Schedule II - Valuation and Qualifying Accounts and Reserves

12 Months Ended

Dec. 31, 2019

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

Schedule II - Valuation and Qualifying Accounts and Reserves

CMS Energy Corporation

Years Ended December 31, 2019, 2018, and 2017

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
2019		$	20		$	29		$	—		$	29		$	20
2018		20			29			—			29			20
2017		24			29			—			33			20
Deferred tax valuation allowance
2019		$	8		$	—		$	—		$	6		$	2
2018		15			2			—			9			8
2017		5			10			—			—			15
Allowance for notes receivable1
2019		$	24		$	38		$	—		$	29		$	33
2018		20			25			—			21			24
2017		16			20			—			16			20

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

Consumers Energy Company

Years Ended December 31, 2019, 2018, and 2017

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
2019		$	20		$	29		$	—		$	29		$	20
2018		20			29			—			29			20
2017		24			29			—			33			20

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

CMS Energy Corporation

Years Ended December 31, 2019, 2018, and 2017

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
2019		$	20		$	29		$	—		$	29		$	20
2018		20			29			—			29			20
2017		24			29			—			33			20
Deferred tax valuation allowance
2019		$	8		$	—		$	—		$	6		$	2
2018		15			2			—			9			8
2017		5			10			—			—			15
Allowance for notes receivable1
2019		$	24		$	38		$	—		$	29		$	33
2018		20			25			—			21			24
2017		16			20			—			16			20

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

Consumers Energy Company

Years Ended December 31, 2019, 2018, and 2017

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
2019		$	20		$	29		$	—		$	29		$	20
2018		20			29			—			29			20
2017		24			29			—			33			20

¹ 

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