At December 31, details of property, plant and equipment on the balance sheets were as follows (in millions):


	Alliant Energy		IPL		WPL
	2020	2019	2020	2019	2020	2019
Utility:
Electric plant:
Generation in service	$8,222	$7,625	$4,884	$4,432	$3,338	$3,193
Distribution in service	6,216	5,783	3,470	3,190	2,746	2,593
Other in service	536	457	358	299	178	158
Anticipated to be retired early (a)	1,269	—	459	—	810	—
Total electric plant	16,243	13,865	9,171	7,921	7,072	5,944
Gas plant in service	1,563	1,463	844	802	719	661
Other plant in service	534	520	354	345	180	175
Accumulated depreciation	(4,868)	(4,602)	(2,671)	(2,499)	(2,197)	(2,103)
Net plant	13,472	11,246	7,698	6,569	5,774	4,677
Leased Sheboygan Falls Energy Facility, net (b)	—	—	—	—	27	32
Construction work in progress	405	1,835	185	907	220	928
Other, net	7	6	6	5	1	1
Total utility	13,884	13,087	7,889	7,481	6,022	5,638
Non-utility and other:
Non-utility Generation, net (c)	79	83	—	—	—	—
Corporate Services and other, net (d)	373	357	—	—	—	—
Total non-utility and other	452	440	—	—	—	—
Total property, plant and equipment	$14,336	$13,527	$7,889	$7,481	$6,022	$5,638

(a)In 2020, IPL and WPL received approval from MISO to retire Lansing and Edgewater Unit 5, respectively, and currently anticipate retiring these EGUs by the end of 2022. Alliant Energy and IPL concluded that Lansing, and Alliant Energy and WPL concluded that Edgewater Unit 5, met the criteria to be considered probable of abandonment as of December 31, 2020. IPL and WPL are currently allowed a full recovery of and a full return on its respective EGU from both its retail and wholesale customers.

(b)Less accumulated amortization of $95 million and $89 million for WPL as of December 31, 2020 and 2019, respectively. The leased Sheboygan Falls Energy Facility is eliminated from WPL upon consolidation and is included in the “Non-utility Generation, net” line within Alliant Energy’s consolidated property, plant and equipment.

(c)Less accumulated depreciation of $63 million and $59 million for Alliant Energy as of December 31, 2020 and 2019, respectively.

(d)Less accumulated depreciation of $210 million and $172 million for Alliant Energy as of December 31, 2020 and 2019, respectively.

Property, Plant and Equipment

At December 31, details of property, plant and equipment on the balance sheets were as follows (in millions):


	Alliant Energy		IPL		WPL
	2020	2019	2020	2019	2020	2019
Utility:
Electric plant:
Generation in service	$8,222	$7,625	$4,884	$4,432	$3,338	$3,193
Distribution in service	6,216	5,783	3,470	3,190	2,746	2,593
Other in service	536	457	358	299	178	158
Anticipated to be retired early (a)	1,269	—	459	—	810	—
Total electric plant	16,243	13,865	9,171	7,921	7,072	5,944
Gas plant in service	1,563	1,463	844	802	719	661
Other plant in service	534	520	354	345	180	175
Accumulated depreciation	(4,868)	(4,602)	(2,671)	(2,499)	(2,197)	(2,103)
Net plant	13,472	11,246	7,698	6,569	5,774	4,677
Leased Sheboygan Falls Energy Facility, net (b)	—	—	—	—	27	32
Construction work in progress	405	1,835	185	907	220	928
Other, net	7	6	6	5	1	1
Total utility	13,884	13,087	7,889	7,481	6,022	5,638
Non-utility and other:
Non-utility Generation, net (c)	79	83	—	—	—	—
Corporate Services and other, net (d)	373	357	—	—	—	—
Total non-utility and other	452	440	—	—	—	—
Total property, plant and equipment	$14,336	$13,527	$7,889	$7,481	$6,022	$5,638

(a)In 2020, IPL and WPL received approval from MISO to retire Lansing and Edgewater Unit 5, respectively, and currently anticipate retiring these EGUs by the end of 2022. Alliant Energy and IPL concluded that Lansing, and Alliant Energy and WPL concluded that Edgewater Unit 5, met the criteria to be considered probable of abandonment as of December 31, 2020. IPL and WPL are currently allowed a full recovery of and a full return on its respective EGU from both its retail and wholesale customers.

(b)Less accumulated amortization of $95 million and $89 million for WPL as of December 31, 2020 and 2019, respectively. The leased Sheboygan Falls Energy Facility is eliminated from WPL upon consolidation and is included in the “Non-utility Generation, net” line within Alliant Energy’s consolidated property, plant and equipment.

(c)Less accumulated depreciation of $63 million and $59 million for Alliant Energy as of December 31, 2020 and 2019, respectively.

(d)Less accumulated depreciation of $210 million and $172 million for Alliant Energy as of December 31, 2020 and 2019, respectively.

Property, Plant and Equipment

At December 31, details of property, plant and equipment on the balance sheets were as follows (in millions):


	Alliant Energy		IPL		WPL
	2020	2019	2020	2019	2020	2019
Utility:
Electric plant:
Generation in service	$8,222	$7,625	$4,884	$4,432	$3,338	$3,193
Distribution in service	6,216	5,783	3,470	3,190	2,746	2,593
Other in service	536	457	358	299	178	158
Anticipated to be retired early (a)	1,269	—	459	—	810	—
Total electric plant	16,243	13,865	9,171	7,921	7,072	5,944
Gas plant in service	1,563	1,463	844	802	719	661
Other plant in service	534	520	354	345	180	175
Accumulated depreciation	(4,868)	(4,602)	(2,671)	(2,499)	(2,197)	(2,103)
Net plant	13,472	11,246	7,698	6,569	5,774	4,677
Leased Sheboygan Falls Energy Facility, net (b)	—	—	—	—	27	32
Construction work in progress	405	1,835	185	907	220	928
Other, net	7	6	6	5	1	1
Total utility	13,884	13,087	7,889	7,481	6,022	5,638
Non-utility and other:
Non-utility Generation, net (c)	79	83	—	—	—	—
Corporate Services and other, net (d)	373	357	—	—	—	—
Total non-utility and other	452	440	—	—	—	—
Total property, plant and equipment	$14,336	$13,527	$7,889	$7,481	$6,022	$5,638

(a)In 2020, IPL and WPL received approval from MISO to retire Lansing and Edgewater Unit 5, respectively, and currently anticipate retiring these EGUs by the end of 2022. Alliant Energy and IPL concluded that Lansing, and Alliant Energy and WPL concluded that Edgewater Unit 5, met the criteria to be considered probable of abandonment as of December 31, 2020. IPL and WPL are currently allowed a full recovery of and a full return on its respective EGU from both its retail and wholesale customers.

(b)Less accumulated amortization of $95 million and $89 million for WPL as of December 31, 2020 and 2019, respectively. The leased Sheboygan Falls Energy Facility is eliminated from WPL upon consolidation and is included in the “Non-utility Generation, net” line within Alliant Energy’s consolidated property, plant and equipment.

(c)Less accumulated depreciation of $63 million and $59 million for Alliant Energy as of December 31, 2020 and 2019, respectively.

(d)Less accumulated depreciation of $210 million and $172 million for Alliant Energy as of December 31, 2020 and 2019, respectively.