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Common Equity | 9 Months Ended
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Sep. 30, 2022
Common Equity [Line Items] |
Common Equity | COMMON EQUITY Common Share Activity - A summary of Alliant Energy’s common stock activity was as follows:
Shares outstanding, January 1, 2022 | 250,474,529 |
Shareowner Direct Plan | 324,533 |
Equity-based compensation plans | 222,768 |
Shares outstanding, September 30, 2022 | 251,021,830 |
Noncontrolling Interest - In the second quarter of 2022, WPL and the tax equity partner contributed to a joint venture associated with certain WPL solar generation projects. The tax equity partner's contributions were represented as a noncontrolling interest within total equity on Alliant Energy’s and WPL’s balance sheets as of June 30, 2022. In the third quarter of 2022, WPL and the tax equity partner terminated the tax equity partnership and WPL returned the tax equity partner’s initial contributions, resulting in the reversal of the noncontrolling interest within total equity on Alliant Energy’s and WPL’s balance sheets as of September 30, 2022. Refer to Note 1(c) for additional information. Changes in Shareowners’ Equity - A summary of changes in shareowners’ equity was as follows (in millions):
Alliant Energy | Total Alliant Energy Common Equity |  |  |  |
|  |  |  |  |  |  | Accumulated |  | Shares in |  |  |  |
|  |  | Additional |  |  |  | Other |  | Deferred |  |  |  |
| Common |  | Paid-In |  | Retained |  | Comprehensive |  | Compensation |  | Noncontrolling |  | Total
| Stock |  | Capital |  | Earnings |  | Loss |  | Trust |  | Interest |  | Equity
Three Months Ended September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance, June 30, 2022 | $3 |  | $2,759 |  | $3,387 |  | $— |  | ($12) |  | $29 |  | $6,166
Net income attributable to Alliant Energy common shareowners |  |  |  |  | 227 |  |  |  |  |  |  |  | 227
Common stock dividends ($0.4275 per share) |  |  |  |  | (106) |  |  |  |  |  |  |  | (106)
Shareowner Direct Plan issuances |  |  | 6 |  |  |  |  |  |  |  |  |  | 6
Equity-based compensation plans and other |  |  | 2 |  |  |  |  |  | (1) |  |  |  | 1
Distributions to noncontrolling interest |  |  |  |  |  |  |  |  |  |  | (29) |  | (29)
Ending balance, September 30, 2022 | $3 |  | $2,767 |  | $3,508 |  | $— |  | ($13) |  | $— |  | $6,265
Alliant Energy | Total Alliant Energy Common Equity |  |  |  |
|  |  |  |  |  |  | Accumulated |  | Shares in |  | Cumulative |  |
|  |  | Additional |  |  |  | Other |  | Deferred |  | Preferred |  |
| Common |  | Paid-In |  | Retained |  | Comprehensive |  | Compensation |  | Stock |  | Total
| Stock |  | Capital |  | Earnings |  | Loss |  | Trust |  | of IPL |  | Equity
Three Months Ended September 30, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance, June 30, 2021 | $3 |  | $2,722 |  | $3,106 |  | ($1) |  | ($11) |  | $200 |  | $6,019
Net income attributable to Alliant Energy common shareowners |  |  |  |  | 256 |  |  |  |  |  |  |  | 256
Common stock dividends ($0.4025 per share) |  |  |  |  | (101) |  |  |  |  |  |  |  | (101)
Shareowner Direct Plan issuances |  |  | 6 |  |  |  |  |  |  |  |  |  | 6
Equity-based compensation plans and other |  |  | 5 |  |  |  |  |  |  |  |  |  | 5
Ending balance, September 30, 2021 | $3 |  | $2,733 |  | $3,261 |  | ($1) |  | ($11) |  | $200 |  | $6,185
Alliant Energy | Total Alliant Energy Common Equity |  |  |  |
|  |  |  |  |  |  | Accumulated |  | Shares in |  |  |  |
|  |  | Additional |  |  |  | Other |  | Deferred |  |  |  |
| Common |  | Paid-In |  | Retained |  | Comprehensive |  | Compensation |  | Noncontrolling |  | Total
