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Common Equity

3 Months Ended

Mar. 31, 2021

COMMON EQUITY

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


Shares outstanding, January 1, 2021			249,868,415


Shareowner Direct Plan			152,588
Equity-based compensation plans			113,549

Shares outstanding, March 31, 2021			250,134,552

Changes in Shareowners’ Equity - A summary of changes in shareowners’ equity was as follows (in millions):


Alliant Energy	Total Alliant Energy Common Equity
				Accumulated	Shares in	Cumulative
		Additional		Other	Deferred	Preferred
	Common	Paid-In	Retained	Comprehensive	Compensation	Stock	Total
	Stock	Capital	Earnings	Income (Loss)	Trust	of IPL	Equity
Three Months Ended March 31, 2021
Beginning balance, December 31, 2020	$2	$2,704	$2,994	($1)	($11)	$200	$5,888
Net income attributable to Alliant Energy common shareowners			171				171
Common stock dividends ($0.4025 per share)			(102)				(102)
Shareowner Direct Plan issuances	1	7					8
Equity-based compensation plans and other		1					1

Ending balance, March 31, 2021	$3	$2,712	$3,063	($1)	($11)	$200	$5,966
Three Months Ended March 31, 2020
Beginning balance, December 31, 2019	$2	$2,446	$2,766	$1	($10)	$200	$5,405
Net income attributable to Alliant Energy common shareowners			170				170
Common stock dividends ($0.38 per share)			(93)				(93)
Equity forward settlements and Shareowner Direct Plan issuances		228					228

Adoption of new accounting standard, net of tax			(9)				(9)
Other comprehensive income, net of tax				1			1
Ending balance, March 31, 2020	$2	$2,674	$2,834	$2	($10)	$200	$5,702


IPL	Total IPL Common Equity
		Additional		Cumulative
	Common	Paid-In	Retained	Preferred	Total
	Stock	Capital	Earnings	Stock	Equity
Three Months Ended March 31, 2021
Beginning balance, December 31, 2020	$33	$2,752	$979	$200	$3,964
Net income available for common stock			79		79
Common stock dividends			(101)		(101)

Ending balance, March 31, 2021	$33	$2,752	$957	$200	$3,942
Three Months Ended March 31, 2020
Beginning balance, December 31, 2019	$33	$2,348	$891	$200	$3,472
Net income available for common stock			83		83
Common stock dividends			(60)		(60)
Capital contributions from parent		100			100
Ending balance, March 31, 2020	$33	$2,448	$914	$200	$3,595


WPL		Additional		Total
	Common	Paid-In	Retained	Common
	Stock	Capital	Earnings	Equity
Three Months Ended March 31, 2021
Beginning balance, December 31, 2020	$66	$1,459	$953	$2,478
Net income			84	84
Common stock dividends			(42)	(42)
Capital contributions from parent		125		125
Ending balance, March 31, 2021	$66	$1,584	$995	$2,645
Three Months Ended March 31, 2020
Beginning balance, December 31, 2019	$66	$1,434	$864	$2,364
Net income			90	90
Common stock dividends			(43)	(43)
Capital contributions from parent		25		25
Ending balance, March 31, 2020	$66	$1,459	$911	$2,436

IPL [Member]

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, 2021			249,868,415


Shareowner Direct Plan			152,588
Equity-based compensation plans			113,549

Shares outstanding, March 31, 2021			250,134,552

Changes in Shareowners’ Equity - A summary of changes in shareowners’ equity was as follows (in millions):


Alliant Energy	Total Alliant Energy Common Equity
				Accumulated	Shares in	Cumulative
		Additional		Other	Deferred	Preferred
	Common	Paid-In	Retained	Comprehensive	Compensation	Stock	Total
	Stock	Capital	Earnings	Income (Loss)	Trust	of IPL	Equity
Three Months Ended March 31, 2021
Beginning balance, December 31, 2020	$2	$2,704	$2,994	($1)	($11)	$200	$5,888
Net income attributable to Alliant Energy common shareowners			171				171
Common stock dividends ($0.4025 per share)			(102)				(102)
Shareowner Direct Plan issuances	1	7					8
Equity-based compensation plans and other		1					1

Ending balance, March 31, 2021	$3	$2,712	$3,063	($1)	($11)	$200	$5,966
Three Months Ended March 31, 2020
Beginning balance, December 31, 2019	$2	$2,446	$2,766	$1	($10)	$200	$5,405
Net income attributable to Alliant Energy common shareowners			170				170
Common stock dividends ($0.38 per share)			(93)				(93)
Equity forward settlements and Shareowner Direct Plan issuances		228					228

