XML 46 R30.htm IDEA: XBRL DOCUMENT
v3.23.1

Contingencies and Commitments (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2023
Site Contingency [Line Items] |
Schedule of Remediation and Other Response Activity Costs by Year | CMS Energy expects to pay the following amounts for long-term leachate disposal and operating and maintenance costs during the remainder of 2023 and in each of the next five years:
In Millions
| 2023 | 2024 | 2025 | 2026 | 2027 | 2028
CMS Energy |  |  |  |  |  |  |  |  |  |  |  |
Long-term leachate disposal and operating and maintenance costs |  | $ | 3 |  |  | $ | 4 |  |  | $ | 4 |  |  | $ | 4 |  |  | $ | 4 |  |  | $ | 4 |
Summary of Guarantees | Presented in the following table are CMS Energy’s and Consumers’ guarantees at March 31, 2023:
In Millions
Guarantee Description | Issue Date | Expiration Date | Maximum Obligation | Carrying Amount
CMS Energy, including Consumers |  |  |  |  |  |
Indemnity obligations from sale of membership interests in VIEs 1 | various | indefinite |  | $ | 318 |  |  | $ | — |
Indemnity obligations from stock and asset sale agreements 2 | various | indefinite |  | 226 |  |  | 3 |
Guarantee 3 | 2011 | indefinite |  | 30 |  |  | — |
Consumers |  |  |  |  |  |
Guarantee 3 | 2011 | indefinite |  | $ | 30 |  |  | $ | — |
1 These obligations arose from the sale of membership interests in NWO Holdco and Aviator Wind to tax equity investors. NorthStar Clean Energy provided certain indemnity obligations that protect the tax equity investors against losses incurred as a result of breaches of representations and warranties under the associated limited liability company agreements. These obligations are generally capped at an amount equal to the tax equity investor’s capital contributions plus a specified return, less any distributions and tax benefits it receives, in connection with its membership interest. For any indemnity obligations related to Aviator Wind, NorthStar Clean Energy would recover 49 percent of any amounts paid to the tax equity investor from the other owner of Aviator Wind Equity Holdings. Additionally, Aviator Wind holds insurance coverage that would partially protect against losses incurred as a result of certain failures to qualify for production tax credits. For further details on NorthStar Clean Energy’s ownership interest in NWO Holdco and Aviator Wind, see Note 11, Variable Interest Entities. 2 These obligations arose from stock and asset sale agreements under which CMS Energy or a subsidiary of CMS Energy indemnified the purchaser for losses resulting from various matters, including claims related to taxes and breaches of representations and warranties. The maximum obligation amount is mostly related to an Equatorial Guinea tax claim. 3 This obligation comprises a guarantee provided by Consumers to the U.S. Department of Energy in connection with a settlement agreement regarding damages resulting from the department’s failure to accept spent nuclear fuel from nuclear power plants formerly owned by Consumers.
Consumers Energy Company |
Site Contingency [Line Items] |
Schedule of Remediation and Other Response Activity Costs by Year | Consumers expects to pay the following amounts for remediation and other response activity costs during the remainder of 2023 and in each of the next five years:
In Millions
| 2023 | 2024 | 2025 | 2026 | 2027 | 2028
Consumers |  |  |  |  |  |  |  |  |  |  |  |
Remediation and other response activity costs |  | $ | 5 |  |  | $ | 11 |  |  | $ | 31 |  |  | $ | 6 |  |  | $ | 1 |  |  | $ | 1 |
Summary of Guarantees | Presented in the following table are CMS Energy’s and Consumers’ guarantees at March 31, 2023:
In Millions
Guarantee Description | Issue Date | Expiration Date | Maximum Obligation | Carrying Amount
CMS Energy, including Consumers |  |  |  |  |  |
Indemnity obligations from sale of membership interests in VIEs 1 | various | indefinite |  | $ | 318 |  |  | $ | — |
Indemnity obligations from stock and asset sale agreements 2 | various | indefinite |  | 226 |  |  | 3 |
Guarantee 3 | 2011 | indefinite |  | 30 |  |  | — |
Consumers |  |  |  |  |  |
Guarantee 3 | 2011 | indefinite |  | $ | 30 |  |  | $ | — |
1 These obligations arose from the sale of membership interests in NWO Holdco and Aviator Wind to tax equity investors. NorthStar Clean Energy provided certain indemnity obligations that protect the tax equity investors against losses incurred as a result of breaches of representations and warranties under the associated limited liability company agreements. These obligations are generally capped at an amount equal to the tax equity investor’s capital contributions plus a specified return, less any distributions and tax benefits it receives, in connection with its membership interest. For any indemnity obligations related to Aviator Wind, NorthStar Clean Energy would recover 49 percent of any amounts paid to the tax equity investor from the other owner of Aviator Wind Equity Holdings. Additionally, Aviator Wind holds insurance coverage that would partially protect against losses incurred as a result of certain failures to qualify for production tax credits. For further details on NorthStar Clean Energy’s ownership interest in NWO Holdco and Aviator Wind, see Note 11, Variable Interest Entities. 2 These obligations arose from stock and asset sale agreements under which CMS Energy or a subsidiary of CMS Energy indemnified the purchaser for losses resulting from various matters, including claims related to taxes and breaches of representations and warranties. The maximum obligation amount is mostly related to an Equatorial Guinea tax claim. 3 This obligation comprises a guarantee provided by Consumers to the U.S. Department of Energy in connection with a settlement agreement regarding damages resulting from the department’s failure to accept spent nuclear fuel from nuclear power plants formerly owned by Consumers.

X
- Definition Expected Remediation Costs By Year + References No definition available. + Details
Name: | cms_ExpectedRemediationCostsByYearTableTextBlock
Namespace Prefix: | cms_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of each guarantee obligation, or each group of similar guarantee obligations, including (a) the nature of the guarantee, including its term, how it arose, and the events or circumstances that would require the guarantor to perform under the guarantee; (b) the maximum potential amount of future payments (undiscounted) the guarantor could be required to make under the guarantee; (c) the current carrying amount of the liability, if any, for the guarantor's obligations under the guarantee; and (d) the nature of any recourse provisions under the guarantee, and any assets held either as collateral or by third parties, and any relevant related party disclosure. Excludes disclosures about product warranties. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -SubTopic 10 -Section 50 -Paragraph 4 -URI https://asc.fasb.org/extlink&oid=124440162&loc=d3e12069-110248 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -SubTopic 10 -Section 50 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=124440162&loc=d3e12265-110248 + Details
Name: | us-gaap_ScheduleOfGuaranteeObligationsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_SiteContingencyLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

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