Discontinued — last reported Q4 '23
NiSource Regulatory assets increased by 38.8% to $380.60M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 42.0%, from $268.00M to $380.60M. Over 5 years (FY 2020 to FY 2025), Regulatory assets shows an upward trend with a 15.1% CAGR.
An increase suggests the utility is deferring costs for future recovery, which may impact future rate cases, while a decrease indicates the amortization or recovery of these costs.
These represent costs that have been incurred by the utility but are deferred for future recovery from ratepayers as aut...
Unique to regulated utilities; peers will have similar line items reflecting their specific regulatory jurisdictions and cost-recovery mechanisms.
utility_regulatory_assets| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $180.10M | $198.50M | $206.20M | $154.70M | $179.70M | $245.70M | $233.20M | $237.60M | $200.30M | $217.80M | $214.30M | $260.40M | $278.40M | $329.70M | $319.90M | $268.00M | $287.10M | $326.50M | $274.20M | $380.60M |
| QoQ Change | — | +10.2% | +3.9% | -25.0% | +16.2% | +36.7% | -5.1% | +1.9% | -15.7% | +8.7% | -1.6% | +21.5% | +6.9% | +18.4% | -3.0% | -16.2% | +7.1% | +13.7% | -16.0% | +38.8% |
| YoY Change | — | — | — | — | -0.2% | +23.8% | +13.1% | +53.6% | +11.5% | -11.4% | -8.1% | +9.6% | +39.0% | +51.4% | +49.3% | +2.9% | +3.1% | -1.0% | -14.3% | +42.0% |