ALLIANT ENERGY CORP

For the period ended Mar 31, 2026. Filed May 1, 2026.

About this filing

A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.

Mar 31, 2026 · Filed May 1, 2026

LNT$73.46+1.1%Stored close · as of Nov 9, 2026

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Contents

2. Regulatory Matters

NOTE 2. REGULATORY MATTERS

Regulatory Assets and Regulatory Liabilities -

Regulatory assets were comprised of the following items (in millions):

	Alliant Energy		IPL		WPL
	March 31,2026	December 31,2025	March 31,2026	December 31,2025	March 31,2026	December 31,2025
Tax-related	$1,094	$1,089	$959	$949	$135	$140
Asset retirement obligations	469	455	320	312	149	143
Pension and OPEB costs	270	274	134	136	136	138
Assets retired early	153	158	145	149	8	9
Derivatives	63	52	17	12	46	40
Non-service pension and OPEB costs	57	57	21	21	36	36
WPL’s Western Wisconsin gas distribution expansion investments	38	39	—	—	38	39
Commodity cost recovery	26	10	6	3	20	7
Other	135	140	33	34	102	106
	$2,305	$2,274	$1,635	$1,616	$670	$658

Regulatory liabilities were comprised of the following items (in millions):

	Alliant Energy		IPL		WPL
	March 31,2026	December 31,2025	March 31,2026	December 31,2025	March 31,2026	December 31,2025
Tax-related	$681	$690	$300	$304	$381	$386
Cost of removal obligations	365	366	214	217	151	149
Derivatives	31	47	19	26	12	21
Commodity cost recovery	29	13	10	5	19	8
Other	84	85	40	34	44	51
	$1,190	$1,201	$583	$586	$607	$615

ContentsView on SEC.gov

The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.