Other Income and Other Expense

12 Months Ended

Dec. 31, 2023

Other Income and Expenses [Line Items]

Other Income and Other Expense

Other Income and Other Expense

Presented in the following table are the components of other income and other expense at CMS Energy and Consumers:

In Millions
Years Ended December 31	2023			2022			2021
CMS Energy, including Consumers
Other income
Gain on extinguishment of debt1		$	131		$	—	$	—
Interest income		37			5		3
Allowance for equity funds used during construction		7			6		8
Income from equity method investees		7			3		10
All other		13			5		9
Total other income – CMS Energy		$	195		$	19	$	30
Consumers
Other income
Interest income		$	25		$	2	$	2
Interest income - related parties		5			5		5
Allowance for equity funds used during construction		7			6		8
All other		12			4		8
Total other income – Consumers		$	49		$	17	$	23
CMS Energy, including Consumers
Other expense
Donations		$	(1)		$	(9)	$	(6)
Civic and political expenditures		(5)			(6)		(5)
All other		(7)			(12)		(7)
Total other expense – CMS Energy		$	(13)		$	(27)	$	(18)
Consumers
Other expense
Donations		$	(1)		$	(9)	$	(6)
Civic and political expenditures		(5)			(6)		(5)
All other		(6)			(10)		(7)
Total other expense – Consumers		$	(12)		$	(25)	$	(18)

1For information regarding the gain on extinguishment of debt, see Note 4, Financings and Capitalization—CMS Energy’s Purchase of Consumers’ First Mortgage Bonds.

Consumers Energy Company

Other Income and Expenses [Line Items]

Other Income and Other Expense

Other Income and Other Expense

Presented in the following table are the components of other income and other expense at CMS Energy and Consumers:

In Millions
Years Ended December 31	2023			2022			2021
CMS Energy, including Consumers
Other income
Gain on extinguishment of debt1		$	131		$	—	$	—
Interest income		37			5		3
Allowance for equity funds used during construction		7			6		8
Income from equity method investees		7			3		10
All other		13			5		9
Total other income – CMS Energy		$	195		$	19	$	30
Consumers
Other income
Interest income		$	25		$	2	$	2
Interest income - related parties		5			5		5
Allowance for equity funds used during construction		7			6		8
All other		12			4		8
Total other income – Consumers		$	49		$	17	$	23
CMS Energy, including Consumers
Other expense
Donations		$	(1)		$	(9)	$	(6)
Civic and political expenditures		(5)			(6)		(5)
All other		(7)			(12)		(7)
Total other expense – CMS Energy		$	(13)		$	(27)	$	(18)
Consumers
Other expense
Donations		$	(1)		$	(9)	$	(6)
Civic and political expenditures		(5)			(6)		(5)
All other		(6)			(10)		(7)
Total other expense – Consumers		$	(12)		$	(25)	$	(18)

1For information regarding the gain on extinguishment of debt, see Note 4, Financings and Capitalization—CMS Energy’s Purchase of Consumers’ First Mortgage Bonds.