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Leases (Tables) | 3 Months Ended
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Mar. 31, 2019
Leases [Line Items] |
Assets and Liabilities of Lessee | Presented in the following table is information about CMS Energy’s and Consumers’ lease right-of-use assets and lease liabilities:
In Millions, Except as Noted |
March 31, 2019 | CMS Energy, including Consumers |  |  | Consumers |
Operating leases |  |  |  |  |
Right-of-use assets 1 |  | $ | 54 |  |  |  | $ | 46 |
Lease liabilities |  |  |  |  |
Current lease liabilities 2 |  | 10 |  |  |  | 8 |
Non-current lease liabilities 3 |  | 44 |  |  |  | 37 |
Finance leases |  |  |  |  |
Right-of-use assets |  | $ | 78 |  |  |  | $ | 78 |
Lease liabilities 4 |  |  |  |  |
Current lease liabilities |  | 8 |  |  |  | 8 |
Non-current lease liabilities |  | 65 |  |  |  | 65 |
Weighted-average remaining lease term (in years) |  |  |  |  |
Operating leases |  | 14 |  |  |  | 13 |
Finance leases |  | 12 |  |  |  | 12 |
Weighted-average discount rate |  |  |  |  |
Operating leases |  | 3.7 | % |  |  | 3.6 | %
Finance leases 5 |  | 2.0 | % |  |  | 2.0 | %
1 | CMS Energy’s and Consumers’ operating right-of-use lease assets are reported as other non-current assets on their consolidated balance sheets.
2 | The current portion of CMS Energy’s and Consumers’ operating lease liabilities are reported as other current liabilities on their consolidated balance sheets.
3 | The non-current portion of CMS Energy’s and Consumers’ operating lease liabilities are reported as other non-current liabilities on their consolidated balance sheets.
4 | This includes $25 million for leases with related parties, of which less than $1 million is current.
5 | This rate excludes the impact of Consumers’ pipeline agreements and long-term PPAs accounted for as finance leases. The required capacity payments under these agreements, when compared to the underlying fair value of the leased assets, result in effective interest rates that exceed market rates for leases with similar terms.
Lease Cost | Presented in the following table is cash flow information related to amounts paid on CMS Energy’s and Consumers’ lease liabilities:
In Millions |
Three Months Ended March 31, 2019 | CMS Energy, including Consumers |  |  | Consumers |
Cash paid for amounts included in the measurement of lease liabilities |  |  |  |  |
Cash used in operating activities for finance leases |  | $ | 4 |  |  |  | $ | 4 |
Cash used in operating activities for operating leases |  | 3 |  |  |  | 2 |
Cash used in financing activities for finance leases |  | 2 |  |  |  | 2 |
Presented in the following table is a summary of CMS Energy’s and Consumers’ total lease costs:
In Millions |
Three Months Ended March 31, 2019 | CMS Energy, including Consumers |  |  | Consumers |
Operating lease costs |  | $ | 3 |  |  |  | $ | 2 |
Finance lease costs |  |  |  |  |
Amortization of right-of-use assets |  | 2 |  |  |  | 2 |
Interest on lease liabilities |  | 4 |  |  |  | 4 |
Variable lease costs |  | 31 |  |  |  | 31 |
Short-term lease costs |  | 3 |  |  |  | 3 |
Total lease costs |  | $ | 43 |  |  |  | $ | 42 |
Lessee Operating Lease Liability and Finance Liability Maturity | Presented in the following table are the minimum rental commitments under CMS Energy’s and Consumers’ non‑cancelable leases:
In Millions |
| Operating Leases |  | Finance Leases
