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Derivative Instruments (Tables) | 12 Months Ended
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Dec. 31, 2013
Derivative [Line Items] |
Notional Amounts of Derivative Instruments | As of December 31, 2013, gross notional amounts by delivery year related to outstanding swap contracts, option contracts, physical forward contracts, FTRs and coal contracts that were accounted for as commodity derivative instruments were as follows (units in thousands):
| 2014 |  | 2015 |  | 2016 |  | 2017 |  | 2018 |  | Total
Alliant Energy |  |  |  |  |  |  |  |  |  |  |
Electricity (MWhs) | 5,895 |  |  | 2,717 |  |  | 1,318 |  |  | 1,314 |  |  | 1,314 |  |  | 12,558 |
FTRs (MWhs) | 7,707 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 7,707 |
Natural gas (Dths) | 47,669 |  |  | 8,956 |  |  | 1,639 |  |  | — |  |  | — |  |  | 58,264 |
Coal (tons) | 1,591 |  |  | 936 |  |  | 955 |  |  | 868 |  |  | 714 |  |  | 5,064 |
IPL |  |  |  |  |  |  |  |  |  |  |
Electricity (MWhs) | 2,159 |  |  | 527 |  |  | — |  |  | — |  |  | — |  |  | 2,686 |
FTRs (MWhs) | 4,923 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 4,923 |
Natural gas (Dths) | 37,535 |  |  | 7,381 |  |  | 1,639 |  |  | — |  |  | — |  |  | 46,555 |
Coal (tons) | 270 |  |  | — |  |  | 216 |  |  | 129 |  |  | 184 |  |  | 799 |
WPL |  |  |  |  |  |  |  |  |  |  |
Electricity (MWhs) | 3,736 |  |  | 2,190 |  |  | 1,318 |  |  | 1,314 |  |  | 1,314 |  |  | 9,872 |
FTRs (MWhs) | 2,784 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,784 |
Natural gas (Dths) | 10,134 |  |  | 1,575 |  |  | — |  |  | — |  |  | — |  |  | 11,709 |
Coal (tons) | 1,321 |  |  | 936 |  |  | 739 |  |  | 739 |  |  | 530 |  |  | 4,265 |
Fair Value of Financial Instruments | At December 31, the fair values of current derivative assets are included in “Other current assets,” non-current derivative assets are included in “Deferred charges and other,” current derivative liabilities are included in “Other current liabilities” and non-current derivative liabilities are included in “Other long-term liabilities and deferred credits” on the Consolidated Balance Sheets as follows (in millions):
| Alliant Energy |  | IPL |  | WPL
Commodity contracts | 2013 |  | 2012 |  | 2013 |  | 2012 |  | 2013 |  | 2012
Current derivative assets |  | $25.6 |  |  |  | $23.5 |  |  |  | $20.2 |  |  |  | $17.0 |  |  |  | $5.4 |  |  |  | $6.5 |
Non-current derivative assets | 1.1 |  |  | 2.7 |  |  | 0.9 |  |  | 0.5 |  |  | 0.2 |  |  | 2.2 |
Current derivative liabilities | 6.7 |  |  | 31.1 |  |  | 3.0 |  |  | 14.1 |  |  | 3.7 |  |  | 17.0 |
Non-current derivative liabilities | 14.1 |  |  | 9.3 |  |  | 2.2 |  |  | 2.0 |  |  | 11.9 |  |  | 7.3 |
Gains and Losses from Derivative Instruments Not Designated as Hedging Instruments | Changes in unrealized gains (losses) from commodity derivative instruments not designated as hedging instruments were recorded with offsets to regulatory assets or regulatory liabilities on the Consolidated Balance Sheets as follows (in millions):
| Alliant Energy |  | IPL |  | WPL
| 2013 |  | 2012 |  | 2011 |  | 2013 |  | 2012 |  | 2011 |  | 2013 |  | 2012 |  | 2011
Regulatory assets |  | ($14.7 | ) |  |  | ($37.9 | ) |  |  | ($79.6 | ) |  |  | ($6.6 | ) |  |  | ($16.8 | ) |  |  | ($42.4 | ) |  |  | ($8.1 | ) |  |  | ($21.1 | ) |  |  | ($37.2 | )
Regulatory liabilities | 22.2 |  |  | 20.3 |  |  | 9.3 |  |  | 11.8 |  |  | 13.5 |  |  | 6.4 |  |  | 10.4 |  |  | 6.8 |  |  | 2.9 |
