other cost-saving initiatives undertaken by consumers include : · replacement of coal-fueled generation with cleaner and more efficient gas-fueled generation , renewable energy , and energy waste reduction and demand response programs · targeted infrastructure investment , including the installation of smart meters · information and control system efficiencies · employee and retiree health care cost sharing · workforce productivity enhancements in addition , consumers ' gas commodity costs declined by 60 percent from 2007 through 2017 , due not only to a decrease in market prices but also to consumers ' improvements to its gas infrastructure and optimization of its gas purchasing and storage strategy . these gas commodity savings are passed on to customers . planet : the planet element of the triple bottom line represents cms energy 's and consumers ' commitment to protect the environment ; this commitment extends beyond complying with the various state and federal environmental and health and safety laws and regulations to which cms energy and consumers are subject . consideration of climate change risk and other environmental risks is embedded in the companies ' strategy , business planning , and enterprise risk management processes . cms energy and consumers continue to focus on opportunities to reduce their carbon footprint by replacing coal-fueled generation with gas-fueled generation and renewable energy . in 2016 , consumers retired seven of its coal-fueled electric generating units , representing 33 percent of its owned coal-fueled generating capacity . as a result of these retirements and other actions taken by cms energy and consumers , the companies ' combined percentage of electric supply ( self-generated and purchased ) from coal has decreased by 16 percentage points since 2015 . 55 additionally , over the last 20 years , consumers has reduced its sulfur dioxide emissions by 80 percent , its nitrogen oxide emissions by 90 percent , and its particulate matter emissions by 80 percent . over the last ten years , consumers has reduced its mercury emissions by 70 percent . going forward , consumers will continue to invest in renewable generation and energy waste reduction programs in order to meet the requirements set by the 2016 energy law and to fulfill customer demand beyond the renewable energy standard . cms energy will continue to pursue further opportunities for the development of renewable generation projects through its non-utility businesses . the 2016 energy law aligns with consumers ' clean and lean strategy , which focuses on increasing its generation of renewable energy , helping its customers use less energy , and offering demand response programs to reduce demand during critical peak times . among other things , the 2016 energy law : · raised the renewable energy standard from the present ten-percent requirement to 12.5 percent by 2019 and 15 percent by 2021 · established a goal of 35 percent combined renewable energy and energy waste reduction by 2025 · authorized incentives for demand response programs and expanded existing incentives for energy efficiency programs , referring to the combined initiatives as energy waste reduction programs in a further effort to advance its environmental stewardship and to meet the requirements of present and future regulations , consumers has adopted the following voluntary goals for air emissions , water use , and waste reduction : · committed to a 20-percent reduction of carbon dioxide emissions intensity ( pounds of carbon dioxide per mwh generated ) by 2025 from a 2008 baseline . in 2016 , consumers achieved a reduction in total tons of carbon dioxide emitted of over 30 percent compared to 2008 . · committed to a 20-percent reduction in water usage ( gallons per mwh generated ) by 2020 , and surpassed that goal in 2017 with a 35-percent reduction in water used to generate electricity . · committed to a cumulative waste reduction goal of one million cubic yards of landfill space avoided by 2019 , and met that goal in 2017. cms energy and consumers are monitoring numerous legislative and regulatory initiatives , including those to regulate greenhouse gases , and related litigation . they are also monitoring potential changes in policies under the trump administration . while cms energy and consumers can not predict the outcome of these matters , which could have a material effect on the companies , they intend to continue to move forward with their clean energy plan , their carbon reduction goals , and their emphasis on supply diversity . profit : the profit element of the triple bottom line represents cms energy 's and consumers ' commitment to meeting financial objectives and providing economic development opportunities and benefits in the communities in which they do business . cms energy 's and consumers ' financial strength allows them to maintain solid investment-grade credit ratings and thereby reduce funding costs for the benefit of customers and investors , to preserve and create jobs , and to reinvest in the communities they serve . 