Name of Respondent
Consumers Energy Company

This Report Is:
(1) [ X ] An Original
(2) f l A Resubmission

Date of Report
(Mo , Da , Yr)

Year of Report
December 31 , 2015

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 subhead ing for each account
and a total for the account. Addit ional columns may be
added if deemed appropriate with respect to any account.
(a) Miscellaneous Amortization (Account
425)-Describe the nature of items included in th is account,
t he contra account charged , the total of amortization
charges for the yea r, and the period of amortization.
(b) Miscellaneous In come 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 , Expend itures for
Certain Civic, Political and Related

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, ind icate 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) includ ing the amount and interest rate
for other interest charges incurred during the vear.
Amount
(b)

Item
(a)

Line
No .

1
2
3
4

ACCOUNT 425 - MISCELLANEOUS AMORTIZATION

5
6
7
8
9
10

426 . 1 - Donations

11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41

119,412

ACCOUNT 426 - MISCELLANEOUS INCOME DEDUCTIONS

1,500,000
697 ,843
136,459
130,571
127,850
39 ,500
37 ,100
110,537
2 ,779 ,860

PeopleCare
Community, Civic & Cultural Development
Social Welfare
CE Foundation
Education
Environmental
Health Care
Other Donations
Total - 426 .1
426.3 - Penalties and Other Deductions

26 ,826
26 ,826

Utility Outage Credits
Total - 426 .3
426.4 - Expenditures of Civic & Political Activities
Governmental Affairs Activity
C itizens to Energize Michigan's Economy Contributions
Total 426.4

6 ,789 ,142
1,513 ,750
8 ,302 ,892

426.5 - Other Deductions
Compensation Expense-Restricted Stock
Compensation Expense-EICP
Compensation Ex pense-SERP
Customer Value Initiative
Compen sation Ex pense-DSSP
Corporate Giving
Compensation & Benefit Billing Credits
Other Deduction s (minor items under 5% of account balance)
Total 426 .5

MPSC FORM P-521 (Rev. 12-00)

Page 340

19, 107,020
14,256 ,129
10,455 ,293
1,963 ,536
1,096 ,514
729 ,252
(292 ,252)
425 ,850
47,741 ,342