  |  | 39 |  |  |  | 36 |  |
﻿Accelerated flow-through of regulatory tax benefits 1 |  |  | (39) |  |  |  | (39) |  |  |  | (39) |  |
﻿Employee share-based awards 2 |  |  | (7) |  |  |  | - |  |  |  | - |  |
﻿Other, net |  |  | (7) |  |  |  | (8) |  |  |  | (2) |  |
﻿Income tax expense |  | $ | 273 |  |  | $ | 271 |  |  | $ | 250 |  |
﻿Effective tax rate |  |  | 33.1 | % |  |  | 34.0 | % |  |  | 34.3 | % |
﻿Consumers |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Income from continuing operations before income taxes |  | $ | 936 |  |  | $ | 896 |  |  | $ | 873 |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Income tax expense at statutory rate |  |  | 328 |  |  |  | 314 |  |  |  | 306 |  |
﻿Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |  |  |  |
﻿State and local income taxes, net of federal effect |  |  | 44 |  |  |  | 42 |  |  |  | 42 |  |
﻿Accelerated flow-through of regulatory tax benefits 1 |  |  | (39) |  |  |  | (39) |  |  |  | (39) |  |
﻿Employee share-based awards 2 |  |  | (6) |  |  |  | - |  |  |  | - |  |
﻿Other, net |  |  | (7) |  |  |  | (15) |  |  |  | (3) |  |
﻿Income tax expense |  | $ | 320 |  |  | $ | 302 |  |  | $ | 306 |  |
﻿Effective tax rate |  |  | 34.2 | % |  |  | 33.7 | % |  |  | 35.1 | % |
﻿
| 1 |  | Since 2014, Consumers has followed a regulatory treatment ordered by the MPSC that accelerates the return of certain income tax benefits to customers. This change, which also accelerates Consumers’ recognition of the income tax benefits, reduced Consumers’ income tax expense by $39 million for each of the years ended December 31, 2016, 2015, and 2014.
| 2 |  | CMS Energy and Consumers elected to adopt ASU 2016-09, Improvements to Employee Share-Based Payment Accounting, as of January 1, 2016. For further details on the implementation of this standard, see Note 2, New Accounting Standards.
Significant Components Of Income Tax Expense |
﻿ |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |
﻿In Millions
﻿Years Ended December 31 | 2016 | 2015 | 2014 |
﻿CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
﻿Current income taxes |  |  |  |  |  |  |  |  |  |
﻿Federal |  | $ | - |  | $ | - |  | $ | - |
﻿State and local |  |  | 9 |  |  | 24 |  |  | 24 |
﻿ |  | $ | 9 |  | $ | 24 |  | $ | 24 |
﻿Deferred income taxes |  |  |  |  |  |  |  |  |  |
﻿Federal |  | $ | 200 |  | $ | 192 |  | $ | 198 |
﻿State and local |  |  | 47 |  |  | 36 |  |  | 31 |
﻿ |  | $ | 247 |  | $ | 228 |  | $ | 229 |
﻿Deferred income tax credit |  |  | 17 |  |  | 19 |  |  | (3) |
﻿Tax expense |  | $ | 273 |  | $ | 271 |  | $ | 250 |
﻿Consumers |  |  |  |  |  |  |  |  |  |
﻿Current income taxes |  |  |  |  |  |  |  |  |  |
﻿Federal |  | $ | 9 |  | $ | 66 |  | $ | 8 |
﻿State and local |  |  | 22 |  |  | 32 |  |  | 36 |
﻿ |  | $ | 31 |  | $ | 98 |  | $ | 44 |
﻿Deferred income taxes |  |  |  |  |  |  |  |  |  |
﻿Federal |  | $ | 227 |  | $ | 153 |  | $ | 236 |
﻿State and local |  |  | 45 |  |  | 32 |  |  | 29 |
﻿ |  | $ | 272 |  | $ | 185 |  | $ | 265 |
﻿Deferred income tax credit |  |  | 17 |  |  | 19 |  |  | (3) |
﻿Tax expense |  | $ | 320 |  | $ | 302 |  | $ | 306 |
﻿
Principal Components Of Deferred Income Tax Assets And Liailities |
﻿ |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |
﻿In Millions
﻿December 31 | 2016 | 2015 |
﻿CMS Energy, including Consumers |  |  |  |  |  |  |
﻿Employee benefits |  | $ | (158) |  | $ | (127) |
﻿Gas inventory |  |  | (65) |  |  | (96) |
﻿Plant, property, and equipment |  |  | (2,902) |  |  | (2,429) |
﻿Net regulatory tax liability |  |  | 27 |  |  | 50 |
﻿Reserves and accruals |  |  | 69 |  |  | 59 |
﻿Securitized costs |  |  | (118) |  |  | (122) |