56 in 2017 , cms energy 's net income available to common stockholders was $ 460 million , and diluted eps were $ 1.64. this compares with net income available to common stockholders of $ 551 million and diluted eps of $ 1.98 in 2016. in 2017 , benefits from electric and gas rate increases and higher weather-adjusted electric and gas deliveries were more than offset by the impacts of the tcja and by higher depreciation on increased plant in service . a more detailed discussion of the factors affecting cms energy 's and consumers ' performance can be found in the results of operations section that follows this executive overview . consumers projects that its total electric deliveries will remain stable or increase slightly through 2022 , and that its gas deliveries will remain stable in 2018 and increase moderately through 2022. this outlook reflects growth in electric demand offset partially by energy waste reduction programs , and growth in gas demand offset partially by energy efficiency and conservation . story_separator_special_tag these decreases were offset partially by a $ 6 million increase in postretirement benefit costs , a $ 4 million charge associated with a 2016 voluntary separation program , and a $ 3 million increase in other gas operating and maintenance expenses . depreciation and amortization : for 2017 , depreciation and amortization expense increased $ 18 million compared with 2016 , and for 2016 , depreciation and amortization expense increased $ 23 million compared with 2015. both increases were due primarily to higher depreciation expense from increased plant in service . general taxes : for 2017 , general taxes increased $ 5 million compared with 2016 , and for 2016 , general taxes increased $ 7 million compared with 2015. both increases were due to increased property taxes , reflecting higher capital spending . other income , net of expenses : for 2017 , other income , net of expenses , decreased $ 8 million compared with 2016. this change was due to an $ 11 million reduction in nonoperating retirement benefits credits , offset partially by the $ 4 million impact of benefit plan changes . also contributing to the change were $ 3 million in higher donations and $ 3 million in other expenses . these changes were offset partially by a $ 5 million gain on the donation of cms energy stock by consumers , which was eliminated on cms energy 's consolidated statements of income . for 2016 , other income , net of expenses , increased $ 11 million compared with 2015. this change was due to a $ 21 million increase in nonoperating retirement benefits credits and a $ 1 million decrease in other expenses . the increase in postretirement benefit credits was attributable primarily to a change in the discount-rate methodology used to calculate postretirement benefit costs . these changes were offset partially by an $ 8 million increase in donations and by the absence , in 2016 , of a $ 3 million gain on a donation of cms energy stock by consumers . the gain was eliminated on cms energy 's consolidated statements of income . 64 income taxes : for 2017 , income taxes increased $ 21 million compared with 2016. this change reflected increases of $ 15 million due to higher utility earnings , a $ 9 million increase to recognize the impacts of the tcja , and $ 1 million in other income taxes . these changes were offset partially by the $ 4 million impact of a reduction in consumers ' effective state income tax rate . for additional details on the tcja and on the reduction in consumers ' effective state income tax rate , see item 8. financial statements and supplementary datanotes to the consolidated financial statementsnote 14 , income taxes . for 2016 , income taxes decreased $ 4 million compared with 2015. this reduction was due primarily to a change in the treatment of excess tax benefits on restricted stock awards as a result of the early adoption of a new accounting standard . enterprises results of operations replace_table_token_17_th for 2017 , net income of the enterprises segment decreased $ 44 million compared with 2016 , due primarily to $ 57 million in higher income taxes due to the impacts of the tcja , offset partially by a $ 13 million increase due primarily to higher prices for capacity and demand revenue from dig . for additional details on the tcja , see item 8. financial statements and supplementary datanotes to the consolidated financial statementsnote 14 , income taxes . for 2016 , net income of the enterprises segment increased $ 13 million compared with 2015 , due primarily to higher prices for capacity and demand revenue from dig . corporate interest and other results of operations replace_table_token_18_th for 2017 , corporate interest and other net expenses increased $ 62 million compared with 2016. this increase was due primarily to $ 57 million in higher income taxes due to the impacts of the tcja , and the absence , in 2017 , of a settlement reached with the michigan department of treasury that resulted in a $ 2 million after-tax reduction in general taxes and a $ 3 million reduction in income tax expense . for additional details on the tcja , see item 8. financial statements and supplementary datanotes to the consolidated financial statementsnote 14 , income taxes . in addition , corporate interest and other net expenses also reflected the elimination in consolidation of a $ 9 million