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Common Equity
 6 Months Ended
Jun. 30, 2019
Common Equity [Line Items]  
Common Equity COMMON EQUITY
Common Share Activity - A summary of Alliant Energy’s common stock activity was as follows:
Shares outstanding, January 1, 2019
236,063,279

Equity forward agreements
1,090,300

Shareowner Direct Plan
268,755

Equity-based compensation plans
101,478

Other
(2,738
)
Shares outstanding, June 30, 2019
237,521,074



Equity Forward Agreements - In December 2018, Alliant Energy entered into forward sale agreements with various counterparties in connection with a public offering of 8,358,973 shares of Alliant Energy common stock. The initial forward sale price of $44.33 per share is subject to daily adjustment based on a floating interest rate factor, and will decrease by other fixed amounts specified in the forward sale agreements. During the six months ended June 30, 2019, Alliant Energy settled $48 million under the forward sale agreements by delivering 1,090,300 shares of newly issued Alliant Energy common stock at a forward sale price of $44.13 per share. Alliant Energy used the net proceeds from the settlement for general corporate purposes. As of June 30, 2019, 559,597 shares were included in the calculation of diluted EPS related to the remaining securities under the forward sale agreements. In July 2019, Alliant Energy settled $66 million under the forward sale agreements by delivering 1,500,000 shares of newly issued Alliant Energy common stock at a forward sale price of $44.06 per share, and used the net proceeds for general corporate purposes.

Changes in Shareowners’ Equity - A summary of changes in shareowners’ equity was as follows (in millions):
Alliant Energy
Total Alliant Energy Common Equity
 
 
 
 
 
 
 
 
 
 
 
Accumulated
 
Shares in
 
Cumulative
 
 
 
 
 
Additional
 
 
 
Other
 
Deferred
 
Preferred
 
 
 
Common
 
Paid-In
 
Retained
 
Comprehensive
 
Compensation
 
Stock
 
Total
 
Stock
 
Capital
 
Earnings
 
Income (Loss)
 
Trust
 
of IPL
 
Equity
Three Months Ended June 30, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance, April 1

$2.4

 

$2,100.0

 

$2,587.3

 

$2.4

 

($9.7
)
 

$200.0

 

$4,882.4

Net income attributable to Alliant Energy common shareowners
 
 
 
 
94.6

 
 
 
 
 
 
 
94.6

Common stock dividends ($0.355 per share)
 
 
 
 
(84.1
)
 
 
 
 
 
 
 
(84.1
)
Shareowner Direct Plan issuances


 
6.0

 
 
 
 
 
 
 
 
 
6.0

Equity-based compensation plans and other
 
 
2.4

 
 
 
 
 
(0.3
)
 
 
 
2.1

Other comprehensive loss, net of tax
 
 
 
 
 
 
(1.4
)
 
 
 
 
 
(1.4
)
Ending balance, June 30

$2.4

 

$2,108.4

 

$2,597.8

 

$1.0

 

($10.0
)
 

$200.0

 

$4,899.6

Three Months Ended June 30, 2018
 
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance, April 1

$2.3

 

$1,851.4

 

$2,389.4

 

($0.5
)
 

($11.1
)
 

$200.0

 

$4,431.5

Net income attributable to Alliant Energy common shareowners
 
 
 
 
100.4

 
 
 
 
 
 
 
100.4

Common stock dividends ($0.335 per share)
 
 
 
 
(77.3
)
 
 
 
 
 
 
 
(77.3
)
At-the-market offering program and Shareowner Direct Plan issuances
 
 
93.8

 
 
 
 
 
 
 
 
 
93.8

Equity-based compensation plans and other
 
 
2.0

 
 
 
 
 
(0.3
)
 
 
 
1.7

Other comprehensive income, net of tax
 
 
 
 
 
 
0.6

 
 
 
 
 
0.6

Ending balance, June 30

$2.3

 

$1,947.2

 

$2,412.5

 

$0.1

 

($11.4
)
 

$200.0

 

$4,550.7

Alliant Energy
Total Alliant Energy Common Equity
 
 
 
 
 
 
 
 
 
 
 
Accumulated
 
Shares in
 
Cumulative
 
 
 
 
 
Additional
 
 
 
Other
 
Deferred
 
Preferred
 
 
 
Common
 
Paid-In
 
Retained
 
Comprehensive
 
Compensation
 
Stock
 
Total
 
Stock
 
Capital
 
Earnings
 
Income (Loss)
 