Balance Sheet Offsetting | Alliant Energy, IPL and WPL do not net the fair value amounts of derivative instruments subject to a master netting arrangement by counterparty on the Consolidated Balance Sheets. However, if Alliant Energy, IPL and WPL did net the fair value amounts of derivative instruments by counterparty, derivative assets and derivative liabilities related to commodity contracts would have been presented on their Consolidated Balance Sheets as follows (in millions):
| Alliant Energy |  | IPL |  | WPL
| Gross |  |  |  | Gross |  |  |  | Gross |  |
| (as reported) |  | Net |  | (as reported) |  | Net |  | (as reported) |  | Net
December 31, 2013 |  |  |  |  |  |  |  |  |  |  |
Derivative assets |  | $26.7 |  |  |  | $23.5 |  |  |  | $21.1 |  |  |  | $19.5 |  |  |  | $5.6 |  |  |  | $4.0 |
Derivative liabilities | 20.8 |  |  | 17.6 |  |  | 5.2 |  |  | 3.6 |  |  | 15.6 |  |  | 14.0 |
December 31, 2012 |  |  |  |  |  |  |  |  |  |  |
Derivative assets | 26.2 |  |  | 19.3 |  |  | 17.5 |  |  | 14.5 |  |  | 8.7 |  |  | 4.8 |
Derivative liabilities | 40.4 |  |  | 33.5 |  |  | 16.1 |  |  | 13.1 |  |  | 24.3 |  |  | 20.4 |
IPL [Member] |
Derivative [Line Items] |
Notional Amounts of Derivative Instruments | As of December 31, 2013, gross notional amounts by delivery year related to outstanding swap contracts, option contracts, physical forward contracts, FTRs and coal contracts that were accounted for as commodity derivative instruments were as follows (units in thousands):
| 2014 |  | 2015 |  | 2016 |  | 2017 |  | 2018 |  | Total
Alliant Energy |  |  |  |  |  |  |  |  |  |  |
Electricity (MWhs) | 5,895 |  |  | 2,717 |  |  | 1,318 |  |  | 1,314 |  |  | 1,314 |  |  | 12,558 |
FTRs (MWhs) | 7,707 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 7,707 |
Natural gas (Dths) | 47,669 |  |  | 8,956 |  |  | 1,639 |  |  | — |  |  | — |  |  | 58,264 |
Coal (tons) | 1,591 |  |  | 936 |  |  | 955 |  |  | 868 |  |  | 714 |  |  | 5,064 |
IPL |  |  |  |  |  |  |  |  |  |  |
Electricity (MWhs) | 2,159 |  |  | 527 |  |  | — |  |  | — |  |  | — |  |  | 2,686 |
FTRs (MWhs) | 4,923 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 4,923 |
Natural gas (Dths) | 37,535 |  |  | 7,381 |  |  | 1,639 |  |  | — |  |  | — |  |  | 46,555 |
Coal (tons) | 270 |  |  | — |  |  | 216 |  |  | 129 |  |  | 184 |  |  | 799 |
WPL |  |  |  |  |  |  |  |  |  |  |
Electricity (MWhs) | 3,736 |  |  | 2,190 |  |  | 1,318 |  |  | 1,314 |  |  | 1,314 |  |  | 9,872 |
FTRs (MWhs) | 2,784 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,784 |
Natural gas (Dths) | 10,134 |  |  | 1,575 |  |  | — |  |  | — |  |  | — |  |  | 11,709 |
Coal (tons) | 1,321 |  |  | 936 |  |  | 739 |  |  | 739 |  |  | 530 |  |  | 4,265 |
Fair Value of Financial Instruments | At December 31, the fair values of current derivative assets are included in “Other current assets,” non-current derivative assets are included in “Deferred charges and other,” current derivative liabilities are included in “Other current liabilities” and non-current derivative liabilities are included in “Other long-term liabilities and deferred credits” on the Consolidated Balance Sheets as follows (in millions):
| Alliant Energy |  | IPL |  | WPL
Commodity contracts | 2013 |  | 2012 |  | 2013 |  | 2012 |  | 2013 |  | 2012
Current derivative assets |  | $25.6 |  |  |  | $23.5 |  |  |  | $20.2 |  |  |  | $17.0 |  |  |  | $5.4 |  |  |  | $6.5 |
Non-current derivative assets | 1.1 |  |  | 2.7 |  |  | 0.9 |  |  | 0.5 |  |  | 0.2 |  |  | 2.2 |
Current derivative liabilities | 6.7 |  |  | 31.1 |  |  | 3.0 |  |  | 14.1 |  |  | 3.7 |  |  | 17.0 |
