ALLIANT ENERGY CORP

For the period ended Jun 30, 2026. Filed Jul 31, 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.

Jun 30, 2026 · Filed Jul 31, 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
	June 30,2026	December 31,2025	June 30,2026	December 31,2025	June 30,2026	December 31,2025
Tax-related	$1,100	$1,089	$969	$949	$131	$140
Asset retirement obligations	483	455	328	312	155	143
Pension and OPEB costs	265	274	132	136	133	138
Assets retired early	147	158	140	149	7	9
Derivatives	75	52	24	12	51	40
Non-service pension and OPEB costs	58	57	21	21	37	36
WPL’s Western Wisconsin gas distribution expansion investments	38	39	—	—	38	39
Other	145	150	33	37	112	113
	$2,311	$2,274	$1,647	$1,616	$664	$658

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

	Alliant Energy		IPL		WPL
	June 30,2026	December 31,2025	June 30,2026	December 31,2025	June 30,2026	December 31,2025
Tax-related	$662	$690	$286	$304	$376	$386
Cost of removal obligations	340	366	208	217	132	149
Derivatives	35	47	20	26	15	21
Commodity cost recovery	28	13	10	5	18	8
Other	64	85	27	34	37	51
	$1,129	$1,201	$551	$586	$578	$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.