Summary
CenterPoint Energy, Inc. (CNP) filed an 8-K on February 26, 2016, to report its fourth quarter and full year 2015 earnings. The most significant development disclosed is a substantial non-cash impairment charge of $984 million. This charge is primarily related to CenterPoint Energy's 55.4 percent equity investment in Enable Midstream Partners, LP (Enable Midstream), including its proportionate share of impairments recognized by Enable Midstream on its long-lived assets. The impairment was deemed necessary due to sustained low common unit prices for Enable Midstream and projected continued depressed prices in the crude oil and natural gas markets, impacting the midstream sector. Management exercised considerable judgment in determining the impairment was other than temporary, utilizing both income and market approaches to estimate the fair value of their investment. Investors should note that this is a non-cash charge and does not impact the company's cash flows, but it significantly reduces the carrying value of the Enable Midstream investment on the balance sheet and impacts reported earnings.
Key Highlights
- 1Reported Q4 and Full Year 2015 earnings on February 26, 2016.
- 2Recorded a significant non-cash impairment charge of $984 million.
- 3The impairment charge is primarily associated with the 55.4% equity investment in Enable Midstream Partners, LP.
- 4Impairment reflects sustained low unit prices and a negative market outlook for crude oil and natural gas.
- 5Management determined the impairment to be other than temporary, impacting earnings.
- 6Conference call held on February 26, 2016, to discuss earnings results and related materials were furnished as exhibits.