Jointly Owned Utility Facilities

WPS holds a joint ownership interest in certain electric generating facilities. WPS is entitled to its share of generating capability and output of each facility equal to its respective ownership interest. WPS also pays its ownership share of additional construction costs, fuel inventory purchases, and operating expenses, unless specific agreements have been executed to limit its maximum exposure to additional costs. WPS records its proportionate share of significant jointly owned electric generating facilities as property, plant, and equipment on the balance sheets. The amounts were as follows at December 31, 2013:



(Millions, except for percentages and megawatts)	Weston 4			Columbia Energy Center Units 1 and 2			Edgewater Unit 4
Ownership	70.0		%	31.8		%	31.8		%
WPS's share of rated capacity (megawatts)	374.5			335.2			105.0
In-service date	2008			1975 and 1978			1969
Utility plant	$	576.8		$	172.8		$	41.8
Accumulated depreciation	$	(114.6	)	$	(111.6	)	$	(28.3	)
Construction work in progress	$	2.2		$	194.8		$	0.3

WPS's proportionate share of direct expenses for the joint operation of these plants is recorded in operating expenses in the income statements. WPS has supplied its own financing for all jointly owned projects.