Asset Retirement Obligations (Tables)

6 Months Ended

Jun. 30, 2019

Schedule of Asset Retirement Obligations [Line Items]

Reconciliation of Changes in Asset Retirement Obligations

A reconciliation of the changes in asset retirement obligations associated with long-lived assets for the six months ended June 30, 2019 is as follows (in millions):

	Alliant Energy			IPL
Balance, January 1		$177.5			$118.3
Revisions in estimated cash flows	(2.2		)	(2.2		)
Liabilities settled	(1.4		)	(1.2		)
Liabilities incurred (a)	25.9			25.9
Accretion expense	3.4			2.2
Balance, June 30		$203.2			$143.0

(a)

During the six months ended June 30, 2019, Alliant Energy and IPL recognized additional asset retirement obligations related to IPL’s newly constructed Upland Prairie and English Farms wind sites. The increases in asset retirement obligations resulted in corresponding increases in property, plant and equipment, net on the respective balance sheets.

IPL [Member]

Schedule of Asset Retirement Obligations [Line Items]

Reconciliation of Changes in Asset Retirement Obligations

A reconciliation of the changes in asset retirement obligations associated with long-lived assets for the six months ended June 30, 2019 is as follows (in millions):

	Alliant Energy			IPL
Balance, January 1		$177.5			$118.3
Revisions in estimated cash flows	(2.2		)	(2.2		)
Liabilities settled	(1.4		)	(1.2		)
Liabilities incurred (a)	25.9			25.9
Accretion expense	3.4			2.2
Balance, June 30		$203.2			$143.0

(a)

During the six months ended June 30, 2019, Alliant Energy and IPL recognized additional asset retirement obligations related to IPL’s newly constructed Upland Prairie and English Farms wind sites. The increases in asset retirement obligations resulted in corresponding increases in property, plant and equipment, net on the respective balance sheets.