COMMONLY OWNED FACILITIES (Tables)

12 Months Ended

Dec. 31, 2014

Schedule of property, plant and equipment

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

Commonly Owned Facilities

Schedule of property, plant and equipment

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

Commonly Owned Facilities

Schedule of property, plant and equipment

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.

- Definition

Tabular disclosure of proportionate interests in jointly owned utility plants. Includes the amount of plants in service, the accumulated provision for depreciation (if available), the amount of plants under construction, and the proportionate share. The amounts presented may be further subdivided to show amounts applicable to plant subcategories (for example, production, transmission, distribution). Includes statements that the amounts represent the utility's share in each joint plant and that it must provide its own financing. Information concerning two or more generating plants on the same site may be combined. States that the utility's share of direct expenses of the joint plants is included in the corresponding operating expenses on its income statement (for example, fuel, maintenance of plant, other operating expense). If the share of direct expenses is charged to purchased power, then disclose the amount so charged and the proportionate amounts charged to specific operating expenses on the records maintained for the joint plants.

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