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Overview and Summary Of Significant Accounting Policies (Policies)
 6 Months Ended
Jun. 30, 2024
Accounting Policies [Abstract]  
Receivable [Policy Text Block]
Accounts Receivable and Allowance for Credit Losses

The following table summarizes our accounts receivable balances at June 30, 2024 and December 31, 2023:
 June 30,December 31,
 20242023
 (In Thousands)
Accounts receivable, net
     Customer receivables$164,570 $125,715 
     Unbilled revenue
107,605 91,463 
     Amounts due from related parties3,017 5,178 
     Other40,561 13,848 
     Allowance for credit losses(7,021)(2,283)
           Total accounts receivable, net$308,732 $233,921 
Inventory, Policy [Policy Text Block]
The following table is a rollforward of our allowance for credit losses related to the accounts receivable balances for the periods indicated:
Six Months Ended June 30,
$ in Thousands20242023
Allowance for credit losses:
     Beginning balance$2,283 $1,117 
     Current period provision3,987 3,327 
     Net write-offs charged against allowance
(320)(4,401)
     Recoveries collected1,071 912 
           Ending Balance$7,021 $955 

Inventories

The following table summarizes our inventories balances at June 30, 2024 and December 31, 2023:
 June 30,December 31,
 20242023
 (In Thousands)
Inventories
     Fuel$66,004 $77,198 
     Materials and supplies, net68,349 66,392 
          Total inventories$134,353 $143,590 
Schedule of Asset Retirement Obligations [Table Text Block]
Six Months Ended June 30,
 20242023
 (In Thousands)
Balance as of January 1$249,930 $218,729 
Liabilities incurred8,507 236 
Liabilities settled(1,802)(6,537)
Revisions to cash flow and timing estimates80,221 — 
Accretion expense5,684 5,021 
Balance as of June 30$342,540 $217,449 
Consolidation, Policy [Policy Text Block]
Consolidation
 
The accompanying Financial Statements include the accounts of IPALCO Enterprises, Inc., AES Indiana and Mid-America Capital Resources, Inc., a non-regulated wholly-owned subsidiary of IPALCO. Furthermore, VIEs in which the Company has an ownership interest and is the primary beneficiary, thus controlling the VIE, have been consolidated. All significant intercompany amounts have been eliminated in consolidation.
Use Of Management Estimates
Use of Management Estimates
 
The preparation of financial statements in conformity with GAAP requires that management make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The reported amounts of revenues and expenses during the reporting period may also be affected by the estimates and assumptions management is required to make. Actual results may differ from those estimates. Significant items subject to such estimates and assumptions include: recognition of revenue including unbilled revenue; the carrying value of property, plant and equipment; the valuation of insurance and claims liabilities; the valuation of allowances for credit losses and deferred income taxes; regulatory assets and liabilities; liabilities recorded for income tax exposures; litigation; contingencies; and assets and liabilities related to AROs and employee benefits.
Reclassifications .
Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]
Cash, Cash Equivalents and Restricted Cash

The following table provides a summary of cash, cash equivalents and restricted cash amounts reported within the Condensed Consolidated Balance Sheets that reconcile to the total of such amounts as shown on the Condensed Consolidated Statements of Cash Flows:
 June 30,December 31,
 20242023
 (In Thousands)
Cash, cash equivalents and restricted cash
     Cash and cash equivalents$33,408 $28,579 
     Restricted cash (included in Prepayments and other current assets)5 5 
          Total cash, cash equivalents and restricted cash$33,413 $28,584 
Financing Receivable, Allowance for Credit Losses, Policy for Uncollectible Amounts [Policy Text Block]
The following table is a rollforward of our allowance for credit losses related to the accounts receivable balances for the periods indicated:
Six Months Ended June 30,
$ in Thousands20242023
Allowance for credit losses:
     Beginning balance$2,283 $1,117 
     Current period provision3,987 3,327 
     Net write-offs charged against allowance
(320)(4,401)
     Recoveries collected1,071 912 
           Ending Balance$7,021 $955 
Intangible Assets, Finite-Lived, Policy
Intangible Assets

Finite-lived intangible assets primarily include capitalized software and project development intangible assets amortized over their useful lives. These capitalized software and project development intangible assets range from 7 to 35 year-weighted average amortization periods, respectively.

The following table presents information related to the Company’s intangible assets, including the gross amount capitalized and related amortization:

June 30,
December 31,
$ in thousands
20242023
Capitalized software
$271,812 $261,872 
Project development intangible assets
83,710 84,097 
Other
797 797 
Less: Accumulated amortization
123,521 111,110 
Intangible assets - net
$232,798 $235,656 
Three Months Ended June 30,
20242023
Amortization expense
$6,788 $3,024 
Six Months Ended June 30,
20242023
Amortization expense
$13,728 $6,011