﻿Tax loss and credit carryforwards |  |  | 871 |  |  | 657 |
﻿Other |  |  | (6) |  |  | (5) |
﻿ |  | $ | (2,282) |  | $ | (2,013) |
﻿Less valuation allowance |  |  | (5) |  |  | (4) |
﻿Total net deferred income tax liabilities |  | $ | (2,287) |  | $ | (2,017) |
﻿Deferred tax assets, net of valuation reserves |  | $ | 962 |  | $ | 762 |
﻿Deferred tax liabilities |  |  | (3,249) |  |  | (2,779) |
﻿Total net deferred income tax liabilities |  | $ | (2,287) |  | $ | (2,017) |
﻿Consumers |  |  |  |  |  |  |
﻿Employee benefits |  | $ | (181) |  | $ | (156) |
﻿Gas inventory |  |  | (65) |  |  | (96) |
﻿Plant, property, and equipment |  |  | (2,924) |  |  | (2,457) |
﻿Net regulatory tax liability |  |  | 27 |  |  | 50 |
﻿Reserves and accruals |  |  | 37 |  |  | 30 |
﻿Securitized costs |  |  | (118) |  |  | (122) |
﻿Tax loss and credit carryforwards |  |  | 190 |  |  | 46 |
﻿Other |  |  | (8) |  |  | (5) |
﻿Total net deferred income tax liabilities |  | $ | (3,042) |  | $ | (2,710) |
﻿Deferred tax assets, net of valuation reserves |  | $ | 254 |  | $ | 126 |
﻿Deferred tax liabilities |  |  | (3,296) |  |  | (2,836) |
﻿Total net deferred income tax liabilities |  | $ | (3,042) |  | $ | (2,710) |
﻿
Loss And Credit Carryforwards |
﻿ |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |
﻿In Millions
﻿ | Gross Amount | Tax Attribute | Expiration |
﻿CMS Energy, including Consumers |  |  |  |  |  |  |  |
﻿Federal net operating loss carryforward |  | $ | 1,415 |  | $ | 495 | 2025 – 2036 |
﻿Local net operating loss carryforwards |  |  | 408 |  |  | 4 | 2023 – 2036 |
﻿Alternative minimum tax credits |  |  | 270 |  |  | 270 | No expiration |
﻿General business credits |  |  | 102 |  |  | 102 | 2018 – 2036 |
﻿Total tax attributes |  |  |  |  | $ | 871 |  |
﻿Consumers |  |  |  |  |  |  |  |
﻿Federal net operating loss carryforward |  | $ | 447 |  | $ | 157 | 2025 – 2036 |
﻿General business credits |  |  | 33 |  |  | 33 | 2032 – 2036 |
﻿Total tax attributes |  |  |  |  | $ | 190 |  |
﻿
Reconciliation Of Beginning And Ending Uncertain Tax Benefits |
﻿ |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |
﻿In Millions
﻿Years Ended December 31 | 2016 | 2015 | 2014 |
﻿CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
﻿Balance at beginning of period |  | $ | 6 |  | $ | 5 |  | $ | 4 |
﻿Additions for current-year tax positions |  |  | - |  |  | 1 |  |  | 2 |
﻿Additions for prior-year tax positions |  |  | - |  |  | 1 |  |  | 1 |
﻿Reductions for prior-year tax positions |  |  | - |  |  | (1) |  |  | (2) |
﻿Settlements |  |  | (1) |  |  | - |  |  | - |
﻿Balance at end of period |  | $ | 5 |  | $ | 6 |  | $ | 5 |
﻿Consumers |  |  |  |  |  |  |  |  |  |
﻿Balance at beginning of period |  | $ | 6 |  | $ | 5 |  | $ | 4 |
﻿Additions for current-year tax positions |  |  | - |  |  | 1 |  |  | 2 |
﻿Additions for prior-year tax positions |  |  | - |  |  | 1 |  |  | 1 |
﻿Reductions for prior-year tax positions |  |  | - |  |  | (1) |  |  | (2) |
﻿Settlements |  |  | (1) |  |  | - |  |  | - |
﻿Balance at end of period |  | $ | 5 |  | $ | 6 |  | $ | 5 |
﻿

X
- Definition Tabular disclosure of (1) pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization and (2) tax credit carryforwards available to reduce future taxable income, including amounts, expiration dates, limitations on use and the related deferred tax assets and valuation allowances. + References No definition available. + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=65882285&loc=SL6600010-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32718-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32840-109319 + Details
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