Schedule II - Valuation and Qualifying Accounts and Reserves

12 Months Ended

Dec. 31, 2020

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, 2020, 2019, and 2018

In Millions
Description	Balance at Beginning of Period			Charged to Expense			Charged to Other Accounts2			Deductions			Balance at End of Period
Allowance for uncollectible accounts1
2020		$	20		$	33		$	—		$	24		$	29
2019		20			29			—			29			20
2018		20			29			—			29			20
Deferred tax valuation allowance
2020		$	2		$	—		$	—		$	1		$	1
2019		8			—			—			6			2
2018		15			2			—			9			8
Allowance for notes receivable1
2020		$	33		$	60		$	62		$	32		$	123
2019		24			38			—			29			33
2018		20			25			—			21			24

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

2On January 1, 2020, in accordance with ASU 2016‑13, Measurement of Credit Losses on Financial Instruments, CMS Energy adjusted the allowance for loan losses associated with its notes receivable, recording an offsetting adjustment to retained earnings. For further details, see Item 8. Financial Statements and Supplementary Data—Notes to the Consolidated Financial Statements—Note 2, New Accounting Standards and Note 8, Notes Receivable.

Consumers Energy Company

Years Ended December 31, 2020, 2019, and 2018

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
2020		$	20		$	33		$	—		$	24		$	29
2019		20			29			—			29			20
2018		20			29			—			29			20

1Deductions 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, 2020, 2019, and 2018

In Millions
Description	Balance at Beginning of Period			Charged to Expense			Charged to Other Accounts2			Deductions			Balance at End of Period
Allowance for uncollectible accounts1
2020		$	20		$	33		$	—		$	24		$	29
2019		20			29			—			29			20
2018		20			29			—			29			20
Deferred tax valuation allowance
2020		$	2		$	—		$	—		$	1		$	1
2019		8			—			—			6			2
2018		15			2			—			9			8
Allowance for notes receivable1
2020		$	33		$	60		$	62		$	32		$	123
2019		24			38			—			29			33
2018		20			25			—			21			24

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

2On January 1, 2020, in accordance with ASU 2016‑13, Measurement of Credit Losses on Financial Instruments, CMS Energy adjusted the allowance for loan losses associated with its notes receivable, recording an offsetting adjustment to retained earnings. For further details, see Item 8. Financial Statements and Supplementary Data—Notes to the Consolidated Financial Statements—Note 2, New Accounting Standards and Note 8, Notes Receivable.

Consumers Energy Company

Years Ended December 31, 2020, 2019, and 2018

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
2020		$	20		$	33		$	—		$	24		$	29
2019		20			29			—			29			20
2018		20			29			—			29			20

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