Trust
 
of IPL
 
Equity
Six Months Ended June 30, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance, January 1

$2.4

 

$2,045.5

 

$2,545.9

 

$1.7

 

($9.8
)
 

$200.0

 

$4,785.7

Net income attributable to Alliant Energy common shareowners
 
 
 
 
219.7

 
 
 
 
 
 
 
219.7

Common stock dividends ($0.71 per share)
 
 
 
 
(167.8
)
 
 
 
 
 
 
 
(167.8
)
Equity forward settlements and Shareowner Direct Plan issuances


 
60.6

 
 
 
 
 
 
 
 
 
60.6

Equity-based compensation plans and other
 
 
2.3

 
 
 
 
 
(0.2
)
 
 
 
2.1

Other comprehensive loss, net of tax
 
 
 
 
 
 
(0.7
)
 
 
 
 
 
(0.7
)
Ending balance, June 30

$2.4

 

$2,108.4

 

$2,597.8

 

$1.0

 

($10.0
)
 

$200.0

 

$4,899.6

Six Months Ended June 30, 2018
 
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance, January 1

$2.3

 

$1,845.5

 

$2,346.0

 

($0.5
)
 

($11.1
)
 

$200.0

 

$4,382.2

Net income attributable to Alliant Energy common shareowners
 
 
 
 
221.3

 
 
 
 
 
 
 
221.3

Common stock dividends ($0.67 per share)
 
 
 
 
(154.8
)
 
 
 
 
 
 
 
(154.8
)
At-the-market offering program and Shareowner Direct Plan issuances
 
 
100.1

 
 
 
 
 
 
 
 
 
100.1

Equity-based compensation plans and other
 
 
1.6

 
 
 
 
 
(0.3
)
 
 
 
1.3

Other comprehensive income, net of tax
 
 
 
 
 
 
0.6

 
 
 
 
 
0.6

Ending balance, June 30

$2.3

 

$1,947.2

 

$2,412.5

 

$0.1

 

($11.4
)
 

$200.0

 

$4,550.7

IPL
Total IPL Common Equity
 
 
 
 
 
 
 
Additional
 
 
 
Cumulative
 
 
 
Common
 
Paid-In
 
Retained
 
Preferred
 
Total
 
Stock
 
Capital
 
Earnings
 
Stock
 
Equity
Three Months Ended June 30, 2019
 
 
 
 
 
 
 
 
 
Beginning balance, April 1

$33.4

 

$2,322.8

 

$785.8

 

$200.0

 

$3,342.0

Earnings available for common stock
 
 
 
 
45.0

 
 
 
45.0

Common stock dividends
 
 
 
 
(41.9
)
 
 
 
(41.9
)
Ending balance, June 30

$33.4

 

$2,322.8

 

$788.9

 

$200.0

 

$3,345.1

Three Months Ended June 30, 2018
 
 
 
 
 
 
 
 
 
Beginning balance, April 1

$33.4

 

$1,797.8

 

$683.3

 

$200.0

 

$2,714.5

Earnings available for common stock
 
 
 
 
51.7

 
 
 
51.7

Common stock dividends
 
 
 
 
(42.1
)
 
 
 
(42.1
)
Capital contributions from parent
 
 
130.0

 
 
 
 
 
130.0

Ending balance, June 30

$33.4

 

$1,927.8

 

$692.9

 

$200.0

 

$2,854.1

IPL
Total IPL Common Equity
 
 
 
 
 
 
 
Additional
 
 
 
Cumulative
 
 
 
Common
 
Paid-In
 
Retained
 
Preferred
 
Total
 
Stock
 
Capital
 
Earnings
 
Stock
 
Equity
Six Months Ended June 30, 2019
 
 
 
 
 
 
 
 
 
Beginning balance, January 1

$33.4

 

$2,222.8

 

$774.5

 

$200.0

 

$3,230.7

Earnings available for common stock
 
 
 
 
98.3

 
 
 
98.3

Common stock dividends
 
 
 
 
(83.9
)
 
 
 
(83.9
)
Capital contributions from parent
 
 
100.0

 
 
 
 
 
100.0

Ending balance, June 30

$33.4

 

$2,322.8

 

$788.9

 

$200.0

 

$3,345.1

Six Months Ended June 30, 2018
 
 
 
 
 
 
 
 
 
Beginning balance, January 1

$33.4

 

$1,797.8

 

$678.5

 

$200.0

 

$2,709.7

Earnings available for common stock
 
 
 
 
98.4

 
 
