UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM U-13-60
ANNUAL REPORT
FOR THE PERIOD
Beginning January 1, 2000 and Ending December 31, 2000
--------------- ------------------
TO THE
U.S. SECURITIES AND EXCHANGE COMMISSION
OF
Alliant Energy Corporate Services, Inc.
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(Exact Name of Reporting Company)
A Subsidiary Service Company
-------------------------------------------------------
("Mutual" or "Subsidiary")
Date of Incorporation December 8, 1997
--------------------------
If not Incorporated, Date of Organization ____________________________
State or Sovereign Power under which Incorporated or Organized Iowa
----------------
Location of Principal Executive Offices of Reporting Company Dubuque, Iowa
-----------------
Name, title, and address of officer to whom correspondence concerning this
report should be addressed:
John E. Kratchmer, Corporate Controller and Chief Accounting Officer,
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(Name) (Title)
222 W. Washington Avenue, Madison, Wisconsin 53703
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(Address)
Name of Principal Holding Company Whose Subsidiaries are served by
Reporting Company:
Alliant Energy Corporation
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INSTRUCTIONS FOR USE OF FORM U-13-60
1. Time of Filing.
Rule 94 provides that on or before the first day of May in each calendar
year, each mutual service company and each subsidiary service company
as to which the Commission shall have made a favorable finding
pursuant to Rule 88, and every service company whose application for
approval or declaration pursuant to Rule 88 is pending shall file with the
Commission an annual report on Form U-13-60 and in accordance with the
Instructions for that form.
2. Number of Copies.
Each annual report shall be filed in duplicate. The company
should prepare and retain at least one extra copy for itself in
case correspondence with reference to the report become necessary.
3. Period Covered by Report.
The first report filed by any company shall cover the period from
the date the Uniform System of Accounts was required to be made
effective as to that company under Rules 82 and 93 to the end of that
calendar year. Subsequent reports should cover a calendar year.
4. Report Format.
Reports shall be submitted on the forms prepared by the Commission.
If the space provided on any sheet of such form is inadequate,
additional sheets may be inserted of the same size as a sheet of the form
or folded to each size.
5. Money Amounts Displayed.
All money amounts required to be shown in financial statements
may be expressed in whole dollars, in thousands of dollars or in
hundred thousands of dollars, as appropriate and subject to
provisions of Regulation S-X (Section 210.3-01(b)).
6. Deficits Displayed.
Deficits and other like entries shall be indicated by the use of
either brackets or a parenthesis with corresponding reference in
footnotes. (Regulation S-X, Section 210-3.01(c)).
7. Major Amendments or Corrections.
Any company desiring to amend or correct a major omission or error
in a report after it has been filed with the Commission shall
submit an amended report including only those pages, schedules,
and entries that are to be amended or corrected. A cover letter
shall be submitted requesting the Commission to incorporate the amended
report changes and shall be signed by a duly authorized officer of the
company.
8. Definitions.
Definitions contained in Instruction 01-8 to the Uniform System
of Accounts for Mutual Service Companies and Subsidiary Service
Companies, Public Utility Holding Company Act of 1935, as amended February
2, 1979 shall be applicable to words or terms used specifically within this
Form U-13-60.
9. Organization Chart.
The service company shall submit with each annual report a copy of its
current organization chart.
10. Methods of Allocation.
The service company shall submit with each annual report a listing
of the currently effective methods of allocation being
used by the service company and on file with the Securities and Exchange
Commission pursuant to the Public Utility Holding Company Act of 1935.
11. Annual Statement of Compensation for Use of Capital Billed.
The service company shall submit with each annual report a copy of
the annual statement supplied to each associate company in support
of the amount of compensation for use of capital billed during the
calendar year.
2
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LISTING OF SCHEDULES AND ANALYSIS OF ACCOUNTS Page
Number
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Schedule or Account
Description of Schedules and Accounts Number
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COMPARATIVE BALANCE SHEET Schedule I 5-6
SERVICE COMPANY PROPERTY Schedule II 7-8
ACCUMULATED PROVISION FOR DEPRECIATION
AND AMORTIZATION OF SERVICE COMPANY
PROPERTY Schedule III 9
INVESTMENTS Schedule IV 10
ACCOUNTS RECEIVABLE FROM ASSOCIATE
COMPANIES Schedule V 11
FUEL STOCK EXPENSES UNDISTRIBUTED Schedule VI 12
STORES EXPENSE UNDISTRIBUTED Schedule VII 13
MISCELLANEOUS CURRENT AND ACCRUED ASSETS Schedule VIII 14
MISCELLANEOUS DEFERRED DEBITS Schedule IX 15
RESEARCH, DEVELOPMENT, OR DEMONSTRATION
EXPENDITURES Schedule X 16
PROPRIETARY CAPITAL Schedule XI 17
LONG-TERM DEBT Schedule XII 18
CURRENT AND ACCRUED LIABILITIES Schedule XIII 19
NOTES TO FINANCIAL STATEMENTS Schedule XIV 20-23
STATEMENT OF INCOME Schedule XV 24
ANALYSIS OF BILLING-ASSOCIATE COMPANIES Account 457 25
ANALYSIS OF BILLING-NONASSOCIATE COMPANIES Account 458 26
ANALYSIS OF CHARGES FOR SERVICE-ASSOCIATE
AND NONASSOCIATE COMPANIES Schedule XVI 27
SCHEDULE OF EXPENSE DISTRIBUTION BY
DEPARTMENT OR SERVICE FUNCTION Schedule XVII 28-31
DEPARTMENTAL ANALYSIS OF SALARIES Account 920 32
OUTSIDE SERVICES EMPLOYED Account 923 33-39
EMPLOYEE PENSIONS AND BENEFITS Account 926 40
GENERAL ADVERTISING EXPENSES Account 930.1 41-43
MISCELLANEOUS GENERAL EXPENSES Account 930.2 44
RENTS Account 931 45
TAXES OTHER THAN INCOME TAXES Account 408 46
DONATIONS Account 426.1 47
OTHER DEDUCTIONS Account 426.5 48
NOTES TO STATEMENT OF INCOME Schedule XVIII 49
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3
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LISTING OF INSTRUCTIONAL FILING REQUIREMENTS Page
Number
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Description of Reports or Statements
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EXECUTIVE ORGANIZATION CHART 50
METHODS OF ALLOCATION 51-54
ANNUAL STATEMENT OF COMPENSATION FOR USE 55
OF CAPITAL BILLED
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4
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
----------------------------------------
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SCHEDULE I - COMPARATIVE BALANCE SHEET
Give balance sheet of the Company as of December 31 of the current and prior year
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ACCOUNT ASSET AND OTHER DEBITS AS OF DECEMBER 31
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-------------------------------------
CURRENT PRIOR
-------------------------------------
SERVICE COMPANY PROPERTY
101 Service company property (Schedule II) $ 664,941 $ 551,691
107 Construction work in progress (Schedule II) 10,685,012 688,125
-------------------------------------
Total Property 11,349,953 1,239,816
-------------------------------------
108 Less accumulated provision for depreciation and
amortization of service company property (Schedule III) (497,718) (291,171)
-------------------------------------
Net Service Company Property 10,852,235 948,645
-------------------------------------
INVESTMENTS
123 Investments in associate companies (Schedule IV) 21,153,000 12,087,000
124 Other investments (Schedule IV) - -
-------------------------------------
Total Investments 21,153,000 12,087,000
-------------------------------------
CURRENT AND ACCRUED ASSETS
131 Cash 1,674,843 7,116,840
134 Special deposits - -
135 Working funds - -
136 Temporary cash investments (Schedule IV) - -
141 Notes receivable - -
143 Accounts receivable 3,902,599 2,050,948
144 Accumulated provision for uncollectible accounts (54,743) (54,743)
146 Accounts receivable from associate companies (Schedule V) 52,201,709 41,340,087
152 Fuel stock expenses undistributed (Schedule VI) - -
154 Materials and supplies - -
163 Stores expense undistributed (Schedule VII) - -
165 Prepayments 5,573,262 20,268
174 Miscellaneous current and accrued assets (Schedule VIII) - -
-------------------------------------
Total Current and Accrued Assets 63,297,670 50,473,400
-------------------------------------
DEFERRED DEBITS
181 Unamortized debt expense - -
184 Clearing accounts 2,424 -
186 Miscellaneous deferred debits (Schedule IX) - -
188 Research, development, or demonstration
expenditures (Schedule X) - -
190 Accumulated deferred income taxes 14,055,402 9,605,351
-------------------------------------
Total Deferred Debits 14,057,826 9,605,351
-------------------------------------
TOTAL ASSETS AND OTHER DEBITS $ 109,360,731 $ 73,114,396
=====================================
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5
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
---------------------------------------
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SCHEDULE I - COMPARATIVE BALANCE SHEET
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ACCOUNT LIABILITIES AND PROPRIETARY CAPITAL AS OF DECEMBER 31
------------------------------------------------------------------------------------
-------------------------------------
CURRENT PRIOR
PROPRIETARY CAPITAL
201 Common stock issued (Schedule XI) $ 1 $ 1
211 Miscellaneous paid in capital (Schedule XI) - -
215 Appropriated retained earnings (Schedule XI) - -
216 Unappropriated retained earnings (Schedule XI) - -
-------------------------------------
Total Proprietary Capital 1 1
-------------------------------------
LONG-TERM DEBT
223 Advances from associate companies (Schedule XII) 1,756,687 -
224 Other long-term debt (Schedule XII) - -
225 Unamortized premium on long-term debt
226 Unamortized discount on long-term debt-debit
-------------------------------------
Total Long-term Debt 1,756,687 -
-------------------------------------
CURRENT AND ACCRUED LIABILITIES
231 Notes payable
232 Accounts payable 37,650,038 26,188,762
233 Notes payable to associate companies (Schedule XIII) 17,007,053 (2,854,764)
234 Accounts payable to associate companies (Schedule XIII) 5,361,405 13,800,737
236 Taxes accrued 283,056 718,862
237 Interest accrued
238 Dividends declared
241 Tax collections payable 1,109,164 972,933
242 Miscellaneous current and accrued liabilities (Schedule XIII) 27,809,421 22,201,188
-------------------------------------
Total Current and Accrued Liabilities 89,220,137 61,027,718
-------------------------------------
DEFERRED CREDITS
253 Other deferred credits 18,383,906 12,086,677
255 Accumulated deferred investment tax credits
-------------------------------------
Total Deferred Credits 18,383,906 12,086,677
-------------------------------------
282 ACCUMULATED DEFERRED INCOME TAXES - -
-------------------------------------
TOTAL LIABILITIES AND PROPRIETARY CAPITAL $ 109,360,731 $ 73,114,396
=====================================
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6
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
---------------------------------------
For the Year Ended December 31, 2000
------------------
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SCHEDULE II - SERVICE COMPANY PROPERTY
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BALANCE AT RETIREMENT BALANCE AT
DESCRIPTION BEGINNING ADDITIONS OR OTHER CLOSE OF
OF YEAR SALES CHANGES (1) YEAR
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SERVICE COMPANY
PROPERTY
Account
301 ORGANIZATION
303 MISCELLANEOUS
INTANGIBLE PLANT $ 551,691 $ 113,250 $ 664,941
304 LAND AND LAND
RIGHTS
305 STRUCTURES AND
IMPROVEMENTS
306 LEASEHOLD
IMPROVEMENTS
307 EQUIPMENT (2)
308 OFFICE FURNITURE
AND EQUIPMENT
309 AUTOMOBILES, OTHER
VEHICLES AND
RELATED GARAGE
EQUIPMENT
310 AIRCRAFT AND
AIRPORT EQUIPMENT
311 OTHER SERVICE
COMPANY PROPERTY (3)
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SUB-TOTAL $ 551,691 $ 113,250 - - $ 664,941
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107 CONSTRUCTION
WORK IN
PROGRESS (4) $ 688,125 $ 10,110,137 - $(113,250) 10,685,012
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TOTAL $ 1,239,816 $ 10,223,387 - $(113,250) $ 11,349,953
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1 PROVIDE AN EXPLANATION OF THOSE CHANGES CONSIDERED MATERIAL:
$113,250 transferred from account 107 to account 303.
