Plant, Property, and Equipment (Tables)

12 Months Ended

Dec. 31, 2011


In Millions
Years Ended December 31	Estimated Depreciable Life in Years		2011		2010
CMS ENERGY, INCLUDING CONSUMERS
Electric
Generation		18 – 85		$ 3,936		$ 3,812
Distribution		12 – 75		5,538		5,250
Other		7– 40		651		609
Capital and finance leases				275		273
Gas
Underground storage facilities¹		30– 65		322		311
Transmission		13– 75		722		713
Distribution		30– 80		2,754		2,654
Other		5– 50		403		380
Capital leases				5		5
Enterprises
Independent power production		3– 30		89		85
Other		3– 40		20		17
Other		1– 51		36		36
Construction work in progress				783		570
Less accumulated depreciation and amortization				4,901		4,646
Net plant, property, and equipment²				$ 10,633		$ 10,069
CONSUMERS
Electric
Generation		18 – 85		$ 3,936		$3,812
Distribution		12 – 75		5,538		5,250
Other		7 – 40		651		609
Capital and finance leases				275		273
Gas
Underground storage facilities¹		30 – 65		322		311
Transmission		13 – 75		722		713
Distribution		30 – 80		2,754		2,654
Other		5 – 50		403		380
Capital leases				5		5
Other non-utility property		8 – 51		15		15
Construction work in progress				782		566
Less accumulated depreciation and amortization				4,846		4,593
Net plant, property, and equipment²				$ 10,557		$ 9,995

¹	Underground storage includes base natural gas of $26 million at December 31, 2011 and 2010. Base natural gas is not subject to depreciation.

²	For the year ended December 31, 2011, utility plant additions were $700 million and utility plant retirements were $104 million. For the year ended December 31, 2010, utility plant additions were $783 million and utility plant retirements were $85 million.

Public Utilities Property Plant and Equipment Schedule of Accumulated Depreciation and Amortization Table


In Millions
Years Ended December 31	2011		2010
CMS ENERGY, INCLUDING CONSUMERS
Utility plant assets		$ 4,844		$ 4,592
Non-utility plant assets		57		54
CONSUMERS
Utility plant assets		$ 4,844		$ 4,592
Non-utility plant assets		2		1

Schedule of Finite-Lived Intangible Assets by Major Class Table


In Millions
Years Ended December 31				2011				2010
Description	Amortization Life in years			Gross Cost¹		Accumulated Amortization		Gross Cost¹		Accumulated Amortization
CMS ENERGY, INCLUDING CONSUMERS
Software development		3– 15			$ 361		$ 142		$ 323		$ 125
Plant acquisition adjustments		40 – 46			214		22		213		16
Rights of way		50 – 75			128		38		140		37
Leasehold improvements		various	²		11		9		13		9
Franchises and consents		5– 30			15		7		15		6
Other intangibles		various			19		14		20		14
Total					$ 748		$ 232		$ 724		$ 207
CONSUMERS
Software development		3 – 15			$ 360		$ 141		$ 323		$ 125
Plant acquisition adjustments		40 – 46			214		22		213		16
Rights of way		50 – 75			128		38		140		37
Leasehold improvements		various	²		11		9		13		9
Franchises and consents		5 – 30			15		7		15		6
Other intangibles		various			18		14		18		14
Total					$ 746		$ 231		$ 722		$ 207

¹	Net intangible asset additions for Consumers' utility plant were $23 million during 2011 and $25 million during 2010.

²	Leasehold improvements are amortized over the life of the lease, which may change whenever the lease is renewed or extended.

Schedule of Finite Lived Intangible Assets Amortization Expense Table


In Millions
	CMS Energy, including Consumers				Consumers
Years Ended December 31	Total Amortization Expense		Software Amortization Expense		Total Amortization Expense		Software Amortization Expense
2011		$ 32		$ 24		$ 32		$ 24
2010		28		19		27		19
2009		30		22		30		22

Consumers Energy Company [Member]

Property, Plant and Equipment Table


In Millions
Years Ended December 31	Estimated Depreciable Life in Years		2011		2010
CMS ENERGY, INCLUDING CONSUMERS
Electric
Generation		18 – 85		$ 3,936		$ 3,812
Distribution		12 – 75		5,538		5,250
Other		7– 40		651		609
Capital and finance leases				275		273
Gas
Underground storage facilities¹		30– 65		322		311
Transmission		13– 75		722		713
Distribution		30– 80		2,754		2,654
Other		5– 50		403		380
Capital leases				5		5
Enterprises
Independent power production		3 – 30		89		85
Other		3 – 40		20		17
Other		1– 51		36		36
Construction work in progress				783		570
Less accumulated depreciation and amortization				4,901		4,646
Net plant, property, and equipment²				$ 10,633		$ 10,069
CONSUMERS
Electric
Generation		18– 85		$ 3,936		$3,812
Distribution		12– 75		5,538		5,250
Other		7– 40		651		609
Capital and finance leases				275		273
Gas
Underground storage facilities¹		30– 65		322		311
Transmission		13– 75		722		713
Distribution		30– 80		2,754		2,654
Other		5– 50		403		380
Capital leases				5		5
Other non-utility property		8– 51		15		15
Construction work in progress				782		566
Less accumulated depreciation and amortization				4,846		4,593
Net plant, property, and equipment²				$ 10,557		$ 9,995

¹	Underground storage includes base natural gas of $26 million at December 31, 2011 and 2010. Base natural gas is not subject to depreciation.

