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


	Alliant Energy		IPL		WPL
	2021	2020	2021	2020	2021	2020
Utility:
Electric plant:
Generation in service	$7,539	$8,222	$4,922	$4,884	$2,617	$3,338
Distribution in service	6,537	6,216	3,652	3,470	2,885	2,746
Other in service	540	536	363	358	177	178
Anticipated to be retired early (a)	2,094	1,269	487	459	1,607	810
Total electric plant	16,710	16,243	9,424	9,171	7,286	7,072
Gas plant in service	1,636	1,563	878	844	758	719
Other plant in service	621	534	398	354	223	180
Accumulated depreciation	(5,263)	(4,868)	(2,897)	(2,671)	(2,366)	(2,197)
Net plant	13,704	13,472	7,803	7,698	5,901	5,774
Leased Sheboygan Falls Energy Facility, net (b)	—	—	—	—	21	27
Leased land for solar generation, net	11	—	—	—	11	—
Construction work in progress	778	405	174	185	604	220
Other, net	7	7	6	6	1	1
Total utility	14,500	13,884	7,983	7,889	6,538	6,022
Non-utility and other:
Non-utility Generation, net (c)	75	79	—	—	—	—
Corporate Services and other, net (d)	412	373	—	—	—	—
Total non-utility and other	487	452	—	—	—	—
Total property, plant and equipment	$14,987	$14,336	$7,983	$7,889	$6,538	$6,022

(a)In 2020, IPL and WPL received approval from MISO to retire Lansing and Edgewater Unit 5, respectively, and currently anticipate retiring Lansing by the end of 2022 and Edgewater Unit 5 by early 2023. In 2021, WPL received approval from MISO to retire Columbia Units 1 and 2, and currently anticipates retiring Columbia Unit 1 by the end of 2023 and Columbia Unit 2 by the end of 2024. Alliant Energy and IPL concluded that Lansing, and Alliant Energy and WPL concluded that Edgewater Unit 5 and Columbia Units 1 and 2, met the criteria to be considered probable of abandonment as of December 31, 2021. IPL and WPL are currently allowed a full recovery of and a full return on its respective EGUs from both its retail and wholesale customers, and as a result, Alliant Energy, IPL and WPL concluded that no disallowance was required as of December 31, 2021. As of December 31, 2021, net book values were $245 million for Lansing, $527 million for Edgewater Unit 5, and $460 million for Columbia Units 1 and 2 in aggregate.

(b)Less accumulated amortization of $100 million and $95 million for WPL as of December 31, 2021 and 2020, respectively. For Alliant Energy, the leased Sheboygan Falls Energy Facility is eliminated 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 $67 million and $63 million for Alliant Energy as of December 31, 2021 and 2020, respectively.

(d)Less accumulated depreciation of $245 million and $210 million for Alliant Energy as of December 31, 2021 and 2020, 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
	2021	2020	2021	2020	2021	2020
Utility:
Electric plant:
Generation in service	$7,539	$8,222	$4,922	$4,884	$2,617	$3,338
Distribution in service	6,537	6,216	3,652	3,470	2,885	2,746
Other in service	540	536	363	358	177	178
Anticipated to be retired early (a)	2,094	1,269	487	459	1,607	810
Total electric plant	16,710	16,243	9,424	9,171	7,286	7,072
Gas plant in service	1,636	1,563	878	844	758	719
Other plant in service	621	534	398	354	223	180
Accumulated depreciation	(5,263)	(4,868)	(2,897)	(2,671)	(2,366)	(2,197)
Net plant	13,704	13,472	7,803	7,698	5,901	5,774
Leased Sheboygan Falls Energy Facility, net (b)	—	—	—	—	21	27
Leased land for solar generation, net	11	—	—	—	11	—
Construction work in progress	778	405	174	185	604	220
Other, net	7	7	6	6	1	1
Total utility	14,500	13,884	7,983	7,889	6,538	6,022
Non-utility and other:
Non-utility Generation, net (c)	75	79	—	—	—	—
Corporate Services and other, net (d)	412	373	—	—	—	—
Total non-utility and other	487	452	—	—	—	—
Total property, plant and equipment	$14,987	$14,336	$7,983	$7,889	$6,538	$6,022

