JOINTLY-OWNED ELECTRIC UTILITY PLANT

Under joint ownership agreements with other utilities, IPL and WPL have undivided ownership interests in jointly-owned coal-fired EGUs. Each of the respective owners is responsible for the financing of its portion of the construction costs. KWh generation and operating expenses are primarily divided between the joint owners on the same basis as ownership. IPL’s and WPL’s shares of expenses from jointly-owned coal-fired EGUs are included in the corresponding operating expenses (e.g., electric production fuel, other operation and maintenance, etc.) in their income statements. Refer to Note 2 for further discussion of cost of removal obligations. Information relative to IPL’s and WPL’s ownership interest in these jointly-owned coal-fired EGUs at December 31, 2014 was as follows (dollars in millions):



						Accumulated		Construction		Cost of Removal
	In-service	Ownership		Electric		Provision for		Work in		Obligations Included in
	Dates	Interest %		Plant		Depreciation		Progress		Regulatory Liabilities
IPL
Ottumwa Unit 1	1981	48.0	%		$488.7		$131.6		$1.4		$11.0
George Neal Unit 4	1979	25.7	%	183.3		71.3		0.3		12.3
George Neal Unit 3	1975	28.0	%	135.2		41.3		1.4		6.0
Louisa Unit 1	1983	4.0	%	35.4		20.4		0.1		3.3
				842.6		264.6		3.2		32.6
WPL
Columbia Units 1-2	1975-1978	46.2	%	549.0		166.8		18.9		10.2
Edgewater Unit 4	1969	68.2	%	96.5		55.4		0.3		2.5
				645.5		222.2		19.2		12.7
Alliant Energy					$1,488.1		$486.8		$22.4		$45.3

Jointly-Owned Electric Utility Plant

JOINTLY-OWNED ELECTRIC UTILITY PLANT

Under joint ownership agreements with other utilities, IPL and WPL have undivided ownership interests in jointly-owned coal-fired EGUs. Each of the respective owners is responsible for the financing of its portion of the construction costs. KWh generation and operating expenses are primarily divided between the joint owners on the same basis as ownership. IPL’s and WPL’s shares of expenses from jointly-owned coal-fired EGUs are included in the corresponding operating expenses (e.g., electric production fuel, other operation and maintenance, etc.) in their income statements. Refer to Note 2 for further discussion of cost of removal obligations. Information relative to IPL’s and WPL’s ownership interest in these jointly-owned coal-fired EGUs at December 31, 2014 was as follows (dollars in millions):



						Accumulated		Construction		Cost of Removal
	In-service	Ownership		Electric		Provision for		Work in		Obligations Included in
	Dates	Interest %		Plant		Depreciation		Progress		Regulatory Liabilities
IPL
Ottumwa Unit 1	1981	48.0	%		$488.7		$131.6		$1.4		$11.0
George Neal Unit 4	1979	25.7	%	183.3		71.3		0.3		12.3
George Neal Unit 3	1975	28.0	%	135.2		41.3		1.4		6.0
Louisa Unit 1	1983	4.0	%	35.4		20.4		0.1		3.3
				842.6		264.6		3.2		32.6
WPL
Columbia Units 1-2	1975-1978	46.2	%	549.0		166.8		18.9		10.2
Edgewater Unit 4	1969	68.2	%	96.5		55.4		0.3		2.5
				645.5		222.2		19.2		12.7
Alliant Energy					$1,488.1		$486.8		$22.4		$45.3

Jointly-Owned Electric Utility Plant

JOINTLY-OWNED ELECTRIC UTILITY PLANT

Under joint ownership agreements with other utilities, IPL and WPL have undivided ownership interests in jointly-owned coal-fired EGUs. Each of the respective owners is responsible for the financing of its portion of the construction costs. KWh generation and operating expenses are primarily divided between the joint owners on the same basis as ownership. IPL’s and WPL’s shares of expenses from jointly-owned coal-fired EGUs are included in the corresponding operating expenses (e.g., electric production fuel, other operation and maintenance, etc.) in their income statements. Refer to Note 2 for further discussion of cost of removal obligations. Information relative to IPL’s and WPL’s ownership interest in these jointly-owned coal-fired EGUs at December 31, 2014 was as follows (dollars in millions):



						Accumulated		Construction		Cost of Removal
	In-service	Ownership		Electric		Provision for		Work in		Obligations Included in
	Dates	Interest %		Plant		Depreciation		Progress		Regulatory Liabilities
IPL
Ottumwa Unit 1	1981	48.0	%		$488.7		$131.6		$1.4		$11.0
George Neal Unit 4	1979	25.7	%	183.3		71.3		0.3		12.3
George Neal Unit 3	1975	28.0	%	135.2		41.3		1.4		6.0
Louisa Unit 1	1983	4.0	%	35.4		20.4		0.1		3.3
				842.6		264.6		3.2		32.6
WPL
Columbia Units 1-2	1975-1978	46.2	%	549.0		166.8		18.9		10.2
Edgewater Unit 4	1969	68.2	%	96.5		55.4		0.3		2.5
				645.5		222.2		19.2		12.7
Alliant Energy					$1,488.1		$486.8		$22.4		$45.3