 
98.4

Common stock dividends
 
 
 
 
(84.0
)
 
 
 
(84.0
)
Capital contributions from parent
 
 
130.0

 
 
 
 
 
130.0

Ending balance, June 30

$33.4

 

$1,927.8

 

$692.9

 

$200.0

 

$2,854.1

WPL
 
 
Additional
 
 
 
Total
 
Common
 
Paid-In
 
Retained
 
Common
 
Stock
 
Capital
 
Earnings
 
Equity
Three Months Ended June 30, 2019
 
 
 
 
 
 
 
Beginning balance, April 1

$66.2

 

$1,309.0

 

$804.0

 

$2,179.2

Earnings available for common stock
 
 
 
 
42.0

 
42.0

Common stock dividends
 
 
 
 
(36.0
)
 
(36.0
)
Ending balance, June 30

$66.2

 

$1,309.0

 

$810.0

 

$2,185.2

Three Months Ended June 30, 2018
 
 
 
 
 
 
 
Beginning balance, April 1

$66.2

 

$1,109.0

 

$725.3

 

$1,900.5

Earnings available for common stock
 
 
 
 
39.8

 
39.8

Common stock dividends
 
 
 
 
(35.1
)
 
(35.1
)
Capital contributions from parent
 
 
150.0

 
 
 
150.0

Ending balance, June 30

$66.2

 

$1,259.0

 

$730.0

 

$2,055.2


WPL
 
 
Additional
 
 
 
Total
 
Common
 
Paid-In
 
Retained
 
Common
 
Stock
 
Capital
 
Earnings
 
Equity
Six Months Ended June 30, 2019
 
 
 
 
 
 
 
Beginning balance, January 1

$66.2

 

$1,309.0

 

$774.3

 

$2,149.5

Earnings available for common stock
 
 
 
 
107.7

 
107.7

Common stock dividends
 
 
 
 
(72.0
)
 
(72.0
)
Ending balance, June 30

$66.2

 

$1,309.0

 

$810.0

 

$2,185.2

Six Months Ended June 30, 2018
 
 
 
 
 
 
 
Beginning balance, January 1

$66.2

 

$1,109.0

 

$706.3

 

$1,881.5

Earnings available for common stock
 
 
 
 
93.8

 
93.8

Common stock dividends
 
 
 
 
(70.1
)
 
(70.1
)
Capital contributions from parent
 
 
150.0

 
 
 
150.0

Ending balance, June 30

$66.2

 

$1,259.0

 

$730.0

 

$2,055.2



Comprehensive Income - For the three and six months ended June 30, 2019 and 2018, Alliant Energy’s other comprehensive income was not material; therefore, its comprehensive income was substantially equal to its net income and its comprehensive income attributable to Alliant Energy common shareowners was substantially equal to its net income attributable to Alliant Energy common shareowners for such periods. For the three and six months ended June 30, 2019 and 2018, IPL and WPL had no other comprehensive income; therefore, their comprehensive income was equal to their net income and their comprehensive income available for common stock was equal to their earnings available for common stock for such periods.
IPL [Member]  
Common Equity [Line Items]  
Common Equity COMMON EQUITY
Common Share Activity - A summary of Alliant Energy’s common stock activity was as follows:
Shares outstanding, January 1, 2019
236,063,279

Equity forward agreements
1,090,300

Shareowner Direct Plan
268,755

Equity-based compensation plans
101,478

Other
(2,738
)
Shares outstanding, June 30, 2019
237,521,074



Equity Forward Agreements - In December 2018, Alliant Energy entered into forward sale agreements with various counterparties in connection with a public offering of 8,358,973 shares of Alliant Energy common stock. The initial forward sale price of $44.33 per share is subject to daily adjustment based on a floating interest rate factor, and will decrease by other fixed amounts specified in the forward sale agreements. During the six months ended June 30, 2019, Alliant Energy settled $48 million under the forward sale agreements by delivering 1,090,300 shares of newly issued Alliant Energy common stock at a forward sale price of $44.13 per share. Alliant Energy used the net proceeds from the settlement for general corporate purposes. As of June 30, 2019, 559,597 shares were included in the calculation of diluted EPS related to the remaining securities under the forward sale agreements. In July 2019, Alliant Energy settled $66 million under the forward sale agreements by delivering 1,500,000 shares of newly issued Alliant Energy common stock at a forward sale price of $44.06 per share, and used the net proceeds for general corporate purposes.

