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Schedule II - Valuation and Qualifying Accounts and Reserves | 12 Months Ended
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Dec. 31, 2020
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items] |
Schedule II - Valuation and Qualifying Accounts and Reserves | CMS Energy Corporation Years Ended December 31, 2020, 2019, and 2018
In Millions
Description | Balance at Beginning of Period | Charged to Expense | Charged to Other Accounts 2 | Deductions | Balance at End of Period
Allowance for uncollectible accounts 1 |  |  |  |  |  |  |  |  |  |
2020 |  | $ | 20 |  |  | $ | 33 |  |  | $ | — |  |  | $ | 24 |  |  | $ | 29 |
2019 |  | 20 |  |  | 29 |  |  | — |  |  | 29 |  |  | 20 |
2018 |  | 20 |  |  | 29 |  |  | — |  |  | 29 |  |  | 20 |
Deferred tax valuation allowance |  |  |  |  |  |  |  |  |  |
2020 |  | $ | 2 |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |  |  | $ | 1 |
2019 |  | 8 |  |  | — |  |  | — |  |  | 6 |  |  | 2 |
2018 |  | 15 |  |  | 2 |  |  | — |  |  | 9 |  |  | 8 |
Allowance for notes receivable 1 |  |  |  |  |  |  |  |  |  |
2020 |  | $ | 33 |  |  | $ | 60 |  |  | $ | 62 |  |  | $ | 32 |  |  | $ | 123 |
2019 |  | 24 |  |  | 38 |  |  | — |  |  | 29 |  |  | 33 |
2018 |  | 20 |  |  | 25 |  |  | — |  |  | 21 |  |  | 24 |
1 Deductions represent write-offs of uncollectible accounts, net of recoveries. 2 On January 1, 2020, in accordance with ASU 2016‑13, Measurement of Credit Losses on Financial Instruments, CMS Energy adjusted the allowance for loan losses associated with its notes receivable, recording an offsetting adjustment to retained earnings. For further details, see Item 8. Financial Statements and Supplementary Data—Notes to the Consolidated Financial Statements—Note 2, New Accounting Standards and Note 8, Notes Receivable. Consumers Energy Company Years Ended December 31, 2020, 2019, and 2018
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 |  |  |  |  |  |  |  |  |  |
2020 |  | $ | 20 |  |  | $ | 33 |  |  | $ | — |  |  | $ | 24 |  |  | $ | 29 |
2019 |  | 20 |  |  | 29 |  |  | — |  |  | 29 |  |  | 20 |
2018 |  | 20 |  |  | 29 |  |  | — |  |  | 29 |  |  | 20 |
1 Deductions represent write-offs of uncollectible accounts, net of recoveries.
Consumers Energy Company |
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items] |
Schedule II - Valuation and Qualifying Accounts and Reserves | CMS Energy Corporation Years Ended December 31, 2020, 2019, and 2018
In Millions
Description | Balance at Beginning of Period | Charged to Expense | Charged to Other Accounts 2 | Deductions | Balance at End of Period
Allowance for uncollectible accounts 1 |  |  |  |  |  |  |  |  |  |
2020 |  | $ | 20 |  |  | $ | 33 |  |  | $ | — |  |  | $ | 24 |  |  | $ | 29 |
2019 |  | 20 |  |  | 29 |  |  | — |  |  | 29 |  |  | 20 |
2018 |  | 20 |  |  | 29 |  |  | — |  |  | 29 |  |  | 20 |
Deferred tax valuation allowance |  |  |  |  |  |  |  |  |  |
2020 |  | $ | 2 |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |  |  | $ | 1 |
2019 |  | 8 |  |  | — |  |  | — |  |  | 6 |  |  | 2 |
2018 |  | 15 |  |  | 2 |  |  | — |  |  | 9 |  |  | 8 |
Allowance for notes receivable 1 |  |  |  |  |  |  |  |  |  |
2020 |  | $ | 33 |  |  | $ | 60 |  |  | $ | 62 |  |  | $ | 32 |  |  | $ | 123 |
2019 |  | 24 |  |  | 38 |  |  | — |  |  | 29 |  |  | 33 |
2018 |  | 20 |  |  | 25 |  |  | — |  |  | 21 |  |  | 24 |
1 Deductions represent write-offs of uncollectible accounts, net of recoveries. 2 On January 1, 2020, in accordance with ASU 2016‑13, Measurement of Credit Losses on Financial Instruments, CMS Energy adjusted the allowance for loan losses associated with its notes receivable, recording an offsetting adjustment to retained earnings. For further details, see Item 8. Financial Statements and Supplementary Data—Notes to the Consolidated Financial Statements—Note 2, New Accounting Standards and Note 8, Notes Receivable. Consumers Energy Company Years Ended December 31, 2020, 2019, and 2018
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 |  |  |  |  |  |  |  |  |  |
2020 |  | $ | 20 |  |  | $ | 33 |  |  | $ | — |  |  | $ | 24 |  |  | $ | 29 |
2019 |  | 20 |  |  | 29 |  |  | — |  |  | 29 |  |  | 20 |
2018 |  | 20 |  |  | 29 |  |  | — |  |  | 29 |  |  | 20 |
1 Deductions represent write-offs of uncollectible accounts, net of recoveries.

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- Definition The entire disclosure for valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e24092-122690 + Details
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