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Discontinued Operations (Tables)

9 Months Ended

Sep. 30, 2011

Components Of Discontinued Operations In Condensed Consolidated Statements Of Income


	Three Months					Nine Months
	2011		2010			2011			2010
Operating revenues	$	—	$	1.9		$	1.1		$	4.9
Operating expenses (a)		—		5.9			0.6			7.6
Gain on sale of IEA		—		—			(2.5	)		—
Interest expense and other		—		—			—			0.2

Income (loss) before income taxes		—		(4.0	)		3.0			(2.9	)
Income tax expense (benefit)		—		(2.2	)		1.7			(0.9	)

Income (loss) from discontinued operations, net of tax	$	—	($	1.8	)	$	1.3		($	2.0	)

(a)

In the third quarter of 2010, Alliant Energy recorded a pre-tax, non-cash valuation charge of $4.9 million as a result of declines in the fair value of IEA during the third quarter of 2010. The fair value was estimated using updated market information from bids received from potential buyers for IEA.

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

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