JOINTLY-OWNED ELECTRIC UTILITY PLANT

Under joint ownership agreements with other utilities, IPL and WPL have undivided ownership interests in jointly-owned EGUs. Each of the respective owners is responsible for the financing of its portion of the construction costs. KWh generation and operating expenses are primarily divided between the joint owners on the same basis as ownership. IPL’s and WPL’s shares of expenses from jointly-owned EGUs are included in the corresponding operating expenses (e.g., electric production fuel, other operation and maintenance, etc.) in their income statements. Information relative to IPL’s and WPL’s ownership interest in these jointly-owned EGUs at December 31, 2019 was as follows (dollars in millions):



	Ownership		Electric		Accumulated Provision		Construction
	Interest %		Plant		for Depreciation		Work in Progress
IPL
Ottumwa Unit 1	48.0	%		$571.5		$180.8		$18.8
George Neal Unit 4	25.7	%	191.8		93.5		0.8
George Neal Unit 3	28.0	%	163.7		63.2		0.9
Louisa Unit 1	4.0	%	39.9		24.9		0.2
			966.9		362.4		20.7
WPL
Columbia Units 1-2	53.3	%	777.0		264.7		5.5
FWEC	42.6	%	120.2		43.6		—
West Riverside	91.8	%	—		—		647.5
			897.2		308.3		653.0
Alliant Energy				$1,864.1		$670.7		$673.7

Jointly-Owned Electric Utility Plant

JOINTLY-OWNED ELECTRIC UTILITY PLANT

Under joint ownership agreements with other utilities, IPL and WPL have undivided ownership interests in jointly-owned EGUs. Each of the respective owners is responsible for the financing of its portion of the construction costs. KWh generation and operating expenses are primarily divided between the joint owners on the same basis as ownership. IPL’s and WPL’s shares of expenses from jointly-owned EGUs are included in the corresponding operating expenses (e.g., electric production fuel, other operation and maintenance, etc.) in their income statements. Information relative to IPL’s and WPL’s ownership interest in these jointly-owned EGUs at December 31, 2019 was as follows (dollars in millions):



	Ownership		Electric		Accumulated Provision		Construction
	Interest %		Plant		for Depreciation		Work in Progress
IPL
Ottumwa Unit 1	48.0	%		$571.5		$180.8		$18.8
George Neal Unit 4	25.7	%	191.8		93.5		0.8
George Neal Unit 3	28.0	%	163.7		63.2		0.9
Louisa Unit 1	4.0	%	39.9		24.9		0.2
			966.9		362.4		20.7
WPL
Columbia Units 1-2	53.3	%	777.0		264.7		5.5
FWEC	42.6	%	120.2		43.6		—
West Riverside	91.8	%	—		—		647.5
			897.2		308.3		653.0
Alliant Energy				$1,864.1		$670.7		$673.7

Jointly-Owned Electric Utility Plant

JOINTLY-OWNED ELECTRIC UTILITY PLANT

Under joint ownership agreements with other utilities, IPL and WPL have undivided ownership interests in jointly-owned EGUs. Each of the respective owners is responsible for the financing of its portion of the construction costs. KWh generation and operating expenses are primarily divided between the joint owners on the same basis as ownership. IPL’s and WPL’s shares of expenses from jointly-owned EGUs are included in the corresponding operating expenses (e.g., electric production fuel, other operation and maintenance, etc.) in their income statements. Information relative to IPL’s and WPL’s ownership interest in these jointly-owned EGUs at December 31, 2019 was as follows (dollars in millions):



	Ownership		Electric		Accumulated Provision		Construction
	Interest %		Plant		for Depreciation		Work in Progress
IPL
Ottumwa Unit 1	48.0	%		$571.5		$180.8		$18.8
George Neal Unit 4	25.7	%	191.8		93.5		0.8
George Neal Unit 3	28.0	%	163.7		63.2		0.9
Louisa Unit 1	4.0	%	39.9		24.9		0.2
			966.9		362.4		20.7
WPL
Columbia Units 1-2	53.3	%	777.0		264.7		5.5
FWEC	42.6	%	120.2		43.6		—
West Riverside	91.8	%	—		—		647.5
			897.2		308.3		653.0
Alliant Energy				$1,864.1		$670.7		$673.7