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7
SCHEDULE II - CONTINUED
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2 SUBACCOUNTS ARE REQUIRED FOR EACH CLASS OF EQUIPMENT OWNED. THE SERVICE COMPANY SHALL PROVIDE A
LISTING BY SUBACCOUNT OF EQUIPMENT ADDITIONS DURING THE YEAR AND THE BALANCE AT THE CLOSE OF THE YEAR.
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BALANCE AT
SUBACCOUNT DESCRIPTION ADDITIONS CLOSE
OF YEAR
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None
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TOTAL
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3 DESCRIBE OTHER SERVICE COMPANY PROPERTY:
None
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4 DESCRIBE CONSTRUCTION WORK IN PROGRESS:
Alliant Energy Corporate Services, Inc. is capitalizing significant software development costs related to customer accounting
and E-business. These costs will be in construction work in progress until the software is in service.
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8
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
---------------------------------------
For the Year Ended December 31, 2000
-----------------
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SCHEDULE III
ACCUMULATED PROVISION FOR DEPRECIATION AND AMORTIZATION OF
SERVICE COMPANY PROPERTY
------------------------------------------------------------------------------------------------------------------
ADDITIONS
BALANCE AT ---------------- --------------------------------- BALANCE AT
DESCRIPTION BEGINNING CHARGED RETIREMENTS OTHER CHANGES CLOSE OF
OF YEAR TO ADD (DEDUCT) (1) YEAR
ACCOUNT 403
--------------------------------------------------------------- ---------------------------------------------------
Account
301 ORGANIZATION
303 MISCELLANEOUS
INTANGIBLE PLANT $ 291,171 $ 206,547 $ 497,718
304 LAND AND LAND
RIGHTS
305 STRUCTURES AND
IMPROVEMENTS
306 LEASEHOLD
IMPROVEMENTS
307 EQUIPMENT
308 OFFICE FURNITURE
AND EQUIPMENT
309 AUTOMOBILES, OTHER
VEHICLES AND
RELATED GARAGE
EQUIPMENT
310 AIRCRAFT AND
AIRPORT EQUIPMENT
311 OTHER SERVICE
COMPANY PROPERTY
------------------------------------------------------------------------------------------------------------------
1 PROVIDE AN EXPLANATION OF THOSE CHANGES CONSIDERED MATERIAL: None
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9
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
---------------------------------------
For the Year Ended December 31, 2000
-----------------
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SCHEDULE IV - INVESTMENTS
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INSTRUCTIONS: Complete the following schedule concerning investments.
Under Account 124, "Other Investments", state each investment
separately, with description, including, the name of issuing
company, number of shares or principal amount, etc.
Under Account 136, "Temporary Cash Investments", list each
investment separately.
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BALANCE AT BALANCE AT
DESCRIPTION BEGINNING CLOSE
OF YEAR OF YEAR
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ACCOUNT 123-INVESTMENT IN ASSOCIATE COMPANIES
Alliant Energy Corporation $ 58,620 $ 83,732
IES Utilities Inc. 4,674,447 8,287,974
Wisconsin Power and Light Company 4,865,215 8,343,930
Interstate Power Company 2,159,997 3,845,547
Alliant Energy Resources, Inc. 328,721 591,817
----------------------------------
12,087,000 21,153,000
----------------------------------
ACCOUNT 124-OTHER INVESTMENTS - -
ACCOUNT 136-TEMPORARY CASH INVESTMENTS - -
----------------------------------
TOTAL $ 12,087,000 $ 21,153,000
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10
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
---------------------------------------
For the Year Ended December 31, 2000
------------------
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SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES
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INSTRUCTIONS: Complete the following schedule listing accounts receivable
from each associate company. Where the service company has
provided accommodation or convenience payments for associate
companies, a separate listing of total payments for each
associate company by subaccount should be provided.
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BALANCE AT BALANCE AT
DESCRIPTION BEGINNING CLOSE
OF YEAR OF YEAR
----------------------------------------------------------------------------------------------------------------------
ACCOUNT 146 ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES
Alliant Energy Corporation $ 367,316 $ 227,304
IES Utilities Inc. 11,765,656 20,245,730
Wisconsin Power and Light Company 19,857,029 22,883,496
Interstate Power Company 7,964,884 8,026,590
Alliant Energy Resources, Inc. 1,253,786 683,574
Alliant Energy Transportation, Inc. 1,590 3,043
Cedar Rapids and Iowa City Railway Company 15,239 19,274
Transfer Services, Inc. 711 202
IEI Barge Services, Inc. 23,465 89
Industrial Energy Applications, Inc. 10,461 9,178
Whiting Petroleum Corporation 7,793 4,460
Iowa Land and Building Company 3,483 45,754
Prairie Ridge Business Park, L.C. 54 17
Alliant Energy International, Inc. 40,657 25,689
Alliant Energy Investments, Inc. 278 1,938
Alliant International New Zealand Limited 3,850 3,248
Heartland Energy Group, Inc. 2,274 9,146
Energys, Inc. 2,203 275
RMT, Inc. 2,025 3,417
Heartland Properties, Inc. 16,510 4,709
Village Lakeshares, L.P. (582) 728
Alliant Energy Investco, Inc. 34 7
Capital Square Financial - 21
Schedin & Associates, Inc. 1,362 1,372
Williams Bulk Transfer Inc. - 1,838
Heartland Energy Services, Inc. 9 279
BFC Gas Company L.L.C. - 331
-------------------------------------
TOTAL $41,340,087 $ 52,201,709
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ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL
PAYMENTS
-------------------
None
-------------------
TOTAL PAYMENTS
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11
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
---------------------------------------
For the Year Ended December 31, 2000
------------------
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SCHEDULE VI - FUEL STOCK EXPENSES UNDISTRIBUTED
--------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Report the amount of labor and expenses incurred with respect
to fuel stock expenses during the year and indicate amount
attributable to each associate company. Under the section
headed "Summary" listed below give an overall report of the
fuel functions performed by the service company.
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DESCRIPTION LABOR EXPENSES TOTAL
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ACCOUNT 152 - FUEL STOCK EXPENSES UNDISTRIBUTED NONE
---------------------------------------------------
TOTAL
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SUMMARY:
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12
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
---------------------------------------
For the Year Ended December 31, 2000
-----------------
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SCHEDULE VII
STORES EXPENSE UNDISTRIBUTED
----------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Report the amount of labor and expenses incurred with respect
to stores expense during the year and indicate amount
attributable to each associate company.
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DESCRIPTION LABOR EXPENSES TOTAL
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ACCOUNT 163 - STORES EXPENSE UNDISTRIBUTED NONE
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TOTAL
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13
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
---------------------------------------
For the Year Ended December 31, 2000
------------------
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SCHEDULE VIII
MISCELLANEOUS CURRENT AND ACCRUED ASSETS
--------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide detail of items in this account. Items less than $10,000
may be grouped, showing the number of items in each group.
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BALANCE AT BALANCE AT
BEGINNING CLOSE
DESCRIPTION OF YEAR OF YEAR
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ACCOUNT 174-MISCELLANEOUS CURRENT AND ACCRUED ASSETS None
-------------------------------------
TOTAL
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14
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
----------------------------------------
For the Year Ended December 31, 2000
------------------
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SCHEDULE IX - MISCELLANEOUS DEFERRED DEBITS
--------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide detail of items in this account. Items less
than $10,000 may be grouped by class showing the number
of items in each class.
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BALANCE AT BALANCE AT
BEGINNING CLOSE
DESCRIPTION OF YEAR OF YEAR
--------------------------------------------------------------------------------------------------------------------
ACCOUNT 186-MISCELLANEOUS DEFERRED DEBITS None
-------------------------------------
TOTAL
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15
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
---------------------------------------
For the Year Ended December 31, 2000
-----------------
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SCHEDULE X
RESEARCH, DEVELOPMENT OR DEMONSTRATION EXPENDITURES
-----------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a description of each material research, development, or demonstration project
which incurred costs by the service corporation during the year.
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DESCRIPTION AMOUNT
-----------------------------------------------------------------------------------------------------------------------
ACCOUNT 188 - RESEARCH, DEVELOPMENT, OR DEMONSTRATION EXPENDITURES None
---------------------
TOTAL
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16
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
---------------------------------------
For the Year Ended December 31, 2000
------------------
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SCHEDULE XI - PROPRIETARY CAPITAL
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OUTSTANDING
ACCOUNT CLASS OF STOCK NUMBER OF PAR OR STATED CLOSE OF PERIOD
NUMBER SHARES VALUE ----------------------------------
AUTHORIZED PER SHARE NO. OF TOTAL
SHARES AMOUNT
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201 COMMON STOCK ISSUED 100 $ 0.01 100 $1.00
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INSTRUCTIONS: Classify amounts in each account with brief explanation, disclosing the general nature of transactions
which gave rise to the reported amounts.
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DESCRIPTION AMOUNT
--------------------------------------------------------------------------------------------------------------------
ACCOUNT 211-MISCELLANEOUS PAID-IN CAPITAL -
ACCOUNT 215-APPROPRIATED RETAINED EARNINGS -
-----------------
TOTAL -
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INSTRUCTIONS: Give particulars concerning net income or (loss) during the year, distinguishing between compensation for
the use of capital owed or net loss remaining from servicing nonassociates per the General Instructions of the Uniform System
of Accounts. For dividends paid during the year in cash or otherwise, provide rate percentage, amount of dividend, date
declared and date paid.
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BALANCE AT NET INCOME BALANCE AT
BEGINNING OR DIVIDENDS CLOSE
DESCRIPTION OF YEAR (LOSS) PAID OF YEAR
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ACCOUNT 216-
UNAPPROPRIATED
RETAINED EARNINGS - - - -
----------------------------------------------------------------------------
TOTAL - - - -
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17
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
---------------------------------------
For the Year Ended December 31, 2000
------------------
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SCHEDULE XII -- LONG-TERM DEBT
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INSTRUCTIONS: Advances from associate companies should be reported separately
for advances on notes, and advances on open account. Names of associate
companies from which advances were received shall be shown under the class and
series of obligation column. For Account 224--Other long-term debt provide the
name of creditor company or organization, terms of the obligation, date of
maturity, interest rate, and the amount authorized and outstanding.
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TERMS OF OBLIGATION BALANCE AT BALANCE AT
NAME OF CREDITOR CLASS & SERIES DATE OF INTEREST AMOUNT BEGINNING ADDITIONS DEDUCTIONS(1) CLOSE
OF OBLIGATION MATURITY RATE AUTHORIZED OF YEAR OF YEAR
------------------------------------------------------------------------------------------------------------------------------------
ACCOUNT 223--ADVANCES FROM ASSOCIATE COMPANIES:
Advances on Open Account
Alliant Energy Corporation $ 1,756,687
ACCOUNT 224--OTHER LONG-TERM DEBT: -
None
------------------------------------------------------------------------
TOTAL $ 1,756,687
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1 GIVE AN EXPLANATION OF DEDUCTIONS:
None
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18
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
---------------------------------------
For the Year Ended December 31, 2000
------------------
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SCHEDULE XIII -- CURRENT AND ACCRUED LIABILITIES
--------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide balance of notes and accounts payable to each associate
company. Give description and amount of miscellaneous current
and accrued liabilities. Items less than $10,000 may be
grouped, showing the number of items in each group.
