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Fair Value Measurements (Tables) | 9 Months Ended
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Sep. 30, 2013
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items] |
Carrying Amount and Fair Value Of Financial Instruments | Carrying amounts and the related estimated fair values of other financial instruments were as follows (in millions):
| Alliant Energy |  | IPL |  | WPL
September 30, 2013 | Carrying Amount |  | Fair Value |  | Carrying Amount |  | Fair Value |  | Carrying Amount |  | Fair Value
Assets: |  |  |  |  |  |  |  |  |  |  |
Derivative assets (Note 11) |  | $36.8 |  |  |  | $36.8 |  |  |  | $31.5 |  |  |  | $31.5 |  |  |  | $5.3 |  |  |  | $5.3 |
Deferred proceeds (sales of receivables) (Note 3(a)) | 86.9 |  |  | 86.9 |  |  | 86.9 |  |  | 86.9 |  |  | — |  |  | — |
Capitalization and liabilities: |  |  |  |  |  |  |  |  |  |  |
Long-term debt (including current maturities) (Note 8(b)) | 3,153.2 |  |  | 3,553.6 |  |  | 1,374.8 |  |  | 1,553.8 |  |  | 1,332.0 |  |  | 1,541.9 |
Cumulative preferred stock (Note 7) | 200.0 |  |  | 169.5 |  |  | 200.0 |  |  | 169.5 |  |  | — |  |  | — |
Derivative liabilities (Note 11) | 27.1 |  |  | 27.1 |  |  | 6.7 |  |  | 6.7 |  |  | 20.4 |  |  | 20.4 |
| Alliant Energy |  | IPL |  | WPL
December 31, 2012 | Carrying Amount |  | Fair Value |  | Carrying Amount |  | Fair Value |  | Carrying Amount |  | Fair Value
Assets: |  |  |  |  |  |  |  |  |  |  |
Derivative assets (Note 11) |  | $26.2 |  |  |  | $26.2 |  |  |  | $17.5 |  |  |  | $17.5 |  |  |  | $8.7 |  |  |  | $8.7 |
Deferred proceeds (sales of receivables) (Note 3(a)) | 66.8 |  |  | 66.8 |  |  | 66.8 |  |  | 66.8 |  |  | — |  |  | — |
Capitalization and liabilities: |  |  |  |  |  |  |  |  |  |  |
Long-term debt (including current maturities) (Note 8(b)) | 3,138.1 |  |  | 3,860.5 |  |  | 1,359.5 |  |  | 1,679.9 |  |  | 1,331.5 |  |  | 1,713.3 |
Cumulative preferred stock (Note 7) | 205.1 |  |  | 212.6 |  |  | 145.1 |  |  | 151.8 |  |  | 60.0 |  |  | 60.8 |
Derivative liabilities (Note 11) | 40.4 |  |  | 40.4 |  |  | 16.1 |  |  | 16.1 |  |  | 24.3 |  |  | 24.3 |
Fair Value Measurements | Items subject to fair value measurement disclosure requirements were as follows (in millions):
Alliant Energy | September 30, 2013 |  | December 31, 2012
| Fair |  | Level |  | Level |  | Level |  | Fair |  | Level |  | Level |  | Level
| Value |  | 1 |  | 2 |  | 3 |  | Value |  | 1 |  | 2 |  | 3
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivatives - commodity contracts |  | $36.8 |  |  |  | $— |  |  |  | $3.2 |  |  |  | $33.6 |  |  |  | $26.2 |  |  |  | $— |  |  |  | $4.8 |  |  |  | $21.4 |
Deferred proceeds | 86.9 |  |  | — |  |  | — |  |  | 86.9 |  |  | 66.8 |  |  | — |  |  | — |  |  | 66.8 |
Capitalization and liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term debt (including current maturities) | 3,553.6 |  |  | — |  |  | 3,553.2 |  |  | 0.4 |  |  | 3,860.5 |  |  | — |  |  | 3,860.0 |  |  | 0.5 |
Cumulative preferred stock | 169.5 |  |  | 169.5 |  |  | — |  |  | — |  |  | 212.6 |  |  | 162.3 |  |  | 50.3 |  |  | — |
Derivatives - commodity contracts | 27.1 |  |  | — |  |  | 10.7 |  |  | 16.4 |  |  | 40.4 |  |  | — |  |  | 30.9 |  |  | 9.5 |
IPL | September 30, 2013 |  | December 31, 2012
| Fair |  | Level |  | Level |  | Level |  | Fair |  | Level |  | Level |  | Level
| Value |  | 1 |  | 2 |  | 3 |  | Value |  | 1 |  | 2 |  | 3
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivatives - commodity contracts |  | $31.5 |  |  |  | $— |  |  |  | $1.9 |  |  |  | $29.6 |  |  |  | $17.5 |  |  |  | $— |  |  |  | $3.1 |  |  |  | $14.4 |
Deferred proceeds | 86.9 |  |  | — |  |  | — |  |  | 86.9 |  |  | 66.8 |  |  | — |  |  | — |  |  | 66.8 |
Capitalization and liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term debt (including current maturities) | 1,553.8 |  |  | — |  |  | 1,553.8 |  |  | — |  |  | 1,679.9 |  |  | — |  |  | 1,679.9 |  |  | — |
Cumulative preferred stock | 169.5 |  |  | 169.5 |  |  | — |  |  | — |  |  | 151.8 |  |  | 151.8 |  |  | — |  |  | — |
Derivatives - commodity contracts | 6.7 |  |  | — |  |  | 5.7 |  |  | 1.0 |  |  | 16.1 |  |  | — |  |  | 14.2 |  |  | 1.9 |
WPL | September 30, 2013 |  | December 31, 2012
| Fair |  | Level |  | Level |  | Level |  | Fair |  | Level |  | Level |  | Level
| Value |  | 1 |  | 2 |  | 3 |  | Value |  | 1 |  | 2 |  | 3
