Goodwill And Other Intangible Assets

9 Months Ended

Sep. 30, 2011

Goodwill And Other Intangible Assets

(13) GOODWILL AND OTHER INTANGIBLE ASSETS

Goodwill—At Dec. 31, 2010, Alliant Energy had $3 million of goodwill related to RMT's environmental business unit included in "Other assets—deferred charges and other" on its Condensed Consolidated Balance Sheet. In the second quarter of 2011, RMT sold its environmental business unit, which resulted in the elimination of this goodwill from Alliant Energy's Condensed Consolidated Balance Sheet. Refer to Note 14 for additional information on the sale of RMT's environmental business unit.

Emission Allowances—The gross carrying amount and accumulated amortization of emission allowances were recorded as intangible assets in "Other assets—deferred charges and other" on the Condensed Consolidated Balance Sheets as follows (in millions):

	Alliant Energy				IPL				WPL
	Sep. 30,		Dec. 31,		Sep. 30,		Dec. 31,		Sep. 30,		Dec. 31,
	2011		2010		2011		2010		2011		2010
Gross carrying amount	$	12.6	$	50.9	$	12.1	$	47.0	$	0.5	$	3.9
Accumulated amortization		10.7		16.5		10.2		13.1		0.5		3.4

The emission allowances in the above table are utilized for Acid Rain and CAIR program compliance and are not eligible to be used for compliance requirements under CSAPR issued by the EPA in July 2011, which is effective Jan. 1, 2012. After 2011, when CAIR is replaced by CSAPR, the recorded emission allowances will only be able to be utilized for Acid Rain program compliance. As a result, in the third quarter of 2011, Alliant Energy and IPL concluded that the majority of IPL's recorded emission allowances will not be needed by IPL to comply with the Acid Rain program requirements after 2011. In the third quarter of 2011, Alliant Energy and IPL recorded an impairment of $22.7 million for IPL's emission allowances determined not to be required to comply with the Acid Rain program requirements. The impairment was recorded as a decrease to "Other assets—deferred charges and other" with an offsetting decrease to "Regulatory liabilities" on Alliant Energy's and IPL's Condensed Consolidated Balance Sheets in the third quarter of 2011, resulting in no impact to Alliant Energy's and IPL's results of operations.

Amortization expense for emission allowances for the three and nine months ended Sep. 30, not including the impairment discussed above, was recorded in "Electric production fuel and energy purchases" in the Condensed Consolidated Statements of Income as follows (in millions):

	Alliant Energy								IPL								WPL
	Three Months				Nine Months				Three Months				Nine Months				Three Months				Nine Months
	2011		2010		2011		2010		2011		2010		2011		2010		2011		2010		2011		2010
Amortization expense	$	3.7	$	3.9	$	10.7	$	13.4	$	3.7	$	3.6	$	10.2	$	10.1	$	—	$	0.3	$	0.5	$	3.3

At Sep. 30, 2011, Alliant Energy's, IPL's and WPL's estimated amortization expense for calendar year 2011 for emission allowances was $12.6 million, $12.1 million and $0.5 million, respectively. No amortization expense for emission allowances will be recorded subsequent to 2011 as a result of the impairment discussed above.

IPL [Member]

Goodwill And Other Intangible Assets

(13) GOODWILL AND OTHER INTANGIBLE ASSETS

Goodwill—At Dec. 31, 2010, Alliant Energy had $3 million of goodwill related to RMT's environmental business unit included in "Other assets—deferred charges and other" on its Condensed Consolidated Balance Sheet. In the second quarter of 2011, RMT sold its environmental business unit, which resulted in the elimination of this goodwill from Alliant Energy's Condensed Consolidated Balance Sheet. Refer to Note 14 for additional information on the sale of RMT's environmental business unit.

Emission Allowances—The gross carrying amount and accumulated amortization of emission allowances were recorded as intangible assets in "Other assets—deferred charges and other" on the Condensed Consolidated Balance Sheets as follows (in millions):

	Alliant Energy				IPL				WPL
	Sep. 30,		Dec. 31,		Sep. 30,		Dec. 31,		Sep. 30,		Dec. 31,
	2011		2010		2011		2010		2011		2010
Gross carrying amount	$	12.6	$	50.9	$	12.1	$	47.0	$	0.5	$	3.9
Accumulated amortization		10.7		16.5		10.2		13.1		0.5		3.4

The emission allowances in the above table are utilized for Acid Rain and CAIR program compliance and are not eligible to be used for compliance requirements under CSAPR issued by the EPA in July 2011, which is effective Jan. 1, 2012. After 2011, when CAIR is replaced by CSAPR, the recorded emission allowances will only be able to be utilized for Acid Rain program compliance. As a result, in the third quarter of 2011, Alliant Energy and IPL concluded that the majority of IPL's recorded emission allowances will not be needed by IPL to comply with the Acid Rain program requirements after 2011. In the third quarter of 2011, Alliant Energy and IPL recorded an impairment of $22.7 million for IPL's emission allowances determined not to be required to comply with the Acid Rain program requirements. The impairment was recorded as a decrease to "Other assets—deferred charges and other" with an offsetting decrease to "Regulatory liabilities" on Alliant Energy's and IPL's Condensed Consolidated Balance Sheets in the third quarter of 2011, resulting in no impact to Alliant Energy's and IPL's results of operations.