| Stock |  | Capital |  | Earnings |  | Loss |  | Trust |  | Interest |  | Equity
Nine Months Ended September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance, December 31, 2021 | $3 |  | $2,749 |  | $3,250 |  | $— |  | ($12) |  | $— |  | $5,990
Net income attributable to Alliant Energy common shareowners |  |  |  |  | 579 |  |  |  |  |  |  |  | 579
Common stock dividends ($1.2825 per share) |  |  |  |  | (322) |  |  |  |  |  |  |  | (322)
Shareowner Direct Plan issuances |  |  | 19 |  |  |  |  |  |  |  |  |  | 19
Equity-based compensation plans and other |  |  | (1) |  | 1 |  |  |  | (1) |  |  |  | (1)
Contributions from noncontrolling interest |  |  |  |  |  |  |  |  |  |  | 29 |  | 29
Distributions to noncontrolling interest |  |  |  |  |  |  |  |  |  |  | (29) |  | (29)
Ending balance, September 30, 2022 | $3 |  | $2,767 |  | $3,508 |  | $— |  | ($13) |  | $— |  | $6,265
Alliant Energy | Total Alliant Energy Common Equity |  |  |  |
|  |  |  |  |  |  | Accumulated |  | Shares in |  | Cumulative |  |
|  |  | Additional |  |  |  | Other |  | Deferred |  | Preferred |  |
| Common |  | Paid-In |  | Retained |  | Comprehensive |  | Compensation |  | Stock |  | Total
| Stock |  | Capital |  | Earnings |  | Loss |  | Trust |  | of IPL |  | Equity
Nine Months Ended September 30, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance, December 31, 2020 | $2 |  | $2,704 |  | $2,994 |  | ($1) |  | ($11) |  | $200 |  | $5,888
Net income attributable to Alliant Energy common shareowners |  |  |  |  | 571 |  |  |  |  |  |  |  | 571
Common stock dividends ($1.2075 per share) |  |  |  |  | (304) |  |  |  |  |  |  |  | (304)
Shareowner Direct Plan issuances | 1 |  | 21 |  |  |  |  |  |  |  |  |  | 22
Equity-based compensation plans and other |  |  | 8 |  |  |  |  |  |  |  |  |  | 8
Ending balance, September 30, 2021 | $3 |  | $2,733 |  | $3,261 |  | ($1) |  | ($11) |  | $200 |  | $6,185
IPL | Total IPL Common Equity |  |  |  |
|  |  | Additional |  |  |  | Cumulative |  |
| Common |  | Paid-In |  | Retained |  | Preferred |  | Total
| Stock |  | Capital |  | Earnings |  | Stock |  | Equity
Three Months Ended September 30, 2022 |  |  |  |  |  |  |  |  |
Beginning balance, June 30, 2022 | $33 |  | $2,807 |  | $942 |  | $— |  | $3,782
Net income available for common stock |  |  |  |  | 154 |  |  |  | 154
Common stock dividends |  |  |  |  | (80) |  |  |  | (80)
Ending balance, September 30, 2022 | $33 |  | $2,807 |  | $1,016 |  | $— |  | $3,856
Three Months Ended September 30, 2021 |  |  |  |  |  |  |  |  |
Beginning balance, June 30, 2021 | $33 |  | $2,802 |  | $944 |  | $200 |  | $3,979
Net income available for common stock |  |  |  |  | 157 |  |  |  | 157
Common stock dividends |  |  |  |  | (101) |  |  |  | (101)
Ending balance, September 30, 2021 | $33 |  | $2,802 |  | $1,000 |  | $200 |  | $4,035
IPL | Total IPL Common Equity |  |  |  |
|  |  | Additional |  |  |  | Cumulative |  |
| Common |  | Paid-In |  | Retained |  | Preferred |  | Total
| Stock |  | Capital |  | Earnings |  | Stock |  | Equity
Nine Months Ended September 30, 2022 |  |  |  |  |  |  |  |  |
Beginning balance, December 31, 2021 | $33 |  | $2,807 |  | $929 |  | $— |  | $3,769
Net income available for common stock |  |  |  |  | 327 |  |  |  | 327
Common stock dividends |  |  |  |  | (240) |  |  |  | (240)
Ending balance, September 30, 2022 | $33 |  | $2,807 |  | $1,016 |  | $— |  | $3,856
Nine Months Ended September 30, 2021 |  |  |  |  |  |  |  |  |
Beginning balance, December 31, 2020 | $33 |  | $2,752 |  | $979 |  | $200 |  | $3,964
Net income available for common stock |  |  |  |  | 322 |  |  |  | 322
