CMS ENERGY CORP

For the period ended Dec 31, 2024. Filed Feb 11, 2025.

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A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.

FY2024 · Filed Feb 11, 2025

CMS$69.78+0.3%Stored close · as of Nov 10, 2026

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Contents

15: 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	2024	2023	2022
CMS Energy, including Consumers
Other income
Gain on extinguishment of debt1	$110	$131	$—
Interest income	50	37	5
Allowance for equity funds used during construction	29	7	6
Income from equity method investees	7	7	3
All other	11	13	5
Total other income – CMS Energy	$207	$195	$19
Consumers
Other income
Interest income	$42	$25	$2
Interest income – related parties	5	5	5
Allowance for equity funds used during construction	29	7	6
All other	9	12	4
Total other income – Consumers	$85	$49	$17
CMS Energy, including Consumers
Other expense
Donations	$(18)	$(1)	$(9)
Civic and political expenditures	(5)	(5)	(6)
All other	(9)	(7)	(12)
Total other expense – CMS Energy	$(32)	$(13)	$(27)
Consumers
Other expense
Donations	$(18)	$(1)	$(9)
Civic and political expenditures	(5)	(5)	(6)
All other	(7)	(6)	(10)
Total other expense – Consumers	$(30)	$(12)	$(25)

1 For information regarding the gain on extinguishment of debt, see Note 4, Financings and Capitalization—CMS Energy’s Purchase of Consumers’ First Mortgage Bonds.

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