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Summary Of Significant Accounting Policies (Policy)
9 Months Ended
Sep. 30, 2023
General, Basis of Accounting The interim unaudited Financial Statements included herein have been prepared pursuant to the rules and regulations of the SEC. Accordingly, certain information and note disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, although management believes that the disclosures are adequate to make the information presented not misleading. These Financial Statements should be read in conjunction with the financial statements and the notes thereto included in the 2022 Form 10-K.In the opinion of management, all adjustments, which unless otherwise noted are normal and recurring in nature, necessary for a fair presentation of the results of operations, financial position and cash flows have been made. Results for the nine months ended September 30, 2023 are not necessarily indicative of results that may be expected for the year ending December 31, 2023.
General, Use of Estimates A change in management’s estimates or assumptions could have a material impact on financial condition and results of operations during the period in which such change occurred.
General, Reclassification Certain prior period amounts in the Financial Statements and Notes have been reclassified to conform to the current period presentation for comparative purposes.
Cash and Cash Equivalents At September 30, 2023, Alliant Energy’s, IPL’s and WPL’s cash and cash equivalents included $189 million, $180 million and $9 million of money market fund investments, respectively, with weighted average interest rates of 5%.
IPL [Member]  
General, Basis of Accounting The interim unaudited Financial Statements included herein have been prepared pursuant to the rules and regulations of the SEC. Accordingly, certain information and note disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, although management believes that the disclosures are adequate to make the information presented not misleading. These Financial Statements should be read in conjunction with the financial statements and the notes thereto included in the 2022 Form 10-K.In the opinion of management, all adjustments, which unless otherwise noted are normal and recurring in nature, necessary for a fair presentation of the results of operations, financial position and cash flows have been made. Results for the nine months ended September 30, 2023 are not necessarily indicative of results that may be expected for the year ending December 31, 2023.
General, Use of Estimates A change in management’s estimates or assumptions could have a material impact on financial condition and results of operations during the period in which such change occurred.
General, Reclassification Certain prior period amounts in the Financial Statements and Notes have been reclassified to conform to the current period presentation for comparative purposes.
Cash and Cash Equivalents At September 30, 2023, Alliant Energy’s, IPL’s and WPL’s cash and cash equivalents included $189 million, $180 million and $9 million of money market fund investments, respectively, with weighted average interest rates of 5%.
WPL [Member]  
General, Basis of Accounting The interim unaudited Financial Statements included herein have been prepared pursuant to the rules and regulations of the SEC. Accordingly, certain information and note disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, although management believes that the disclosures are adequate to make the information presented not misleading. These Financial Statements should be read in conjunction with the financial statements and the notes thereto included in the 2022 Form 10-K.In the opinion of management, all adjustments, which unless otherwise noted are normal and recurring in nature, necessary for a fair presentation of the results of operations, financial position and cash flows have been made. Results for the nine months ended September 30, 2023 are not necessarily indicative of results that may be expected for the year ending December 31, 2023.
General, Use of Estimates A change in management’s estimates or assumptions could have a material impact on financial condition and results of operations during the period in which such change occurred.
General, Reclassification Certain prior period amounts in the Financial Statements and Notes have been reclassified to conform to the current period presentation for comparative purposes.
Cash and Cash Equivalents At September 30, 2023, Alliant Energy’s, IPL’s and WPL’s cash and cash equivalents included $189 million, $180 million and $9 million of money market fund investments, respectively, with weighted average interest rates of 5%.