Fundamentals - CMS Energy (CMS)

Segments are charted by their disclosed metrics (revenue, segment profit, etc.). Each line is a single segment. Reconciliation/corporate items are excluded. Major customers are shown as a percentage of revenue. Operational KPIs are grouped by metric concept; sub-metrics appear as separate lines.

Geographic Segments

No 10-K data

Business Unit / Product Segments

No 10-Q data

Major Customers (% of Revenue)

Operational KPIs

EnerBank unfunded loan commitments (backlog)

No 10-K data

Gas working storage capacity (capacity)

Clean Air Act remaining capital expenditures (capital_expenditures)

No 10-K data

Contractors (contractors)

No 10-Q data

Marketing Customers (customers)

International electric distribution customers (customers_served)

EnerBank certificates of deposit (deposits)

CO2 emissions (emissions_co2)

Employee experience index (engagement)

No 10-Q data

Gas managed and marketed (gas_production)

Total generation capacity including purchased (generation_capacity)

Electric deliveries (generation_volume)

Union-covered employees (headcount)

Coal supply on hand (inventory_units)

EnerBank loan portfolio (loans_outstanding)

Net Acreage (net_acreage)

Plant products production (ngl_production)

No 10-Q data

EnerBank net default rate (nonperforming_loans)

No 10-K data

Oil production (oil_production)

Accounts receivable sales program (other)

No 10-K data

Advanced metering capital expenditures (other)

No 10-K data

Advanced metering infrastructure deployment (other)

No 10-K data

Allowance for loan losses (other)

No 10-K data

Alternative electric supply share (other)

No 10-K data

Alternative supplier capacity (other)

No 10-K data

Alternative supplier delivery cap (other)

No 10-K data

Alternative supplier generation service (other)

No 10-Q data

Alternative supplier load (other)

No 10-Q data

Alternative supplier share of load (other)

No 10-K data

Annual rate base growth (other)

No 10-K data

Annual rate-base growth (other)

No 10-K data

Approved annual rate increase (other)

No 10-K data

Authorized return on equity (other)

No 10-K data

Average cost of power (other)

No 10-K data

Average electric sales rate (other)

No 10-Q data

Average electricity sales rate (other)

No 10-Q data

Average gas sales rate (other)

No 10-Q data

Average loan size (other)

No 10-Q data

Average sales rate per kWh (other)

No 10-Q data

Average sales rate per mcf (other)

No 10-Q data

Bay Harbor remediation liability (other)

No 10-K data

Big Rock decommissioning regulatory asset (other)

No 10-K data

CMS Energy Common Stock repurchased (other)

No 10-K data

CMS Energy capital expenditures (other)

No 10-K data

CMS Energy cash and equivalents (other)

No 10-K data

CMS Energy operating cash flow (other)

No 10-K data

CMS Energy shares outstanding (other)

No 10-K data

Capacity and energy contract costs (other)

No 10-K data

Capital expenditures (other)

No 10-K data

Capital investment commitment (other)

No 10-K data

Capital investment plan (other)

No 10-K data

Cash and cash equivalents (other)

No 10-K data

Clean Air Act capex (other)

No 10-K data

Clean Air Act capital expenditures (other)

No 10-K data

Clean Air Act capital expenditures incurred (other)

No 10-K data

Clean Air Act compliance expenditures (other)

No 10-K data

Clean Air Interstate Rule capital expenditures (other)

No 10-K data

Clean generation investment (other)

No 10-K data

Coal burned (other)

No 10-Q data

Coal consumed (other)

No 10-Q data

Coal energy share (other)

No 10-Q data

Coal fuel cost (other)

No 10-Q data

Coal inventory (other)

No 10-Q data

Coal inventory days supply (other)

No 10-Q data

Coal requirements under contract (other)

No 10-Q data

Coal share of energy (other)

No 10-Q data

Coal share of energy provided (other)

No 10-Q data

Coal supply days on hand (other)

No 10-Q data

Coal supply on hand (other)

No 10-Q data

Coal supply under contract (other)

No 10-Q data

Commercial electric sales growth (other)

No 10-K data

Commercial paper outstanding (other)

No 10-K data

Common shares outstanding (other)

No 10-K data

Common stock dividends paid (other)

No 10-K data

Common stockholders (other)

No 10-Q data

Communication modules installed (other)

No 10-K data

Consolidated cash (other)

No 10-K data

Consolidated cash on hand (other)

No 10-K data

Consolidated cash position (other)

No 10-K data

Consumers capital expenditures (other)

No 10-K data

Consumers cash and equivalents (other)

No 10-K data

Consumers operating cash flow (other)

No 10-K data

Consumers shares outstanding (other)

No 10-K data

Cost of gas sold (other)

No 10-K data

Cost reductions realized (other)

No 10-K data

Cumulative electricity use reduction (other)

No 10-K data

Cumulative natural gas use reduction (other)

No 10-K data

Debt to capital ratio (other)

No 10-K data

Delinquent loans (other)

No 10-K data

Deliveries to end-use customers (other)

No 10-K data

Derivative gain recognized in income (other)

No 10-K data

Derivative liability fair value (other)

No 10-K data

Diverse supplier investment (other)

No 10-K data

Diversity, equity and inclusion index (other)

No 10-Q data

Diversity, equity, and inclusion index (other)

No 10-Q data

Dividends declared per share (other)

No 10-K data

Dividends from Consumers (other)

No 10-K data

Dry casks loaded (other)

No 10-K data

Dry casks loaded at Palisades (other)

No 10-K data

Dry casks loaded with spent nuclear fuel (other)

No 10-K data

Dry storage casks (other)

No 10-K data

Dry storage casks loaded (other)

No 10-K data

Effective tax rate (other)

No 10-K data

Electric ROA limit (other)

No 10-K data

Electric average sales rate (other)

No 10-Q data

Electric capacity costs (other)

No 10-K data

Electric deliveries (other)

Electric deliveries change (other)

No 10-K data

Electric deliveries growth (other)

No 10-K data

Electric distribution capital expenditures (other)

No 10-K data

Electric distribution investment (other)

No 10-K data

Electric distribution line miles (other)

No 10-Q data

Electric distribution lines (other)

No 10-Q data

Electric distribution overhead lines (other)

No 10-Q data

Electric distribution planned capital expenditures (other)

No 10-K data

Electric distribution underground lines (other)

No 10-Q data

Electric generation capital expenditures (other)

No 10-K data

Electric load loss (other)

No 10-K data

Electric marketing volumes (other)

No 10-K data

Electric rate case requested increase (other)

No 10-K data

Electric reserve margin (other)

Electric sales (other)

Electric sales growth (other)

No 10-K data

Electric sales rate (other)

No 10-Q data

Electric substations (other)

No 10-Q data

Electric supply by fuel (other)

No 10-Q data

Electric supply investment (other)

No 10-K data

Electric supply planned capital expenditures (other)

No 10-K data

Electric transmission expense increase (other)

No 10-K data

Electricity call option contracts purchased or committed (other)

No 10-K data

Electricity sales (other)

No 10-Q data

Electricity use reduction (other)

No 10-K data

Employee empowerment index (other)

No 10-Q data

Employee engagement index (other)

No 10-Q data

EnerBank average loan size (other)

No 10-Q data

EnerBank default rate (other)

EnerBank loan default rate (other)

EnerBank net default rate (other)

Energy marketed (other)

No 10-Q data

Energy optimization electricity reduction (other)

No 10-K data

Energy optimization gas reduction (other)

No 10-K data

Energy savings achieved (other)

Energy savings reduction (other)

No 10-K data

Energy waste reduction incentive (other)

No 10-K data

Environmental capital expenditures (other)

No 10-K data

Environmental compliance capex estimate (other)

No 10-K data

Environmental compliance capital expenditures (other)

No 10-K data

Environmental compliance spend (other)

No 10-K data

Estimated cash underrecoveries (other)

No 10-K data

Fixed-price gas contract coverage (other)

No 10-K data

Forward equity sale contracts (other)

No 10-K data

GCR billing factor (other)

No 10-K data

Gas AMR communication modules (other)

No 10-K data

Gas AMR modules installed (other)

No 10-K data

Gas average sales rate (other)

No 10-Q data

Gas commodity cost decline (other)

No 10-K data

Gas cost recovery underrecovery (other)

No 10-K data

Gas deliveries (other)

Gas deliveries change (other)

No 10-K data

Gas deliveries growth (other)

No 10-K data

Gas distribution main miles (other)

No 10-Q data

Gas distribution mains (other)

No 10-Q data

Gas from storage (other)

No 10-Q data

Gas infrastructure capital expenditures (other)

No 10-K data

Gas infrastructure investment (other)

No 10-K data

Gas infrastructure planned capital expenditures (other)

No 10-K data

Gas load from alternative suppliers (other)

No 10-K data

Gas managed and marketed (other)

No 10-K data

Gas marketed (other)

No 10-Q data

Gas marketed for end users (other)

No 10-K data

Gas meter communication modules (other)

Gas purchase requirements under fixed price contracts (other)

No 10-K data

Gas rate case requested increase (other)

No 10-K data

Gas remediation liability (other)

No 10-K data

Gas sales and deliveries (other)

No 10-Q data

Gas sales and transportation deliveries (other)

No 10-Q data

Gas sales rate (other)

No 10-Q data

Gas storage capacity (other)

No 10-Q data

Gas storage facilities status (other)

No 10-K data

Gas storage working capacity (other)

No 10-Q data

Gas supply concentration (other)

No 10-K data

Gas system deliveries (other)

No 10-K data

Gas working storage capacity (other)

No 10-Q data

Generation capacity fuel mix (other)

No 10-Q data

Independent power capacity (other)

No 10-Q data

Independent power sales (other)

No 10-Q data

Industrial contract load (other)

No 10-K data

Industrial electric sales growth (other)

No 10-K data

Investment in Consumers (other)

No 10-K data

Land Enhanced/Protected (other)

No 10-Q data

Land enhanced or protected (other)

No 10-K data

Land enhanced or restored (other)

No 10-K data

Land enhanced, restored or protected (other)

No 10-Q data

Land enhanced, restored, or protected (other)

Land enhanced/restored/protected (other)

Land restored or protected (other)

No 10-K data

Level 3 derivative balance (other)

No 10-K data

Level 3 derivative liabilities (other)

No 10-K data

Loan default rate (other)

No 10-K data

Loans originated within five years (other)

No 10-K data

Loans with good-to-excellent FICO (other)

No 10-K data

Loans with strong FICO (other)

No 10-K data

Long-term debt fair value (other)

No 10-K data

MCV PPA annual payments (other)

No 10-K data

MCV PPA underrecovery (other)

No 10-K data

MCV cash underrecoveries (other)

No 10-K data

MGP remediation sites (other)

No 10-K data

Methane emissions reduction (other)

No 10-K data

Michigan mercury plan cost (other)

No 10-K data

Michigan mercury rule Phase I costs (other)

No 10-K data

Natural gas consumed (other)

No 10-Q data

Natural gas deliveries (other)

No 10-Q data

Natural gas energy share (other)

No 10-Q data

Natural gas sales volumes (other)

No 10-K data

Natural gas share of energy provided (other)

No 10-Q data

Natural gas use reduction (other)

No 10-K data

Net bundled sales (other)

No 10-Q data

Net default rate (other)

Nitrogen oxide allowance cost (other)

No 10-K data

Nuclear decommissioning trust funds (other)

No 10-K data

Nuclear dry storage casks (other)

No 10-K data

Nuclear fuel disposal DOE liability (other)

No 10-K data

Number of Reportable Segments (other)

OPEB net periodic cost (other)

No 10-K data

Owned generation by fuel (other)

No 10-Q data

PSCR billing factor (other)

No 10-K data

PSCR underrecovery (other)

No 10-K data

Palisades PPA payments (other)

No 10-K data

Palisades outage impact on net income (other)

No 10-K data

Peak demand (other)

No 10-Q data

Pension contribution (other)

No 10-K data

Pension cost (other)

No 10-K data

Pension net periodic cost (other)

No 10-K data

Pension plan actual return (other)

No 10-K data

Percent employees with disabilities (other)

No 10-Q data

Percent female employees (other)

No 10-Q data

Percent racially or ethnically diverse employees (other)

No 10-Q data

Percent veteran employees (other)

