Regulatory Matters (Tables)

3 Months Ended

Mar. 31, 2019

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



	Alliant Energy				IPL				WPL
	March 31, 2019		December 31, 2018		March 31, 2019		December 31, 2018		March 31, 2019		December 31, 2018
Tax-related		$802.9		$820.6		$770.2		$783.1		$32.7		$37.5
Pension and OPEB costs	532.6		542.3		269.3		274.0		263.3		268.3
Asset retirement obligations	112.1		110.8		77.5		76.3		34.6		34.5
EGUs retired early	107.3		111.6		53.6		55.4		53.7		56.2
IPL’s DAEC PPA amendment	106.5		—		106.5		—		—		—
Emission allowances	23.0		23.6		23.0		23.6		—		—
Derivatives	16.9		28.0		8.0		15.1		8.9		12.9
Other	91.1		100.4		43.3		51.5		47.8		48.9
		$1,792.4		$1,737.3		$1,351.4		$1,279.0		$441.0		$458.3

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



	Alliant Energy				IPL				WPL
	March 31, 2019		December 31, 2018		March 31, 2019		December 31, 2018		March 31, 2019		December 31, 2018
Tax-related		$858.1		$890.6		$366.2		$390.1		$491.9		$500.5
Cost of removal obligations	402.7		401.2		273.4		273.3		129.3		127.9
Electric transmission cost recovery	104.8		104.0		53.0		47.7		51.8		56.3
Commodity cost recovery	43.2		16.8		32.2		11.9		11.0		4.9
WPL’s earnings sharing mechanism	25.0		25.4		—		—		25.0		25.4
Other	48.6		55.2		24.0		31.9		24.6		23.3
		$1,482.4		$1,493.2		$748.8		$754.9		$733.6		$738.3

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



	Alliant Energy				IPL				WPL
	March 31, 2019		December 31, 2018		March 31, 2019		December 31, 2018		March 31, 2019		December 31, 2018
Tax-related		$802.9		$820.6		$770.2		$783.1		$32.7		$37.5
Pension and OPEB costs	532.6		542.3		269.3		274.0		263.3		268.3
Asset retirement obligations	112.1		110.8		77.5		76.3		34.6		34.5
EGUs retired early	107.3		111.6		53.6		55.4		53.7		56.2
IPL’s DAEC PPA amendment	106.5		—		106.5		—		—		—
Emission allowances	23.0		23.6		23.0		23.6		—		—
Derivatives	16.9		28.0		8.0		15.1		8.9		12.9
Other	91.1		100.4		43.3		51.5		47.8		48.9
		$1,792.4		$1,737.3		$1,351.4		$1,279.0		$441.0		$458.3

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



	Alliant Energy				IPL				WPL
	March 31, 2019		December 31, 2018		March 31, 2019		December 31, 2018		March 31, 2019		December 31, 2018
Tax-related		$858.1		$890.6		$366.2		$390.1		$491.9		$500.5
Cost of removal obligations	402.7		401.2		273.4		273.3		129.3		127.9
Electric transmission cost recovery	104.8		104.0		53.0		47.7		51.8		56.3
Commodity cost recovery	43.2		16.8		32.2		11.9		11.0		4.9
WPL’s earnings sharing mechanism	25.0		25.4		—		—		25.0		25.4
Other	48.6		55.2		24.0		31.9		24.6		23.3
		$1,482.4		$1,493.2		$748.8		$754.9		$733.6		$738.3

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



	Alliant Energy				IPL				WPL
	March 31, 2019		December 31, 2018		March 31, 2019		December 31, 2018		March 31, 2019		December 31, 2018
Tax-related		$802.9		$820.6		$770.2		$783.1		$32.7		$37.5
Pension and OPEB costs	532.6		542.3		269.3		274.0		263.3		268.3
Asset retirement obligations	112.1		110.8		77.5		76.3		34.6		34.5
EGUs retired early	107.3		111.6		53.6		55.4		53.7		56.2
IPL’s DAEC PPA amendment	106.5		—		106.5		—		—		—
Emission allowances	23.0		23.6		23.0		23.6		—		—
Derivatives	16.9		28.0		8.0		15.1		8.9		12.9
Other	91.1		100.4		43.3		51.5		47.8		48.9
		$1,792.4		$1,737.3		$1,351.4		$1,279.0		$441.0		$458.3

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



	Alliant Energy				IPL				WPL
	March 31, 2019		December 31, 2018		March 31, 2019		December 31, 2018		March 31, 2019		December 31, 2018
Tax-related		$858.1		$890.6		$366.2		$390.1		$491.9		$500.5
Cost of removal obligations	402.7		401.2		273.4		273.3		129.3		127.9
Electric transmission cost recovery	104.8		104.0		53.0		47.7		51.8		56.3
Commodity cost recovery	43.2		16.8		32.2		11.9		11.0		4.9
WPL’s earnings sharing mechanism	25.0		25.4		—		—		25.0		25.4
Other	48.6		55.2		24.0		31.9		24.6		23.3
		$1,482.4		$1,493.2		$748.8		$754.9		$733.6		$738.3