²	For the year ended December 31, 2011, utility plant additions were $700 million and utility plant retirements were $104 million. For the year ended December 31, 2010, utility plant additions were $783 million and utility plant retirements were $85 million.

Schedule of Capital Leased Asssets Table


In Millions
Years Ended December 31	2011			2010
CONSUMERS
Balance at beginning of period		$ 278			$ 306
Additions		4			15
Net retirements and other adjustments		(2	)		(43	)
Balance at end of period		$ 280			$ 278

Public Utilities Property Plant and Equipment Schedule of Accumulated Depreciation and Amortization Table


In Millions
Years Ended December 31	2011		2010
CMS ENERGY, INCLUDING CONSUMERS
Utility plant assets		$ 4,844		$ 4,592
Non-utility plant assets		57		54
CONSUMERS
Utility plant assets		$ 4,844		$ 4,592
Non-utility plant assets		2		1

Public Utilities Property Plant and Equipment Schedule of Composite Depreciation Rate Table


Years Ended December 31	2011			2010			2009
Electric utility property		3.0	%		3.0	%		3.0	%
Gas utility property		2.9	%		2.9	%		2.9	%
Other property		7.4	%		7.4	%		7.6	%

Public Utilities, Allowance for Funds Used During Construction, Schedule of Composite Rate Table


Years Ended December 31	2011			2010			2009
AFUDC capitalization rate		7.6	%		7.6	%		7.6	%

Schedule of Finite-Lived Intangible Assets by Major Class Table


In Millions
Years Ended December 31				2011				2010
Description	Amortization Life in years			Gross Cost¹		Accumulated Amortization		Gross Cost¹		Accumulated Amortization
CMS ENERGY, INCLUDING CONSUMERS
Software development		3 – 15			$ 361		$ 142		$ 323		$ 125
Plant acquisition adjustments		40 – 46			214		22		213		16
Rights of way		50 – 75			128		38		140		37
Leasehold improvements		various	²		11		9		13		9
Franchises and consents		5 – 30			15		7		15		6
Other intangibles		various			19		14		20		14
Total					$ 748		$ 232		$ 724		$ 207
CONSUMERS
Software development		3– 15			$ 360		$ 141		$ 323		$ 125
Plant acquisition adjustments		40 – 46			214		22		213		16
Rights of way		50– 75			128		38		140		37
Leasehold improvements		various	²		11		9		13		9
Franchises and consents		5– 30			15		7		15		6
Other intangibles		various			18		14		18		14
Total					$ 746		$ 231		$ 722		$ 207

¹	Net intangible asset additions for Consumers' utility plant were $23 million during 2011 and $25 million during 2010.

²	Leasehold improvements are amortized over the life of the lease, which may change whenever the lease is renewed or extended.

Schedule of Finite Lived Intangible Assets Amortization Expense Table


In Millions
	CMS Energy, including Consumers				Consumers
Years Ended December 31	Total Amortization Expense		Software Amortization Expense		Total Amortization Expense		Software Amortization Expense
2011		$ 32		$ 24		$ 32		$ 24
2010		28		19		27		19
2009		30		22		30		22

Jointly Owned Regulated Utility Facilities


In Millions, Except Ownership Share
	Campbell Unit 3			Ludington			Distribution
Ownership share		93.3	%		51.0	%		various
Utility plant in service		$ 1,059			$ 175			$ 168
Accumulated depreciation		(430	)		(118	)		(46	)
Construction work-in-progress		55			43			7
Net investment		$ 684			$ 100			$ 129

- Definition

Tabular disclosure of amortizable intangibles assets, in total and by major class, including the gross carrying amount and accumulated amortization. A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company.

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- Definition

Tabular disclosure of proportionate interests in jointly owned utility plants. Includes the amount of plants in service, the accumulated provision for depreciation (if available), the amount of plants under construction, and the proportionate share. The amounts presented may be further subdivided to show amounts applicable to plant subcategories (for example, production, transmission, distribution). Includes statements that the amounts represent the utility's share in each joint plant and that it must provide its own financing. Information concerning two or more generating plants on the same site may be combined. States that the utility's share of direct expenses of the joint plants is included in the corresponding operating expenses on its income statement (for example, fuel, maintenance of plant, other operating expense). If the share of direct expenses is charged to purchased power, then disclose the amount so charged and the proportionate amounts charged to specific operating expenses on the records maintained for the joint plants.

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