the triple bottom line balances the interests of the companies ' employees , customers , suppliers , regulators , creditors , michigan 's residents , the investment community , and other stakeholders , and it reflects the broader societal impacts of the companies ' activities . consumers ' sustainability report , which is available to the public , describes the company 's progress toward world class performance measured in the areas of people , planet , and profit . people : the people element of the triple bottom line represents cms energy 's and consumers ' commitment to their employees , their customers , the residents of local communities in which the companies do business , and other stakeholders . the safety of employees , customers , and the general public is a priority of cms energy and consumers . accordingly , cms energy and consumers have worked to integrate a set of safety principles into their business operations and culture . these principles include complying with applicable safety , health , and security regulations and implementing programs and processes aimed at continually improving safety and security conditions . over the last ten years , consumers ' osha recordable incident rate has decreased by over 53 percent . in response to the covid-19 pandemic , cms energy and consumers have issued a response plan that is focused on the health , safety , and well-being of their co-workers , customers , and communities . cms energy and consumers have aligned with safety and health guidelines from the cdc , osha , and the michigan department of health and human services in order to protect their employees , customers , 53 and contractors to ensure the continued delivery of critical energy services . to align with , and in addition to , these guidelines , cms energy and consumers have : secured the supply chain necessary to provide front-line workers with appropriate personal protective equipment and cleaning supplies worked with local health departments and hospital systems to begin administering vaccinations to essential front-line employees when necessary , sequestered employees with critical roles at generating plants , gas compression facilities , and electric control rooms implemented a paid self-quarantine requirement for employees who are exhibiting symptoms of covid-19 or who have come into contact with a person suspected to have covid-19 prohibited business-related international travel and instituted a mandatory ten-day work remote period for employees who return from personal travel to heavily impacted areas required employees to work remotely when possible when necessary , reduced service at 13 direct payment offices to drop box and drive-through services only initially adjusted work to focus on emergent and critical activities such as electric outages , gas leaks , and other public safety and reliability work ; as work restrictions have gradually lifted in michigan , the companies have resumed normal work with safety measures in place contracted a chief medical officer to guide the companies ' response and provide rapid support and supplies for the workforce limited access to company facilities , enhanced cleaning protocols , and established a mask-wearing policy offered additional paid leave to employees to alleviate child care-related burdens and implemented other interim workforce policies to offer flexibility and reduce employee concerns in response to the pandemic , cms energy and consumers initially suspended shut-offs of service for non-payment and extended payment protection plans for low-income and senior customers . cms energy and consumers slowly began resuming shut-offs of service for non-payment in late july 2020 for commercial and industrial customers and in october 2020 for residential customers . cms energy and consumers remain committed to assisting customers impacted by the pandemic . during 2020 , consumers provided $ 12 million to help michigan residents and small businesses who had experienced difficulty paying their energy bill due to the pandemic . additionally , in december 2020 , consumers donated another $ 3 million to agencies that provide energy bill assistance to low-income households . cms energy and consumers also place a high priority on customer value and on providing a hometown customer experience . consumers ' customer-driven investment program is aimed at improving safety and increasing electric and gas reliability , which has resulted in measurable improvements in customer satisfaction . central to consumers ' commitment to its customers are the initiatives it has undertaken to keep electricity and natural gas affordable , including : replacement of coal-fueled generation and ppas with a cost-efficient mix of renewable energy and energy waste reduction and demand response programs targeted infrastructure investment to reduce maintenance costs and improve reliability and safety supply chain optimization information and control system efficiencies employee and retiree health care cost sharing workforce productivity enhancements 54 in addition , consumers ' gas commodity costs declined by 66 percent from 2010 through 2020 , due not only to a decrease in market prices but also to consumers ' improvements to its gas infrastructure and optimization of its gas purchasing and storage strategy . these gas commodity savings are passed on to customers . planet : the planet element of the triple bottom line represents cms energy 's and consumers ' commitment to protect the environment . this commitment extends