Earnings Per Share

9 Months Ended

Sep. 30, 2016

Basic EPS is computed by dividing net income attributable to NiSource by the weighted-average number of shares of common stock outstanding for the period. The weighted-average shares outstanding for diluted EPS includes the incremental effects of the various long-term incentive compensation plans. The numerator in calculating both basic and diluted EPS for each period is reported net income attributable to NiSource. The computation of diluted average common shares is as follows:



	Three Months Ended		Nine Months Ended
	September 30,		September 30,
(in thousands)	2016	2015	2016	2015
Denominator
Basic average common shares outstanding	322,318	318,090	321,445	317,390
Dilutive potential common shares:
Shares contingently issuable under employee stock plans	228	—	146	—
Shares restricted under employee stock plans	1,372	3,375	1,606	3,328
Diluted Average Common Shares	323,918	321,465	323,197	320,718