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Revenue | 9 Months Ended
--- | ---
Sep. 30, 2022
Disaggregation of Revenue [Line Items] |
Revenue | RevenuePresented in the following tables are the components of operating revenue:
In Millions
Three Months Ended September 30, 2022 | Electric Utility | Gas Utility | NorthStar Clean Energy 1 |  | Consolidated
CMS Energy, including Consumers
Consumers utility revenue |  | $ | 1,591 |  |  | $ | 294 |  |  | $ | — |  |  |  |  | $ | 1,885 |
Other |  | — |  |  | — |  |  | 70 |  |  |  |  | 70 |
Revenue recognized from contracts with customers |  | $ | 1,591 |  |  | $ | 294 |  |  | $ | 70 |  |  |  |  | $ | 1,955 |
Leasing income |  | — |  |  | — |  |  | 68 |  |  |  |  | 68 |
Financing income |  | 3 |  |  | 1 |  |  | — |  |  |  |  | 4 |
Consumers alternative-revenue programs |  | — |  |  | (3) |  |  | — |  |  |  |  | (3) |
Total operating revenue – CMS Energy |  | $ | 1,594 |  |  | $ | 292 |  |  | $ | 138 |  |  |  |  | $ | 2,024 |
Consumers
Consumers utility revenue |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 767 |  |  | $ | 190 |  |  |  |  |  |  | $ | 957 |
Commercial |  | 515 |  |  | 51 |  |  |  |  |  |  | 566 |
Industrial |  | 226 |  |  | 10 |  |  |  |  |  |  | 236 |
Other |  | 83 |  |  | 43 |  |  |  |  |  |  | 126 |
Revenue recognized from contracts with customers |  | $ | 1,591 |  |  | $ | 294 |  |  |  |  |  |  | $ | 1,885 |
Financing income |  | 3 |  |  | 1 |  |  |  |  |  |  | 4 |
Alternative-revenue programs |  | — |  |  | (3) |  |  |  |  |  |  | (3) |
Total operating revenue – Consumers |  | $ | 1,594 |  |  | $ | 292 |  |  |  |  |  |  | $ | 1,886 |
1 Amounts represent NorthStar Clean Energy’s operating revenue from independent power production and its sales of energy commodities. NorthStar Clean Energy’s sales of energy commodities are accounted for as operating leases. In addition to fixed payments, these agreements have variable payments based on energy delivered. NorthStar Clean Energy’s leasing income included variable lease payments of $57 million for the three months ended September 30, 2022.
In Millions
Three Months Ended September 30, 2021 | Electric Utility | Gas Utility | NorthStar Clean Energy 1 |  | Consolidated
CMS Energy, including Consumers
Consumers utility revenue |  | $ | 1,416 |  |  | $ | 224 |  |  | $ | — |  |  |  |  | $ | 1,640 |
Other |  | — |  |  | — |  |  | 31 |  |  |  |  | 31 |
Revenue recognized from contracts with customers |  | $ | 1,416 |  |  | $ | 224 |  |  | $ | 31 |  |  |  |  | $ | 1,671 |
Leasing income |  | — |  |  | — |  |  | 50 |  |  |  |  | 50 |
Financing income |  | 2 |  |  | 1 |  |  | — |  |  |  |  | 3 |
Consumers alternative-revenue programs |  | 1 |  |  | — |  |  | — |  |  |  |  | 1 |
Total operating revenue – CMS Energy |  | $ | 1,419 |  |  | $ | 225 |  |  | $ | 81 |  |  |  |  | $ | 1,725 |
Consumers
Consumers utility revenue |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 718 |  |  | $ | 143 |  |  |  |  |  |  | $ | 861 |
Commercial |  | 456 |  |  | 36 |  |  |  |  |  |  | 492 |
Industrial |  | 167 |  |  | 5 |  |  |  |  |  |  | 172 |
Other |  | 75 |  |  | 40 |  |  |  |  |  |  | 115 |
Revenue recognized from contracts with customers |  | $ | 1,416 |  |  | $ | 224 |  |  |  |  |  |  | $ | 1,640 |
Financing income |  | 2 |  |  | 1 |  |  |  |  |  |  | 3 |
Alternative-revenue programs |  | 1 |  |  | — |  |  |  |  |  |  | 1 |
Total operating revenue – Consumers |  | $ | 1,419 |  |  | $ | 225 |  |  |  |  |  |  | $ | 1,644 |
1 Amounts represent NorthStar Clean Energy’s operating revenue from independent power production and its sales of energy commodities. NorthStar Clean Energy’s sales of energy commodities are accounted for as operating leases. In addition to fixed payments, these agreements have variable payments based on energy delivered. NorthStar Clean Energy’s leasing income included variable lease payments of $35 million for the three months ended September 30, 2021.