Common stock dividends |  |  |  |  | (301) |  |  |  | (301)
Capital contributions from parent |  |  | 50 |  |  |  |  |  | 50
Ending balance, September 30, 2021 | $33 |  | $2,802 |  | $1,000 |  | $200 |  | $4,035
WPL | Total WPL Common Equity |  |  |  |
|  |  | Additional |  |  |  |  |  |
| Common |  | Paid-In |  | Retained |  | Noncontrolling |  | Total
| Stock |  | Capital |  | Earnings |  | Interest |  | Equity
Three Months Ended September 30, 2022 |  |  |  |  |  |  |  |  |
Beginning balance, June 30, 2022 | $66 |  | $1,968 |  | $1,120 |  | $29 |  | $3,183
Net income |  |  |  |  | 91 |  |  |  | 91
Common stock dividends |  |  |  |  | (44) |  |  |  | (44)
Capital contributions from parent |  |  | 155 |  |  |  |  |  | 155
Distributions to noncontrolling interest |  |  |  |  |  |  | (29) |  | (29)
Ending balance, September 30, 2022 | $66 |  | $2,123 |  | $1,167 |  | $— |  | $3,356
Three Months Ended September 30, 2021 |  |  |  |  |  |  |  |  |
Beginning balance, June 30, 2021 | $66 |  | $1,669 |  | $990 |  | $— |  | $2,725
Net income |  |  |  |  | 93 |  |  |  | 93
Common stock dividends |  |  |  |  | (41) |  |  |  | (41)
Capital contributions from parent |  |  | 35 |  |  |  |  |  | 35
Ending balance, September 30, 2021 | $66 |  | $1,704 |  | $1,042 |  | $— |  | $2,812
WPL | Total WPL Common Equity |  |  |  |
|  |  | Additional |  |  |  |  |  |
| Common |  | Paid-In |  | Retained |  | Noncontrolling |  | Total
| Stock |  | Capital |  | Earnings |  | Interest |  | Equity
Nine Months Ended September 30, 2022 |  |  |  |  |  |  |  |  |
Beginning balance, December 31, 2021 | $66 |  | $1,704 |  | $1,053 |  | $— |  | $2,823
Net income |  |  |  |  | 247 |  |  |  | 247
Common stock dividends |  |  |  |  | (133) |  |  |  | (133)
Capital contributions from parent |  |  | 420 |  |  |  |  |  | 420
Contributions from noncontrolling interest |  |  |  |  |  |  | 29 |  | 29
Distributions to noncontrolling interest |  |  |  |  |  |  | (29) |  | (29)
Other |  |  | (1) |  |  |  |  |  | (1)
Ending balance, September 30, 2022 | $66 |  | $2,123 |  | $1,167 |  | $— |  | $3,356
Nine Months Ended September 30, 2021 |  |  |  |  |  |  |  |  |
Beginning balance, December 31, 2020 | $66 |  | $1,459 |  | $953 |  | $— |  | $2,478
Net income |  |  |  |  | 215 |  |  |  | 215
Common stock dividends |  |  |  |  | (126) |  |  |  | (126)
Capital contributions from parent |  |  | 245 |  |  |  |  |  | 245
Ending balance, September 30, 2021 | $66 |  | $1,704 |  | $1,042 |  | $— |  | $2,812
IPL [Member] |
Common Equity [Line Items] |
Common Equity | COMMON EQUITY Common Share Activity - A summary of Alliant Energy’s common stock activity was as follows:
Shares outstanding, January 1, 2022 | 250,474,529 |
Shareowner Direct Plan | 324,533 |
Equity-based compensation plans | 222,768 |
Shares outstanding, September 30, 2022 | 251,021,830 |
Noncontrolling Interest - In the second quarter of 2022, WPL and the tax equity partner contributed to a joint venture associated with certain WPL solar generation projects. The tax equity partner's contributions were represented as a noncontrolling interest within total equity on Alliant Energy’s and WPL’s balance sheets as of June 30, 2022. In the third quarter of 2022, WPL and the tax equity partner terminated the tax equity partnership and WPL returned the tax equity partner’s initial contributions, resulting in the reversal of the noncontrolling interest within total equity on Alliant Energy’s and WPL’s balance sheets as of September 30, 2022. Refer to Note 1(c) for additional information. Changes in Shareowners’ Equity - A summary of changes in shareowners’ equity was as follows (in millions):