--------------------------------------------------------------------------------------------------------------------
BALANCE AT BALANCE AT
DESCRIPTION BEGINNING CLOSE
OF YEAR OF YEAR
-------------------------------------------------------------------------------------------------------------------
ACCOUNT 233 -- NOTES PAYABLE TO ASSOCIATE COMPANIES
Alliant Energy Corporation $ 219,037,910 $ 215,564,745
IES Utilities Inc. (56,945,810) (101,095,268)
Wisconsin Power and Light Company (125,749,174) (29,244,054)
Interstate Power Company (39,197,690) (68,218,370)
-------------------------------------
TOTAL $ (2,854,764) $ 17,007,053
--------------------------------------------------------------------------------------------------------------------
ACCOUNT 234--ACCOUNTS PAYABLE TO ASSOCIATE COMPANIES
Alliant Energy Corporation $ 107,395 $ 228,862
IES Utilities Inc. 5,336,071 1,936,415
Wisconsin Power and Light Company 5,059,177 1,898,775
Interstate Power Company 2,398,664 938,535
Alliant Energy Resources, Inc. 651,788 133,072
Iowa Land and Building Company 247,642 225,746
-------------------------------------
TOTAL $ 13,800,737 $ 5,361,405
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ACCOUNT 242--MISCELLANEOUS CURRENT AND ACCRUED LIABILITIES
Accrued Vacation $ 5,437,913 $ 6,144,416
Accrued Incentive Compensation 15,785,500 20,585,829
Payroll Deductions 520,335 626,176
Miscellaneous 457,440 453,000
-------------------------------------
TOTAL $ 22,201,188 $ 27,809,421
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19
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ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
----------------------------------------
For the Year Ended December 31, 2000
-----------------
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SCHEDULE XIV
NOTES TO FINANCIAL STATEMENTS
----------------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: The space below is provided for important notes regarding the
financial statements or any account thereof. Furnish particulars as
to any significant contingent assets or liabilities existing at the end
of the year. Notes relating to financial statements shown elsewhere
in this report may be indicated here by reference.
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1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:
(a) General:
Alliant Energy Corporation (Alliant Energy), a Wisconsin corporation and registered holding company under the Public Utility Holding
Company Act of 1935 (PUHCA), was created in the April 1998 merger of WPL Holdings, Inc., IES Industries Inc. and Interstate Power
Company. Alliant Energy Corporate Services, Inc. (the Company) is a wholly-owned subsidiary of Alliant Energy and is the service
company for the Alliant Energy system providing associate companies with a variety of administrative, management and support
services. The primary operating companies of the system are IES Utilities Inc. (IESU), Wisconsin Power and Light Company (WP&L),
Interstate Power Company (IPC) and Alliant Energy Resources, Inc. (AER). AER also has numerous subsidiaries who procure
services from the Company.
(b) Income Taxes:
Deferred income taxes have been recorded by the Company to reflect the tax effects of temporary differences between the time
when certain costs are recorded in the accounts and when they are deducted for tax purposes.
2. NOTES PAYABLE TO ASSOCIATE COMPANIES:
Alliant Energy has established utility and non-utility money pools to coordinate short-term borrowings for certain subsidiaries. The
money pools provide a more efficient use of cash resources of the system and reduce outside short-term borrowings. The money
pools are administered by the Company and funded, as needed, through the issuance of commercial paper by Alliant Energy.
Interest expense and other fees are allocated based on borrowing amounts. The Public Service Commission of Wisconsin has
restricted WP&L from lending money to non-utility affiliates and non-Wisconsin utilities. As a result, WP&L is prohibited from
lending money to the utility money pool but is able to borrow money from the utility money pool.
20
3. PENSION AND OTHER POSTRETIREMENT BENEFITS:
Alliant Energy has several non-contributory defined benefit pension plans that cover substantially all of its employees. Benefits
are based on the employees' years of service and compensation. Alliant Energy also provides certain postretirement health care and
life benefits to retirees. In general the health care plans are contributory with participants' contributions adjusted annually and
the life insurance plans are non-contributory.
The weighted-average assumptions as of the measurement date of September 30 are as follows:
Qualified Pension Benefits Other Postretirement Benefits
------------------------------------ -----------------------------------
2000 1999 1998 2000 1999 1998
---------- ----------- ----------- ----------- ----------- -----------
Discount rate 8.00% 7.75% 6.75% 8.00% 7.75% 6.75%
Expected return on plan assets 9% 9% 9% 9% 9% 9%
Rate of compensation increase 3.5-4.5% 3.5-4.5% 3.5-4.5% 3.5% 3.5% 3.5%
Medicare cost trend on covered charges:
Initial trend range N/A N/A N/A 9% 7% 8%
Ultimate trend range N/A N/A N/A 5% 5% 5-6%
The components of Alliant Energy's qualified pension benefits and other postretirement benefits costs are as follows
(in millions):
Qualified Pension Benefits Other Postretirement Benefits
------------------------------------ -----------------------------------
2000 1999 1998 2000 1999 1998
----------- ----------- ----------- ----------- ----------- -----------
Service cost $11.1 $12.8 $13.8 $3.7 $5.5 $5.1
Interest cost 36.7 35.6 35.4 9.8 10.4 9.7
Expected return on plan assets (45.7) (46.2) (47.2) (5.3) (5.0) (3.7)
Amortization of:
Transition obligation (asset) (2.4) (2.4) (2.4) 3.9 4.3 4.7
Prior service cost 2.6 2.5 2.8 (0.3) (0.3) (0.3)
Actuarial (gain) / loss (1.0) 0.2 (0.9) (1.9) (0.8) (1.2)
----------- ----------- ----------- ----------- ----------- -----------
Total $1.3 $2.5 $1.5 $9.9 $14.1 $14.3
=========== =========== =========== =========== =========== ===========
During 1998 Alliant Energy recognized an additional $10.3 million of costs in accordance with SFAS 88, Employers' Accounting for
Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits," for severance and early retirement
programs. In addition, during 1999 and 1998, Alliant Energy recognized $0.5 million and $10.2 million, respectively, of
curtailment charges relating to Alliant Energy's other postretirement benefits.
The assumed medical trend rates are critical assumptions in determining the service and interest cost and accumulated
postretirement benefit obligation related to postretirement benefit costs. A one percent change in the medical trend rates for
2000, holding all other assumptions constant, would have the following effects (in millions):
1 Percent Increase 1 Percent Decrease
------------------------ -----------------------
Effect on total of service and interest cost component $1.6 ($1.4)
Effect on postretirement benefit obligation $11.4 ($10.3)
21
A reconciliation of the funded status of Alliant Energy's plans to the amounts recognized on Alliant Energy's Consolidated
Balance Sheets at December 31 is presented below (in millions):
Qualified Pension Benefits Other Postretirement Benefits
-------------------------- -----------------------------
2000 1999 2000 1999
----------- ----------- ----------- -----------
Change in benefit obligation:
Net benefit obligation at beginning of year $481.0 $528.4 $127.8 $153.3
Service cost 11.1 12.8 3.7 5.5
Interest cost 36.7 35.6 9.8 10.4
Plan participants' contributions - - 1.6 1.5
Plan amendments 3.6 - (3.8) (2.5)
Actuarial (gain) / loss (13.8) (60.7) 2.4 (29.9)
Curtailments - - - (0.3)
Gross benefits paid (35.0) (35.1) (10.8) (10.2)
----------- ----------- ----------- -----------
Net benefit obligation at end of year 483.6 481.0 130.7 127.8
----------- ----------- ----------- -----------
Change in plan assets:
Fair value of plan assets at beginning of year 525.9 506.3 68.3 55.1
Actual return on plan assets 63.1 54.7 8.7 8.2
Employer contributions 2.3 - 15.2 13.6
Plan participants' contributions - - 1.6 1.6
Gross benefits paid (35.0) (35.1) (10.8) (10.2)
----------- ----------- ----------- -----------
Fair value of plan assets at end of year 556.3 525.9 83.0 68.3
----------- ----------- ----------- -----------
Funded status at end of year 72.7 44.9 (47.7) (59.5)
Unrecognized net actuarial (gain) / loss (69.2) (39.0) (38.3) (39.3)
Unrecognized prior service cost 24.2 23.2 (1.2) (1.5)
Unrecognized net transition obligation (asset) (5.8) (8.2) 44.8 52.4
----------- ----------- ----------- -----------
Net amount recognized at end of year $21.9 $20.9 ($42.4) ($47.9)
=========== =========== =========== ===========
Amounts recognized on the Consolidated
Balance Sheets consist of:
Prepaid benefit cost $41.8 $39.1 $1.6 $0.6
Accrued benefit cost (19.9) (18.2) (44.0) (48.5)
----------- ----------- ----------- -----------
Net amount recognized at measurement date 21.9 20.9 (42.4) (47.9)
----------- ----------- ----------- -----------
Contributions paid after 9/30 and prior to 12/31 - - 1.5 6.9
----------- ----------- ----------- -----------
Net amount recognized at end of year $21.9 $20.9 ($40.9) ($41.0)
=========== =========== =========== ===========
The benefit obligation and fair value of plan assets for the postretirement welfare plans with benefit obligations in excess of
plan assets were $124.5 million and $73.2 million, respectively, as of September 30, 2000 and $121.3 million and $58.7 million,
respectively, as of September 30, 1999. The projected benefit obligation, accumulated benefit obligation and fair value of
plan assets for the pension plans with benefit obligations in excess of plan assets were $231.4 million, $225.9 million and
$219.8 million, respectively, as of September 30, 1999. As of September 20, 2000, there were no pension plans with benefit
obligations in excess of plan assets.
22
Alliant Energy sponsors several non-qualified pension plans that cover certain current and former officers. At December 31,
2000 and 1999, the funded balances of such plans totaled approximately $5 million. Alliant Energy's pension benefit obligation
under these plans was $26.2 million and $28.0 million at December 31, 2000 and 1999, respectively. Alliant Energy's pension
expense under these plans was $3.6 million, $2.5 million, and $4.5 million in 2000, 1999, and 1998, respectively.
In 2000, Alliant Energy revised its deferred compensation plans allowing certain key employees and directors to defer payment
of part or all of their current compensation in that participants can now elect to allocate their deferred compensation among a
company stock account or an interest account, which are held in grantor trusts. At December 31, 2000, the value of the trusts
totaled approximately $1 million.
A significant number of Alliant Energy employees also participate in defined contribution pension plans (401(k) plans).
Alliant Energy's contributions to the plans, which are based on the participants' level of contribution, were $8.1 million,
$7.4 million and $7.7 million in 2000, 1999 and 1998, respectively.
4. RELATED PARTY ISSUES:
In association with the merger, IESU, WP&L and IPC entered into a System Coordination and Operating Agreement which
bcame effective with the merger. The agreement, which has been approved by the Federal Energy Regulatory Commission
(FERC), provides a contractual basis for coordinated planning, construction, operation and maintenance of the
interconnected electric generation and transmission systems of the three utility companies. In addition, the agreement
allows the interconnected system to be operated as a single entity with off-system capacity sales and purchases made
to market excess system capability or to meet system capability deficiencies. Such sales and purchases are allocated
among the three utility companies based on procedures included in the agreement. The procedures were approved by
both FERC and all state regulatory bodies having jurisdiction over these sales. Under the agreement, IESU, WP&L and
IPC are fully reimbursed for any generation expense incurred to support the sale to an affiliate or to a non-affiliate. Any
margins on sales to non-affiliates are distributed to the three utilities in proportion to each utility's share of electric
production at the time of sale.