In Millions
Nine Months Ended September 30, 2022 | Electric Utility | Gas Utility | NorthStar Clean Energy 1 |  | Consolidated
CMS Energy, including Consumers
Consumers utility revenue |  | $ | 4,151 |  |  | $ | 1,809 |  |  | $ | — |  |  |  |  | $ | 5,960 |
Other |  | — |  |  | — |  |  | 155 |  |  |  |  | 155 |
Revenue recognized from contracts with customers |  | $ | 4,151 |  |  | $ | 1,809 |  |  | $ | 155 |  |  |  |  | $ | 6,115 |
Leasing income |  | — |  |  | — |  |  | 192 |  |  |  |  | 192 |
Financing income |  | 8 |  |  | 5 |  |  | — |  |  |  |  | 13 |
Consumers alternative-revenue programs |  | 1 |  |  | (3) |  |  | — |  |  |  |  | (2) |
Total operating revenue – CMS Energy |  | $ | 4,160 |  |  | $ | 1,811 |  |  | $ | 347 |  |  |  |  | $ | 6,318 |
Consumers
Consumers utility revenue |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 1,955 |  |  | $ | 1,239 |  |  |  |  |  |  | $ | 3,194 |
Commercial |  | 1,319 |  |  | 371 |  |  |  |  |  |  | 1,690 |
Industrial |  | 601 |  |  | 53 |  |  |  |  |  |  | 654 |
Other |  | 276 |  |  | 146 |  |  |  |  |  |  | 422 |
Revenue recognized from contracts with customers |  | $ | 4,151 |  |  | $ | 1,809 |  |  |  |  |  |  | $ | 5,960 |
Financing income |  | 8 |  |  | 5 |  |  |  |  |  |  | 13 |
Alternative-revenue programs |  | 1 |  |  | (3) |  |  |  |  |  |  | (2) |
Total operating revenue – Consumers |  | $ | 4,160 |  |  | $ | 1,811 |  |  |  |  |  |  | $ | 5,971 |
1 Amounts represent NorthStar Clean Energy’s operating revenue from independent power production and its sales of energy commodities. NorthStar Clean Energy’s sales of energy commodities are accounted for as operating leases. In addition to fixed payments, these agreements have variable payments based on energy delivered. NorthStar Clean Energy’s leasing income included variable lease payments of $154 million for the nine months ended September 30, 2022.
In Millions
Nine Months Ended September 30, 2021 | Electric Utility | Gas Utility | NorthStar Clean Energy 1 |  | Consolidated
CMS Energy, including Consumers
Consumers utility revenue |  | $ | 3,705 |  |  | $ | 1,357 |  |  | $ | — |  |  |  |  | $ | 5,062 |
Other |  | — |  |  | — |  |  | 86 |  |  |  |  | 86 |
Revenue recognized from contracts with customers |  | $ | 3,705 |  |  | $ | 1,357 |  |  | $ | 86 |  |  |  |  | $ | 5,148 |
Leasing income |  | — |  |  | — |  |  | 136 |  |  |  |  | 136 |
Financing income |  | 7 |  |  | 4 |  |  | — |  |  |  |  | 11 |
Consumers alternative-revenue programs |  | 1 |  |  | — |  |  | — |  |  |  |  | 1 |
Total operating revenue – CMS Energy |  | $ | 3,713 |  |  | $ | 1,361 |  |  | $ | 222 |  |  |  |  | $ | 5,296 |
Consumers
Consumers utility revenue |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 1,847 |  |  | $ | 917 |  |  |  |  |  |  | $ | 2,764 |
Commercial |  | 1,191 |  |  | 258 |  |  |  |  |  |  | 1,449 |
Industrial |  | 458 |  |  | 36 |  |  |  |  |  |  | 494 |
Other |  | 209 |  |  | 146 |  |  |  |  |  |  | 355 |
Revenue recognized from contracts with customers |  | $ | 3,705 |  |  | $ | 1,357 |  |  |  |  |  |  | $ | 5,062 |
Financing income |  | 7 |  |  | 4 |  |  |  |  |  |  | 11 |
Alternative-revenue programs |  | 1 |  |  | — |  |  |  |  |  |  | 1 |
Total operating revenue – Consumers |  | $ | 3,713 |  |  | $ | 1,361 |  |  |  |  |  |  | $ | 5,074 |
1 Amounts represent NorthStar Clean Energy’s operating revenue from independent power production and its sales of energy commodities. NorthStar Clean Energy’s sales of energy commodities are accounted for as operating leases. In addition to fixed payments, these agreements have variable payments based on energy delivered. NorthStar Clean Energy’s leasing income included variable lease payments of $94 million for the nine months ended September 30, 2021. Electric and Gas Utilities Consumers Utility Revenue: Consumers recognizes revenue primarily from the sale of electric and gas utility services at tariff-based rates regulated by the MPSC. Consumers’ customer base consists of a mix of residential, commercial, and diversified industrial customers. Consumers’ tariff-based sales performance obligations are described below. •Consumers has performance obligations for the service of standing ready to deliver electricity or natural gas to customers, and it satisfies these performance obligations over time. Consumers recognizes revenue at a fixed