Alliant Energy | Total Alliant Energy Common Equity |  |  |  |
|  |  |  |  |  |  | Accumulated |  | Shares in |  |  |  |
|  |  | Additional |  |  |  | Other |  | Deferred |  |  |  |
| Common |  | Paid-In |  | Retained |  | Comprehensive |  | Compensation |  | Noncontrolling |  | Total
| Stock |  | Capital |  | Earnings |  | Loss |  | Trust |  | Interest |  | Equity
Three Months Ended September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance, June 30, 2022 | $3 |  | $2,759 |  | $3,387 |  | $— |  | ($12) |  | $29 |  | $6,166
Net income attributable to Alliant Energy common shareowners |  |  |  |  | 227 |  |  |  |  |  |  |  | 227
Common stock dividends ($0.4275 per share) |  |  |  |  | (106) |  |  |  |  |  |  |  | (106)
Shareowner Direct Plan issuances |  |  | 6 |  |  |  |  |  |  |  |  |  | 6
Equity-based compensation plans and other |  |  | 2 |  |  |  |  |  | (1) |  |  |  | 1
Distributions to noncontrolling interest |  |  |  |  |  |  |  |  |  |  | (29) |  | (29)
Ending balance, September 30, 2022 | $3 |  | $2,767 |  | $3,508 |  | $— |  | ($13) |  | $— |  | $6,265
Alliant Energy | Total Alliant Energy Common Equity |  |  |  |
|  |  |  |  |  |  | Accumulated |  | Shares in |  | Cumulative |  |
|  |  | Additional |  |  |  | Other |  | Deferred |  | Preferred |  |
| Common |  | Paid-In |  | Retained |  | Comprehensive |  | Compensation |  | Stock |  | Total
| Stock |  | Capital |  | Earnings |  | Loss |  | Trust |  | of IPL |  | Equity
Three Months Ended September 30, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance, June 30, 2021 | $3 |  | $2,722 |  | $3,106 |  | ($1) |  | ($11) |  | $200 |  | $6,019
Net income attributable to Alliant Energy common shareowners |  |  |  |  | 256 |  |  |  |  |  |  |  | 256
Common stock dividends ($0.4025 per share) |  |  |  |  | (101) |  |  |  |  |  |  |  | (101)
Shareowner Direct Plan issuances |  |  | 6 |  |  |  |  |  |  |  |  |  | 6
Equity-based compensation plans and other |  |  | 5 |  |  |  |  |  |  |  |  |  | 5
Ending balance, September 30, 2021 | $3 |  | $2,733 |  | $3,261 |  | ($1) |  | ($11) |  | $200 |  | $6,185
Alliant Energy | Total Alliant Energy Common Equity |  |  |  |
|  |  |  |  |  |  | Accumulated |  | Shares in |  |  |  |
|  |  | Additional |  |  |  | Other |  | Deferred |  |  |  |
| Common |  | Paid-In |  | Retained |  | Comprehensive |  | Compensation |  | Noncontrolling |  | Total
| Stock |  | Capital |  | Earnings |  | Loss |  | Trust |  | Interest |  | Equity
Nine Months Ended September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance, December 31, 2021 | $3 |  | $2,749 |  | $3,250 |  | $— |  | ($12) |  | $— |  | $5,990
Net income attributable to Alliant Energy common shareowners |  |  |  |  | 579 |  |  |  |  |  |  |  | 579
Common stock dividends ($1.2825 per share) |  |  |  |  | (322) |  |  |  |  |  |  |  | (322)
Shareowner Direct Plan issuances |  |  | 19 |  |  |  |  |  |  |  |  |  | 19
Equity-based compensation plans and other |  |  | (1) |  | 1 |  |  |  | (1) |  |  |  | (1)
Contributions from noncontrolling interest |  |  |  |  |  |  |  |  |  |  | 29 |  | 29
Distributions to noncontrolling interest |  |  |  |  |  |  |  |  |  |  | (29) |  | (29)
Ending balance, September 30, 2022 | $3 |  | $2,767 |  | $3,508 |  | $— |  | ($13) |  | $— |  | $6,265
Alliant Energy | Total Alliant Energy Common Equity |  |  |  |
|  |  |  |  |  |  | Accumulated |  | Shares in |  | Cumulative |  |
|  |  | Additional |  |  |  | Other |  | Deferred |  | Preferred |  |
| Common |  | Paid-In |  | Retained |  | Comprehensive |  | Compensation |  | Stock |  | Total
| Stock |  | Capital |  | Earnings |  | Loss |  | Trust |  | of IPL |  | Equity
