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Common Equity | 12 Months Ended
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Dec. 31, 2022
Schedule of Common Equity [Line Items] |
Common Equity | COMMON EQUITY Common Share Activity - A summary of Alliant Energy’s common stock activity was as follows:
| 2022 |  | 2021 |  | 2020
Shares outstanding, January 1 | 250,474,529 |  |  | 249,868,415 |  |  | 245,022,800 |
Equity forward agreements | — |  |  | — |  |  | 4,275,127 |
Shareowner Direct Plan | 437,669 |  |  | 492,565 |  |  | 472,283 |
Equity-based compensation plans | 222,768 |  |  | 113,549 |  |  | 98,205 |
Shares outstanding, December 31 | 251,134,966 |  |  | 250,474,529 |  |  | 249,868,415 |
At December 31, 2022, Alliant Energy had a total of 13 million shares available for issuance in the aggregate, pursuant to its 2020 OIP, Shareowner Direct Plan and 401(k) Savings Plan. At-the-Market Offering Program - In December 2022, Alliant Energy filed a prospectus supplement under which it may sell up to $225 million of its common stock through an at-the-market offering program. Alliant Energy has not issued any shares under this program. Equity Forward Agreements - In 2019, Alliant Energy entered into forward sale agreements with a counterparty in connection with a public offering of 4,275,127 shares of Alliant Energy common stock. In 2020, Alliant Energy settled $222 million under the forward sale agreements by delivering 4,275,127 shares of newly issued Alliant Energy common stock at a weighted average forward sale price of $51.98 per share. Alliant Energy used the net proceeds from the settlements for general corporate purposes. Shareowner Direct Plan - Alliant Energy satisfies its requirements under the Shareowner Direct Plan (dividend reinvestment and stock purchase plan) by acquiring Alliant Energy common stock through original issue, rather than on the open market.

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