(a)In 2020, IPL and WPL received approval from MISO to retire Lansing and Edgewater Unit 5, respectively, and currently anticipate retiring Lansing by the end of 2022 and Edgewater Unit 5 by early 2023. In 2021, WPL received approval from MISO to retire Columbia Units 1 and 2, and currently anticipates retiring Columbia Unit 1 by the end of 2023 and Columbia Unit 2 by the end of 2024. Alliant Energy and IPL concluded that Lansing, and Alliant Energy and WPL concluded that Edgewater Unit 5 and Columbia Units 1 and 2, met the criteria to be considered probable of abandonment as of December 31, 2021. IPL and WPL are currently allowed a full recovery of and a full return on its respective EGUs from both its retail and wholesale customers, and as a result, Alliant Energy, IPL and WPL concluded that no disallowance was required as of December 31, 2021. As of December 31, 2021, net book values were $245 million for Lansing, $527 million for Edgewater Unit 5, and $460 million for Columbia Units 1 and 2 in aggregate.

(b)Less accumulated amortization of $100 million and $95 million for WPL as of December 31, 2021 and 2020, respectively. For Alliant Energy, the leased Sheboygan Falls Energy Facility is eliminated 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 $67 million and $63 million for Alliant Energy as of December 31, 2021 and 2020, respectively.

(d)Less accumulated depreciation of $245 million and $210 million for Alliant Energy as of December 31, 2021 and 2020, 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
	2021	2020	2021	2020	2021	2020
Utility:
Electric plant:
Generation in service	$7,539	$8,222	$4,922	$4,884	$2,617	$3,338
Distribution in service	6,537	6,216	3,652	3,470	2,885	2,746
Other in service	540	536	363	358	177	178
Anticipated to be retired early (a)	2,094	1,269	487	459	1,607	810
Total electric plant	16,710	16,243	9,424	9,171	7,286	7,072
Gas plant in service	1,636	1,563	878	844	758	719
Other plant in service	621	534	398	354	223	180
Accumulated depreciation	(5,263)	(4,868)	(2,897)	(2,671)	(2,366)	(2,197)
Net plant	13,704	13,472	7,803	7,698	5,901	5,774
Leased Sheboygan Falls Energy Facility, net (b)	—	—	—	—	21	27
Leased land for solar generation, net	11	—	—	—	11	—
Construction work in progress	778	405	174	185	604	220
Other, net	7	7	6	6	1	1
Total utility	14,500	13,884	7,983	7,889	6,538	6,022
Non-utility and other:
Non-utility Generation, net (c)	75	79	—	—	—	—
Corporate Services and other, net (d)	412	373	—	—	—	—
Total non-utility and other	487	452	—	—	—	—
Total property, plant and equipment	$14,987	$14,336	$7,983	$7,889	$6,538	$6,022

(a)In 2020, IPL and WPL received approval from MISO to retire Lansing and Edgewater Unit 5, respectively, and currently anticipate retiring Lansing by the end of 2022 and Edgewater Unit 5 by early 2023. In 2021, WPL received approval from MISO to retire Columbia Units 1 and 2, and currently anticipates retiring Columbia Unit 1 by the end of 2023 and Columbia Unit 2 by the end of 2024. Alliant Energy and IPL concluded that Lansing, and Alliant Energy and WPL concluded that Edgewater Unit 5 and Columbia Units 1 and 2, met the criteria to be considered probable of abandonment as of December 31, 2021. IPL and WPL are currently allowed a full recovery of and a full return on its respective EGUs from both its retail and wholesale customers, and as a result, Alliant Energy, IPL and WPL concluded that no disallowance was required as of December 31, 2021. As of December 31, 2021, net book values were $245 million for Lansing, $527 million for Edgewater Unit 5, and $460 million for Columbia Units 1 and 2 in aggregate.

(b)Less accumulated amortization of $100 million and $95 million for WPL as of December 31, 2021 and 2020, respectively. For Alliant Energy, the leased Sheboygan Falls Energy Facility is eliminated 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 $67 million and $63 million for Alliant Energy as of December 31, 2021 and 2020, respectively.

(d)Less accumulated depreciation of $245 million and $210 million for Alliant Energy as of December 31, 2021 and 2020, respectively.