after-tax intercompany gain resulting from the donation of cms energy stock at consumers . these changes were offset partially by lower fixed charges of $ 4 million , increases of $ 3 million at enerbank , and lower administrative and other expenses of $ 2 million . in both 2017 and 2016 , cms energy incurred an after-tax loss of $ 11 million on the early extinguishment of debt . for 2016 , corporate interest and other net expenses increased $ 7 million compared with 2015. this increase was due primarily to an $ 11 million after-tax loss on the early extinguishment of debt and $ 8 million of higher interest expense , reflecting higher debt levels . these increases were offset partially by a settlement reached with the michigan department of treasury that resulted in a $ 2 million after-tax reduction in general taxes and a $ 3 million reduction in income tax expense , and by $ 1 million of higher earnings at enerbank . also contributing to the change were the absence , in 2016 , of $ 6 million of 65 additional income tax expense attributable to higher michigan corporate income tax and to the establishment of a valuation allowance for certain tax credits . cash position , investing , and financing at december 31 , 2017 , cms energy had $ 204 million of consolidated cash and cash equivalents , which included $ 22 million of restricted

debt to ebitda 1 < 6.0 to 1.0 4.3 to 1.0 consumers debt to capital 2 < 0.65 to 1.0 0.47 to 1.0 1 applies to cms energy 's $ 550 million revolving credit agreement and $ 225 million and $ 180 million term loan agreements . 2 applies to consumers ' $ 650 million and $ 250 million revolving credit agreements and its $ 68 million , $ 35 million , and $ 30 million reimbursement agreements . components of cms energy 's and consumers ' cash management plan include controlling operating expenses and capital expenditures and evaluating market conditions for financing and refinancing opportunities . cms energy 's and consumers ' present level of cash and expected cash flows from operating activities , together with access to sources of liquidity , are anticipated to be sufficient to fund the companies ' contractual obligations for 2018 and beyond . 70 contractual obligations : presented in the following table are cms energy 's and consumers ' contractual obligations . the table excludes all amounts classified as current liabilities on cms energy 's and consumers ' consolidated balance sheets , other than the current portion of long-term debt , capital leases , and financing obligation . replace_table_token_22_th 1 long-term contracts for purchase of commodities and related services , and construction and service agreements . the commodities and related services include natural gas and coal with associated transportation . 2 long-term ppas from certain affiliates of cms enterprises . cms energy and consumers also have recognized non-current liabilities for which the timing of payments can not be reasonably estimated . these items , which are excluded from the table above , include regulatory liabilities , deferred income taxes , workers compensation liabilities , accrued liabilities under renewable energy programs , and other liabilities . retirement benefits are also excluded from the table 71 above .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```debt to ebitda 1 < 6.0 to 1.0 4.3 to 1.0 consumers debt to capital 2 < 0.65 to 1.0 0.47 to 1.0 1 applies to cms energy 's $ 550 million revolving credit agreement and $ 225 million and $ 180 million term loan agreements . 2 applies to consumers ' $ 650 million and $ 250 million revolving credit agreements and its $ 68 million , $ 35 million , and $ 30 million reimbursement agreements . components of cms energy 's and consumers ' cash management plan include controlling operating expenses and capital expenditures and evaluating market conditions for financing and refinancing opportunities . cms energy 's and consumers ' present level of cash and expected cash flows from operating activities , together with access to sources of liquidity , are anticipated to be sufficient to fund the companies ' contractual obligations for 2018 and beyond . 70 contractual obligations : presented in the following table are cms energy 's and consumers ' contractual obligations . the table excludes all amounts classified as current liabilities on cms energy 's and consumers ' consolidated balance sheets , other than the current portion of long-term debt , capital leases , and financing obligation . replace_table_token_22_th 1 long-term contracts for purchase of commodities and related services , and construction and service agreements . the commodities and related services include natural gas and coal with associated transportation . 2 long-term ppas from certain affiliates of cms enterprises . cms energy and consumers also have recognized non-current liabilities for which the timing of payments can not be reasonably estimated . these items , which are excluded from the table above , include regulatory liabilities , deferred income taxes , workers compensation liabilities , accrued liabilities under renewable energy programs , and other liabilities . retirement benefits are also excluded from the table 71 above .
