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Derivative Instruments (Tables)

3 Months Ended

Mar. 31, 2014

Derivative [Line Items]

Notional Amounts Of Derivative Instruments

As of March 31, 2014, 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)	4,895			2,912			1,318			1,314			1,314			11,753
FTRs (MWhs)	3,037			—			—			—			—			3,037
Natural gas (Dths)	29,496			10,842			2,959			—			—			43,297
Coal (tons)	1,194			936			955			868			714			4,667
IPL
Electricity (MWhs)	1,955			722			—			—			—			2,677
FTRs (MWhs)	1,963			—			—			—			—			1,963
Natural gas (Dths)	20,185			8,815			2,504			—			—			31,504
Coal (tons)	203			—			216			129			184			732
WPL
Electricity (MWhs)	2,940			2,190			1,318			1,314			1,314			9,076
FTRs (MWhs)	1,074			—			—			—			—			1,074
Natural gas (Dths)	9,311			2,027			455			—			—			11,793
Coal (tons)	991			936			739			739			530			3,935

Fair Value Of Financial Instruments

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 balance sheets as follows (in millions):

	Alliant Energy								IPL								WPL
Commodity contracts	March 31, 2014				December 31, 2013				March 31, 2014				December 31, 2013				March 31, 2014				December 31, 2013
Current derivative assets		$31.5				$25.6				$15.4				$20.2				$16.1				$5.4
Non-current derivative assets	9.8				1.1				0.5				0.9				9.3				0.2
Current derivative liabilities	4.2				6.7				1.1				3.0				3.1				3.7
Non-current derivative liabilities	4.8				14.1				1.1				2.2				3.7				11.9

Gains And Losses From Derivative Instruments Not Designated As Hedging Instruments

Changes in unrealized gains from commodity derivative instruments were recorded with offsets to regulatory assets or regulatory liabilities on the balance sheets as follows (in millions):

	Alliant Energy								IPL								WPL
	2014				2013				2014				2013				2014				2013
Three Months Ended March 31
Regulatory assets		$10.1				$9.5				$5.5				$2.7				$4.6				$6.8
Regulatory liabilities	48.1				16.4				12.1				8.8				36.0				7.6

Credit Risk-related Contingent Features

The aggregate fair value of all derivative instruments with credit risk-related contingent features in a net liability position, as well as amounts that would be required to be posted as credit support to counterparties by Alliant Energy, IPL or WPL if the most restrictive credit risk-related contingent features for derivative agreements in a net liability position were triggered, were as follows (in millions):

	March 31, 2014												December 31, 2013
	Alliant Energy				IPL				WPL				Alliant Energy				IPL				WPL
Aggregate fair value		$9.0				$2.2				$6.8				$20.8				$5.2				$15.6
Credit support to be posted if triggered	9.0				2.2				6.8				20.8				5.2				15.6

Balance Sheet Offsetting

The fair value amounts of derivative instruments subject to a master netting arrangement are not netted by counterparty on the balance sheets. However, if the fair value amounts of derivative instruments by counterparty were netted, derivative assets and derivative liabilities related to commodity contracts would have been presented on the balance sheets as follows (in millions):

	Alliant Energy								IPL								WPL
	Gross								Gross								Gross
	(as reported)				Net				(as reported)				Net				(as reported)				Net
March 31, 2014
Derivative assets		$41.3				$32.3				$15.9				$9.7				$25.4				$22.6
Derivative liabilities	9.0				4.9				2.2				0.9				6.8				4.0
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

IPL [Member]

Derivative [Line Items]

Notional Amounts Of Derivative Instruments

As of March 31, 2014, 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)	4,895			2,912			1,318			1,314			1,314			11,753
FTRs (MWhs)	3,037			—			—			—			—			3,037
Natural gas (Dths)	29,496			10,842			2,959			—			—			43,297
Coal (tons)	1,194			936			955			868			714			4,667
IPL
Electricity (MWhs)	1,955			722			—			—			—			2,677
FTRs (MWhs)	1,963			—			—			—			—			1,963
Natural gas (Dths)	20,185			8,815			2,504			—			—			31,504
Coal (tons)	203			—			216			129			184			732
WPL
Electricity (MWhs)	2,940			2,190			1,318			1,314			1,314			9,076
FTRs (MWhs)	1,074			—			—			—			—			1,074
Natural gas (Dths)	9,311			2,027			455			—			—			11,793
Coal (tons)	991			936			739			739			530			3,935

Fair Value Of Financial Instruments

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 balance sheets as follows (in millions):

	Alliant Energy								IPL								WPL
Commodity contracts	March 31, 2014				December 31, 2013				March 31, 2014				December 31, 2013				March 31, 2014				December 31, 2013
Current derivative assets		$31.5				$25.6				$15.4				$20.2				$16.1				$5.4
Non-current derivative assets	9.8				1.1				0.5				0.9				9.3				0.2
Current derivative liabilities	4.2				6.7				1.1				3.0				3.1				3.7
Non-current derivative liabilities	4.8				14.1				1.1				2.2				3.7				11.9

Gains And Losses From Derivative Instruments Not Designated As Hedging Instruments

Changes in unrealized gains from commodity derivative instruments were recorded with offsets to regulatory assets or regulatory liabilities on the balance sheets as follows (in millions):

