v3.25.4

Asset Retirement Obligations (Tables) | 12 Months Ended
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Dec. 31, 2025
Asset Retirement Obligations [Line Items] |
Schedule of Categories of Assets for which an ARO Liability is Recorded | 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 | Long-lived Assets
Closure of coal ash disposal areas | Generating plants coal ash areas
Gas distribution cut, purge, and cap | Gas distribution mains and services
Asbestos abatement | Electric and gas utility plant
Closure of renewable generation assets | Wind and solar generation facilities
Capping and partial filling of water intake line | Generating plant water intake line
Gas wells plug and abandon | Gas transmission and storage
Schedule of Change in Asset Retirement Obligation | Presented in the following tables are the changes in CMS Energy’s and Consumers’ ARO liabilities:
In Millions
Company and ARO Description | ARO Liability 12/31/2024 | Incurred | Settled | Accretion | Cash Flow Revisions | ARO Liability 12/31/2025
CMS Energy, including Consumers |  |  |  |  |  |  |  |
Consumers |  | $ | 694 |  |  | $ | 27 |  |  | $ | (73) |  |  | $ | 32 |  |  | $ | 73 |  |  | $ | 753 |
Renewable generation assets |  | 34 |  |  | 4 |  |  | — |  |  | 1 |  |  | — |  |  | 39 |
Total CMS Energy |  | $ | 728 |  |  | $ | 31 |  |  | $ | (73) |  |  | $ | 33 |  |  | $ | 73 |  |  | $ | 792 |
Consumers |  |  |  |  |  |  |  |  |  |  |  |
Coal ash disposal areas |  | $ | 230 |  |  | $ | — |  |  | $ | (37) |  |  | $ | 10 |  |  | $ | 60 |  | 1 | $ | 263 |
Gas distribution cut, purge, and cap |  | 295 |  |  | 10 |  |  | (13) |  |  | 15 |  |  | — |  |  | 307 |
Asbestos abatement |  | 37 |  |  | — |  |  | (2) |  |  | 2 |  |  | — |  |  | 37 |
Renewable generation assets |  | 105 |  |  | 17 |  |  | — |  |  | 3 |  |  | — |  |  | 125 |
Generating plant water intake line |  | — |  |  | — |  |  | — |  |  | 1 |  |  | 18 |  | 2 | 19 |
Gas wells plug and abandon |  | 27 |  |  | — |  |  | (21) |  |  | 1 |  |  | (5) |  |  | 2 |
Total Consumers |  | $ | 694 |  |  | $ | 27 |  |  | $ | (73) |  |  | $ | 32 |  |  | $ | 73 |  |  | $ | 753 |
1 The increase in the AROs associated with coal ash disposal areas was primarily the result of incremental remedies required by EGLE for certain ash disposal ponds and incremental AROs recorded in response to reviews of legacy CCR impoundments. 2 The increase in AROs associated with water intake lines, which were previously immaterial, was primarily the result of changes in the expected scope of required capping following the finalization of decommissioning plans with the local jurisdiction.
In Millions
Company and ARO Description | ARO Liability 12/31/2023 | Incurred | Settled | Accretion | Cash Flow Revisions | ARO Liability 12/31/2024
CMS Energy, including Consumers |  |  |  |  |  |  |  |
Consumers |  | $ | 739 |  |  | $ | 1 |  |  | $ | (69) |  |  | $ | 33 |  |  | $ | (10) |  |  | $ | 694 |
Renewable generation assets |  | 32 |  |  | — |  |  | — |  |  | 2 |  |  | — |  |  | 34 |
Total CMS Energy |  | $ | 771 |  |  | $ | 1 |  |  | $ | (69) |  |  | $ | 35 |  |  | $ | (10) |  |  | $ | 728 |
Consumers |  |  |  |  |  |  |  |  |  |  |  |
Coal ash disposal areas |  | $ | 268 |  |  | $ | 1 |  |  | $ | (51) |  |  | $ | 12 |  |  | $ | — |  |  | $ | 230 |
Gas distribution cut, purge, and cap |  | 290 |  |  | — |  |  | (9) |  |  | 15 |  |  | (1) |  |  | 295 |
Asbestos abatement |  | 51 |  |  | — |  |  | (7) |  |  | 2 |  |  | (9) |  |  | 37 |
Renewable generation assets |  | 102 |  |  | — |  |  | — |  |  | 3 |  |  | — |  |  | 105 |
Gas wells plug and abandon |  | 28 |  |  | — |  |  | (2) |  |  | 1 |  |  | — |  |  | 27 |
Total Consumers |  | $ | 739 |  |  | $ | 1 |  |  | $ | (69) |  |  | $ | 33 |  |  | $ | (10) |  |  | $ | 694 |