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivatives - commodity contracts |  | $5.3 |  |  |  | $— |  |  |  | $1.3 |  |  |  | $4.0 |  |  |  | $8.7 |  |  |  | $— |  |  |  | $1.7 |  |  |  | $7.0 |
Capitalization and liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term debt (including current maturities) | 1,541.9 |  |  | — |  |  | 1,541.9 |  |  | — |  |  | 1,713.3 |  |  | — |  |  | 1,713.3 |  |  | — |
Cumulative preferred stock | — |  |  | — |  |  | — |  |  | — |  |  | 60.8 |  |  | 10.5 |  |  | 50.3 |  |  | — |
Derivatives - commodity contracts | 20.4 |  |  | — |  |  | 5.0 |  |  | 15.4 |  |  | 24.3 |  |  | — |  |  | 16.7 |  |  | 7.6 |
Fair Value Measurements Using Significant Unobservable Inputs | Information for fair value measurements using significant unobservable inputs (Level 3 inputs) was as follows (in millions):
Alliant Energy | Commodity Contract Derivative |  |
| Assets and (Liabilities), net |  | Deferred Proceeds
Three Months Ended September 30 | 2013 |  | 2012 |  | 2013 |  | 2012
Beginning balance, July 1 |  | $42.5 |  |  |  | $18.8 |  |  |  | $69.3 |  |  |  | $81.7 |
Total net gains (losses) (realized/unrealized) included in changes in net assets (a) | 0.1 |  |  | (2.3 | ) |  | — |  |  | — |
Transfers into Level 3 (b) | (9.9 | ) |  | (0.4 | ) |  | — |  |  | — |
Transfers out of Level 3 (c) | — |  |  | 9.3 |  |  | — |  |  | — |
Settlements (d) | (15.5 | ) |  | (7.8 | ) |  | 17.6 |  |  | 72.2 |
Ending balance, September 30 |  | $17.2 |  |  |  | $17.6 |  |  |  | $86.9 |  |  |  | $153.9 |
The amount of total net gains (losses) for the period included in changes in net assets attributable to the change in unrealized gains (losses) relating to assets and liabilities held at September 30 (a) |  | $0.1 |  |  |  | ($0.7 | ) |  |  | $— |  |  |  | $— |
Alliant Energy | Commodity Contract Derivative |  |
| Assets and (Liabilities), net |  | Deferred Proceeds
Nine Months Ended September 30 | 2013 |  | 2012 |  | 2013 |  | 2012
Beginning balance, January 1 |  | $11.9 |  |  |  | ($0.9 | ) |  |  | $66.8 |  |  |  | $53.7 |
Total net losses (realized/unrealized) included in changes in net assets (a) | (8.3 | ) |  | (8.3 | ) |  | — |  |  | — |
Transfers into Level 3 (b) | (0.4 | ) |  | (1.7 | ) |  | — |  |  | — |
Transfers out of Level 3 (c) | (0.5 | ) |  | 8.3 |  |  | — |  |  | — |
Purchases | 50.9 |  |  | 35.8 |  |  | — |  |  | — |
Settlements (d) | (36.4 | ) |  | (15.6 | ) |  | 20.1 |  |  | 100.2 |
Ending balance, September 30 |  | $17.2 |  |  |  | $17.6 |  |  |  | $86.9 |  |  |  | $153.9 |
The amount of total net losses for the period included in changes in net assets attributable to the change in unrealized losses relating to assets and liabilities held at September 30 (a) |  | ($8.3 | ) |  |  | ($4.4 | ) |  |  | $— |  |  |  | $— |
IPL | Commodity Contract Derivative |  |
| Assets and (Liabilities), net |  | Deferred Proceeds
Three Months Ended September 30 | 2013 |  | 2012 |  | 2013 |  | 2012
Beginning balance, July 1 |  | $40.6 |  |  |  | $14.1 |  |  |  | $69.3 |  |  |  | $81.7 |
Total net gains (losses) (realized/unrealized) included in changes in net assets (a) | 2.0 |  |  | (0.2 | ) |  | — |  |  | — |
Transfers into Level 3 (b) | (0.1 | ) |  | — |  |  | — |  |  | — |
Transfers out of Level 3 (c) | — |  |  | 7.4 |  |  | — |  |  | — |
Settlements (d) | (13.9 | ) |  | (5.8 | ) |  | 17.6 |  |  | 72.2 |
Ending balance, September 30 |  | $28.6 |  |  |  | $15.5 |  |  |  | $86.9 |  |  |  | $153.9 |
The amount of total net gains for the period included in changes in net assets attributable to the change in unrealized gains relating to assets and liabilities held at September 30 (a) |  | $2.0 |  |  |  | $1.4 |  |  |  | $— |  |  |  | $— |
IPL | Commodity Contract Derivative |  |
| Assets and (Liabilities), net |  | Deferred Proceeds
Nine Months Ended September 30 | 2013 |  | 2012 |  | 2013 |  | 2012
Beginning balance, January 1 |  | $12.5 |  |  |  | $4.3 |  |  |  | $66.8 |  |  |  | $53.7 |
Total net gains (losses) (realized/unrealized) included in changes in net assets (a) | 1.5 |  |  | (4.8 | ) |  | — |  |  | — |
Transfers into Level 3 (b) | — |  |  | (1.1 | ) |  | — |  |  | — |
Transfers out of Level 3 (c) | (1.5 | ) |  | 2.4 |  |  | — |  |  | — |
Purchases | 46.1 |  |  | 26.8 |  |  | — |  |  | — |
Settlements (d) | (30.0 | ) |  | (12.1 | ) |  | 20.1 |  |  | 100.2 |