beyond compliance with various state and federal environmental , health , and safety laws and regulations . management considers climate change and other environmental risks in the companies ' strategy development , business planning , and enterprise risk management processes . cms energy and consumers continue to focus on opportunities to protect the environment and to reduce their carbon footprint . story_separator_special_tag enterprises results of operations presented in the following table are the detailed after-tax changes to the enterprises segment 's net income available to common stockholders for 2020 versus 2019 : replace_table_token_12_th 1 see note 14 , income taxes . for detailed after-tax changes to the enterprises segment 's net income available to common stockholders for 2019 versus 2018 , see item 7. management 's discussion and analysis of financial condition and results of operations—results of operations—enterprises results of operations , in the form 10‑k for the fiscal year ended december 31 , 2019 , filed february 6 , 2020 . enerbank results of operations presented in the following table are the detailed after-tax changes to enerbank 's net income available to common stockholders for 2020 versus 2019 : replace_table_token_13_th 1 see note 2 , new accounting standards . for detailed after-tax changes to enerbank 's net income available to common stockholders for 2019 versus 2018 , see item 7. management 's discussion and analysis of financial condition and results of operations—results of operations—enerbank results of operations , in the form 10‑k for the fiscal year ended december 31 , 2019 , filed february 6 , 2020 . 67 corporate interest and other results of operations presented in the following table are the detailed after-tax changes to corporate interest and other results for 2020 versus 2019 : replace_table_token_14_th 1 see note 14 , income taxes . for detailed after-tax changes to corporate interest and other 's net income available to common stockholders for 2019 versus 2018 , see item 7. management 's discussion and analysis of financial condition and results of operations—results of operations—corporate interest and other results of operations , in the form 10‑k for the fiscal year ended december 31 , 2019 , filed february 6 , 2020 . 68 cash position , investing , and financing at december 31 , 2020 , cms energy had $ 185 million of consolidated cash and cash equivalents , which included $ 17 million of restricted cash and cash equivalents . at december 31 , 2020 , consumers had $ 35 million of consolidated cash and cash equivalents , which included $ 15 million of restricted cash and cash equivalents . operating activities presented in the following table are specific components of net cash provided by operating activities for 2020 versus 2019 : in millions cms energy , including consumers year ended december 31 , 2019 $ 1,790 reasons for the change higher net income 70 non‑cash transactions 1 135 higher contributions to postretirement benefit plans , primarily to pension plans ( 702 ) favorable impact of changes in core working capital , 2 due primarily to extended payment terms for vendors in 2020 and higher vendor payments in 2019 , offset partially by lower customer receipts due to lower electric and gas deliveries 50 unfavorable impact of changes in other assets and liabilities , due primarily to higher property tax payments , a payment to settle litigation , and higher energy waste reduction spending in excess of collections , offset partially by the absence of 2019 refunds to customers related to the tcja and self-implemented electric rates ( 67 ) year ended december 31 , 2020 $ 1,276 consumers year ended december 31 , 2019 $ 1,601 reasons for the change higher net income 73 non‑cash transactions 1 194 higher contributions to postretirement benefit plans , primarily to pension plans ( 683 ) favorable impact of changes in core working capital , 2 due primarily to extended payment terms for vendors in 2020 and higher vendor payments in 2019 , offset partially by lower customer receipts due to lower electric and gas deliveries 40 unfavorable impact of changes in other assets and liabilities , due primarily to higher property tax payments and higher energy waste reduction spending in excess of collections , offset partially by lower income taxes payments to cms energy and the absence of 2019 refunds to customers related to the tcja and self-implemented electric rates ( 7 ) year ended december 31 , 2020 $ 1,218 1 non ‑ cash transactions comprise depreciation and amortization , changes in deferred income taxes and investment tax credits , bad debt expense , and other non‑cash operating activities and reconciling adjustments . 2 core working capital comprises accounts receivable , notes receivable , accrued revenue , inventories , accounts payable , and accrued rate refunds . 69 for specific components of net cash provided by operating activities for 2019 versus 2018 , see item 7. management 's discussion and analysis of financial condition and results of operations—cash position , investing , and financing—operating activities , in the form 10‑k for the fiscal year ended december 31 , 2019 , filed february 6 , 2020 . investing activities presented in the following table are specific components of net cash used in investing activities for 2020 versus 2019 : replace_table_token_15_th 1 see note 22 , asset sale and exit activities for specific components of net cash used in investing activities for 2019 versus 2018 , see item 7. management 's discussion and analysis of financial condition and results of operations—cash position , investing , and financing—investing activities , in the form 10‑k for the fiscal year ended december 31 , 2019 , filed february 6 , 2020 . 