Nine Months Ended September 30, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance, December 31, 2020 | $2 |  | $2,704 |  | $2,994 |  | ($1) |  | ($11) |  | $200 |  | $5,888
Net income attributable to Alliant Energy common shareowners |  |  |  |  | 571 |  |  |  |  |  |  |  | 571
Common stock dividends ($1.2075 per share) |  |  |  |  | (304) |  |  |  |  |  |  |  | (304)
Shareowner Direct Plan issuances | 1 |  | 21 |  |  |  |  |  |  |  |  |  | 22
Equity-based compensation plans and other |  |  | 8 |  |  |  |  |  |  |  |  |  | 8
Ending balance, September 30, 2021 | $3 |  | $2,733 |  | $3,261 |  | ($1) |  | ($11) |  | $200 |  | $6,185
IPL | Total IPL Common Equity |  |  |  |
|  |  | Additional |  |  |  | Cumulative |  |
| Common |  | Paid-In |  | Retained |  | Preferred |  | Total
| Stock |  | Capital |  | Earnings |  | Stock |  | Equity
Three Months Ended September 30, 2022 |  |  |  |  |  |  |  |  |
Beginning balance, June 30, 2022 | $33 |  | $2,807 |  | $942 |  | $— |  | $3,782
Net income available for common stock |  |  |  |  | 154 |  |  |  | 154
Common stock dividends |  |  |  |  | (80) |  |  |  | (80)
Ending balance, September 30, 2022 | $33 |  | $2,807 |  | $1,016 |  | $— |  | $3,856
Three Months Ended September 30, 2021 |  |  |  |  |  |  |  |  |
Beginning balance, June 30, 2021 | $33 |  | $2,802 |  | $944 |  | $200 |  | $3,979
Net income available for common stock |  |  |  |  | 157 |  |  |  | 157
Common stock dividends |  |  |  |  | (101) |  |  |  | (101)
Ending balance, September 30, 2021 | $33 |  | $2,802 |  | $1,000 |  | $200 |  | $4,035
IPL | Total IPL Common Equity |  |  |  |
|  |  | Additional |  |  |  | Cumulative |  |
| Common |  | Paid-In |  | Retained |  | Preferred |  | Total
| Stock |  | Capital |  | Earnings |  | Stock |  | Equity
Nine Months Ended September 30, 2022 |  |  |  |  |  |  |  |  |
Beginning balance, December 31, 2021 | $33 |  | $2,807 |  | $929 |  | $— |  | $3,769
Net income available for common stock |  |  |  |  | 327 |  |  |  | 327
Common stock dividends |  |  |  |  | (240) |  |  |  | (240)
Ending balance, September 30, 2022 | $33 |  | $2,807 |  | $1,016 |  | $— |  | $3,856
Nine Months Ended September 30, 2021 |  |  |  |  |  |  |  |  |
Beginning balance, December 31, 2020 | $33 |  | $2,752 |  | $979 |  | $200 |  | $3,964
Net income available for common stock |  |  |  |  | 322 |  |  |  | 322
Common stock dividends |  |  |  |  | (301) |  |  |  | (301)
Capital contributions from parent |  |  | 50 |  |  |  |  |  | 50
Ending balance, September 30, 2021 | $33 |  | $2,802 |  | $1,000 |  | $200 |  | $4,035
WPL | Total WPL Common Equity |  |  |  |
|  |  | Additional |  |  |  |  |  |
| Common |  | Paid-In |  | Retained |  | Noncontrolling |  | Total
| Stock |  | Capital |  | Earnings |  | Interest |  | Equity
Three Months Ended September 30, 2022 |  |  |  |  |  |  |  |  |
Beginning balance, June 30, 2022 | $66 |  | $1,968 |  | $1,120 |  | $29 |  | $3,183
Net income |  |  |  |  | 91 |  |  |  | 91
Common stock dividends |  |  |  |  | (44) |  |  |  | (44)
Capital contributions from parent |  |  | 155 |  |  |  |  |  | 155
Distributions to noncontrolling interest |  |  |  |  |  |  | (29) |  | (29)
Ending balance, September 30, 2022 | $66 |  | $2,123 |  | $1,167 |  | $— |  | $3,356
Three Months Ended September 30, 2021 |  |  |  |  |  |  |  |  |
Beginning balance, June 30, 2021 | $66 |  | $1,669 |  | $990 |  | $— |  | $2,725
Net income |  |  |  |  | 93 |  |  |  | 93
Common stock dividends |  |  |  |  | (41) |  |  |  | (41)
Capital contributions from parent |  |  | 35 |  |  |  |  |  | 35
Ending balance, September 30, 2021 | $66 |  | $1,704 |  | $1,042 |  | $— |  | $2,812