No 10-Q data

Planned capital expenditures (other)

No 10-K data

Planned capital investments (other)

No 10-K data

Planning reserve margin (other)

No 10-K data

Postretirement benefits contributions (other)

No 10-K data

Power sales volumes (other)

No 10-K data

Power supply cost recovery underrecovery (other)

No 10-K data

Power supply costs (other)

No 10-K data

Prepaid pension asset (other)

No 10-K data

Proceeds from asset sales (other)

No 10-K data

Provisions for loan losses (other)

No 10-K data

RECs generated and purchased (other)

No 10-K data

ROA Load Share (other)

No 10-K data

ROA capacity limit utilization (other)

No 10-K data

ROA delivery limit (other)

No 10-K data

ROA delivery limit utilization (other)

No 10-K data

ROA delivery share (other)

No 10-K data

ROA electric deliveries (other)

ROA generation service (other)

No 10-Q data

ROA generation service load (other)

No 10-K data

ROA load (other)

No 10-K data

ROA load change year-over-year (other)

No 10-K data

ROA penetration rate (other)

No 10-K data

ROA program cap utilization (other)

No 10-K data

ROA program electric deliveries (other)

No 10-K data

ROA program limit (other)

No 10-K data

ROA share of distribution load (other)

No 10-K data

Rate base growth (other)

No 10-K data

Regulatory assets (other)

No 10-K data

Regulatory liabilities (other)

No 10-K data

Reliability Roadmap capital expenditures (other)

No 10-K data

Reliability Roadmap maintenance and operating spending (other)

No 10-K data

Renewable energy tax credit proceeds (other)

No 10-K data

Requested electric rate increase (other)

No 10-K data

Requested gas rate increase (other)

No 10-K data

Reserve margin (other)

Reserve margin target (other)

No 10-K data

Residential electric sales growth (other)

No 10-K data

Residents served (other)

No 10-Q data

Retention incentive program cost (other)

No 10-K data

Revolving credit available (other)

No 10-K data

Revolving credit facility available (other)

No 10-K data

Securitization bonds issued (other)

No 10-K data

Self-implemented electric rate increase (other)

No 10-K data

Self-implemented gas rate increase (other)

No 10-K data

Settlement Order liability (other)

No 10-K data

Shareholder class action settlement (other)

No 10-K data

Shares outstanding (other)

Short-term credit available (other)

No 10-K data

Smart Meters Installed (other)

No 10-Q data

Smart meter customers (other)

No 10-K data

Smart meters installed (other)

Software implementation cost (other)

No 10-K data

Spent nuclear fuel dry casks loaded (other)

No 10-K data

Stranded cost regulatory asset (other)

No 10-K data

Stray voltage lawsuits (other)

No 10-K data

Stray voltage lawsuits pending (other)

No 10-K data

Substations (other)

No 10-Q data

Summer peak demand (other)

No 10-Q data

Summer reserve margin (other)

No 10-K data

Supply resources (other)

No 10-K data

Supply resources from owned generation (other)

No 10-K data

System deliveries (other)

No 10-K data

Transmission charge increase (other)

No 10-K data

Unbilled revenue (other)

No 10-K data

Unbilled revenues (other)

No 10-K data

Unfunded loan commitments (other)

No 10-K data

Union employee share (other)

No 10-Q data

Union representation (other)

No 10-Q data

Union represented employees (other)

No 10-Q data

Unions represented employees (other)

No 10-Q data

Waste diverted from landfills (other)

Water compliance capex estimate (other)

No 10-K data

Weather-adjusted electric delivery decline (other)

No 10-K data

Weather-adjusted gas deliveries (other)

No 10-K data

Weather-adjusted gas delivery decline (other)

No 10-K data

Weather-normalized electric deliveries change (other)

No 10-K data

Weighted average diluted shares (other)

No 10-K data

Weighted average shares (other)

No 10-K data

Weighted-average shares (other)

No 10-K data

Wholesale electric marketing volumes (other)

No 10-K data

Winter peak demand (other)

No 10-Q data

Workforce composition (other)

No 10-Q data

Workforce diversity (other)

No 10-Q data

Working gas storage capacity (other)

No 10-Q data

Working gas storage volume (other)

No 10-Q data

Working gas volume (other)

No 10-Q data

Year 2000 program cost incurred (other)

No 10-K data

Year 2000 program costs incurred (other)

No 10-K data

Year 2000 remediation completion (other)

No 10-K data

Electric power marketed (production_volume)

Hydroelectric facilities (properties)

No 10-K data

Proved Developed Reserves (proved_developed_reserves)

No 10-Q data

Proved oil reserves (proved_reserves)

LNG shipments (refining_throughput)

No 10-K data

Renewable generation capacity (renewable_capacity)

Renewable energy share (renewable_energy_pct)

Safety incidents (safety_incidents)

Gas pipeline throughput (throughput)

No 10-Q data

Gas gathering system miles (transmission_miles)

OSHA Recordable Incident Rate (trir)

LNG shipments (units_shipped)

No 10-K data

Reserve margin (utilization_rate)

No 10-K data

Landfill Waste Reduction (waste_generated)

Water Usage Reduction (water_consumption)

Wells drilled (wells_drilled)

No 10-Q data

Human capital disclosures. Workforce totals and demographics are point-in-time. Flow metrics use the year-to-date period for 10-Q and full year for 10-K. Workforce actions (RIFs, restructurings, acquisition-related changes) are listed in the table at the bottom.

Workforce Totals

No 10-Q data

Demographics

No 10-Q data

Workforce Breakdowns

No 10-Q data

HCM Metrics — Point-in-Time

No 10-Q data

HCM Metrics — Flow (Annual / YTD)

