Discontinued — last reported Q3 '25

Non-Current Assets

Accumulated Amortization on Finance Lease Assets

CMS Energy Accumulated Amortization on Finance Lease Assets decreased by 7.0% to $53.00M in Q4 2025 compared to the prior quarter. Over 2 years (FY 2023 to FY 2025), Accumulated Amortization on Finance Lease Assets shows a downward trend with a -9.7% CAGR.

Analysis

StatementBalance Sheet Statement
SectionNon-Current Assets
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ4 2019
Last reportedQ3 2025

How to read this metric

Higher accumulated amortization relative to the gross asset value suggests an older asset base, while lower values suggest newer leased assets.

Detailed definition

This represents the cumulative amount of amortization expense recognized against assets held under finance lease arrange...

Peer comparison

Standard accounting metric for capital assets; useful for comparing the lifecycle stage of leased assets across peers.

Metric ID: finance_lease_accumulated_amortization

Historical Data

3 periods
 Q4 '23Q4 '24Q4 '25
Value$65.00M$57.00M$53.00M
QoQ Change—-12.3%-7.0%
YoY Change—-12.3%-7.0%
Range$53.00M – $65.00M
Avg YoY Growth-9.7%
Median YoY Growth-9.7%
Current Streak2+ quarters decline

Frequently Asked Questions

What is CMS Energy's accumulated amortization on finance lease assets?
CMS Energy (CMS) reported accumulated amortization on finance lease assets of $53.00M in Q4 2025.
What is the long-term trend for CMS Energy's accumulated amortization on finance lease assets?
Over 2 years (2023 to 2025), CMS Energy's accumulated amortization on finance lease assets has grown at a -9.7% compound annual growth rate (CAGR), from $65.00M to $53.00M.
What does accumulated amortization on finance lease assets mean?
The total amortization taken on assets acquired through finance leases.