Descriptions of CMS Energy’s and Consumers’ properties are found in the following sections of Item 1. Business, all of which are incorporated by reference in this Item 2:
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General—CMS Energy
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General—Consumers
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Business Segments—Consumers Electric Utility—Electric Utility Properties
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Business Segments—Consumers Gas Utility—Gas Utility Properties
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Business Segments—Enterprises Segment—Non-Utility Operations and Investments—Independent Power Production
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