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Derivative Instruments (Tables)

6 Months Ended

Jun. 30, 2014

Derivative [Line Items]

Notional Amounts Of Derivative Instruments

As of June 30, 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)	3,925			3,664			1,318			1,314			1,314			11,535
FTRs (MWhs)	11,894			9,560			—			—			—			21,454
Natural gas (Dths)	26,019			12,721			3,278			90			—			42,108
Coal (tons)	1,672			1,490			1,899			1,073			1,113			7,247
IPL
Electricity (MWhs)	1,854			1,474			—			—			—			3,328
FTRs (MWhs)	6,700			5,558			—			—			—			12,258
Natural gas (Dths)	18,965			9,623			2,823			90			—			31,501
Coal (tons)	532			75			830			274			387			2,098
WPL
Electricity (MWhs)	2,071			2,190			1,318			1,314			1,314			8,207
FTRs (MWhs)	5,194			4,002			—			—			—			9,196
Natural gas (Dths)	7,054			3,098			455			—			—			10,607
Coal (tons)	1,140			1,415			1,069			799			726			5,149

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	June 30, 2014				December 31, 2013				June 30, 2014				December 31, 2013				June 30, 2014				December 31, 2013
Current derivative assets		$96.5				$25.6				$71.8				$20.2				$24.7				$5.4
Non-current derivative assets	22.5				1.1				1.2				0.9				21.3				0.2
Current derivative liabilities	7.9				6.7				4.0				3.0				3.9				3.7
Non-current derivative liabilities	5.4				14.1				2.3				2.2				3.1				11.9

Gains And Losses From Derivative Instruments

Changes in unrealized gains (losses) 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 June 30
Regulatory assets		($4.6	)			($25.9	)			($4.1	)			($6.9	)			($0.5	)			($19.0	)
Regulatory liabilities	21.3				1.2				3.8				(2.5		)		17.5				3.7
Six Months Ended June 30
Regulatory assets	5.5				(16.4		)		1.4				(4.2		)		4.1				(12.2		)
Regulatory liabilities	69.4				17.6				15.9				6.3				53.5				11.3

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):

	June 30, 2014												December 31, 2013
	Alliant Energy				IPL				WPL				Alliant Energy				IPL				WPL
Aggregate fair value		$13.3				$6.3				$7.0				$20.8				$5.2				$15.6
Credit support to be posted if triggered	13.3				6.3				7.0				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
June 30, 2014
Derivative assets		$119.0				$103.9				$73.0				$68.8				$46.0				$35.1
Derivative liabilities	13.3				6.6				6.3				2.4				7.0				4.2
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 June 30, 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)	3,925			3,664			1,318			1,314			1,314			11,535
FTRs (MWhs)	11,894			9,560			—			—			—			21,454
Natural gas (Dths)	26,019			12,721			3,278			90			—			42,108
Coal (tons)	1,672			1,490			1,899			1,073			1,113			7,247
IPL
Electricity (MWhs)	1,854			1,474			—			—			—			3,328
FTRs (MWhs)	6,700			5,558			—			—			—			12,258
Natural gas (Dths)	18,965			9,623			2,823			90			—			31,501
Coal (tons)	532			75			830			274			387			2,098
WPL
Electricity (MWhs)	2,071			2,190			1,318			1,314			1,314			8,207
FTRs (MWhs)	5,194			4,002			—			—			—			9,196
Natural gas (Dths)	7,054			3,098			455			—			—			10,607
Coal (tons)	1,140			1,415			1,069			799			726			5,149

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	June 30, 2014				December 31, 2013				June 30, 2014				December 31, 2013				June 30, 2014				December 31, 2013
Current derivative assets		$96.5				$25.6				$71.8				$20.2				$24.7				$5.4
Non-current derivative assets	22.5				1.1				1.2				0.9				21.3				0.2
Current derivative liabilities	7.9				6.7				4.0				3.0				3.9				3.7
Non-current derivative liabilities	5.4				14.1				2.3				2.2				3.1				11.9

Gains And Losses From Derivative Instruments

Changes in unrealized gains (losses) 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 June 30
Regulatory assets		($4.6	)			($25.9	)			($4.1	)			($6.9	)			($0.5	)			($19.0	)
Regulatory liabilities	21.3				1.2				3.8				(2.5		)		17.5				3.7
Six Months Ended June 30
Regulatory assets	5.5				(16.4		)		1.4				(4.2		)		4.1				(12.2		)
Regulatory liabilities	69.4				17.6				15.9				6.3				53.5				11.3

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):

	June 30, 2014												December 31, 2013
	Alliant Energy				IPL				WPL				Alliant Energy				IPL				WPL
Aggregate fair value		$13.3				$6.3				$7.0				$20.8				$5.2				$15.6
Credit support to be posted if triggered	13.3				6.3				7.0				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
June 30, 2014
Derivative assets		$119.0				$103.9				$73.0				$68.8				$46.0				$35.1
Derivative liabilities	13.3				6.6				6.3				2.4				7.0				4.2
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 June 30, 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)	3,925			3,664			1,318			1,314			1,314			11,535
FTRs (MWhs)	11,894			9,560			—			—			—			21,454
Natural gas (Dths)	26,019			12,721			3,278			90			—			42,108
Coal (tons)	1,672			1,490			1,899			1,073			1,113			7,247
IPL
Electricity (MWhs)	1,854			1,474			—			—			—			3,328
FTRs (MWhs)	6,700			5,558			—			—			—			12,258
Natural gas (Dths)	18,965			9,623			2,823			90			—			31,501
Coal (tons)	532			75			830			274			387			2,098
WPL
Electricity (MWhs)	2,071			2,190			1,318			1,314			1,314			8,207
FTRs (MWhs)	5,194			4,002			—			—			—			9,196
Natural gas (Dths)	7,054			3,098			455			—			—			10,607
Coal (tons)	1,140			1,415			1,069			799			726			5,149

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	June 30, 2014				December 31, 2013				June 30, 2014				December 31, 2013				June 30, 2014				December 31, 2013
Current derivative assets		$96.5				$25.6				$71.8				$20.2				$24.7				$5.4
Non-current derivative assets	22.5				1.1				1.2				0.9				21.3				0.2
Current derivative liabilities	7.9				6.7				4.0				3.0				3.9				3.7
Non-current derivative liabilities	5.4				14.1				2.3				2.2				3.1				11.9

Gains And Losses From Derivative Instruments

Changes in unrealized gains (losses) 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 June 30
Regulatory assets		($4.6	)			($25.9	)			($4.1	)			($6.9	)			($0.5	)			($19.0	)
Regulatory liabilities	21.3				1.2				3.8				(2.5		)		17.5				3.7
Six Months Ended June 30
Regulatory assets	5.5				(16.4		)		1.4				(4.2		)		4.1				(12.2		)
Regulatory liabilities	69.4				17.6				15.9				6.3				53.5				11.3

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):

	June 30, 2014												December 31, 2013
	Alliant Energy				IPL				WPL				Alliant Energy				IPL				WPL
Aggregate fair value		$13.3				$6.3				$7.0				$20.8				$5.2				$15.6
Credit support to be posted if triggered	13.3				6.3				7.0				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
June 30, 2014
Derivative assets		$119.0				$103.9				$73.0				$68.8				$46.0				$35.1
Derivative liabilities	13.3				6.6				6.3				2.4				7.0				4.2
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.

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