COMMON EQUITY

Common Share Activity - A summary of Alliant Energy’s common stock activity was as follows:



Shares outstanding, January 1, 2018	231,348,646
At-the-market offering program	2,144,178
Shareowner Direct Plan issuances	313,429
Equity-based compensation plans (Note 10(b))	5,078
Other	(38,423	)
Shares outstanding, June 30, 2018	233,772,908

At-the-market Offering Program - In May 2018, Alliant Energy filed a prospectus supplement under which it may sell up to $175 million of its common stock through an at-the-market offering program. As of June 30, 2018, Alliant Energy issued 2,144,178 shares of common stock through this program and received cash proceeds of $88 million, net of $1 million in fees and commissions. Alliant Energy also had commitments not recognized on its balance sheet at June 30, 2018 to sell 550,000 shares of common stock under sales transactions executed through this program in late June 2018. Subsequent to June 30, 2018, Alliant Energy issued shares to settle these transactions in exchange for net cash proceeds of $23 million. The proceeds from the issuances of common stock were used for general corporate purposes.

Dividend Restrictions - As of June 30, 2018, IPL’s amount of retained earnings that were free of dividend restrictions was $693 million. As of June 30, 2018, WPL’s amount of retained earnings that were free of dividend restrictions was $70 million for the remainder of 2018.

Restricted Net Assets of Subsidiaries - As of June 30, 2018, the amount of IPL’s and WPL’s net assets that were not available to be transferred to their parent company, Alliant Energy, in the form of loans, advances or cash dividends without the consent of IPL’s and WPL’s regulatory authorities was $2.0 billion and $2.0 billion, respectively.

Comprehensive Income - For the three and six months ended June 30, 2018 and 2017, Alliant Energy’s other comprehensive income was not material; therefore, its comprehensive income was substantially equal to its net income and its comprehensive income attributable to Alliant Energy common shareowners was substantially equal to its net income attributable to Alliant Energy common shareowners for such periods. For the three and six months ended June 30, 2018 and 2017, IPL and WPL had no other comprehensive income; therefore, their comprehensive income was equal to their net income and their comprehensive income available for common stock was equal to their earnings available for common stock for such periods.

Common Equity [Line Items]

Common Equity

COMMON EQUITY

Common Share Activity - A summary of Alliant Energy’s common stock activity was as follows:



Shares outstanding, January 1, 2018	231,348,646
At-the-market offering program	2,144,178
Shareowner Direct Plan issuances	313,429
Equity-based compensation plans (Note 10(b))	5,078
Other	(38,423	)
Shares outstanding, June 30, 2018	233,772,908

At-the-market Offering Program - In May 2018, Alliant Energy filed a prospectus supplement under which it may sell up to $175 million of its common stock through an at-the-market offering program. As of June 30, 2018, Alliant Energy issued 2,144,178 shares of common stock through this program and received cash proceeds of $88 million, net of $1 million in fees and commissions. Alliant Energy also had commitments not recognized on its balance sheet at June 30, 2018 to sell 550,000 shares of common stock under sales transactions executed through this program in late June 2018. Subsequent to June 30, 2018, Alliant Energy issued shares to settle these transactions in exchange for net cash proceeds of $23 million. The proceeds from the issuances of common stock were used for general corporate purposes.

Dividend Restrictions - As of June 30, 2018, IPL’s amount of retained earnings that were free of dividend restrictions was $693 million. As of June 30, 2018, WPL’s amount of retained earnings that were free of dividend restrictions was $70 million for the remainder of 2018.

Restricted Net Assets of Subsidiaries - As of June 30, 2018, the amount of IPL’s and WPL’s net assets that were not available to be transferred to their parent company, Alliant Energy, in the form of loans, advances or cash dividends without the consent of IPL’s and WPL’s regulatory authorities was $2.0 billion and $2.0 billion, respectively.

Comprehensive Income - For the three and six months ended June 30, 2018 and 2017, Alliant Energy’s other comprehensive income was not material; therefore, its comprehensive income was substantially equal to its net income and its comprehensive income attributable to Alliant Energy common shareowners was substantially equal to its net income attributable to Alliant Energy common shareowners for such periods. For the three and six months ended June 30, 2018 and 2017, IPL and WPL had no other comprehensive income; therefore, their comprehensive income was equal to their net income and their comprehensive income available for common stock was equal to their earnings available for common stock for such periods.