WPL | Total WPL Common Equity |  |  |  |
|  |  | Additional |  |  |  |  |  |
| Common |  | Paid-In |  | Retained |  | Noncontrolling |  | Total
| Stock |  | Capital |  | Earnings |  | Interest |  | Equity
Nine Months Ended September 30, 2022 |  |  |  |  |  |  |  |  |
Beginning balance, December 31, 2021 | $66 |  | $1,704 |  | $1,053 |  | $— |  | $2,823
Net income |  |  |  |  | 247 |  |  |  | 247
Common stock dividends |  |  |  |  | (133) |  |  |  | (133)
Capital contributions from parent |  |  | 420 |  |  |  |  |  | 420
Contributions from noncontrolling interest |  |  |  |  |  |  | 29 |  | 29
Distributions to noncontrolling interest |  |  |  |  |  |  | (29) |  | (29)
Other |  |  | (1) |  |  |  |  |  | (1)
Ending balance, September 30, 2022 | $66 |  | $2,123 |  | $1,167 |  | $— |  | $3,356
Nine Months Ended September 30, 2021 |  |  |  |  |  |  |  |  |
Beginning balance, December 31, 2020 | $66 |  | $1,459 |  | $953 |  | $— |  | $2,478
Net income |  |  |  |  | 215 |  |  |  | 215
Common stock dividends |  |  |  |  | (126) |  |  |  | (126)
Capital contributions from parent |  |  | 245 |  |  |  |  |  | 245
Ending balance, September 30, 2021 | $66 |  | $1,704 |  | $1,042 |  | $— |  | $2,812
WPL [Member] |
Common Equity [Line Items] |
Common Equity | COMMON EQUITY Common Share Activity - A summary of Alliant Energy’s common stock activity was as follows:
Shares outstanding, January 1, 2022 | 250,474,529 |
Shareowner Direct Plan | 324,533 |
Equity-based compensation plans | 222,768 |
Shares outstanding, September 30, 2022 | 251,021,830 |
Noncontrolling Interest - In the second quarter of 2022, WPL and the tax equity partner contributed to a joint venture associated with certain WPL solar generation projects. The tax equity partner's contributions were represented as a noncontrolling interest within total equity on Alliant Energy’s and WPL’s balance sheets as of June 30, 2022. In the third quarter of 2022, WPL and the tax equity partner terminated the tax equity partnership and WPL returned the tax equity partner’s initial contributions, resulting in the reversal of the noncontrolling interest within total equity on Alliant Energy’s and WPL’s balance sheets as of September 30, 2022. Refer to Note 1(c) for additional information. Changes in Shareowners’ Equity - A summary of changes in shareowners’ equity was as follows (in millions):
Alliant Energy | Total Alliant Energy Common Equity |  |  |  |
|  |  |  |  |  |  | Accumulated |  | Shares in |  |  |  |
|  |  | Additional |  |  |  | Other |  | Deferred |  |  |  |
| Common |  | Paid-In |  | Retained |  | Comprehensive |  | Compensation |  | Noncontrolling |  | Total
| Stock |  | Capital |  | Earnings |  | Loss |  | Trust |  | Interest |  | Equity
Three Months Ended September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance, June 30, 2022 | $3 |  | $2,759 |  | $3,387 |  | $— |  | ($12) |  | $29 |  | $6,166
Net income attributable to Alliant Energy common shareowners |  |  |  |  | 227 |  |  |  |  |  |  |  | 227
Common stock dividends ($0.4275 per share) |  |  |  |  | (106) |  |  |  |  |  |  |  | (106)
Shareowner Direct Plan issuances |  |  | 6 |  |  |  |  |  |  |  |  |  | 6
Equity-based compensation plans and other |  |  | 2 |  |  |  |  |  | (1) |  |  |  | 1
Distributions to noncontrolling interest |  |  |  |  |  |  |  |  |  |  | (29) |  | (29)
Ending balance, September 30, 2022 | $3 |  | $2,767 |  | $3,508 |  | $— |  | ($13) |  | $— |  | $6,265
Alliant Energy | Total Alliant Energy Common Equity |  |  |  |
|  |  |  |  |  |  | Accumulated |  | Shares in |  | Cumulative |  |
|  |  | Additional |  |  |  | Other |  | Deferred |  | Preferred |  |