Ending balance, September 30 |  | $28.6 |  |  |  | $15.5 |  |  |  | $86.9 |  |  |  | $153.9 |
The amount of total net gains (losses) for the period included in changes in net assets attributable to the change in unrealized gains (losses) relating to assets and liabilities held at September 30 (a) |  | $1.5 |  |  |  | ($0.7 | ) |  |  | $— |  |  |  | $— |
WPL | Commodity Contract Derivative
| Assets and (Liabilities), net
Three Months Ended September 30 | 2013 |  | 2012
Beginning balance, July 1 |  | $1.9 |  |  |  | $4.7 |
Total net losses (realized/unrealized) included in changes in net assets (a) | (1.9 | ) |  | (2.1 | )
Transfers into Level 3 (b) | (9.8 | ) |  | (0.4 | )
Transfers out of Level 3 (c) | — |  |  | 1.9 |
Settlements | (1.6 | ) |  | (2.0 | )
Ending balance, September 30 |  | ($11.4 | ) |  |  | $2.1 |
The amount of total net losses for the period included in changes in net assets attributable to the change in unrealized losses relating to assets and liabilities held at September 30 (a) |  | ($1.9 | ) |  |  | ($2.1 | )
WPL | Commodity Contract Derivative
| Assets and (Liabilities), net
Nine Months Ended September 30 | 2013 |  | 2012
Beginning balance, January 1 |  | ($0.6 | ) |  |  | ($5.2 | )
Total net losses (realized/unrealized) included in changes in net assets (a) | (9.8 | ) |  | (3.5 | )
Transfers into Level 3 (b) | (0.4 | ) |  | (0.6 | )
Transfers out of Level 3 (c) | 1.0 |  |  | 5.9 |
Purchases | 4.8 |  |  | 9.0 |
Settlements | (6.4 | ) |  | (3.5 | )
Ending balance, September 30 |  | ($11.4 | ) |  |  | $2.1 |
The amount of total net losses for the period included in changes in net assets attributable to the change in unrealized losses relating to assets and liabilities held at September 30 (a) |  | ($9.8 | ) |  |  | ($3.7 | )
(a) | Gains and losses related to derivative assets and derivative liabilities are recorded in “Regulatory assets” and “Regulatory liabilities” on the Condensed Consolidated Balance Sheets.
(b) | Markets for similar assets and liabilities became inactive and observable market inputs became unavailable for transfers into Level 3. The transfers were valued as of the beginning of the period.
(c) | Observable market inputs became available for certain commodity contracts previously classified as Level 3 for transfers out of Level 3. The transfers were valued as of the beginning of the period.
(d) | Settlements related to deferred proceeds are due to the change in the carrying amount of receivables sold less the allowance for doubtful accounts associated with the receivables sold and cash proceeds received from the receivables sold.
IPL [Member] |
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items] |
Carrying Amount and Fair Value Of Financial Instruments | Carrying amounts and the related estimated fair values of other financial instruments were as follows (in millions):
| Alliant Energy |  | IPL |  | WPL
September 30, 2013 | Carrying Amount |  | Fair Value |  | Carrying Amount |  | Fair Value |  | Carrying Amount |  | Fair Value
Assets: |  |  |  |  |  |  |  |  |  |  |
Derivative assets (Note 11) |  | $36.8 |  |  |  | $36.8 |  |  |  | $31.5 |  |  |  | $31.5 |  |  |  | $5.3 |  |  |  | $5.3 |
Deferred proceeds (sales of receivables) (Note 3(a)) | 86.9 |  |  | 86.9 |  |  | 86.9 |  |  | 86.9 |  |  | — |  |  | — |
Capitalization and liabilities: |  |  |  |  |  |  |  |  |  |  |
Long-term debt (including current maturities) (Note 8(b)) | 3,153.2 |  |  | 3,553.6 |  |  | 1,374.8 |  |  | 1,553.8 |  |  | 1,332.0 |  |  | 1,541.9 |
Cumulative preferred stock (Note 7) | 200.0 |  |  | 169.5 |  |  | 200.0 |  |  | 169.5 |  |  | — |  |  | — |
Derivative liabilities (Note 11) | 27.1 |  |  | 27.1 |  |  | 6.7 |  |  | 6.7 |  |  | 20.4 |  |  | 20.4 |
| Alliant Energy |  | IPL |  | WPL
December 31, 2012 | Carrying Amount |  | Fair Value |  | Carrying Amount |  | Fair Value |  | Carrying Amount |  | Fair Value
Assets: |  |  |  |  |  |  |  |  |  |  |
Derivative assets (Note 11) |  | $26.2 |  |  |  | $26.2 |  |  |  | $17.5 |  |  |  | $17.5 |  |  |  | $8.7 |  |  |  | $8.7 |
Deferred proceeds (sales of receivables) (Note 3(a)) | 66.8 |  |  | 66.8 |  |  | 66.8 |  |  | 66.8 |  |  | — |  |  | — |
Capitalization and liabilities: |  |  |  |  |  |  |  |  |  |  |
Long-term debt (including current maturities) (Note 8(b)) | 3,138.1 |  |  | 3,860.5 |  |  | 1,359.5 |  |  | 1,679.9 |  |  | 1,331.5 |  |  | 1,713.3 |
