Schedule II - Valuation and Qualifying Accounts and Reserves

12 Months Ended

Dec. 31, 2016

Schedule II - Valuation and Qualifying Accounts and Reserves

CMS Energy Corporation

Schedule II – Valuation and Qualifying Accounts and Reserves

Years Ended December 31, 2016,  2015, and 2014

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
2016		$	28		$	31		$	-		$	35		$	24
2015			40			50			-			62			28
2014			33			72			-			65			40
Deferred tax valuation allowance
2016		$	4		$	1		$	-		$	-		$	5
2015			2			3			(1)			-			4
2014			2			-			-			-			2
Allowance for notes receivable1
2016		$	9		$	19		$	-		$	12		$	16
2015			8			8			-			7			9
2014			5			8			-			5			8

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, 2016,  2015, and 2014

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
2016		$	28		$	31		$	-		$	35		$	24
2015			39			50			-			61			28
2014			31			72			-			64			39
Deferred tax valuation allowance
2016		$	-		$	-		$	-		$	-		$	-
2015			1			-			(1)			-			-
2014			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, 2016,  2015, and 2014

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
2016		$	28		$	31		$	-		$	35		$	24
2015			40			50			-			62			28
2014			33			72			-			65			40
Deferred tax valuation allowance
2016		$	4		$	1		$	-		$	-		$	5
2015			2			3			(1)			-			4
2014			2			-			-			-			2
Allowance for notes receivable1
2016		$	9		$	19		$	-		$	12		$	16
2015			8			8			-			7			9
2014			5			8			-			5			8

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, 2016,  2015, and 2014

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
2016		$	28		$	31		$	-		$	35		$	24
2015			39			50			-			61			28
2014			31			72			-			64			39
Deferred tax valuation allowance
2016		$	-		$	-		$	-		$	-		$	-
2015			1			-			(1)			-			-
2014			1			-			-			-			1

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