March 31, 2019 | Railcars |  | Real Estate |  | PPAs |  | Total |  |  | Real Estate |  | Service Vehicles |  | Gas Pipelines |  | PPAs |  | Total |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |  |  |  |
Remainder of 2019 |  | $ | 5 |  |  | $ | 2 |  |  | $ | 1 |  |  | $ | 8 |  |  |  | $ | — |  |  | $ | 6 |  |  | $ | 3 |  |  | $ | 10 |  |  | $ | 19 |
2020 |  | 7 |  |  | 3 |  |  | 1 |  |  | 11 |  |  |  | — |  |  | 6 |  |  | 4 |  |  | 13 |  |  | 23 |
2021 |  | 7 |  |  | 3 |  |  | 1 |  |  | 11 |  |  |  | — |  |  | 5 |  |  | 5 |  |  | 13 |  |  | 23 |
2022 |  | 2 |  |  | 2 |  |  | 1 |  |  | 5 |  |  |  | — |  |  | 5 |  |  | 1 |  |  | 13 |  |  | 19 |
2023 |  | 1 |  |  | 2 |  |  | — |  |  | 3 |  |  |  | — |  |  | 5 |  |  | 1 |  |  | 13 |  |  | 19 |
2024 |  | — |  |  | 2 |  |  | — |  |  | 2 |  |  |  | — |  |  | 2 |  |  | 1 |  |  | 13 |  |  | 16 |
2025 and thereafter |  | — |  |  | 34 |  |  | 1 |  |  | 35 |  |  |  | 10 |  |  | 3 |  |  | 3 |  |  | 74 |  |  | 90 |
Total minimum lease payments |  | $ | 22 |  |  | $ | 48 |  |  | $ | 5 |  |  | $ | 75 |  |  |  | $ | 10 |  |  | $ | 32 |  |  | $ | 18 |  |  | $ | 149 |  |  | $ | 209 |
Less discount |  | 1 |  |  | 20 |  |  | — |  |  | 21 |  |  |  | 2 |  |  | 2 |  |  | 11 |  |  | 121 |  |  | 136 |
Present value of minimum lease payments |  | $ | 21 |  |  | $ | 28 |  |  | $ | 5 |  |  | $ | 54 |  |  |  | $ | 8 |  |  | $ | 30 |  |  | $ | 7 |  |  | $ | 28 |  |  | $ | 73 |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Remainder of 2019 |  | $ | 5 |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | 7 |  |  |  | $ | — |  |  | $ | 6 |  |  | $ | 3 |  |  | $ | 10 |  |  | $ | 19 |
2020 |  | 7 |  |  | 2 |  |  | 1 |  |  | 10 |  |  |  | — |  |  | 6 |  |  | 4 |  |  | 13 |  |  | 23 |
2021 |  | 7 |  |  | 1 |  |  | 1 |  |  | 9 |  |  |  | — |  |  | 5 |  |  | 5 |  |  | 13 |  |  | 23 |
2022 |  | 2 |  |  | 1 |  |  | 1 |  |  | 4 |  |  |  | — |  |  | 5 |  |  | 1 |  |  | 13 |  |  | 19 |
2023 |  | 1 |  |  | 1 |  |  | — |  |  | 2 |  |  |  | — |  |  | 5 |  |  | 1 |  |  | 13 |  |  | 19 |
2024 |  | — |  |  | 1 |  |  | — |  |  | 1 |  |  |  | — |  |  | 2 |  |  | 1 |  |  | 13 |  |  | 16 |
2025 and thereafter |  | — |  |  | 28 |  |  | 1 |  |  | 29 |  |  |  | 10 |  |  | 3 |  |  | 3 |  |  | 74 |  |  | 90 |
Total minimum lease payments |  | $ | 22 |  |  | $ | 35 |  |  | $ | 5 |  |  | $ | 62 |  |  |  | $ | 10 |  |  | $ | 32 |  |  | $ | 18 |  |  | $ | 149 |  |  | $ | 209 |
Less discount |  | 1 |  |  | 16 |  |  | — |  |  | 17 |  |  |  | 2 |  |  | 2 |  |  | 11 |  |  | 121 |  |  | 136 |
Present value of minimum lease payments |  | $ | 21 |  |  | $ | 19 |  |  | $ | 5 |  |  | $ | 45 |  |  |  | $ | 8 |  |  | $ | 30 |  |  | $ | 7 |  |  | $ | 28 |  |  | $ | 73 |
Presented in the following table are the minimum rental commitments under CMS Energy’s and Consumers’ non‑cancelable leases at December 31, 2018, prior to the adoption of ASU 2016-02:
In Millions |
December 31, 2018 | Capital Leases |  | Operating Leases |
CMS Energy, including Consumers |  |  |  |  |  |
2019 |  | $ | 14 |  |  | $ | 16 |
2020 |  | 11 |  |  | 15 |
2021 |  | 11 |  |  | 15 |
2022 |  | 8 |  |  | 8 |
2023 |  | 6 |  |  | 5 |
2024 and thereafter |  | 21 |  |  | 38 |
Total minimum lease payments |  | $ | 71 |  |  | $ | 97 |
Less discount |  | 22 |  |  |
Present value of minimum lease payments |  | $ | 49 |  |  |
Less current portion |  | 9 |  |  |
Non-current portion |  | $ | 40 |  |  |
Consumers |  |  |  |
2019 |  | $ | 14 |  |  | $ | 14 |
