v3.25.4

Other Income and Other Expense (Tables)

12 Months Ended

Dec. 31, 2025

Other Income and Expenses [Line Items]

Summary of Components of Other Income and Other Expense

Presented in the following table are the components of other income and other expense at CMS Energy and Consumers:

In Millions
Years Ended December 31			2025						2024									2023
CMS Energy, including Consumers
Other income
Gain on extinguishment of debt1						$	72					$	110					$	131
Interest income						37						50						37
Interest income – related parties						1						—						—
Allowance for equity funds used during construction						23						29						7
Income from equity method investees						5						7						7
All other						13						11						13
Total other income – CMS Energy						$	151					$	207					$	195
Consumers
Other income
Interest income						$	22					$	42					$	25
Interest income – related parties						4						5						5
Allowance for equity funds used during construction						23						29						7
All other						6						9						12
Total other income – Consumers						$	55					$	85					$	49
CMS Energy, including Consumers
Other expense
Donations						$	(10)					$	(18)					$	(1)
Civic and political expenditures						(7)						(5)						(5)
All other						(10)						(9)						(7)
Total other expense – CMS Energy						$	(27)					$	(32)					$	(13)
Consumers
Other expense
Donations						$	(10)					$	(18)					$	(1)
Civic and political expenditures						(5)						(5)						(5)
All other						(7)						(7)						(6)
Total other expense – Consumers						$	(22)					$	(30)					$	(12)

1For information regarding the gain on extinguishment of debt, see Note 5, Financings and Capitalization—CMS Energy’s Purchase of Consumers’ First Mortgage Bonds.

Consumers Energy Company

Other Income and Expenses [Line Items]

Summary of Components of Other Income and Other Expense

Presented in the following table are the components of other income and other expense at CMS Energy and Consumers:

In Millions
Years Ended December 31			2025						2024									2023
CMS Energy, including Consumers
Other income
Gain on extinguishment of debt1						$	72					$	110					$	131
Interest income						37						50						37
Interest income – related parties						1						—						—
Allowance for equity funds used during construction						23						29						7
Income from equity method investees						5						7						7
All other						13						11						13
Total other income – CMS Energy						$	151					$	207					$	195
Consumers
Other income
Interest income						$	22					$	42					$	25
Interest income – related parties						4						5						5
Allowance for equity funds used during construction						23						29						7
All other						6						9						12
Total other income – Consumers						$	55					$	85					$	49
CMS Energy, including Consumers
Other expense
Donations						$	(10)					$	(18)					$	(1)
Civic and political expenditures						(7)						(5)						(5)
All other						(10)						(9)						(7)
Total other expense – CMS Energy						$	(27)					$	(32)					$	(13)
Consumers
Other expense
Donations						$	(10)					$	(18)					$	(1)
Civic and political expenditures						(5)						(5)						(5)
All other						(7)						(7)						(6)
Total other expense – Consumers						$	(22)					$	(30)					$	(12)

1For information regarding the gain on extinguishment of debt, see Note 5, Financings and Capitalization—CMS Energy’s Purchase of Consumers’ First Mortgage Bonds.

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