(14) JOINTLY-OWNED ELECTRIC UTILITY PLANT

Under joint ownership agreements with other utilities, IPL and WPL have undivided ownership interests in jointly-owned electric generating facilities. Each of the respective owners is responsible for the financing of its portion of the construction costs. Kilowatt-hour 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 electric generating facilities are included in the corresponding operating expenses (e.g. electric production fuel, other operation and maintenance, etc.) in their respective Consolidated Statements of Income. Refer to Note 1(b) for further discussion of cost of removal obligations. Information relative to IPL's and WPL's ownership interest in these jointly-owned electric generating facilities at Dec. 31, 2011 was as follows (dollars in millions):


	In-service Dates	Fuel Type		Ownership Interest %			Plant in Service		Accumulated Provision for Depreciation		Construction Work in Progress		Cost of Removal Obligations Included in Regulatory Liabilities
IPL
Ottumwa Unit 1	1981		Coal		48.0	%	$	234.8	$	114.6	$	10.4	$	14.5
George Neal Unit 4	1979		Coal		25.7	%		96.7		65.6		6.1		11.1
George Neal Unit 3	1975		Coal		28.0	%		57.6		37.7		2.9		5.4
Louisa Unit 1	1983		Coal		4.0	%		35.0		18.7		0.1		2.9

								424.1		236.6		19.5		33.9

WPL
Columbia Units 1-2	1975-1978		Coal		46.2	%		242.9		152.3		12.5		10.0
Edgewater Unit 4	1969		Coal		68.2	%		88.3		46.3		0.6		2.5

								331.2		198.6		13.1		12.5

							$	755.3	$	435.2	$	32.6	$	46.4

Jointly-Owned Electric Utility Plant

(14) JOINTLY-OWNED ELECTRIC UTILITY PLANT

Under joint ownership agreements with other utilities, IPL and WPL have undivided ownership interests in jointly-owned electric generating facilities. Each of the respective owners is responsible for the financing of its portion of the construction costs. Kilowatt-hour 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 electric generating facilities are included in the corresponding operating expenses (e.g. electric production fuel, other operation and maintenance, etc.) in their respective Consolidated Statements of Income. Refer to Note 1(b) for further discussion of cost of removal obligations. Information relative to IPL's and WPL's ownership interest in these jointly-owned electric generating facilities at Dec. 31, 2011 was as follows (dollars in millions):


	In-service Dates	Fuel Type		Ownership Interest %			Plant in Service		Accumulated Provision for Depreciation		Construction Work in Progress		Cost of Removal Obligations Included in Regulatory Liabilities
IPL
Ottumwa Unit 1	1981		Coal		48.0	%	$	234.8	$	114.6	$	10.4	$	14.5
George Neal Unit 4	1979		Coal		25.7	%		96.7		65.6		6.1		11.1
George Neal Unit 3	1975		Coal		28.0	%		57.6		37.7		2.9		5.4
Louisa Unit 1	1983		Coal		4.0	%		35.0		18.7		0.1		2.9

								424.1		236.6		19.5		33.9

WPL
Columbia Units 1-2	1975-1978		Coal		46.2	%		242.9		152.3		12.5		10.0
Edgewater Unit 4	1969		Coal		68.2	%		88.3		46.3		0.6		2.5

								331.2		198.6		13.1		12.5

							$	755.3	$	435.2	$	32.6	$	46.4

Jointly-Owned Electric Utility Plant

(14) JOINTLY-OWNED ELECTRIC UTILITY PLANT

Under joint ownership agreements with other utilities, IPL and WPL have undivided ownership interests in jointly-owned electric generating facilities. Each of the respective owners is responsible for the financing of its portion of the construction costs. Kilowatt-hour 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 electric generating facilities are included in the corresponding operating expenses (e.g. electric production fuel, other operation and maintenance, etc.) in their respective Consolidated Statements of Income. Refer to Note 1(b) for further discussion of cost of removal obligations. Information relative to IPL's and WPL's ownership interest in these jointly-owned electric generating facilities at Dec. 31, 2011 was as follows (dollars in millions):


	In-service Dates	Fuel Type		Ownership Interest %			Plant in Service		Accumulated Provision for Depreciation		Construction Work in Progress		Cost of Removal Obligations Included in Regulatory Liabilities
IPL
Ottumwa Unit 1	1981		Coal		48.0	%	$	234.8	$	114.6	$	10.4	$	14.5
George Neal Unit 4	1979		Coal		25.7	%		96.7		65.6		6.1		11.1
George Neal Unit 3	1975		Coal		28.0	%		57.6		37.7		2.9		5.4
Louisa Unit 1	1983		Coal		4.0	%		35.0		18.7		0.1		2.9

								424.1		236.6		19.5		33.9

WPL
Columbia Units 1-2	1975-1978		Coal		46.2	%		242.9		152.3		12.5		10.0
Edgewater Unit 4	1969		Coal		68.2	%		88.3		46.3		0.6		2.5

								331.2		198.6		13.1		12.5

							$	755.3	$	435.2	$	32.6	$	46.4