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Discontinued Operations and Assets and Liabilities Held For Sale | 12 Months Ended
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Dec. 31, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
Discontinued Operations | DISCONTINUED OPERATIONS AND ASSETS AND LIABILITIES HELD FOR SALE In January 2013, Alliant Energy sold RMT to narrow its strategic focus and risk profile. The operating results of RMT have been separately classified and reported as discontinued operations in Alliant Energy’s income statements. A summary of the components of discontinued operations in Alliant Energy’s income statements was as follows (in millions):
| 2014 |  | 2013 |  | 2012
Operating revenues |  | $— |  |  |  | $0.9 |  |  |  | $289.2 |
Operating expenses | 3.7 |  |  | 9.9 |  |  | 297.0 |
Interest expense and other | — |  |  | — |  |  | 0.7 |
Loss before income taxes | (3.7 | ) |  | (9.0 | ) |  | (8.5 | )
Income tax benefit | (1.3 | ) |  | (3.1 | ) |  | (3.4 | )
Loss from discontinued operations, net of tax |  | ($2.4 | ) |  |  | ($5.9 | ) |  |  | ($5.1 | )
Refer to Note 16(d) for further discussion of RMT. In December 2014, the MPUC issued an order approving the proposed sale of IPL’s Minnesota natural gas distribution assets. As a result, these assets qualified as held for sale as of December 31, 2014. As of December 31, 2014, Alliant Energy’s and IPL’s balance sheets included assets held for sale recorded in “Other current assets” and liabilities held for sale recorded in “Other current liabilities” as follows (in millions):
Assets held for sale: |
Current assets |  | $1.1 |
Property, plant and equipment, net | 11.0 |
Other assets | 7.0 |
Total assets held for sale | 19.1 |
Liabilities held for sale: |
Current liabilities | 1.0 |
Other liabilities | 7.1 |
Total liabilities held for sale | 8.1 |
Net assets held for sale |  | $11.0 |
The operating results of IPL’s Minnesota natural gas distribution assets have not been separately classified and reported as discontinued operations in Alliant Energy’s and IPL’s income statements. Refer to Note 1(p) for discussion of Alliant Energy’s and IPL’s evaluation of discontinued operations related to these assets. Refer to Note 3 for further discussion of IPL’s anticipated sale of its Minnesota natural gas distribution assets.
IPL [Member] |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
Discontinued Operations | DISCONTINUED OPERATIONS AND ASSETS AND LIABILITIES HELD FOR SALE In January 2013, Alliant Energy sold RMT to narrow its strategic focus and risk profile. The operating results of RMT have been separately classified and reported as discontinued operations in Alliant Energy’s income statements. A summary of the components of discontinued operations in Alliant Energy’s income statements was as follows (in millions):
| 2014 |  | 2013 |  | 2012
Operating revenues |  | $— |  |  |  | $0.9 |  |  |  | $289.2 |
Operating expenses | 3.7 |  |  | 9.9 |  |  | 297.0 |
Interest expense and other | — |  |  | — |  |  | 0.7 |
Loss before income taxes | (3.7 | ) |  | (9.0 | ) |  | (8.5 | )
Income tax benefit | (1.3 | ) |  | (3.1 | ) |  | (3.4 | )
Loss from discontinued operations, net of tax |  | ($2.4 | ) |  |  | ($5.9 | ) |  |  | ($5.1 | )
Refer to Note 16(d) for further discussion of RMT. In December 2014, the MPUC issued an order approving the proposed sale of IPL’s Minnesota natural gas distribution assets. As a result, these assets qualified as held for sale as of December 31, 2014. As of December 31, 2014, Alliant Energy’s and IPL’s balance sheets included assets held for sale recorded in “Other current assets” and liabilities held for sale recorded in “Other current liabilities” as follows (in millions):
Assets held for sale: |
Current assets |  | $1.1 |
Property, plant and equipment, net | 11.0 |
Other assets | 7.0 |
Total assets held for sale | 19.1 |
Liabilities held for sale: |
Current liabilities | 1.0 |
Other liabilities | 7.1 |
Total liabilities held for sale | 8.1 |
Net assets held for sale |  | $11.0 |
The operating results of IPL’s Minnesota natural gas distribution assets have not been separately classified and reported as discontinued operations in Alliant Energy’s and IPL’s income statements. Refer to Note 1(p) for discussion of Alliant Energy’s and IPL’s evaluation of discontinued operations related to these assets. Refer to Note 3 for further discussion of IPL’s anticipated sale of its Minnesota natural gas distribution assets.

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- Definition The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2941-110230 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1012-107759 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1510-107760 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1020-107759 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1436-107760 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1474-107760 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=8077374&loc=d3e2443-110228 + Details
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