70 financing activities presented in the following table are specific components of net cash provided by financing activities for 2020 versus 2019 : in millions cms energy , including consumers year ended december 31 , 2019 $ 1,008 reasons for the change higher debt issuances 1,028 higher debt retirements ( 725 ) lower borrowings of certificates of deposit at enerbank ( 215 ) higher repayments under consumers ' commercial paper program ( 83 ) higher issuances of common stock , primarily the settlement of equity forward sale contracts 241 higher payments of dividends on common stock ( 31 ) higher debt prepayment costs ( 51 ) proceeds from the sale of membership interest in vie

debt to capital 1 < 0.70 to 1.0 0.58 to 1.0 consumers debt to capital 2 < 0.65 to 1.0 0.49 to 1.0 1 applies to cms energy 's revolving credit agreement and term loan credit agreement . in april 2020 , amendments to these agreements changed the required financial covenant from a leverage ratio to a capitalization ratio . 2 applies to consumers ' revolving credit agreements and letter of credit agreement . components of cms energy 's and consumers ' cash management plan include controlling operating expenses and capital expenditures and evaluating market conditions for financing and refinancing opportunities . cms energy 's and consumers ' present level of cash and expected cash flows from operating activities , together with access to sources of liquidity , are anticipated to be sufficient to fund the companies ' contractual obligations for 2021 and beyond . cms energy is also required both by law and by contract to provide financial support , including infusing additional capital , to ensure that enerbank satisfies mandated capital requirements and has sufficient liquidity to operate . with its self-funding plan , enerbank has exceeded these requirements historically and exceeded them as of december 31 , 2020. in addition , enerbank has access to contingent funding sources , including the discount window and a $ 50 million uncommitted federal funds line of credit . each month , enerbank pledges a subset of its eligible loans to the federal reserve to ensure a seamless 73 borrowing capability should the need arise . at december 31 , 2020 , there were no outstanding borrowings under enerbank 's contingent funding sources . contractual obligations : presented in the following table are cms energy 's and consumers ' contractual obligations . the table excludes all amounts classified as current liabilities on cms energy 's and consumers ' consolidated balance sheets , other than the current portion of long-term debt , leases , and other financing . replace_table_token_16_th 1 long-term contracts for the purchase of commodities and related services , and construction and service agreements . the commodities and related services include natural gas and coal and associated transportation . 2 long-term ppas from certain affiliates of cms enterprises .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```debt to capital 1 < 0.70 to 1.0 0.58 to 1.0 consumers debt to capital 2 < 0.65 to 1.0 0.49 to 1.0 1 applies to cms energy 's revolving credit agreement and term loan credit agreement . in april 2020 , amendments to these agreements changed the required financial covenant from a leverage ratio to a capitalization ratio . 2 applies to consumers ' revolving credit agreements and letter of credit agreement . components of cms energy 's and consumers ' cash management plan include controlling operating expenses and capital expenditures and evaluating market conditions for financing and refinancing opportunities . cms energy 's and consumers ' present level of cash and expected cash flows from operating activities , together with access to sources of liquidity , are anticipated to be sufficient to fund the companies ' contractual obligations for 2021 and beyond . cms energy is also required both by law and by contract to provide financial support , including infusing additional capital , to ensure that enerbank satisfies mandated capital requirements and has sufficient liquidity to operate . with its self-funding plan , enerbank has exceeded these requirements historically and exceeded them as of december 31 , 2020. in addition , enerbank has access to contingent funding sources , including the discount window and a $ 50 million uncommitted federal funds line of credit . each month , enerbank pledges a subset of its eligible loans to the federal reserve to ensure a seamless 73 borrowing capability should the need arise . at december 31 , 2020 , there were no outstanding borrowings under enerbank 's contingent funding sources . contractual obligations : presented in the following table are cms energy 's and consumers ' contractual obligations . the table excludes all amounts classified as current liabilities on cms energy 's and consumers ' consolidated balance sheets , other than the current portion of long-term debt , leases , and other financing . replace_table_token_16_th 1 long-term contracts for the purchase of commodities and related services , and construction and service agreements . the commodities and related services include natural gas and coal and associated transportation . 2 long-term ppas from certain affiliates of cms enterprises .