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 Suspicious Activity Report : other cost-saving initiatives undertaken by consumers include : · replacement of coal-fueled generation with cleaner and more efficient gas-fueled generation , renewable energy , and energy waste reduction and demand response programs · targeted infrastructure investment , including the installation of smart meters · information and control system efficiencies · employee and retiree health care cost sharing · workforce productivity enhancements in addition , consumers ' gas commodity costs declined by 60 percent from 2007 through 2017 , due not only to a decrease in market prices but also to consumers ' improvements to its gas infrastructure and optimization of its gas purchasing and storage strategy . these gas commodity savings are passed on to customers . planet : the planet element of the triple bottom line represents cms energy 's and consumers ' commitment to protect the environment ; this commitment extends beyond complying with the various state and federal environmental and health and safety laws and regulations to which cms energy and consumers are subject . consideration of climate change risk and other environmental risks is embedded in the companies ' strategy , business planning , and enterprise risk management processes . cms energy and consumers continue to focus on opportunities to reduce their carbon footprint by replacing coal-fueled generation with gas-fueled generation and renewable energy . in 2016 , consumers retired seven of its coal-fueled electric generating units , representing 33 percent of its owned coal-fueled generating capacity . as a result of these retirements and other actions taken by cms energy and consumers , the companies ' combined percentage of electric supply ( self-generated and purchased ) from coal has decreased by 16 percentage points since 2015 . 55 additionally , over the last 20 years , consumers has reduced its sulfur dioxide emissions by 80 percent , its nitrogen oxide emissions by 90 percent , and its particulate matter emissions by 80 percent . over the last ten years , consumers has reduced its mercury emissions by 70 percent . going forward , consumers will continue to invest in renewable generation and energy waste reduction programs in order to meet the requirements set by the 2016 energy law and to fulfill customer demand beyond the renewable energy standard . cms energy will continue to pursue further opportunities for the development of renewable generation projects through its non-utility businesses . the 2016 energy law aligns with consumers ' clean and lean strategy , which focuses on increasing its generation of renewable energy , helping its customers use less energy , and offering demand response programs to reduce demand during critical peak times . among other things , the 2016 energy law : · raised the renewable energy standard from the present ten-percent requirement to 12.5 percent by 2019 and 15 percent by 2021 · established a goal of 35 percent combined renewable energy and energy waste reduction by 2025 · authorized incentives for demand response programs and expanded existing incentives for energy efficiency programs , referring to the combined initiatives as energy waste reduction programs in a further effort to advance its environmental stewardship and to meet the requirements of present and future regulations , consumers has adopted the following voluntary goals for air emissions , water use , and waste reduction : · committed to a 20-percent reduction of carbon dioxide emissions intensity ( pounds of carbon dioxide per mwh generated ) by 2025 from a 2008 baseline . in 2016 , consumers achieved a reduction in total tons of carbon dioxide emitted of over 30 percent compared to 2008 . · committed to a 20-percent reduction in water usage ( gallons per mwh generated ) by 2020 , and surpassed that goal in 2017 with a 35-percent reduction in water used to generate electricity . · committed to a cumulative waste reduction goal of one million cubic yards of landfill space avoided by 2019 , and met that goal in 2017. cms energy and consumers are monitoring numerous legislative and regulatory initiatives , including those to regulate greenhouse gases , and related litigation . they are also monitoring potential changes in policies under the trump administration . while cms energy and consumers can not predict the outcome of these matters , which could have a material effect on the companies , they intend to continue to move forward with their clean energy plan , their carbon reduction goals , and their emphasis on supply diversity . profit : the profit element of the triple bottom line represents cms energy 's and consumers ' commitment to meeting financial objectives and providing economic development opportunities and benefits in the communities in which they do business . cms energy 's and consumers ' financial strength allows them to maintain solid investment-grade credit ratings and thereby reduce funding costs for the benefit of customers and investors , to preserve and create jobs , and to reinvest in the communities they serve . 