NISOURCE INC. SCHEDULE II – VALUATION AND QUALIFYING ACCOUNTS | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Twelve months ended December 31, 2025 | | | | Additions | | | | | | | ($ in millions) | Balance Jan. 1, 2025 | | Charged to Costs and Expenses | | Charged to Other Account (1) | | | Deductions for Purposes for which Reserves were Created | | Balance Dec. 31, 2025 | | Reserves Deducted in Consolidated Balance Sheet from Assets to Which They Apply: | | | | | | | | | | | | Reserve for accounts receivable | $ | 23.7 | | | $ | 40.8 | | | $ | 40.9 | | | | $ | 64.8 | | | $ | 40.6 | | | | | | | | | | | | | | Reserve for deferred charges and other | 1.1 | | | — | | | 0.2 | | | | — | | | 1.3 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Twelve months ended December 31, 2024 | | | | | Additions | | | | | | | ($ in millions) | Balance Jan. 1, 2024 | | Charged to Costs and Expenses | | Charged to Other Account (1) | | | Deductions for Purposes for which Reserves were Created | | Balance Dec. 31, 2024 | | Reserves Deducted in Consolidated Balance Sheet from Assets to Which They Apply: | | | | | | | | | | | | Reserve for accounts receivable | $ | 22.9 | | | $ | 23.2 | | | $ | 32.3 | | | | $ | 54.7 | | | $ | 23.7 | | | Reserve for deferred charges and other | 1.3 | | | — | | | (0.2) | | | | — | | | 1.1 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Twelve months ended December 31, 2023 | | | | | Additions | | | | | | | ($ in millions) | Balance
Jan. 1, 2023 | | Charged to Costs and Expenses | | Charged to Other Account (1) | | | Deductions for Purposes for which Reserves were Created | | Balance
Dec. 31, 2023 | | Reserves Deducted in Consolidated Balance Sheet from Assets to Which They Apply: | | | | | | | | | | | | Reserve for accounts receivable | $ | 23.9 | | | $ | 23.4 | | | $ | 36.6 | | | | $ | 61.0 | | | $ | 22.9 | | | Reserve for deferred charges and other | 1.0 | | | — | | | 0.3 | | | | — | | | 1.3 | | | | | | | | | | | | | | | | | | | | | | | |
(1) Charged to Other Accounts reflects the deferral of bad debt expense to a regulatory asset or the movement of the reserve between short term and long term.
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