Operating
Increase Decrease In Regulatory Assets And Liabilities
NiSource Increase Decrease In Regulatory Assets And Liabilities increased by 32.8% to -$50.50M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 390.3%, from -$10.30M to -$50.50M. Over 3 years (FY 2021 to FY 2025), Increase Decrease In Regulatory Assets And Liabilities shows an upward trend with a -10.2% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryCapital Allocation
SignalContext dependent
VolatilityVolatile
First reportedQ1 2013
Last reportedQ1 2026May 6, 2026
How to read this metric
An increase represents a cash outflow as the company incurs costs that will be recovered from customers later.
Detailed definition
This metric captures the cash flow impact of changes in regulatory assets and liabilities, which are unique to rate-regu...
Peer comparison
Specific to regulated utilities; peers show high variance depending on regulatory filings and rate case outcomes.
Metric ID:
operating_increase_decrease_in_regulatory_assets_and_lia_b8b5dcHistorical Data
19 periods
| 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 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | -$13.10M | -$33.30M | -$22.00M | -$24.90M | $33.10M | $9.20M | $112.00M | -$11.00M | -$1.60M | -$2.50M | $41.30M | -$18.40M | $24.30M | $29.70M | -$10.30M | $34.00M | -$4.20M | -$75.20M | -$50.50M |
| QoQ Change | — | -154.2% | +33.9% | -13.2% | +232.9% | -72.2% | >999% | -109.8% | +85.5% | -56.3% | >999% | -144.6% | +232.1% | +22.2% | -134.7% | +430.1% | -112.4% | <-999% | +32.8% |
| YoY Change | — | — | — | — | +352.7% | +127.6% | +609.1% | +55.8% | -104.8% | -127.2% | -63.1% | -67.3% | >999% | >999% | +44.0% | +39.9% | -114.1% | — | -390.3% |
Range-$75.20M – $112.00M
CAGR+35.0%
Avg YoY Growth+233.5%
Median YoY Growth+42.0%
Increase Decrease In Regulatory Assets And Liabilities at Other Companies
Frequently Asked Questions
- What is NiSource's increase decrease in regulatory assets and liabilities?
- NiSource (NI) reported increase decrease in regulatory assets and liabilities of -$50.50M in Q1 2026.
- How has NiSource's increase decrease in regulatory assets and liabilities changed year-over-year?
- NiSource's increase decrease in regulatory assets and liabilities decreased by 390.3% year-over-year, from -$10.30M to -$50.50M.
- What is the long-term trend for NiSource's increase decrease in regulatory assets and liabilities?
- Over 3 years (2021 to 2025), NiSource's increase decrease in regulatory assets and liabilities has grown at a -10.2% compound annual growth rate (CAGR), from -$76.80M to -$55.70M.
- What does increase decrease in regulatory assets and liabilities mean?
- Changes in costs or revenues that regulators have deferred for future collection or refund.