Other

Allowance for Funds Used During Construction, Capitalized Interest

NiSource Allowance for Funds Used During Construction, Capitalized Interest increased by 53.1% to $9.80M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 6.5%, from $9.20M to $9.80M. Over 4 years (FY 2021 to FY 2025), Allowance for Funds Used During Construction, Capitalized Interest shows an upward trend with a 25.7% CAGR. This is a positive signal — higher values indicate stronger performance for this metric.

Analysis

StatementIncome Statement
SectionOther
CategoryCapital Allocation
SignalHigher is better
VolatilityModerate
First reportedQ1 2016
Last reportedQ1 2026May 6, 2026

How to read this metric

An increase suggests higher levels of ongoing capital investment in infrastructure projects.

Detailed definition

This represents the non-cash component of earnings that reflects the cost of debt and equity capital used to finance con...

Peer comparison

Common across regulated utility peers; varies based on the scale of capital expenditure programs.

Metric ID: other_public_utilities_allowance_for_funds_used_during_c_4baf43

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$3.40M$3.50M$4.70M$3.00M$4.00M$4.00M$4.10M$4.80M$4.40M$6.00M$10.00M$11.30M$13.30M$32.10M$18.40M$9.20M$8.60M$8.50M$6.40M$9.80M
QoQ Change+2.9%+34.3%-36.2%+33.3%+0.0%+2.5%+17.1%-8.3%+36.4%+66.7%+13.0%+17.7%+141.4%-42.7%-50.0%-6.5%-1.2%-24.7%+53.1%
YoY Change+17.6%+14.3%-12.8%+60.0%+10.0%+50.0%+143.9%+135.4%+202.3%+435.0%+84.0%-18.6%-35.3%-73.5%-65.2%+6.5%
Range$3.00M$32.10M
CAGR+25.0%
Avg YoY Growth+59.6%
Median YoY Growth+16.0%

Frequently Asked Questions

What is NiSource's allowance for funds used during construction, capitalized interest?
NiSource (NI) reported allowance for funds used during construction, capitalized interest of $9.80M in Q1 2026.
How has NiSource's allowance for funds used during construction, capitalized interest changed year-over-year?
NiSource's allowance for funds used during construction, capitalized interest increased by 6.5% year-over-year, from $9.20M to $9.80M.
What is the long-term trend for NiSource's allowance for funds used during construction, capitalized interest?
Over 4 years (2021 to 2025), NiSource's allowance for funds used during construction, capitalized interest has grown at a 25.7% compound annual growth rate (CAGR), from $13.10M to $32.70M.
What does allowance for funds used during construction, capitalized interest mean?
The capitalized financing costs associated with capital projects under construction.