Cumulative preferred stock (Note 7) | 205.1 |  |  | 212.6 |  |  | 145.1 |  |  | 151.8 |  |  | 60.0 |  |  | 60.8 |
Derivative liabilities (Note 11) | 40.4 |  |  | 40.4 |  |  | 16.1 |  |  | 16.1 |  |  | 24.3 |  |  | 24.3 |
Fair Value Measurements | Items subject to fair value measurement disclosure requirements were as follows (in millions):
Alliant Energy | September 30, 2013 |  | December 31, 2012
| Fair |  | Level |  | Level |  | Level |  | Fair |  | Level |  | Level |  | Level
| Value |  | 1 |  | 2 |  | 3 |  | Value |  | 1 |  | 2 |  | 3
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivatives - commodity contracts |  | $36.8 |  |  |  | $— |  |  |  | $3.2 |  |  |  | $33.6 |  |  |  | $26.2 |  |  |  | $— |  |  |  | $4.8 |  |  |  | $21.4 |
Deferred proceeds | 86.9 |  |  | — |  |  | — |  |  | 86.9 |  |  | 66.8 |  |  | — |  |  | — |  |  | 66.8 |
Capitalization and liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term debt (including current maturities) | 3,553.6 |  |  | — |  |  | 3,553.2 |  |  | 0.4 |  |  | 3,860.5 |  |  | — |  |  | 3,860.0 |  |  | 0.5 |
Cumulative preferred stock | 169.5 |  |  | 169.5 |  |  | — |  |  | — |  |  | 212.6 |  |  | 162.3 |  |  | 50.3 |  |  | — |
Derivatives - commodity contracts | 27.1 |  |  | — |  |  | 10.7 |  |  | 16.4 |  |  | 40.4 |  |  | — |  |  | 30.9 |  |  | 9.5 |
IPL | September 30, 2013 |  | December 31, 2012
| Fair |  | Level |  | Level |  | Level |  | Fair |  | Level |  | Level |  | Level
| Value |  | 1 |  | 2 |  | 3 |  | Value |  | 1 |  | 2 |  | 3
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivatives - commodity contracts |  | $31.5 |  |  |  | $— |  |  |  | $1.9 |  |  |  | $29.6 |  |  |  | $17.5 |  |  |  | $— |  |  |  | $3.1 |  |  |  | $14.4 |
Deferred proceeds | 86.9 |  |  | — |  |  | — |  |  | 86.9 |  |  | 66.8 |  |  | — |  |  | — |  |  | 66.8 |
Capitalization and liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term debt (including current maturities) | 1,553.8 |  |  | — |  |  | 1,553.8 |  |  | — |  |  | 1,679.9 |  |  | — |  |  | 1,679.9 |  |  | — |
Cumulative preferred stock | 169.5 |  |  | 169.5 |  |  | — |  |  | — |  |  | 151.8 |  |  | 151.8 |  |  | — |  |  | — |
Derivatives - commodity contracts | 6.7 |  |  | — |  |  | 5.7 |  |  | 1.0 |  |  | 16.1 |  |  | — |  |  | 14.2 |  |  | 1.9 |
WPL | September 30, 2013 |  | December 31, 2012
| Fair |  | Level |  | Level |  | Level |  | Fair |  | Level |  | Level |  | Level
| Value |  | 1 |  | 2 |  | 3 |  | Value |  | 1 |  | 2 |  | 3
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivatives - commodity contracts |  | $5.3 |  |  |  | $— |  |  |  | $1.3 |  |  |  | $4.0 |  |  |  | $8.7 |  |  |  | $— |  |  |  | $1.7 |  |  |  | $7.0 |
Capitalization and liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term debt (including current maturities) | 1,541.9 |  |  | — |  |  | 1,541.9 |  |  | — |  |  | 1,713.3 |  |  | — |  |  | 1,713.3 |  |  | — |
Cumulative preferred stock | — |  |  | — |  |  | — |  |  | — |  |  | 60.8 |  |  | 10.5 |  |  | 50.3 |  |  | — |
Derivatives - commodity contracts | 20.4 |  |  | — |  |  | 5.0 |  |  | 15.4 |  |  | 24.3 |  |  | — |  |  | 16.7 |  |  | 7.6 |
Fair Value Measurements Using Significant Unobservable Inputs | Information for fair value measurements using significant unobservable inputs (Level 3 inputs) was as follows (in millions):
Alliant Energy | Commodity Contract Derivative |  |
| Assets and (Liabilities), net |  | Deferred Proceeds
Three Months Ended September 30 | 2013 |  | 2012 |  | 2013 |  | 2012
Beginning balance, July 1 |  | $42.5 |  |  |  | $18.8 |  |  |  | $69.3 |  |  |  | $81.7 |
Total net gains (losses) (realized/unrealized) included in changes in net assets (a) | 0.1 |  |  | (2.3 | ) |  | — |  |  | — |
Transfers into Level 3 (b) | (9.9 | ) |  | (0.4 | ) |  | — |  |  | — |
Transfers out of Level 3 (c) | — |  |  | 9.3 |  |  | — |  |  | — |
Settlements (d) | (15.5 | ) |  | (7.8 | ) |  | 17.6 |  |  | 72.2 |
Ending balance, September 30 |  | $17.2 |  |  |  | $17.6 |  |  |  | $86.9 |  |  |  | $153.9 |
The amount of total net gains (losses) for the period included in changes in net assets attributable to the change in unrealized gains (losses) relating to assets and liabilities held at September 30 (a) |  | $0.1 |  |  |  | ($0.7 | ) |  |  | $— |  |  |  | $— |
Alliant Energy | Commodity Contract Derivative |  |
| Assets and (Liabilities), net |  | Deferred Proceeds