Changes in Shareowners’ Equity - A summary of changes in shareowners’ equity was as follows (in millions):
Alliant Energy
Total Alliant Energy Common Equity
 
 
 
 
 
 
 
 
 
 
 
Accumulated
 
Shares in
 
Cumulative
 
 
 
 
 
Additional
 
 
 
Other
 
Deferred
 
Preferred
 
 
 
Common
 
Paid-In
 
Retained
 
Comprehensive
 
Compensation
 
Stock
 
Total
 
Stock
 
Capital
 
Earnings
 
Income (Loss)
 
Trust
 
of IPL
 
Equity
Three Months Ended June 30, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance, April 1

$2.4

 

$2,100.0

 

$2,587.3

 

$2.4

 

($9.7
)
 

$200.0

 

$4,882.4

Net income attributable to Alliant Energy common shareowners
 
 
 
 
94.6

 
 
 
 
 
 
 
94.6

Common stock dividends ($0.355 per share)
 
 
 
 
(84.1
)
 
 
 
 
 
 
 
(84.1
)
Shareowner Direct Plan issuances


 
6.0

 
 
 
 
 
 
 
 
 
6.0

Equity-based compensation plans and other
 
 
2.4

 
 
 
 
 
(0.3
)
 
 
 
2.1

Other comprehensive loss, net of tax
 
 
 
 
 
 
(1.4
)
 
 
 
 
 
(1.4
)
Ending balance, June 30

$2.4

 

$2,108.4

 

$2,597.8

 

$1.0

 

($10.0
)
 

$200.0

 

$4,899.6

Three Months Ended June 30, 2018
 
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance, April 1

$2.3

 

$1,851.4

 

$2,389.4

 

($0.5
)
 

($11.1
)
 

$200.0

 

$4,431.5

Net income attributable to Alliant Energy common shareowners
 
 
 
 
100.4

 
 
 
 
 
 
 
100.4

Common stock dividends ($0.335 per share)
 
 
 
 
(77.3
)
 
 
 
 
 
 
 
(77.3
)
At-the-market offering program and Shareowner Direct Plan issuances
 
 
93.8

 
 
 
 
 
 
 
 
 
93.8

Equity-based compensation plans and other
 
 
2.0

 
 
 
 
 
(0.3
)
 
 
 
1.7

Other comprehensive income, net of tax
 
 
 
 
 
 
0.6

 
 
 
 
 
0.6

Ending balance, June 30

$2.3

 

$1,947.2

 

$2,412.5

 

$0.1

 

($11.4
)
 

$200.0

 

$4,550.7

Alliant Energy
Total Alliant Energy Common Equity
 
 
 
 
 
 
 
 
 
 
 
Accumulated
 
Shares in
 
Cumulative
 
 
 
 
 
Additional
 
 
 
Other
 
Deferred
 
Preferred
 
 
 
Common
 
Paid-In
 
Retained
 
Comprehensive
 
Compensation
 
Stock
 
Total
 
Stock
 
Capital
 
Earnings
 
Income (Loss)
 
Trust
 
of IPL
 
Equity
Six Months Ended June 30, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance, January 1

$2.4

 

$2,045.5

 

$2,545.9

 

$1.7

 

($9.8
)
 

$200.0

 

$4,785.7

Net income attributable to Alliant Energy common shareowners
 
 
 
 
219.7

 
 
 
 
 
 
 
219.7

Common stock dividends ($0.71 per share)
 
 
 
 
(167.8
)
 
 
 
 
 
 
 
(167.8
)
Equity forward settlements and Shareowner Direct Plan issuances


 
60.6

 
 
 
 
 
 
 
 
 
60.6

Equity-based compensation plans and other
 
 
2.3

 
 
 
 
 
(0.2
)
 
 
 
2.1

Other comprehensive loss, net of tax
 
 
 
 
 
 
(0.7
)
 
 
 
 
 
(0.7
)
Ending balance, June 30

$2.4

 

$2,108.4

 

$2,597.8

 

$1.0

 

($10.0
)
 

$200.0

 

$4,899.6

Six Months Ended June 30, 2018
 
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance, January 1

$2.3

 

$1,845.5

 

$2,346.0

 

($0.5
)
 

($11.1
)
 

$200.0

 

$4,382.2

Net income attributable to Alliant Energy common shareowners
 
 
 
 
221.3

 
 
 
 
 
 
 
221.3

Common stock dividends ($0.67 per share)
 
 
 
 
(154.8
)
 
 
 
 
 
 
 
(154.8
)
At-the-market offering program and Shareowner Direct Plan issuances
 
 
100.1

 
 
