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Asset Retirement Obligations
 3 Months Ended
Mar. 31, 2015
Asset Retirement Obligations [Line Items]  
Asset Retirement Obligations
ASSET RETIREMENT OBLIGATIONS
A reconciliation of the changes in AROs associated with long-lived assets is as follows (in millions):
 
Alliant Energy
 
IPL
 
WPL
 
2015
 
2014
 
2015
 
2014
 
2015
 
2014
Balance, January 1

$114.0

 

$109.7

 

$51.8

 

$47.9

 

$52.4

 

$52.4

Liabilities settled
(2.2
)
 
(0.5
)
 
(2.2
)
 
(0.3
)
 
—

 
(0.2
)
Liabilities incurred
—

 
16.5

 
—

 
16.3

 
—

 
0.2

Accretion expense
1.0

 
1.0

 
0.4

 
0.5

 
0.4

 
0.4

Balance, March 31

$112.8

 

$126.7

 

$50.0

 

$64.4

 

$52.8

 

$52.8



CCR Rule - In April 2015, the EPA published the final CCR Rule, which regulates CCR as a non-hazardous waste and is effective October 2015. IPL and WPL have current and former coal-fired EGUs with existing coal ash surface impoundments, as well as active CCR company-owned landfills that are expected to be impacted by this rule. Alliant Energy, IPL and WPL are currently evaluating the final CCR Rule to determine its full impact. Alliant Energy, IPL and WPL currently anticipate recognizing additional AROs in the second quarter of 2015 as a result of the final CCR Rule as follows (in millions):
 
Alliant Energy
 
IPL
 
WPL
Estimated ARO increase not to exceed
$85
 
$75
 
$10


Expenditures incurred by IPL and WPL to comply with the CCR Rule are anticipated to be recovered in rates from their customers.
IPL [Member]  
Asset Retirement Obligations [Line Items]  
Asset Retirement Obligations
ASSET RETIREMENT OBLIGATIONS
A reconciliation of the changes in AROs associated with long-lived assets is as follows (in millions):
 
Alliant Energy
 
IPL
 
WPL
 
2015
 
2014
 
2015
 
2014
 
2015
 
2014
Balance, January 1

$114.0

 

$109.7

 

$51.8

 

$47.9

 

$52.4

 

$52.4

Liabilities settled
(2.2
)
 
(0.5
)
 
(2.2
)
 
(0.3
)
 
—

 
(0.2
)
Liabilities incurred
—

 
16.5

 
—

 
16.3

 
—

 
0.2

Accretion expense
1.0

 
1.0

 
0.4

 
0.5

 
0.4

 
0.4

Balance, March 31

$112.8

 

$126.7

 

$50.0

 

$64.4

 

$52.8

 

$52.8



CCR Rule - In April 2015, the EPA published the final CCR Rule, which regulates CCR as a non-hazardous waste and is effective October 2015. IPL and WPL have current and former coal-fired EGUs with existing coal ash surface impoundments, as well as active CCR company-owned landfills that are expected to be impacted by this rule. Alliant Energy, IPL and WPL are currently evaluating the final CCR Rule to determine its full impact. Alliant Energy, IPL and WPL currently anticipate recognizing additional AROs in the second quarter of 2015 as a result of the final CCR Rule as follows (in millions):
 
Alliant Energy
 
IPL
 
WPL
Estimated ARO increase not to exceed
$85
 
$75
 
$10


Expenditures incurred by IPL and WPL to comply with the CCR Rule are anticipated to be recovered in rates from their customers.
WPL [Member]  
Asset Retirement Obligations [Line Items]  
Asset Retirement Obligations
ASSET RETIREMENT OBLIGATIONS
A reconciliation of the changes in AROs associated with long-lived assets is as follows (in millions):
 
Alliant Energy
 
IPL
 
WPL
 
2015
 
2014
 
2015
 
2014
 
2015
 
2014
Balance, January 1

$114.0

 

$109.7

 

$51.8

 

$47.9

 

$52.4

 

$52.4

Liabilities settled
(2.2
)
 
(0.5
)
 
(2.2
)
 
(0.3
)
 
—

 
(0.2
)
Liabilities incurred
—

 
16.5

 
—

 
16.3

 
—

 
0.2

Accretion expense
1.0

 
1.0

 
0.4

 
0.5

 
0.4

 
0.4

Balance, March 31

$112.8

 

$126.7

 

$50.0

 

$64.4

 

$52.8

 

$52.8



CCR Rule - In April 2015, the EPA published the final CCR Rule, which regulates CCR as a non-hazardous waste and is effective October 2015. IPL and WPL have current and former coal-fired EGUs with existing coal ash surface impoundments, as well as active CCR company-owned landfills that are expected to be impacted by this rule. Alliant Energy, IPL and WPL are currently evaluating the final CCR Rule to determine its full impact. Alliant Energy, IPL and WPL currently anticipate recognizing additional AROs in the second quarter of 2015 as a result of the final CCR Rule as follows (in millions):
 
Alliant Energy
 
IPL
 
WPL
Estimated ARO increase not to exceed
$85
 
$75
 
$10


Expenditures incurred by IPL and WPL to comply with the CCR Rule are anticipated to be recovered in rates from their customers.