5. INVESTMENTS IN ASSOCIATE COMPANIES:
Certain employee benefits costs billed to the operating companies have not yet been funded by the Company. The balance
recorded in Account 123, Investments in Associate Companies, is a result of the operating companies, in turn, not yet paying
the Company for such costs. The Company's corresponding benefits liabilities are recorded in Account 223, Advances from
Associate Companies and Account 253, Other Deferred Credits.
----------------------------------------------------------------------------------------------------------------------------------
23
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
----------------------------------------
For the Year Ended December 31, 2000
------------------
-----------------------------------------------------------------------------------------------------------------------
SCHEDULE XV
STATEMENT OF INCOME
-----------------------------------------------------------------------------------------------------------------------
ACCOUNT DESCRIPTION CURRENT YEAR PRIOR YEAR
-----------------------------------------------------------------------------------------------------------------------
INCOME
457 Services rendered to associate companies $ 261,103,740 $ 242,566,385
458 Services rendered to nonassociate companies - -
419 Interest income 8,495,608 5,096,674
421 Miscellaneous income or loss - -
-------------------------------------
Total Income 269,599,348 247,663,059
-------------------------------------
EXPENSE
920 Salaries and wages 98,048,053 92,872,297
921 Office supplies and expenses 36,852,306 30,903,864
922 Administrative expense transferred -- credit - -
923 Outside services employed 43,372,269 42,636,005
924 Property insurance 3,478,697 2,800,698
925 Injuries and damages 1,875,524 1,032,917
926 Employee pensions and benefits 14,392,781 16,084,167
928 Regulatory commission expense 3,124,786 1,440,932
930.1 General advertising expenses 2,880,524 2,023,919
930.2 Miscellaneous general expenses 11,106,130 11,312,689
931 Rents 33,629,933 30,864,455
932 Maintenance of structures and equipment 1,366,099 352,991
403 Depreciation and amortization expense 206,547 186,731
408 Taxes other than income taxes 6,460,771 5,468,982
409 Income taxes 3,507,288 3,057,102
410 Provision for deferred income taxes - -
411 Provision for deferred income taxes -- credit (4,450,051) (2,301,081)
411.5 Investment tax credit - -
426.1 Donations 611,834 1,045,565
426.5 Other deductions 3,959,727 2,173,046
427 Interest on long-term debt - -
430 Interest on debt to associate companies 9,168,253 5,211,633
431 Other interest expense 7,877 496,147
-------------------------------------
Total Expense 269,599,348 247,663,059
-------------------------------------
-------------------------------------
Net Income or (Loss) $ - $ -
-------------------------------------
-----------------------------------------------------------------------------------------------------------------------
24
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
---------------------------------------
For the Year Ended December 31, 2000
-----------------
------------------------------------------------------------------------------------------------------------------------
ANALYSIS OF BILLING
ASSOCIATE COMPANIES
ACCOUNT 457
------------------------------------------------------------------------------------------------------------------------
DIRECT INDIRECT COMPENSATION TOTAL
NAME OF ASSOCIATE COSTS COSTS FOR USE AMOUNT
COMPANY CHARGED CHARGED OF CAPITAL BILLED
-------------------------------------------------------
457-1 457-2 457-3
------------------------------------------------------------------------------------------------------------------------
Alliant Energy Corporation $ 1,234,675 $ 150,691 $ 1,385,366
IES Utilities Inc. 78,995,784 20,962,456 99,958,240
Wisconsin Power and Light Company 83,081,427 20,325,935 103,407,362
Interstate Power Company 36,947,489 9,897,809 46,845,298
Alliant Energy Resources, Inc. 6,188,078 1,027,835 7,215,913
Alliant Energy Transportation, Inc. 43,030 13,945 56,975
Cedar Rapids and Iowa City Railway Company 145,402 17,806 163,208
Transfer Services, Inc. 29,742 1,955 31,697
IEI Barge Services, Inc. 103,687 (8,674) 95,013
Industrial Energy Applications, Inc. 133,138 66,866 200,004
Whiting Petroleum Corporation 23,646 9,305 32,951
Iowa Land and Building Company 478,329 149,649 627,978
Prairie Ridge Business Park, L.C. 321 259 580
Alliant Energy International, Inc. 193,960 91,329 285,289
Alliant Energy Investments, Inc. 8,650 6,590 15,240
Alliant International New Zealand Limited 40,645 18,574 59,219
Heartland Energy Group, Inc. 39,122 6,482 45,604
Energys, Inc. 25,187 4,624 29,811
RMT, Inc. 471,622 14,990 486,612
Heartland Properties, Inc. 58,382 22,365 80,747
Village Lakeshares, L.P. 18,249 14,267 32,516
Alliant Energy Investco, Inc. 230 144 374
Capital Square Financial 840 429 1,269
Schedin & Associates, Inc. 7,488 3,186 10,674
Williams Bulk Transfer 22,364 10,321 32,685
Heartland Energy Services, Inc. 1,564 1,220 2,784
BFC Gas Company L.L.C. 183 148 331
-------------------------------------------------------------------------
TOTAL $ 208,293,234 $ 52,810,506 $ 261,103,740
------------------------------------------------------------------------------------------------------------------------
25
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
For the Year Ended December 31, 2000
------------------------------------------------------------------------------------------------------------------------------------
ANALYSIS OF BILLING
NONASSOCIATE COMPANIES
ACCOUNT 458
------------------------------------------------------------------------------------------------------------------------------------
NAME OF DIRECT INDIRECT COMPENSATION EXCESS TOTAL
NONASSOCIATE COST COST FOR USE TOTAL OR AMOUNT
COMPANY CHARGED CHARGED OF CAPITAL COST DEFICIENCY BILLED
-------------------------------------------------------- -----------------
458-1 458-2 458-3 458-4
------------------------------------------------------------------------------------------------------------------------------------
None
-----------------------------------------------------------------------------------------------------
TOTAL - - - - - -
------------------------------------------------------------------------------------------------------------------------------------
INSTRUCTION: Provide a brief description of the services rendered to each nonassociate company.
------------------------------------------------------------------------------------------------------------------------------------
26
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
--------------------------------------
For the Year Ended December 31, 2000
-----------------
------------------------------------------------------------------------------------------------------------------------------------
SCHEDULE XVI
ANALYSIS OF CHARGES FOR SERVICE
ASSOCIATE AND NONASSOCIATE COMPANIES
----------------------------------------------------------------------------------------------------------------
ASSOCIATE COMPANY NONASSOCIATE COMPANY TOTAL CHARGES FOR
CHARGES CHARGES SERVICE
--------------------------------------- --------------------- --------------------------------------
DESCRIPTION OF ITEMS DIRECT INDIRECT TOTAL DIRECT INDIRECT TOTAL DIRECT INDIRECT TOTAL
COST COST COST COST COST COST
--------------------------------------------------------------------- --------------------- --------------------------------------
920 SALARIES AND WAGES $87,178,298 $10,869,755 $98,048,053 - $87,178,298 $10,869,755 $98,048,053
921 OFFICE SUPPLIES
AND EXPENSES 36,863,649 (11,343) 36,852,306 - 36,863,649 (11,343) 36,852,306
922 ADMINISTRATIVE
EXPENSE
TRANSFERRED-CREDIT - - - - -
923 OUTSIDE SERVICES
EMPLOYED 43,372,269 43,372,269 - 43,372,269 - 43,372,269
924 PROPERTY INSURANCE 3,478,697 3,478,697 - 3,478,697 - 3,478,697
925 INJURIES AND DAMAGES 1,868,622 6,902 1,875,524 - 1,868,622 6,902 1,875,524
926 EMPLOYEE PENSIONS AND
BENEFITS (45,609) 14,438,390 14,392,781 - (45,609) 14,438,390 14,392,781
928 REGULATORY COMMISSION
EXPENSE 3,122,833 1,953 3,124,786 - 3,122,833 1,953 3,124,786
930.1 GENERAL ADVERTISING
EXPENSES 2,880,524 2,880,524 - 2,880,524 - 2,880,524
930.2 MISCELLANEOUS GENERAL
EXPENSES 10,713,713 392,417 11,106,130 - 10,713,713 392,417 11,106,130
931 RENTS 13,422,237 20,207,696 33,629,933 - 13,422,237 20,207,696 33,629,933
932 MAINTENANCE OF
STRUCTURES
AND EQUIPMENT 1,100,319 265,780 1,366,099 - 1,100,319 265,780 1,366,099
403 DEPRECIATION AND
AMORTIZATION EXPENSE 206,547 206,547 - 206,547 - 206,547
408 TAXES OTHER THAN
INCOME TAXES 17,797 6,442,974 6,460,771 - 17,797 6,442,974 6,460,771
409 INCOME TAXES 3,507,288 3,507,288 - 3,507,288 - 3,507,288
410 PROVISION FOR DEFERRED
INCOME TAXES - - - - -
411 PROVISION FOR DEFERRED
INCOME TAXES-CREDIT (4,450,051) (4,450,051) - (4,450,051) - (4,450,051)
411.5 INVESTMENT TAX CREDIT - - - - -
426.1 DONATIONS 517,245 94,589 611,834 - 517,245 94,589 611,834
426.5 OTHER DEDUCTIONS 3,858,334 101,393 3,959,727 - 3,858,334 101,393 3,959,727
427 INTEREST ON LONG-TERM
DEBT - - - - -
431 OTHER INTEREST EXPENSE 7,877 7,877 - 7,877 - 7,877
------------------------------------------------------------------
INSTRUCTION: Total cost of service will equal for associate and
nonassociate companies the total amount billed under their separate
analysis of billing schedules.