Workforce Actions

Period End	Type	Status	Affected	% Workforce	Announced	Expected Completion	Geography	Segment / Function	Charge	Source	Note
2025-12-31	voluntary_separation	completed				2025-11-30	United States — Michigan	Electric Utility — J.H. Campbell coal-fueled generating units	USD 48 (millions)	restructuring_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	Retention incentive program to ensure staffing through planned retirement; aggregate cost $48M deferred as regulatory asset with MPSC-approved recovery over three years. Final payments made November 2025. Separate ongoing retention measures (up to $4M per 90-day emergency order period) continue due to DOE emergency orders extending plant operation.
2025-12-31	other	in_progress			2025-09-30		United States — Michigan	Electric Utility — 13 hydroelectric dams		Item_1_Business f5-10k / MiMo-V2.6-Flash-fp8-HTML	Retention incentive program for hydroelectric facility employees contingent on MPSC and FERC approval of the sale. Buyer will offer employment to current employees for at least one year post-sale. Headcount not disclosed.
2025-09-30	other	completed			2025-05		United States (Michigan)	Electric utility — operating, maintenance, and construction bargaining unit		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	Consumers and the Utility Workers Union of America (UWUA) ratified a new five-year collective bargaining contract in May 2025.
2025-09-30	other	completed			2025-07		United States (Michigan)	Customer contact center		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	Consumers and the UWUA ratified a new five-year contract covering customer contact center employees in July 2025.
2025-09-30	other	completed			2025-09		United States (Michigan)	Zeeland plant bargaining unit		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	Consumers and the United Steelworkers ratified a new five-year contract for the Zeeland plant bargaining unit in September 2025.
2025-09-30	other	in_progress				2025-11-30	Michigan	Electric Utility	USD 48 (millions)	restructuring_footnote f5-10q / Qwen3.6-27B-Q8_0	Retention incentive program for J.H. Campbell plant staff to ensure staffing through planned retirement. Aggregate cost estimated at $48 million; $47 million deferred as regulatory asset as of Sept 30, 2025. Final payments due in Nov 2025.
2025-09-30	other	announced			2025-09-30		Michigan	Electric Utility		restructuring_footnote f5-10q / Qwen3.6-27B-Q8_0	Retention incentive program for hydroelectric facility employees pending sale of 13 river dams. Benefits contingent on MPSC and FERC approval. Buyer to offer employment for at least one year post-sale.
2025-06-30	plant_closure	in_progress					Michigan, United States	Electric utility — J.H. Campbell generating station (1,407 MW)	USD 50 (millions)	restructuring_footnote f5-10q / MiMo-V2.6-Flash-fp8-HTML	Planned 2025 retirement of J.H. Campbell; retention incentive program keeps staff through retirement, aggregate cost estimated under $50 million (upper bound), $46 million deferred as regulatory asset at 2025-06-30. Retirement timing disrupted by DOE 202(c) emergency order extending operation through 2025-08-20, with possible further orders. No employee count disclosed.
2025-06-30	other	in_progress				2025-12-31	Michigan	Electric Utility	USD 46 (millions)	restructuring_footnote f5-10q / Qwen3.6-27B-Q8_0	Retention incentive program for J.H. Campbell plant staff to ensure staffing through 2025 retirement. Cumulative cost incurred and deferred as regulatory asset was $46 million as of June 30, 2025. Total estimated cost less than $50 million.
2025-03-31	other	in_progress				2025-12-31	Michigan	Generation / J.H. Campbell Plant	USD 45 (millions)	restructuring_footnote f5-10q / Qwen3.6-27B-Q8_0	Retention incentive program for J.H. Campbell coal-fueled generating units to ensure staffing through retirement in 2025. Cumulative cost incurred and deferred as regulatory asset was $45 million as of March 31, 2025. Aggregate cost estimated less than $50 million.
2025-03-31	other	completed					Michigan	Workforce Development		MD&A f5-10q / Qwen3.6-27B-Q8_0	Created a Clean Energy Workforce Development Program for people employed in building trades to receive training and certifications in advanced energy efficiency, lead abatement, and other work.
2024-12-31	voluntary_separation	in_progress				2025-12-31	United States — Michigan	Electric Utility — J.H. Campbell coal-fueled generating units	USD 43 (millions)	restructuring_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	Cumulative cost deferred as a regulatory asset through 2024-12-31. Aggregate program cost through 2025 estimated under $50 million. Supports staffing through planned 2025 retirement of J.H. Campbell coal units.
2024-12-31	divestiture_reduction	completed			2024-04-01	2024-04-30	United States — Michigan	Gas Utility — ASP (unregulated) business		discontinued_operations_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	Consumers sold its unregulated ASP business for $124 million proceeds with a $110 million gain. Headcount impact not disclosed. Consumers retained a long-term services agreement for billing, collection, and call center services.
2024-12-31	other	announced				2025-12-31	United States — Michigan	Electric and Gas Utility — union workforce		Item_1_Business f5-10k / MiMo-V2.6-Flash-fp8-HTML	UWUA and USW collective bargaining agreements expire in 2025. Unions represented 44% of CMS Energy and 46% of Consumers employees. Risk factor notes potential strike or work stoppage could disrupt operations.
2024-12-31	voluntary_separation	completed							USD 33 (millions)	MD&A f5-10k / Qwen3.6-27B-Q8_0	Absence of 2023 voluntary separation program expenses contributed to $33 million increase in net income in 2024. Implies the program occurred in 2023, but is mentioned in 2024 comparative analysis. No specific headcount provided.
2024-09-30	voluntary_separation	completed					Michigan	Corporate / Utility Operations	USD 33 (millions)	MD&A f5-10q / Qwen3.6-27B-Q8_0	Filing notes 'Absence of 2023 voluntary separation program expenses' of $33 million for the nine months ended Sept 30, 2024, implying the program occurred in the prior year. No employee count disclosed.
2024-09-30	restructuring	in_progress				2025-12-31	Michigan	Electric Utility - J.H. Campbell Generating Station	USD 50 (millions)	restructuring_footnote f5-10q / Qwen3.6-27B-Q8_0	Retention incentive program to ensure staffing through retirement of J.H. Campbell units in 2025. Aggregate cost estimated at $50 million. Cumulative cost incurred and deferred as of Sept 30, 2024 was $41 million. Employee count not disclosed.
2024-06-30	plant_closure	in_progress				2025-12-31	Michigan, United States	Electric utility — J.H. Campbell coal-fueled generating units	USD 50 (millions)	restructuring_footnote f5-10q / MiMo-V2.6-Flash-fp8-HTML	Aggregate program cost through 2025 estimated at $50M; $38M deferred as regulatory asset at 2024-06-30; $10M expected in 2024. No employee count disclosed. MPSC approved deferred accounting.
2024-06-30	divestiture_reduction	completed				2024-04-30	Michigan, United States	Gas utility — ASP (unregulated) business		restructuring_footnote f5-10q / MiMo-V2.6-Flash-fp8-HTML	Consumers sold its unregulated ASP business in April 2024 for $124M proceeds with a $110M gain. No headcount associated with the divestiture is disclosed.
2024-06-30	voluntary_separation	completed							USD 28 (millions)	MD&A f5-10q / Qwen3.6-27B-Q8_0	Filing notes 'Absence of 2023 voluntary separation program expenses' of $28 million for the six months ended June 30, 2024, compared to 2023. This indicates the program occurred in the prior year and is not an active action in the current period, but is disclosed as a variance driver.
2024-06-30	other	in_progress						Clean Energy Workforce Development		MD&A f5-10q / Qwen3.6-27B-Q8_0	Created a Clean Energy Workforce Development Program for people employed in the building trades to receive training and certifications in advanced energy efficiency, lead abatement, and other work.
2024-03-31	other	in_progress				2025-12-31	Michigan	Electric Utility	USD 50 (millions)	restructuring_footnote f5-10q / Qwen3.6-27B-Q8_0	Retention incentive program for J.H. Campbell coal-fueled generating units to ensure staffing through retirement in 2025. Aggregate cost estimated at $50 million; $38 million incurred and deferred as of March 31, 2024.
2023-12-31	voluntary_separation	completed	400		2023-04-01	2023-12-31	United States	Non-union employees across CMS Energy and Consumers	USD 33 (millions)	MD&A f5-10k / MiMo-V2.6-Flash-fp8-HTML	More than 400 employees approved for and accepted early separation; pre-tax charge of $33 million recorded for year ended December 31, 2023
2023-12-31	voluntary_separation	completed	400		2023-04-01		United States	Non-union employees	USD 33 (millions)	MD&A f5-10k / Qwen3.6-27B-Q8_0	Voluntary separation program for non-union employees announced in April 2023; more than 400 employees approved for and accepted early separation. Pre-tax charge of $33 million recorded.
2023-09-30	voluntary_separation	in_progress	400		2023-04		United States	Non-union employees across CMS Energy and Consumers	USD 33 (millions)	MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	More than 400 employees approved for and accepted early separation; $33M pre-tax charge recorded for the nine months ended September 30, 2023. Filing states 'more than 400' — count is a floor, not exact.
2023-09-30	voluntary_separation	in_progress	400		2023-04-01		United States	Non-union employees	USD 33 (millions)	MD&A f5-10q / Qwen3.6-27B-Q8_0	Voluntary separation program for non-union employees announced in April 2023. More than 400 employees approved for and accepted early separation. Pre-tax charge of $33 million recorded for the nine months ended Sept 30, 2023.
2023-09-30	restructuring	in_progress						Retention Benefits [Member] / D.E. Karn Generating Complex [Member]	USD 16,000,000 (absolute)	restructuring_footnote f5-10q / no-ai-xblr
2023-06-30	voluntary_separation	in_progress	400		2023-04-01		United States	Non-union employees across CMS Energy and Consumers	USD 28 (millions)	MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	More than 400 employees approved for and accepted early separation; $28M pre-tax charge recorded in Q2 2023; additional $6M pre-tax charge expected in Q3 2023.
2023-06-30	voluntary_separation	in_progress	400		2023-04-01		Michigan	Non-union employees	USD 28 (millions)	MD&A f5-10q / Qwen3.6-27B-Q8_0	Announced in April 2023. More than 400 employees approved for and accepted early separation. Pre-tax charge of $28 million recorded for Q2 2023. Additional pre-tax charge of $6 million expected in Q3 2023.
2023-06-30	restructuring	in_progress						Retention Benefits [Member] / D.E. Karn Generating Complex [Member]	USD 16,000,000 (absolute)	restructuring_footnote f5-10q / no-ai-xblr
2023-03-31	voluntary_separation	announced			2023-04		United States (Michigan)	Non-union employees		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	Announced April 2023; employees elect to request separation and management decides which to accept. Decisions communicated May 2023 with 45-day election window. Additional expense expected in Q2 2023; headcount and charge not quantified.
2023-03-31	other	in_progress				2023-05-31	United States (Michigan)	Electric utility — D.E. Karn coal plant retention program	USD 2 (millions)	other f5-10q / MiMo-V2.6-Flash-fp8-HTML	Retention incentive program tied to May 2023 coal unit retirement; $2M additional retention benefit cost expected in H1 2023. Aggregate program cost through 2022 was $31M. Deferred as regulatory asset; no employee count disclosed.
2023-03-31	other	in_progress				2025-12-31	United States (Michigan)	Electric utility — J.H. Campbell coal plant retention program	USD 16 (millions)	other f5-10q / MiMo-V2.6-Flash-fp8-HTML	Retention incentive program through 2025 plant retirement; $16M of retention benefit costs expected in 2023. Aggregate program cost estimated at $50M through 2025. Deferred as regulatory asset; no employee count disclosed.
2023-03-31	voluntary_separation	announced			2023-04-01		United States	Non-union employees		subsequent_events f5-10q / Qwen3.6-27B-Q8_0	Announced voluntary separation program for non-union employees. Management to decide which requests to accept in May 2023. Expected to result in additional expense in Q2 2023.
2023-03-31	restructuring	in_progress						Retention Benefits [Member] / D.E. Karn Generating Complex [Member]	USD 16,000,000 (absolute)	restructuring_footnote f5-10q / no-ai-xblr
2022-12-31	voluntary_separation	completed	170		2022-04-01		United States	Salaried non-union employees	USD 8 (millions)	MD&A f5-10k / MiMo-V2.6-Flash-fp8-HTML	After-tax charge of $8 million for FY2022; more than 170 employees accepted and were approved for early separation. Filer states staffing levels will be better matched to workload demand.
2022-12-31	voluntary_separation	completed	170		2022-04		United States	Salaried non-union	USD 8 (millions)	Item 7. MD&A - Other Outlook and Uncertainties f5-10k / Qwen3.6-27B-Q8_0	Voluntary separation program for salaried non-union employees announced in April 2022. After-tax charge of $8 million recorded for year ended Dec 31, 2022.
2022-12-31	restructuring	in_progress						Severance Benefits [Member] / J.H. Campbell Generating Units [Member]	USD 4,000,000 (absolute)	restructuring_footnote f5-10k / no-ai-xblr
2022-12-31	restructuring	in_progress						Retention Benefits [Member] / D.E. Karn Generating Complex [Member]	USD 16,000,000 (absolute)	restructuring_footnote f5-10k / no-ai-xblr
2022-09-30	voluntary_separation	in_progress	170		2022-04		United States (Michigan)	Salaried non-union employees	USD 8 (millions)	MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	Filer states more than 170 employees accepted and were approved for early separation; charge is after-tax for the nine months ended September 30, 2022. Program also triggered remeasurement of DB Pension Plan A lump-sum settlements.
