JOINTLY-OWNED ELECTRIC UTILITY PLANT

Under joint ownership agreements with other utilities, IPL and WPL have undivided ownership interests in jointly-owned EGUs. Each of the respective owners is responsible for the financing of its portion of the construction costs. IPL’s and WPL’s shares of expenses from jointly-owned EGUs are included in the corresponding operating expenses (e.g., electric production fuel, other operation and maintenance, etc.) in the income statements. Information relative to IPL’s and WPL’s ownership interest in these jointly-owned EGUs at December 31, 2020 was as follows (dollars in millions):


	Ownership	Electric	Accumulated Provision	Construction
	Interest %	Plant	for Depreciation	Work in Progress
IPL
Ottumwa Unit 1	48.0%	$580	$195	$22
George Neal Unit 4	25.7%	192	96	2
George Neal Unit 3	28.0%	171	67	—
Louisa Unit 1	4.0%	39	22	—
		982	380	24
WPL
Columbia Units 1-2	53.5%	786	289	4
West Riverside	91.8%	686	12	13
Forward Wind Energy Center	42.6%	120	46	—
		1,592	347	17
Alliant Energy		$2,574	$727	$41

Jointly-Owned Electric Utility Plant

JOINTLY-OWNED ELECTRIC UTILITY PLANT

Under joint ownership agreements with other utilities, IPL and WPL have undivided ownership interests in jointly-owned EGUs. Each of the respective owners is responsible for the financing of its portion of the construction costs. IPL’s and WPL’s shares of expenses from jointly-owned EGUs are included in the corresponding operating expenses (e.g., electric production fuel, other operation and maintenance, etc.) in the income statements. Information relative to IPL’s and WPL’s ownership interest in these jointly-owned EGUs at December 31, 2020 was as follows (dollars in millions):


	Ownership	Electric	Accumulated Provision	Construction
	Interest %	Plant	for Depreciation	Work in Progress
IPL
Ottumwa Unit 1	48.0%	$580	$195	$22
George Neal Unit 4	25.7%	192	96	2
George Neal Unit 3	28.0%	171	67	—
Louisa Unit 1	4.0%	39	22	—
		982	380	24
WPL
Columbia Units 1-2	53.5%	786	289	4
West Riverside	91.8%	686	12	13
Forward Wind Energy Center	42.6%	120	46	—
		1,592	347	17
Alliant Energy		$2,574	$727	$41

Jointly-Owned Electric Utility Plant

JOINTLY-OWNED ELECTRIC UTILITY PLANT

Under joint ownership agreements with other utilities, IPL and WPL have undivided ownership interests in jointly-owned EGUs. Each of the respective owners is responsible for the financing of its portion of the construction costs. IPL’s and WPL’s shares of expenses from jointly-owned EGUs are included in the corresponding operating expenses (e.g., electric production fuel, other operation and maintenance, etc.) in the income statements. Information relative to IPL’s and WPL’s ownership interest in these jointly-owned EGUs at December 31, 2020 was as follows (dollars in millions):


	Ownership	Electric	Accumulated Provision	Construction
	Interest %	Plant	for Depreciation	Work in Progress
IPL
Ottumwa Unit 1	48.0%	$580	$195	$22
George Neal Unit 4	25.7%	192	96	2
George Neal Unit 3	28.0%	171	67	—
Louisa Unit 1	4.0%	39	22	—
		982	380	24
WPL
Columbia Units 1-2	53.5%	786	289	4
West Riverside	91.8%	686	12	13
Forward Wind Energy Center	42.6%	120	46	—
		1,592	347	17
Alliant Energy		$2,574	$727	$41