Schedule II - Valuation and Qualifying Accounts and Reserves

12 Months Ended

Dec. 31, 2012

Schedule II - Valuation and Qualifying Accounts and Reserves

CMS Energy Corporation

Schedule II – Valuation and Qualifying Accounts and Reserves

Years Ended December 31, 2012, 2011, and 2010

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
2012		$	35		$	53		$	-		$	56		$	32
2011			25			70			-			60			35
2010			23			53			-			51			25
Deferred tax valuation allowance
2012		$	20		$	-		$	(15)		$	2		$	3
2011			19			1			-			-			20
2010			34			1			(15)			1			19
Allowance for notes receivable1
2012		$	5		$	4		$	-		$	4		$	5
2011			5			4			-			4			5
2010			6			4			-			5			5

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

Consumers Energy Company

Schedule II – Valuation and Qualifying Accounts and Reserves

Years Ended December 31, 2012, 2011, and 2010

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
2012		$	33		$	53		$	-		$	56		$	30
2011			23			70			-			60			33
2010			21			53			-			51			23
Deferred tax valuation allowance
2012		$	1		$	-		$	-		$	-		$	1
2011			-			1			-			-			1
2010			-			-			-			-			-

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

Consumers Energy Company [Member]

Schedule II - Valuation and Qualifying Accounts and Reserves

CMS Energy Corporation

Schedule II – Valuation and Qualifying Accounts and Reserves

Years Ended December 31, 2012, 2011, and 2010

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
2012		$	35		$	53		$	-		$	56		$	32
2011			25			70			-			60			35
2010			23			53			-			51			25
Deferred tax valuation allowance
2012		$	20		$	-		$	(15)		$	2		$	3
2011			19			1			-			-			20
2010			34			1			(15)			1			19
Allowance for notes receivable1
2012		$	5		$	4		$	-		$	4		$	5
2011			5			4			-			4			5
2010			6			4			-			5			5

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

Consumers Energy Company

Schedule II – Valuation and Qualifying Accounts and Reserves

Years Ended December 31, 2012, 2011, and 2010

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
2012		$	33		$	53		$	-		$	56		$	30
2011			23			70			-			60			33
2010			21			53			-			51			23
Deferred tax valuation allowance
2012		$	1		$	-		$	-		$	-		$	1
2011			-			1			-			-			1
2010			-			-			-			-			-

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