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
	2020		2019		2020		2019		2020		2019		2020		2019
Corporate Services billings		$53		$47		$134		$137		$41		$36		$108		$104
Sales credited	10		23		35		50		—		2		4		6
Purchases billed	110		93		248		251		39		32		79		91

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



	IPL		WPL
	September 30, 2020	December 31, 2019	September 30, 2020	December 31, 2019
Net payables to Corporate Services	$119	$112	$77	$85

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
	2020		2019		2020		2019
ATC billings to WPL		$27		$28		$80		$82
WPL billings to ATC	2		3		8		10

WPL owed ATC net amounts of $9 million as of September 30, 2020 and $9 million as of December 31, 2019. In the second quarter of 2020, WPL received $46 million from ATC related to construction deposits WPL previously provided ATC for transmission network upgrades for West Riverside, which is substantially recorded in “Other” in Alliant Energy’s and WPL’s cash flows from investing activities.

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
	2020		2019		2020		2019		2020		2019		2020		2019
Corporate Services billings		$53		$47		$134		$137		$41		$36		$108		$104
Sales credited	10		23		35		50		—		2		4		6
Purchases billed	110		93		248		251		39		32		79		91

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



	IPL		WPL
	September 30, 2020	December 31, 2019	September 30, 2020	December 31, 2019
Net payables to Corporate Services	$119	$112	$77	$85

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
	2020		2019		2020		2019
ATC billings to WPL		$27		$28		$80		$82
WPL billings to ATC	2		3		8		10

WPL owed ATC net amounts of $9 million as of September 30, 2020 and $9 million as of December 31, 2019. In the second quarter of 2020, WPL received $46 million from ATC related to construction deposits WPL previously provided ATC for transmission network upgrades for West Riverside, which is substantially recorded in “Other” in Alliant Energy’s and WPL’s cash flows from investing activities.