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Discontinued Operations And Assets And Liabilities Held For Sale | 9 Months Ended
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Sep. 30, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
Discontinued Operations and Assets and Liabilities Held For Sale | DISCONTINUED OPERATIONS AND ASSETS AND LIABILITIES HELD FOR SALE In 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 for the three and nine months ended September 30 was as follows (in millions):
| Three Months |  | Nine Months
| 2015 |  | 2014 |  | 2015 |  | 2014
Operating expenses |  | $0.3 |  |  |  | $2.8 |  |  |  | $2.3 |  |  |  | $3.4 |
Loss before income taxes | (0.3 | ) |  | (2.8 | ) |  | (2.3 | ) |  | (3.4 | )
Income tax benefit | (0.2 | ) |  | (0.9 | ) |  | (0.9 | ) |  | (1.2 | )
Loss from discontinued operations, net of tax |  | ($0.1 | ) |  |  | ($1.9 | ) |  |  | ($1.4 | ) |  |  | ($2.2 | )
Refer to Note 13(d) for further discussion of warranty claims associated with RMT that have resulted in operating expenses subsequent to the sale. In April 2015, IPL completed the sale of its Minnesota natural gas distribution assets, which qualified as held for sale as of December 31, 2014. In July 2015, IPL completed the sale of its Minnesota electric distribution assets. Alliant Energy and IPL evaluated the sales of IPL’s Minnesota electric and natural gas distribution assets and believe such sales did not represent a strategic shift that has, or will have, a major effect on their operational and financial results. As a result, the operating results of IPL’s Minnesota electric and natural gas distribution assets have not been separately classified and reported as discontinued operations in Alliant Energy’s and IPL’s income statements. As of December 31, 2014, Alliant Energy’s and IPL’s balance sheets included assets held for sale related to IPL’s Minnesota natural gas distribution assets 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 |
Non-current regulatory 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 |
Refer to Note 3 for further discussion of IPL’s sales of its Minnesota electric and natural gas distribution assets.
IPL [Member] |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
Discontinued Operations and Assets and Liabilities Held For Sale | DISCONTINUED OPERATIONS AND ASSETS AND LIABILITIES HELD FOR SALE In 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 for the three and nine months ended September 30 was as follows (in millions):
| Three Months |  | Nine Months
| 2015 |  | 2014 |  | 2015 |  | 2014
Operating expenses |  | $0.3 |  |  |  | $2.8 |  |  |  | $2.3 |  |  |  | $3.4 |
Loss before income taxes | (0.3 | ) |  | (2.8 | ) |  | (2.3 | ) |  | (3.4 | )
Income tax benefit | (0.2 | ) |  | (0.9 | ) |  | (0.9 | ) |  | (1.2 | )
Loss from discontinued operations, net of tax |  | ($0.1 | ) |  |  | ($1.9 | ) |  |  | ($1.4 | ) |  |  | ($2.2 | )
Refer to Note 13(d) for further discussion of warranty claims associated with RMT that have resulted in operating expenses subsequent to the sale. In April 2015, IPL completed the sale of its Minnesota natural gas distribution assets, which qualified as held for sale as of December 31, 2014. In July 2015, IPL completed the sale of its Minnesota electric distribution assets. Alliant Energy and IPL evaluated the sales of IPL’s Minnesota electric and natural gas distribution assets and believe such sales did not represent a strategic shift that has, or will have, a major effect on their operational and financial results. As a result, the operating results of IPL’s Minnesota electric and natural gas distribution assets have not been separately classified and reported as discontinued operations in Alliant Energy’s and IPL’s income statements. As of December 31, 2014, Alliant Energy’s and IPL’s balance sheets included assets held for sale related to IPL’s Minnesota natural gas distribution assets 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 |
Non-current regulatory 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 |
Refer to Note 3 for further discussion of IPL’s sales of its Minnesota electric and natural gas distribution assets.

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