------------------------------------------------------------------------------------------------------------------------------------
TOTAL EXPENSES = 207,620,589 52,810,506 260,431,095 - - - 207,620,589 52,810,506 260,431,095
------------------------------------------------------------------------------------------------------------------------------------
COMPENSATION FOR USE
OF EQUITY CAPITAL =
------------------------------------------------------------------------------------------------------------------------------------
430 INTEREST ON DEBT
TO ASSOCIATE
COMPANIES = 9,168,253 9,168,253 9,168,253 - 9,168,253
------------------------------------------------------------------------------------------------------------------------------------
TOTAL COST OF
SERVICE = $216,788,842 $52,810,506 $269,599,348 - - - $216,788,842 $52,810,506 $269,599,348
------------------------------------------------------------------------------------------------------------------------------------
27
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
--------------------------------------
For the Year Ended December 31, 2000
-----------------
SCHEDULE XVII
SCHEDULE OF EXPENSE DISTRIBUTION
BY
DEPARTMENT OR SERVICE FUNCTION
------------------------------------------------------------------------------------------------------------------------------------
TOTAL DEPARTMENT OR SERVICE FUNCTION
------------------------------------------------------
DESCRIPTION OF ITEMS AMOUNT OVERHEAD Accounting Administr Corporate Elec Sys Maint
------------------------------------------------------------------------------------------------------------------------------------
920 SALARIES AND WAGES $ 98,048,053 $ 5,001,524 $ 19,487,000 $ 15,925,459 $ 2,739,594
921 OFFICE SUPPLIES AND EXPENSES 36,852,306 506,631 15,358,238 (205,644) 518,543
922 ADMINISTRATIVE EXPENSE TRANSFERRED -- CREDIT -
923 OUTSIDE SERVICES EMPLOYED 43,372,269 771,710 9,119,657 1,676,084 1,393,517
924 PROPERTY INSURANCE 3,478,697 4,029
925 INJURIES AND DAMAGES 1,875,524 129 1,089 (505,644)
926 EMPLOYEE PENSIONS AND BENEFITS 14,392,781 860,783 3,530,379 (197,325) 469,443
928 REGULATORY COMMISSION EXPENSE 3,124,786 6,617 13,969
930.1 GENERAL ADVERTISING EXPENSE 2,880,524 6,611 694,121
930.2 MISCELLANEOUS GENERAL EXPENSES 11,106,130 1,195 602,918 169,003 10,372
931 RENTS 33,629,933 1,363,869 7,079,716 154,880 621,007
932 MAINTENANCE OF STRUCTURES AND EQUIPMENT 1,366,099 39,354 586
403 DEPRECIATION AND AMORTIZATION EXPENSE 206,547 206,547
408 TAXES OTHER THAN INCOME TAXES 6,460,771 384,595 1,571,340 17,797 209,266
409 INCOME TAXES 3,507,288 3,507,288
410 PROVISION FOR DEFERRED INCOME TAXES -
411 PROVISION FOR DEFERRED INCOME TAXES -- CREDIT (4,450,051) (4,450,051)
411.5 INVESTMENT TAX CREDIT -
426.1 DONATIONS 611,834 479,230 (3,839)
426.5 OTHER DEDUCTIONS 3,959,727 398,183 825,017
427 INTEREST ON LONG-TERM DEBT -
430 INTEREST ON DEBT TO ASSOCIATE COMPANIES 9,168,253 9,168,253
431 OTHER INTEREST EXPENSE 7,877 7,877
--------------------------------------------------------------------
INSTRUCTION: Indicate each department or service function. (see
Instructions 01-3 General Structure of Accounting System: Uniform
System Account)
------------------------------------------------------------------------------------------------------------------------------------
TOTAL EXPENSES = $ 269,599,348 $ - $ 8,901,076 $ 58,367,842 $ 26,309,671 $ 5,962,328
------------------------------------------------------------------------------------------------------------------------------------
28
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
--------------------------------------
For the Year Ended December 31, 2000
-----------------
SCHEDULE XVII
SCHEDULE OF EXPENSE DISTRIBUTION
BY
DEPARTMENT OR SERVICE FUNCTION
------------------------------------------------------------------------------------------------------------------------------------
DEPARTMENT OR SERVICE FUNCTION
Acct ------------------------------------------------------------------------------------------------------------------------------
Nbr Electric T & D Environmental Facilities Finance Fuels Gas Acq Disp Gas Sys Maint Gas T & D Human Resources
------------------------------------------------------------------------------------------------------------------------------------
920 $ 3,816,930 $ 1,894,586 $ 565,184 $ 1,932,519 $ 547,711 $ 419,009 $ 694,925 $ 410,862 $ 3,304,264
921 394,599 427,330 1,584,977 671,026 134,686 68,506 171,486 46,709 547,593
922
923 238,366 300,886 1,728,759 3,591,455 204,163 151 4,955,954 426 1,394,909
924 3,228,626
925 (2,767,447) 3,367
926 712,716 354,032 105,730 389,281 101,659 78,179 129,989 76,860 730,175
928 1,971,104 4,415 484 6,649
930.1 1,291 1,869 17,631 1,745 25,396
930.2 (12,713) 2,006,863 2,517 847,314 (98,014) 37,725 2,171 24,679
931 1,106,614 569,224 186,188 530,326 157,378 117,813 228,920 115,871 1,001,054
932 1,223,251 1,203
403
408 318,341 158,208 47,235 156,800 45,433 34,940 58,090 34,350 274,364
409
410
411
411.5
426.1 119,149 4,875
426.5 257 718,652
427
430
431
------------------------------------------------------------------------------------------------------------------------------------
$ 6,576,144 $ 5,832,404 $ 5,443,841 $ 9,321,058 $ 3,065,865 $ 756,323 $ 6,245,950 $ 685,562 $ 7,313,653
------------------------------------------------------------------------------------------------------------------------------------
29
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
--------------------------------------
For the Year Ended December 31, 2000
-----------------
SCHEDULE XVII
SCHEDULE OF EXPENSE DISTRIBUTION
BY
DEPARTMENT OR SERVICE FUNCTION
------------------------------------------------------------------------------------------------------------------------------------
DEPARTMENT OR SERVICE FUNCTION
Acct ----------------------------------------------------------------------------------------------------------------------------
Nbr Information Sys Internal Audit Investor Rel Land & ROW Legal Mrkt & Cust Rel Mtrl Mgmt Meters Pwr Eng & Cons
------------------------------------------------------------------------------------------------------------------------------------
920 $ 8,051,381 $ 600,864 $ - $ 846,483 $ 1,935,531 $ 15,178,409 $ 2,953,257 $ 434,556 $ 2,388,920
921 8,890,026 61,406 12,630 389,282 328,913 3,485,327 372,478 95,337 562,754
922
923 11,446,810 1,712 1,703 104,292 2,106,810 2,900,100 78,683 16,629 261,249
924 246,034
925 103,154 5,034,908 1,733 (74)
926 1,313,368 112,390 158,402 365,265 2,386,365 539,936 81,424 445,377
928 22,778 54,143 6,380
930.1 26,841 1,185 832 110,847 1,301,603 5,097 2,110
930.2 582,587 1,441,532 2,249,404 5,202 361,633 5,538 52 39,744
931 7,915,079 169,594 254,040 551,063 3,642,827 815,305 122,899 700,337
932 66,250 80 35,276 99
403
408 586,867 50,229 70,486 163,209 1,066,521 241,036 36,390 198,960
409
410
411
411.5
426.1 10,414
426.5 125 25,313 12,664
427
430
431
------------------------------------------------------------------------------------------------------------------------------------
$ 38,982,488 $ 997,380 $ 1,455,865 $ 4,096,079 $ 10,927,238 $ 30,389,252 $ 5,011,429 $ 787,287 $ 4,599,377
------------------------------------------------------------------------------------------------------------------------------------
30
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
--------------------------------------
For the Year Ended December 31, 2000
-----------------
SCHEDULE XVII
SCHEDULE OF EXPENSE DISTRIBUTION
BY
DEPARTMENT OR SERVICE FUNCTION
-----------------------------------------------------------------------------
DEPARTMENT OR SERVICE FUNCTION
Acct --------------------------------------------------------------------
Nbr Pwr Planning Pub Affairs Rates Transportation
-----------------------------------------------------------------------------
920 $ 5,239,132 $ 2,016,296 $ 1,271,288 $ 392,369
921 813,404 960,907 172,395 482,767
922
923 420,018 352,492 164,306 141,428
924 8
925 4,309
926 967,746 369,265 237,993 73,349
928 2,166 794 1,035,287
930.1 1,336 606,589 75,420
930.2 1,591,259 1,230,704 3,675 770
931 5,072,988 632,457 409,511 110,973
932
403
408 432,226 165,025 106,282 32,781
409
410
411
411.5
426.1 2,005
426.5 1,979,516
427
430
431
-----------------------------------------------------------------------------
$ 14,540,283 $ 8,316,050 $ 3,480,466 $ 1,234,437
-----------------------------------------------------------------------------
31
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
---------------------------------------
For the Year Ended December 31, 2000
------------------
--------------------------------------------------------------------------------------------------------------------
DEPARTMENTAL ANALYSIS OF SALARIES
ACCOUNT 920
--------------------------------------------------------------------------------------------------------------------
NUMBER
DEPARTMENTAL SALARY EXPENSE PERSONNEL
--------------------------------------------------------------- ------------
NAME OF DEPARTMENT INCLUDED IN AMOUNTS BILLED TO
Indicate each -----------------------------------------------
department or TOTAL PARENT OTHER NON END OF
service function AMOUNT COMPANY ASSOCIATES ASSOCIATES YEAR
--------------------------------------------------------------------------------------------------------------------
ACCOUNTING $ 5,001,524 $ 52,784 $ 4,948,740 84
ADMINISTRATIVE 19,487,000 78,175 19,408,825 309
CORPORATE 15,925,459 60,426 15,865,033 0
ELECTRIC SYSTEM MAINTENANCE 2,739,594 - 2,739,594 56
ELECTRIC TRANS & DISTR 3,816,930 - 3,816,930 64
ENVIRONMENTAL 1,894,586 1,553 1,893,033 30
FACILITIES 565,184 - 565,184 15
FINANCE 1,932,519 23,290 1,909,229 30
FUELS 547,711 - 547,711 9
GAS ACQ & DISP 419,009 - 419,009 7
GAS SYSTEM MAINTENANCE 694,925 - 694,925 12
GAS TRANS & DISTR 410,862 - 410,862 7
HUMAN RESOURCES 3,304,263 689 3,303,574 61
INFORMATION SYSTEMS 8,051,381 - 8,051,381 137
INTERNAL AUDIT 600,864 2,685 598,179 11
INVESTOR RELATIONS (a) - - - 8
LAND & ROW 846,483 - 846,483 18
LEGAL 1,935,531 35,773 1,899,758 28
MARKETING & CUSTOMER REL 15,178,409 - 15,178,409 263
MATERIALS MGMT 2,953,257 - 2,953,257 53
METERS 434,557 - 434,557 8
POWER ENG & CONST 2,388,920 - 2,388,920 29
POWER PLANNING 5,239,132 - 5,239,132 77
PUBLIC AFFAIRS 2,016,296 21,924 1,994,372 42
RATES 1,271,288 - 1,271,288 21
TRANSPORTATION 392,369 - 392,369 7
-----------------------------------------------------------------------------
TOTAL $ 98,048,053 $ 277,299 $ 97,770,754 1,386
------------------------------------------------------------------------------------------------------------------
(a) Salaries charged to Account 930.2
32
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
----------------------------------------
For the Year Ended December 31, 2000
-----------------
------------------------------------------------------------------------------------------------------------------------
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregrate amounts paid to any
one payee and included within one subaccount is less than $25,000, only the aggregrate number and amount of all
such payments included within the subaccount need be shown. Provide a subtotal for each type of services.
------------------------------------------------------------------------------------------------------------------------
RELATIONSHIP
----------------
"A" = ASSOCIATE
FROM WHOM PURCHASED ADDRESS "NA"= NON
ASSOCIATE AMOUNT
------------------------------------------------------------------------------------------------------------------------
Accounting/Auditing
Arthur Andersen LLP NA $ 892,417
Stone & Webster NA 91,134
3 Invoices under $25,000 4,839
---------------
Subtotal 988,390
---------------
Document Management
Sedona Staffing NA 303,458
United States Postmaster NA 129,498
PSI Group Iowa NA 97,255
Corporate Express NA 93,204
Norrell Services NA 65,864
Options of Linn County NA 53,230
Teuteberg Business NA 53,018
Reiner Association NA 35,912
Omnipress NA 25,156
55 Invoices under $25,000 182,498
---------------
Subtotal 1,039,092
---------------
Engineering
SM&P Utility NA 2,487,367
Great Plains Locating Service NA 2,043,443
Diggers Hotline Inc NA 215,241
Remedy NA 176,397
Iowa One Call NA 165,242
Techstaff of Iowa NA 161,841
Convergent Group NA 142,794
Safe Harbor Group NA 122,162
Aerotek NA 122,093
Thomas Group NA 120,143
Manpower Inc NA 108,306
Key Technical Solutions Inc NA 91,717
Real Time Cadd Services Inc NA 88,178
BG Brecke Inc NA 80,781
Primedia Workplace NA 76,546
Technology Service NA 72,024
Turbine Generation NA 57,587
Entegee NA 55,079
Lovegreen Turbine NA 52,905
Top Echelon Contracting Inc NA 46,832
Niksa Energy Associates NA 45,000
Plantes Company NA 41,617
Iowa State University NA 35,400
Sargent & Lundy NA 27,750
Chorus Networks NA 27,430
Bentley Stytems NA 25,058
98 Invoices under $25,000 418,531
---------------
Subtotal 7,107,462
---------------
33
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
----------------------------------------
For the Year Ended December 31, 2000
-----------------
------------------------------------------------------------------------------------------------------------------------
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregrate amounts paid to any
one payee and included within one subaccount is less than $25,000, only the aggregrate number and amount of all
such payments included within the subaccount need be shown. Provide a subtotal for each type of services.
