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Property Plant and Equipment Property Plant and Equipment
12 Months Ended
Dec. 31, 2021
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment Disclosure
Major classes of property, plant and equipment
(Millions of Dollars)Dec. 31, 2021Dec. 31, 2020
Property, plant and equipment, net
Electric plant$3,348 $3,197 
Natural gas plant423 391 
Common and other property233 221 
CWIP134 71 
Total property, plant and equipment4,138 3,880 
Less accumulated depreciation(1,478)(1,396)
Property, plant and equipment, net$2,660 $2,484 
Joint Ownership of Transmission Facilities
Jointly owned assets as of Dec. 31, 2021:
(Millions of Dollars, Except Percent Owned)Plant in ServiceAccumulated DepreciationPercent Owned
Electric transmission:
La Crosse, WI to Madison, WI$177 $15 37 %
CapX2020169 28 80 
Total (a)
$346 $43 
(a)Projects additionally include $2 million in CWIP.
NSP-Wisconsin’s share of operating expenses and construction expenditures is included in the applicable utility accounts. Respective owners are responsible for providing their own financing.