Item 2. PROPERTIES

Alliant Energy - As a holding company, Alliant Energy doesn’t directly own any significant properties other than the stock of its subsidiaries. The principal properties of those subsidiaries are as follows:

IPL

Electric - At December 31, 2015, IPL’s EGUs by primary fuel type were as follows:

At December 31, 2015, IPL owned approximately 17,567 miles of overhead electric distribution line and 2,872 miles of underground electric distribution cable, as well as 573 substation distribution transformers, substantially all of which are located in Iowa.

Gas - IPL’s gas properties consist primarily of mains and services, meters, regulating and gate stations and other related transmission and distribution equipment. At December 31, 2015, IPL’s gas distribution facilities included approximately 5,119 miles of gas mains located in Iowa.

Other - IPL’s other property consists primarily of steam service assets, operating and storeroom facilities, vehicles, computer hardware and software, communication equipment and other miscellaneous tools and equipment.

WPL

Electric - At December 31, 2015, WPL’s EGUs by primary fuel type were as follows:

At December 31, 2015, WPL owned approximately 16,281 miles of overhead electric distribution line and 5,315 miles of underground electric distribution cable, as well as 302 substation distribution transformers, substantially all of which are located in Wisconsin. Refer to Notes 2 and 3 for discussion of Nelson Dewey Units 1 and 2 and Edgewater Unit 3, which were retired in 2015.

Gas - WPL’s gas properties consist primarily of mains and services, meters, regulating and gate stations and other related transmission and distribution equipment. At December 31, 2015, WPL’s gas distribution facilities included approximately 4,307 miles of gas mains located in Wisconsin.

Other - Refer to Note 10(b) for information regarding WPL’s lease of Sheboygan Falls from Resources’ Non-regulated Generation business. WPL’s other property consists primarily of operating and storeroom facilities, vehicles, computer hardware and software, communication equipment and other miscellaneous tools and equipment.

Resources - Resources’ principal properties included in “Property, plant and equipment, net” on Alliant Energy’s balance sheet at December 31, 2015 were as follows:

Non-regulated Generation - Includes Sheboygan Falls, a 347 MW, simple-cycle, natural gas-fired facility near Sheboygan Falls, Wisconsin that was placed in service in 2005 and is leased to WPL, and the 99 MW (60 Units) Franklin County wind farm in Franklin County, Iowa that was placed in service in 2012. Sheboygan Falls was accredited with 282 MW of generating capacity for MISO’s resource adequacy process for the planning period from June 2015 through May 2016.

Transportation - Includes a short-line railway in Iowa with 114 miles of railroad track, 13 active locomotives and 72 rail-cars; a barge terminal on the Mississippi River; and a coal terminal in Williams, Iowa.

Corporate Services - Corporate Services’ property included in “Property, plant and equipment, net” on Alliant Energy’s balance sheet at December 31, 2015 consisted primarily of computer software, the corporate headquarters building located in Madison, Wisconsin, and a new customer billing and information system for IPL and WPL, which was placed in service in 2015.