56 in 2017 , cms energy 's net income available to common stockholders was $ 460 million , and diluted eps were $ 1.64. this compares with net income available to common stockholders of $ 551 million and diluted eps of $ 1.98 in 2016. in 2017 , benefits from electric and gas rate increases and higher weather-adjusted electric and gas deliveries were more than offset by the impacts of the tcja and by higher depreciation on increased plant in service . a more detailed discussion of the factors affecting cms energy 's and consumers ' performance can be found in the results of operations section that follows this executive overview . consumers projects that its total electric deliveries will remain stable or increase slightly through 2022 , and that its gas deliveries will remain stable in 2018 and increase moderately through 2022. this outlook reflects growth in electric demand offset partially by energy waste reduction programs , and growth in gas demand offset partially by energy efficiency and conservation . story_separator_special_tag these decreases were offset partially by a $ 6 million increase in postretirement benefit costs , a $ 4 million charge associated with a 2016 voluntary separation program , and a $ 3 million increase in other gas operating and maintenance expenses . depreciation and amortization : for 2017 , depreciation and amortization expense increased $ 18 million compared with 2016 , and for 2016 , depreciation and amortization expense increased $ 23 million compared with 2015. both increases were due primarily to higher depreciation expense from increased plant in service . general taxes : for 2017 , general taxes increased $ 5 million compared with 2016 , and for 2016 , general taxes increased $ 7 million compared with 2015. both increases were due to increased property taxes , reflecting higher capital spending . other income , net of expenses : for 2017 , other income , net of expenses , decreased $ 8 million compared with 2016. this change was due to an $ 11 million reduction in nonoperating retirement benefits credits , offset partially by the $ 4 million impact of benefit plan changes . also contributing to the change were $ 3 million in higher donations and $ 3 million in other expenses . these changes were offset partially by a $ 5 million gain on the donation of cms energy stock by consumers , which was eliminated on cms energy 's consolidated statements of income . for 2016 , other income , net of expenses , increased $ 11 million compared with 2015. this change was due to a $ 21 million increase in nonoperating retirement benefits credits and a $ 1 million decrease in other expenses . the increase in postretirement benefit credits was attributable primarily to a change in the discount-rate methodology used to calculate postretirement benefit costs . these changes were offset partially by an $ 8 million increase in donations and by the absence , in 2016 , of a $ 3 million gain on a donation of cms energy stock by consumers . the gain was eliminated on cms energy 's consolidated statements of income . 64 income taxes : for 2017 , income taxes increased $ 21 million compared with 2016. this change reflected increases of $ 15 million due to higher utility earnings , a $ 9 million increase to recognize the impacts of the tcja , and $ 1 million in other income taxes . these changes were offset partially by the $ 4 million impact of a reduction in consumers ' effective state income tax rate . for additional details on the tcja and on the reduction in consumers ' effective state income tax rate , see item 8. financial statements and supplementary datanotes to the consolidated financial statementsnote 14 , income taxes . for 2016 , income taxes decreased $ 4 million compared with 2015. this reduction was due primarily to a change in the treatment of excess tax benefits on restricted stock awards as a result of the early adoption of a new accounting standard . enterprises results of operations replace_table_token_17_th for 2017 , net income of the enterprises segment decreased $ 44 million compared with 2016 , due primarily to $ 57 million in higher income taxes due to the impacts of the tcja , offset partially by a $ 13 million increase due primarily to higher prices for capacity and demand revenue from dig . for additional details on the tcja , see item 8. financial statements and supplementary datanotes to the consolidated financial statementsnote 14 , income taxes . for 2016 , net income of the enterprises segment increased $ 13 million compared with 2015 , due primarily to higher prices for capacity and demand revenue from dig . corporate interest and other results of operations replace_table_token_18_th for 2017 , corporate interest and other net expenses increased $ 62 million compared with 2016. this increase was due primarily to $ 57 million in higher income taxes due to the impacts of the tcja , and the absence , in 2017 , of a settlement reached with the michigan department of treasury that resulted in a $ 2 million after-tax reduction in general taxes and a $ 3 million reduction in income tax expense . for additional details on the tcja , see item 8. financial statements and supplementary datanotes to the consolidated financial statementsnote 14 , income taxes . in addition , corporate interest and other net expenses also reflected the elimination in consolidation of a $ 9 million after-tax intercompany gain resulting from the donation of cms energy stock at consumers . these changes were offset partially by lower fixed charges of $ 4 million , increases of $ 3 million at enerbank , and lower administrative and other expenses of $ 2 million . in both 2017 and 2016 , cms energy incurred an after-tax loss of $ 11 million on the early extinguishment of debt . for 2016 , corporate interest and other net expenses increased $ 7 million compared with 2015. this increase was due primarily to an $ 11 million after-tax loss on the early extinguishment of debt and $ 8 million of higher interest expense , reflecting higher debt levels . these increases were offset partially by a settlement reached with the michigan department of treasury that resulted in a $ 2 million after-tax reduction in general taxes and a $ 3 million reduction in income tax expense , and by $ 1 million of higher earnings at enerbank . also contributing to the change were the absence , in 2016 , of $ 6 million of 65 additional income tax expense attributable to higher michigan corporate income tax and to the establishment of a valuation allowance for certain tax credits . cash position , investing , and financing at december 31 , 2017 , cms energy had $ 204 million of consolidated cash and cash equivalents , which included $ 22 million of restricted

