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Asset Retirement Obligations
 12 Months Ended
Dec. 31, 2015
Schedule of Asset Retirement Obligations [Line Items]  
Asset Retirement Obligations (AROs)
ASSET RETIREMENT OBLIGATIONS
Recognized AROs relate to legal obligations for the removal, closure or dismantlement of several assets including, but not limited to, ash ponds, wind projects, active ash landfills, certain coal yards and above ground storage tanks. Recognized AROs also include legal obligations for the management and final disposition of asbestos and polychlorinated biphenyls. AROs are recorded in “Other current liabilities” and “Other liabilities” on the balance sheets. Refer to Note 2 for information regarding regulatory assets related to AROs. 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

Revisions in estimated cash flows (a)
17.3

 
—

 
15.1

 
—

 
3.2

 
—

Liabilities settled
(8.8
)
 
(3.4
)
 
(4.3
)
 
(1.4
)
 
(4.5
)
 
(2.0
)
Liabilities incurred (a)
86.6

 
3.7

 
67.8

 
3.5

 
18.8

 
0.2

Accretion expense
4.9

 
4.0

 
2.5

 
1.8

 
2.0

 
1.8

Balance, December 31

$214.0

 

$114.0

 

$132.9

 

$51.8

 

$71.9

 

$52.4


(a)
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 nine and three coal-fired EGUs, respectively, with coal ash ponds that are impacted by this rule. In addition, IPL and WPL have four and two active CCR landfills, respectively, that are impacted by this rule. In 2015, Alliant Energy, IPL and WPL recognized additional AROs of $87 million, $67 million and $20 million, respectively, as a result of the final CCR Rule. The increases in AROs resulted in corresponding increases in “Property, plant and equipment, net” on the respective balance sheets. Actual costs resulting from the CCR rule may be different than the amounts recorded in 2015 due to potential changes in compliance strategies that will be used, as well as other potential cost estimate changes. Expenditures incurred by IPL and WPL to comply with the CCR Rule are anticipated to be recovered in rates from their customers.

In addition, certain AROs related to EGU assets have not been recognized. Due to an indeterminate remediation date, the fair values of the AROs for these assets cannot be currently estimated. A liability for these AROs will be recorded when fair value is determinable. Removal costs of these EGUs are being recovered in rates and are recorded in regulatory liabilities.
IPL [Member]  
Schedule of Asset Retirement Obligations [Line Items]  
Asset Retirement Obligations (AROs)
ASSET RETIREMENT OBLIGATIONS
Recognized AROs relate to legal obligations for the removal, closure or dismantlement of several assets including, but not limited to, ash ponds, wind projects, active ash landfills, certain coal yards and above ground storage tanks. Recognized AROs also include legal obligations for the management and final disposition of asbestos and polychlorinated biphenyls. AROs are recorded in “Other current liabilities” and “Other liabilities” on the balance sheets. Refer to Note 2 for information regarding regulatory assets related to AROs. 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

Revisions in estimated cash flows (a)
17.3

 
—

 
15.1

 
—

 
3.2

 
—

Liabilities settled
(8.8
)
 
(3.4
)
 
(4.3
)
 
(1.4
)
 
(4.5
)
 
(2.0
)
Liabilities incurred (a)
86.6

 
3.7

 
67.8

 
3.5

 
18.8

 
0.2

Accretion expense
4.9

 
4.0

 
2.5

 
1.8

 
2.0

 
1.8

Balance, December 31

$214.0

 

$114.0

 

$132.9

 

$51.8

 

$71.9

 

$52.4


(a)
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 nine and three coal-fired EGUs, respectively, with coal ash ponds that are impacted by this rule. In addition, IPL and WPL have four and two active CCR landfills, respectively, that are impacted by this rule. In 2015, Alliant Energy, IPL and WPL recognized additional AROs of $87 million, $67 million and $20 million, respectively, as a result of the final CCR Rule. The increases in AROs resulted in corresponding increases in “Property, plant and equipment, net” on the respective balance sheets. Actual costs resulting from the CCR rule may be different than the amounts recorded in 2015 due to potential changes in compliance strategies that will be used, as well as other potential cost estimate changes. Expenditures incurred by IPL and WPL to comply with the CCR Rule are anticipated to be recovered in rates from their customers.

In addition, certain AROs related to EGU assets have not been recognized. Due to an indeterminate remediation date, the fair values of the AROs for these assets cannot be currently estimated. A liability for these AROs will be recorded when fair value is determinable. Removal costs of these EGUs are being recovered in rates and are recorded in regulatory liabilities.
WPL [Member]  
Schedule of Asset Retirement Obligations [Line Items]  
Asset Retirement Obligations (AROs)
ASSET RETIREMENT OBLIGATIONS
Recognized AROs relate to legal obligations for the removal, closure or dismantlement of several assets including, but not limited to, ash ponds, wind projects, active ash landfills, certain coal yards and above ground storage tanks. Recognized AROs also include legal obligations for the management and final disposition of asbestos and polychlorinated biphenyls. AROs are recorded in “Other current liabilities” and “Other liabilities” on the balance sheets. Refer to Note 2 for information regarding regulatory assets related to AROs. 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

Revisions in estimated cash flows (a)
17.3

 
—

 
15.1

 
—

 
3.2

 
—

Liabilities settled
(8.8
)
 
(3.4
)
 
(4.3
)
 
(1.4
)
 
(4.5
)
 
(2.0
)
Liabilities incurred (a)
86.6

 
3.7

 
67.8

 
3.5

 
18.8

 
0.2

Accretion expense
4.9

 
4.0

 
2.5

 
1.8

 
2.0

 
1.8

Balance, December 31

$214.0

 

$114.0

 

$132.9

 

$51.8

 

$71.9

 

$52.4


(a)
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 nine and three coal-fired EGUs, respectively, with coal ash ponds that are impacted by this rule. In addition, IPL and WPL have four and two active CCR landfills, respectively, that are impacted by this rule. In 2015, Alliant Energy, IPL and WPL recognized additional AROs of $87 million, $67 million and $20 million, respectively, as a result of the final CCR Rule. The increases in AROs resulted in corresponding increases in “Property, plant and equipment, net” on the respective balance sheets. Actual costs resulting from the CCR rule may be different than the amounts recorded in 2015 due to potential changes in compliance strategies that will be used, as well as other potential cost estimate changes. Expenditures incurred by IPL and WPL to comply with the CCR Rule are anticipated to be recovered in rates from their customers.

In addition, certain AROs related to EGU assets have not been recognized. Due to an indeterminate remediation date, the fair values of the AROs for these assets cannot be currently estimated. A liability for these AROs will be recorded when fair value is determinable. Removal costs of these EGUs are being recovered in rates and are recorded in regulatory liabilities.