NISOURCE INC.

SCHEDULE II – VALUATION AND QUALIFYING ACCOUNTS



Twelve months ended December 31, 2018
			Additions
($ in millions)	Balance Jan. 1, 2018		Charged to Costs and Expenses		Charged to Other Account ⁽¹⁾		Deductions for Purposes for which Reserves were Created		Balance Dec. 31, 2018
Reserves Deducted in Consolidated Balance Sheet from Assets to Which They Apply:
Reserve for accounts receivable	$	18.3	$	20.2	$	43.7	$	61.1	$	21.1
Reserve for other investments	3.0		—		—		—		3.0

Twelve months ended December 31, 2017
			Additions
($ in millions)	Balance Jan. 1, 2017		Charged to Costs and Expenses		Charged to Other Account ⁽¹⁾		Deductions for Purposes for which Reserves were Created		Balance Dec. 31, 2017
Reserves Deducted in Consolidated Balance Sheet from Assets to Which They Apply:
Reserve for accounts receivable	$	23.3	$	14.8	$	39.1	$	58.9	$	18.3
Reserve for other investments	3.0		—		—		—		3.0

Twelve months ended December 31, 2016
			Additions
($ in millions)	Balance Jan. 1, 2016		Charged to Costs and Expenses		Charged to Other Account ⁽¹⁾		Deductions for Purposes for which Reserves were Created		Balance Dec. 31, 2016
Reserves Deducted in Consolidated Balance Sheet from Assets to Which They Apply:
Reserve for accounts receivable	$	20.3	$	19.7	$	48.5	$	65.2	$	23.3
Reserve for other investments	3.0		—		—		—		3.0

⁽¹⁾ Charged to Other Accounts reflects the deferral of bad debt expense to a regulatory asset.