rate as it provides these services. These arrangements generally do not have fixed terms and remain in effect as long as the customer consumes the utility service. The rates are set by the MPSC through the rate-making process and represent the stand-alone selling price of Consumers’ service to stand ready to deliver. •Consumers has performance obligations for the service of delivering the commodity of electricity or natural gas to customers, and it satisfies these performance obligations upon delivery. Consumers recognizes revenue at a price per unit of electricity or natural gas delivered, based on the tariffs established by the MPSC. These arrangements generally do not have fixed terms and remain in effect as long as the customer consumes the utility service. The rates are set by the MPSC through the rate-making process and represent the stand-alone selling price of a bundled product comprising the commodity, electricity or natural gas, and the service of delivering such commodity. In some instances, Consumers has specific fixed-term contracts with large commercial and industrial customers to provide electricity or gas at certain tariff rates or to provide gas transportation services at contracted rates. The amount of electricity and gas to be delivered under these contracts and the associated future revenue to be received are generally dependent on the customers’ needs. Accordingly, Consumers recognizes revenues at the tariff or contracted rate as electricity or gas is delivered to the customer. Consumers also has other miscellaneous contracts with customers related to pole and other property rentals, appliance service plans, and utility contract work. Generally, these contracts are short term or evergreen in nature. Alternative-Revenue Program: Consumers accounts for its financial compensation mechanism as an alternative-revenue program. Consumers recognizes revenue related to the financial compensation mechanism as payments are made on MPSC-approved PPAs. Under a gas revenue decoupling mechanism authorized by the MPSC, Consumers is allowed to adjust future gas rates for differences between Consumers’ actual weather-normalized, non-fuel revenues and the revenues approved by the MPSC. Consumers accounts for this program as an alternative-revenue program that meets the criteria for recognizing the effects of decoupling adjustments on revenue as gas is delivered. Consumers does not reclassify revenue from its alternative-revenue program to revenue from contracts with customers at the time the amounts are collected from customers. Accounts Receivable and Unbilled Revenues: Accounts receivable comprise trade receivables and unbilled receivables. CMS Energy and Consumers record their accounts receivable at cost less an allowance for uncollectible accounts. The allowance is increased for uncollectible accounts expense and decreased for account write-offs net of recoveries. CMS Energy and Consumers establish the allowance based on historical losses, management’s assessment of existing economic conditions, customer payment trends, and reasonable and supported forecast information. CMS Energy and Consumers assess late payment fees on trade receivables based on contractual past-due terms established with customers. Accounts are written off when deemed uncollectible, which is generally when they become six months past due. CMS Energy and Consumers recorded uncollectible accounts expense of $13 million for the three months ended September 30, 2022 and $6 million for the three months ended September 30, 2021. CMS Energy and Consumers recorded uncollectible accounts expense of $31 million for the nine months ended September 30, 2022 and $17 million for the nine months ended September 30, 2021. Consumers’ customers are billed monthly in cycles having billing dates that do not generally coincide with the end of a calendar month. This results in customers having received electricity or natural gas that they have not been billed for as of the month-end. Consumers estimates its unbilled revenues by applying an average billed rate to total unbilled deliveries for each customer class. Unbilled revenues, which are recorded as accounts receivable and accrued revenue on CMS Energy’s and Consumers’ consolidated balance sheets, were $369 million at September 30, 2022 and $486 million at December 31, 2021.
