Other
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
StatementIncome Statement
SectionOther
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ1 2016
Last reportedQ1 2026May 6, 2026
How to read this metric
An increase represents future recovery potential, while a decrease represents future obligations to refund customers.
Detailed definition
This metric captures the net change in assets and liabilities resulting from regulatory accounting practices, where cost...
Peer comparison
Unique to regulated utilities; comparable to other rate-regulated entities under similar accounting standards.
Metric ID:
other_increase_decrease_in_regulatory_assets_and_liabilitiesHistorical 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?
- The net change in costs or credits that will be adjusted in future customer rates.