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Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions | Sep. 30, 2018 | Dec. 31, 2017
--- | --- | ---
Accounts receivable and accrued revenue ALLOWANCE | $ 20 | $ 20
Accounts and notes receivable ALLOWANCE | $ 23 | $ 20
Common Stock, Shares Authorized (in shares) | 350,000,000.0 | 350,000,000.0
Common Stock, Shares, Outstanding | 283,300,000 | 281,600,000
Consumers Energy Company |  |
Accounts receivable and accrued revenue ALLOWANCE | $ 20 | $ 20
Common Stock, Shares Authorized (in shares) | 125,000,000 | 125,000,000
Common Stock, Shares, Outstanding | 84,100,000 | 84,100,000

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