Nine Months Ended September 30 | 2013 |  | 2012 |  | 2013 |  | 2012
Beginning balance, January 1 |  | $11.9 |  |  |  | ($0.9 | ) |  |  | $66.8 |  |  |  | $53.7 |
Total net losses (realized/unrealized) included in changes in net assets (a) | (8.3 | ) |  | (8.3 | ) |  | — |  |  | — |
Transfers into Level 3 (b) | (0.4 | ) |  | (1.7 | ) |  | — |  |  | — |
Transfers out of Level 3 (c) | (0.5 | ) |  | 8.3 |  |  | — |  |  | — |
Purchases | 50.9 |  |  | 35.8 |  |  | — |  |  | — |
Settlements (d) | (36.4 | ) |  | (15.6 | ) |  | 20.1 |  |  | 100.2 |
Ending balance, September 30 |  | $17.2 |  |  |  | $17.6 |  |  |  | $86.9 |  |  |  | $153.9 |
The amount of total net losses for the period included in changes in net assets attributable to the change in unrealized losses relating to assets and liabilities held at September 30 (a) |  | ($8.3 | ) |  |  | ($4.4 | ) |  |  | $— |  |  |  | $— |
IPL | Commodity Contract Derivative |  |
| Assets and (Liabilities), net |  | Deferred Proceeds
Three Months Ended September 30 | 2013 |  | 2012 |  | 2013 |  | 2012
Beginning balance, July 1 |  | $40.6 |  |  |  | $14.1 |  |  |  | $69.3 |  |  |  | $81.7 |
Total net gains (losses) (realized/unrealized) included in changes in net assets (a) | 2.0 |  |  | (0.2 | ) |  | — |  |  | — |
Transfers into Level 3 (b) | (0.1 | ) |  | — |  |  | — |  |  | — |
Transfers out of Level 3 (c) | — |  |  | 7.4 |  |  | — |  |  | — |
Settlements (d) | (13.9 | ) |  | (5.8 | ) |  | 17.6 |  |  | 72.2 |
Ending balance, September 30 |  | $28.6 |  |  |  | $15.5 |  |  |  | $86.9 |  |  |  | $153.9 |
The amount of total net gains for the period included in changes in net assets attributable to the change in unrealized gains relating to assets and liabilities held at September 30 (a) |  | $2.0 |  |  |  | $1.4 |  |  |  | $— |  |  |  | $— |
IPL | Commodity Contract Derivative |  |
| Assets and (Liabilities), net |  | Deferred Proceeds
Nine Months Ended September 30 | 2013 |  | 2012 |  | 2013 |  | 2012
Beginning balance, January 1 |  | $12.5 |  |  |  | $4.3 |  |  |  | $66.8 |  |  |  | $53.7 |
Total net gains (losses) (realized/unrealized) included in changes in net assets (a) | 1.5 |  |  | (4.8 | ) |  | — |  |  | — |
Transfers into Level 3 (b) | — |  |  | (1.1 | ) |  | — |  |  | — |
Transfers out of Level 3 (c) | (1.5 | ) |  | 2.4 |  |  | — |  |  | — |
Purchases | 46.1 |  |  | 26.8 |  |  | — |  |  | — |
Settlements (d) | (30.0 | ) |  | (12.1 | ) |  | 20.1 |  |  | 100.2 |
Ending balance, September 30 |  | $28.6 |  |  |  | $15.5 |  |  |  | $86.9 |  |  |  | $153.9 |
The amount of total net gains (losses) for the period included in changes in net assets attributable to the change in unrealized gains (losses) relating to assets and liabilities held at September 30 (a) |  | $1.5 |  |  |  | ($0.7 | ) |  |  | $— |  |  |  | $— |
WPL | Commodity Contract Derivative
| Assets and (Liabilities), net
Three Months Ended September 30 | 2013 |  | 2012
Beginning balance, July 1 |  | $1.9 |  |  |  | $4.7 |
Total net losses (realized/unrealized) included in changes in net assets (a) | (1.9 | ) |  | (2.1 | )
Transfers into Level 3 (b) | (9.8 | ) |  | (0.4 | )
Transfers out of Level 3 (c) | — |  |  | 1.9 |
Settlements | (1.6 | ) |  | (2.0 | )
Ending balance, September 30 |  | ($11.4 | ) |  |  | $2.1 |
The amount of total net losses for the period included in changes in net assets attributable to the change in unrealized losses relating to assets and liabilities held at September 30 (a) |  | ($1.9 | ) |  |  | ($2.1 | )
WPL | Commodity Contract Derivative
| Assets and (Liabilities), net
Nine Months Ended September 30 | 2013 |  | 2012
Beginning balance, January 1 |  | ($0.6 | ) |  |  | ($5.2 | )
Total net losses (realized/unrealized) included in changes in net assets (a) | (9.8 | ) |  | (3.5 | )
Transfers into Level 3 (b) | (0.4 | ) |  | (0.6 | )
Transfers out of Level 3 (c) | 1.0 |  |  | 5.9 |
Purchases | 4.8 |  |  | 9.0 |
Settlements | (6.4 | ) |  | (3.5 | )
Ending balance, September 30 |  | ($11.4 | ) |  |  | $2.1 |
The amount of total net losses for the period included in changes in net assets attributable to the change in unrealized losses relating to assets and liabilities held at September 30 (a) |  | ($9.8 | ) |  |  | ($3.7 | )
(a) | Gains and losses related to derivative assets and derivative liabilities are recorded in “Regulatory assets” and “Regulatory liabilities” on the Condensed Consolidated Balance Sheets.
