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


	Alliant Energy		IPL		WPL
	2022	2021	2022	2021	2022	2021
Utility:
Electric plant:
Generation in service	$8,060	$7,539	$4,962	$4,922	$3,098	$2,617
Distribution in service	6,912	6,537	3,876	3,652	3,036	2,885
Other in service	543	540	354	363	189	177
Anticipated to be retired early (a)	2,103	2,094	491	487	1,612	1,607
Total electric plant	17,618	16,710	9,683	9,424	7,935	7,286
Gas plant in service	1,705	1,636	910	878	795	758
Other plant in service	624	621	402	398	222	223
Accumulated depreciation	(5,690)	(5,263)	(3,149)	(2,897)	(2,541)	(2,366)
Net plant	14,257	13,704	7,846	7,803	6,411	5,901
Leased Sheboygan Falls Energy Facility, net (b)	—	—	—	—	15	21
Leased land for solar generation, net	133	11	—	—	133	11
Construction work in progress	1,357	778	194	174	1,163	604
Other, net	6	7	6	6	—	1
Total utility	15,753	14,500	8,046	7,983	7,722	6,538
Non-utility and other:
Non-utility Generation, net (c)	71	75	—	—	—	—
Corporate Services and other, net (d)	423	412	—	—	—	—
Total non-utility and other	494	487	—	—	—	—
Total property, plant and equipment	$16,247	$14,987	$8,046	$7,983	$7,722	$6,538

(a)In 2020, IPL and WPL received approval from MISO to retire Lansing and Edgewater Unit 5, respectively, and currently anticipate retiring Lansing in the first half of 2023 and Edgewater Unit 5 by June 1, 2025. In 2021, WPL received approval from MISO to retire Columbia Units 1 and 2, and currently anticipates retiring Columbia Units 1 and 2 by June 1, 2026. 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, 2022. 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, 2022. As of December 31, 2022, net book values were $233 million for Lansing, $511 million for Edgewater Unit 5, and $440 million for Columbia Units 1 and 2 in aggregate.

(b)Less accumulated amortization of $106 million and $100 million for WPL as of December 31, 2022 and 2021, 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 $71 million and $67 million for Alliant Energy as of December 31, 2022 and 2021, respectively.

(d)Less accumulated depreciation of $269 million and $245 million for Alliant Energy as of December 31, 2022 and 2021, 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
	2022	2021	2022	2021	2022	2021
Utility:
Electric plant:
Generation in service	$8,060	$7,539	$4,962	$4,922	$3,098	$2,617
Distribution in service	6,912	6,537	3,876	3,652	3,036	2,885
Other in service	543	540	354	363	189	177
Anticipated to be retired early (a)	2,103	2,094	491	487	1,612	1,607
Total electric plant	17,618	16,710	9,683	9,424	7,935	7,286
Gas plant in service	1,705	1,636	910	878	795	758
Other plant in service	624	621	402	398	222	223
Accumulated depreciation	(5,690)	(5,263)	(3,149)	(2,897)	(2,541)	(2,366)
Net plant	14,257	13,704	7,846	7,803	6,411	5,901
Leased Sheboygan Falls Energy Facility, net (b)	—	—	—	—	15	21
Leased land for solar generation, net	133	11	—	—	133	11
Construction work in progress	1,357	778	194	174	1,163	604
Other, net	6	7	6	6	—	1
Total utility	15,753	14,500	8,046	7,983	7,722	6,538
Non-utility and other:
Non-utility Generation, net (c)	71	75	—	—	—	—
Corporate Services and other, net (d)	423	412	—	—	—	—
Total non-utility and other	494	487	—	—	—	—
Total property, plant and equipment	$16,247	$14,987	$8,046	$7,983	$7,722	$6,538

(a)In 2020, IPL and WPL received approval from MISO to retire Lansing and Edgewater Unit 5, respectively, and currently anticipate retiring Lansing in the first half of 2023 and Edgewater Unit 5 by June 1, 2025. In 2021, WPL received approval from MISO to retire Columbia Units 1 and 2, and currently anticipates retiring Columbia Units 1 and 2 by June 1, 2026. 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, 2022. 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, 2022. As of December 31, 2022, net book values were $233 million for Lansing, $511 million for Edgewater Unit 5, and $440 million for Columbia Units 1 and 2 in aggregate.

(b)Less accumulated amortization of $106 million and $100 million for WPL as of December 31, 2022 and 2021, 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 $71 million and $67 million for Alliant Energy as of December 31, 2022 and 2021, respectively.

(d)Less accumulated depreciation of $269 million and $245 million for Alliant Energy as of December 31, 2022 and 2021, 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
	2022	2021	2022	2021	2022	2021
Utility:
Electric plant:
Generation in service	$8,060	$7,539	$4,962	$4,922	$3,098	$2,617
Distribution in service	6,912	6,537	3,876	3,652	3,036	2,885
Other in service	543	540	354	363	189	177
Anticipated to be retired early (a)	2,103	2,094	491	487	1,612	1,607
Total electric plant	17,618	16,710	9,683	9,424	7,935	7,286
Gas plant in service	1,705	1,636	910	878	795	758
Other plant in service	624	621	402	398	222	223
Accumulated depreciation	(5,690)	(5,263)	(3,149)	(2,897)	(2,541)	(2,366)
Net plant	14,257	13,704	7,846	7,803	6,411	5,901
Leased Sheboygan Falls Energy Facility, net (b)	—	—	—	—	15	21
Leased land for solar generation, net	133	11	—	—	133	11
Construction work in progress	1,357	778	194	174	1,163	604
Other, net	6	7	6	6	—	1
Total utility	15,753	14,500	8,046	7,983	7,722	6,538
Non-utility and other:
Non-utility Generation, net (c)	71	75	—	—	—	—
Corporate Services and other, net (d)	423	412	—	—	—	—
Total non-utility and other	494	487	—	—	—	—
Total property, plant and equipment	$16,247	$14,987	$8,046	$7,983	$7,722	$6,538

(a)In 2020, IPL and WPL received approval from MISO to retire Lansing and Edgewater Unit 5, respectively, and currently anticipate retiring Lansing in the first half of 2023 and Edgewater Unit 5 by June 1, 2025. In 2021, WPL received approval from MISO to retire Columbia Units 1 and 2, and currently anticipates retiring Columbia Units 1 and 2 by June 1, 2026. 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, 2022. 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, 2022. As of December 31, 2022, net book values were $233 million for Lansing, $511 million for Edgewater Unit 5, and $440 million for Columbia Units 1 and 2 in aggregate.

(b)Less accumulated amortization of $106 million and $100 million for WPL as of December 31, 2022 and 2021, 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 $71 million and $67 million for Alliant Energy as of December 31, 2022 and 2021, respectively.

(d)Less accumulated depreciation of $269 million and $245 million for Alliant Energy as of December 31, 2022 and 2021, respectively.