 
 
 
 
 
 
 
100.1

Equity-based compensation plans and other
 
 
1.6

 
 
 
 
 
(0.3
)
 
 
 
1.3

Other comprehensive income, net of tax
 
 
 
 
 
 
0.6

 
 
 
 
 
0.6

Ending balance, June 30

$2.3

 

$1,947.2

 

$2,412.5

 

$0.1

 

($11.4
)
 

$200.0

 

$4,550.7

IPL
Total IPL Common Equity
 
 
 
 
 
 
 
Additional
 
 
 
Cumulative
 
 
 
Common
 
Paid-In
 
Retained
 
Preferred
 
Total
 
Stock
 
Capital
 
Earnings
 
Stock
 
Equity
Three Months Ended June 30, 2019
 
 
 
 
 
 
 
 
 
Beginning balance, April 1

$33.4

 

$2,322.8

 

$785.8

 

$200.0

 

$3,342.0

Earnings available for common stock
 
 
 
 
45.0

 
 
 
45.0

Common stock dividends
 
 
 
 
(41.9
)
 
 
 
(41.9
)
Ending balance, June 30

$33.4

 

$2,322.8

 

$788.9

 

$200.0

 

$3,345.1

Three Months Ended June 30, 2018
 
 
 
 
 
 
 
 
 
Beginning balance, April 1

$33.4

 

$1,797.8

 

$683.3

 

$200.0

 

$2,714.5

Earnings available for common stock
 
 
 
 
51.7

 
 
 
51.7

Common stock dividends
 
 
 
 
(42.1
)
 
 
 
(42.1
)
Capital contributions from parent
 
 
130.0

 
 
 
 
 
130.0

Ending balance, June 30

$33.4

 

$1,927.8

 

$692.9

 

$200.0

 

$2,854.1

IPL
Total IPL Common Equity
 
 
 
 
 
 
 
Additional
 
 
 
Cumulative
 
 
 
Common
 
Paid-In
 
Retained
 
Preferred
 
Total
 
Stock
 
Capital
 
Earnings
 
Stock
 
Equity
Six Months Ended June 30, 2019
 
 
 
 
 
 
 
 
 
Beginning balance, January 1

$33.4

 

$2,222.8

 

$774.5

 

$200.0

 

$3,230.7

Earnings available for common stock
 
 
 
 
98.3

 
 
 
98.3

Common stock dividends
 
 
 
 
(83.9
)
 
 
 
(83.9
)
Capital contributions from parent
 
 
100.0

 
 
 
 
 
100.0

Ending balance, June 30

$33.4

 

$2,322.8

 

$788.9

 

$200.0

 

$3,345.1

Six Months Ended June 30, 2018
 
 
 
 
 
 
 
 
 
Beginning balance, January 1

$33.4

 

$1,797.8

 

$678.5

 

$200.0

 

$2,709.7

Earnings available for common stock
 
 
 
 
98.4

 
 
 
98.4

Common stock dividends
 
 
 
 
(84.0
)
 
 
 
(84.0
)
Capital contributions from parent
 
 
130.0

 
 
 
 
 
130.0

Ending balance, June 30

$33.4

 

$1,927.8

 

$692.9

 

$200.0

 

$2,854.1

WPL
 
 
Additional
 
 
 
Total
 
Common
 
Paid-In
 
Retained
 
Common
 
Stock
 
Capital
 
Earnings
 
Equity
Three Months Ended June 30, 2019
 
 
 
 
 
 
 
Beginning balance, April 1

$66.2

 

$1,309.0

 

$804.0

 

$2,179.2

Earnings available for common stock
 
 
 
 
42.0

 
42.0

Common stock dividends
 
 
 
 
(36.0
)
 
(36.0
)
Ending balance, June 30

$66.2

 

$1,309.0

 

$810.0

 

$2,185.2

Three Months Ended June 30, 2018
 
 
 
 
 
 
 
Beginning balance, April 1

$66.2

 

$1,109.0

 

$725.3

 

$1,900.5

Earnings available for common stock
 
 
 
 
39.8

 
39.8

Common stock dividends
 
 
 
 
(35.1
)
 
(35.1
)
Capital contributions from parent
 
 
150.0

 
 
 
150.0

Ending balance, June 30

$66.2

 

$1,259.0

 

$730.0

 

$2,055.2


WPL
 
 
Additional
 
 
 
