Name of Respondent
Consumers Energy Company

This Report Is:
(1) [ X ] An Original
I12} f 1A Resubmission

Date of Report
(Mo, Da, Yr)

Year of Report
December 31, 2016

PARTICULARS CONCERNING CERTAIN INCOME DEDUCTIONS
AND INTEREST CHARGES ACCOUNTS
Report the information specified below, in the order
given, for the respective income deduction and interest
charges accounts. Provide a subheading for each account
and a total forthe account. Additional columns may be
added if deemed appropriate with respect to any account.
(a) Miscellaneous Amortization (Account
425)-Describe the nature of items included in this account,
the contra account charged, the total of amortization
charges for the year, and the period of amortization.
(b) Miscellaneous Income Deductions-- Report the
nature, payee, and amount of other income deductions for
the year as required by Accounts 426.1, Donations; 426.2,
Life Insurance; 426.3, Penalties; 426.4, Expenditures for
Certain Civic, Political and Related
Line
~1

Activities; and 426.5, Other Deductions, of the Uniform
System of Accounts. Amounts of less than 5% of each
account total for the year (or $1,000, whichever is greater)
may be grouped by classes within the above accounts.
(c) Interest on Debt to Associated Companies
(Account 430) -- For each associated company to which
interest on debt was incurred during the year, indicate the
amount and interest rate respectively for (a) advances on
notes, (b) advances on open account, (c) notes payable,
(d) accounts payable, and (e) other debt, and total
interest. Explain the nature of other debt on which
interest was incurred during the year.
(d) Other Interest Expense (Account 431) - Report
particulars (details) including the amount and interest rate
for other interest charges incurred during the year.

Item

Amount
(b)

w

ACCOUNT 425- MISCELLANEOUS AMORTIZATION

2
3

ACCOUNT 426 - MISCELLANEOUS INCOME DEDUCTIONS

4
5

426.1 - Donations

6
7

CE Foundation

15,000,000

8

Social Welfare
PeopleCare

7,354,562
1,500,000

9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33

Community, Civic & Cultural Development
Education
Health Care
Environmental
Other Donations
Total - 426.1

34
35
36
37
38
39
40
41
42

Compensation Expense-SERP
Compensation Expense-EICP
Customer Value Initiative
Compensation Expense-DSSP
Detroit Investment Fund
Corporate Giving
Compensation & Benefit Billing Credits
Other Deductions (minor ;terns under 5% of account balance)
Total 426.5

689,700
178,410
25,500
24,129
61,903
24,834,204

426.3 - Penalties and Other Deductions
MPSC Billing Violation - State of Michigan
MPSC Non-Compliance SI 326629 - State of Michigan
MPSC Non-Compliance SI 343425 - State of Michigan
Utility Outage Credits
Total - 426.3

515,800
40,000
20,000
10,116
585,916

426.4 - Expenditures of Civic & Political Activities
Citizens to Energize Michigan's Economy Contributions
Governmental Affairs Activity
Total 426.4

15,000,000
5,120,873
20,120,873

426.5 - Other Deductions
Compensation Expense-Restricted Stock

MPSC FORM P-521 (Rev. 12-\10)

Page 340

15,563,576
9,219,390
3,727,198
1,978,103
1,375,901
1,255,790
620,828
(233,284)
147,888
33,655,390