Non-current derivative liabilities | 14.1 |  |  | 9.3 |  |  | 2.2 |  |  | 2.0 |  |  | 11.9 |  |  | 7.3 |
Gains and Losses from Derivative Instruments Not Designated as Hedging Instruments | Changes in unrealized gains (losses) from commodity derivative instruments not designated as hedging instruments were recorded with offsets to regulatory assets or regulatory liabilities on the Consolidated Balance Sheets as follows (in millions):
| Alliant Energy |  | IPL |  | WPL
| 2013 |  | 2012 |  | 2011 |  | 2013 |  | 2012 |  | 2011 |  | 2013 |  | 2012 |  | 2011
Regulatory assets |  | ($14.7 | ) |  |  | ($37.9 | ) |  |  | ($79.6 | ) |  |  | ($6.6 | ) |  |  | ($16.8 | ) |  |  | ($42.4 | ) |  |  | ($8.1 | ) |  |  | ($21.1 | ) |  |  | ($37.2 | )
Regulatory liabilities | 22.2 |  |  | 20.3 |  |  | 9.3 |  |  | 11.8 |  |  | 13.5 |  |  | 6.4 |  |  | 10.4 |  |  | 6.8 |  |  | 2.9 |
Balance Sheet Offsetting | Alliant Energy, IPL and WPL do not net the fair value amounts of derivative instruments subject to a master netting arrangement by counterparty on the Consolidated Balance Sheets. However, if Alliant Energy, IPL and WPL did net the fair value amounts of derivative instruments by counterparty, derivative assets and derivative liabilities related to commodity contracts would have been presented on their Consolidated Balance Sheets as follows (in millions):
| Alliant Energy |  | IPL |  | WPL
| Gross |  |  |  | Gross |  |  |  | Gross |  |
| (as reported) |  | Net |  | (as reported) |  | Net |  | (as reported) |  | Net
December 31, 2013 |  |  |  |  |  |  |  |  |  |  |
Derivative assets |  | $26.7 |  |  |  | $23.5 |  |  |  | $21.1 |  |  |  | $19.5 |  |  |  | $5.6 |  |  |  | $4.0 |
Derivative liabilities | 20.8 |  |  | 17.6 |  |  | 5.2 |  |  | 3.6 |  |  | 15.6 |  |  | 14.0 |
December 31, 2012 |  |  |  |  |  |  |  |  |  |  |
Derivative assets | 26.2 |  |  | 19.3 |  |  | 17.5 |  |  | 14.5 |  |  | 8.7 |  |  | 4.8 |
Derivative liabilities | 40.4 |  |  | 33.5 |  |  | 16.1 |  |  | 13.1 |  |  | 24.3 |  |  | 20.4 |
WPL [Member] |
Derivative [Line Items] |
Notional Amounts of Derivative Instruments | As of December 31, 2013, gross notional amounts by delivery year related to outstanding swap contracts, option contracts, physical forward contracts, FTRs and coal contracts that were accounted for as commodity derivative instruments were as follows (units in thousands):
| 2014 |  | 2015 |  | 2016 |  | 2017 |  | 2018 |  | Total
Alliant Energy |  |  |  |  |  |  |  |  |  |  |
Electricity (MWhs) | 5,895 |  |  | 2,717 |  |  | 1,318 |  |  | 1,314 |  |  | 1,314 |  |  | 12,558 |
FTRs (MWhs) | 7,707 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 7,707 |
Natural gas (Dths) | 47,669 |  |  | 8,956 |  |  | 1,639 |  |  | — |  |  | — |  |  | 58,264 |
Coal (tons) | 1,591 |  |  | 936 |  |  | 955 |  |  | 868 |  |  | 714 |  |  | 5,064 |
IPL |  |  |  |  |  |  |  |  |  |  |
Electricity (MWhs) | 2,159 |  |  | 527 |  |  | — |  |  | — |  |  | — |  |  | 2,686 |
FTRs (MWhs) | 4,923 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 4,923 |
Natural gas (Dths) | 37,535 |  |  | 7,381 |  |  | 1,639 |  |  | — |  |  | — |  |  | 46,555 |
Coal (tons) | 270 |  |  | — |  |  | 216 |  |  | 129 |  |  | 184 |  |  | 799 |
WPL |  |  |  |  |  |  |  |  |  |  |
Electricity (MWhs) | 3,736 |  |  | 2,190 |  |  | 1,318 |  |  | 1,314 |  |  | 1,314 |  |  | 9,872 |
FTRs (MWhs) | 2,784 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,784 |
Natural gas (Dths) | 10,134 |  |  | 1,575 |  |  | — |  |  | — |  |  | — |  |  | 11,709 |
Coal (tons) | 1,321 |  |  | 936 |  |  | 739 |  |  | 739 |  |  | 530 |  |  | 4,265 |
