Discontinued — last reported Q1 '23

Current Assets

Allowance for Doubtful Accounts

CMS Energy Allowance for Doubtful Accounts increased by 18.5% to $32.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 10.3%, from $29.00M to $32.00M. Over 5 years (FY 2020 to FY 2025), Allowance for Doubtful Accounts shows relatively stable performance with a -1.4% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionCurrent Assets
CategoryRisk
SignalLower is better
VolatilityStable
First reportedQ4 2019
Last reportedQ1 2023

How to read this metric

An increase suggests rising credit risk or economic stress among the customer base.

Detailed definition

A contra-asset account that represents the estimated portion of accounts receivable that the company does not expect to...

Peer comparison

Standard across all utilities; levels are often influenced by regulatory mandates regarding service disconnection policies.

Metric ID: allowance_for_doubtful_accounts

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$27.00M$24.00M$20.00M$20.00M$24.00M$26.00M$27.00M$26.00M$27.00M$26.00M$21.00M$23.00M$23.00M$22.00M$23.00M$29.00M$30.00M$28.00M$27.00M$32.00M
QoQ Change-11.1%-16.7%+0.0%+20.0%+8.3%+3.8%-3.7%+3.8%-3.7%-19.2%+9.5%+0.0%-4.3%+4.5%+26.1%+3.4%-6.7%-3.6%+18.5%
YoY Change-11.1%+8.3%+35.0%+30.0%+12.5%+0.0%-22.2%-11.5%-14.8%-15.4%+9.5%+26.1%+30.4%+27.3%+17.4%+10.3%
Range$20.00M$32.00M
CAGR+3.6%
Avg YoY Growth+8.2%
Median YoY Growth+9.9%

Frequently Asked Questions

What is CMS Energy's allowance for doubtful accounts?
CMS Energy (CMS) reported allowance for doubtful accounts of $32.00M in Q1 2026.
How has CMS Energy's allowance for doubtful accounts changed year-over-year?
CMS Energy's allowance for doubtful accounts increased by 10.3% year-over-year, from $29.00M to $32.00M.
What is the long-term trend for CMS Energy's allowance for doubtful accounts?
Over 5 years (2020 to 2025), CMS Energy's allowance for doubtful accounts has grown at a -1.4% compound annual growth rate (CAGR), from $29.00M to $27.00M.
What does allowance for doubtful accounts mean?
The estimated amount of customer debt that the company expects will not be paid.