Total
 
Common
 
Paid-In
 
Retained
 
Common
 
Stock
 
Capital
 
Earnings
 
Equity
Six Months Ended June 30, 2019
 
 
 
 
 
 
 
Beginning balance, January 1

$66.2

 

$1,309.0

 

$774.3

 

$2,149.5

Earnings available for common stock
 
 
 
 
107.7

 
107.7

Common stock dividends
 
 
 
 
(72.0
)
 
(72.0
)
Ending balance, June 30

$66.2

 

$1,309.0

 

$810.0

 

$2,185.2

Six Months Ended June 30, 2018
 
 
 
 
 
 
 
Beginning balance, January 1

$66.2

 

$1,109.0

 

$706.3

 

$1,881.5

Earnings available for common stock
 
 
 
 
93.8

 
93.8

Common stock dividends
 
 
 
 
(70.1
)
 
(70.1
)
Capital contributions from parent
 
 
150.0

 
 
 
150.0

Ending balance, June 30

$66.2

 

$1,259.0

 

$730.0

 

$2,055.2



Comprehensive Income - For the three and six months ended June 30, 2019 and 2018, Alliant Energy’s other comprehensive income was not material; therefore, its comprehensive income was substantially equal to its net income and its comprehensive income attributable to Alliant Energy common shareowners was substantially equal to its net income attributable to Alliant Energy common shareowners for such periods. For the three and six months ended June 30, 2019 and 2018, IPL and WPL had no other comprehensive income; therefore, their comprehensive income was equal to their net income and their comprehensive income available for common stock was equal to their earnings available for common stock for such periods.
WPL [Member]  
Common Equity [Line Items]  
Common Equity COMMON EQUITY
Common Share Activity - A summary of Alliant Energy’s common stock activity was as follows:
Shares outstanding, January 1, 2019
236,063,279

Equity forward agreements
1,090,300

Shareowner Direct Plan
268,755

Equity-based compensation plans
101,478

Other
(2,738
)
Shares outstanding, June 30, 2019
237,521,074



Equity Forward Agreements - In December 2018, Alliant Energy entered into forward sale agreements with various counterparties in connection with a public offering of 8,358,973 shares of Alliant Energy common stock. The initial forward sale price of $44.33 per share is subject to daily adjustment based on a floating interest rate factor, and will decrease by other fixed amounts specified in the forward sale agreements. During the six months ended June 30, 2019, Alliant Energy settled $48 million under the forward sale agreements by delivering 1,090,300 shares of newly issued Alliant Energy common stock at a forward sale price of $44.13 per share. Alliant Energy used the net proceeds from the settlement for general corporate purposes. As of June 30, 2019, 559,597 shares were included in the calculation of diluted EPS related to the remaining securities under the forward sale agreements. In July 2019, Alliant Energy settled $66 million under the forward sale agreements by delivering 1,500,000 shares of newly issued Alliant Energy common stock at a forward sale price of $44.06 per share, and used the net proceeds for general corporate purposes.

Changes in Shareowners’ Equity - A summary of changes in shareowners’ equity was as follows (in millions):
Alliant Energy
Total Alliant Energy Common Equity
 
 
 
 
 
 
 
 
 
 
 
Accumulated
 
Shares in
 
Cumulative
 
 
 
 
 
Additional
 
 
 
Other
 
Deferred
 
Preferred
 
 
 
Common
 
Paid-In
 
Retained
 
Comprehensive
 
Compensation
 
Stock
 
Total
 
Stock
 
Capital
 
Earnings
 
Income (Loss)
 
Trust
 
of IPL
 
Equity
Three Months Ended June 30, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance, April 1

$2.4

 

$2,100.0

 

$2,587.3

 

$2.4

 

($9.7
)
 

$200.0

 

$4,882.4

Net income attributable to Alliant Energy common shareowners
 
 
 
 
94.6

 
 
 
 
 
 
 
94.6

Common stock dividends ($0.355 per share)
 
 
 
 
(84.1
)
 
 
 
 
 
 
 
(84.1
)
Shareowner Direct Plan issuances


 
6.0

 
 
 
 
 
 
 
 
 
6.0

Equity-based compensation plans and other
 
 
2.4

 
 
 
 
 
(0.3
)
 
 
 
2.1

Other comprehensive loss, net of tax
 
 
 
 
 
 
(1.4
)
 
 
 
 
 
(1.4
)
Ending balance, June 30

$2.4

 

$2,108.4

 

$2,597.8

 

$1.0

 

($10.0
)
 

$200.0

 

