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Common Equity
3 Months Ended
Mar. 31, 2014
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, 2014
110,943,669

Equity-based compensation plans (Note 9(b))
37,049

Other
(43,536
)
Shares outstanding, March 31, 2014
110,937,182


Dividend Restrictions - As of March 31, 2014, IPL’s amount of retained earnings that were free of dividend restrictions was $502 million. As of March 31, 2014, WPL’s amount of retained earnings that were free of dividend restrictions was $89 million for the remainder of 2014.

Restricted Net Assets of Subsidiaries - As of March 31, 2014, 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 three months ended March 31, 2014, IPL received capital contributions of $30.0 million from its parent company. For the three months ended March 31, 2014, IPL and WPL each paid common stock dividends of $35.0 million and $29.7 million, respectively, to its parent company.

Comprehensive Income - For the three months ended March 31, 2014 and 2013, Alliant Energy had no other comprehensive income; therefore, its comprehensive income was equal to its net income and its comprehensive income attributable to Alliant Energy common shareowners was equal to its net income attributable to Alliant Energy common shareowners for such periods. For the three months ended March 31, 2014 and 2013, IPL and WPL had no other comprehensive income; therefore, their comprehensive income was equal to their net income and their comprehensive income available for common stock was equal to their earnings available for common stock for such periods.
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, 2014
110,943,669

Equity-based compensation plans (Note 9(b))
37,049

Other
(43,536
)
Shares outstanding, March 31, 2014
110,937,182


Dividend Restrictions - As of March 31, 2014, IPL’s amount of retained earnings that were free of dividend restrictions was $502 million. As of March 31, 2014, WPL’s amount of retained earnings that were free of dividend restrictions was $89 million for the remainder of 2014.

Restricted Net Assets of Subsidiaries - As of March 31, 2014, 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 three months ended March 31, 2014, IPL received capital contributions of $30.0 million from its parent company. For the three months ended March 31, 2014, IPL and WPL each paid common stock dividends of $35.0 million and $29.7 million, respectively, to its parent company.

Comprehensive Income - For the three months ended March 31, 2014 and 2013, Alliant Energy had no other comprehensive income; therefore, its comprehensive income was equal to its net income and its comprehensive income attributable to Alliant Energy common shareowners was equal to its net income attributable to Alliant Energy common shareowners for such periods. For the three months ended March 31, 2014 and 2013, IPL and WPL had no other comprehensive income; therefore, their comprehensive income was equal to their net income and their comprehensive income available for common stock was equal to their earnings available for common stock for such periods.
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, 2014
110,943,669

Equity-based compensation plans (Note 9(b))
37,049

Other
(43,536
)
Shares outstanding, March 31, 2014
110,937,182


Dividend Restrictions - As of March 31, 2014, IPL’s amount of retained earnings that were free of dividend restrictions was $502 million. As of March 31, 2014, WPL’s amount of retained earnings that were free of dividend restrictions was $89 million for the remainder of 2014.

Restricted Net Assets of Subsidiaries - As of March 31, 2014, 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 three months ended March 31, 2014, IPL received capital contributions of $30.0 million from its parent company. For the three months ended March 31, 2014, IPL and WPL each paid common stock dividends of $35.0 million and $29.7 million, respectively, to its parent company.

Comprehensive Income - For the three months ended March 31, 2014 and 2013, Alliant Energy had no other comprehensive income; therefore, its comprehensive income was equal to its net income and its comprehensive income attributable to Alliant Energy common shareowners was equal to its net income attributable to Alliant Energy common shareowners for such periods. For the three months ended March 31, 2014 and 2013, IPL and WPL had no other comprehensive income; therefore, their comprehensive income was equal to their net income and their comprehensive income available for common stock was equal to their earnings available for common stock for such periods.