(b) | Markets for similar assets and liabilities became inactive and observable market inputs became unavailable for transfers into Level 3. The transfers were valued as of the beginning of the period.
(c) | Observable market inputs became available for certain commodity contracts previously classified as Level 3 for transfers out of Level 3. The transfers were valued as of the beginning of the period.
(d) | Settlements related to deferred proceeds are due to the change in the carrying amount of receivables sold less the allowance for doubtful accounts associated with the receivables sold and cash proceeds received from the receivables sold.
WPL [Member] |
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items] |
Carrying Amount and Fair Value Of Financial Instruments | Carrying amounts and the related estimated fair values of other financial instruments were as follows (in millions):
| Alliant Energy |  | IPL |  | WPL
September 30, 2013 | Carrying Amount |  | Fair Value |  | Carrying Amount |  | Fair Value |  | Carrying Amount |  | Fair Value
Assets: |  |  |  |  |  |  |  |  |  |  |
Derivative assets (Note 11) |  | $36.8 |  |  |  | $36.8 |  |  |  | $31.5 |  |  |  | $31.5 |  |  |  | $5.3 |  |  |  | $5.3 |
Deferred proceeds (sales of receivables) (Note 3(a)) | 86.9 |  |  | 86.9 |  |  | 86.9 |  |  | 86.9 |  |  | — |  |  | — |
Capitalization and liabilities: |  |  |  |  |  |  |  |  |  |  |
Long-term debt (including current maturities) (Note 8(b)) | 3,153.2 |  |  | 3,553.6 |  |  | 1,374.8 |  |  | 1,553.8 |  |  | 1,332.0 |  |  | 1,541.9 |
Cumulative preferred stock (Note 7) | 200.0 |  |  | 169.5 |  |  | 200.0 |  |  | 169.5 |  |  | — |  |  | — |
Derivative liabilities (Note 11) | 27.1 |  |  | 27.1 |  |  | 6.7 |  |  | 6.7 |  |  | 20.4 |  |  | 20.4 |
| Alliant Energy |  | IPL |  | WPL
December 31, 2012 | Carrying Amount |  | Fair Value |  | Carrying Amount |  | Fair Value |  | Carrying Amount |  | Fair Value
Assets: |  |  |  |  |  |  |  |  |  |  |
Derivative assets (Note 11) |  | $26.2 |  |  |  | $26.2 |  |  |  | $17.5 |  |  |  | $17.5 |  |  |  | $8.7 |  |  |  | $8.7 |
Deferred proceeds (sales of receivables) (Note 3(a)) | 66.8 |  |  | 66.8 |  |  | 66.8 |  |  | 66.8 |  |  | — |  |  | — |
Capitalization and liabilities: |  |  |  |  |  |  |  |  |  |  |
Long-term debt (including current maturities) (Note 8(b)) | 3,138.1 |  |  | 3,860.5 |  |  | 1,359.5 |  |  | 1,679.9 |  |  | 1,331.5 |  |  | 1,713.3 |
Cumulative preferred stock (Note 7) | 205.1 |  |  | 212.6 |  |  | 145.1 |  |  | 151.8 |  |  | 60.0 |  |  | 60.8 |
Derivative liabilities (Note 11) | 40.4 |  |  | 40.4 |  |  | 16.1 |  |  | 16.1 |  |  | 24.3 |  |  | 24.3 |
Fair Value Measurements | Items subject to fair value measurement disclosure requirements were as follows (in millions):
Alliant Energy | September 30, 2013 |  | December 31, 2012
| Fair |  | Level |  | Level |  | Level |  | Fair |  | Level |  | Level |  | Level
| Value |  | 1 |  | 2 |  | 3 |  | Value |  | 1 |  | 2 |  | 3
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivatives - commodity contracts |  | $36.8 |  |  |  | $— |  |  |  | $3.2 |  |  |  | $33.6 |  |  |  | $26.2 |  |  |  | $— |  |  |  | $4.8 |  |  |  | $21.4 |
Deferred proceeds | 86.9 |  |  | — |  |  | — |  |  | 86.9 |  |  | 66.8 |  |  | — |  |  | — |  |  | 66.8 |
Capitalization and liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term debt (including current maturities) | 3,553.6 |  |  | — |  |  | 3,553.2 |  |  | 0.4 |  |  | 3,860.5 |  |  | — |  |  | 3,860.0 |  |  | 0.5 |
Cumulative preferred stock | 169.5 |  |  | 169.5 |  |  | — |  |  | — |  |  | 212.6 |  |  | 162.3 |  |  | 50.3 |  |  | — |
Derivatives - commodity contracts | 27.1 |  |  | — |  |  | 10.7 |  |  | 16.4 |  |  | 40.4 |  |  | — |  |  | 30.9 |  |  | 9.5 |
IPL | September 30, 2013 |  | December 31, 2012
| Fair |  | Level |  | Level |  | Level |  | Fair |  | Level |  | Level |  | Level
| Value |  | 1 |  | 2 |  | 3 |  | Value |  | 1 |  | 2 |  | 3
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivatives - commodity contracts |  | $31.5 |  |  |  | $— |  |  |  | $1.9 |  |  |  | $29.6 |  |  |  | $17.5 |  |  |  | $— |  |  |  | $3.1 |  |  |  | $14.4 |