$4,899.6

Three Months Ended June 30, 2018
 
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance, April 1

$2.3

 

$1,851.4

 

$2,389.4

 

($0.5
)
 

($11.1
)
 

$200.0

 

$4,431.5

Net income attributable to Alliant Energy common shareowners
 
 
 
 
100.4

 
 
 
 
 
 
 
100.4

Common stock dividends ($0.335 per share)
 
 
 
 
(77.3
)
 
 
 
 
 
 
 
(77.3
)
At-the-market offering program and Shareowner Direct Plan issuances
 
 
93.8

 
 
 
 
 
 
 
 
 
93.8

Equity-based compensation plans and other
 
 
2.0

 
 
 
 
 
(0.3
)
 
 
 
1.7

Other comprehensive income, net of tax
 
 
 
 
 
 
0.6

 
 
 
 
 
0.6

Ending balance, June 30

$2.3

 

$1,947.2

 

$2,412.5

 

$0.1

 

($11.4
)
 

$200.0

 

$4,550.7

Alliant Energy
Total Alliant Energy Common Equity
 
 
 
 
 
 
 
 
 
 
 
Accumulated
 
Shares in
 
Cumulative
 
 
 
 
 
Additional
 
 
 
Other
 
Deferred
 
Preferred
 
 
 
Common
 
Paid-In
 
Retained
 
Comprehensive
 
Compensation
 
Stock
 
Total
 
Stock
 
Capital
 
Earnings
 
Income (Loss)
 
Trust
 
of IPL
 
Equity
Six Months Ended June 30, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance, January 1

$2.4

 

$2,045.5

 

$2,545.9

 

$1.7

 

($9.8
)
 

$200.0

 

$4,785.7

Net income attributable to Alliant Energy common shareowners
 
 
 
 
219.7

 
 
 
 
 
 
 
219.7

Common stock dividends ($0.71 per share)
 
 
 
 
(167.8
)
 
 
 
 
 
 
 
(167.8
)
Equity forward settlements and Shareowner Direct Plan issuances


 
60.6

 
 
 
 
 
 
 
 
 
60.6

Equity-based compensation plans and other
 
 
2.3

 
 
 
 
 
(0.2
)
 
 
 
2.1

Other comprehensive loss, net of tax
 
 
 
 
 
 
(0.7
)
 
 
 
 
 
(0.7
)
Ending balance, June 30

$2.4

 

$2,108.4

 

$2,597.8

 

$1.0

 

($10.0
)
 

$200.0

 

$4,899.6

Six Months Ended June 30, 2018
 
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance, January 1

$2.3

 

$1,845.5

 

$2,346.0

 

($0.5
)
 

($11.1
)
 

$200.0

 

$4,382.2

Net income attributable to Alliant Energy common shareowners
 
 
 
 
221.3

 
 
 
 
 
 
 
221.3

Common stock dividends ($0.67 per share)
 
 
 
 
(154.8
)
 
 
 
 
 
 
 
(154.8
)
At-the-market offering program and Shareowner Direct Plan issuances
 
 
100.1

 
 
 
 
 
 
 
 
 
100.1

Equity-based compensation plans and other
 
 
1.6

 
 
 
 
 
(0.3
)
 
 
 
1.3

Other comprehensive income, net of tax
 
 
 
 
 
 
0.6

 
 
 
 
 
0.6

Ending balance, June 30

$2.3

 

$1,947.2

 

$2,412.5

 

$0.1

 

($11.4
)
 

$200.0

 

$4,550.7

IPL
Total IPL Common Equity
 
 
 
 
 
 
 
Additional
 
 
 
Cumulative
 
 
 
Common
 
Paid-In
 
Retained
 
Preferred
 
Total
 
Stock
 
Capital
 
Earnings
 
Stock
 
Equity
Three Months Ended June 30, 2019
 
 
 
 
 
 
 
 
 
Beginning balance, April 1

$33.4

 

$2,322.8

 

$785.8

 

$200.0

 

$3,342.0

Earnings available for common stock
 
 
 
 
45.0

 
 
 
45.0

Common stock dividends
 
 
 
 
(41.9
)
 
 
 
(41.9
)
Ending balance, June 30

$33.4

 

$2,322.8

 

$788.9

 

$200.0

 

$3,345.1

Three Months Ended June 30, 2018
 
 
 
 
 
 
 
 
 
Beginning balance, April 1

$33.4

 

$1,797.8

 

$683.3

 

$200.0

 

$2,714.5

Earnings available for common stock
 
 
 
