This is a worn crater formation with rim features that have been softened and rounded by subsequent deposits of ejecta.
The remaining interior floor is relatively level, and offset toward the western side.
Just along the southwest rim edge is a small, teardrop-shaped crater that was likely created by a low angle impact.
By convention these features are identified on lunar maps by placing the letter on the side of the crater midpoint that is closest to Niepce.
The crater is named after Nicéphore Niépce who is widely credited for having taken the first ever permanent photograph in 1825.