RELATED PARTIES

Service Agreements - Pursuant to service agreements, IPL and WPL receive various administrative and general services from an affiliate, Corporate Services. These services are billed to IPL and WPL at cost based on expenses incurred by Corporate Services for the benefit of IPL and WPL, respectively. These costs consisted primarily of employee compensation and benefits, fees associated with various professional services, depreciation and amortization of property, plant and equipment, and a return on net assets. Corporate Services also acts as agent on behalf of IPL and WPL pursuant to the service agreements. As agent, Corporate Services enters into energy, capacity, ancillary services, and transmission sale and purchase transactions within MISO. Corporate Services assigns such sales and purchases among IPL and WPL based on statements received from MISO. The amounts billed for services provided, sales credited and purchases for the three and nine months ended September 30 were as follows (in millions):



	IPL								WPL
	Three Months				Nine Months				Three Months				Nine Months
	2019		2018		2019		2018		2019		2018		2019		2018
Corporate Services billings		$47		$43		$137		$128		$36		$33		$104		$100
Sales credited	23		11		50		34		2		7		6		16
Purchases billed	93		95		251		268		32		19		91		56

Net intercompany payables to Corporate Services were as follows (in millions):



	IPL		WPL
	September 30, 2019	December 31, 2018	September 30, 2019	December 31, 2018
Net payables to Corporate Services	$108	$95	$75	$71

ATC - Pursuant to various agreements, WPL receives a range of transmission services from ATC. WPL provides operation, maintenance, and construction services to ATC. WPL and ATC also bill each other for use of shared facilities owned by each party. The related amounts billed between the parties for the three and nine months ended September 30 were as follows (in millions):



	Three Months				Nine Months
	2019		2018		2019		2018
ATC billings to WPL		$28		$26		$82		$79
WPL billings to ATC	3		3		10		8

WPL owed ATC net amounts of $9 million as of September 30, 2019 and $8 million as of December 31, 2018.

WPL’s Sheboygan Falls Energy Facility Lease - Refer to Note 7 for discussion of WPL’s Sheboygan Falls Energy Facility lease.

Related Parties

RELATED PARTIES

Service Agreements - Pursuant to service agreements, IPL and WPL receive various administrative and general services from an affiliate, Corporate Services. These services are billed to IPL and WPL at cost based on expenses incurred by Corporate Services for the benefit of IPL and WPL, respectively. These costs consisted primarily of employee compensation and benefits, fees associated with various professional services, depreciation and amortization of property, plant and equipment, and a return on net assets. Corporate Services also acts as agent on behalf of IPL and WPL pursuant to the service agreements. As agent, Corporate Services enters into energy, capacity, ancillary services, and transmission sale and purchase transactions within MISO. Corporate Services assigns such sales and purchases among IPL and WPL based on statements received from MISO. The amounts billed for services provided, sales credited and purchases for the three and nine months ended September 30 were as follows (in millions):



	IPL								WPL
	Three Months				Nine Months				Three Months				Nine Months
	2019		2018		2019		2018		2019		2018		2019		2018
Corporate Services billings		$47		$43		$137		$128		$36		$33		$104		$100
Sales credited	23		11		50		34		2		7		6		16
Purchases billed	93		95		251		268		32		19		91		56

Net intercompany payables to Corporate Services were as follows (in millions):



	IPL		WPL
	September 30, 2019	December 31, 2018	September 30, 2019	December 31, 2018
Net payables to Corporate Services	$108	$95	$75	$71

ATC - Pursuant to various agreements, WPL receives a range of transmission services from ATC. WPL provides operation, maintenance, and construction services to ATC. WPL and ATC also bill each other for use of shared facilities owned by each party. The related amounts billed between the parties for the three and nine months ended September 30 were as follows (in millions):



	Three Months				Nine Months
	2019		2018		2019		2018
ATC billings to WPL		$28		$26		$82		$79
WPL billings to ATC	3		3		10		8

WPL owed ATC net amounts of $9 million as of September 30, 2019 and $8 million as of December 31, 2018.

WPL’s Sheboygan Falls Energy Facility Lease - Refer to Note 7 for discussion of WPL’s Sheboygan Falls Energy Facility lease.