Consumers Energy Company |
Disaggregation of Revenue [Line Items] |
Revenue | RevenuePresented in the following tables are the components of operating revenue:
In Millions
Three Months Ended September 30, 2022 | Electric Utility | Gas Utility | NorthStar Clean Energy 1 |  | Consolidated
CMS Energy, including Consumers
Consumers utility revenue |  | $ | 1,591 |  |  | $ | 294 |  |  | $ | — |  |  |  |  | $ | 1,885 |
Other |  | — |  |  | — |  |  | 70 |  |  |  |  | 70 |
Revenue recognized from contracts with customers |  | $ | 1,591 |  |  | $ | 294 |  |  | $ | 70 |  |  |  |  | $ | 1,955 |
Leasing income |  | — |  |  | — |  |  | 68 |  |  |  |  | 68 |
Financing income |  | 3 |  |  | 1 |  |  | — |  |  |  |  | 4 |
Consumers alternative-revenue programs |  | — |  |  | (3) |  |  | — |  |  |  |  | (3) |
Total operating revenue – CMS Energy |  | $ | 1,594 |  |  | $ | 292 |  |  | $ | 138 |  |  |  |  | $ | 2,024 |
Consumers
Consumers utility revenue |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 767 |  |  | $ | 190 |  |  |  |  |  |  | $ | 957 |
Commercial |  | 515 |  |  | 51 |  |  |  |  |  |  | 566 |
Industrial |  | 226 |  |  | 10 |  |  |  |  |  |  | 236 |
Other |  | 83 |  |  | 43 |  |  |  |  |  |  | 126 |
Revenue recognized from contracts with customers |  | $ | 1,591 |  |  | $ | 294 |  |  |  |  |  |  | $ | 1,885 |
Financing income |  | 3 |  |  | 1 |  |  |  |  |  |  | 4 |
Alternative-revenue programs |  | — |  |  | (3) |  |  |  |  |  |  | (3) |
Total operating revenue – Consumers |  | $ | 1,594 |  |  | $ | 292 |  |  |  |  |  |  | $ | 1,886 |
1 Amounts represent NorthStar Clean Energy’s operating revenue from independent power production and its sales of energy commodities. NorthStar Clean Energy’s sales of energy commodities are accounted for as operating leases. In addition to fixed payments, these agreements have variable payments based on energy delivered. NorthStar Clean Energy’s leasing income included variable lease payments of $57 million for the three months ended September 30, 2022.
In Millions
Three Months Ended September 30, 2021 | Electric Utility | Gas Utility | NorthStar Clean Energy 1 |  | Consolidated
CMS Energy, including Consumers
Consumers utility revenue |  | $ | 1,416 |  |  | $ | 224 |  |  | $ | — |  |  |  |  | $ | 1,640 |
Other |  | — |  |  | — |  |  | 31 |  |  |  |  | 31 |
Revenue recognized from contracts with customers |  | $ | 1,416 |  |  | $ | 224 |  |  | $ | 31 |  |  |  |  | $ | 1,671 |
Leasing income |  | — |  |  | — |  |  | 50 |  |  |  |  | 50 |
Financing income |  | 2 |  |  | 1 |  |  | — |  |  |  |  | 3 |
Consumers alternative-revenue programs |  | 1 |  |  | — |  |  | — |  |  |  |  | 1 |
Total operating revenue – CMS Energy |  | $ | 1,419 |  |  | $ | 225 |  |  | $ | 81 |  |  |  |  | $ | 1,725 |
Consumers
Consumers utility revenue |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 718 |  |  | $ | 143 |  |  |  |  |  |  | $ | 861 |
Commercial |  | 456 |  |  | 36 |  |  |  |  |  |  | 492 |
Industrial |  | 167 |  |  | 5 |  |  |  |  |  |  | 172 |
Other |  | 75 |  |  | 40 |  |  |  |  |  |  | 115 |
Revenue recognized from contracts with customers |  | $ | 1,416 |  |  | $ | 224 |  |  |  |  |  |  | $ | 1,640 |
Financing income |  | 2 |  |  | 1 |  |  |  |  |  |  | 3 |
Alternative-revenue programs |  | 1 |  |  | — |  |  |  |  |  |  | 1 |
Total operating revenue – Consumers |  | $ | 1,419 |  |  | $ | 225 |  |  |  |  |  |  | $ | 1,644 |
1 Amounts represent NorthStar Clean Energy’s operating revenue from independent power production and its sales of energy commodities. NorthStar Clean Energy’s sales of energy commodities are accounted for as operating leases. In addition to fixed payments, these agreements have variable payments based on energy delivered. NorthStar Clean Energy’s leasing income included variable lease payments of $35 million for the three months ended September 30, 2021.