2022-09-30	voluntary_separation	completed	170		2022-04-01		United States	Salaried non-union employees	USD 8 (millions)	MD&A f5-10q / Qwen3.6-27B-Q8_0	Voluntary separation program for salaried non-union employees; after-tax charge of $8 million recorded for nine months ended Sept 30, 2022.
2022-09-30	restructuring	in_progress						Severance Benefits [Member] / J.H. Campbell Generating Units [Member]	USD 4,000,000 (absolute)	restructuring_footnote f5-10q / no-ai-xblr
2022-09-30	restructuring	in_progress						Retention Benefits [Member] / D.E. Karn Generating Complex [Member]	USD 16,000,000 (absolute)	restructuring_footnote f5-10q / no-ai-xblr
2022-06-30	voluntary_separation	in_progress	170		2022-04		United States	Salaried non-union employees	USD 8 (millions)	MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	After-tax charge of $8M recorded in Q2 2022. More than 170 employees accepted and were approved for early separation. Company expects future cost savings from improved staffing alignment.
2022-06-30	restructuring	in_progress					United States	Gas utility — coal plant retirement transition (D.E. Karn / J.H. Campbell)	USD 4 (millions)	restructuring_footnote f5-10q / MiMo-V2.6-Flash-fp8-HTML	Severance benefits recognized during six months ended June 30, 2022, recorded in other liabilities. Related to coal-fueled generating unit retirements under 2021 IRP; deferred as regulatory asset per MPSC-approved treatment.
2022-06-30	voluntary_separation	in_progress	170		2022-04-01		United States	Salaried non-union employees	USD 8 (millions)	MD&A f5-10q / Qwen3.6-27B-Q8_0	Voluntary separation program for salaried non-union employees announced in April 2022. More than 170 employees accepted and were approved for early separation. After-tax charge of $8 million recorded for the three months ended June 30, 2022.
2022-06-30	restructuring	in_progress						Severance Benefits [Member] / J.H. Campbell Generating Units [Member]	USD 4,000,000 (absolute)	restructuring_footnote f5-10q / no-ai-xblr
2022-06-30	restructuring	in_progress						Retention Benefits [Member] / D.E. Karn Generating Complex [Member]	USD 16,000,000 (absolute)	restructuring_footnote f5-10q / no-ai-xblr
2022-03-31	voluntary_separation	announced			2022-04		United States (Michigan)	Salaried non-union employees		subsequent_events f5-10q / MiMo-V2.6-Flash-fp8-HTML	Announced April 2022; employees elect to request separation, management decides which to accept. Decisions communicated May 2022 with 45-day election window. Additional expense expected in Q2 2022; no headcount or charge quantified.
2022-03-31	other	in_progress			2021-02		United States (Michigan)	Electric utility — lineworkers		other f5-10q / MiMo-V2.6-Flash-fp8-HTML	Union wage reevaluation arbitration; hearings began Oct 2021, resumed Jan 2022, expected to continue through 2022. No loss estimate possible.
2022-03-31	other	in_progress			2019	2023-12-31	United States (Michigan)	Electric utility — D.E. Karn generating complex	USD 35 (millions)	restructuring_footnote f5-10q / MiMo-V2.6-Flash-fp8-HTML	Retention incentive program through coal unit retirement in 2023; aggregate cost estimated at $35M through 2023. $16M expensed, $4M capitalized, $8M deferred as regulatory asset at 2022-03-31. No employee count disclosed.
2022-03-31	voluntary_separation	announced			2022-04		Michigan	Salaried non-union employees		subsequent_events f5-10q / Qwen3.6-27B-Q8_0	Announced voluntary separation program for salaried non-union employees in April 2022. Management to decide which requests to accept in May 2022. Expected to result in additional expense in Q2 2022.
2022-03-31	restructuring	in_progress						Retention Benefits [Member] / D.E. Karn Generating Complex [Member]	USD 16,000,000 (absolute)	restructuring_footnote f5-10q / no-ai-xblr
2021-12-31	divestiture_reduction	completed				2021-10-01	United States (Utah)	EnerBank (industrial bank subsidiary)		discontinued_operations_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	EnerBank acquired by Regions Bank on October 1, 2021; headcount removed not disclosed; pre-tax gain of $657 million recognized
2021-12-31	restructuring	in_progress						Retention Benefits [Member] / D.E. Karn Generating Complex [Member]	USD 16,000,000 (absolute)	restructuring_footnote f5-10k / no-ai-xblr
2021-09-30	divestiture_reduction	completed			2021-06-07	2021-10-01	United States (Utah)	EnerBank USA (discontinued operations)		other f5-10q / MiMo-V2.6-Flash-fp8-HTML	EnerBank USA merged with Regions Bank on 2021-10-01; CMS Energy received ~$1.0B proceeds and expects ~$660M pre-tax gain in Q4 2021. No employee headcount associated with the divestiture is disclosed.
2021-09-30	voluntary_separation	in_progress			2019	2023	United States (Michigan)	Electric utility — D.E. Karn generating complex	USD 35 (millions)	restructuring_footnote f5-10q / MiMo-V2.6-Flash-fp8-HTML	Retention incentive program to ensure staffing at D.E. Karn through coal unit retirement in 2023. Aggregate cost through 2023 estimated at $35M; $8M expected in 2021, deferred as regulatory asset. Cumulative expense through 2021-09-30 was $16M. No employee count disclosed.
2021-09-30	voluntary_separation	completed					Michigan	Electric Utility		MD&A f5-10q / Qwen3.6-27B-Q8_0	Filing notes 'Absence of 2020 voluntary separation plan expenses' in 2021 results, indicating the program was active in the prior year. No specific headcount or charge details provided for the current period.
2021-09-30	other	in_progress			2019-01-01	2023-12-31	Michigan	Electric Utility	USD 35 (millions)	restructuring_footnote f5-10q / Qwen3.6-27B-Q8_0	Retention incentive program for D.E. Karn generating complex staffing through anticipated retirement. Aggregate cost estimated at $35 million through 2023. Cumulative cost incurred and charged to expense was $16 million as of Sept 30, 2021.
2021-09-30	restructuring	in_progress						Retention Benefits [Member] / D.E. Karn Generating Complex [Member]	USD 16,000,000 (absolute)	restructuring_footnote f5-10q / no-ai-xblr
2021-06-30	voluntary_separation	completed			2020-01-01		Michigan	Corporate / Utility		MD&A f5-10q / Qwen3.6-27B-Q8_0	Filing notes 'Absence of 2020 voluntary separation plan expenses' in the variance analysis for Q2 and YTD 2021, indicating the program was active in the prior year. No specific headcount or charge amounts are disclosed for the current period.
2021-06-30	other	in_progress			2019-01-01	2023-12-31	Michigan	Electric Utility	USD 35 (millions)	MD&A f5-10q / Qwen3.6-27B-Q8_0	Retention incentive program for D.E. Karn generating complex staff through anticipated 2023 retirement. Aggregate cost estimated at $35 million through 2023. $8 million expected to be recognized in 2021.
2021-06-30	restructuring	in_progress						Retention Benefits [Member] / D.E. Karn Generating Complex [Member]	USD 0 (absolute)	restructuring_footnote f5-10q / no-ai-xblr
2021-03-31	voluntary_separation	completed							USD 8 (millions)	MD&A f5-10q / Qwen3.6-27B-Q8_0	Filing notes 'Absence of 2020 voluntary separation plan expenses' of $8 million in the current quarter comparison, indicating the program was active in the prior year but not the current period.
2021-03-31	other	in_progress			2019-01-01	2023-12-31	Michigan	Electric Utility	USD 35 (millions)	MD&A f5-10q / Qwen3.6-27B-Q8_0	Retention incentive program announced in 2019 to ensure staffing at D.E. Karn generating complex through 2023. Aggregate cost estimated at $35 million. $8 million expected to be recognized in 2021.
2021-03-31	restructuring	in_progress						Retention Benefits [Member] / D.E. Karn Generating Complex [Member]	USD 16,000,000 (absolute)	restructuring_footnote f5-10q / no-ai-xblr
2020-12-31	voluntary_separation	completed	140		2019-12		United States (Michigan)	Non-union employees, CMS Energy and Consumers	USD 9 (millions)	MD&A f5-10k / MiMo-V2.6-Flash-fp8-HTML	After-tax charge of $9 million recorded for the year ended December 31, 2020; 140 employees accepted and were approved for early separation. Program announced December 2019; filer expects future cost savings from better-matched staffing levels.
2020-12-31	other	completed			2020	2025	United States (Michigan)	UWUA: operating, maintenance, construction, customer contact center; USW: Zeeland plant		Item_1_Business f5-10k / MiMo-V2.6-Flash-fp8-HTML	UWUA and USW agreements expired and new agreements were ratified in 2020, providing 3 percent pay increases to operating, maintenance and construction employees (same annual increase through 2024), 3.5 percent to customer contact center employees, and 3 percent to Zeeland plant employees. New agreements expire in 2025. Affected-employee count not disclosed.
2020-12-31	acquisition_addition	completed			2020-07		United States (Texas)	Enterprises		other f5-10k / MiMo-V2.6-Flash-fp8-HTML	CMS Enterprises purchased a 51 percent ownership interest in Aviator Wind Equity Holdings in July 2020; the 525-MW wind project became operational in September 2020. Headcount added through the transaction is not disclosed.
2020-12-31	other	in_progress			2019-10	2023	United States (Michigan)	Electric utility — D.E. Karn generating complex	USD 35 (millions)	MD&A f5-10k / MiMo-V2.6-Flash-fp8-HTML	Retention incentive program to ensure staffing through retirement of the D.E. Karn coal units in 2023. Aggregate cost through 2023 estimated at $35 million; $16 million cumulative cost incurred and charged to expense through December 31, 2020, with $3 million capitalized. MPSC approved deferred accounting treatment; $8 million expected to be recognized in 2021. Participating-employee count not disclosed.
2020-12-31	voluntary_separation	completed	140		2019-12	2020-12-31	United States	Non-union employees	USD 9 (millions)	MD&A f5-10k / Qwen3.6-27B-Q8_0	Voluntary separation program for non-union employees announced in Dec 2019. 140 employees accepted and were approved for early separation in 2020. After-tax charge of $9 million recorded.
2020-12-31	restructuring	in_progress						Retention Benefits [Member] / D.E. Karn Generating Complex [Member]	USD 16,000,000 (absolute)	restructuring_footnote f5-10k / no-ai-xblr
2020-09-30	voluntary_separation	completed	140		2019-12-01		United States	Non-union employees	USD 8 (millions)	MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	After-tax charge of $8M for nine months ended 2020-09-30; 140 employees accepted and were approved for early separation. Program announced December 2019 for non-union employees.
2020-09-30	other	completed			2020-10-01		United States	Operating, maintenance, and construction employees (UWUA bargaining unit)		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	UWUA collective bargaining agreement expired June 2020; new agreement ratified October 2020 providing 3% pay increase effective 2020-06-01. Subsequent-event disclosure.
2020-09-30	other	in_progress			2019-10-01	2023-12-31	United States	D.E. Karn generating complex	USD 35 (millions)	MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	Aggregate cost estimated at $35M through 2023 to retain staffing through coal unit retirements; up to $15M expense expected in 2020. Cumulative cost charged to expense was $14M as of 2020-09-30. Recovery sought in 2020 electric rate case.
2020-09-30	voluntary_separation	in_progress	140		2019-12-01		United States	Non-union employees	USD 8 (millions)	MD&A f5-10q / Qwen3.6-27B-Q8_0	Voluntary separation program for non-union employees announced in Dec 2019. 140 employees accepted and approved for early separation in the nine months ended Sept 30, 2020. After-tax charge of $8 million recorded.
2020-09-30	other	completed			2020-10-01		United States	Operating, maintenance, and construction employees		MD&A f5-10q / Qwen3.6-27B-Q8_0	New UWUA agreement ratified in October 2020 providing 3% pay increase effective June 1, 2020. Headcount not specified.
2020-09-30	restructuring	in_progress						Retention Benefits [Member] / D.E. Karn Generating Complex [Member]	USD 14,000,000 (absolute)	restructuring_footnote f5-10q / no-ai-xblr
2020-06-30	voluntary_separation	in_progress	140		2019-12		United States	Non-union employees across CMS Energy and Consumers	USD 8 (millions)	MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	After-tax charge of $8 million recorded for six months ended June 30, 2020; 140 employees accepted and were approved for early separation. Program announced December 2019.
2020-06-30	other	in_progress			2019-10	2023-12-31	United States	Electric utility — D.E. Karn generating complex	USD 35 (millions)	restructuring_footnote f5-10q / MiMo-V2.6-Flash-fp8-HTML	Retention incentive program to ensure staffing through 2023 coal unit retirements. Aggregate cost estimated at $35 million through 2023; $11 million cumulative expense charged as of June 30, 2020; up to $15 million expected in 2020. Recovery sought in 2020 electric rate case.
2020-06-30	other	completed			2020-06-01		United States	Operating, maintenance, and construction employees (UWUA bargaining unit)		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	UWUA agreement expired June 2020; in-person negotiations suspended due to COVID-19. Three-percent pay increase effective June 1, 2020 under interim agreement; tentative agreement to be reached within two weeks of lifting in-person restrictions, subject to ratification.
2020-06-30	voluntary_separation	in_progress	140		2019-12-01			Non-union employees	USD 8 (millions)	MD&A f5-10q / Qwen3.6-27B-Q8_0	Voluntary separation program for non-union employees announced in Dec 2019. 140 employees accepted and were approved for early separation in the six months ended June 30, 2020. After-tax charge of $8 million recorded.
2020-06-30	other	in_progress			2020-06-01		Michigan	Operating, maintenance, and construction employees		MD&A f5-10q / Qwen3.6-27B-Q8_0	UWUA agreement expired June 2020. Tentative agreement executed providing 3% pay increase effective June 1, 2020. Ratification pending.
