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Asset Retirement Obligations | 12 Months Ended
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Dec. 31, 2023
Asset Retirement Obligations [Line Items] |
Asset Retirement Obligations | Asset Retirement Obligations CMS Energy and Consumers record the fair value of the cost to remove assets at the end of their useful lives, if there is a legal obligation to remove them. If a reasonable estimate of fair value cannot be made in the period in which the ARO is incurred, such as for assets with indeterminate lives, the liability is recognized when a reasonable estimate of fair value can be made. CMS Energy and Consumers have not recorded liabilities associated with the closure of certain gas wells that have an indeterminate life. CMS Energy and Consumers have not recorded liabilities for assets that have immaterial cumulative disposal costs, such as substation batteries. CMS Energy and Consumers calculate the fair value of ARO liabilities using an expected present-value technique that reflects assumptions about costs and inflation, and uses a credit-adjusted risk-free rate to discount the expected cash flows. CMS Energy’s ARO liabilities are primarily at Consumers. Presented below are the categories of assets that CMS Energy and Consumers have legal obligations to remove at the end of their useful lives and for which they have an ARO liability recorded:
ARO Description | In-Service Date | Long-Lived Assets
Closure of coal ash disposal areas | various | Generating plants coal ash areas
Gas distribution cut, purge, and cap | various | Gas distribution mains and services
Asbestos abatement | 1973 | Electric and gas utility plant
Closure of renewable generation assets | various | Wind and solar generation facilities
Gas wells plug and abandon | various | Gas transmission and storage
Presented in the following tables are the changes in CMS Energy’s and Consumers’ ARO liabilities:
In Millions
Company and ARO Description | ARO Liability 12/31/2022 | Incurred | Settled | Accretion | Cash Flow Revisions | ARO Liability 12/31/2023
CMS Energy, including Consumers |  |  |  |  |  |  |  |
Consumers |  | $ | 722 |  |  | $ | 4 |  |  | $ | (28) |  |  | $ | 32 |  |  | $ | 9 |  |  | $ | 739 |
Renewable generation assets |  | 24 |  |  | 7 |  |  | — |  |  | 1 |  |  | — |  |  | 32 |
Total CMS Energy |  | $ | 746 |  |  | $ | 11 |  |  | $ | (28) |  |  | $ | 33 |  |  | $ | 9 |  |  | $ | 771 |
Consumers |  |  |  |  |  |  |  |  |  |  |  |
Coal ash disposal areas |  | $ | 272 |  |  | $ | — |  |  | $ | (15) |  |  | $ | 11 |  |  | $ | — |  |  | $ | 268 |
Gas distribution cut, purge, and cap |  | 287 |  |  | — |  |  | (10) |  |  | 14 |  |  | (1) |  |  | 290 |
Asbestos abatement |  | 39 |  |  | — |  |  | (1) |  |  | 3 |  |  | 10 |  |  | 51 |
Renewable generation assets |  | 95 |  |  | 4 |  |  | — |  |  | 3 |  |  | — |  |  | 102 |
Gas wells plug and abandon |  | 29 |  |  | — |  |  | (2) |  |  | 1 |  |  | — |  |  | 28 |
Total Consumers |  | $ | 722 |  |  | $ | 4 |  |  | $ | (28) |  |  | $ | 32 |  |  | $ | 9 |  |  | $ | 739 |
In Millions
Company and ARO Description | ARO Liability 12/31/2021 | Incurred | Settled | Accretion | Cash Flow Revisions 1 | ARO Liability 12/31/2022
CMS Energy, including Consumers |  |  |  |  |  |  |  |
Consumers |  | $ | 605 |  |  | $ | 1 |  |  | $ | (39) |  |  | $ | 27 |  |  | $ | 128 |  |  | $ | 722 |
Renewable generation assets |  | 23 |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | 24 |
Total CMS Energy |  | $ | 628 |  |  | $ | 1 |  |  | $ | (39) |  |  | $ | 28 |  |  | $ | 128 |  |  | $ | 746 |
Consumers |  |  |  |  |  |  |  |  |  |  |  |
Coal ash disposal areas |  | $ | 157 |  |  | $ | — |  |  | $ | (20) |  |  | $ | 7 |  |  | $ | 128 |  |  | $ | 272 |
Gas distribution cut, purge, and cap |  | 282 |  |  | 1 |  |  | (11) |  |  | 15 |  |  | — |  |  | 287 |
Asbestos abatement |  | 38 |  |  | — |  |  | (1) |  |  | 2 |  |  | — |  |  | 39 |
Renewable generation assets |  | 93 |  |  | — |  |  | — |  |  | 2 |  |  | — |  |  | 95 |
Gas wells plug and abandon |  | 35 |  |  | — |  |  | (7) |  |  | 1 |  |  | — |  |  | 29 |
Total Consumers |  | $ | 605 |  |  | $ | 1 |  |  | $ | (39) |  |  | $ | 27 |  |  | $ | 128 |  |  | $ | 722 |
1 Increase was attributable to a proposed change for closure work at the J.H. Campbell 3 ash disposal landfill and an updated cost estimate for other coal ash disposal areas.
