Valuation and Qualifying Accounts (Tables)

12 Months Ended

Dec. 31, 2023

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts Disclosure

NISOURCE INC.

SCHEDULE II – VALUATION AND QUALIFYING ACCOUNTS


Twelve months ended December 31, 2023
			Additions
($ in millions)	Balance Jan. 1, 2023		Charged to Costs and Expenses		Charged to Other Account (1)		Deductions for Purposes for which Reserves were Created		Balance Dec. 31, 2023
Reserves Deducted in Consolidated Balance Sheet from Assets to Which They Apply:
Reserve for accounts receivable	$	23.9	$	23.4	$	36.6	$	61.0	$	22.9

Reserve for deferred charges and other	1.0		—		0.3		—		1.3



Twelve months ended December 31, 2022
			Additions
($ in millions)	Balance Jan. 1, 2022		Charged to Costs and Expenses		Charged to Other Account (1)		Deductions for Purposes for which Reserves were Created		Balance Dec. 31, 2022
Reserves Deducted in Consolidated Balance Sheet from Assets to Which They Apply:
Reserve for accounts receivable	$	23.5	$	20.6	$	36.4	$	56.6	$	23.9
Reserve for deferred charges and other	2.3		—		(1.3)		—		1.0



Twelve months ended December 31, 2021
			Additions
($ in millions)	Balance Jan. 1, 2021		Charged to Costs and Expenses		Charged to Other Account (1)		Deductions for Purposes for which Reserves were Created		Balance Dec. 31, 2021
Reserves Deducted in Consolidated Balance Sheet from Assets to Which They Apply:
Reserve for accounts receivable	$	52.3	$	18.3	$	6.4	$	53.5	$	23.5
Reserve for deferred charges and other	—		—		2.3		—		2.3

(1) Charged to Other Accounts reflects the deferral of bad debt expense to a regulatory asset or the movement of the reserve between short term and long term.