Consumers Energy Company |
Asset Retirement Obligations [Line Items] |
Schedule of Categories of Assets for which an ARO Liability is Recorded | 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 | Long-lived Assets
Closure of coal ash disposal areas | Generating plants coal ash areas
Gas distribution cut, purge, and cap | Gas distribution mains and services
Asbestos abatement | Electric and gas utility plant
Closure of renewable generation assets | Wind and solar generation facilities
Capping and partial filling of water intake line | Generating plant water intake line
Gas wells plug and abandon | Gas transmission and storage
Schedule of Change in Asset Retirement Obligation | Presented in the following tables are the changes in CMS Energy’s and Consumers’ ARO liabilities:
In Millions
Company and ARO Description | ARO Liability 12/31/2024 | Incurred | Settled | Accretion | Cash Flow Revisions | ARO Liability 12/31/2025
CMS Energy, including Consumers |  |  |  |  |  |  |  |
Consumers |  | $ | 694 |  |  | $ | 27 |  |  | $ | (73) |  |  | $ | 32 |  |  | $ | 73 |  |  | $ | 753 |
Renewable generation assets |  | 34 |  |  | 4 |  |  | — |  |  | 1 |  |  | — |  |  | 39 |
Total CMS Energy |  | $ | 728 |  |  | $ | 31 |  |  | $ | (73) |  |  | $ | 33 |  |  | $ | 73 |  |  | $ | 792 |
Consumers |  |  |  |  |  |  |  |  |  |  |  |
Coal ash disposal areas |  | $ | 230 |  |  | $ | — |  |  | $ | (37) |  |  | $ | 10 |  |  | $ | 60 |  | 1 | $ | 263 |
Gas distribution cut, purge, and cap |  | 295 |  |  | 10 |  |  | (13) |  |  | 15 |  |  | — |  |  | 307 |
Asbestos abatement |  | 37 |  |  | — |  |  | (2) |  |  | 2 |  |  | — |  |  | 37 |
Renewable generation assets |  | 105 |  |  | 17 |  |  | — |  |  | 3 |  |  | — |  |  | 125 |
Generating plant water intake line |  | — |  |  | — |  |  | — |  |  | 1 |  |  | 18 |  | 2 | 19 |
Gas wells plug and abandon |  | 27 |  |  | — |  |  | (21) |  |  | 1 |  |  | (5) |  |  | 2 |
Total Consumers |  | $ | 694 |  |  | $ | 27 |  |  | $ | (73) |  |  | $ | 32 |  |  | $ | 73 |  |  | $ | 753 |
1 The increase in the AROs associated with coal ash disposal areas was primarily the result of incremental remedies required by EGLE for certain ash disposal ponds and incremental AROs recorded in response to reviews of legacy CCR impoundments. 2 The increase in AROs associated with water intake lines, which were previously immaterial, was primarily the result of changes in the expected scope of required capping following the finalization of decommissioning plans with the local jurisdiction.
In Millions
Company and ARO Description | ARO Liability 12/31/2023 | Incurred | Settled | Accretion | Cash Flow Revisions | ARO Liability 12/31/2024
CMS Energy, including Consumers |  |  |  |  |  |  |  |
Consumers |  | $ | 739 |  |  | $ | 1 |  |  | $ | (69) |  |  | $ | 33 |  |  | $ | (10) |  |  | $ | 694 |
Renewable generation assets |  | 32 |  |  | — |  |  | — |  |  | 2 |  |  | — |  |  | 34 |
Total CMS Energy |  | $ | 771 |  |  | $ | 1 |  |  | $ | (69) |  |  | $ | 35 |  |  | $ | (10) |  |  | $ | 728 |
Consumers |  |  |  |  |  |  |  |  |  |  |  |
Coal ash disposal areas |  | $ | 268 |  |  | $ | 1 |  |  | $ | (51) |  |  | $ | 12 |  |  | $ | — |  |  | $ | 230 |
Gas distribution cut, purge, and cap |  | 290 |  |  | — |  |  | (9) |  |  | 15 |  |  | (1) |  |  | 295 |
Asbestos abatement |  | 51 |  |  | — |  |  | (7) |  |  | 2 |  |  | (9) |  |  | 37 |
Renewable generation assets |  | 102 |  |  | — |  |  | — |  |  | 3 |  |  | — |  |  | 105 |
Gas wells plug and abandon |  | 28 |  |  | — |  |  | (2) |  |  | 1 |  |  | — |  |  | 27 |
Total Consumers |  | $ | 739 |  |  | $ | 1 |  |  | $ | (69) |  |  | $ | 33 |  |  | $ | (10) |  |  | $ | 694 |

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