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Discontinued Operations | 9 Months Ended
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Sep. 30, 2016
Discontinued Operations and Disposal Groups [Abstract] |
Discontinued Operations | Discontinued Operations On July 1, 2015, NiSource completed the Separation through a special pro rata stock dividend, distributing one share of CPG common stock for every one share of NiSource common stock held by any NiSource stockholder on June 19, 2015, the record date. The Separation resulted in two stand-alone energy infrastructure companies: NiSource, a fully regulated natural gas and electric utilities company, and CPG, a natural gas pipeline, midstream and storage company. As a stand-alone company, on the date of the Separation, CPG's operations consisted of NiSource's Columbia Pipeline Group Operations segment prior to the Separation. Following the Separation, NiSource retained no ownership interest in CPG. On the date of the Separation, CPG consisted of approximately $9.2 billion of assets, $5.6 billion of liabilities and $3.6 billion of equity. The results of operations and cash flows for the former Columbia Pipeline Group Operations segment have been reported as discontinued operations for all periods presented. During the third quarter of 2016, Nisource recorded a $3.6 million tax benefit resulting from favorable estimate-to-actual adjustments related to non-deductible costs from the Separation. There were no other material results from discontinued operations during 2016. Results from discontinued operations for the three and nine months ended September 30, 2015 are included in the table below. These results are primarily from NiSource's former Columbia Pipeline Group Operations segment.
| Three Months Ended |  | Nine Months Ended
| September 30, 2015 |  | September 30, 2015
(in millions) | Columbia Pipeline Group Operations |  | Corporate and Other |  | Total |  | Columbia Pipeline Group Operations |  | Corporate and Other |  | Total
Net Revenues |  |  |  |  |  |  |  |  |  |  |
Transportation and storage revenues | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 561.4 |  |  | $ | — |  |  | $ | 561.4 |
Other revenues | — |  |  | — |  |  | — |  |  | 94.3 |  |  | — |  |  | 94.3 |
Total Sales Revenues | — |  |  | — |  |  | — |  |  | 655.7 |  |  | — |  |  | 655.7 |
Less: Cost of sales (excluding depreciation and amortization) | — |  |  | — |  |  | — |  |  | 0.2 |  |  | — |  |  | 0.2 |
Net Revenues | — |  |  | — |  |  | — |  |  | 655.5 |  |  | — |  |  | 655.5 |
Operating Expenses |  |  |  |  |  |  |  |  |  |  |
Operation and maintenance | 5.5 |  | (1) | — |  |  | 5.5 |  |  | 374.8 |  | (1) | — |  |  | 374.8 |
Depreciation and amortization | — |  |  | — |  |  | — |  |  | 66.4 |  |  | — |  |  | 66.4 |
Gain on sale of assets | — |  |  | — |  |  | — |  |  | (13.6 | ) |  | — |  |  | (13.6 | )
Other taxes | — |  |  | — |  |  | — |  |  | 38.0 |  |  | — |  |  | 38.0 |
Total Operating Expenses | 5.5 |  |  | — |  |  | 5.5 |  |  | 465.6 |  |  | — |  |  | 465.6 |
Equity Earnings in Unconsolidated Affiliates | — |  |  | — |  |  | — |  |  | 29.1 |  |  | — |  |  | 29.1 |
Operating Income (Loss) from Discontinued Operations | (5.5 | ) |  | — |  |  | (5.5 | ) |  | 219.0 |  |  | — |  |  | 219.0 |
Other Income (Deductions) |  |  |  |  |  |  |  |  |  |  |
Interest expense, net | — |  |  | — |  |  | — |  |  | (37.1 | ) |  | — |  |  | (37.1 | )
Other, net | — |  |  | — |  |  | — |  |  | 7.8 |  |  | (0.6 | ) |  | 7.2 |
Total Other Deductions | — |  |  | — |  |  | — |  |  | (29.3 | ) |  | (0.6 | ) |  | (29.9 | )
Income (Loss) from Discontinued Operations before Income Taxes | (5.5 | ) |  | — |  |  | (5.5 | ) |  | 189.7 |  |  | (0.6 | ) |  | 189.1 |
Income Taxes | 14.2 |  | (2) | — |  |  | 14.2 |  |  | 80.9 |  |  | (0.3 | ) |  | 80.6 |
Income (Loss) from Discontinued Operations - net of taxes | $ | (19.7 | ) |  | $ | — |  |  | $ | (19.7 | ) |  | $ | 108.8 |  |  | $ | (0.3 | ) |  | $ | 108.5 |
(1) Includes approximately $5.5 million and $54.4 million of transaction costs related to the Separation for the three and nine months ended September 30, 2015, respectively. (2) Primarily attributable to the write-off of consolidated state income tax benefits resulting from the Separation. CPG’s financing requirements prior to the private placement of senior notes on May 22, 2015 were satisfied through borrowings from NiSource Finance. Interest expense from discontinued operations primarily represents net interest charged to CPG from NiSource Finance, less AFUDC. Subsequent to May 22, 2015, interest expense from discontinued operations also includes interest incurred on CPG's private placement of $2,750.0 million of senior notes. Continuing Involvement Natural gas transportation and storage services provided to NiSource by CPG were $31.9 million and $107.5 million for the three and nine months ended September 30, 2016, respectively, and $31.6 million and $105.4 million for the three and nine months ended September 30, 2015, respectively. Prior to July 1, 2015, these costs were eliminated in consolidation. Beginning July 1, 2015, these costs and associated cash flows represent third-party transactions with CPG and are not eliminated in consolidation, as such services have continued subsequent to the Separation and are expected to continue for the foreseeable future. As a result of the Separation, NiSource and CPG entered into TSAs. NiSource expects the TSAs to terminate within 24 months from the date of the Separation. The TSAs set forth the terms and conditions for NiSource and CPG to provide certain transition services to one another. Under the TSAs, NiSource provides CPG certain information technology, financial and accounting, human resource and other specified services. For the three and nine months ended September 30, 2016, the amounts NiSource billed CPG for these services were immaterial. There were no material assets and liabilities of discontinued operations on the Condensed Consolidated Balance Sheets (unaudited) as of September 30, 2016 and December 31, 2015.

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- Definition The entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=65878427&loc=SL51721533-107759 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 4B -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721665-107760 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5C -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721675-107760 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3A -URI http://asc.fasb.org/extlink&oid=64862545&loc=SL51724579-110230 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 4A -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721663-107760 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=64862545&loc=d3e2941-110230 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=64827811&loc=d3e1361-107760 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5B -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721673-107760 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3A -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721659-107760 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5A -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721671-107760 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5D -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721677-107760 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=64827811&loc=d3e1474-107760 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721683-107760 + Details
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