JOINTLY-OWNED ELECTRIC UTILITY PLANT

Under joint ownership agreements with other utilities, IPL and WPL have undivided ownership interests in jointly-owned EGUs. Each of the respective owners is responsible for the financing of its portion of the construction costs. IPL’s and WPL’s shares of expenses from jointly-owned EGUs are included in the corresponding operating expenses (e.g., electric production fuel, other operation and maintenance, etc.) in the income statements. Information relative to IPL’s and WPL’s ownership interest in these jointly-owned EGUs at December 31, 2022 was as follows (dollars in millions):


	Ownership	Electric	Accumulated Provision	Construction
	Interest %	Plant	for Depreciation	Work in Progress
IPL
Ottumwa Unit 1	48.0%	$612	$241	$17
George Neal Unit 4	25.7%	193	103	4
George Neal Unit 3	28.0%	176	80	6
Louisa Unit 1	4.0%	43	21	—
		1,024	445	27
WPL
Columbia Units 1-2	53.5%	805	338	13
West Riverside Energy Center and Solar Facility	91.0%	716	53	2
Forward Wind Energy Center	42.6%	118	50	—
		1,639	441	15
Alliant Energy		$2,663	$886	$42

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 EGUs. Each of the respective owners is responsible for the financing of its portion of the construction costs. IPL’s and WPL’s shares of expenses from jointly-owned EGUs are included in the corresponding operating expenses (e.g., electric production fuel, other operation and maintenance, etc.) in the income statements. Information relative to IPL’s and WPL’s ownership interest in these jointly-owned EGUs at December 31, 2022 was as follows (dollars in millions):


	Ownership	Electric	Accumulated Provision	Construction
	Interest %	Plant	for Depreciation	Work in Progress
IPL
Ottumwa Unit 1	48.0%	$612	$241	$17
George Neal Unit 4	25.7%	193	103	4
George Neal Unit 3	28.0%	176	80	6
Louisa Unit 1	4.0%	43	21	—
		1,024	445	27
WPL
Columbia Units 1-2	53.5%	805	338	13
West Riverside Energy Center and Solar Facility	91.0%	716	53	2
Forward Wind Energy Center	42.6%	118	50	—
		1,639	441	15
Alliant Energy		$2,663	$886	$42

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 EGUs. Each of the respective owners is responsible for the financing of its portion of the construction costs. IPL’s and WPL’s shares of expenses from jointly-owned EGUs are included in the corresponding operating expenses (e.g., electric production fuel, other operation and maintenance, etc.) in the income statements. Information relative to IPL’s and WPL’s ownership interest in these jointly-owned EGUs at December 31, 2022 was as follows (dollars in millions):


	Ownership	Electric	Accumulated Provision	Construction
	Interest %	Plant	for Depreciation	Work in Progress
IPL
Ottumwa Unit 1	48.0%	$612	$241	$17
George Neal Unit 4	25.7%	193	103	4
George Neal Unit 3	28.0%	176	80	6
Louisa Unit 1	4.0%	43	21	—
		1,024	445	27
WPL
Columbia Units 1-2	53.5%	805	338	13
West Riverside Energy Center and Solar Facility	91.0%	716	53	2
Forward Wind Energy Center	42.6%	118	50	—
		1,639	441	15
Alliant Energy		$2,663	$886	$42