------------------------------------------------------------------------------------------------------------------------
RELATIONSHIP
-----------------
"A" = ASSOCIATE
FROM WHOM PURCHASED ADDRESS "NA" = NON
ASSOCIATE AMOUNT
------------------------------------------------------------------------------------------------------------------------
Environmental
Black & Veatch NA 140,443
RMT Inc A 63,622
Thermo Retec NA 40,000
Clean Harbors Environmental NA 34,023
Thompson Environmental NA 28,800
25 Invoices under $25,000 69,540
---------------
Subtotal 376,428
---------------
Financial
Citibank NA 1,249,083
Bank One NA 718,683
Marsh Inc NA 284,554
Moodys Investors Service Inc NA 167,000
Standard & Poors NA 163,863
King & Spalding NA 93,961
Firstar Bank Milwaukee NA 71,517
Dunham Express NA 62,682
Bowne of Chicago NA 50,734
Navigant Consultants NA 40,000
Norwest Banks NA 34,080
Chase Manhattan NA 31,552
Rice Cohen International NA 29,675
Offenhauser & Company NA 28,900
Goldman Sachs & Co NA 28,886
Qualitemps Inc NA 26,505
Pacific Economics Group NA 26,228
22 Invoices under $25,000 74,989
---------------
Subtotal 3,182,891
---------------
34
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
----------------------------------------
For the Year Ended December 31, 2000
-----------------
------------------------------------------------------------------------------------------------------------------------
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregrate amounts paid to any
one payee and included within one subaccount is less than $25,000, only the aggregrate number and amount of all
such payments included within the subaccount need be shown. Provide a subtotal for each type of services.
------------------------------------------------------------------------------------------------------------------------
RELATIONSHIP
-----------------
"A" = ASSOCIATE
FROM WHOM PURCHASED ADDRESS "NA" = NON
ASSOCIATE AMOUNT
------------------------------------------------------------------------------------------------------------------------
Fuel Procurment
ISG Resource Inc NA 102,125
University of Wisconsin NA 30,706
14 Invoices under $25,000 60,238
---------------
Subtotal 193,069
---------------
Human Resources
Larsonallen Corporate Learning NA 277,403
Towers Perrin NA 112,392
Paradigm Learning Inc NA 89,950
Organizational Concepts International NA 67,748
Reinhart Boerner Van Deuren NA 66,130
General Medical NA 57,761
The Gray Company NA 50,000
Integrated Software Solutions NA 46,301
Psychological Associates NA 33,000
61 Invoices under $25,000 179,517
---------------
Subtotal 980,202
---------------
Information Technology
EDS Credit Corporation NA 7,002,676
Compuware Corporation NA 1,071,225
Inacom Information Systems NA 597,397
Comprehensive Computer Consulting NA 471,371
Exacta Corporation NA 421,754
Phoenix Consulting NA 387,497
Paragon Development NA 320,180
Teamsoft Inc NA 302,863
Entre Information Systems NA 256,200
Marchfirst NA 254,940
Smart Solutions Inc NA 236,778
Whittman-Hart Inc NA 235,233
Jim & Rita Reilly NA 138,069
Berbee Networks NA 133,233
Integrated Systems International NA 120,342
Intellimark Incorporated NA 117,326
Stratagem Inc NA 99,542
35
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
----------------------------------------
For the Year Ended December 31, 2000
-----------------
------------------------------------------------------------------------------------------------------------------------
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregrate amounts paid to any
one payee and included within one subaccount is less than $25,000, only the aggregrate number and amount of all
such payments included within the subaccount need be shown. Provide a subtotal for each type of services.
------------------------------------------------------------------------------------------------------------------------
RELATIONSHIP
-----------------
"A" = ASSOCIATE
FROM WHOM PURCHASED ADDRESS "NA" = NON
ASSOCIATE AMOUNT
------------------------------------------------------------------------------------------------------------------------
Xerox Corporation NA 90,418
ADTEC NA 88,242
Inacom NA 77,101
Cambridge Tempositions Inc NA 59,477
Goliath Network NA 58,465
Communications Engineering Co NA 53,528
Compupros Inc NA 50,490
Gartner Group Inc NA 40,000
Peregrine Systems Inc NA 39,120
Kelly Services Inc NA 38,769
Teksystems NA 35,870
Communication and Management Professionals NA 34,161
ASAP Software Express NA 33,760
Interim Technology NA 33,360
PPC Consulting NA 30,225
35 Invoices under $25,000 29,775
---------------
Subtotal 12,959,387
---------------
Legal & Regulatory
Foley & Lardner NA 473,801
Morgan Lewis & Bockius LLP NA 305,111
Thelen Reid & Priest LLP NA 221,377
Defrees & Fiske NA 187,342
McDermott Will & Emery NA 183,263
Coyne, Niess, Schultz, Becker & Bauer SC NA 181,355
Gunderson Weindruch Trout & Rhein PC NA 150,015
Whyte Hirschboeck Dudek SC NA 149,693
Brown Winnick Group NA 114,935
Leboeuf Lamb Greene & Macrae LLP NA 67,589
Bradley & Riley PC NA 51,778
Brennan Steil Basting & MacDougall SC NA 36,529
Iowa Utility Association NA 35,420
Jansson Shupe Bridge NA 33,541
Wisconsin Fuel & Light Company NA 31,947
Hannan, Siesennop & Sullivan NA 29,713
Campion, Michael A. NA 26,800
52 Invoices under $25,000 238,996
---------------
Subtotal 2,519,207
---------------
36
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
----------------------------------------
For the Year Ended December 31, 2000
-----------------
------------------------------------------------------------------------------------------------------------------------
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregrate amounts paid to any
one payee and included within one subaccount is less than $25,000, only the aggregrate number and amount of all
such payments included within the subaccount need be shown. Provide a subtotal for each type of services.
------------------------------------------------------------------------------------------------------------------------
RELATIONSHIP
-----------------
"A" = ASSOCIATE
FROM WHOM PURCHASED ADDRESS "NA" = NON
ASSOCIATE AMOUNT
------------------------------------------------------------------------------------------------------------------------
Marketing & Customer Relations
Alliant Energy Industrial Services A 358,141
Harte-Hanks Data Technologies NA 340,135
Michaels Engineering Inc NA 213,695
A-tec Energy NA 165,000
Acudocs LLC NA 152,782
Maxim Group NA 134,893
M&J Marshall Inc NA 133,554
Nexus Energy Software NA 113,131
Hengel Brothers NA 109,721
CMF&Z NA 99,012
Miller Heiman Incorporated NA 96,931
Geonetric Technologies LLC NA 64,508
Wegner CPAS, LLC NA 60,935
High Voltage Equipment NA 59,170
KUWW Engineering NA 56,295
Tech Resources Inc NA 54,300
Cambridge Reports Research NA 53,500
Versafit Technologies NA 45,000
HVAC&R Center NA 45,000
Saratoga Systems NA 41,075
E Source Inc NA 31,500
Advanced Technology NA 27,580
Research International NA 26,750
114 Invoices under $25,000 497,543
---------------
Subtotal 2,980,151
---------------
Miscellaneous Facilities
FBG Service Corporation NA 1,257,758
Larson Construction Co Inc NA 367,001
Sand Communications NA 224,108
Nelson Electric Company NA 207,464
Shive Hattery Inc NA 144,957
Indoff Incorporated NA 143,568
Nesper Sign Advertising NA 127,173
Berry Tradesmen Inc NA 100,636
Kennys Transfer Inc NA 64,378
Modern Piping Incorporated NA 57,317
Kilgust Mechanics NA 41,500
Broulik Painting Incorporated NA 37,380
J&K Warehouse NA 34,878
EG Artz Inc NA 27,980
35 Invoices under $25,000 133,413
---------------
Subtotal 2,969,511
---------------
37
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
----------------------------------------
For the Year Ended December 31, 2000
-----------------
------------------------------------------------------------------------------------------------------------------------
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregrate amounts paid to any
one payee and included within one subaccount is less than $25,000, only the aggregrate number and amount of all
such payments included within the subaccount need be shown. Provide a subtotal for each type of services.
------------------------------------------------------------------------------------------------------------------------
RELATIONSHIP
-----------------
"A" = ASSOCIATE
FROM WHOM PURCHASED ADDRESS "NA" = NON
ASSOCIATE AMOUNT
------------------------------------------------------------------------------------------------------------------------
Power Planning Services
Ulteig Engineering NA 60,576
Stanley Consultants NA 43,863
Compaq NA 40,823
GE Power Systems NA 36,300
16 Invoices under $25,000 82,039
---------------
Subtotal 263,601
---------------
Public Relations
CMF&Z NA 115,976
Wixted Pope Nora & Associates NA 39,848
Straus Printing Co NA 37,599
Frank N Magid Associates Inc NA 28,500
30 Invoices under $25,000 69,657
---------------
Subtotal 291,582
---------------
Training
Center For Organization Effectiveness NA 172,787
WD Associates NA 126,272
Applied Professional Training Inc NA 90,267
UMS Group North NA 69,413
Howick Associates NA 45,424
Greenbrier & Russel Inc NA 26,421
30 Invoices under $25,000 137,466
---------------
Subtotal 668,049
---------------
38
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
----------------------------------------
For the Year Ended December 31, 2000
-----------------
------------------------------------------------------------------------------------------------------------------------
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregrate amounts paid to any
one payee and included within one subaccount is less than $25,000, only the aggregrate number and amount of all
such payments included within the subaccount need be shown. Provide a subtotal for each type of services.
------------------------------------------------------------------------------------------------------------------------
RELATIONSHIP
-----------------
"A" = ASSOCIATE
FROM WHOM PURCHASED ADDRESS "NA" = NON
ASSOCIATE AMOUNT
------------------------------------------------------------------------------------------------------------------------
Utility Operations
Interstate Power Company A 767,630
Alliant Energy Resources Inc A 610,386
Wisconsin Power & Light Company A 486,827
IES Utilities Inc A 236,855
---------------
Subtotal 2,101,699
---------------
Other
Deloitte Consulting NA 2,211,244
E business consulting service
Corporate Relocation Services NA 2,081,887
Misc. employee relocation reimbursement
GE Card service NA 153,671
Outside service paid by credit card
EPRI NA 49,344
Engineering & IT related projects
Kenneth Pearson NA 28,889
ERP time tracking services
AES Pacific Inc NA 34,141
B2B consulting service
DHR Inc NA 34,048
Board recruitment
36 Misc. General & Other under $25,000 158,326
---------------
Subtotal 4,751,550
---------------
----------------------------------------------------------------------------------------------------------------------
TOTAL $ 43,372,269
------------------------------------------------------------------------------------------------------------------------
39
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
---------------------------------------
For the Year Ended December 31, 2000
-----------------
-------------------------------------------------------------------------------------------------------------------------
EMPLOYEE PENSIONS AND BENEFITS
ACCOUNT 926
-------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a listing of each pension plan and benefit program
provided by the service company. Such listing should be limited
to $25,000.