Fair Value of Financial Instruments | At December 31, the fair values of current derivative assets are included in “Other current assets,” non-current derivative assets are included in “Deferred charges and other,” current derivative liabilities are included in “Other current liabilities” and non-current derivative liabilities are included in “Other long-term liabilities and deferred credits” on the Consolidated Balance Sheets as follows (in millions):
| Alliant Energy |  | IPL |  | WPL
Commodity contracts | 2013 |  | 2012 |  | 2013 |  | 2012 |  | 2013 |  | 2012
Current derivative assets |  | $25.6 |  |  |  | $23.5 |  |  |  | $20.2 |  |  |  | $17.0 |  |  |  | $5.4 |  |  |  | $6.5 |
Non-current derivative assets | 1.1 |  |  | 2.7 |  |  | 0.9 |  |  | 0.5 |  |  | 0.2 |  |  | 2.2 |
Current derivative liabilities | 6.7 |  |  | 31.1 |  |  | 3.0 |  |  | 14.1 |  |  | 3.7 |  |  | 17.0 |
Non-current derivative liabilities | 14.1 |  |  | 9.3 |  |  | 2.2 |  |  | 2.0 |  |  | 11.9 |  |  | 7.3 |
Gains and Losses from Derivative Instruments Not Designated as Hedging Instruments | Changes in unrealized gains (losses) from commodity derivative instruments not designated as hedging instruments were recorded with offsets to regulatory assets or regulatory liabilities on the Consolidated Balance Sheets as follows (in millions):
| Alliant Energy |  | IPL |  | WPL
| 2013 |  | 2012 |  | 2011 |  | 2013 |  | 2012 |  | 2011 |  | 2013 |  | 2012 |  | 2011
Regulatory assets |  | ($14.7 | ) |  |  | ($37.9 | ) |  |  | ($79.6 | ) |  |  | ($6.6 | ) |  |  | ($16.8 | ) |  |  | ($42.4 | ) |  |  | ($8.1 | ) |  |  | ($21.1 | ) |  |  | ($37.2 | )
Regulatory liabilities | 22.2 |  |  | 20.3 |  |  | 9.3 |  |  | 11.8 |  |  | 13.5 |  |  | 6.4 |  |  | 10.4 |  |  | 6.8 |  |  | 2.9 |
Balance Sheet Offsetting | Alliant Energy, IPL and WPL do not net the fair value amounts of derivative instruments subject to a master netting arrangement by counterparty on the Consolidated Balance Sheets. However, if Alliant Energy, IPL and WPL did net the fair value amounts of derivative instruments by counterparty, derivative assets and derivative liabilities related to commodity contracts would have been presented on their Consolidated Balance Sheets as follows (in millions):
| Alliant Energy |  | IPL |  | WPL
| Gross |  |  |  | Gross |  |  |  | Gross |  |
| (as reported) |  | Net |  | (as reported) |  | Net |  | (as reported) |  | Net
December 31, 2013 |  |  |  |  |  |  |  |  |  |  |
Derivative assets |  | $26.7 |  |  |  | $23.5 |  |  |  | $21.1 |  |  |  | $19.5 |  |  |  | $5.6 |  |  |  | $4.0 |
Derivative liabilities | 20.8 |  |  | 17.6 |  |  | 5.2 |  |  | 3.6 |  |  | 15.6 |  |  | 14.0 |
December 31, 2012 |  |  |  |  |  |  |  |  |  |  |
Derivative assets | 26.2 |  |  | 19.3 |  |  | 17.5 |  |  | 14.5 |  |  | 8.7 |  |  | 4.8 |
Derivative liabilities | 40.4 |  |  | 33.5 |  |  | 16.1 |  |  | 13.1 |  |  | 24.3 |  |  | 20.4 |

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- Definition Tabular disclosure of the location and amount of derivative instruments and nonderivative instruments designated as hedging instruments reported before netting adjustments, and the amount of gain (loss) on derivative instruments and nonderivative instruments designated and qualified as hedging instruments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4A -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5618551-113959 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624171-113959 + Details
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