Notes Receivable (Tables)

12 Months Ended

Dec. 31, 2020

Accounts, Notes, Loans and Financing Receivable [Line Items]

Schedule Of Current And Non-Current Notes Receivable

Presented in the following table are details of CMS Energy’s and Consumers’ notes receivable:

In Millions
December 31	2020			2019
CMS Energy, including Consumers
Current
EnerBank notes receivable, net of allowance for loan losses		$	275		$	242
Non‑current
EnerBank notes receivable, net of allowance for loan losses		2,612			2,258
Total notes receivable		$	2,887		$	2,500
Consumers
Current
DB SERP note receivable – related party		$	7		$	7
Non‑current
DB SERP note receivable – related party		100			96
Total notes receivable		$	107		$	103

Schedule Of Allowance For Loan Losses

Presented in the following table are the changes in the allowance for loan losses:

In Millions
Years Ended December 31	2020			2019
Balance at beginning of period		$	33		$	24
Effects of new accounting standard1		62			—
Provision for loan losses		60			38
Charge-offs		(39)			(35)
Recoveries		7			6
Balance at end of period		$	123		$	33

1The allowance for loan losses at December 31, 2019 reflected expected credit losses over a 12-month period. On January 1, 2020, in accordance with ASU 2016-13, Measurement of Credit Losses on Financial Instruments, the allowance for loan losses was adjusted to reflect expected credit losses over the life of the loan. Additionally, EnerBank recorded $3 million for expected credit losses related to unfunded loan commitments. For further details, see Note 2, New Accounting Standards.

Consumers Energy Company

Accounts, Notes, Loans and Financing Receivable [Line Items]

Schedule Of Current And Non-Current Notes Receivable

Presented in the following table are details of CMS Energy’s and Consumers’ notes receivable:

In Millions
December 31	2020			2019
CMS Energy, including Consumers
Current
EnerBank notes receivable, net of allowance for loan losses		$	275		$	242
Non‑current
EnerBank notes receivable, net of allowance for loan losses		2,612			2,258
Total notes receivable		$	2,887		$	2,500
Consumers
Current
DB SERP note receivable – related party		$	7		$	7
Non‑current
DB SERP note receivable – related party		100			96
Total notes receivable		$	107		$	103