Name of Respondent This Report is: Consumers Energy Company (2) i (1) ]An Original 1 A Resubmission Data of Report Year of Report (Mo, Da, Yr) 4/2/2015 December 31, 2014 CONCERNING CERTAIN INCOME DEDUCTIONS AND CHARGES ACCOUNTS Report the information speci?ed below, in the order given, for the respective income deduction and interest charges accounts. Provide a subheading for each account and a total for the account. Additional columns may be added if deemed appropriate with respect to any account. 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. Miscellaneous Income Deductions? Report the nature, payee, and amount of other income deductions for the year as required by Accounts 4261, Donations; 4262, Life insurance; 426.3, Penalties; 426.4, Expenditures 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. 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 advances on notes, advances on open account, (0) notes payable, accounts payable, and other debt, and total interest. Explain the nature of other debt on which interest was incurred during the year. Other Interest Expense (Account 431) Report particulars (details) including the amount and interest rate for other interest charges incurred during the year. Line Item Amount No. 1 ACCOUNT 425 - 159,475 2 3 ACCOUNT 426 - MISCELLANEOUS DEDUCTIONS 4 5 426.1 - Donations 6 7 CE Foundation 10,000,000 8 Social Welfare 4,284,519 9 PeopleCare 1 500,000 10 Community, Civic 8 Cultural Development 449,288 11 Education 121,300 12 Environmental 27,000 13 Health Care 25,100 14 Other Donations 90,448 15 Total - 426.1 16,497,655 16 17 426.3 Penalties and Other Deductions 18 19 MPSC Penalty 90,000 20 Audit Settlement 75,000 21 Environmental Penalty 69,000 22 Utility Outage Credits (228,250) 23 Total - 426.3 5,750 24 25 426.4 Expenditures of Civic 8 Political Activities 26 27 Governmental Affairs Activity 5,863,657 28 Citizens to Energize Michigan?s Economy Contributions 7,000,000 29 Total 426.4 12,863,657 30 31 426.5 - Other Deductions 32 33 Compensation Expense?Restricted Stock 13,086,488 34 Compensation Expense-Bonus 12,485,482 35 Compensation Expense-SERP 7,746,231 36 Customer Value initiative 1 922,266 37 Compensation ExpenseDSSP 717,829 38 Corporate Giving 548,871 39 Compensation Benefit Billing Credits (367,653) 40 Other Deductions (minor items under 5% of account balance) 675,998 41 Total 426.5 36,815,512 MPSC FGRM 9621 (Rev. 12-00) Page 340