Deferred proceeds | 86.9 |  |  | — |  |  | — |  |  | 86.9 |  |  | 66.8 |  |  | — |  |  | — |  |  | 66.8 |
Capitalization and liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term debt (including current maturities) | 1,553.8 |  |  | — |  |  | 1,553.8 |  |  | — |  |  | 1,679.9 |  |  | — |  |  | 1,679.9 |  |  | — |
Cumulative preferred stock | 169.5 |  |  | 169.5 |  |  | — |  |  | — |  |  | 151.8 |  |  | 151.8 |  |  | — |  |  | — |
Derivatives - commodity contracts | 6.7 |  |  | — |  |  | 5.7 |  |  | 1.0 |  |  | 16.1 |  |  | — |  |  | 14.2 |  |  | 1.9 |
WPL | September 30, 2013 |  | December 31, 2012
| Fair |  | Level |  | Level |  | Level |  | Fair |  | Level |  | Level |  | Level
| Value |  | 1 |  | 2 |  | 3 |  | Value |  | 1 |  | 2 |  | 3
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivatives - commodity contracts |  | $5.3 |  |  |  | $— |  |  |  | $1.3 |  |  |  | $4.0 |  |  |  | $8.7 |  |  |  | $— |  |  |  | $1.7 |  |  |  | $7.0 |
Capitalization and liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term debt (including current maturities) | 1,541.9 |  |  | — |  |  | 1,541.9 |  |  | — |  |  | 1,713.3 |  |  | — |  |  | 1,713.3 |  |  | — |
Cumulative preferred stock | — |  |  | — |  |  | — |  |  | — |  |  | 60.8 |  |  | 10.5 |  |  | 50.3 |  |  | — |
Derivatives - commodity contracts | 20.4 |  |  | — |  |  | 5.0 |  |  | 15.4 |  |  | 24.3 |  |  | — |  |  | 16.7 |  |  | 7.6 |
Fair Value Measurements Using Significant Unobservable Inputs | Information for fair value measurements using significant unobservable inputs (Level 3 inputs) was as follows (in millions):
Alliant Energy | Commodity Contract Derivative |  |
| Assets and (Liabilities), net |  | Deferred Proceeds
Three Months Ended September 30 | 2013 |  | 2012 |  | 2013 |  | 2012
Beginning balance, July 1 |  | $42.5 |  |  |  | $18.8 |  |  |  | $69.3 |  |  |  | $81.7 |
Total net gains (losses) (realized/unrealized) included in changes in net assets (a) | 0.1 |  |  | (2.3 | ) |  | — |  |  | — |
Transfers into Level 3 (b) | (9.9 | ) |  | (0.4 | ) |  | — |  |  | — |
Transfers out of Level 3 (c) | — |  |  | 9.3 |  |  | — |  |  | — |
Settlements (d) | (15.5 | ) |  | (7.8 | ) |  | 17.6 |  |  | 72.2 |
Ending balance, September 30 |  | $17.2 |  |  |  | $17.6 |  |  |  | $86.9 |  |  |  | $153.9 |
The amount of total net gains (losses) for the period included in changes in net assets attributable to the change in unrealized gains (losses) relating to assets and liabilities held at September 30 (a) |  | $0.1 |  |  |  | ($0.7 | ) |  |  | $— |  |  |  | $— |
Alliant Energy | Commodity Contract Derivative |  |
| Assets and (Liabilities), net |  | Deferred Proceeds
Nine Months Ended September 30 | 2013 |  | 2012 |  | 2013 |  | 2012
Beginning balance, January 1 |  | $11.9 |  |  |  | ($0.9 | ) |  |  | $66.8 |  |  |  | $53.7 |
Total net losses (realized/unrealized) included in changes in net assets (a) | (8.3 | ) |  | (8.3 | ) |  | — |  |  | — |
Transfers into Level 3 (b) | (0.4 | ) |  | (1.7 | ) |  | — |  |  | — |
Transfers out of Level 3 (c) | (0.5 | ) |  | 8.3 |  |  | — |  |  | — |
Purchases | 50.9 |  |  | 35.8 |  |  | — |  |  | — |
Settlements (d) | (36.4 | ) |  | (15.6 | ) |  | 20.1 |  |  | 100.2 |
Ending balance, September 30 |  | $17.2 |  |  |  | $17.6 |  |  |  | $86.9 |  |  |  | $153.9 |
The amount of total net losses for the period included in changes in net assets attributable to the change in unrealized losses relating to assets and liabilities held at September 30 (a) |  | ($8.3 | ) |  |  | ($4.4 | ) |  |  | $— |  |  |  | $— |
IPL | Commodity Contract Derivative |  |
| Assets and (Liabilities), net |  | Deferred Proceeds
Three Months Ended September 30 | 2013 |  | 2012 |  | 2013 |  | 2012
Beginning balance, July 1 |  | $40.6 |  |  |  | $14.1 |  |  |  | $69.3 |  |  |  | $81.7 |
Total net gains (losses) (realized/unrealized) included in changes in net assets (a) | 2.0 |  |  | (0.2 | ) |  | — |  |  | — |
Transfers into Level 3 (b) | (0.1 | ) |  | — |  |  | — |  |  | — |