Adoption of new accounting standard, net of tax			(9)				(9)
Other comprehensive income, net of tax				1			1
Ending balance, March 31, 2020	$2	$2,674	$2,834	$2	($10)	$200	$5,702


IPL	Total IPL Common Equity
		Additional		Cumulative
	Common	Paid-In	Retained	Preferred	Total
	Stock	Capital	Earnings	Stock	Equity
Three Months Ended March 31, 2021
Beginning balance, December 31, 2020	$33	$2,752	$979	$200	$3,964
Net income available for common stock			79		79
Common stock dividends			(101)		(101)

Ending balance, March 31, 2021	$33	$2,752	$957	$200	$3,942
Three Months Ended March 31, 2020
Beginning balance, December 31, 2019	$33	$2,348	$891	$200	$3,472
Net income available for common stock			83		83
Common stock dividends			(60)		(60)
Capital contributions from parent		100			100
Ending balance, March 31, 2020	$33	$2,448	$914	$200	$3,595


WPL		Additional		Total
	Common	Paid-In	Retained	Common
	Stock	Capital	Earnings	Equity
Three Months Ended March 31, 2021
Beginning balance, December 31, 2020	$66	$1,459	$953	$2,478
Net income			84	84
Common stock dividends			(42)	(42)
Capital contributions from parent		125		125
Ending balance, March 31, 2021	$66	$1,584	$995	$2,645
Three Months Ended March 31, 2020
Beginning balance, December 31, 2019	$66	$1,434	$864	$2,364
Net income			90	90
Common stock dividends			(43)	(43)
Capital contributions from parent		25		25
Ending balance, March 31, 2020	$66	$1,459	$911	$2,436

WPL [Member]

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, 2021			249,868,415


Shareowner Direct Plan			152,588
Equity-based compensation plans			113,549

Shares outstanding, March 31, 2021			250,134,552

Changes in Shareowners’ Equity - A summary of changes in shareowners’ equity was as follows (in millions):


Alliant Energy	Total Alliant Energy Common Equity
				Accumulated	Shares in	Cumulative
		Additional		Other	Deferred	Preferred
	Common	Paid-In	Retained	Comprehensive	Compensation	Stock	Total
	Stock	Capital	Earnings	Income (Loss)	Trust	of IPL	Equity
Three Months Ended March 31, 2021
Beginning balance, December 31, 2020	$2	$2,704	$2,994	($1)	($11)	$200	$5,888
Net income attributable to Alliant Energy common shareowners			171				171
Common stock dividends ($0.4025 per share)			(102)				(102)
Shareowner Direct Plan issuances	1	7					8
Equity-based compensation plans and other		1					1

Ending balance, March 31, 2021	$3	$2,712	$3,063	($1)	($11)	$200	$5,966
Three Months Ended March 31, 2020
Beginning balance, December 31, 2019	$2	$2,446	$2,766	$1	($10)	$200	$5,405
Net income attributable to Alliant Energy common shareowners			170				170
Common stock dividends ($0.38 per share)			(93)				(93)
Equity forward settlements and Shareowner Direct Plan issuances		228					228

Adoption of new accounting standard, net of tax			(9)				(9)
Other comprehensive income, net of tax				1			1
Ending balance, March 31, 2020	$2	$2,674	$2,834	$2	($10)	$200	$5,702


IPL	Total IPL Common Equity
		Additional		Cumulative
	Common	Paid-In	Retained	Preferred	Total
	Stock	Capital	Earnings	Stock	Equity
Three Months Ended March 31, 2021
Beginning balance, December 31, 2020	$33	$2,752	$979	$200	$3,964
Net income available for common stock			79		79
Common stock dividends			(101)		(101)

Ending balance, March 31, 2021	$33	$2,752	$957	$200	$3,942
Three Months Ended March 31, 2020
Beginning balance, December 31, 2019	$33	$2,348	$891	$200	$3,472
Net income available for common stock			83		83
Common stock dividends			(60)		(60)
Capital contributions from parent		100			100
Ending balance, March 31, 2020	$33	$2,448	$914	$200	$3,595


WPL		Additional		Total
	Common	Paid-In	Retained	Common
	Stock	Capital	Earnings	Equity
Three Months Ended March 31, 2021
Beginning balance, December 31, 2020	$66	$1,459	$953	$2,478
Net income			84	84
Common stock dividends			(42)	(42)
Capital contributions from parent		125		125
Ending balance, March 31, 2021	$66	$1,584	$995	$2,645
Three Months Ended March 31, 2020
Beginning balance, December 31, 2019	$66	$1,434	$864	$2,364
Net income			90	90
Common stock dividends			(43)	(43)
Capital contributions from parent		25		25
Ending balance, March 31, 2020	$66	$1,459	$911	$2,436

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
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+ Details