In Millions
Nine Months Ended September 30, 2022 | Electric Utility | Gas Utility | NorthStar Clean Energy 1 |  | Consolidated
CMS Energy, including Consumers
Consumers utility revenue |  | $ | 4,151 |  |  | $ | 1,809 |  |  | $ | — |  |  |  |  | $ | 5,960 |
Other |  | — |  |  | — |  |  | 155 |  |  |  |  | 155 |
Revenue recognized from contracts with customers |  | $ | 4,151 |  |  | $ | 1,809 |  |  | $ | 155 |  |  |  |  | $ | 6,115 |
Leasing income |  | — |  |  | — |  |  | 192 |  |  |  |  | 192 |
Financing income |  | 8 |  |  | 5 |  |  | — |  |  |  |  | 13 |
Consumers alternative-revenue programs |  | 1 |  |  | (3) |  |  | — |  |  |  |  | (2) |
Total operating revenue – CMS Energy |  | $ | 4,160 |  |  | $ | 1,811 |  |  | $ | 347 |  |  |  |  | $ | 6,318 |
Consumers
Consumers utility revenue |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 1,955 |  |  | $ | 1,239 |  |  |  |  |  |  | $ | 3,194 |
Commercial |  | 1,319 |  |  | 371 |  |  |  |  |  |  | 1,690 |
Industrial |  | 601 |  |  | 53 |  |  |  |  |  |  | 654 |
Other |  | 276 |  |  | 146 |  |  |  |  |  |  | 422 |
Revenue recognized from contracts with customers |  | $ | 4,151 |  |  | $ | 1,809 |  |  |  |  |  |  | $ | 5,960 |
Financing income |  | 8 |  |  | 5 |  |  |  |  |  |  | 13 |
Alternative-revenue programs |  | 1 |  |  | (3) |  |  |  |  |  |  | (2) |
Total operating revenue – Consumers |  | $ | 4,160 |  |  | $ | 1,811 |  |  |  |  |  |  | $ | 5,971 |
1 Amounts represent NorthStar Clean Energy’s operating revenue from independent power production and its sales of energy commodities. NorthStar Clean Energy’s sales of energy commodities are accounted for as operating leases. In addition to fixed payments, these agreements have variable payments based on energy delivered. NorthStar Clean Energy’s leasing income included variable lease payments of $154 million for the nine months ended September 30, 2022.
In Millions
Nine Months Ended September 30, 2021 | Electric Utility | Gas Utility | NorthStar Clean Energy 1 |  | Consolidated
CMS Energy, including Consumers
Consumers utility revenue |  | $ | 3,705 |  |  | $ | 1,357 |  |  | $ | — |  |  |  |  | $ | 5,062 |
Other |  | — |  |  | — |  |  | 86 |  |  |  |  | 86 |
Revenue recognized from contracts with customers |  | $ | 3,705 |  |  | $ | 1,357 |  |  | $ | 86 |  |  |  |  | $ | 5,148 |
Leasing income |  | — |  |  | — |  |  | 136 |  |  |  |  | 136 |
Financing income |  | 7 |  |  | 4 |  |  | — |  |  |  |  | 11 |
Consumers alternative-revenue programs |  | 1 |  |  | — |  |  | — |  |  |  |  | 1 |
Total operating revenue – CMS Energy |  | $ | 3,713 |  |  | $ | 1,361 |  |  | $ | 222 |  |  |  |  | $ | 5,296 |
Consumers
Consumers utility revenue |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 1,847 |  |  | $ | 917 |  |  |  |  |  |  | $ | 2,764 |
Commercial |  | 1,191 |  |  | 258 |  |  |  |  |  |  | 1,449 |
Industrial |  | 458 |  |  | 36 |  |  |  |  |  |  | 494 |
Other |  | 209 |  |  | 146 |  |  |  |  |  |  | 355 |
Revenue recognized from contracts with customers |  | $ | 3,705 |  |  | $ | 1,357 |  |  |  |  |  |  | $ | 5,062 |
Financing income |  | 7 |  |  | 4 |  |  |  |  |  |  | 11 |
Alternative-revenue programs |  | 1 |  |  | — |  |  |  |  |  |  | 1 |
Total operating revenue – Consumers |  | $ | 3,713 |  |  | $ | 1,361 |  |  |  |  |  |  | $ | 5,074 |
1 Amounts represent NorthStar Clean Energy’s operating revenue from independent power production and its sales of energy commodities. NorthStar Clean Energy’s sales of energy commodities are accounted for as operating leases. In addition to fixed payments, these agreements have variable payments based on energy delivered. NorthStar Clean Energy’s leasing income included variable lease payments of $94 million for the nine months ended September 30, 2021. Electric and Gas Utilities Consumers Utility Revenue: Consumers recognizes revenue primarily from the sale of electric and gas utility services at tariff-based rates regulated by the MPSC. Consumers’ customer base consists of a mix of residential, commercial, and diversified industrial customers. Consumers’ tariff-based sales performance obligations are described below. •Consumers has performance obligations for the service of standing ready to deliver electricity or natural gas to customers, and it satisfies these performance obligations over time. Consumers recognizes revenue at a fixed rate as it provides these