-------------------------------------------------------------------------------------------------------------------------
DESCRIPTION AMOUNT
-------------------------------------------------------------------------------------------------------------------------
Pension $ 6,221,583
Medical 4,315,752
401-K 1,921,377
Post Retirement Benefits 736,777
Life Insurance 399,851
Dental 386,116
Long Term Disability 181,902
Tuition Reimbursement 143,605
Other 85,818
-------------------------------------------------------------------------------------------------------------------------
$ 14,392,781
-------------------------------------------------------------------------------------------------------------------------
40
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
---------------------------------------
For the Year Ended December 31, 2000
-----------------
------------------------------------------------------------------------------------------------------------------------------------
GENERAL ADVERTISING EXPENSES
ACCOUNT 930.1
------------------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a listing of the amount included in Account 930.1
"General Advertising Expenses", classifying the items according
to the nature of the advertIsing and as defined in the account
definition. If a particular class includes an amount in excess
of $3,000 applicable to a single payee, show separately the
name of the payee and the aggregate amount applicable thereto.
------------------------------------------------------------------------------------------------------------------------------------
DESCRIPTION NAME OF PAYEE AMOUNT
------------------------------------------------------------------------------------------------------------------------------------
Advertising in newspapers, periodicals, billboards, radio, etc. Yellow Page Control Ltd $ 352,496
KCRG TV 9 156,190
WMTV Madison 125,620
Madison Newspapers Inc 59,258
The David Group 50,186
Cahners Business Information 37,675
Charter Media 36,036
Halcyon Business Publications Inc 35,408
KAAL TV 33,861
The Gazette Company 30,349
Crain Communications Inc 27,390
Cedar Rapids Television Company 21,120
Expansion Management 20,906
Telegraph Herald 19,822
Penton Media, Inc. 14,612
Kwwl TV 13,400
Freeborn County Shopper 9,743
Law Bulletin Publishing Co. 9,342
Houck Motor Couch Advertising 8,724
Cedar Rapids Baseball Club Inc 8,480
Globe Gazette 7,914
Recourse Communications 7,887
Des Moines Register 6,975
Obie Media Corporation 6,798
Journal Sentinel Inc 6,797
Mature Lifestyle's 5,000
Kate AM Three Eagle Communication 4,287
Madison Times Weekly Newspaper 4,238
Inroads 3,900
Wolx 3,690
Trails Media Group Inc 3,626
Monster.Com 3,525
Bresnan Communications 3,228
41
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
---------------------------------------
For the Year Ended December 31, 2000
-----------------
------------------------------------------------------------------------------------------------------------------------------------
GENERAL ADVERTISING EXPENSES
ACCOUNT 930.1
------------------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a listing of the amount included in Account 930.1
"General Advertising Expenses", classifying the items according
to the nature of the advertIsing and as defined in the account
definition. If a particular class includes an amount in excess
of $3,000 applicable to a single payee, show separately the
name of the payee and the aggregate amount applicable thereto.
------------------------------------------------------------------------------------------------------------------------------------
DESCRIPTION NAME OF PAYEE AMOUNT
------------------------------------------------------------------------------------------------------------------------------------
Advertising matter such as posters, bulletins, booklets and Solbergs 33,123
related items Presentations Inc 6,143
Wisconsin Sports Development Corporation 5,000
Society of Manufacturing 4,400
Fabricators & Manufacturers Association Int'l 4,200
UW Foundation 3,000
Fees and expenses of advertising agencies and commercial CMF&Z 1,141,810
artists AT&T Media Services 64,180
Geonetric Technologies LLC 47,580
Iowa Utility Association 18,315
Cedar River Ink 15,945
Robin Sempf 11,902
Big Behr Design Co 9,342
Detter Design 7,716
RW Borley Advertising 6,282
Seyfer, Pete 5,289
Turner, Megan 5,190
Metro Communications 4,948
Supplies and expenses in preparing advertising materials Iowa Department Natural Resources 77,000
United States Postmaster 4,090
Printing of booklets, dodgers, bulletins, etc. Cedar Graphics 42,190
J & A Printing 12,262
Straus Printing C5 8,945
Cornerstone Press 8,104
Reindl Printing 7,836
WDG Communications 7,449
Johnson Graphics 5,442
MF Blouin 4,643
Kinkos Inc 3,979
Arrow Printing 3,325
42
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
---------------------------------------
For the Year Ended December 31, 2000
-----------------
------------------------------------------------------------------------------------------------------------------------------------
GENERAL ADVERTISING EXPENSES
ACCOUNT 930.1
------------------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a listing of the amount included in Account 930.1
"General Advertising Expenses", classifying the items according
to the nature of the advertIsing and as defined in the account
definition. If a particular class includes an amount in excess
of $3,000 applicable to a single payee, show separately the
name of the payee and the aggregate amount applicable thereto.
------------------------------------------------------------------------------------------------------------------------------------
DESCRIPTION NAME OF PAYEE AMOUNT
------------------------------------------------------------------------------------------------------------------------------------
Other - Customer Information 297 Invoices Under $3000 87,085
Other - Public Relations 53 Invoices Under $3000 25,768
Other - Economic Development 57 Invoices Under $3000 29,403
Other - Employment Advertising 41 Invoices Under $3000 13,430
Other 22 Invoices Under $3000 6,725
----------
2,880,524
------------------------------------------------------------------------------------------------------------------------------
43
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
---------------------------------------
For the Year Ended December 31, 2000
------------------
------------------------------------------------------------------------------------------------------------------------------------
MISCELLANEOUS GENERAL EXPENSES
ACCOUNT 930.2
------------------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a listing of the amount included in Account 930.2,
"Miscellaneous General Expenses", classifying such expenses
according to their nature. Payments and expenses permitted by
Section 321(b)(2) of the Federal Election Campaign Act, as
amended by Public Law 94-283 in 1976 (2 U.S.C. ~ 441(b)(2)
shall be separately classified.
------------------------------------------------------------------------------------------------------------------------------------
DESCRIPTION AMOUNT
------------------------------------------------------------------------------------------------------------------------------------
Industry Dues, Memberships and Fees $ 4,011,212
Land & Land Rights 2,224,176
Research Support 1,987,911
Investor Communication 1,864,150
Director Fees 780,380
Miscellaneous Insurance 134,000
Other 104,301
------------------------------------------------------------------------------------------------------------------------------------
TOTAL $ 11,106,130
------------------------------------------------------------------------------------------------------------------------------------
44
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
----------------------------------------
For the Year Ended December 31, 2000
------------------
------------------------------------------------------------------------------------------------------------------------------------
RENTS
ACCOUNT 931
------------------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a listing of the amount included in Account 931 "Rents",
classifying such expenses by major groupings of property, as
defined in the account definition of the Uniform System of
Accounts.
------------------------------------------------------------------------------------------------------------------------------------
TYPE OF PROPERTY AMOUNT
------------------------------------------------------------------------------------------------------------------------------------
Facilities Rental $ 25,351,032
Equipment Rental 5,764,057
Software Rental 2,514,844
------------------------------------------------------------------------------------------------------------------------------------
TOTAL $ 33,629,933
------------------------------------------------------------------------------------------------------------------------------------
45
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
---------------------------------------
For the Year Ended December 31, 2000
-----------------
------------------------------------------------------------------------------------------------------------------------------------
TAXES OTHER THAN INCOME TAXES
ACCOUNT 408
------------------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide an analysis of Account 408, "Taxes Other than Income
Taxes". Separate the analysis into two groups (1) other than
U.S. Government taxes, and (2) U.S. Government taxes. Specifiy
each of the various kinds of taxes and show the amounts thereof.
Provide a subtotal for each class of tax.
------------------------------------------------------------------------------------------------------------------------------------
KIND OF TAX AMOUNT
------------------------------------------------------------------------------------------------------------------------------------
Other Than U.S. Government Taxes
--------------------------------
Franchise Taxes $ 17,797
State Unemployment 245,012
-------------------------
Subtotal 262,809
-------------------------
U.S. Government Taxes
---------------------
Social Security 6,116,143
Federal Unemployment 81,819
-------------------------
Subtotal 6,197,962
-------------------------
------------------------------------------------------------------------------------------------------------------------------------
TOTAL $ 6,460,771
------------------------------------------------------------------------------------------------------------------------------------
46
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
---------------------------------------
For the Year Ended December 31, 2000
-----------------
---------------------------------------------------------------------------------------------------------------------------------
DONATIONS
ACCOUNT 426.1
---------------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a listing of the amount included in Account 426.1,
"Donations", classifying such expenses by its purpose. The
aggregate number and amount of all items of less than $3,000
may be shown in lieu of details.
---------------------------------------------------------------------------------------------------------------------------------
NAME OF RECIPIENT PURPOSE OF
DONATION AMOUNT
---------------------------------------------------------------------------------------------------------------------------------
Madison Fireworks Fund Sponsor Rhythm & Booms $ 27,500
Support Our Schools Sponsor School Bond Issue 20,000
Fifth Season Race 2000 Donation 15,000
Buckets for Hunger 2000 Donation 15,000
Woods Quality Center Iowa Recognition for Performance Excellence 12,500
Wisconsin Women's Health Foundation Sponsor Golf Fundraiser 10,000
UW System Economic Summit 10,000
IA2010 Strategic Planning Council 2000 Donation 10,000
Madison Community Health Center 2000 Donation 10,000
Aero-Metric Incorporated Riverland Conservancy 8,570
United Way of Dane County 2000 Donation 6,000
Keokuk Firefighters Memorial Fund Firefighter Fund 5,000
Iowa Association of Business and Industry Tournament Sponsorship 5,000
Iowa Scholarship Fund Sponsor Iowa Athletics 5,000
Tomah Youth Hockey Donation for Ice Arena 5,000
Columbia County Economic Development Labor Forum Donation 5,000
Erickson Publishing Sponsor Wisconsin Women's Expo 5,000
Fantasy of Lights Sponsor Holiday Display 5,000
ISU Foundation Sponsor Iowa State Athletics 5,000
Concert Chorale Sponsor Messiah Concert 5,000
Dubuque Symphony Orchestra 2000 Donation 5,000
Science Station Sponsor Opening of Gallery 5,000
Breast Cancer Recovery Foundation 2000 Donation 5,000
The Salvation Army 2000 Donation 5,000
Hospice Care Inc. 2000 Donation 5,000
Mac's Construction Riverland Conservancy 4,950
Robin L. Sempf Brazil Video for City of Madison 4,476
Wisconsin History Foundation Sponsor Historical Sites 4,000
Hillcrest Family Services Sponsor Holiday Display 4,000
RLO Sign Inc Riverland Conservancy 3,185
Clark Forestry Riverland Conservancy 3,185
Madison Environmental Group Riverland Conservancy 3,042
Green County Cheese Days Sponsor Major Community Event 3,000
St. Lukes Auxiliary Festival of Trees 3,000
YWCA of Cedar Rapids & Linn County Women's Achievement Tribute 3,000
The Rainbow Project 2000 Donation 3,000
Community Action Coalition Food Pantry 2000 Donation 3,000
Other 636 Invoices 355,426
---------------------------------------------------------------------------------------------------------------------------------
TOTAL $ 611,834
---------------------------------------------------------------------------------------------------------------------------------
47
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
---------------------------------------
For the Year Ended December 31, 2000
-----------------
------------------------------------------------------------------------------------------------------------------------------------
OTHER DEDUCTIONS
ACCOUNT 426.5
------------------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a listing of the amount included in Account 426.5
"Other Deductions", classifying such expenses according to
their nature.