| Common |  | Paid-In |  | Retained |  | Comprehensive |  | Compensation |  | Stock |  | Total
| Stock |  | Capital |  | Earnings |  | Loss |  | Trust |  | of IPL |  | Equity
Three Months Ended September 30, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance, June 30, 2021 | $3 |  | $2,722 |  | $3,106 |  | ($1) |  | ($11) |  | $200 |  | $6,019
Net income attributable to Alliant Energy common shareowners |  |  |  |  | 256 |  |  |  |  |  |  |  | 256
Common stock dividends ($0.4025 per share) |  |  |  |  | (101) |  |  |  |  |  |  |  | (101)
Shareowner Direct Plan issuances |  |  | 6 |  |  |  |  |  |  |  |  |  | 6
Equity-based compensation plans and other |  |  | 5 |  |  |  |  |  |  |  |  |  | 5
Ending balance, September 30, 2021 | $3 |  | $2,733 |  | $3,261 |  | ($1) |  | ($11) |  | $200 |  | $6,185
Alliant Energy | Total Alliant Energy Common Equity |  |  |  |
|  |  |  |  |  |  | Accumulated |  | Shares in |  |  |  |
|  |  | Additional |  |  |  | Other |  | Deferred |  |  |  |
| Common |  | Paid-In |  | Retained |  | Comprehensive |  | Compensation |  | Noncontrolling |  | Total
| Stock |  | Capital |  | Earnings |  | Loss |  | Trust |  | Interest |  | Equity
Nine Months Ended September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance, December 31, 2021 | $3 |  | $2,749 |  | $3,250 |  | $— |  | ($12) |  | $— |  | $5,990
Net income attributable to Alliant Energy common shareowners |  |  |  |  | 579 |  |  |  |  |  |  |  | 579
Common stock dividends ($1.2825 per share) |  |  |  |  | (322) |  |  |  |  |  |  |  | (322)
Shareowner Direct Plan issuances |  |  | 19 |  |  |  |  |  |  |  |  |  | 19
Equity-based compensation plans and other |  |  | (1) |  | 1 |  |  |  | (1) |  |  |  | (1)
Contributions from noncontrolling interest |  |  |  |  |  |  |  |  |  |  | 29 |  | 29
Distributions to noncontrolling interest |  |  |  |  |  |  |  |  |  |  | (29) |  | (29)
Ending balance, September 30, 2022 | $3 |  | $2,767 |  | $3,508 |  | $— |  | ($13) |  | $— |  | $6,265
Alliant Energy | Total Alliant Energy Common Equity |  |  |  |
|  |  |  |  |  |  | Accumulated |  | Shares in |  | Cumulative |  |
|  |  | Additional |  |  |  | Other |  | Deferred |  | Preferred |  |
| Common |  | Paid-In |  | Retained |  | Comprehensive |  | Compensation |  | Stock |  | Total
| Stock |  | Capital |  | Earnings |  | Loss |  | Trust |  | of IPL |  | Equity
Nine Months Ended September 30, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance, December 31, 2020 | $2 |  | $2,704 |  | $2,994 |  | ($1) |  | ($11) |  | $200 |  | $5,888
Net income attributable to Alliant Energy common shareowners |  |  |  |  | 571 |  |  |  |  |  |  |  | 571
Common stock dividends ($1.2075 per share) |  |  |  |  | (304) |  |  |  |  |  |  |  | (304)
Shareowner Direct Plan issuances | 1 |  | 21 |  |  |  |  |  |  |  |  |  | 22
Equity-based compensation plans and other |  |  | 8 |  |  |  |  |  |  |  |  |  | 8
Ending balance, September 30, 2021 | $3 |  | $2,733 |  | $3,261 |  | ($1) |  | ($11) |  | $200 |  | $6,185
IPL | Total IPL Common Equity |  |  |  |
|  |  | Additional |  |  |  | Cumulative |  |
| Common |  | Paid-In |  | Retained |  | Preferred |  | Total
| Stock |  | Capital |  | Earnings |  | Stock |  | Equity
Three Months Ended September 30, 2022 |  |  |  |  |  |  |  |  |
Beginning balance, June 30, 2022 | $33 |  | $2,807 |  | $942 |  | $— |  | $3,782
Net income available for common stock |  |  |  |  | 154 |  |  |  | 154
Common stock dividends |  |  |  |  | (80) |  |  |  | (80)
Ending balance, September 30, 2022 | $33 |  | $2,807 |  | $1,016 |  | $— |  | $3,856
Three Months Ended September 30, 2021 |  |  |  |  |  |  |  |  |