2020-06-30	restructuring	in_progress						Retention Benefits [Member] / D.E. Karn Generating Complex [Member]	USD 11,000,000 (absolute)	restructuring_footnote f5-10q / no-ai-xblr
2020-03-31	voluntary_separation	in_progress	140		2019-12		United States	Non-union employees, CMS Energy and Consumers Energy	USD 8 (millions)	MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	After-tax charge for the three months ended March 31, 2020; 140 employees accepted and were approved for early separation. Companies expect future cost savings from better staffing alignment.
2020-03-31	voluntary_separation	in_progress	140		2019-12-01		United States	Non-union employees	USD 8 (millions)	MD&A f5-10q / Qwen3.6-27B-Q8_0	Voluntary separation program for non-union employees announced in Dec 2019. 140 employees accepted/approved for early separation in Q1 2020. After-tax charge of $8 million recorded.
2020-03-31	other	in_progress			2019-10-01	2023-12-31	Michigan	Electric Utility - D.E. Karn Generating Complex	USD 35 (millions)	MD&A f5-10q / Qwen3.6-27B-Q8_0	Retention incentive program to ensure staffing through 2023 retirement of coal units. Aggregate cost estimated at $35 million through 2023. $4 million expense recognized in Q1 2020.
2020-03-31	restructuring	in_progress						Retention Benefits [Member] / D.E. Karn Generating Complex [Member]	USD 4,000,000 (absolute)	restructuring_footnote f5-10q / no-ai-xblr
2019-12-31	voluntary_separation	announced			2019-12		United States	Non-union employees	USD 10 (millions)	MD&A f5-10k / MiMo-V2.6-Flash-fp8-HTML	Voluntary separation program for non-union employees announced December 2019; management communicated decisions in January 2020 and affected employees have 45 days to elect separation. Estimated after-tax charge of up to $10 million in 2020; headcount not disclosed.
2019-12-31	other	in_progress			2019-10	2023-12-31	United States — Essexville, Michigan	Electric utility — D.E. Karn generating complex	USD 35 (millions)	restructuring_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	Retention incentive program to hold staffing at D.E. Karn through the 2023 retirement of coal units 1 & 2; aggregate cost through 2023 estimated at $35 million, with $15 million of expense expected in 2020. $6 million recognized in 2019. Costs to be sought from customers; participating employee count not disclosed.
2019-12-31	voluntary_separation	announced			2019-12-31	2020-02-14	United States	Non-union employees	USD 10 (millions)	MD&A f5-10k / Qwen3.6-27B-Q8_0	Voluntary separation program for non-union employees announced in December 2019. After-tax charge of up to $10 million expected in 2020. Employees have 45 days to decide whether to separate after management decisions communicated in January 2020.
2019-12-31	restructuring	in_progress			2019-10-31	2023-12-31	Michigan	Electric Utility	USD 35 (millions)	MD&A f5-10k / Qwen3.6-27B-Q8_0	Retention incentive program for D.E. Karn generating complex staffing through anticipated retirement of coal-fueled units in 2023. Aggregate cost estimated at $35 million through 2023. $6 million recognized in 2019.
2019-12-31	restructuring	in_progress						Retention And Severance Benefits [Member] / D.E. Karn Generating Complex [Member]	USD 6,000,000 (absolute)	restructuring_footnote f5-10k / no-ai-xblr
2019-09-30	other	announced			2019-10	2023	Michigan	Electric Utility — D.E. Karn generating complex	USD 35 (millions)	other f5-10q / MiMo-V2.6-Flash-fp8-HTML	Retention incentive program announced October 2019 to maintain staffing through planned 2023 coal unit retirement; $6M expense expected in late 2019. Employee count not disclosed.
2019-09-30	other	announced			2019-10	2023-12-31	Michigan	Electric Utility - D.E. Karn Generating Complex	USD 35 (millions)	subsequent_events f5-10q / Qwen3.6-27B-Q8_0	Retention incentive program announced in October 2019 to ensure staffing through 2023 retirement of coal units. Aggregate cost estimated at $35 million. $6 million expense expected in late 2019. Employee count not disclosed.
2017-12-31	voluntary_separation	completed			2017	2017-12-31	Michigan	Electric Utility		MD&A f5-10k / Qwen3.6-27B-Q8_0	Absence in 2017 of a $6 million charge associated with a 2016 voluntary separation program implies no similar charge in 2017, but specific headcount or charge for 2017 is not explicitly quantified as a distinct action in the text provided, only referenced by absence of prior year charge. However, looking closely at 'Maintenance and Other Operating Expenses' for 2017 vs 2016, it mentions 'absence in 2017 of a $6 million charge associated with a 2016 voluntary separation program'. It does not explicitly state a 2017 voluntary separation occurred. Therefore, this action is likely null for 2017. I will remove this entry.
2017-09-30	voluntary_separation	completed								MD&A f5-10q / Qwen3.6-27B-Q8_0	Filing notes the 'absence, in 2017, of a 2016 voluntary separation plan' resulting in cost savings of $6 million (Electric Utility) and $4 million (Gas Utility) compared to the prior year. No specific headcount or charge amount for the current period is disclosed.
2016-12-31	voluntary_separation	in_progress	176		2016-06	2017-03-31	United States	Non-union employees, CMS Energy and Consumers	USD 11 (millions)	MD&A f5-10k / MiMo-V2.6-Flash-fp8-HTML	176 employees accepted and were approved for early separation; after hiring replacements, a net reduction of 126 employees is expected. Separations occur in early 2017.
2016-12-31	voluntary_separation	completed	176		2016-06-01		Michigan	Non-union employees	USD 11 (millions)	MD&A f5-10k / Qwen3.6-27B-Q8_0	Voluntary separation program for non-union employees announced in June 2016. 176 employees accepted and were approved for early separation. Net reduction expected to be 126 employees after hiring replacements.
2016-09-30	voluntary_separation	in_progress	176		2016-06		United States (Michigan)	Non-union employees across CMS Energy and Consumers	USD 11 (millions)	MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	176 employees accepted and were approved for early separation during Q3 2016. After hiring replacements for certain positions, net reduction of 140 employees expected. Charge recorded in Q3 2016.
2016-09-30	voluntary_separation	completed	176		2016-06-01		Michigan	Non-union employees	USD 11 (millions)	MD&A f5-10q / Qwen3.6-27B-Q8_0	176 employees accepted and were approved for early separation. Net reduction expected to be 140 employees after hiring replacements.
2016-06-30	voluntary_separation	announced			2016-06-30		United States (Michigan)	Non-union employees, CMS Energy and Consumers	USD 13 (millions)	MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	Program announced June 2016; management decisions communicated July 2016 with 45-day election window. Estimated charge range $10M–$15M in 2016. Number of employees affected not disclosed.
2016-06-30	voluntary_separation	announced			2016-06		Michigan	Non-union employees	USD 13 (millions)	MD&A f5-10q / Qwen3.6-27B-Q8_0	Voluntary separation program for non-union employees announced in June 2016. Estimated charge range of $10 million to $15 million in 2016. Management communicated decisions in July 2016.
2015-12-31	acquisition_addition	completed			2015-12	2015-12-31	Michigan, United States	Electric utility	USD 155 (millions)	business_combinations_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	Purchase of a 540-MW natural gas-fueled generating plant in Jackson, Michigan from AlphaGen Power LLC and DPC Juniper, LLC. No headcount added or assumed was disclosed.
2015-12-31	plant_closure	announced				2016-04-30	Michigan, United States	Electric utility		Item_1_Business f5-10k / MiMo-V2.6-Flash-fp8-HTML	Retirement of seven coal units (B.C. Cobb 4&5, J.C. Weadock 7&8, J.R. Whiting 1-3) was authorized for securitization of remaining book value; no associated workforce reduction was quantified. Annual electric rate increase reduced by $39 million upon retirement.
2015-12-31	plant_closure	completed				2015-06-30	Michigan, United States	Electric utility		other f5-10k / MiMo-V2.6-Flash-fp8-HTML	Three smaller natural gas-fueled generating units retired in June 2015; remaining book value securitized. No associated workforce reduction was quantified.
2015-09-30	other	completed			2015-05		Michigan, United States	Operating, maintenance, and construction employees		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	UWUA ratified a new five-year collective bargaining agreement with Consumers in May 2015.
2015-09-30	other	completed			2015-07		Michigan, United States	Call center employees		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	UWUA ratified a new five-year collective bargaining agreement with Consumers in July 2015.
2015-09-30	other	completed			2015-09		Michigan, United States	Zeeland employees		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	USW ratified a new five-year collective bargaining agreement with Consumers in September 2015.
2015-09-30	other	completed			2015-05-01		Michigan	Operating, maintenance, and construction employees		MD&A f5-10q / Qwen3.6-27B-Q8_0	UWUA ratified new five-year agreements with Consumers for operating, maintenance, and construction employees in May 2015.
2015-09-30	other	completed			2015-07-01		Michigan	Call center employees		MD&A f5-10q / Qwen3.6-27B-Q8_0	UWUA ratified new five-year agreements with Consumers for call center employees in July 2015.
2015-09-30	other	completed			2015-09-01		Zeeland, Michigan	Zeeland employees		MD&A f5-10q / Qwen3.6-27B-Q8_0	USW ratified a new five-year agreement with Consumers for Zeeland employees in September 2015.
2015-06-30	other	completed			2015-05-01		United States (Michigan)	Operating, maintenance, and construction employees		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	UWUA ratified a new five-year collective bargaining agreement with Consumers for operating, maintenance, and construction employees in May 2015.
2015-06-30	other	completed			2015-07-01		United States (Michigan)	Call center employees		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	UWUA ratified a new five-year collective bargaining agreement with Consumers for call center employees in July 2015 (subsequent event).
2015-06-30	other	completed			2015-05-01		Michigan	Operating, maintenance, and construction		other f5-10q / Qwen3.6-27B-Q8_0	UWUA ratified new five-year agreement with Consumers for operating, maintenance, and construction employees.
2015-06-30	other	completed			2015-07-01		Michigan	Call center		other f5-10q / Qwen3.6-27B-Q8_0	UWUA ratified new five-year agreement with Consumers for call center employees.
2015-03-31	other	announced			2015-04	2015-05	Michigan, United States	Operating, maintenance, and construction employees (UWUA bargaining unit)		other f5-10q / MiMo-V2.6-Flash-fp8-HTML	Tentative agreement reached in April 2015 on a new five-year collective bargaining agreement with the UWUA; existing agreement expires June 2015 and ratification was expected in May 2015. No affected-employee count or charge disclosed.
2014-12-31	voluntary_separation	completed					Michigan	Corporate		Item 1. Business - Customer Value f5-10k / Qwen3.6-27B-Q8_0	Consumers undertook initiatives to reduce costs through voluntary separation plans.
2014-09-30	voluntary_separation	completed					Michigan	Corporate / Utility Operations		MD&A f5-10q / Qwen3.6-27B-Q8_0	Filing mentions 'voluntary separation plans' as an initiative to reduce costs and minimize rate increases. No specific headcount or charge amounts are disclosed for the current period.
2013-12-31	voluntary_separation	completed					Michigan	Corporate / Utility		MD&A f5-10k / Qwen3.6-27B-Q8_0	Filing mentions 'voluntary separation program expenses' of $8 million in 2012 and initiatives to reduce costs through voluntary separation plans in 2013. No specific headcount affected is disclosed for 2013.
2013-06-30	voluntary_separation	completed			2012-01-01		Michigan	Corporate / Utility	USD 8 (millions)	MD&A f5-10q / Qwen3.6-27B-Q8_0	Filing notes the 'absence, in 2013, of $8 million of voluntary separation programs expenses' compared to 2012, indicating the program was executed in the prior year. No headcount count is provided.
2013-03-31	voluntary_separation	in_progress					Michigan, United States	Consumers (electric and gas utility)		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	MD&A lists a voluntary separation plan among Consumers' cost-reduction initiatives; no employee counts, dates, or severance amounts are disclosed in this filing.
2013-03-31	voluntary_separation	completed					Michigan	Corporate / Utility		MD&A f5-10q / Qwen3.6-27B-Q8_0	Filing states Consumers has undertaken initiatives to reduce costs through a 'voluntary separation plan'. No specific headcount or charge amount is disclosed for the current quarter.
2012-12-31	voluntary_separation	completed	232		2012-04-01	2012-07-01	United States	Salaried employees	USD 12 (millions)	MD&A f5-10k / MiMo-V2.6-Flash-fp8-HTML	CMS Energy announced a voluntary separation program for salaried employees in April 2012; management approved 232 employees for early separation with a majority separation date of July 1, 2012. Charge recorded for the year ended December 31, 2012.
2012-12-31	voluntary_separation	completed	232		2012-04-01	2012-07-01	Michigan	Salaried employees	USD 12 (millions)	MD&A f5-10k / Qwen3.6-27B-Q8_0	Voluntary separation program for salaried employees; majority separation date July 1, 2012.
2012-09-30	voluntary_separation	completed	232		2012-04-01	2012-07-01	United States	Salaried employees	USD 12 (millions)	MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	CMS Energy announced a voluntary separation program for salaried employees in April 2012; majority separation date was July 1, 2012. Charge of $12 million recorded in Q2 2012 (three months ended June 30, 2012).
