v3.25.4
Schedule II - Valuation and Qualifying Accounts and Reserves
 12 Months Ended
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
DescriptionBalance at Beginning of PeriodCharged to Expense
Charged to Other Accounts
DeductionsBalance at End of Period
Allowance for uncollectible accounts1
2025$23 $40 $— $36 $27 
202421 33 — 31 23 
202327 34 — 40 21 
Deferred tax valuation allowance
2025$1 $1 $— $— $2 
20242 — — 1 1 
20232 — — — 2 
1Deductions represent write-offs of uncollectible accounts, net of recoveries.
Consumers Energy Company
Years Ended December 31, 2025, 2024, and 2023
In Millions
DescriptionBalance at Beginning of PeriodCharged to ExpenseCharged to Other AccountsDeductionsBalance at End of Period
Allowance for uncollectible accounts1
2025$23 $40 $— $36 $27 
202421 33 — 31 23 
202327 34 — 40 21 
1Deductions 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
DescriptionBalance at Beginning of PeriodCharged to Expense
Charged to Other Accounts
DeductionsBalance at End of Period
Allowance for uncollectible accounts1
2025$23 $40 $— $36 $27 
202421 33 — 31 23 
202327 34 — 40 21 
Deferred tax valuation allowance
2025$1 $1 $— $— $2 
20242 — — 1 1 
20232 — — — 2 
1Deductions represent write-offs of uncollectible accounts, net of recoveries.
Consumers Energy Company
Years Ended December 31, 2025, 2024, and 2023
In Millions
DescriptionBalance at Beginning of PeriodCharged to ExpenseCharged to Other AccountsDeductionsBalance at End of Period
Allowance for uncollectible accounts1
2025$23 $40 $— $36 $27 
202421 33 — 31 23 
202327 34 — 40 21 
1Deductions represent write-offs of uncollectible accounts, net of recoveries.