------------------------------------------------------------------------------------------------------------------------------------
DESCRIPTION NAME OF PAYEE AMOUNT
------------------------------------------------------------------------------------------------------------------------------------
Advertising $ 1,710,943
Life Insurance 948,894
Civic, Political and Related Activities 544,976
Other 754,914
------------------------------------------------------------------------------------------------------------------------------------
TOTAL $ 3,959,727
------------------------------------------------------------------------------------------------------------------------------------
48
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
---------------------------------------
For the Year Ended December 31, 2000
-----------------
------------------------------------------------------------------------------------------------------------------------------------
SCHEDULE XVIII
NOTES TO STATEMENT OF INCOME
------------------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: The space below is provided for important notes regarding the
Statement of Income or any account thereof. Furnish particulars as
to any significant increases and services rendered or expenses incurred
during the year. Notes relating to financial statements shown elsewhere
in this report may be indicated here by reference.
------------------------------------------------------------------------------------------------------------------------------------
See Schedule XIV - Notes to Financial Statements.
------------------------------------------------------------------------------------------------------------------------------------
49
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
--------------------------------------------------------
Executive Organization Chart
-----------------------------------------------------
Chairman of the Board and
Chief Executive Officer
-----------------------------------------------------
+
+
+
+
+
+
+
+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
+ + + + + +
+ + + + + +
+ + + + + +
+ + + + + +
+ + + + + +
-------------------- ---------------------- ------------------------ ---------------- ---------------- ----------------
Executive Vice Executive Vice Executive Vice Executive Vice Executive Vice
President - President - Business President - Energy President and President and President
Generation and Development and Delivery and President, General Counsel Chief Financial
President, Wisconsin President, Alliant IES Utilities Inc. and Officer
Power and Light Co. Energy Resources, Inc. Interstate Power Company
-------------------- ---------------------- ------------------------ ---------------- ---------------- ----------------
+ + +
+ + +
+ + +
+ + +
+ + +
----------------------- ------------------ + --------------------------
Vice President, Vice President, + Corporate Controller
Performance Engineering Customer ++++++ and
and Environmental Operations + Chief Accounting Officer
----------------------- ------------------- + --------------------------
+ +
+ +
+ +
+ +
+ +
------------------- + ---------------------
Vice President, + Vice President -
Engineering, Sales, ++++++ Treasurer and
and Marketing Corporate Secretary
------------------- ----------------------
+
+
+ -----------
+ Assistant
++++++ Corporate
+ Secretary
+ -----------
+
+
+
+ -----------
+ Assistant
++++++ Corporate
+ Secretary
+ -----------
+
+
+
+ -----------
+ Assistant
++++++ Treasurer
+ -----------
+
+
+
+ -----------
+ Assistant
++++++ Treasurer
-----------
50
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
---------------------------------------
Methods of Allocation
Ratio Description
1 Units Sold or Transported Ratio
A ratio, based on appropriate Client Company electric, gas, steam or
water units of sale and/or transport, excluding intra-system sales, for the
immediately preceding twelve consecutive calendar months, the numerator of
which is for a Client Company and the denominator of which is for all
Client Companies (and Alliant Energy Corporation's non-utility and foreign
utility company affiliates for which the Service Company provides energy
related services, where applicable). The product-specific units of sales
are domestic kilowatt-hour electric sales, dekatherms of gas sold or
transported , units of water, or units of steam. A separate ratio will be
calculated and used for each utility type (electric, gas, water and steam).
2 Electric Peak Load Ratio
A ratio, based on the sum of the monthly domestic firm electric
maximum system demands, including or excluding interruptible loads, as
appropriate, for the immediately preceding twelve consecutive calendar
months, the numerator of which is for a Client Company and the denominator
of which is for all Client Companies.
3 Number of Customers Ratio
A ratio, based on the sum of the firm domestic electric customers (and/or
gas customers, where applicable) at the end of each month for the
immediately preceding twelve consecutive calendar months, the numerator of
which is for a Client Company and the denominator of which is for all
Client Companies.
4 Number of Employees Ratio
A ratio, based on the sum of the number of employees at the end of each
month for the immediately preceding twelve consecutive calendar months, the
numerator of which is for a Client Company or Service Company Function and
the denominator of which is for all Client Companies (and Alliant Energy
Corporation's non-utility and non-domestic utility affiliates for which the
Service Company provides services, where applicable) and/or the Service
Company.
5 Construction Expenditures Ratio
A ratio, based on construction expenditures for the immediately preceding
twelve consecutive calendar months, the numerator of which is for a Client
Company and the denominator of which is for all Client Companies. To the
extent possible, costs will be segregated by utility type (i.e., electric,
gas, water, steam etc.) as well as by function (i.e., production,
transmission, distribution and general). If any remaining
construction-related costs are common to all utility types, such common
costs will be allocated between utility types and functions based on the
total of all construction expenditures.
51
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
---------------------------------------
Methods of Allocation
Ratio Description
Continued:
6 Circuit Miles of Electric Distribution Lines Ratio
A ratio, based on installed circuit miles of domestic electric distribution
lines at the end of the immediately preceding calendar year, the numerator
of which is for a Client Company and the denominator of which is for all
Client Companies.
7 Number of Meters Ratio
A ratio, based on the sum of the number of installed electric meters
(and/or gas, water or steam meters, where applicable) at the end of each
month for the immediately preceding twelve consecutive calendar months, the
numerator of which is for a Client Company and the denominator of which is
for all Client Companies. A separate ratio will be calculated and used for
each utility type (i.e. electric, gas, water, steam etc.).
8 Total Assets Ratio
A ratio, based on the sum of the total assets at the end of each month for
the immediately preceding twelve consecutive calendar months, the numerator
of which is for a Client Company and the denominator of which is for all
Client Companies (and Alliant Energy Corporation's non-utility and
non-domestic utility affiliates for which the Service Company provides
services, where applicable).
9 Circuit Miles of Electric Transmission Lines Ratio
A ratio, based on installed circuit miles of electric transmission lines at
the end of the immediately preceding calendar year, the numerator of which
is for a Client Company and the denominator of which is for all Client
Companies.
10 Number of Central Processing Unit Seconds Ratio
A ratio, based on the number of central processing unit seconds expended to
execute mainframe computer software applications for the immediately
preceding twelve consecutive calendar months, the numerator of which is for
a Client Company or Service Company Function, and the denominator of which
is for all Client Companies, (and Alliant Energy Corporation's non-utility
and non-domestic utility affiliates, where applicable) and/or the Service
Company.
11 Gross Plant Ratio
A ratio, based on the sum of direct plant at the end of each month for the
immediately preceding twelve consecutive calendar months, the numerator of
which is for a Client Company and the denominator of which is for all
Client Companies (and Alliant Energy Corporation's non-utility and
non-domestic utility affiliates, where applicable).
52
ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
---------------------------------------
Methods of Allocation
Ratio Description
Continued:
12 Materials, Supplies and Services Ratio
A ratio, based on the sum of materials, supplies and services, either
issued from inventory or directly purchased, for the immediately preceding
twelve consecutive calendar months, the numerator of which is for a Client
Company, or function, and the denominator of which is for all Client
Companies (and Alliant Energy Corporation's non-utility and non-domestic
utility affiliates for which the Service Company provides services, where
applicable) and/or the Service Company.
13 Tons of Coal Burned Ratio
A ratio, based on the tons of coal burned for the immediately preceding
twelve consecutive calendar months, the numerator of which is for a Client
Company and the denominator of which is for all Client Companies.
14 Gallons of Oil Burned Ratio
A ratio, based on the gallons of oil burned for the immediately preceding
twelve consecutive calendar months, the numerator of which is for a Client
Company and the denominator of which is for all Client Companies.
15 Dekatherms of Gas Ratio
A ratio, based on the dekatherms of gas purchased for the immediately
preceding twelve consecutive calendar months, the numerator of which is for
a Client Company and the denominator of which is for all Client Companies.
16 MCF Peak Load Ratio
A ratio, based on the sum of the monthly gas maximum system demands,
including or excluding interruptible loads, as appropriate, for the
immediately preceding twelve consecutive calendar months, the numerator of
which is for a Client Company and the denominator of which is for all
Client Companies.
17 Feet of Gas Line Ratio
A ratio, based on installed footage of gas lines at the end of the
immediately preceding calendar year, the numerator of which is for a Client
Company and the denominator of which is for all Client Companies.
18 Feet of Steam Distribution Lines Ratio
A ratio, based on installed footage of steam lines at the end of the
immediately preceding calendar year, the numerator of which is for a Client
Company and the denominator of which is for all Client Companies.
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ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
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Methods of Allocation
Ratio Description
Continued:
19 Steam Peak Load Ratio
A ratio, based on the sum of the monthly steam maximum system demands,
including or excluding interruptible loads, as appropriate, for the
immediately preceding twelve consecutive calendar months, the numerator of
which is for a Client Company and the denominator of which is for all
Client Companies.
20 Feet of Water Distribution Lines Ratio
A ratio, based on installed footage of water lines at the end of the
immediately preceding calendar year, the numerator of which is for a Client
Company and the denominator of which is for all Client Companies.
21 Water Peak Load Ratio
A ratio, based on the sum of the monthly water maximum system demands,
including or excluding interruptible loads, as appropriate, for the
immediately preceding twelve consecutive calendar months, the numerator of
which is for a Client Company and the denominator of which is for all
Client Companies.
22 Number of Bills Ratio
A ratio, based on the sum of the number of monthly bills issued, for the
immediately preceding twelve calendar months, the numerator of which is for
a Client Company and the denominator of which is for all Client Companies.
23 General Ratio
A ratio based on the sum of all Service Company expenses directly assigned
or allocated, based on allocators other than this "General Ratio" to Client
Companies (excluding fuel, gas, purchased power and the cost of goods sold)
for the immediately preceding twelve consecutive calendar months, the
numerator of which is for a Client Company or Function and the denominator
of which is for all Client Companies (and Alliant Energy Corporation's
non-utility and non-domestic utility affiliates, where applicable) and/or
the Service Company. As used herein, "cost of goods sold" represents
materials that are resold to the ultimate consumer.
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ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
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Annual Statement of Compensation for Use of Capital Billed
The following annual statement was supplied to each associate company in
support of the amount of compensation for use of capital billed during
2000.
In accordance with Instruction 01-12 of the Securities and Exchange
Commission's Uniform System of of Accounts for Mutual Service Companies and
Subsidiary Service Companies, Alliant Energy Corporate Services, Inc.
submits the following information on the billing of interest on borrowed
funds to associate companies for the year 2000:
A. Amount of interest billed to associate companies is contained on page 25,
Analysis of Billing, as part of the direct costs charged.
B. The basis for billing of interest to the associate companies is based on
the daily outstanding balance of all loans outstanding during the month.
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ANNUAL REPORT OF ALLIANT ENERGY CORPORATE SERVICES, INC.
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Signature Clause
Pursuant to the requirements of the Public Utility Holding Company Act of
1935 and the rules and regulations of the Securities and Exchange
Commission issued thereunder, the undersigned company has duly caused this
report to be signed on its behalf by the undersigned officer thereunto duly
authorized.
Alliant Energy Corporate Services, Inc.
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(Name of Reporting Company)
By: /s/ John E. Kratchmer
-----------------------------------------
(Signature of Signing Officer)
John E. Kratchmer, Corporate Controller and Chief Accounting Officer
--------------------------------------------------------------------
(Printed Name and Title of Signing Officer)
Date: April 27, 2001
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