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Jointly-Owned Electric Utility Plant
12 Months Ended
Dec. 31, 2014
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

IPL [Member]  
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

WPL [Member]  
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