Consumers Energy Company |
Asset Retirement Obligations [Line Items] |
Asset Retirement Obligations | Asset Retirement Obligations CMS Energy and Consumers record the fair value of the cost to remove assets at the end of their useful lives, if there is a legal obligation to remove them. If a reasonable estimate of fair value cannot be made in the period in which the ARO is incurred, such as for assets with indeterminate lives, the liability is recognized when a reasonable estimate of fair value can be made. CMS Energy and Consumers have not recorded liabilities associated with the closure of certain gas wells that have an indeterminate life. CMS Energy and Consumers have not recorded liabilities for assets that have immaterial cumulative disposal costs, such as substation batteries. CMS Energy and Consumers calculate the fair value of ARO liabilities using an expected present-value technique that reflects assumptions about costs and inflation, and uses a credit-adjusted risk-free rate to discount the expected cash flows. CMS Energy’s ARO liabilities are primarily at Consumers. Presented below are the categories of assets that CMS Energy and Consumers have legal obligations to remove at the end of their useful lives and for which they have an ARO liability recorded:
ARO Description | In-Service Date | Long-Lived Assets
Closure of coal ash disposal areas | various | Generating plants coal ash areas
Gas distribution cut, purge, and cap | various | Gas distribution mains and services
Asbestos abatement | 1973 | Electric and gas utility plant
Closure of renewable generation assets | various | Wind and solar generation facilities
Gas wells plug and abandon | various | Gas transmission and storage
Presented in the following tables are the changes in CMS Energy’s and Consumers’ ARO liabilities:
In Millions
Company and ARO Description | ARO Liability 12/31/2022 | Incurred | Settled | Accretion | Cash Flow Revisions | ARO Liability 12/31/2023
CMS Energy, including Consumers |  |  |  |  |  |  |  |
Consumers |  | $ | 722 |  |  | $ | 4 |  |  | $ | (28) |  |  | $ | 32 |  |  | $ | 9 |  |  | $ | 739 |
Renewable generation assets |  | 24 |  |  | 7 |  |  | — |  |  | 1 |  |  | — |  |  | 32 |
Total CMS Energy |  | $ | 746 |  |  | $ | 11 |  |  | $ | (28) |  |  | $ | 33 |  |  | $ | 9 |  |  | $ | 771 |
Consumers |  |  |  |  |  |  |  |  |  |  |  |
Coal ash disposal areas |  | $ | 272 |  |  | $ | — |  |  | $ | (15) |  |  | $ | 11 |  |  | $ | — |  |  | $ | 268 |
Gas distribution cut, purge, and cap |  | 287 |  |  | — |  |  | (10) |  |  | 14 |  |  | (1) |  |  | 290 |
Asbestos abatement |  | 39 |  |  | — |  |  | (1) |  |  | 3 |  |  | 10 |  |  | 51 |
Renewable generation assets |  | 95 |  |  | 4 |  |  | — |  |  | 3 |  |  | — |  |  | 102 |
Gas wells plug and abandon |  | 29 |  |  | — |  |  | (2) |  |  | 1 |  |  | — |  |  | 28 |
Total Consumers |  | $ | 722 |  |  | $ | 4 |  |  | $ | (28) |  |  | $ | 32 |  |  | $ | 9 |  |  | $ | 739 |
In Millions
Company and ARO Description | ARO Liability 12/31/2021 | Incurred | Settled | Accretion | Cash Flow Revisions 1 | ARO Liability 12/31/2022
CMS Energy, including Consumers |  |  |  |  |  |  |  |
Consumers |  | $ | 605 |  |  | $ | 1 |  |  | $ | (39) |  |  | $ | 27 |  |  | $ | 128 |  |  | $ | 722 |
Renewable generation assets |  | 23 |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | 24 |
Total CMS Energy |  | $ | 628 |  |  | $ | 1 |  |  | $ | (39) |  |  | $ | 28 |  |  | $ | 128 |  |  | $ | 746 |
Consumers |  |  |  |  |  |  |  |  |  |  |  |
Coal ash disposal areas |  | $ | 157 |  |  | $ | — |  |  | $ | (20) |  |  | $ | 7 |  |  | $ | 128 |  |  | $ | 272 |
Gas distribution cut, purge, and cap |  | 282 |  |  | 1 |  |  | (11) |  |  | 15 |  |  | — |  |  | 287 |
Asbestos abatement |  | 38 |  |  | — |  |  | (1) |  |  | 2 |  |  | — |  |  | 39 |
Renewable generation assets |  | 93 |  |  | — |  |  | — |  |  | 2 |  |  | — |  |  | 95 |
Gas wells plug and abandon |  | 35 |  |  | — |  |  | (7) |  |  | 1 |  |  | — |  |  | 29 |
Total Consumers |  | $ | 605 |  |  | $ | 1 |  |  | $ | (39) |  |  | $ | 27 |  |  | $ | 128 |  |  | $ | 722 |
1 Increase was attributable to a proposed change for closure work at the J.H. Campbell 3 ash disposal landfill and an updated cost estimate for other coal ash disposal areas.

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- Definition The entire disclosure for an asset retirement obligation and the associated long-lived asset. An asset retirement obligation is a legal obligation associated with the disposal or retirement from service of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 410 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481850/410-20-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 410 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//410-20/tableOfContent Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -SubTopic 20 -Topic 410 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481850/410-20-50-2 + Details
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