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Property, Plant And Equipment
12 Months Ended
Dec. 31, 2022
Property, Plant and Equipment [Abstract]  
Property, Plant And Equipment
Our property, plant and equipment on the Consolidated Balance Sheets are classified as follows: 
At December 31, (in millions)
20222021
Property, Plant and Equipment
Gas Distribution Utility(1)
$16,576.4 $15,240.6 
Electric Utility(1)
7,162.4 6,754.9 
Corporate271.7 217.8 
Construction Work in Process1,398.2 808.0 
Renewable Generation Assets(2)
702.2 702.4 
Non-Utility and Other1,440.4 1,447.6 
Total Property, Plant and Equipment$27,551.3 $25,171.3 
Accumulated Depreciation and Amortization
Gas Distribution Utility(1)
$(3,678.1)$(3,490.2)
Electric Utility(1)
(2,557.4)(2,433.1)
Corporate(160.0)(132.2)
Renewable Generation Assets(2)
(29.7)(6.5)
Non-Utility and Other(1,283.5)(1,227.5)
Total Accumulated Depreciation and Amortization$(7,708.7)$(7,289.5)
Net Property, Plant and Equipment$19,842.6 $17,881.8 
(1)NIPSCO’s common utility plant and associated accumulated depreciation and amortization are allocated between Gas Distribution Utility and Electric Utility Property, Plant and Equipment.
(2)Our renewable generation assets are part of our electric segment and represent Non-Utility Property, owned and operated by JVs between NIPSCO and unrelated tax equity partners, and depreciated straight-line over 30 years. Refer to Note 4, "Variable Interest Entities," for additional information.

On October 1, 2021, NIPSCO retired R.M. Schahfer Generating Station Units 14 and 15. The net book value of the retired units was reclassified from "Net Property, Plant and Equipment," to current and long-term ''Regulatory Assets.'' The estimated net book value of R.M. Schahfer Generating Station's coal Units 14 and 15 and other associated plant retired was approximately $600.0 million. See Note 9, "Regulatory Matters," for additional details regarding the recovery of the regulatory assets associated with retired generating stations.
The weighted average depreciation provisions for utility plant, as a percentage of the original cost, for the periods ended December 31, 2022, 2021 and 2020 were as follows:
202220212020
Electric Operations3.1 %3.4 %3.4 %
Gas Distribution Operations2.3 %2.2 %2.3 %

We recognized depreciation expense of $685.0 million, $672.1 million and $655.6 million for the years ended 2022, 2021 and 2020, respectively. The 2022 and 2021 depreciation expense amounts include an $11.0 million and $5.3 million increase related to the regulatory deferral of income (loss) associated with our JVs, which is not included in current rates. See Note 9, "Regulatory Matters," for additional details.
Amortization of on-premise Software Costs. We amortized $53.1 million, $49.4 million and $56.7 million in 2022, 2021 and 2020, respectively, related to software recorded as intangible assets. Our unamortized software balance was $190.1 million and $181.8 million at December 31, 2022 and 2021, respectively.
Amortization of Cloud Computing Costs. We amortized $11.1 million, $10.0 million and $3.4 million in 2022, 2021 and 2020, respectively, related to cloud computing costs to "Operation and maintenance" expense. Our unamortized cloud computing balance was $45.7 million and $42.4 million at December 31, 2022 and 2021, respectively.