2020 |  | 11 |  |  | 14 |
2021 |  | 11 |  |  | 13 |
2022 |  | 8 |  |  | 7 |
2023 |  | 6 |  |  | 5 |
2024 |  | 21 |  |  | 32 |
Total minimum lease payments |  | $ | 71 |  |  | $ | 85 |
Less discount |  | 22 |  |  |
Present value of minimum lease payments |  | $ | 49 |  |  |
Less current portion |  | 9 |  |  |
Non-current portion |  | $ | 40 |  |  |
Lessor, Operating Lease, Payments to be Received, Maturity | Presented in the following table are the minimum rental payments to be received under CMS Energy’s non‑cancelable operating leases:
In Millions |
March 31, 2019
Remainder of 2019 |  | $ | 52 |
2020 |  | 52 |
2021 |  | 51 |
2022 |  | 47 |
2023 |  | 44 |
2024 |  | 44 |
2025 and thereafter |  | 62 |
Total minimum lease payments |  | $ | 352 |
Sales-type and Direct Financing Leases, Lease Receivable, Maturity | Presented in the following table are the minimum rental payments to be received under CMS Energy’s and Consumers’ non‑cancelable direct financing leases:
In Millions |
March 31, 2019 | CMS Energy, including Consumers |  |  | Consumers |
Remainder of 2019 |  | $ | — |  |  |  | $ | 1 |
2020 |  | — |  |  |  | 1 |
2021 |  | — |  |  |  | 1 |
2022 |  | — |  |  |  | 1 |
2023 |  | — |  |  |  | 1 |
2024 |  | — |  |  |  | 1 |
2025 and thereafter |  | 10 |  |  |  | 19 |
Total minimum lease payments |  | $ | 10 |  |  |  | $ | 25 |
Less unearned income |  | 5 |  |  |  | 15 |
Present value of lease payments recognized as lease receivables |  | $ | 5 |  |  |  | $ | 10 |
Consumers Energy Company |
Leases [Line Items] |
Assets and Liabilities of Lessee | Presented in the following table is information about CMS Energy’s and Consumers’ lease right-of-use assets and lease liabilities:
In Millions, Except as Noted |
March 31, 2019 | CMS Energy, including Consumers |  |  | Consumers |
Operating leases |  |  |  |  |
Right-of-use assets 1 |  | $ | 54 |  |  |  | $ | 46 |
Lease liabilities |  |  |  |  |
Current lease liabilities 2 |  | 10 |  |  |  | 8 |
Non-current lease liabilities 3 |  | 44 |  |  |  | 37 |
Finance leases |  |  |  |  |
Right-of-use assets |  | $ | 78 |  |  |  | $ | 78 |
Lease liabilities 4 |  |  |  |  |
Current lease liabilities |  | 8 |  |  |  | 8 |
Non-current lease liabilities |  | 65 |  |  |  | 65 |
Weighted-average remaining lease term (in years) |  |  |  |  |
Operating leases |  | 14 |  |  |  | 13 |
Finance leases |  | 12 |  |  |  | 12 |
Weighted-average discount rate |  |  |  |  |
Operating leases |  | 3.7 | % |  |  | 3.6 | %
Finance leases 5 |  | 2.0 | % |  |  | 2.0 | %
1 | CMS Energy’s and Consumers’ operating right-of-use lease assets are reported as other non-current assets on their consolidated balance sheets.
2 | The current portion of CMS Energy’s and Consumers’ operating lease liabilities are reported as other current liabilities on their consolidated balance sheets.
3 | The non-current portion of CMS Energy’s and Consumers’ operating lease liabilities are reported as other non-current liabilities on their consolidated balance sheets.
4 | This includes $25 million for leases with related parties, of which less than $1 million is current.
5 | This rate excludes the impact of Consumers’ pipeline agreements and long-term PPAs accounted for as finance leases. The required capacity payments under these agreements, when compared to the underlying fair value of the leased assets, result in effective interest rates that exceed market rates for leases with similar terms.
