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Revenue | 3 Months Ended
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Mar. 31, 2018
Revenue | 11: Revenue Presented in the following table are the components of operating revenue:
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﻿In Millions
﻿Three Months Ended March 31, 2018 | Electric Utility |  | Gas Utility |  | Enterprises1 |  | Other Reconciling2 |  | Consolidated |
﻿CMS Energy, including Consumers
﻿Consumers utility revenue |  | $ | 1,076 |  |  | $ | 773 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,849 |
﻿Other |  |  | - |  |  |  | - |  |  |  | 24 |  |  |  | - |  |  |  | 24 |
﻿Revenue recognized from contracts with customers |  |  | 1,076 |  |  |  | 773 |  |  |  | 24 |  |  |  | - |  |  |  | 1,873 |
﻿Leasing income |  |  | - |  |  |  | - |  |  |  | 39 |  |  |  | - |  |  |  | 39 |
﻿Financing income |  |  | 2 |  |  |  | 2 |  |  |  | - |  |  |  | 35 |  |  |  | 39 |
﻿Consumers alternative revenue programs |  |  | - |  |  |  | 2 |  |  |  | - |  |  |  | - |  |  |  | 2 |
﻿Total operating revenue – CMS Energy |  | $ | 1,078 |  |  | $ | 777 |  |  | $ | 63 |  |  | $ | 35 |  |  | $ | 1,953 |
﻿Consumers
﻿Consumers utility revenue
﻿Residential |  | $ | 501 |  |  | $ | 537 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,038 |
﻿Commercial |  |  | 361 |  |  |  | 162 |  |  |  | - |  |  |  | - |  |  |  | 523 |
﻿Industrial |  |  | 143 |  |  |  | 24 |  |  |  | - |  |  |  | - |  |  |  | 167 |
﻿Other |  |  | 71 |  |  |  | 50 |  |  |  | - |  |  |  | - |  |  |  | 121 |
﻿Revenue recognized from contracts with customers |  |  | 1,076 |  |  |  | 773 |  |  |  | - |  |  |  | - |  |  |  | 1,849 |
﻿Financing income |  |  | 2 |  |  |  | 2 |  |  |  | - |  |  |  | - |  |  |  | 4 |
﻿Alternative revenue programs |  |  | - |  |  |  | 2 |  |  |  | - |  |  |  | - |  |  |  | 2 |
﻿Total operating revenue – Consumers |  | $ | 1,078 |  |  | $ | 777 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,855 |
﻿ 1 Amounts represent the enterprises segment’s operating revenue from independent power production and CMS ERM’s sales of energy commodities in support of the independent power production portfolio. 2 Amount represents EnerBank’s operating revenue from unsecured consumer installment loans for financing home improvements. Presented in the following table are the components of accounts receivable and accrued revenue:
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﻿In Millions
﻿ | March 31, 2018 |  | January 1, 2018 |
﻿CMS Energy, including Consumers |  |  |  |  |  |  |  |
﻿Accounts receivable and accrued revenue from contracts with customers |  |  |  |  |  |  |  |
﻿Consumers |  | $ | 802 |  |  | $ | 838 |
﻿Enterprises segment |  |  | 6 |  |  |  | 6 |
﻿Accounts receivable and accrued revenue from contracts with customers |  |  | 808 |  |  |  | 844 |
﻿Other accounts receivable |  |  | 194 |  |  |  | 188 |
﻿Total accounts receivable and accrued revenue – CMS Energy |  | $ | 1,002 |  |  | $ | 1,032 |
﻿Consumers |  |  |  |  |  |  |  |
﻿Accounts receivable and accrued revenue from contracts with customers |  |  | 802 |  |  |  | 838 |
﻿Other accounts receivable |  |  | 56 |  |  |  | 47 |
﻿Total accounts receivable and accrued revenue – Consumers |  | $ | 858 |  |  | $ | 885 |
﻿ Electric and Gas Utilities Consumers Utility Revenue: Consumers recognizes revenue primarily from the sale of electric and gas utility services at tariff-based rates regulated by the MPSC. Consumers’ customer base consists of a mix of residential, commercial, and diversified industrial customers. Consumers’ tariff-based sales performance obligations are described below.
| · |  | Consumers has performance obligations for the service of standing ready to deliver electricity or natural gas to customers, and it satisfies these performance obligations over time. Consumers recognizes revenue at a fixed rate as it provides these services. These arrangements generally do not have fixed terms and remain in effect as long as the customer consumes the utility service. The rates are set by the MPSC through the rate-making process and represent the stand-alone selling price of Consumers’ service to stand ready to deliver.
| · |  | Consumers has performance obligations for the service of delivering the commodity of electricity or natural gas to customers, and it satisfies these performance obligations upon delivery. Consumers recognizes revenue at a price per unit of electricity or natural gas delivered, based on the tariffs established by the MPSC. These arrangements generally do not have fixed terms and remain in effect as long as the customer consumes the utility service. The rates are set by the MPSC through the rate-making process and represent the stand-alone selling price of a bundled product comprising the commodity, electricity or natural gas, and the service of delivering such commodity.