Transfers out of Level 3 (c) | — |  |  | 7.4 |  |  | — |  |  | — |
Settlements (d) | (13.9 | ) |  | (5.8 | ) |  | 17.6 |  |  | 72.2 |
Ending balance, September 30 |  | $28.6 |  |  |  | $15.5 |  |  |  | $86.9 |  |  |  | $153.9 |
The amount of total net gains for the period included in changes in net assets attributable to the change in unrealized gains relating to assets and liabilities held at September 30 (a) |  | $2.0 |  |  |  | $1.4 |  |  |  | $— |  |  |  | $— |
IPL | Commodity Contract Derivative |  |
| Assets and (Liabilities), net |  | Deferred Proceeds
Nine Months Ended September 30 | 2013 |  | 2012 |  | 2013 |  | 2012
Beginning balance, January 1 |  | $12.5 |  |  |  | $4.3 |  |  |  | $66.8 |  |  |  | $53.7 |
Total net gains (losses) (realized/unrealized) included in changes in net assets (a) | 1.5 |  |  | (4.8 | ) |  | — |  |  | — |
Transfers into Level 3 (b) | — |  |  | (1.1 | ) |  | — |  |  | — |
Transfers out of Level 3 (c) | (1.5 | ) |  | 2.4 |  |  | — |  |  | — |
Purchases | 46.1 |  |  | 26.8 |  |  | — |  |  | — |
Settlements (d) | (30.0 | ) |  | (12.1 | ) |  | 20.1 |  |  | 100.2 |
Ending balance, September 30 |  | $28.6 |  |  |  | $15.5 |  |  |  | $86.9 |  |  |  | $153.9 |
The amount of total net gains (losses) for the period included in changes in net assets attributable to the change in unrealized gains (losses) relating to assets and liabilities held at September 30 (a) |  | $1.5 |  |  |  | ($0.7 | ) |  |  | $— |  |  |  | $— |
WPL | Commodity Contract Derivative
| Assets and (Liabilities), net
Three Months Ended September 30 | 2013 |  | 2012
Beginning balance, July 1 |  | $1.9 |  |  |  | $4.7 |
Total net losses (realized/unrealized) included in changes in net assets (a) | (1.9 | ) |  | (2.1 | )
Transfers into Level 3 (b) | (9.8 | ) |  | (0.4 | )
Transfers out of Level 3 (c) | — |  |  | 1.9 |
Settlements | (1.6 | ) |  | (2.0 | )
Ending balance, September 30 |  | ($11.4 | ) |  |  | $2.1 |
The amount of total net losses for the period included in changes in net assets attributable to the change in unrealized losses relating to assets and liabilities held at September 30 (a) |  | ($1.9 | ) |  |  | ($2.1 | )
WPL | Commodity Contract Derivative
| Assets and (Liabilities), net
Nine Months Ended September 30 | 2013 |  | 2012
Beginning balance, January 1 |  | ($0.6 | ) |  |  | ($5.2 | )
Total net losses (realized/unrealized) included in changes in net assets (a) | (9.8 | ) |  | (3.5 | )
Transfers into Level 3 (b) | (0.4 | ) |  | (0.6 | )
Transfers out of Level 3 (c) | 1.0 |  |  | 5.9 |
Purchases | 4.8 |  |  | 9.0 |
Settlements | (6.4 | ) |  | (3.5 | )
Ending balance, September 30 |  | ($11.4 | ) |  |  | $2.1 |
The amount of total net losses for the period included in changes in net assets attributable to the change in unrealized losses relating to assets and liabilities held at September 30 (a) |  | ($9.8 | ) |  |  | ($3.7 | )
(a) | Gains and losses related to derivative assets and derivative liabilities are recorded in “Regulatory assets” and “Regulatory liabilities” on the Condensed Consolidated Balance Sheets.
(b) | Markets for similar assets and liabilities became inactive and observable market inputs became unavailable for transfers into Level 3. The transfers were valued as of the beginning of the period.
(c) | Observable market inputs became available for certain commodity contracts previously classified as Level 3 for transfers out of Level 3. The transfers were valued as of the beginning of the period.
(d) | Settlements related to deferred proceeds are due to the change in the carrying amount of receivables sold less the allowance for doubtful accounts associated with the receivables sold and cash proceeds received from the receivables sold.

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- Definition Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19279-110258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 32 -Subparagraph c -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. + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19190-110258 + Details
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