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Investments
 9 Months Ended
Sep. 30, 2016
Schedule of Investments [Line Items]  
Investments
INVESTMENTS
NOTE 5(a) Unconsolidated Equity Investments - Equity (income) loss from unconsolidated investments accounted for under the equity method of accounting for the three and nine months ended September 30 was as follows (in millions):
 
Alliant Energy
 
WPL
 
Three Months
 
Nine Months
 
Three Months
 
Nine Months
 
2016
 
2015
 
2016
 
2015
 
2016
 
2015
 
2016
 
2015
ATC

($9.1
)
 

($10.9
)
 

($28.6
)
 

($29.6
)
 

($9.1
)
 

($10.9
)
 

($28.6
)
 

($29.6
)
Other
(0.1
)
 
(0.2
)
 
(0.2
)
 
0.7

 
(0.2
)
 
(0.2
)
 
(0.4
)
 
(0.6
)
 

($9.2
)
 

($11.1
)
 

($28.8
)
 

($28.9
)
 

($9.3
)
 

($11.1
)
 

($29.0
)
 

($30.2
)


MISO Transmission Owner Return on Equity Complaints - A group of MISO cooperative and municipal utilities previously filed two complaints with FERC requesting a reduction of the base return on equity used by MISO transmission owners, including ATC. In September 2016, FERC issued an order on the first complaint to reduce the base return on equity for the refund period from November 12, 2013 through February 11, 2015. In June 2016, a FERC administrative law judge issued an initial decision regarding the second complaint recommending a reduction of the base return on equity for the refund period from February 12, 2015 through May 11, 2016. A final decision on the second complaint from FERC is currently expected in the first half of 2017. Alliant Energy and WPL have realized a cumulative $24 million of reductions in the amount of equity income from ATC as a result of the two complaints through September 30, 2016, including $9 million during the nine months ended September 30, 2016.

NOTE 5(b) Cash Surrender Value of Life Insurance Policies - During the nine months ended September 30, 2016, certain of Alliant Energy’s and IPL’s company-owned life insurance policies were liquidated. The related proceeds of $31 million and $19 million were recorded in investing activities in Alliant Energy’s and IPL’s cash flows statements, respectively.
IPL [Member]  
Schedule of Investments [Line Items]  
Investments
INVESTMENTS
NOTE 5(a) Unconsolidated Equity Investments - Equity (income) loss from unconsolidated investments accounted for under the equity method of accounting for the three and nine months ended September 30 was as follows (in millions):
 
Alliant Energy
 
WPL
 
Three Months
 
Nine Months
 
Three Months
 
Nine Months
 
2016
 
2015
 
2016
 
2015
 
2016
 
2015
 
2016
 
2015
ATC

($9.1
)
 

($10.9
)
 

($28.6
)
 

($29.6
)
 

($9.1
)
 

($10.9
)
 

($28.6
)
 

($29.6
)
Other
(0.1
)
 
(0.2
)
 
(0.2
)
 
0.7

 
(0.2
)
 
(0.2
)
 
(0.4
)
 
(0.6
)
 

($9.2
)
 

($11.1
)
 

($28.8
)
 

($28.9
)
 

($9.3
)
 

($11.1
)
 

($29.0
)
 

($30.2
)


MISO Transmission Owner Return on Equity Complaints - A group of MISO cooperative and municipal utilities previously filed two complaints with FERC requesting a reduction of the base return on equity used by MISO transmission owners, including ATC. In September 2016, FERC issued an order on the first complaint to reduce the base return on equity for the refund period from November 12, 2013 through February 11, 2015. In June 2016, a FERC administrative law judge issued an initial decision regarding the second complaint recommending a reduction of the base return on equity for the refund period from February 12, 2015 through May 11, 2016. A final decision on the second complaint from FERC is currently expected in the first half of 2017. Alliant Energy and WPL have realized a cumulative $24 million of reductions in the amount of equity income from ATC as a result of the two complaints through September 30, 2016, including $9 million during the nine months ended September 30, 2016.

NOTE 5(b) Cash Surrender Value of Life Insurance Policies - During the nine months ended September 30, 2016, certain of Alliant Energy’s and IPL’s company-owned life insurance policies were liquidated. The related proceeds of $31 million and $19 million were recorded in investing activities in Alliant Energy’s and IPL’s cash flows statements, respectively.
WPL [Member]  
Schedule of Investments [Line Items]  
Investments
INVESTMENTS
NOTE 5(a) Unconsolidated Equity Investments - Equity (income) loss from unconsolidated investments accounted for under the equity method of accounting for the three and nine months ended September 30 was as follows (in millions):
 
Alliant Energy
 
WPL
 
Three Months
 
Nine Months
 
Three Months
 
Nine Months
 
2016
 
2015
 
2016
 
2015
 
2016
 
2015
 
2016
 
2015
ATC

($9.1
)
 

($10.9
)
 

($28.6
)
 

($29.6
)
 

($9.1
)
 

($10.9
)
 

($28.6
)
 

($29.6
)
Other
(0.1
)
 
(0.2
)
 
(0.2
)
 
0.7

 
(0.2
)
 
(0.2
)
 
(0.4
)
 
(0.6
)
 

($9.2
)
 

($11.1
)
 

($28.8
)
 

($28.9
)
 

($9.3
)
 

($11.1
)
 

($29.0
)
 

($30.2
)


MISO Transmission Owner Return on Equity Complaints - A group of MISO cooperative and municipal utilities previously filed two complaints with FERC requesting a reduction of the base return on equity used by MISO transmission owners, including ATC. In September 2016, FERC issued an order on the first complaint to reduce the base return on equity for the refund period from November 12, 2013 through February 11, 2015. In June 2016, a FERC administrative law judge issued an initial decision regarding the second complaint recommending a reduction of the base return on equity for the refund period from February 12, 2015 through May 11, 2016. A final decision on the second complaint from FERC is currently expected in the first half of 2017. Alliant Energy and WPL have realized a cumulative $24 million of reductions in the amount of equity income from ATC as a result of the two complaints through September 30, 2016, including $9 million during the nine months ended September 30, 2016.