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 Suspicious Activity Report : the triple bottom line balances the interests of the companies ' employees , customers , suppliers , regulators , creditors , michigan 's residents , the investment community , and other stakeholders , and it reflects the broader societal impacts of the companies ' activities . consumers ' sustainability report , which is available to the public , describes the company 's progress toward world class performance measured in the areas of people , planet , and profit . people : the people element of the triple bottom line represents cms energy 's and consumers ' commitment to their employees , their customers , the residents of local communities in which the companies do business , and other stakeholders . the safety of employees , customers , and the general public is a priority of cms energy and consumers . accordingly , cms energy and consumers have worked to integrate a set of safety principles into their business operations and culture . these principles include complying with applicable safety , health , and security regulations and implementing programs and processes aimed at continually improving safety and security conditions . over the last ten years , consumers ' osha recordable incident rate has decreased by over 53 percent . in response to the covid-19 pandemic , cms energy and consumers have issued a response plan that is focused on the health , safety , and well-being of their co-workers , customers , and communities . cms energy and consumers have aligned with safety and health guidelines from the cdc , osha , and the michigan department of health and human services in order to protect their employees , customers , 53 and contractors to ensure the continued delivery of critical energy services . to align with , and in addition to , these guidelines , cms energy and consumers have : secured the supply chain necessary to provide front-line workers with appropriate personal protective equipment and cleaning supplies worked with local health departments and hospital systems to begin administering vaccinations to essential front-line employees when necessary , sequestered employees with critical roles at generating plants , gas compression facilities , and electric control rooms implemented a paid self-quarantine requirement for employees who are exhibiting symptoms of covid-19 or who have come into contact with a person suspected to have covid-19 prohibited business-related international travel and instituted a mandatory ten-day work remote period for employees who return from personal travel to heavily impacted areas required employees to work remotely when possible when necessary , reduced service at 13 direct payment offices to drop box and drive-through services only initially adjusted work to focus on emergent and critical activities such as electric outages , gas leaks , and other public safety and reliability work ; as work restrictions have gradually lifted in michigan , the companies have resumed normal work with safety measures in place contracted a chief medical officer to guide the companies ' response and provide rapid support and supplies for the workforce limited access to company facilities , enhanced cleaning protocols , and established a mask-wearing policy offered additional paid leave to employees to alleviate child care-related burdens and implemented other interim workforce policies to offer flexibility and reduce employee concerns in response to the pandemic , cms energy and consumers initially suspended shut-offs of service for non-payment and extended payment protection plans for low-income and senior customers . cms energy and consumers slowly began resuming shut-offs of service for non-payment in late july 2020 for commercial and industrial customers and in october 2020 for residential customers . cms energy and consumers remain committed to assisting customers impacted by the pandemic . during 2020 , consumers provided $ 12 million to help michigan residents and small businesses who had experienced difficulty paying their energy bill due to the pandemic . additionally , in december 2020 , consumers donated another $ 3 million to agencies that provide energy bill assistance to low-income households . cms energy and consumers also place a high priority on customer value and on providing a hometown customer experience . consumers ' customer-driven investment program is aimed at improving safety and increasing electric and gas reliability , which has resulted in measurable improvements in customer satisfaction . central to consumers ' commitment to its customers are the initiatives it has undertaken to keep electricity and natural gas affordable , including : replacement of coal-fueled generation and ppas with a cost-efficient mix of renewable energy and energy waste reduction and demand response programs targeted infrastructure investment to reduce maintenance costs and improve reliability and safety supply chain optimization information and control system efficiencies employee and retiree health care cost sharing workforce productivity enhancements 54 in addition , consumers ' gas commodity costs declined by 66 percent from 2010 through 2020 , due not only to a decrease in market prices but also to consumers ' improvements to its gas infrastructure and optimization of its gas purchasing and storage strategy . these gas commodity savings are passed on to customers . planet : the planet element of the triple bottom line represents cms energy 's and consumers ' commitment to protect the environment . this commitment extends beyond compliance with various state and federal environmental , health , and safety laws and regulations . management considers climate change and other environmental risks in the companies ' strategy development , business planning , and enterprise risk management processes . cms energy and consumers continue to focus on opportunities to protect the environment and to reduce their carbon footprint . story_separator_special_tag