2012-09-30	voluntary_separation	completed	232		2012-04-01	2012-07-01	United States	Salaried employees	USD 12 (millions)	MD&A f5-10q / Qwen3.6-27B-Q8_0	Announced in April 2012; separation date for majority was July 1, 2012. Charge recorded in Q2 2012.
2012-06-30	voluntary_separation	in_progress	232		2012-04-01	2012-07-01	United States (Michigan)	Salaried employees	USD 12 (millions)	MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	Program announced April 2012 for salaried employees; majority separation date July 1, 2012. Charge recorded in Q2 2012; program described as approved for 232 employees.
2012-06-30	voluntary_separation	in_progress	232		2012-04-01	2012-07-01		Salaried employees	USD 12 (millions)	MD&A f5-10q / Qwen3.6-27B-Q8_0	CMS Energy announced a voluntary separation program for salaried employees in April 2012. Management approved 232 employees for early separation with a separation date of July 1, 2012. A charge of $12 million was recorded during the three months ended June 30, 2012.
2012-03-31	voluntary_separation	announced			2012-04	2012-07-01	United States	Salaried employees		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	CMS Energy announced a voluntary separation program for salaried employees; participation level not yet predictable. Target separation date July 1, 2012.
2012-03-31	voluntary_separation	announced			2012-04	2012-07-01		Salaried employees		subsequent_events f5-10q / Qwen3.6-27B-Q8_0	CMS Energy announced a voluntary separation program for salaried employees. Target separation date is July 1, 2012. Participation level cannot be predicted.
2011-12-31	plant_closure	announced			2011-12-31	2015-01-31	Michigan	Electric utility — coal generation		Item_1_Business f5-10k / MiMo-V2.6-Flash-fp8-HTML	In December 2011 Consumers announced plans to mothball seven smaller coal-fueled units effective January 2015 (B.C. Cobb 4&5, J.C. Weadock, J.R. Whiting and related units). No employee impact, severance charge, or headcount reduction was quantified; options under evaluation include environmental retrofit, gas conversion, decommissioning, or a combination.
2011-12-31	other	completed			2011-12-31		Michigan	Electric utility — generation development		Item_1_Business f5-10k / MiMo-V2.6-Flash-fp8-HTML	Consumers formally canceled its planned 830-MW coal-fueled plant at the Karn/Weadock complex in December 2011, citing market conditions and environmental standards. The related $22 million development-cost write-off was recorded in 2010 when the project was deferred; no workforce impact was disclosed.
2011-06-30	voluntary_separation	completed								MD&A f5-10q / Qwen3.6-27B-Q8_0	Filing references '$6 million of voluntary separation plan expenses incurred in 2010' as a comparative item. No new voluntary separation actions or associated headcount/charges are disclosed for the current period.
2010-12-31	divestiture_reduction	completed				2011-01-31	Connecticut	Enterprises (IPP)		discontinued_operations_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	CMS Energy sold its ownership interest in Exeter (scrap-tire IPP) to ReEnergy in January 2011; no employee count disclosed. Related $6 million impairment recorded in 2010 discontinued operations.
2010-09-30	voluntary_separation	in_progress					Michigan, United States	Consumers Energy — electric and gas utility operations		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	MD&A cites $6M electric and $4M gas voluntary separation plan expenses for nine months ended 2010-09-30; no employee count or program details disclosed.
2010-09-30	other	completed			2010-04-30		Michigan, United States	Consumers Energy — operating, maintenance, and construction employees		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	Union ratified a new five-year collective bargaining agreement in April 2010; agreement changed postretirement health benefits, triggering OPEB remeasurement at 2010-04-30.
2010-09-30	other	completed			2010-07-31		Michigan, United States	Consumers Energy — virtual call center employees		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	Union ratified a new agreement in July 2010, effective August 2010 upon expiration of the prior agreement.
2010-09-30	other	announced			2010-10-31	2011-01-31	Michigan, United States	Consumers Energy — Zeeland employees		other f5-10q / MiMo-V2.6-Flash-fp8-HTML	United Steelworkers ratified a new agreement in October 2010; becomes effective January 2011 upon expiration of the prior agreement. Announcement date approximate (October 2010, day not specified).
2010-09-30	voluntary_separation	completed					Michigan	Consumers Energy Company	USD 7 (millions)	MD&A f5-10q / Qwen3.6-27B-Q8_0	Costs associated with the voluntary separation plan at Consumers.
2010-09-30	other	completed			2010-04-01		Michigan	Consumers Energy Company		MD&A f5-10q / Qwen3.6-27B-Q8_0	Union ratified new five-year agreement for operating, maintenance, and construction employees.
2010-09-30	other	completed			2010-07-01		Michigan	Consumers Energy Company		MD&A f5-10q / Qwen3.6-27B-Q8_0	Union ratified new agreement for virtual call center employees.
2010-09-30	other	announced			2010-10-01	2011-01-01	Michigan	Consumers Energy Company		MD&A f5-10q / Qwen3.6-27B-Q8_0	United Steelworkers ratified new agreement for Zeeland employees, effective January 2011.
2010-06-30	voluntary_separation	in_progress					United States	Electric utility and Gas utility		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	Voluntary separation plan expenses referenced in operating expense discussions ($6M electric, $4M gas for six months); no employee count or completion date disclosed.
2010-06-30	other	completed			2010-04-30		United States	Operations, maintenance, and construction		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	Union ratified a new five-year collective bargaining agreement with Consumers in April 2010 covering operating, maintenance, and construction employees; no headcount disclosed.
2010-06-30	voluntary_separation	completed					Michigan	Consumers Energy	USD 7 (millions)	MD&A f5-10q / Qwen3.6-27B-Q8_0	Filing discloses $6 million in voluntary separation plan expenses for the three months ended June 30, 2010, and $7 million for the six months ended June 30, 2010. No employee count is provided.
2010-03-31	other	announced			2010-04	2010-05	United States (Michigan)	Consumers Energy — Union-represented employees		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	Tentative five-year collective bargaining agreement reached in April 2010; ratification scheduled for May 2010. Prior agreement expires June 2010. Affected employee count not disclosed.
2010-03-31	voluntary_separation	in_progress					United States (Michigan)	Consumers Energy — Electric and Gas Utility segments		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	Voluntary separation plan expenses increased $6M (electric) and $4M (gas) vs. prior-year quarter; no employee count, program size, or completion date disclosed in this filing.
2010-03-31	voluntary_separation	in_progress							USD 7 (millions)	MD&A f5-10q / Qwen3.6-27B-Q8_0	Filing reports $7 million decrease in net income due to costs associated with the voluntary separation plan. Specific employee counts are not disclosed.
2009-12-31	voluntary_separation	in_progress	177		2009-11		United States — Michigan	Salaried employees	USD 11 (millions)	MD&A f5-10k / MiMo-V2.6-Flash-fp8-HTML	Voluntary separation program announced November 2009; decisions communicated January 2010. The $11M charge relates to 2010 and covers the combined voluntary and involuntary components of the program.
2009-12-31	voluntary_separation	in_progress	120		2009-11		United States — Michigan	Union employees		MD&A f5-10k / MiMo-V2.6-Flash-fp8-HTML	Union component of the same voluntary separation program; charge is disclosed only as a combined $11M for voluntary and involuntary components.
2009-12-31	layoff	announced	76		2010-02		United States — Michigan	Union employees		subsequent_events f5-10k / MiMo-V2.6-Flash-fp8-HTML	Lay-off of additional union employees announced February 2010, after fiscal year-end; included in the combined $11M charge expected to be recognized in 2010.
2009-12-31	voluntary_separation	announced	177		2009-11		Michigan	Salaried employees		subsequent_events f5-10k / Qwen3.6-27B-Q8_0	Voluntary separation program announced in Nov 2009; 177 salaried employees approved for early separation in Jan 2010. Part of $11M total charge expected in 2010.
2009-12-31	layoff	announced	120		2009-11		Michigan	Union employees		subsequent_events f5-10k / Qwen3.6-27B-Q8_0	120 union employees approved for early separation in Jan 2010 under program announced Nov 2009. Part of $11M total charge expected in 2010.
2009-12-31	layoff	announced	76		2010-02		Michigan	Union employees		subsequent_events f5-10k / Qwen3.6-27B-Q8_0	Additional 76 union employees laid off in Feb 2010. Part of $11M total charge expected in 2010.
2007-12-31	divestiture_reduction	completed			2007-03-31	2007-08-31	International (Argentina, Middle East, Africa, India, Brazil)	Enterprises		discontinued_operations_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	CMS Energy completed the sale of substantially all international assets during 2007; no headcount associated with the divestitures was disclosed.
2007-12-31	divestiture_reduction	completed			2007-04-30	2007-04-30	Michigan, United States	Electric utility (Palisades nuclear plant)		other f5-10k / MiMo-V2.6-Flash-fp8-HTML	Palisades sold to Entergy in April 2007; employees transferred to Entergy ceased participating in CMS Energy retirement plans. Number of transferring employees not disclosed.
2007-06-30	divestiture_reduction	completed			2007-04-01	2007-04-01	Michigan	Electric Utility / Nuclear		MD&A f5-10q / Qwen3.6-27B-Q8_0	Employees transferred to Entergy as a result of the sale of Palisades nuclear plant in April 2007. No specific headcount disclosed.
2007-06-30	divestiture_reduction	completed			2007-05-01	2007-05-01	Middle East, Africa, India	Enterprises		MD&A f5-10q / Qwen3.6-27B-Q8_0	Sale of ownership interest in businesses in Middle East, Africa, and India to TAQA in May 2007. No specific headcount disclosed.
2007-06-30	divestiture_reduction	completed			2007-06-01	2007-06-01	Brazil	Enterprises		MD&A f5-10q / Qwen3.6-27B-Q8_0	Sale of CMS Energy Brasil S.A. to CPFL Energia S.A. in June 2007. No specific headcount disclosed.
2007-06-30	divestiture_reduction	completed			2007-03-01	2007-03-01	Argentina, Michigan	Enterprises / Gas Utility		MD&A f5-10q / Qwen3.6-27B-Q8_0	Sale of portfolio of businesses in Argentina and northern Michigan non-utility natural gas assets to Lucid Energy in March 2007. No specific headcount disclosed.
2007-03-31	divestiture_reduction	completed			2007-04-11	2007-04-11	United States (Michigan)	Electric Utility — Palisades nuclear plant		restructuring_footnote f5-10q / MiMo-V2.6-Flash-fp8-HTML	Employees transferred to Entergy upon Palisades sale; no headcount disclosed. Transferred employees no longer participate in CMS retirement benefit plans.
2007-03-31	voluntary_separation	in_progress					United States (Michigan)	Electric Utility and Gas Utility		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	Voluntary separation program referenced as a driver of increased overhead expense; no employee count, charge, or timeline disclosed.
2007-03-31	restructuring	in_progress					United States (Michigan)	Utility business (electric and gas)		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	Utility reorganization announced in 2006; charges incurred in Q1 2007 referenced but no employee count or charge amount disclosed.
2007-03-31	voluntary_separation	in_progress					Michigan	Utility Operations		MD&A f5-10q / Qwen3.6-27B-Q8_0	Overhead expense increased primarily due to costs related to our voluntary separation program and costs associated with our utility reorganization.
2006-12-31	restructuring	announced			2006-11-01		Michigan, United States	Utility business		Item_1_Business f5-10k / MiMo-V2.6-Flash-fp8-HTML	Reorganization of utility business announced November 2006 to improve operating efficiency, reliability, and customer service. Filing states charges may be incurred in 2007 but does not quantify employees affected or charges. No specific headcount reduction disclosed.
2006-06-30	divestiture_reduction	announced			2006-07-11	2007-03-31	United States (Michigan)	Electric Utility — Nuclear Operations (Palisades plant and Big Rock ISFSI)		subsequent_events f5-10q / MiMo-V2.6-Flash-fp8-HTML	Agreement to sell Palisades nuclear plant and Big Rock ISFSI to Entergy for $380M. Asset Sale Agreement provides for offers of employment to all Palisades and Big Rock ISFSI employees at closing; specific employee count not disclosed. Targeted close Q1 2007.
2006-06-30	divestiture_reduction	announced			2006-07-24	2006-12-31	United States (Michigan)	Enterprises — MCV Partnership and FMLP interests		subsequent_events f5-10q / MiMo-V2.6-Flash-fp8-HTML	Agreement to sell 100% of stock of CMS Midland, Inc. and CMS Midland Holdings Company to GSO Capital Partners/Rockland Capital Energy Investments for $60.5M. Employee headcount impact not disclosed.
2005-09-30	other	completed					United States	Consumers Energy Company — operating, maintenance, construction, and call center employees		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	New 5-year collective bargaining agreements reached and ratified with the Utility Workers Union of America. Operating/maintenance/construction agreement expired 2005-06-01; call center agreement expired 2005-08-01. Approximately 46% of Consumers' employees are union-represented. No employee count or charge disclosed.
2005-03-31	other	completed			2005-04-30		United States (Michigan)	Operating, maintenance, and construction employees		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	New tentative Operating, Maintenance, and Construction Agreement reached with Utility Workers Union of America in April 2005; union membership voted to ratify. Prior agreement expired June 1, 2005. Approximately 46% of employees are union-represented.
