We own a 12% undivided interest in the coal-fired Units No. 1 and No. 2 at the Iatan Generating Station located near Weston, Missouri, 35 miles northwest of Kansas City, Missouri, as well as a 3% interest in the site and a 12% interest in certain common facilities. At December 31, 2011 and 2010, our property, plant and equipment accounts included the amounts in the following chart (in millions):

Iatan	2011		2010

Cost of ownership in plant in service	$	362.6	$	353.9
Accumulated Depreciation	$	39.6	$	34.1
Expenditures⁽¹⁾	$	31.3	$	18.2

We are entitled to 12% of each unit's available capacity and are obligated to pay for that percentage of the operating costs of the units. KCP&L and KCP&L Greater Missouri Operations Co. own 70% and 18% respectively, of Unit 1, and 54% and 18%, respectively, of Unit 2. KCP&L operates the units for the joint owners. Iatan 2 met its in-service criteria on August 26, 2010, and entered commercial operation on December 31, 2010. During 2010 we added $212.2 million to plant in service associated with Iatan 2 and placed in service approximately $2.9 million of common property expenditures associated with this construction project.

We and Westar Generating, Inc, ("WGI"), a subsidiary of Westar Energy, Inc., share joint ownership of a 500-megawatt combined cycle unit at the State Line Power Plant (the "State Line Combined Cycle Unit"). We are responsible for the operation and maintenance of the State Line Combined Cycle Unit, and are entitled to 60% of the available capacity and are responsible for approximately 60% of its costs. At December 31, 2011 and 2010, our property, plant and equipment accounts include the amounts in the following chart (in millions):

State Line Combined Cycle Unit	2011		2010

Cost of ownership in plant in service	$	162.1	$	164.1
Accumulated Depreciation	$	49.4	$	44.9
Expenditures⁽¹⁾	$	57.0	$	59.6

We own a 7.52% undivided interest in the coal-fired Plum Point Energy Station located near Osceola, Arkansas. We are entitled to 7.52% of the station's capacity, and are obligated to pay for that percentage of the station's operating costs. The Plum Point Energy Station met its in-service criteria on August 13, 2010 and entered commercial operation on September 1, 2010. At December 31, 2011 and 2010, our property, plant and equipment accounts included the amounts in the following chart (in millions):

Plum Point Energy Station	2011		2010

Cost of ownership in plant in service	$	110.1	$	110.2
Accumulated Depreciation	$	2.7	$	0.7
Expenditures⁽¹⁾	$	8.5	$	3.4