Lease Cost | Presented in the following table is a summary of CMS Energy’s and Consumers’ total lease costs:
In Millions |
Three Months Ended March 31, 2019 | CMS Energy, including Consumers |  |  | Consumers |
Operating lease costs |  | $ | 3 |  |  |  | $ | 2 |
Finance lease costs |  |  |  |  |
Amortization of right-of-use assets |  | 2 |  |  |  | 2 |
Interest on lease liabilities |  | 4 |  |  |  | 4 |
Variable lease costs |  | 31 |  |  |  | 31 |
Short-term lease costs |  | 3 |  |  |  | 3 |
Total lease costs |  | $ | 43 |  |  |  | $ | 42 |
Presented in the following table is cash flow information related to amounts paid on CMS Energy’s and Consumers’ lease liabilities:
In Millions |
Three Months Ended March 31, 2019 | CMS Energy, including Consumers |  |  | Consumers |
Cash paid for amounts included in the measurement of lease liabilities |  |  |  |  |
Cash used in operating activities for finance leases |  | $ | 4 |  |  |  | $ | 4 |
Cash used in operating activities for operating leases |  | 3 |  |  |  | 2 |
Cash used in financing activities for finance leases |  | 2 |  |  |  | 2 |
Lessee Operating Lease Liability and Finance Liability Maturity | Presented in the following table are the minimum rental commitments under CMS Energy’s and Consumers’ non‑cancelable leases:
In Millions |
| Operating Leases |  | Finance Leases
March 31, 2019 | Railcars |  | Real Estate |  | PPAs |  | Total |  |  | Real Estate |  | Service Vehicles |  | Gas Pipelines |  | PPAs |  | Total |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |  |  |  |
Remainder of 2019 |  | $ | 5 |  |  | $ | 2 |  |  | $ | 1 |  |  | $ | 8 |  |  |  | $ | — |  |  | $ | 6 |  |  | $ | 3 |  |  | $ | 10 |  |  | $ | 19 |
2020 |  | 7 |  |  | 3 |  |  | 1 |  |  | 11 |  |  |  | — |  |  | 6 |  |  | 4 |  |  | 13 |  |  | 23 |
2021 |  | 7 |  |  | 3 |  |  | 1 |  |  | 11 |  |  |  | — |  |  | 5 |  |  | 5 |  |  | 13 |  |  | 23 |
2022 |  | 2 |  |  | 2 |  |  | 1 |  |  | 5 |  |  |  | — |  |  | 5 |  |  | 1 |  |  | 13 |  |  | 19 |
2023 |  | 1 |  |  | 2 |  |  | — |  |  | 3 |  |  |  | — |  |  | 5 |  |  | 1 |  |  | 13 |  |  | 19 |
2024 |  | — |  |  | 2 |  |  | — |  |  | 2 |  |  |  | — |  |  | 2 |  |  | 1 |  |  | 13 |  |  | 16 |
2025 and thereafter |  | — |  |  | 34 |  |  | 1 |  |  | 35 |  |  |  | 10 |  |  | 3 |  |  | 3 |  |  | 74 |  |  | 90 |
Total minimum lease payments |  | $ | 22 |  |  | $ | 48 |  |  | $ | 5 |  |  | $ | 75 |  |  |  | $ | 10 |  |  | $ | 32 |  |  | $ | 18 |  |  | $ | 149 |  |  | $ | 209 |
Less discount |  | 1 |  |  | 20 |  |  | — |  |  | 21 |  |  |  | 2 |  |  | 2 |  |  | 11 |  |  | 121 |  |  | 136 |
Present value of minimum lease payments |  | $ | 21 |  |  | $ | 28 |  |  | $ | 5 |  |  | $ | 54 |  |  |  | $ | 8 |  |  | $ | 30 |  |  | $ | 7 |  |  | $ | 28 |  |  | $ | 73 |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Remainder of 2019 |  | $ | 5 |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | 7 |  |  |  | $ | — |  |  | $ | 6 |  |  | $ | 3 |  |  | $ | 10 |  |  | $ | 19 |
2020 |  | 7 |  |  | 2 |  |  | 1 |  |  | 10 |  |  |  | — |  |  | 6 |  |  | 4 |  |  | 13 |  |  | 23 |
2021 |  | 7 |  |  | 1 |  |  | 1 |  |  | 9 |  |  |  | — |  |  | 5 |  |  | 5 |  |  | 13 |  |  | 23 |
2022 |  | 2 |  |  | 1 |  |  | 1 |  |  | 4 |  |  |  | — |  |  | 5 |  |  | 1 |  |  | 13 |  |  | 19 |
