Valuation and Qualifying Accounts (Tables)

12 Months Ended

Dec. 31, 2020

NISOURCE INC.

SCHEDULE II – VALUATION AND QUALIFYING ACCOUNTS


Twelve months ended December 31, 2020
			Additions
($ in millions)	Balance Jan. 1, 2020		Charged to Costs and Expenses		Charged to Other Account (1)		Deductions for Purposes for which Reserves were Created		Balance Dec. 31, 2020
Reserves Deducted in Consolidated Balance Sheet from Assets to Which They Apply:
Reserve for accounts receivable	$	19.2	$	31.6	$	33.0	$	31.5	$	52.3
Reserve for other investments	3.0		—		—		3.0		—



Twelve months ended December 31, 2019
			Additions
($ in millions)	Balance Jan. 1, 2019		Charged to Costs and Expenses		Charged to Other Account (1)		Deductions for Purposes for which Reserves were Created		Balance Dec. 31, 2019
Reserves Deducted in Consolidated Balance Sheet from Assets to Which They Apply:
Reserve for accounts receivable	$	21.1	$	21.6	$	41.3	$	64.8	$	19.2
Reserve for other investments	3.0		—		—		—		3.0



Twelve months ended December 31, 2018
			Additions
($ in millions)	Balance Jan. 1, 2018		Charged to Costs and Expenses		Charged to Other Account (1)		Deductions for Purposes for which Reserves were Created		Balance Dec. 31, 2018
Reserves Deducted in Consolidated Balance Sheet from Assets to Which They Apply:
Reserve for accounts receivable	$	18.3	$	20.2	$	43.7	$	61.1	$	21.1
Reserve for other investments	3.0		—		—		—		3.0

(1) Charged to Other Accounts reflects the deferral of bad debt expense to a regulatory asset.