Other

Allowance for doubtful accounts

NiSource Allowance for doubtful accounts increased by 13.5% to $46.10M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 55.7%, from $29.60M to $46.10M. Over 5 years (FY 2020 to FY 2025), Allowance for doubtful accounts shows a downward trend with a -4.9% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryRisk
SignalLower is better
VolatilityStable
First reportedQ4 2025
Last reportedQ1 2026

How to read this metric

An increasing allowance relative to receivables may signal deteriorating customer credit quality or a weakening economic environment.

Detailed definition

This is a contra-asset account that represents the estimated portion of accounts receivable that the company does not ex...

Peer comparison

Standard accounting practice; peers in similar industrial sectors typically maintain reserves proportional to their credit risk profile.

Metric ID: other_allowance_for_doubtful_accounts_receivable_current

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$41.60M$28.30M$23.50M$28.50M$26.10M$19.20M$23.90M$31.40M$27.80M$15.50M$22.90M$31.60M$26.20M$17.70M$23.70M$29.60M$27.30M$18.60M$40.60M$46.10M
QoQ Change-32.0%-17.0%+21.3%-8.4%-26.4%+24.5%+31.4%-11.5%-44.2%+47.7%+38.0%-17.1%-32.4%+33.9%+24.9%-7.8%-31.9%+118.3%+13.5%
YoY Change-37.3%-32.2%+1.7%+10.2%+6.5%-19.3%-4.2%+0.6%-5.8%+14.2%+3.5%-6.3%+4.2%+5.1%+71.3%+55.7%
Range$15.50M$46.10M
CAGR+2.2%
Avg YoY Growth+4.3%
Median YoY Growth+2.6%
Current Streak2 quarters growth

Frequently Asked Questions

What is NiSource's allowance for doubtful accounts?
NiSource (NI) reported allowance for doubtful accounts of $46.10M in Q1 2026.
How has NiSource's allowance for doubtful accounts changed year-over-year?
NiSource's allowance for doubtful accounts increased by 55.7% year-over-year, from $29.60M to $46.10M.
What is the long-term trend for NiSource's allowance for doubtful accounts?
Over 5 years (2020 to 2025), NiSource's allowance for doubtful accounts has grown at a -4.9% compound annual growth rate (CAGR), from $52.30M to $40.60M.
What does allowance for doubtful accounts mean?
The estimated amount of money owed by customers that the company expects will not be paid.