Schedule II - Valuation and Qualifying Accounts and Reserves

12 Months Ended

Dec. 31, 2011

Schedule II - Valuation and Qualifying Accounts and Reserves

CMS ENERGY CORPORATION

Schedule II – Valuation and Qualifying Accounts and Reserves

Years Ended December 31, 2011, 2010, and 2009

	In Millions
Description	Balance at Beginning of Period		Charged to Expense		Charged to Other Accounts			Deductions		Balance at  End of  Period
Allowance for uncollectible accounts 1
2011	$	25	$	70	$	-		$	60	$	35
2010	$	23	$	53	$	-		$	51	$	25
2009	$	26	$	47	$	-		$	50	$	23
Deferred tax valuation allowance
2011	$	19	$	1	$	-		$	-	$	20
2010	$	34	$	1	$	(15	)	$	1	$	19
2009	$	32	$	2	$	-		$	-	$	34
Allowance for notes receivable 1
2011	$	5	$	4	$	-		$	4	$	5
2010	$	6	$	4	$	-		$	5	$	5
2009	$	34	$	7	$	-		$	35	$	6

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, 2011, 2010, and 2009

	In Millions
Description	Balance at Beginning of Period		Charged to Expense		Charged to Other Accounts		Deductions		Balance at  End of  Period
Allowance for uncollectible accounts 1
2011	$	23	$	70	$	-	$	60	$	33
2010	$	21	$	53	$	-	$	51	$	23
2009	$	24	$	47	$	-	$	50	$	21

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, 2011, 2010, and 2009

Description	Balance at Beginning of Period		Charged to Expense		Charged to Other Accounts			Deductions		Balance at End of Period
	In Millions
Allowance for uncollectible accounts1
2011	$	25	$	70	$	—		$	60	$	35
2010		23		53		—			51		25
2009		26		47		—			50		23
Deferred tax valuation allowance
2011	$	19	$	1	$	—		$	—	$	20
2010		34		1		(15	)		1		19
2009		32		2		—			—		34
Allowance for notes receivable1
2011	$	5	$	4	$	—		$	4	$	5
2010		6		4		—			5		5
2009		34		7		—			35		6

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, 2011, 2010, and 2009

Description	Balance at Beginning of Period		Charged to Expense		Charged to Other Accounts		Deductions		Balance at End of Period
	In Millions
Allowance for uncollectible accounts1
2011	$	23	$	70	$	—	$	60	$	33
2010		21		53		—		51		23
2009		24		47		—		50		21
Deferred tax valuation allowance
2011	$	—	$	1	$	—	$	—	$	1
2010		—		—		—		—		—
2009		—		—		—		—		—

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