2023 |  | 1 |  |  | 1 |  |  | — |  |  | 2 |  |  |  | — |  |  | 5 |  |  | 1 |  |  | 13 |  |  | 19 |
2024 |  | — |  |  | 1 |  |  | — |  |  | 1 |  |  |  | — |  |  | 2 |  |  | 1 |  |  | 13 |  |  | 16 |
2025 and thereafter |  | — |  |  | 28 |  |  | 1 |  |  | 29 |  |  |  | 10 |  |  | 3 |  |  | 3 |  |  | 74 |  |  | 90 |
Total minimum lease payments |  | $ | 22 |  |  | $ | 35 |  |  | $ | 5 |  |  | $ | 62 |  |  |  | $ | 10 |  |  | $ | 32 |  |  | $ | 18 |  |  | $ | 149 |  |  | $ | 209 |
Less discount |  | 1 |  |  | 16 |  |  | — |  |  | 17 |  |  |  | 2 |  |  | 2 |  |  | 11 |  |  | 121 |  |  | 136 |
Present value of minimum lease payments |  | $ | 21 |  |  | $ | 19 |  |  | $ | 5 |  |  | $ | 45 |  |  |  | $ | 8 |  |  | $ | 30 |  |  | $ | 7 |  |  | $ | 28 |  |  | $ | 73 |
Presented in the following table are the minimum rental commitments under CMS Energy’s and Consumers’ non‑cancelable leases at December 31, 2018, prior to the adoption of ASU 2016-02:
In Millions |
December 31, 2018 | Capital Leases |  | Operating Leases |
CMS Energy, including Consumers |  |  |  |  |  |
2019 |  | $ | 14 |  |  | $ | 16 |
2020 |  | 11 |  |  | 15 |
2021 |  | 11 |  |  | 15 |
2022 |  | 8 |  |  | 8 |
2023 |  | 6 |  |  | 5 |
2024 and thereafter |  | 21 |  |  | 38 |
Total minimum lease payments |  | $ | 71 |  |  | $ | 97 |
Less discount |  | 22 |  |  |
Present value of minimum lease payments |  | $ | 49 |  |  |
Less current portion |  | 9 |  |  |
Non-current portion |  | $ | 40 |  |  |
Consumers |  |  |  |
2019 |  | $ | 14 |  |  | $ | 14 |
2020 |  | 11 |  |  | 14 |
2021 |  | 11 |  |  | 13 |
2022 |  | 8 |  |  | 7 |
2023 |  | 6 |  |  | 5 |
2024 |  | 21 |  |  | 32 |
Total minimum lease payments |  | $ | 71 |  |  | $ | 85 |
Less discount |  | 22 |  |  |
Present value of minimum lease payments |  | $ | 49 |  |  |
Less current portion |  | 9 |  |  |
Non-current portion |  | $ | 40 |  |  |
Sales-type and Direct Financing Leases, Lease Receivable, Maturity | Presented in the following table are the minimum rental payments to be received under CMS Energy’s and Consumers’ non‑cancelable direct financing leases:
In Millions |
March 31, 2019 | CMS Energy, including Consumers |  |  | Consumers |
Remainder of 2019 |  | $ | — |  |  |  | $ | 1 |
2020 |  | — |  |  |  | 1 |
2021 |  | — |  |  |  | 1 |
2022 |  | — |  |  |  | 1 |
2023 |  | — |  |  |  | 1 |
2024 |  | — |  |  |  | 1 |
2025 and thereafter |  | 10 |  |  |  | 19 |
Total minimum lease payments |  | $ | 10 |  |  |  | $ | 25 |
Less unearned income |  | 5 |  |  |  | 15 |
Present value of lease payments recognized as lease receivables |  | $ | 5 |  |  |  | $ | 10 |

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- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918686-209980 + Details
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- Definition Tabular disclosure of maturity of undiscounted cash flows to be received on annual basis for sales-type and direct financing leases receivable. Includes, but is not limited to, reconciliation to lease receivable recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 30 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=77888428&loc=SL77919391-209981 + Details
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