Schedule II - Valuation and Qualifying Accounts and Reserves

12 Months Ended

Dec. 31, 2018

SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]

Schedule II - Valuation and Qualifying Accounts and Reserves

Schedule II — Valuation and Qualifying Accounts and Reserves

CMS Energy Corporation

Years Ended December 31, 2018, 2017, and 2016

In Millions
Description	Balance at Beginning of Period			Charged to Expense			Charged to Other Accounts			Deductions			Balance at End of Period
Allowance for uncollectible accounts1
2018		$	20		$	29		$	—		$	29		$	20
2017		24			29			—			33			20
2016		28			31			—			35			24
Deferred tax valuation allowance
2018		$	15		$	2		$	—		$	9		$	8
2017		5			10			—			—			15
2016		4			1			—			—			5
Allowance for notes receivable1
2018		$	20		$	25		$	—		$	21		$	24
2017		16			20			—			16			20
2016		9			19			—			12			16

¹  Deductions represent write-offs of uncollectible accounts, net of recoveries.

Consumers Energy Company

Years Ended December 31, 2018, 2017, and 2016

In Millions
Description	Balance at Beginning of Period			Charged to Expense			Charged to Other Accounts			Deductions			Balance at End of Period
Allowance for uncollectible accounts1
2018		$	20		$	29		$	—		$	29		$	20
2017		24			29			—			33			20
2016		28			31			—			35			24

¹  Deductions represent write-offs of uncollectible accounts, net of recoveries.

Consumers Energy Company

SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]

Schedule II - Valuation and Qualifying Accounts and Reserves

Schedule II — Valuation and Qualifying Accounts and Reserves

CMS Energy Corporation

Years Ended December 31, 2018, 2017, and 2016

In Millions
Description	Balance at Beginning of Period			Charged to Expense			Charged to Other Accounts			Deductions			Balance at End of Period
Allowance for uncollectible accounts1
2018		$	20		$	29		$	—		$	29		$	20
2017		24			29			—			33			20
2016		28			31			—			35			24
Deferred tax valuation allowance
2018		$	15		$	2		$	—		$	9		$	8
2017		5			10			—			—			15
2016		4			1			—			—			5
Allowance for notes receivable1
2018		$	20		$	25		$	—		$	21		$	24
2017		16			20			—			16			20
2016		9			19			—			12			16

¹  Deductions represent write-offs of uncollectible accounts, net of recoveries.

Consumers Energy Company

Years Ended December 31, 2018, 2017, and 2016

In Millions
Description	Balance at Beginning of Period			Charged to Expense			Charged to Other Accounts			Deductions			Balance at End of Period
Allowance for uncollectible accounts1
2018		$	20		$	29		$	—		$	29		$	20
2017		24			29			—			33			20
2016		28			31			—			35			24

¹  Deductions represent write-offs of uncollectible accounts, net of recoveries.