Receivables (Tables)

12 Months Ended

Dec. 31, 2015

Accounts, Notes, Loans and Financing Receivable [Line Items]

Accounts Receivable Details

Details for accounts receivable included on the balance sheets as of December 31 were as follows (in millions):

	Alliant Energy						IPL						WPL
	2015			2014			2015			2014			2015			2014
Customer		$93.8			$88.2			$4.6			$—			$81.5			$81.0
Unbilled utility revenues	83.1			85.4			1.2			—			81.9			85.4
Deferred proceeds	172.0			177.2			172.0			177.2			—			—
Other	53.5			81.6			22.8			39.9			25.7			23.6
Allowance for doubtful accounts	(4.8		)	(5.1		)	(0.6		)	(0.4		)	(3.7		)	(4.2		)
		$397.6			$427.3			$200.0			$216.7			$185.4			$185.8

Maximum And Average Outstanding Cash Proceeds

IPL’s maximum and average outstanding cash proceeds related to the sales of accounts receivable program were as follows (in millions):

	2015	2014	2013
Maximum outstanding aggregate cash proceeds (based on daily outstanding balances)	$137.0	$150.0	$170.0
Average outstanding aggregate cash proceeds (based on daily outstanding balances)	46.7	46.4	105.9

Receivables Sold Under The Agreement

As of December 31, the attributes of IPL’s receivables sold under the Receivables Agreement were as follows (in millions):

	2015	2014
Customer accounts receivable	$109.7	$134.8
Unbilled utility revenues	71.3	69.7
Other receivables	0.1	0.1
Receivables sold to third party	181.1	204.6
Less: cash proceeds (a)	5.0	22.0
Deferred proceeds	176.1	182.6
Less: allowance for doubtful accounts	4.1	5.4
Fair value of deferred proceeds	$172.0	$177.2
Outstanding receivables past due	$18.0	$19.9

(a) Changes in cash proceeds are presented in “Sales of accounts receivable” in operating activities in Alliant Energy’s and IPL’s cash flows statements.

Additional Attributes Of Receivables Sold Under The Agreement

Additional attributes of IPL’s receivables sold under the Receivables Agreement were as follows (in millions):

	2015	2014	2013
Collections reinvested in receivables	$1,812.9	$1,997.9	$1,880.8
Credit losses, net of recoveries	8.8	11.4	11.9

IPL [Member]

Accounts, Notes, Loans and Financing Receivable [Line Items]

Accounts Receivable Details

Details for accounts receivable included on the balance sheets as of December 31 were as follows (in millions):

	Alliant Energy						IPL						WPL
	2015			2014			2015			2014			2015			2014
Customer		$93.8			$88.2			$4.6			$—			$81.5			$81.0
Unbilled utility revenues	83.1			85.4			1.2			—			81.9			85.4
Deferred proceeds	172.0			177.2			172.0			177.2			—			—
Other	53.5			81.6			22.8			39.9			25.7			23.6
Allowance for doubtful accounts	(4.8		)	(5.1		)	(0.6		)	(0.4		)	(3.7		)	(4.2		)
		$397.6			$427.3			$200.0			$216.7			$185.4			$185.8

Maximum And Average Outstanding Cash Proceeds

IPL’s maximum and average outstanding cash proceeds related to the sales of accounts receivable program were as follows (in millions):

	2015	2014	2013
Maximum outstanding aggregate cash proceeds (based on daily outstanding balances)	$137.0	$150.0	$170.0
Average outstanding aggregate cash proceeds (based on daily outstanding balances)	46.7	46.4	105.9

Receivables Sold Under The Agreement

As of December 31, the attributes of IPL’s receivables sold under the Receivables Agreement were as follows (in millions):

	2015	2014
Customer accounts receivable	$109.7	$134.8
Unbilled utility revenues	71.3	69.7
Other receivables	0.1	0.1
Receivables sold to third party	181.1	204.6
Less: cash proceeds (a)	5.0	22.0
Deferred proceeds	176.1	182.6
Less: allowance for doubtful accounts	4.1	5.4
Fair value of deferred proceeds	$172.0	$177.2
Outstanding receivables past due	$18.0	$19.9

(a) Changes in cash proceeds are presented in “Sales of accounts receivable” in operating activities in Alliant Energy’s and IPL’s cash flows statements.

Additional Attributes Of Receivables Sold Under The Agreement

Additional attributes of IPL’s receivables sold under the Receivables Agreement were as follows (in millions):

	2015	2014	2013
Collections reinvested in receivables	$1,812.9	$1,997.9	$1,880.8
Credit losses, net of recoveries	8.8	11.4	11.9

WPL [Member]

Accounts, Notes, Loans and Financing Receivable [Line Items]

Accounts Receivable Details

Details for accounts receivable included on the balance sheets as of December 31 were as follows (in millions):

	Alliant Energy						IPL						WPL
	2015			2014			2015			2014			2015			2014
Customer		$93.8			$88.2			$4.6			$—			$81.5			$81.0
Unbilled utility revenues	83.1			85.4			1.2			—			81.9			85.4
Deferred proceeds	172.0			177.2			172.0			177.2			—			—
Other	53.5			81.6			22.8			39.9			25.7			23.6
Allowance for doubtful accounts	(4.8		)	(5.1		)	(0.6		)	(0.4		)	(3.7		)	(4.2		)
		$397.6			$427.3			$200.0			$216.7			$185.4			$185.8