10. COMMONLY OWNED FACILITIES

Iatan

We own a 12% undivided interest in the coal-fired Units No. 1 and No. 2 at the Iatan Generating Station located near Weston, Missouri, 35 miles northwest of Kansas City, Missouri, as well as a 3% interest in the site and a 12% interest in certain common facilities. We are entitled to 12% of each unit's available capacity and are obligated to pay for that percentage of the operating costs of the units. KCP&L and KCP&L Greater Missouri Operations Co. own 70% and 18% respectively, of Unit 1, and 54% and 18%, respectively, of Unit 2. KCP&L operates the units for the joint owners.

At December 31, 2014 and 2013, our property, plant and equipment accounts included the amounts in the following chart (in millions):

Iatan	2014		2013
Cost of ownership in plant in service	$	373.3	$	367.1
Accumulated Depreciation	$	99.1	$	91.1
Expenditures(1)	$	27.8	$	31.6

(1)	Recognized in operating, maintenance, and fuel expenditures excluding depreciation expense.

State Line Combined Cycle Unit

We and Westar Generating, Inc, ("WGI"), a subsidiary of Westar Energy, Inc., share joint ownership of a nominal 500-megawatt combined cycle unit at the State Line Power Plant (the "State Line Combined Cycle Unit"). We are responsible for the operation and maintenance of the State Line Combined Cycle Unit, and are entitled to 60% of the available capacity and are responsible for approximately 60% of its costs. At December 31, 2014 and 2013, our property, plant and equipment accounts included the amounts in the following chart (in millions):

State Line Combined Cycle Unit	2014		2013
Cost of ownership in plant in service	$	161.5	$	163.3
Accumulated Depreciation	$	40.0	$	37.0
Expenditures(1)	$	47.1	$	52.6

(1)	Recognized in operating, maintenance, and fuel expenditures excluding depreciation expense.

Plum Point Energy Station

We own a 7.52% undivided interest in the coal-fired Plum Point Energy Station located near Osceola, Arkansas. We are entitled to 7.52% of the station's capacity, and are obligated to pay for that percentage of the station's operating costs. At December 31, 2014 and 2013, our property, plant and equipment accounts included the amounts in the following chart (in millions):

Plum Point Energy Station	2014		2013
Cost of ownership in plant in service	$	108.3	$	108.2
Accumulated Depreciation	$	9.4	$	7.3
Expenditures(1)	$	8.1	$	11.3

(1)	Recognized in operating, maintenance and fuel expenditures excluding depreciation expense.

All of the dollar amounts listed above represent our ownership share of costs.