v3.25.4
Asset Retirement Obligations (Tables)
12 Months Ended
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 DescriptionLong-lived Assets
Closure of coal ash disposal areasGenerating plants coal ash areas
Gas distribution cut, purge, and capGas distribution mains and services
Asbestos abatementElectric and gas utility plant
Closure of renewable generation assetsWind and solar generation facilities
Capping and partial filling of water intake lineGenerating plant water intake line
Gas wells plug and abandonGas 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 DescriptionARO Liability 12/31/2024IncurredSettledAccretionCash Flow RevisionsARO Liability 12/31/2025
CMS Energy, including Consumers
Consumers$694 $27 $(73)$32 $73 $753 
Renewable generation assets34 — — 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 cap295 10 (13)15 — 307 
Asbestos abatement37 — (2)— 37 
Renewable generation assets105 17 — — 125 
Generating plant water intake line— — — 18 
2
19 
Gas wells plug and abandon27 — (21)(5)
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 DescriptionARO Liability 12/31/2023IncurredSettledAccretionCash Flow RevisionsARO Liability 12/31/2024
CMS Energy, including Consumers
Consumers$739 $$(69)$33 $(10)$694 
Renewable generation assets32 — — — 34 
Total CMS Energy$771 $$(69)$35 $(10)$728 
Consumers
Coal ash disposal areas$268 $$(51)$12 $— $230 
Gas distribution cut, purge, and cap290 — (9)15 (1)295 
Asbestos abatement51 — (7)(9)37 
Renewable generation assets102 — — — 105 
Gas wells plug and abandon28 — (2)— 27 
Total Consumers$739 $$(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 DescriptionLong-lived Assets
Closure of coal ash disposal areasGenerating plants coal ash areas
Gas distribution cut, purge, and capGas distribution mains and services
Asbestos abatementElectric and gas utility plant
Closure of renewable generation assetsWind and solar generation facilities
Capping and partial filling of water intake lineGenerating plant water intake line
Gas wells plug and abandonGas 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 DescriptionARO Liability 12/31/2024IncurredSettledAccretionCash Flow RevisionsARO Liability 12/31/2025
CMS Energy, including Consumers
Consumers$694 $27 $(73)$32 $73 $753 
Renewable generation assets34 — — 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 cap295 10 (13)15 — 307 
Asbestos abatement37 — (2)— 37 
Renewable generation assets105 17 — — 125 
Generating plant water intake line— — — 18 
2
19 
Gas wells plug and abandon27 — (21)(5)
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 DescriptionARO Liability 12/31/2023IncurredSettledAccretionCash Flow RevisionsARO Liability 12/31/2024
CMS Energy, including Consumers
Consumers$739 $$(69)$33 $(10)$694 
Renewable generation assets32 — — — 34 
Total CMS Energy$771 $$(69)$35 $(10)$728 
Consumers
Coal ash disposal areas$268 $$(51)$12 $— $230 
Gas distribution cut, purge, and cap290 — (9)15 (1)295 
Asbestos abatement51 — (7)(9)37 
Renewable generation assets102 — — — 105 
Gas wells plug and abandon28 — (2)— 27 
Total Consumers$739 $$(69)$33 $(10)$694