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Related Parties

6 Months Ended

Jun. 30, 2013

Related Party Transaction [Line Items]

Related Parties

RELATED PARTIES

System Coordination and Operating Agreement - IPL and WPL are parties to a system coordination and operating agreement whereby Corporate Services serves as agent on behalf of IPL and WPL. The agreement, which has been approved or reviewed by the Federal Energy Regulatory Commission (FERC) and all state regulatory bodies having jurisdiction, provides a contractual basis for coordinated planning, construction, operation and maintenance of the interconnected electric generation systems of IPL and WPL. As agent of the agreement, Corporate Services enters into energy, capacity, ancillary services, and transmission sale and purchase transactions. Corporate Services allocates such sales and purchases among IPL and WPL based on procedures included in the agreement. The sales credited to and purchases billed to IPL and WPL for the three and six months ended June 30 were as follows (in millions):

	IPL																WPL
	Three Months								Six Months								Three Months								Six Months
	2013				2012				2013				2012				2013				2012				2013				2012
Sales credited		$1				$2				$3				$4				$4				$4				$7				$6
Purchases billed	76				78				152				150				14				13				28				37

Service Agreement - Pursuant to a service agreement, IPL and WPL receive various administrative and general services from an affiliate, Corporate Services. These services are billed to IPL and WPL at cost based on expenses incurred by Corporate Services for the benefit of IPL and WPL, respectively. These costs consisted primarily of employee compensation and benefits, fees associated with various professional services and a return on net assets. The amounts billed to IPL and WPL for the three and six months ended June 30 were as follows (in millions):

	IPL																WPL
	Three Months								Six Months								Three Months								Six Months
	2013				2012				2013				2012				2013				2012				2013				2012
Corporate Services billings		$36				$34				$68				$63				$23				$27				$49				$50

Net intercompany payables to Corporate Services were as follows (in millions):

	IPL				WPL
	June 30, 2013		December 31, 2012		June 30, 2013		December 31, 2012
Net payables to Corporate Services	$73		$72		$39		$40

ATC - Pursuant to various agreements, WPL receives a range of transmission services from ATC. WPL provides operation, maintenance, and construction services to ATC. WPL and ATC also bill each other for use of shared facilities owned by each party. The related amounts billed between the parties for the three and six months ended June 30 were as follows (in millions):

	Three Months								Six Months
	2013				2012				2013				2012
ATC billings to WPL		$24				$23				$48				$45
WPL billings to ATC	4				2				7				4

WPL owed ATC net amounts of $7 million as of June 30, 2013 and $6 million as of December 31, 2012.

IPL [Member]

Related Party Transaction [Line Items]

Related Parties

RELATED PARTIES

System Coordination and Operating Agreement - IPL and WPL are parties to a system coordination and operating agreement whereby Corporate Services serves as agent on behalf of IPL and WPL. The agreement, which has been approved or reviewed by the Federal Energy Regulatory Commission (FERC) and all state regulatory bodies having jurisdiction, provides a contractual basis for coordinated planning, construction, operation and maintenance of the interconnected electric generation systems of IPL and WPL. As agent of the agreement, Corporate Services enters into energy, capacity, ancillary services, and transmission sale and purchase transactions. Corporate Services allocates such sales and purchases among IPL and WPL based on procedures included in the agreement. The sales credited to and purchases billed to IPL and WPL for the three and six months ended June 30 were as follows (in millions):

	IPL																WPL
	Three Months								Six Months								Three Months								Six Months
	2013				2012				2013				2012				2013				2012				2013				2012
Sales credited		$1				$2				$3				$4				$4				$4				$7				$6
Purchases billed	76				78				152				150				14				13				28				37

Service Agreement - Pursuant to a service agreement, IPL and WPL receive various administrative and general services from an affiliate, Corporate Services. These services are billed to IPL and WPL at cost based on expenses incurred by Corporate Services for the benefit of IPL and WPL, respectively. These costs consisted primarily of employee compensation and benefits, fees associated with various professional services and a return on net assets. The amounts billed to IPL and WPL for the three and six months ended June 30 were as follows (in millions):

