ALLIANT ENERGY CORP

For the period ended Sep 30, 2026. Filed Oct 30, 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.

Sep 30, 2026 · Filed Oct 30, 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
	September 30,2026	December 31,2025	September 30,2026	December 31,2025	September 30,2026	December 31,2025
Tax-related	$1,133	$1,089	$1,008	$949	$125	$140
Asset retirement obligations	498	455	336	312	162	143
Pension and OPEB costs	260	274	130	136	130	138
Assets retired early	142	158	136	149	6	9
Derivatives	88	52	36	12	52	40
Non-service pension and OPEB costs	58	57	21	21	37	36
WPL’s Western Wisconsin gas distribution expansion investments	37	39	—	—	37	39
Other	127	150	43	37	84	113
	$2,343	$2,274	$1,710	$1,616	$633	$658

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

	Alliant Energy		IPL		WPL
	September 30,2026	December 31,2025	September 30,2026	December 31,2025	September 30,2026	December 31,2025
Tax-related	$609	$690	$298	$304	$311	$386
Cost of removal obligations	323	366	195	217	128	149
Derivatives	23	47	14	26	9	21
Other	88	98	25	39	63	59
	$1,043	$1,201	$532	$586	$511	$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.