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Regulatory Matters (Tables)
 12 Months Ended
Dec. 31, 2018
Regulatory Assets and Liabilities Disclosure [Abstract]  
Regulatory Assets
Regulatory assets were comprised of the following items: 
At December 31, (in millions)
2018
 
2017
Regulatory Assets
 
 
 
Unrecognized pension and other postretirement benefit costs (see Note 11)
$
798.3

 
$
733.5

Deferred pension and other postretirement benefit costs (see Note 11)
74.1

 
70.7

Environmental costs (see Note 18-D)
61.5

 
63.4

Regulatory effects of accounting for income taxes (see Note 1-N and Note 10)
233.1

 
238.8

Under-recovered gas and fuel costs (see Note 1-K)
34.7

 
25.5

Depreciation
209.6

 
181.0

Post-in-service carrying charges
206.6

 
173.3

Safety activity costs
91.7

 
66.5

DSM programs
45.5

 
40.0

Bailly Generating Station
244.3

 
—

Other
238.1

 
208.5

Total Regulatory Assets
$
2,237.5

 
$
1,801.2
Regulatory Liabilities
Regulatory liabilities were comprised of the following items: 
At December 31, (in millions)
2018
 
2017
Regulatory Liabilities
 
 
 
Over-recovered gas and fuel costs (see Note 1-K)
$
32.0

 
$
27.6

Cost of removal (see Note 7)
1,076.0

 
1,096.8

Regulatory effects of accounting for income taxes (see Note 1-O and Note 10)
1,428.3

 
1,563.4

Deferred pension and other postretirement benefit costs (see Note 11)
62.7

 
59.0

Other
61.0

 
48.8

Total Regulatory Liabilities
$
2,660.0

 
$
2,795.6
Schedule of Regulatory Programs
The following table describes regulatory programs to recover infrastructure replacement and other federally-mandated compliance investments currently in rates and those pending commission approval:
(in millions)
 
 
 
 
 
Company
Program
Incremental Revenue
Incremental Capital Investment
Investment Period
Filed
Status
Rates
Effective
Columbia of Ohio
IRP - 2018(1)
$
2.3

$
207.0

1/17-12/17
February 27, 2018
Approved
April 25, 2018
May 2018
NIPSCO - Gas
TDSIC 7
$
1.5

$
59.0

1/17-6/17
August 31, 2017
Approved
December 28, 2017
January 2018
NIPSCO - Gas
TDSIC 8
$
1.8

$
54.0

7/17-12/17
February 27, 2018
Approved
August 22, 2018
September 2018
NIPSCO - Gas
TDSIC 9(1)(2)
$
(10.6
)
$
54.4

1/18 - 6/18
August 28, 2018
Approved
December 27, 2018
January 2019
NIPSCO - Gas
FMCA 1
$
9.9

$
1.5

11/17-9/18
November 30, 2018
Order Expected
Q1 2019
April 2019
Columbia of Massachusetts
GSEP - 2018(1)(3)
$
6.5

$
80.0

1/18-12/18
October 31, 2017
Approved
April 30, 2018
May 2018
Columbia of Massachusetts
GSEP - 2019(4)
$
10.7

$
64.0

1/19-12/19
October 31, 2018
Order expected
Q2 2019
May 2019
Columbia of Pennsylvania
DSIC - 2018
$
0.4

$
14.8

12/17-2/18
March 22, 2018
Approved
March 29, 2018
April 2018
Columbia of Pennsylvania
DSIC - 2018
$
0.9

$
31.8

3/18-5/18
June 20, 2018
Approved
June 28, 2018
July 2018
Columbia of Pennsylvania
DSIC - 2018
$
1.6

$
55.4

6/18-8/18
September 20, 2018
Approved
September 28, 2018
October 2018
Columbia of Virginia
SAVE - 2018
$
2.9

$
33.3

1/18-12/18
August 18, 2017
Approved
December 13, 2017
January 2018
Columbia of Virginia
SAVE - 2019
$
2.4

