Schedule II - Valuation and Qualifying Accounts and Reserves

12 Months Ended

Dec. 31, 2023

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, 2023, 2022, and 2021

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
2023		$	27		$	34		$	—		$	40		$	21
2022		20			50			—			43			27
2021		29			22			—			31			20
Deferred tax valuation allowance
2023		$	2		$	—		$	—		$	—		$	2
2022		2			—			—			—			2
2021		1			1			—			—			2

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

Consumers Energy Company

Years Ended December 31, 2023, 2022, and 2021

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
2023		$	27		$	34		$	—		$	40		$	21
2022		20			50			—			43			27
2021		29			22			—			31			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, 2023, 2022, and 2021

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
2023		$	27		$	34		$	—		$	40		$	21
2022		20			50			—			43			27
2021		29			22			—			31			20
Deferred tax valuation allowance
2023		$	2		$	—		$	—		$	—		$	2
2022		2			—			—			—			2
2021		1			1			—			—			2

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

Consumers Energy Company

Years Ended December 31, 2023, 2022, and 2021

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
2023		$	27		$	34		$	—		$	40		$	21
2022		20			50			—			43			27
2021		29			22			—			31			20

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