ALLIANT ENERGY CORP
For the period ended Dec 31, 2025. Filed Feb 20, 2026.
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FY2025 · Filed Feb 20, 2026
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4. Jointly-owned Electric Utility Plant
NOTE 4. 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, 2025 was as follows (dollars in millions):
| Ownership | Electric | Accumulated Provision | Construction | |
|---|---|---|---|---|
| Interest % | Plant | for Depreciation | Work in Progress | |
| IPL | ||||
| Ottumwa Unit 1 | 48.0% | $662 | $302 | $7 |
| George Neal Unit 4 | 25.7% | 201 | 113 | 4 |
| George Neal Unit 3 | 28.0% | 192 | 89 | 4 |
| Louisa Unit 1 | 4.0% | 44 | 24 | 1 |
| 1,099 | 528 | 16 | ||
| WPL | ||||
| Columbia Units 1-2 and Energy Storage System | 53.5% | 868 | 407 | 4 |
| West Riverside Energy Center and Solar Facility | 56.6% | 456 | 71 | 7 |
| Forward Wind Energy Center | 42.6% | 118 | 58 | — |
| 1,442 | 536 | 11 | ||
| Alliant Energy | $2,541 | $1,064 | $27 | |
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