2005-03-31	other	announced				2005-08-01	United States (Michigan)	Call center employees		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	Collective bargaining agreement with Utility Workers Union of America for call center employees set to expire August 1, 2005. No negotiation outcome disclosed as of filing date.
2004-12-31	restructuring	in_progress			2002-06-01		United States	Corporate	USD 0 (millions)	restructuring_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	Multi-year cost reduction program announced June 2002; no restructuring expense recorded in FY2004. Accrual balance decreased from $9M to $5M during FY2004 via $4M in payments. Employee counts not disclosed.
2004-12-31	divestiture_reduction	completed			2003-06-30	2003-06-30	United States	Natural Gas Transmission		discontinued_operations_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	Sale of Panhandle to Southern Union closed June 2003; employee headcount impact not disclosed. Prior-year action retained for context of multi-year divestiture program.
2004-12-31	restructuring	completed			2002-06-01	2004-12-31	United States	Corporate / CMS ERM	USD 0 (millions)	restructuring_footnote f5-10k / Qwen3.6-27B-Q8_0	Initiated in June 2002 to reduce annual operating costs. Accrual balance was $5 million at Dec 31, 2004. No new expense recorded in 2004; payments of $4 million made. CMS ERM closed Houston office in 2003 and moved headquarters to Jackson, MI.
2004-12-31	restructuring	in_progress			2002-06-01		United States	Corporate / Multiple	USD 0 (millions)	restructuring_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	Multi-year cost reduction program announced June 2002; FY2004 expense was $0 with $4M in payments; $5M accrual balance remaining at year-end ($2M involuntary termination, $3M lease termination). No employee count disclosed for FY2004 activity.
2004-12-31	divestiture_reduction	completed					Australia	Enterprises — Natural Gas Transmission		discontinued_operations_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	Sale of Goldfields and Parmelia business to APT completed August 2004; no headcount impact disclosed
2004-12-31	divestiture_reduction	completed					Australia	Enterprises — Independent Power Production		discontinued_operations_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	Sale of Loy Yang power plant completed April 2004; no headcount impact disclosed
2004-09-30	restructuring	in_progress			2002-06-01				USD 0 (millions)	restructuring_footnote f5-10q / Qwen3.6-27B-Q8_0	Initiatives announced June 2002 to reduce annual operating costs. No new expense recorded in Q3 2004; payments of $4 million made against prior accruals.
2004-06-30	restructuring	in_progress			2002-06-01		Michigan	Corporate	USD 0 (millions)	restructuring_footnote f5-10q / Qwen3.6-27B-Q8_0	Initiated in June 2002 to reduce annual operating costs by estimated $50 million. Includes headquarters relocation and employee terminations. No new expense charged in Q2 2004; $3 million paid from accrual.
2004-06-30	restructuring	completed					Michigan	Corporate		restructuring_footnote f5-10q / Qwen3.6-27B-Q8_0	Completed termination of numerous employees, including five officers, as part of the 2002 cost reduction initiatives.
2004-03-31	restructuring	in_progress			2002-06-01		Michigan	Corporate		restructuring_footnote f5-10q / Qwen3.6-27B-Q8_0	Initiated in June 2002 to reduce annual operating costs by estimated $50 million. Actions included relocating headquarters to Jackson, MI, changes to 401(k) and health plans, and termination of numerous employees including five officers. No specific headcount affected disclosed for Q1 2004; accrual balance was $7 million at March 31, 2004.
2003-12-31	restructuring	completed	187		2002-06-01	2003-12-31	United States	Corporate	USD 3 (millions)	restructuring_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	Multi-year program announced June 2002 targeting $50M annual cost reduction via HQ relocation, 401(k) and health care changes, and workforce reductions. 187 total officers/employees affected (65 terminated by YE2002, remainder completed in 2003). 2003 expense of $3M for involuntary termination benefits; ending accrual balance $9M. Includes 64 employees terminated plus 123 electing severance.
2003-12-31	divestiture_reduction	completed			2003-06-30	2003-07-01	United States	Natural Gas Transmission (Panhandle Eastern Pipe Line)		restructuring_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	Sale of Panhandle to Southern Union closed June 2003. Significant number of Panhandle employees elected to retire effective July 1, 2003. Exact headcount not disclosed. Pension plan retained payment obligations for vested Panhandle employees.
2003-12-31	plant_closure	completed				2003-07-31	United States	Corporate Headquarters		restructuring_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	Relocated CMS Energy corporate headquarters from Dearborn, Michigan to Jackson, Michigan in July 2003 as part of the June 2002 restructuring program. Headcount impact not separately disclosed.
2003-12-31	restructuring	completed	64		2002-06-01	2003-12-31	United States	Corporate	USD 3 (millions)	restructuring_footnote f5-10k / Qwen3.6-27B-Q8_0	Involuntary termination of 64 employees, including five officers. All remaining terminations completed in 2003. Expense of $3 million recorded in 2003.
2003-12-31	voluntary_separation	completed	123		2002-06-01	2002-12-31	United States	Corporate		restructuring_footnote f5-10k / Qwen3.6-27B-Q8_0	123 employees elected severance arrangements prior to December 31, 2002.
2003-12-31	divestiture_reduction	completed			2003-06-01	2003-06-01	United States	Natural Gas Transmission		discontinued_operations_footnote f5-10k / Qwen3.6-27B-Q8_0	Sale of Panhandle to Southern Union. Pension plan remeasurement and settlement/curtailment losses recorded. Specific headcount not disclosed.
2003-12-31	divestiture_reduction	completed			2003-07-01	2003-07-01	United States	Natural Gas Transmission		discontinued_operations_footnote f5-10k / Qwen3.6-27B-Q8_0	Sale of CMS Field Services to Cantera Natural Gas. Specific headcount not disclosed.
2003-12-31	divestiture_reduction	completed			2003-06-01	2003-06-01	United States	Energy Resource Management		discontinued_operations_footnote f5-10k / Qwen3.6-27B-Q8_0	Sale of CMS Viron. Specific headcount not disclosed.
2003-12-31	restructuring	completed	122		2002-06-01	2003-12-31	United States	Corporate / Enterprise-wide	USD 3 (millions)	restructuring_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	Program announced June 2002; 187 total officers/employees affected (64 terminated, 123 elected severance). 65 terminated by end of 2002; remaining 122 completed in 2003. FY2003 charge of $3M for involuntary termination benefits.
2003-12-31	divestiture_reduction	completed			2003-06-30	2003-07-01	United States	Natural Gas Transmission (Panhandle)		discontinued_operations_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	Panhandle sold June 2003; significant number of Panhandle employees elected to retire effective July 1, 2003. No specific headcount disclosed. Pension settlement loss of $25M ($16M after-tax) and curtailment gain of $10M ($7M after-tax) recorded in discontinued operations.
2003-12-31	restructuring	completed	187		2002-06	2003-12-31	United States	Corporate	USD 3 (millions)	restructuring_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	Cumulative program total of 187 officers and employees; 65 terminated by end of 2002, remainder completed in 2003. FY2003 involuntary termination expense was $3M. Program included headquarters relocation, 401(k) and health care plan changes.
2003-12-31	voluntary_separation	completed				2003-07-01	United States	Natural Gas Transmission (Panhandle)	USD 25 (millions)	restructuring_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	Significant number of Panhandle employees elected to retire as of July 1, 2003 following sale of Panhandle. Pension settlement loss of $25M ($16M after-tax) plus $10M curtailment gain ($7M after-tax). Headcount not disclosed.
2003-09-30	restructuring	completed	187		2002-06-01	2003-12-31	United States	Corporate	USD 4 (millions)	restructuring_footnote f5-10q / MiMo-V2.6-Flash-fp8-HTML	Program announced June 2002 to reduce operating costs ~$50M annually. 64 employees terminated plus 5 officers; 123 elected severance before Dec 31, 2002. All remaining terminations completed in 2003. Nine-month 2003 involuntary termination expense was $4M; ending accrual balance $12M ($5M involuntary termination, $7M lease termination).
2003-09-30	other	completed			2002-06-01	2003-07-31	United States	Corporate	USD 2 (millions)	restructuring_footnote f5-10q / MiMo-V2.6-Flash-fp8-HTML	Corporate headquarters relocation from Dearborn to Jackson, Michigan completed July 2003; ~$2M in relocation and headquarters expenses expensed as incurred. Part of broader restructuring program.
2003-09-30	restructuring	completed	64		2002-06-01	2003-09-30	United States	Corporate	USD 1 (millions)	restructuring_footnote f5-10q / Qwen3.6-27B-Q8_0	Initiated June 2002. 64 employees terminated. All remaining terminations completed in 2003. $1M involuntary termination benefits expensed in Q3 2003.
2003-09-30	restructuring	completed	123		2002-06-01	2003-09-30	United States	Corporate		restructuring_footnote f5-10q / Qwen3.6-27B-Q8_0	123 employees elected severance arrangements under the June 2002 restructuring initiative. No specific charge disclosed for this voluntary component in Q3.
2003-06-30	restructuring	completed	187		2002-06	2003-12-31	United States (Dearborn, Houston, Michigan)	Corporate, CMS Field Services, CMS MST	USD 3 (millions)	restructuring_footnote f5-10q / MiMo-V2.6-Flash-fp8-HTML	Program announced June 2002 to reduce operating costs ~$50M annually. 187 total affected (5 officers, 18 CMS Field Services, 41 CMS MST trading, 31 Dearborn severance electors, 92 Houston severance electors). 65 terminated by Dec 31 2002; remaining completed in 2003. $3M involuntary termination expense recorded in six months ended June 30, 2003.
2003-06-30	divestiture_reduction	completed			2003-06-11	2003-06-11	United States	Natural Gas Transmission (Panhandle)		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	Sale of Panhandle to Southern Union completed June 11, 2003 for ~$1.8B total proceeds. No employee headcount associated with the divestiture disclosed.
2003-06-30	divestiture_reduction	completed			2003-06	2003-06	United States	Energy Management Services (CMS Viron)	USD 14 (millions)	MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	Sale of CMS Viron majority assets to Chevron Energy Solutions closed June 2003. Total loss on sale was $14M ($9M net of tax). No employee headcount disclosed.
2003-06-30	divestiture_reduction	completed			2003-06	2003-06	United States	Natural Gas Transmission (Guardian Pipeline)	USD 4 (millions)	MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	Sale of one-third membership interest in Guardian Pipeline to WPS Resources subsidiary completed June 2003 for $26M. Loss of $4M ($3M after-tax). No employee headcount disclosed.
2003-06-30	divestiture_reduction	completed			2003-07	2003-07	United States	Natural Gas Transmission (CMS Field Services)		subsequent_events f5-10q / MiMo-V2.6-Flash-fp8-HTML	Sale of CMS Field Services to Cantera Resources completed July 2003 for ~$113M cash plus $50M face value note. Net proceeds ~$100M used to reduce debt. No employee headcount disclosed.
2003-06-30	restructuring	completed	187		2002-06-01	2003-12-31	United States	Corporate, CMS Field Services, CMS MST	USD 3 (millions)	restructuring_footnote f5-10q / Qwen3.6-27B-Q8_0	Initiated June 2002. Includes termination of 5 officers, 18 CMS Field Services employees, and 41 CMS MST trading group employees. 31 Dearborn-based and 92 Houston employees elected severance. All remaining terminations completed in 2003. $3M expense recorded in first half of 2003.
2003-06-30	restructuring	completed			2002-06-01	2003-07-01	Michigan	Corporate	USD 2 (millions)	restructuring_footnote f5-10q / Qwen3.6-27B-Q8_0	Relocation of corporate headquarters from Dearborn to Jackson, MI. Relocation completed July 2003. $2M in relocation and other headquarters expenses incurred in 2003.
2003-06-30	voluntary_separation	completed			2003-06-11	2003-07-01	United States	Panhandle (Discontinued Operations)	USD 13 (millions)	restructuring_footnote f5-10q / Qwen3.6-27B-Q8_0	Significant number of Panhandle employees elected to retire as of July 1, 2003 following the sale of Panhandle. $13 million after-tax settlement loss recorded pursuant to SFAS No. 88.
2003-03-31	restructuring	in_progress	64		2002-06-30	2003-12-31	United States	CMS Field Services and CMS Marketing, Services and Trading	USD 1 (millions)	restructuring_footnote f5-10q / MiMo-V2.6-Flash-fp8-HTML	Program announced June 2002; includes 5 officers, 18 CMS Field Services employees, and 41 CMS MST trading group employees. Remaining terminations to be completed in 2003.
2003-03-31	voluntary_separation	in_progress	123		2002-06-30	2003-12-31	United States (Dearborn, Michigan and Houston, Texas)	Corporate headquarters relocation and corporate functions		restructuring_footnote f5-10q / MiMo-V2.6-Flash-fp8-HTML	31 Dearborn-based and 92 Houston employees elected severance arrangements before December 31, 2002; 65 had been terminated as of that date. Part of broader restructuring including HQ relocation to Jackson, Michigan.
2003-03-31	restructuring	in_progress	187		2002-06-01	2003-12-31	United States	Corporate, Field Services, Marketing Services and Trading	USD 1 (millions)	restructuring_footnote f5-10q / Qwen3.6-27B-Q8_0	Initiated June 2002. 187 officers/employees terminated or elected severance prior to Dec 31, 2002. Remaining terminations to be completed in 2003. Q1 2003 expense of $1M for involuntary termination benefits.
