v3.25.4

Schedule II - Valuation and Qualifying Accounts and Reserves | 12 Months Ended
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Dec. 31, 2025
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, 2025, 2024, and 2023
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 |  |  |  |  |  |  |  |  |  |
2025 |  | $ | 23 |  |  | $ | 40 |  |  | $ | — |  |  | $ | 36 |  |  | $ | 27 |
2024 |  | 21 |  |  | 33 |  |  | — |  |  | 31 |  |  | 23 |
2023 |  | 27 |  |  | 34 |  |  | — |  |  | 40 |  |  | 21 |
Deferred tax valuation allowance |  |  |  |  |  |  |  |  |  |
2025 |  | $ | 1 |  |  | $ | 1 |  |  | $ | — |  |  | $ | — |  |  | $ | 2 |
2024 |  | 2 |  |  | — |  |  | — |  |  | 1 |  |  | 1 |
2023 |  | 2 |  |  | — |  |  | — |  |  | — |  |  | 2 |
1 Deductions represent write-offs of uncollectible accounts, net of recoveries. Consumers Energy Company Years Ended December 31, 2025, 2024, and 2023
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 |  |  |  |  |  |  |  |  |  |
2025 |  | $ | 23 |  |  | $ | 40 |  |  | $ | — |  |  | $ | 36 |  |  | $ | 27 |
2024 |  | 21 |  |  | 33 |  |  | — |  |  | 31 |  |  | 23 |
2023 |  | 27 |  |  | 34 |  |  | — |  |  | 40 |  |  | 21 |
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, 2025, 2024, and 2023
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 |  |  |  |  |  |  |  |  |  |
2025 |  | $ | 23 |  |  | $ | 40 |  |  | $ | — |  |  | $ | 36 |  |  | $ | 27 |
2024 |  | 21 |  |  | 33 |  |  | — |  |  | 31 |  |  | 23 |
2023 |  | 27 |  |  | 34 |  |  | — |  |  | 40 |  |  | 21 |
Deferred tax valuation allowance |  |  |  |  |  |  |  |  |  |
2025 |  | $ | 1 |  |  | $ | 1 |  |  | $ | — |  |  | $ | — |  |  | $ | 2 |
2024 |  | 2 |  |  | — |  |  | — |  |  | 1 |  |  | 1 |
2023 |  | 2 |  |  | — |  |  | — |  |  | — |  |  | 2 |
1 Deductions represent write-offs of uncollectible accounts, net of recoveries. Consumers Energy Company Years Ended December 31, 2025, 2024, and 2023
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 |  |  |  |  |  |  |  |  |  |
2025 |  | $ | 23 |  |  | $ | 40 |  |  | $ | — |  |  | $ | 36 |  |  | $ | 27 |
2024 |  | 21 |  |  | 33 |  |  | — |  |  | 31 |  |  | 23 |
2023 |  | 27 |  |  | 34 |  |  | — |  |  | 40 |  |  | 21 |
1 Deductions represent write-offs of uncollectible accounts, net of recoveries.

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