Beginning balance, June 30, 2021 | $33 |  | $2,802 |  | $944 |  | $200 |  | $3,979
Net income available for common stock |  |  |  |  | 157 |  |  |  | 157
Common stock dividends |  |  |  |  | (101) |  |  |  | (101)
Ending balance, September 30, 2021 | $33 |  | $2,802 |  | $1,000 |  | $200 |  | $4,035
IPL | Total IPL Common Equity |  |  |  |
|  |  | Additional |  |  |  | Cumulative |  |
| Common |  | Paid-In |  | Retained |  | Preferred |  | Total
| Stock |  | Capital |  | Earnings |  | Stock |  | Equity
Nine Months Ended September 30, 2022 |  |  |  |  |  |  |  |  |
Beginning balance, December 31, 2021 | $33 |  | $2,807 |  | $929 |  | $— |  | $3,769
Net income available for common stock |  |  |  |  | 327 |  |  |  | 327
Common stock dividends |  |  |  |  | (240) |  |  |  | (240)
Ending balance, September 30, 2022 | $33 |  | $2,807 |  | $1,016 |  | $— |  | $3,856
Nine Months Ended September 30, 2021 |  |  |  |  |  |  |  |  |
Beginning balance, December 31, 2020 | $33 |  | $2,752 |  | $979 |  | $200 |  | $3,964
Net income available for common stock |  |  |  |  | 322 |  |  |  | 322
Common stock dividends |  |  |  |  | (301) |  |  |  | (301)
Capital contributions from parent |  |  | 50 |  |  |  |  |  | 50
Ending balance, September 30, 2021 | $33 |  | $2,802 |  | $1,000 |  | $200 |  | $4,035
WPL | Total WPL Common Equity |  |  |  |
|  |  | Additional |  |  |  |  |  |
| Common |  | Paid-In |  | Retained |  | Noncontrolling |  | Total
| Stock |  | Capital |  | Earnings |  | Interest |  | Equity
Three Months Ended September 30, 2022 |  |  |  |  |  |  |  |  |
Beginning balance, June 30, 2022 | $66 |  | $1,968 |  | $1,120 |  | $29 |  | $3,183
Net income |  |  |  |  | 91 |  |  |  | 91
Common stock dividends |  |  |  |  | (44) |  |  |  | (44)
Capital contributions from parent |  |  | 155 |  |  |  |  |  | 155
Distributions to noncontrolling interest |  |  |  |  |  |  | (29) |  | (29)
Ending balance, September 30, 2022 | $66 |  | $2,123 |  | $1,167 |  | $— |  | $3,356
Three Months Ended September 30, 2021 |  |  |  |  |  |  |  |  |
Beginning balance, June 30, 2021 | $66 |  | $1,669 |  | $990 |  | $— |  | $2,725
Net income |  |  |  |  | 93 |  |  |  | 93
Common stock dividends |  |  |  |  | (41) |  |  |  | (41)
Capital contributions from parent |  |  | 35 |  |  |  |  |  | 35
Ending balance, September 30, 2021 | $66 |  | $1,704 |  | $1,042 |  | $— |  | $2,812
WPL | Total WPL Common Equity |  |  |  |
|  |  | Additional |  |  |  |  |  |
| Common |  | Paid-In |  | Retained |  | Noncontrolling |  | Total
| Stock |  | Capital |  | Earnings |  | Interest |  | Equity
Nine Months Ended September 30, 2022 |  |  |  |  |  |  |  |  |
Beginning balance, December 31, 2021 | $66 |  | $1,704 |  | $1,053 |  | $— |  | $2,823
Net income |  |  |  |  | 247 |  |  |  | 247
Common stock dividends |  |  |  |  | (133) |  |  |  | (133)
Capital contributions from parent |  |  | 420 |  |  |  |  |  | 420
Contributions from noncontrolling interest |  |  |  |  |  |  | 29 |  | 29
Distributions to noncontrolling interest |  |  |  |  |  |  | (29) |  | (29)
Other |  |  | (1) |  |  |  |  |  | (1)
Ending balance, September 30, 2022 | $66 |  | $2,123 |  | $1,167 |  | $— |  | $3,356
Nine Months Ended September 30, 2021 |  |  |  |  |  |  |  |  |
Beginning balance, December 31, 2020 | $66 |  | $1,459 |  | $953 |  | $— |  | $2,478
Net income |  |  |  |  | 215 |  |  |  | 215
Common stock dividends |  |  |  |  | (126) |  |  |  | (126)
Capital contributions from parent |  |  | 245 |  |  |  |  |  | 245
Ending balance, September 30, 2021 | $66 |  | $1,704 |  | $1,042 |  | $— |  | $2,812

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