Amortization expense for emission allowances for the three and nine months ended Sep. 30, not including the impairment discussed above, was recorded in "Electric production fuel and energy purchases" in the Condensed Consolidated Statements of Income as follows (in millions):

	Alliant Energy								IPL								WPL
	Three Months				Nine Months				Three Months				Nine Months				Three Months				Nine Months
	2011		2010		2011		2010		2011		2010		2011		2010		2011		2010		2011		2010
Amortization expense	$	3.7	$	3.9	$	10.7	$	13.4	$	3.7	$	3.6	$	10.2	$	10.1	$	—	$	0.3	$	0.5	$	3.3

At Sep. 30, 2011, Alliant Energy's, IPL's and WPL's estimated amortization expense for calendar year 2011 for emission allowances was $12.6 million, $12.1 million and $0.5 million, respectively. No amortization expense for emission allowances will be recorded subsequent to 2011 as a result of the impairment discussed above.

WPL [Member]

Goodwill And Other Intangible Assets

(13) GOODWILL AND OTHER INTANGIBLE ASSETS

Goodwill—At Dec. 31, 2010, Alliant Energy had $3 million of goodwill related to RMT's environmental business unit included in "Other assets—deferred charges and other" on its Condensed Consolidated Balance Sheet. In the second quarter of 2011, RMT sold its environmental business unit, which resulted in the elimination of this goodwill from Alliant Energy's Condensed Consolidated Balance Sheet. Refer to Note 14 for additional information on the sale of RMT's environmental business unit.

Emission Allowances—The gross carrying amount and accumulated amortization of emission allowances were recorded as intangible assets in "Other assets—deferred charges and other" on the Condensed Consolidated Balance Sheets as follows (in millions):

	Alliant Energy				IPL				WPL
	Sep. 30,		Dec. 31,		Sep. 30,		Dec. 31,		Sep. 30,		Dec. 31,
	2011		2010		2011		2010		2011		2010
Gross carrying amount	$	12.6	$	50.9	$	12.1	$	47.0	$	0.5	$	3.9
Accumulated amortization		10.7		16.5		10.2		13.1		0.5		3.4

The emission allowances in the above table are utilized for Acid Rain and CAIR program compliance and are not eligible to be used for compliance requirements under CSAPR issued by the EPA in July 2011, which is effective Jan. 1, 2012. After 2011, when CAIR is replaced by CSAPR, the recorded emission allowances will only be able to be utilized for Acid Rain program compliance. As a result, in the third quarter of 2011, Alliant Energy and IPL concluded that the majority of IPL's recorded emission allowances will not be needed by IPL to comply with the Acid Rain program requirements after 2011. In the third quarter of 2011, Alliant Energy and IPL recorded an impairment of $22.7 million for IPL's emission allowances determined not to be required to comply with the Acid Rain program requirements. The impairment was recorded as a decrease to "Other assets—deferred charges and other" with an offsetting decrease to "Regulatory liabilities" on Alliant Energy's and IPL's Condensed Consolidated Balance Sheets in the third quarter of 2011, resulting in no impact to Alliant Energy's and IPL's results of operations.

Amortization expense for emission allowances for the three and nine months ended Sep. 30, not including the impairment discussed above, was recorded in "Electric production fuel and energy purchases" in the Condensed Consolidated Statements of Income as follows (in millions):

	Alliant Energy								IPL								WPL
	Three Months				Nine Months				Three Months				Nine Months				Three Months				Nine Months
	2011		2010		2011		2010		2011		2010		2011		2010		2011		2010		2011		2010
Amortization expense	$	3.7	$	3.9	$	10.7	$	13.4	$	3.7	$	3.6	$	10.2	$	10.1	$	—	$	0.3	$	0.5	$	3.3

At Sep. 30, 2011, Alliant Energy's, IPL's and WPL's estimated amortization expense for calendar year 2011 for emission allowances was $12.6 million, $12.1 million and $0.5 million, respectively. No amortization expense for emission allowances will be recorded subsequent to 2011 as a result of the impairment discussed above.