enterprises results of operations presented in the following table are the detailed after-tax changes to the enterprises segment 's net income available to common stockholders for 2020 versus 2019 : replace_table_token_12_th 1 see note 14 , income taxes . for detailed after-tax changes to the enterprises segment 's net income available to common stockholders for 2019 versus 2018 , see item 7. management 's discussion and analysis of financial condition and results of operations—results of operations—enterprises results of operations , in the form 10‑k for the fiscal year ended december 31 , 2019 , filed february 6 , 2020 . enerbank results of operations presented in the following table are the detailed after-tax changes to enerbank 's net income available to common stockholders for 2020 versus 2019 : replace_table_token_13_th 1 see note 2 , new accounting standards . for detailed after-tax changes to enerbank 's net income available to common stockholders for 2019 versus 2018 , see item 7. management 's discussion and analysis of financial condition and results of operations—results of operations—enerbank results of operations , in the form 10‑k for the fiscal year ended december 31 , 2019 , filed february 6 , 2020 . 67 corporate interest and other results of operations presented in the following table are the detailed after-tax changes to corporate interest and other results for 2020 versus 2019 : replace_table_token_14_th 1 see note 14 , income taxes . for detailed after-tax changes to corporate interest and other 's net income available to common stockholders for 2019 versus 2018 , see item 7. management 's discussion and analysis of financial condition and results of operations—results of operations—corporate interest and other results of operations , in the form 10‑k for the fiscal year ended december 31 , 2019 , filed february 6 , 2020 . 68 cash position , investing , and financing at december 31 , 2020 , cms energy had $ 185 million of consolidated cash and cash equivalents , which included $ 17 million of restricted cash and cash equivalents . at december 31 , 2020 , consumers had $ 35 million of consolidated cash and cash equivalents , which included $ 15 million of restricted cash and cash equivalents . operating activities presented in the following table are specific components of net cash provided by operating activities for 2020 versus 2019 : in millions cms energy , including consumers year ended december 31 , 2019 $ 1,790 reasons for the change higher net income 70 non‑cash transactions 1 135 higher contributions to postretirement benefit plans , primarily to pension plans ( 702 ) favorable impact of changes in core working capital , 2 due primarily to extended payment terms for vendors in 2020 and higher vendor payments in 2019 , offset partially by lower customer receipts due to lower electric and gas deliveries 50 unfavorable impact of changes in other assets and liabilities , due primarily to higher property tax payments , a payment to settle litigation , and higher energy waste reduction spending in excess of collections , offset partially by the absence of 2019 refunds to customers related to the tcja and self-implemented electric rates ( 67 ) year ended december 31 , 2020 $ 1,276 consumers year ended december 31 , 2019 $ 1,601 reasons for the change higher net income 73 non‑cash transactions 1 194 higher contributions to postretirement benefit plans , primarily to pension plans ( 683 ) favorable impact of changes in core working capital , 2 due primarily to extended payment terms for vendors in 2020 and higher vendor payments in 2019 , offset partially by lower customer receipts due to lower electric and gas deliveries 40 unfavorable impact of changes in other assets and liabilities , due primarily to higher property tax payments and higher energy waste reduction spending in excess of collections , offset partially by lower income taxes payments to cms energy and the absence of 2019 refunds to customers related to the tcja and self-implemented electric rates ( 7 ) year ended december 31 , 2020 $ 1,218 1 non ‑ cash transactions comprise depreciation and amortization , changes in deferred income taxes and investment tax credits , bad debt expense , and other non‑cash operating activities and reconciling adjustments . 2 core working capital comprises accounts receivable , notes receivable , accrued revenue , inventories , accounts payable , and accrued rate refunds . 69 for specific components of net cash provided by operating activities for 2019 versus 2018 , see item 7. management 's discussion and analysis of financial condition and results of operations—cash position , investing , and financing—operating activities , in the form 10‑k for the fiscal year ended december 31 , 2019 , filed february 6 , 2020 . investing activities presented in the following table are specific components of net cash used in investing activities for 2020 versus 2019 : replace_table_token_15_th 1 see note 22 , asset sale and exit activities for specific components of net cash used in investing activities for 2019 versus 2018 , see item 7. management 's discussion and analysis of financial condition and results of operations—cash position , investing , and financing—investing activities , in the form 10‑k for the fiscal year ended december 31 , 2019 , filed february 6 , 2020 . 70 financing activities presented in the following table are specific components of net cash provided by financing activities for 2020 versus 2019 : in millions cms energy , including consumers year ended december 31 , 2019 $ 1,008 reasons for the change higher debt issuances 1,028 higher debt retirements ( 725 ) lower borrowings of certificates of deposit at enerbank ( 215 ) higher repayments under consumers ' commercial paper program ( 83 ) higher issuances of common stock , primarily the settlement of equity forward sale contracts 241 higher payments of dividends on common stock ( 31 ) higher debt prepayment costs ( 51 ) proceeds from the sale of membership interest in vie

