NISOURCE INC

For the period ended Dec 31, 2023. Filed Feb 21, 2024.

About this filing

A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.

FY2023 · Filed Feb 21, 2024

NI$45.06+2.1%Stored close · as of Nov 9, 2026

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Contents

Financial Statements and Supplementary Data

Index	Page
Report of Independent Registered Public Accounting Firm	57
Statements of Consolidated Income	60
Statements of Consolidated Comprehensive Income	61
Consolidated Balance Sheets	62
Statements of Consolidated Cash Flows	64
Statements of Consolidated Stockholders' Equity	65
Notes to Consolidated Financial Statements	67
1. Nature of Operations and Summary of Significant Accounting Policies	67
2. Recent Accounting Pronouncements	70
3. Revenue Recognition	71
4. Noncontrolling Interest	74
5. Earnings Per Share	76
6. Equity	77
7. Short-Term Borrowings	80
8. Long-Term Debt	82
9. Property, Plant and Equipment	84
10. Goodwill	85
11. Asset Retirement Obligations	85
12. Regulatory Matters	85
13. Risk Management Activities	89
14. Fair Value	90
15. Income Taxes	93
16. Pension and Other Postretirement Benefits	96
17. Share-Based Compensation	106
18. Leases	109
19. Other Commitments and Contingencies	112
20. Accumulated Other Comprehensive Loss	115
21. Business Segment Information	115
22. Other, Net	117
23. Interest Expense, Net	117
24. Supplemental Cash Flow Information	118
Schedule II	119

ContentsView on SEC.gov

The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.