	IPL																WPL
	Three Months								Six Months								Three Months								Six Months
	2013				2012				2013				2012				2013				2012				2013				2012
Corporate Services billings		$36				$34				$68				$63				$23				$27				$49				$50

Net intercompany payables to Corporate Services were as follows (in millions):

	IPL				WPL
	June 30, 2013		December 31, 2012		June 30, 2013		December 31, 2012
Net payables to Corporate Services	$73		$72		$39		$40

ATC - Pursuant to various agreements, WPL receives a range of transmission services from ATC. WPL provides operation, maintenance, and construction services to ATC. WPL and ATC also bill each other for use of shared facilities owned by each party. The related amounts billed between the parties for the three and six months ended June 30 were as follows (in millions):

	Three Months								Six Months
	2013				2012				2013				2012
ATC billings to WPL		$24				$23				$48				$45
WPL billings to ATC	4				2				7				4

WPL owed ATC net amounts of $7 million as of June 30, 2013 and $6 million as of December 31, 2012.

WPL [Member]

Related Party Transaction [Line Items]

Related Parties

RELATED PARTIES

System Coordination and Operating Agreement - IPL and WPL are parties to a system coordination and operating agreement whereby Corporate Services serves as agent on behalf of IPL and WPL. The agreement, which has been approved or reviewed by the Federal Energy Regulatory Commission (FERC) and all state regulatory bodies having jurisdiction, provides a contractual basis for coordinated planning, construction, operation and maintenance of the interconnected electric generation systems of IPL and WPL. As agent of the agreement, Corporate Services enters into energy, capacity, ancillary services, and transmission sale and purchase transactions. Corporate Services allocates such sales and purchases among IPL and WPL based on procedures included in the agreement. The sales credited to and purchases billed to IPL and WPL for the three and six months ended June 30 were as follows (in millions):

	IPL																WPL
	Three Months								Six Months								Three Months								Six Months
	2013				2012				2013				2012				2013				2012				2013				2012
Sales credited		$1				$2				$3				$4				$4				$4				$7				$6
Purchases billed	76				78				152				150				14				13				28				37

Service Agreement - Pursuant to a service agreement, IPL and WPL receive various administrative and general services from an affiliate, Corporate Services. These services are billed to IPL and WPL at cost based on expenses incurred by Corporate Services for the benefit of IPL and WPL, respectively. These costs consisted primarily of employee compensation and benefits, fees associated with various professional services and a return on net assets. The amounts billed to IPL and WPL for the three and six months ended June 30 were as follows (in millions):

	IPL																WPL
	Three Months								Six Months								Three Months								Six Months
	2013				2012				2013				2012				2013				2012				2013				2012
Corporate Services billings		$36				$34				$68				$63				$23				$27				$49				$50

Net intercompany payables to Corporate Services were as follows (in millions):

	IPL				WPL
	June 30, 2013		December 31, 2012		June 30, 2013		December 31, 2012
Net payables to Corporate Services	$73		$72		$39		$40

ATC - Pursuant to various agreements, WPL receives a range of transmission services from ATC. WPL provides operation, maintenance, and construction services to ATC. WPL and ATC also bill each other for use of shared facilities owned by each party. The related amounts billed between the parties for the three and six months ended June 30 were as follows (in millions):

	Three Months								Six Months
	2013				2012				2013				2012
ATC billings to WPL		$24				$23				$48				$45
WPL billings to ATC	4				2				7				4

WPL owed ATC net amounts of $7 million as of June 30, 2013 and $6 million as of December 31, 2012.

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- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph b

-Article 3A



Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(k))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690



Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph k

-Article 4



Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864



Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39678-107864



Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 57

-Paragraph 1-4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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