Asset Retirement Obligations

3 Months Ended

Mar. 31, 2016

ASSET RETIREMENT OBLIGATIONS

A reconciliation of the changes in AROs associated with long-lived assets is as follows (in millions):



	Alliant Energy						IPL						WPL
	2016			2015			2016			2015			2016			2015
Balance, January 1		$214.0			$114.0			$132.9			$51.8			$71.9			$52.4
Revisions in estimated cash flows	0.5			—			0.5			—			—			—
Liabilities settled	(2.7		)	(2.2		)	(0.7		)	(2.2		)	(2.0		)	—
Liabilities incurred	0.7			—			0.7			—			—			—
Accretion expense	1.6			1.0			0.9			0.4			0.6			0.4
Balance, March 31		$214.1			$112.8			$134.3			$50.0			$70.5			$52.8

ASSET RETIREMENT OBLIGATIONS

A reconciliation of the changes in AROs associated with long-lived assets is as follows (in millions):



	Alliant Energy						IPL						WPL
	2016			2015			2016			2015			2016			2015
Balance, January 1		$214.0			$114.0			$132.9			$51.8			$71.9			$52.4
Revisions in estimated cash flows	0.5			—			0.5			—			—			—
Liabilities settled	(2.7		)	(2.2		)	(0.7		)	(2.2		)	(2.0		)	—
Liabilities incurred	0.7			—			0.7			—			—			—
Accretion expense	1.6			1.0			0.9			0.4			0.6			0.4
Balance, March 31		$214.1			$112.8			$134.3			$50.0			$70.5			$52.8

ASSET RETIREMENT OBLIGATIONS

A reconciliation of the changes in AROs associated with long-lived assets is as follows (in millions):



	Alliant Energy						IPL						WPL
	2016			2015			2016			2015			2016			2015
Balance, January 1		$214.0			$114.0			$132.9			$51.8			$71.9			$52.4
Revisions in estimated cash flows	0.5			—			0.5			—			—			—
Liabilities settled	(2.7		)	(2.2		)	(0.7		)	(2.2		)	(2.0		)	—
Liabilities incurred	0.7			—			0.7			—			—			—
Accretion expense	1.6			1.0			0.9			0.4			0.6			0.4
Balance, March 31		$214.1			$112.8			$134.3			$50.0			$70.5			$52.8