Receivables (Tables)

6 Months Ended

Jun. 30, 2023

Receivables [Line Items]

Gross Write-offs For Accounts Receivable

For the three and six months ended June 30, 2023, Alliant Energy’s, IPL’s and WPL’s gross write-offs for accounts receivable were as follows (in millions):

	Originated in 2022		Originated in 2023
	Three Months	Six Months	Three Months	Six Months
Alliant Energy	$3	$8	$2	$2
IPL	2	5	1	1
WPL	1	3	1	1

Maximum And Average Outstanding Cash Proceeds

IPL’s maximum and average outstanding cash proceeds (based on daily outstanding balances) related to the sales of accounts receivable program for the three and six months ended June 30 were as follows (in millions):

	Three Months		Six Months
	2023	2022	2023	2022
Maximum outstanding aggregate cash proceeds	$110	$66	$110	$66
Average outstanding aggregate cash proceeds	101	18	79	11

Attributes of Receivables Sold Under the Receivables Agreement

The attributes of IPL’s receivables sold under the Receivables Agreement were as follows (in millions):

	June 30, 2023	December 31, 2022
Customer accounts receivable	$148	$145
Unbilled utility revenues	100	132
Receivables sold to third party	248	277
Less: cash proceeds	60	80
Deferred proceeds	188	197
Less: allowance for expected credit losses	13	12
Fair value of deferred proceeds	$175	$185

Additional Attributes Of Receivables Sold Under The Receivables Agreement

Additional attributes of IPL’s receivables sold under the Receivables Agreement for the three and six months ended June 30 were as follows (in millions):

	Three Months		Six Months
	2023	2022	2023	2022
Collections	$514	$500	$1,104	$1,061
Write-offs, net of recoveries	2	1	4	3

IPL [Member]

Receivables [Line Items]

Gross Write-offs For Accounts Receivable

For the three and six months ended June 30, 2023, Alliant Energy’s, IPL’s and WPL’s gross write-offs for accounts receivable were as follows (in millions):

	Originated in 2022		Originated in 2023
	Three Months	Six Months	Three Months	Six Months
Alliant Energy	$3	$8	$2	$2
IPL	2	5	1	1
WPL	1	3	1	1

Maximum And Average Outstanding Cash Proceeds

IPL’s maximum and average outstanding cash proceeds (based on daily outstanding balances) related to the sales of accounts receivable program for the three and six months ended June 30 were as follows (in millions):

	Three Months		Six Months
	2023	2022	2023	2022
Maximum outstanding aggregate cash proceeds	$110	$66	$110	$66
Average outstanding aggregate cash proceeds	101	18	79	11

Attributes of Receivables Sold Under the Receivables Agreement

The attributes of IPL’s receivables sold under the Receivables Agreement were as follows (in millions):

	June 30, 2023	December 31, 2022
Customer accounts receivable	$148	$145
Unbilled utility revenues	100	132
Receivables sold to third party	248	277
Less: cash proceeds	60	80
Deferred proceeds	188	197
Less: allowance for expected credit losses	13	12
Fair value of deferred proceeds	$175	$185

Additional Attributes Of Receivables Sold Under The Receivables Agreement

Additional attributes of IPL’s receivables sold under the Receivables Agreement for the three and six months ended June 30 were as follows (in millions):

	Three Months		Six Months
	2023	2022	2023	2022
Collections	$514	$500	$1,104	$1,061
Write-offs, net of recoveries	2	1	4	3

WPL [Member]

Receivables [Line Items]

Gross Write-offs For Accounts Receivable

For the three and six months ended June 30, 2023, Alliant Energy’s, IPL’s and WPL’s gross write-offs for accounts receivable were as follows (in millions):

	Originated in 2022		Originated in 2023
	Three Months	Six Months	Three Months	Six Months
Alliant Energy	$3	$8	$2	$2
IPL	2	5	1	1
WPL	1	3	1	1