 
51.7

 
 
 
51.7

Common stock dividends
 
 
 
 
(42.1
)
 
 
 
(42.1
)
Capital contributions from parent
 
 
130.0

 
 
 
 
 
130.0

Ending balance, June 30

$33.4

 

$1,927.8

 

$692.9

 

$200.0

 

$2,854.1

IPL
Total IPL Common Equity
 
 
 
 
 
 
 
Additional
 
 
 
Cumulative
 
 
 
Common
 
Paid-In
 
Retained
 
Preferred
 
Total
 
Stock
 
Capital
 
Earnings
 
Stock
 
Equity
Six Months Ended June 30, 2019
 
 
 
 
 
 
 
 
 
Beginning balance, January 1

$33.4

 

$2,222.8

 

$774.5

 

$200.0

 

$3,230.7

Earnings available for common stock
 
 
 
 
98.3

 
 
 
98.3

Common stock dividends
 
 
 
 
(83.9
)
 
 
 
(83.9
)
Capital contributions from parent
 
 
100.0

 
 
 
 
 
100.0

Ending balance, June 30

$33.4

 

$2,322.8

 

$788.9

 

$200.0

 

$3,345.1

Six Months Ended June 30, 2018
 
 
 
 
 
 
 
 
 
Beginning balance, January 1

$33.4

 

$1,797.8

 

$678.5

 

$200.0

 

$2,709.7

Earnings available for common stock
 
 
 
 
98.4

 
 
 
98.4

Common stock dividends
 
 
 
 
(84.0
)
 
 
 
(84.0
)
Capital contributions from parent
 
 
130.0

 
 
 
 
 
130.0

Ending balance, June 30

$33.4

 

$1,927.8

 

$692.9

 

$200.0

 

$2,854.1

WPL
 
 
Additional
 
 
 
Total
 
Common
 
Paid-In
 
Retained
 
Common
 
Stock
 
Capital
 
Earnings
 
Equity
Three Months Ended June 30, 2019
 
 
 
 
 
 
 
Beginning balance, April 1

$66.2

 

$1,309.0

 

$804.0

 

$2,179.2

Earnings available for common stock
 
 
 
 
42.0

 
42.0

Common stock dividends
 
 
 
 
(36.0
)
 
(36.0
)
Ending balance, June 30

$66.2

 

$1,309.0

 

$810.0

 

$2,185.2

Three Months Ended June 30, 2018
 
 
 
 
 
 
 
Beginning balance, April 1

$66.2

 

$1,109.0

 

$725.3

 

$1,900.5

Earnings available for common stock
 
 
 
 
39.8

 
39.8

Common stock dividends
 
 
 
 
(35.1
)
 
(35.1
)
Capital contributions from parent
 
 
150.0

 
 
 
150.0

Ending balance, June 30

$66.2

 

$1,259.0

 

$730.0

 

$2,055.2


WPL
 
 
Additional
 
 
 
Total
 
Common
 
Paid-In
 
Retained
 
Common
 
Stock
 
Capital
 
Earnings
 
Equity
Six Months Ended June 30, 2019
 
 
 
 
 
 
 
Beginning balance, January 1

$66.2

 

$1,309.0

 

$774.3

 

$2,149.5

Earnings available for common stock
 
 
 
 
107.7

 
107.7

Common stock dividends
 
 
 
 
(72.0
)
 
(72.0
)
Ending balance, June 30

$66.2

 

$1,309.0

 

$810.0

 

$2,185.2

Six Months Ended June 30, 2018
 
 
 
 
 
 
 
Beginning balance, January 1

$66.2

 

$1,109.0

 

$706.3

 

$1,881.5

Earnings available for common stock
 
 
 
 
93.8

 
93.8

Common stock dividends
 
 
 
 
(70.1
)
 
(70.1
)
Capital contributions from parent
 
 
150.0

 
 
 
150.0

Ending balance, June 30

$66.2

 

$1,259.0

 

$730.0

 

$2,055.2



Comprehensive Income - For the three and six months ended June 30, 2019 and 2018, Alliant Energy’s other comprehensive income was not material; therefore, its comprehensive income was substantially equal to its net income and its comprehensive income attributable to Alliant Energy common shareowners was substantially equal to its net income attributable to Alliant Energy common shareowners for such periods. For the three and six months ended June 30, 2019 and 2018, IPL and WPL had no other comprehensive income; therefore, their comprehensive income was equal to their net income and their comprehensive income available for common stock was equal to their earnings available for common stock for such periods.