(16) GOODWILL AND OTHER INTANGIBLE ASSETS

Goodwill - At Dec. 31, 2010, Alliant Energy had $3 million of goodwill related to RMT's environmental business unit included in "Deferred charges and other" on its Consolidated Balance Sheet. In 2011, RMT sold its environmental business unit, which resulted in the elimination of this goodwill from Alliant Energy's Consolidated Balance Sheet. Refer to Note 18 for additional information on the sale of RMT's environmental business unit.

Emission Allowances - The gross carrying amount and accumulated amortization of emission allowances were recorded as intangible assets in "Deferred charges and other" on the Consolidated Balance Sheets at Dec. 31 as follows (in millions):


	Alliant Energy				IPL				WPL
	2011		2010		2011		2010		2011		2010
Gross carrying amount	$	13.4	$	50.9	$	12.9	$	47.0	$	0.5	$	3.9
Accumulated amortization		13.4		16.5		12.9		13.1		0.5		3.4

The emission allowances in the above table are utilized for Acid Rain and CAIR program compliance. In July 2011, the EPA issued CSAPR to replace CAIR with an effective date of Jan. 1, 2012. The above Acid Rain and CAIR emission allowances are not eligible to be used for compliance requirements under CSAPR. As a result of the issuance of CSAPR, during the third quarter of 2011, Alliant Energy and IPL concluded that the majority of IPL's recorded emission allowances would not be needed by IPL to comply with the Acid Rain program requirements after 2011 and recorded an impairment of $22.7 million. The impairment was recorded as a decrease to "Deferred charges and other" with an offsetting decrease to "Regulatory liabilities" on Alliant Energy's and IPL's Consolidated Balance Sheets in 2011, resulting in no impact to Alliant Energy's and IPL's results of operations.

Amortization expense for emission allowances, not including the impairment discussed above, was recorded in "Electric production fuel and energy purchases" in the Consolidated Statements of Income as follows (in millions):


	Alliant Energy						IPL						WPL
	2011		2010		2009		2011		2010		2009		2011		2010		2009
Amortization expense	$	13.4	$	16.5	$	16.7	$	12.9	$	13.1	$	11.8	$	0.5	$	3.4	$	4.9

No amortization expense for emission allowances is currently expected to be recorded during 2012 through 2016.

Goodwill And Other Intangible Assets

(16) GOODWILL AND OTHER INTANGIBLE ASSETS

Goodwill - At Dec. 31, 2010, Alliant Energy had $3 million of goodwill related to RMT's environmental business unit included in "Deferred charges and other" on its Consolidated Balance Sheet. In 2011, RMT sold its environmental business unit, which resulted in the elimination of this goodwill from Alliant Energy's Consolidated Balance Sheet. Refer to Note 18 for additional information on the sale of RMT's environmental business unit.

Emission Allowances - The gross carrying amount and accumulated amortization of emission allowances were recorded as intangible assets in "Deferred charges and other" on the Consolidated Balance Sheets at Dec. 31 as follows (in millions):


	Alliant Energy				IPL				WPL
	2011		2010		2011		2010		2011		2010
Gross carrying amount	$	13.4	$	50.9	$	12.9	$	47.0	$	0.5	$	3.9
Accumulated amortization		13.4		16.5		12.9		13.1		0.5		3.4

The emission allowances in the above table are utilized for Acid Rain and CAIR program compliance. In July 2011, the EPA issued CSAPR to replace CAIR with an effective date of Jan. 1, 2012. The above Acid Rain and CAIR emission allowances are not eligible to be used for compliance requirements under CSAPR. As a result of the issuance of CSAPR, during the third quarter of 2011, Alliant Energy and IPL concluded that the majority of IPL's recorded emission allowances would not be needed by IPL to comply with the Acid Rain program requirements after 2011 and recorded an impairment of $22.7 million. The impairment was recorded as a decrease to "Deferred charges and other" with an offsetting decrease to "Regulatory liabilities" on Alliant Energy's and IPL's Consolidated Balance Sheets in 2011, resulting in no impact to Alliant Energy's and IPL's results of operations.

Amortization expense for emission allowances, not including the impairment discussed above, was recorded in "Electric production fuel and energy purchases" in the Consolidated Statements of Income as follows (in millions):


	Alliant Energy						IPL						WPL
	2011		2010		2009		2011		2010		2009		2011		2010		2009
Amortization expense	$	13.4	$	16.5	$	16.7	$	12.9	$	13.1	$	11.8	$	0.5	$	3.4	$	4.9

No amortization expense for emission allowances is currently expected to be recorded during 2012 through 2016.

Goodwill And Other Intangible Assets

(16) GOODWILL AND OTHER INTANGIBLE ASSETS

Goodwill - At Dec. 31, 2010, Alliant Energy had $3 million of goodwill related to RMT's environmental business unit included in "Deferred charges and other" on its Consolidated Balance Sheet. In 2011, RMT sold its environmental business unit, which resulted in the elimination of this goodwill from Alliant Energy's Consolidated Balance Sheet. Refer to Note 18 for additional information on the sale of RMT's environmental business unit.

Emission Allowances - The gross carrying amount and accumulated amortization of emission allowances were recorded as intangible assets in "Deferred charges and other" on the Consolidated Balance Sheets at Dec. 31 as follows (in millions):


	Alliant Energy				IPL				WPL
	2011		2010		2011		2010		2011		2010
Gross carrying amount	$	13.4	$	50.9	$	12.9	$	47.0	$	0.5	$	3.9
Accumulated amortization		13.4		16.5		12.9		13.1		0.5		3.4

The emission allowances in the above table are utilized for Acid Rain and CAIR program compliance. In July 2011, the EPA issued CSAPR to replace CAIR with an effective date of Jan. 1, 2012. The above Acid Rain and CAIR emission allowances are not eligible to be used for compliance requirements under CSAPR. As a result of the issuance of CSAPR, during the third quarter of 2011, Alliant Energy and IPL concluded that the majority of IPL's recorded emission allowances would not be needed by IPL to comply with the Acid Rain program requirements after 2011 and recorded an impairment of $22.7 million. The impairment was recorded as a decrease to "Deferred charges and other" with an offsetting decrease to "Regulatory liabilities" on Alliant Energy's and IPL's Consolidated Balance Sheets in 2011, resulting in no impact to Alliant Energy's and IPL's results of operations.

Amortization expense for emission allowances, not including the impairment discussed above, was recorded in "Electric production fuel and energy purchases" in the Consolidated Statements of Income as follows (in millions):


	Alliant Energy						IPL						WPL
	2011		2010		2009		2011		2010		2009		2011		2010		2009
Amortization expense	$	13.4	$	16.5	$	16.7	$	12.9	$	13.1	$	11.8	$	0.5	$	3.4	$	4.9

No amortization expense for emission allowances is currently expected to be recorded during 2012 through 2016.