services. These arrangements generally do not have fixed terms and remain in effect as long as the customer consumes the utility service. The rates are set by the MPSC through the rate-making process and represent the stand-alone selling price of Consumers’ service to stand ready to deliver. •Consumers has performance obligations for the service of delivering the commodity of electricity or natural gas to customers, and it satisfies these performance obligations upon delivery. Consumers recognizes revenue at a price per unit of electricity or natural gas delivered, based on the tariffs established by the MPSC. These arrangements generally do not have fixed terms and remain in effect as long as the customer consumes the utility service. The rates are set by the MPSC through the rate-making process and represent the stand-alone selling price of a bundled product comprising the commodity, electricity or natural gas, and the service of delivering such commodity. In some instances, Consumers has specific fixed-term contracts with large commercial and industrial customers to provide electricity or gas at certain tariff rates or to provide gas transportation services at contracted rates. The amount of electricity and gas to be delivered under these contracts and the associated future revenue to be received are generally dependent on the customers’ needs. Accordingly, Consumers recognizes revenues at the tariff or contracted rate as electricity or gas is delivered to the customer. Consumers also has other miscellaneous contracts with customers related to pole and other property rentals, appliance service plans, and utility contract work. Generally, these contracts are short term or evergreen in nature. Alternative-Revenue Program: Consumers accounts for its financial compensation mechanism as an alternative-revenue program. Consumers recognizes revenue related to the financial compensation mechanism as payments are made on MPSC-approved PPAs. Under a gas revenue decoupling mechanism authorized by the MPSC, Consumers is allowed to adjust future gas rates for differences between Consumers’ actual weather-normalized, non-fuel revenues and the revenues approved by the MPSC. Consumers accounts for this program as an alternative-revenue program that meets the criteria for recognizing the effects of decoupling adjustments on revenue as gas is delivered. Consumers does not reclassify revenue from its alternative-revenue program to revenue from contracts with customers at the time the amounts are collected from customers. Accounts Receivable and Unbilled Revenues: Accounts receivable comprise trade receivables and unbilled receivables. CMS Energy and Consumers record their accounts receivable at cost less an allowance for uncollectible accounts. The allowance is increased for uncollectible accounts expense and decreased for account write-offs net of recoveries. CMS Energy and Consumers establish the allowance based on historical losses, management’s assessment of existing economic conditions, customer payment trends, and reasonable and supported forecast information. CMS Energy and Consumers assess late payment fees on trade receivables based on contractual past-due terms established with customers. Accounts are written off when deemed uncollectible, which is generally when they become six months past due. CMS Energy and Consumers recorded uncollectible accounts expense of $13 million for the three months ended September 30, 2022 and $6 million for the three months ended September 30, 2021. CMS Energy and Consumers recorded uncollectible accounts expense of $31 million for the nine months ended September 30, 2022 and $17 million for the nine months ended September 30, 2021. Consumers’ customers are billed monthly in cycles having billing dates that do not generally coincide with the end of a calendar month. This results in customers having received electricity or natural gas that they have not been billed for as of the month-end. Consumers estimates its unbilled revenues by applying an average billed rate to total unbilled deliveries for each customer class. Unbilled revenues, which are recorded as accounts receivable and accrued revenue on CMS Energy’s and Consumers’ consolidated balance sheets, were $369 million at September 30, 2022 and $486 million at December 31, 2021.

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