In some instances, Consumers has specific fixed-term contracts with large commercial and industrial customers to provide electricity or gas at certain tariff rates or to provide gas transportation services at contracted rates. The amount of electricity and gas to be delivered under these contracts and the associated future revenue to be received are generally dependent on the customers’ needs. Accordingly, Consumers recognizes revenues at the tariff or contracted rate as electricity or gas is delivered to the customer. Consumers also has other miscellaneous contracts with customers related to pole and other property rentals, appliance service plans, and utility contract work. Generally, these contracts are short term or evergreen in nature. Accounts Receivable and Unbilled Revenues: Accounts receivable comprise trade receivables and unbilled receivables. CMS Energy and Consumers record their accounts receivable at cost, which approximates fair value. CMS Energy and Consumers establish an allowance for uncollectible accounts based on historical losses, management’s assessment of existing economic conditions, customer payment trends, and other factors. CMS Energy and Consumers assess late payment fees on trade receivables based on contractual past-due terms established with customers. CMS Energy and Consumers charge off accounts deemed uncollectible to operating expense. Uncollectible expense for CMS Energy, including Consumers, was $7 million for the three months ended March 31, 2018. Uncollectible expense for Consumers was $7 million for the three months ended March 31, 2018. Consumers’ customers are billed monthly in cycles having billing dates that do not generally coincide with the end of a calendar month. This results in customers having received electricity or natural gas that they have not been billed for as of the month-end. Consumers estimates its unbilled revenues by applying an average billed rate to total unbilled deliveries for each customer class. Unbilled revenues, which are recorded as accounts receivable on CMS Energy’s and Consumers’ consolidated balance sheets, were $346 million at March 31, 2018 and $481 million at December 31, 2017. Alternative-Revenue Programs: Under a gas revenue decoupling mechanism authorized by the MPSC, Consumers is allowed to adjust future gas rates for differences between Consumers’ actual weather-normalized nonfuel revenues and the revenues approved by the MPSC. Consumers accounts for this program as an alternative-revenue program that meets the criteria for recognizing the effects of decoupling adjustments on revenue as gas is delivered.
Consumers Energy Company [Member] |
Revenue | 11: Revenue Presented in the following table are the components of operating revenue:
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿In Millions
﻿Three Months Ended March 31, 2018 | Electric Utility |  | Gas Utility |  | Enterprises1 |  | Other Reconciling2 |  | Consolidated |
﻿CMS Energy, including Consumers
﻿Consumers utility revenue |  | $ | 1,076 |  |  | $ | 773 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,849 |
﻿Other |  |  | - |  |  |  | - |  |  |  | 24 |  |  |  | - |  |  |  | 24 |
﻿Revenue recognized from contracts with customers |  |  | 1,076 |  |  |  | 773 |  |  |  | 24 |  |  |  | - |  |  |  | 1,873 |
﻿Leasing income |  |  | - |  |  |  | - |  |  |  | 39 |  |  |  | - |  |  |  | 39 |
﻿Financing income |  |  | 2 |  |  |  | 2 |  |  |  | - |  |  |  | 35 |  |  |  | 39 |
﻿Consumers alternative revenue programs |  |  | - |  |  |  | 2 |  |  |  | - |  |  |  | - |  |  |  | 2 |
﻿Total operating revenue – CMS Energy |  | $ | 1,078 |  |  | $ | 777 |  |  | $ | 63 |  |  | $ | 35 |  |  | $ | 1,953 |
﻿Consumers
﻿Consumers utility revenue
﻿Residential |  | $ | 501 |  |  | $ | 537 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,038 |
﻿Commercial |  |  | 361 |  |  |  | 162 |  |  |  | - |  |  |  | - |  |  |  | 523 |
﻿Industrial |  |  | 143 |  |  |  | 24 |  |  |  | - |  |  |  | - |  |  |  | 167 |
﻿Other |  |  | 71 |  |  |  | 50 |  |  |  | - |  |  |  | - |  |  |  | 121 |
﻿Revenue recognized from contracts with customers |  |  | 1,076 |  |  |  | 773 |  |  |  | - |  |  |  | - |  |  |  | 1,849 |
﻿Financing income |  |  | 2 |  |  |  | 2 |  |  |  | - |  |  |  | - |  |  |  | 4 |
﻿Alternative revenue programs |  |  | - |  |  |  | 2 |  |  |  | - |  |  |  | - |  |  |  | 2 |
﻿Total operating revenue – Consumers |  | $ | 1,078 |  |  | $ | 777 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,855 |
﻿ 1 Amounts represent the enterprises segment’s operating revenue from independent power production and CMS ERM’s sales of energy commodities in support of the independent power production portfolio. 2 Amount represents EnerBank’s operating revenue from unsecured consumer installment loans for financing home improvements. Presented in the following table are the components of accounts receivable and accrued revenue:
﻿ |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |
﻿In Millions
﻿ | March 31, 2018 |  | January 1, 2018 |
﻿CMS Energy, including Consumers |  |  |  |  |  |  |  |
﻿Accounts receivable and accrued revenue from contracts with customers |  |  |  |  |  |  |  |
