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Common Equity | 9 Months Ended
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Sep. 30, 2013
Common Equity [Line Items] |
Common Equity | COMMON EQUITY Common Share Activity - A summary of Alliant Energy’s common stock activity was as follows:
Shares outstanding, January 1, 2013 | 110,987,400 |
Equity-based compensation plans (Note 5(b)) | (23,374 | )
Other | (20,357 | )
Shares outstanding, September 30, 2013 | 110,943,669 |
Dividend Restrictions - As of September 30, 2013, IPL’s amount of retained earnings that were free of dividend restrictions was $507 million. As of September 30, 2013, WPL’s amount of retained earnings that were free of dividend restrictions was $32 million for the remainder of 2013. Restricted Net Assets of Subsidiaries - As of September 30, 2013, the amount of net assets of IPL and WPL that were not available to be transferred to their parent company, Alliant Energy, in the form of loans, advances or cash dividends without the consent of IPL’s and WPL’s regulatory authorities was $1.2 billion and $1.6 billion, respectively. Capital Transactions with Subsidiaries - For the nine months ended September 30, 2013, IPL received capital contributions of $90.0 million from its parent company. For the nine months ended September 30, 2013, IPL and WPL each paid common stock dividends of $95.7 million and $87.2 million, respectively, to its parent company.
IPL [Member] |
Common Equity [Line Items] |
Common Equity | COMMON EQUITY Common Share Activity - A summary of Alliant Energy’s common stock activity was as follows:
Shares outstanding, January 1, 2013 | 110,987,400 |
Equity-based compensation plans (Note 5(b)) | (23,374 | )
Other | (20,357 | )
Shares outstanding, September 30, 2013 | 110,943,669 |
Dividend Restrictions - As of September 30, 2013, IPL’s amount of retained earnings that were free of dividend restrictions was $507 million. As of September 30, 2013, WPL’s amount of retained earnings that were free of dividend restrictions was $32 million for the remainder of 2013. Restricted Net Assets of Subsidiaries - As of September 30, 2013, the amount of net assets of IPL and WPL that were not available to be transferred to their parent company, Alliant Energy, in the form of loans, advances or cash dividends without the consent of IPL’s and WPL’s regulatory authorities was $1.2 billion and $1.6 billion, respectively. Capital Transactions with Subsidiaries - For the nine months ended September 30, 2013, IPL received capital contributions of $90.0 million from its parent company. For the nine months ended September 30, 2013, IPL and WPL each paid common stock dividends of $95.7 million and $87.2 million, respectively, to its parent company.
WPL [Member] |
Common Equity [Line Items] |
Common Equity | COMMON EQUITY Common Share Activity - A summary of Alliant Energy’s common stock activity was as follows:
Shares outstanding, January 1, 2013 | 110,987,400 |
Equity-based compensation plans (Note 5(b)) | (23,374 | )
Other | (20,357 | )
Shares outstanding, September 30, 2013 | 110,943,669 |
Dividend Restrictions - As of September 30, 2013, IPL’s amount of retained earnings that were free of dividend restrictions was $507 million. As of September 30, 2013, WPL’s amount of retained earnings that were free of dividend restrictions was $32 million for the remainder of 2013. Restricted Net Assets of Subsidiaries - As of September 30, 2013, the amount of net assets of IPL and WPL that were not available to be transferred to their parent company, Alliant Energy, in the form of loans, advances or cash dividends without the consent of IPL’s and WPL’s regulatory authorities was $1.2 billion and $1.6 billion, respectively. Capital Transactions with Subsidiaries - For the nine months ended September 30, 2013, IPL received capital contributions of $90.0 million from its parent company. For the nine months ended September 30, 2013, IPL and WPL each paid common stock dividends of $95.7 million and $87.2 million, respectively, to its parent company.

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- Definition The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Article 4 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30, 31 -Article 5 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 43 -Section B -Paragraph 7, 11A -Chapter 1 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. 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