$
36.0

1/19-12/19
August 17, 2018
Approved
October 26, 2018
January 2019
Columbia of Kentucky
AMRP - 2018
$
4.5

$
24.0

1/18-12/18
October 13, 2017
Approved
December 22, 2017
January 2018
Columbia of Kentucky
AMRP - 2019
$
3.6

$
30.1

1/19-12/19
October 15, 2018
Approved
December 5, 2018
January 2019
Columbia of Maryland
STRIDE - 2018
$
1.2

$
20.8

1/18-12/18
November 1, 2017
Approved
December 20, 2017
January 2018
Columbia of Maryland
STRIDE - 2019
$
1.2

$
19.7

1/19-12/19
November 1, 2018
Approved
December 12, 2018
January 2019
NIPSCO - Electric
TDSIC - 3
$
(2.0
)
$
75.0

5/17-11/17
January 30, 2018
Approved
May 30, 2018
June 2018
NIPSCO - Electric
TDSIC - 4(1)
$
(11.8
)
$
72.2

12/17-5/18
July 31, 2018
Approved
November 28, 2018
December 2018
NIPSCO - Electric
TDSIC - 5(1)
$
15.9

$
58.8

6/18-11/18
January 29, 2019
Order Expected
Q2 2019
June 2019
NIPSCO - Electric
ECRM - 31
$
(2.1
)
$
2.9

6/17-12/17
January 31, 2018
Approved
April 25, 2018
May 2018
NIPSCO - Electric
ECRM - 32
$
1.0

$
—

1/18-6/18
July 31, 2018
Approved
October 11, 2018
November 2018
NIPSCO - Electric
FMCA - 8
$
1.3

$
4.4

4/17-9/17
November 1, 2017
Approved
January 31, 2018
February 2018
NIPSCO - Electric
FMCA - 9
$
4.1

$
90.2

10/17-3/18
April 27, 2018
Approved
July 25, 2018
August 2018
NIPSCO - Electric
FMCA - 10
$
2.2

$
45.7

4/18-8/18
October 18, 2018
Approved
January 29, 2019
February 2019
(1)Incremental revenue is net of amounts due back to customers as a result of the TCJA.
(2)Incremental revenue is net of $5.2 million of adjustments in the TDSIC-9 settlement.
(3)A cap waiver was approved by the Massachusetts DPU on June 21, 2018 and related rates became effective July 2018.
(4)The filing included a request for approval of a waiver to allow collection of the $2.9 million revenue requirement that exceeds the GSEP cap provision.
Rate Case Action
The following table describes current rate case actions as applicable in each of our jurisdictions net of tracker impacts:
(in millions)
 
 
 
 
Company
Requested Incremental Revenue
Approved Incremental Revenue
Filed
Status
Rates
Effective
NIPSCO - Gas(1)
$
138.1

$
107.3

September 27, 2017
Approved
September 19, 2018
October 2018
Columbia of Massachusetts
$
24.1

N/A

April 13, 2018
Withdrawn
September 19, 2018
N/A
Columbia of Pennsylvania
$
46.9

$
26.0

March 16, 2018
Approved
December 6, 2018
December 2018
Columbia of Virginia(2)
$
14.2

In process

August 28, 2018
Order expected
Second half of 2019
February 2019
Columbia of Maryland
$
4.6

$
2.2

April 13, 2018
Approved
November 21, 2018
November 2018
NIPSCO - Electric
$
21.4

In process

October 31, 2018
Order expected
Q3 2019
September 2019
(1)Rates will be implemented in three steps, with implementation of step 1 rates effective October 1, 2018. Step 2 rates will be effective on or about March 1, 2019, and step 3 rates will be effective on January 1, 2020. The IURC’s order also dismissed NIPSCO from phase 2 of the IURC’s TCJA investigation.
(2)Rates implemented subject to refund pending a final order from the VSCC.