﻿Consumers |  | $ | 802 |  |  | $ | 838 |
﻿Enterprises segment |  |  | 6 |  |  |  | 6 |
﻿Accounts receivable and accrued revenue from contracts with customers |  |  | 808 |  |  |  | 844 |
﻿Other accounts receivable |  |  | 194 |  |  |  | 188 |
﻿Total accounts receivable and accrued revenue – CMS Energy |  | $ | 1,002 |  |  | $ | 1,032 |
﻿Consumers |  |  |  |  |  |  |  |
﻿Accounts receivable and accrued revenue from contracts with customers |  |  | 802 |  |  |  | 838 |
﻿Other accounts receivable |  |  | 56 |  |  |  | 47 |
﻿Total accounts receivable and accrued revenue – Consumers |  | $ | 858 |  |  | $ | 885 |
﻿ Electric and Gas Utilities Consumers Utility Revenue: Consumers recognizes revenue primarily from the sale of electric and gas utility services at tariff-based rates regulated by the MPSC. Consumers’ customer base consists of a mix of residential, commercial, and diversified industrial customers. Consumers’ tariff-based sales performance obligations are described below.
| · |  | Consumers has performance obligations for the service of standing ready to deliver electricity or natural gas to customers, and it satisfies these performance obligations over time. Consumers recognizes revenue at a fixed rate as it provides these services. These arrangements generally do not have fixed terms and remain in effect as long as the customer consumes the utility service. The rates are set by the MPSC through the rate-making process and represent the stand-alone selling price of Consumers’ service to stand ready to deliver.
| · |  | Consumers has performance obligations for the service of delivering the commodity of electricity or natural gas to customers, and it satisfies these performance obligations upon delivery. Consumers recognizes revenue at a price per unit of electricity or natural gas delivered, based on the tariffs established by the MPSC. These arrangements generally do not have fixed terms and remain in effect as long as the customer consumes the utility service. The rates are set by the MPSC through the rate-making process and represent the stand-alone selling price of a bundled product comprising the commodity, electricity or natural gas, and the service of delivering such commodity.
In some instances, Consumers has specific fixed-term contracts with large commercial and industrial customers to provide electricity or gas at certain tariff rates or to provide gas transportation services at contracted rates. The amount of electricity and gas to be delivered under these contracts and the associated future revenue to be received are generally dependent on the customers’ needs. Accordingly, Consumers recognizes revenues at the tariff or contracted rate as electricity or gas is delivered to the customer. Consumers also has other miscellaneous contracts with customers related to pole and other property rentals, appliance service plans, and utility contract work. Generally, these contracts are short term or evergreen in nature. Accounts Receivable and Unbilled Revenues: Accounts receivable comprise trade receivables and unbilled receivables. CMS Energy and Consumers record their accounts receivable at cost, which approximates fair value. CMS Energy and Consumers establish an allowance for uncollectible accounts based on historical losses, management’s assessment of existing economic conditions, customer payment trends, and other factors. CMS Energy and Consumers assess late payment fees on trade receivables based on contractual past-due terms established with customers. CMS Energy and Consumers charge off accounts deemed uncollectible to operating expense. Uncollectible expense for CMS Energy, including Consumers, was $7 million for the three months ended March 31, 2018. Uncollectible expense for Consumers was $7 million for the three months ended March 31, 2018. Consumers’ customers are billed monthly in cycles having billing dates that do not generally coincide with the end of a calendar month. This results in customers having received electricity or natural gas that they have not been billed for as of the month-end. Consumers estimates its unbilled revenues by applying an average billed rate to total unbilled deliveries for each customer class. Unbilled revenues, which are recorded as accounts receivable on CMS Energy’s and Consumers’ consolidated balance sheets, were $346 million at March 31, 2018 and $481 million at December 31, 2017. Alternative-Revenue Programs: Under a gas revenue decoupling mechanism authorized by the MPSC, Consumers is allowed to adjust future gas rates for differences between Consumers’ actual weather-normalized nonfuel revenues and the revenues approved by the MPSC. Consumers accounts for this program as an alternative-revenue program that meets the criteria for recognizing the effects of decoupling adjustments on revenue as gas is delivered.

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -URI http://asc.fasb.org/topic&trid=2122369 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI http://asc.fasb.org/topic&trid=49130388 + Details
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