Schedule II - Valuation and Qualifying Accounts and Reserves

12 Months Ended

Dec. 31, 2014

Schedule II - Valuation and Qualifying Accounts and Reserves

CMS Energy Corporation

Schedule II – Valuation and Qualifying Accounts and Reserves

Years Ended December 31, 2014,  2013, and 2012

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
2014		$	33		$	72		$	-		$	65		$	40
2013			32			63			-			62			33
2012			35			53			-			56			32
Deferred tax valuation allowance
2014		$	2		$	-		$	-		$	-		$	2
2013			3			-			-			1			2
2012			20			-			(15)			2			3
Allowance for notes receivable1
2014		$	5		$	8		$	-		$	5		$	8
2013			5			4			-			4			5
2012			5			4			-			4			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, 2014,  2013, and 2012

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
2014		$	31		$	72		$	-		$	64		$	39
2013			30			63			-			62			31
2012			33			53			-			56			30
Deferred tax valuation allowance
2014		$	1		$	-		$	-		$	-		$	1
2013			1			-			-			-			1
2012			1			-			-			-			1

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, 2014,  2013, and 2012

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
2014		$	33		$	72		$	-		$	65		$	40
2013			32			63			-			62			33
2012			35			53			-			56			32
Deferred tax valuation allowance
2014		$	2		$	-		$	-		$	-		$	2
2013			3			-			-			1			2
2012			20			-			(15)			2			3
Allowance for notes receivable1
2014		$	5		$	8		$	-		$	5		$	8
2013			5			4			-			4			5
2012			5			4			-			4			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, 2014,  2013, and 2012

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
2014		$	31		$	72		$	-		$	64		$	39
2013			30			63			-			62			31
2012			33			53			-			56			30
Deferred tax valuation allowance
2014		$	1		$	-		$	-		$	-		$	1
2013			1			-			-			-			1
2012			1			-			-			-			1

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