2003-03-31	other	completed	300		2003-03-26	2003-04-01	Michigan	Call Center		other f5-10q / Qwen3.6-27B-Q8_0	Tentative collective bargaining agreement reached for Call Center employees, effective April 1, 2003.
2002-12-31	restructuring	in_progress	187		2002	2003	United States	Corporate, CMS Field Services, CMS MST trading group	USD 22 (millions)	restructuring_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	Program includes 5 officers, 18 CMS Field Services employees, 41 CMS MST trading employees, 31 Dearborn-based and 92 Houston employees electing severance; 65 terminated by year-end, remainder in 2003. Additional $11M charge for non-cancelable lease obligations from headquarters relocation to Jackson, MI.
2002-12-31	divestiture_reduction	announced			2002-12-21		United States	Natural gas transmission (Panhandle)		discontinued_operations_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	Definitive agreement to sell Panhandle companies to Southern Union Panhandle Corp. for $662M cash plus $1.166B debt assumption; pending FTC approval under Hart-Scott-Rodino Act. Panhandle had 1,155 FTE employees at year-end.
2002-12-31	divestiture_reduction	completed				2002-10-31	United States, Venezuela, Colombia	Oil and gas exploration and production		discontinued_operations_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	CMS Energy completed exit from oil and gas E&P business through sales of CMS Oil and Gas stock and properties in Venezuela and Colombia; combined after-tax loss of approximately $82M.
2002-12-31	restructuring	in_progress	187		2002	2003	United States	Corporate, CMS Field Services, CMS MST	USD 33 (millions)	MD&A f5-10k / Qwen3.6-27B-Q8_0	Termination of 5 officers, 18 CMS Field Services employees, and 41 CMS MST trading group employees. 65 terminated as of Dec 31, 2002; remaining to be completed in 2003. Includes $22M involuntary termination benefits and $11M non-cancelable lease obligations.
2002-12-31	restructuring	in_progress	187		2002-01-01	2003-12-31	United States	Corporate / CMS Field Services / CMS MST	USD 22 (millions)	restructuring_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	Program terminated 5 officers, 18 CMS Field Services employees, 41 CMS MST trading group employees; 31 Dearborn and 92 Houston employees elected severance. 65 of 187 separated by 2002-12-31; remainder expected in 2003. Charge covers involuntary termination benefits only.
2002-12-31	restructuring	in_progress			2002-01-01	2003-06-30	United States	Corporate headquarters relocation	USD 11 (millions)	restructuring_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	Present value of future non-cancelable lease obligations for relocation of corporate headquarters from Dearborn to Jackson, Michigan; no headcount reduction attributed to this component
2002-12-31	divestiture_reduction	completed			2002-09-30	2002-10-31	United States / Venezuela / Colombia	Oil and Gas Exploration and Production		discontinued_operations_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	Sale of CMS Oil and Gas stock and Venezuelan subsidiary completed September 2002; Colombian properties closed October 2002, completing exit from oil and gas E&P business; headcount not disclosed
2002-12-31	divestiture_reduction	announced			2002-12-21	2003-06-11	United States	Natural Gas Transmission (Panhandle)		discontinued_operations_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	Definitive agreement to sell Panhandle companies signed 2002-12-21; sale completed 2003-06-11 as subsequent event; headcount not disclosed
2002-12-31	divestiture_reduction	announced			2003-05-01	2003-09-30	United States	CMS Field Services		subsequent_events f5-10k / MiMo-V2.6-Flash-fp8-HTML	Definitive agreement to sell CMS Field Services to Cantera Resources Inc. for $115.5M cash plus $50M note; expected to close Q3 2003; headcount not disclosed
2002-12-31	restructuring	in_progress	187		2002-01-01	2003-12-31	United States	Corporate, CMS Field Services, CMS MST trading group	USD 22 (millions)	restructuring_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	Program terminated 5 officers, 18 CMS Field Services employees, 41 CMS MST trading group employees; 31 Dearborn and 92 Houston employees elected severance arrangements. Of 187 total, 65 terminated as of 2002-12-31; remainder to be completed in 2003. Announcement date approximate (initiatives announced during 2002).
2002-12-31	restructuring	in_progress			2002-01-01	2003-06-30	United States	Corporate headquarters relocation (Dearborn to Jackson, Michigan)	USD 11 (millions)	restructuring_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	Charge represents present value of future non-cancelable lease obligations for new Jackson headquarters; building opened March 2003 and will house approximately 1,450 employees. No headcount reduction attributed to this component.
2002-12-31	divestiture_reduction	completed			2002-01-01	2002-10-31	United States, Venezuela, Colombia, Equatorial Guinea	Oil and gas exploration and production (CMS Oil and Gas)		discontinued_operations_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	CMS Energy completed exit from oil and gas E&P business through sales of Equatorial Guinea interests (January 2002), Powder River Basin holdings (May 2002), stock of CMS Oil and Gas and Venezuela subsidiary (September 2002), and Colombia properties (October 2002). Headcount not disclosed.
2002-12-31	divestiture_reduction	announced			2002-12-21	2003-06-11	United States	Natural gas transmission (Panhandle)		discontinued_operations_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	Definitive agreement signed 2002-12-21 to sell Panhandle companies to Southern Union Panhandle Corp.; sale completed 2003-06-11. Panhandle had 1,155 FTE at 2002-12-31. Headcount removed not separately disclosed.
2002-12-31	divestiture_reduction	announced			2003-05-01	2003-09-30	United States	Field Services (CMS Gas Transmission subsidiary)		subsequent_events f5-10k / MiMo-V2.6-Flash-fp8-HTML	Definitive agreement signed May 2003 to sell CMS Field Services to Cantera Resources Inc. for $115.5 million cash plus $50 million note; expected to close Q3 2003. 18 CMS Field Services employees were included in the 2002 restructuring program.
2002-12-31	divestiture_reduction	in_progress			2002-06-01	2003-06-30	United States	Marketing, Services and Trading (CMS MST wholesale business, CMS Viron)		MD&A f5-10k / MiMo-V2.6-Flash-fp8-HTML	CMS Energy decided to phase out CMS MST wholesale energy trading; sale of wholesale gas book to Sempra closed January 2003 ($17M), agreement to sell wholesale power business to Constellation signed February 2003, agreements to sell CMS Viron businesses signed February 2003. 41 CMS MST trading group employees terminated under 2002 restructuring.
2002-09-30	restructuring	in_progress	60		2002-07-01		United States	Corporate / CMS Field Services / CMS MST	USD 17 (millions)	MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	Terminations of 5 officers, 18 CMS Field Services employees, and 37 CMS MST trading group employees as part of restructuring initiatives begun July 2002. Severance charge of $17M for involuntary termination benefits YTD.
2002-09-30	restructuring	announced	30		2002-09-30	2002-12-31	United States	Corporate / headquarters relocation	USD 5 (millions)	MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	Approximately 30 employees expected to be terminated in Q4 2002 as part of headquarters relocation to Jackson, Michigan and additional legal expenses. Total expected Q4 restructuring costs approximately $5M.
2002-09-30	restructuring	completed		25%	2002-06-30		United States	CMS MST (Marketing, Services and Trading)		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	CMS MST eliminated its speculative trading business and reduced its workforce by approximately 25 percent. Absolute headcount not disclosed.
2002-09-30	restructuring	in_progress	5		2002-09-30		Corporate	Executive	USD 17 (millions)	MD&A f5-10q / Qwen3.6-27B-Q8_0	Involuntary termination benefits for five officers.
2002-09-30	restructuring	in_progress	18		2002-09-30		United States	CMS Field Services	USD 17 (millions)	MD&A f5-10q / Qwen3.6-27B-Q8_0	Involuntary termination benefits for 18 CMS Field Services employees. Charge aggregated with officer terminations.
2002-09-30	restructuring	in_progress	37		2002-09-30		United States	CMS MST Trading	USD 17 (millions)	MD&A f5-10q / Qwen3.6-27B-Q8_0	Involuntary termination benefits for 37 CMS MST trading group employees. Charge aggregated with officer and Field Services terminations.
2002-09-30	restructuring	announced	30		2002-09-30	2002-12-31	United States	Corporate	USD 5 (millions)	MD&A f5-10q / Qwen3.6-27B-Q8_0	Expected additional restructuring costs in Q4 2002 related to terminating approximately 30 employees, relocating headquarters, and legal expenses.
2002-06-30	reduction_in_force	announced	50	25%	2002-06		United States	Marketing, Services and Trading (CMS MST)		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	CMS MST to reduce workforce by approximately 25 percent or 50 people as part of eliminating its speculative trading business; announced June 2002.
2002-06-30	divestiture_reduction	announced			2002-05		United States and international	Oil and Gas Exploration and Production (CMS Oil and Gas)		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	CMS Energy discontinued CMS Oil and Gas operations in May 2002; definitive sale agreements signed July/August 2002 for approximately $232 million. No employee count disclosed.
2002-06-30	divestiture_reduction	announced			2002-06	2003-06-30	United States	Marketing, Services and Trading — CMS Viron (energy performance contracting)		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	CMS Energy announced plan to sell CMS Viron in June 2002; results reclassified to discontinued operations with a $15 million loss. Management expects sale within one year. No employee count disclosed.
2002-06-30	restructuring	announced	50		2002-06-30		North America	Marketing, Services and Trading		MD&A f5-10q / Qwen3.6-27B-Q8_0	CMS MST will reduce its workforce by approximately 25 percent or 50 people.
2001-06-30	other	announced			2001-04	2001-07-01	Michigan, United States	Consumers — Palisades nuclear plant operations		other f5-10q / MiMo-V2.6-Flash-fp8-HTML	NRC-approved transfer of Palisades plant operating authority to Nuclear Management Company (NMC); salaried Palisades employees became NMC employees on 2001-07-01, union employees remain Consumers employees under NMC supervision. No employee count disclosed.
2000-09-30	other	announced			2000-10-31	2001-06-30	United States (Michigan)	Electric utility — Palisades nuclear plant operations		subsequent_events f5-10q / MiMo-V2.6-Flash-fp8-HTML	Consumers signed an agreement to become a full partner in Nuclear Management Company (NMC) and transfer responsibility for operating its Palisades plant to NMC. Salaried Palisades employees will become NMC employees in approximately mid-2001; union employees will remain Consumers employees working under NMC supervision. No employee count disclosed.
2000-09-30	other	completed			2000-06-01		United States (Michigan)	Consumers — operating, maintenance and construction (union and non-union)		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	New collective bargaining agreement with Utility Workers of America effective June 1, 2000 through June 1, 2005. Change in paid personal absence plan reduced operating expenses by $16 million; no headcount impact disclosed.
2000-06-30	other	completed			2000-06-01		Michigan, United States	Consumers Energy — operating, maintenance and construction		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	New collective bargaining agreement with the Union became effective June 1, 2000, running through June 1, 2005. Consumers was evaluating the financial effect of changes in the agreement. No affected-employee count disclosed.
2000-03-31	other	announced				2000-06-01	Michigan, United States	Consumers Energy — operating, maintenance and construction employees		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	New collective bargaining agreement reached with the Union, subject to ratification by members, expected effective June 1, 2000. Michigan State Utility Workers Council recommends ratification. No employee count disclosed.
1999-12-31	acquisition_addition	completed			1999-03-29	1999-03-29	United States	Natural Gas Transmission, Storage and Processing		business_combinations_footnote f5-10k / MiMo-V2.6-Flash-fp8-HTML	Panhandle Eastern Pipe Line Company acquired from Duke Energy for $1.9B cash plus $300M assumed debt; employee headcount added not disclosed
1997-09-30	plant_closure	completed			1997-08-29		Michigan, United States	Consumers electric operations — Big Rock Point nuclear power plant		MD&A f5-10q / MiMo-V2.6-Flash-fp8-HTML	Plant closed permanently 1997-08-29 as uneconomical in a competitive environment; decommissioning began September 1997 and is expected to take five to ten years. No employee headcount impact disclosed; decommissioning fund expected adequate to cover costs.
1997-06-30	plant_closure	announced				1997-08-29	Michigan, United States	Consumers electric operations — Big Rock Point nuclear power plant		other f5-10q / MiMo-V2.6-Flash-fp8-HTML	Permanent closure of the Big Rock Point nuclear plant set for August 29, 1997, ahead of the plant's original May 31, 2000 license-end date, because management judged it uneconomical in a more competitive environment. Decommissioning begins September 1997 and is expected to take five to ten years. No affected-employee count, severance charge, or workforce reduction figure is disclosed; the filing states the existing decommissioning fund plus future customer collections and fund earnings are expected to cover decommissioning costs.
1996-03-31	other	in_progress					Michigan	Industrial (Automotive)		MD&A f5-10q / Qwen3.6-27B-Q8_0	General Motors strike adversely impacted industrial sales; resolved in late March 1996.