Summary Of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2021

Schedule of Average Rates of Depreciation

The average rates of depreciation for electric, gas and other properties, consistent with current rate-making practices, were as follows:

	IPL			WPL
	2021	2020	2019	2021	2020	2019
Electric - generation	3.4%	3.5%	3.8%	3.5%	3.5%	3.6%
Electric - distribution	2.9%	2.8%	2.9%	2.6%	2.6%	2.6%
Electric - other	5.7%	5.2%	5.3%	7.4%	6.1%	5.8%
Gas	3.3%	3.3%	3.3%	2.4%	2.4%	2.5%
Other	6.1%	6.3%	5.9%	5.4%	5.9%	5.6%

Schedule of Allowance for Funds Used During Construction Rates

The AFUDC rates, computed in accordance with the prescribed regulatory formula, were as follows:

	2021	2020	2019
IPL (Wind generation CWIP)	7.0%	7.1%	7.4%
IPL (other CWIP)	7.2%	7.2%	7.5%
WPL (retail jurisdiction)	7.0%	7.0%	6.8%
WPL (wholesale jurisdiction)	5.6%	6.3%	6.9%

IPL [Member]

Schedule of Average Rates of Depreciation

The average rates of depreciation for electric, gas and other properties, consistent with current rate-making practices, were as follows:

	IPL			WPL
	2021	2020	2019	2021	2020	2019
Electric - generation	3.4%	3.5%	3.8%	3.5%	3.5%	3.6%
Electric - distribution	2.9%	2.8%	2.9%	2.6%	2.6%	2.6%
Electric - other	5.7%	5.2%	5.3%	7.4%	6.1%	5.8%
Gas	3.3%	3.3%	3.3%	2.4%	2.4%	2.5%
Other	6.1%	6.3%	5.9%	5.4%	5.9%	5.6%

Schedule of Allowance for Funds Used During Construction Rates

The AFUDC rates, computed in accordance with the prescribed regulatory formula, were as follows:

	2021	2020	2019
IPL (Wind generation CWIP)	7.0%	7.1%	7.4%
IPL (other CWIP)	7.2%	7.2%	7.5%
WPL (retail jurisdiction)	7.0%	7.0%	6.8%
WPL (wholesale jurisdiction)	5.6%	6.3%	6.9%

WPL [Member]

Schedule of Average Rates of Depreciation

The average rates of depreciation for electric, gas and other properties, consistent with current rate-making practices, were as follows:

	IPL			WPL
	2021	2020	2019	2021	2020	2019
Electric - generation	3.4%	3.5%	3.8%	3.5%	3.5%	3.6%
Electric - distribution	2.9%	2.8%	2.9%	2.6%	2.6%	2.6%
Electric - other	5.7%	5.2%	5.3%	7.4%	6.1%	5.8%
Gas	3.3%	3.3%	3.3%	2.4%	2.4%	2.5%
Other	6.1%	6.3%	5.9%	5.4%	5.9%	5.6%

Schedule of Allowance for Funds Used During Construction Rates

The AFUDC rates, computed in accordance with the prescribed regulatory formula, were as follows:

	2021	2020	2019
IPL (Wind generation CWIP)	7.0%	7.1%	7.4%
IPL (other CWIP)	7.2%	7.2%	7.5%
WPL (retail jurisdiction)	7.0%	7.0%	6.8%
WPL (wholesale jurisdiction)	5.6%	6.3%	6.9%