	Alliant Energy								IPL								WPL
	2014				2013				2014				2013				2014				2013
Three Months Ended March 31
Regulatory assets		$10.1				$9.5				$5.5				$2.7				$4.6				$6.8
Regulatory liabilities	48.1				16.4				12.1				8.8				36.0				7.6

Credit Risk-related Contingent Features

The aggregate fair value of all derivative instruments with credit risk-related contingent features in a net liability position, as well as amounts that would be required to be posted as credit support to counterparties by Alliant Energy, IPL or WPL if the most restrictive credit risk-related contingent features for derivative agreements in a net liability position were triggered, were as follows (in millions):

	March 31, 2014												December 31, 2013
	Alliant Energy				IPL				WPL				Alliant Energy				IPL				WPL
Aggregate fair value		$9.0				$2.2				$6.8				$20.8				$5.2				$15.6
Credit support to be posted if triggered	9.0				2.2				6.8				20.8				5.2				15.6

Balance Sheet Offsetting

The fair value amounts of derivative instruments subject to a master netting arrangement are not netted by counterparty on the balance sheets. However, if the fair value amounts of derivative instruments by counterparty were netted, derivative assets and derivative liabilities related to commodity contracts would have been presented on the balance sheets as follows (in millions):

	Alliant Energy								IPL								WPL
	Gross								Gross								Gross
	(as reported)				Net				(as reported)				Net				(as reported)				Net
March 31, 2014
Derivative assets		$41.3				$32.3				$15.9				$9.7				$25.4				$22.6
Derivative liabilities	9.0				4.9				2.2				0.9				6.8				4.0
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

WPL [Member]

Derivative [Line Items]

Notional Amounts Of Derivative Instruments

As of March 31, 2014, 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)	4,895			2,912			1,318			1,314			1,314			11,753
FTRs (MWhs)	3,037			—			—			—			—			3,037
Natural gas (Dths)	29,496			10,842			2,959			—			—			43,297
Coal (tons)	1,194			936			955			868			714			4,667
IPL
Electricity (MWhs)	1,955			722			—			—			—			2,677
FTRs (MWhs)	1,963			—			—			—			—			1,963
Natural gas (Dths)	20,185			8,815			2,504			—			—			31,504
Coal (tons)	203			—			216			129			184			732
WPL
Electricity (MWhs)	2,940			2,190			1,318			1,314			1,314			9,076
FTRs (MWhs)	1,074			—			—			—			—			1,074
Natural gas (Dths)	9,311			2,027			455			—			—			11,793
Coal (tons)	991			936			739			739			530			3,935

Fair Value Of Financial Instruments

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 balance sheets as follows (in millions):

	Alliant Energy								IPL								WPL
Commodity contracts	March 31, 2014				December 31, 2013				March 31, 2014				December 31, 2013				March 31, 2014				December 31, 2013
Current derivative assets		$31.5				$25.6				$15.4				$20.2				$16.1				$5.4
Non-current derivative assets	9.8				1.1				0.5				0.9				9.3				0.2
Current derivative liabilities	4.2				6.7				1.1				3.0				3.1				3.7
Non-current derivative liabilities	4.8				14.1				1.1				2.2				3.7				11.9

Gains And Losses From Derivative Instruments Not Designated As Hedging Instruments

Changes in unrealized gains from commodity derivative instruments were recorded with offsets to regulatory assets or regulatory liabilities on the balance sheets as follows (in millions):

	Alliant Energy								IPL								WPL
	2014				2013				2014				2013				2014				2013
Three Months Ended March 31
Regulatory assets		$10.1				$9.5				$5.5				$2.7				$4.6				$6.8
Regulatory liabilities	48.1				16.4				12.1				8.8				36.0				7.6

Credit Risk-related Contingent Features

The aggregate fair value of all derivative instruments with credit risk-related contingent features in a net liability position, as well as amounts that would be required to be posted as credit support to counterparties by Alliant Energy, IPL or WPL if the most restrictive credit risk-related contingent features for derivative agreements in a net liability position were triggered, were as follows (in millions):

	March 31, 2014												December 31, 2013
	Alliant Energy				IPL				WPL				Alliant Energy				IPL				WPL
Aggregate fair value		$9.0				$2.2				$6.8				$20.8				$5.2				$15.6
Credit support to be posted if triggered	9.0				2.2				6.8				20.8				5.2				15.6

Balance Sheet Offsetting

The fair value amounts of derivative instruments subject to a master netting arrangement are not netted by counterparty on the balance sheets. However, if the fair value amounts of derivative instruments by counterparty were netted, derivative assets and derivative liabilities related to commodity contracts would have been presented on the balance sheets as follows (in millions):

	Alliant Energy								IPL								WPL
	Gross								Gross								Gross
	(as reported)				Net				(as reported)				Net				(as reported)				Net
March 31, 2014
Derivative assets		$41.3				$32.3				$15.9				$9.7				$25.4				$22.6
Derivative liabilities	9.0				4.9				2.2				0.9				6.8				4.0
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

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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

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-Publisher FASB

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Tabular disclosure of the location and fair value amounts of derivative instruments (and nonderivative instruments that are designated and qualify as hedging instruments) reported in the statement of financial position.

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