COMMITMENTS AND CONTINGENCIES NOTE 14(a) Capital Purchase Commitments - Various contractual obligations contain minimum future commitments related to capital expenditures for certain construction projects. IPLs projects include the expansion of wind generation. WPLs projects include the West Riverside Energy Center. At March 31, 2019 , Alliant Energys, IPLs and WPLs minimum future commitments for these projects were $65 million , $33 million and $32 million , respectively. NOTE 14(b) Other Purchase Commitments - Various commodity supply, transportation and storage contracts help meet obligations to provide electricity and natural gas to utility customers. In addition, there are various purchase commitments associated with other goods and services. At March 31, 2019 , the related minimum future commitments were as follows (in millions): Alliant Energy IPL WPL Purchased power (a) $221 $219 $2 Natural gas 879 388 491 Coal (b) 163 96 67 Other (c) 88 49 26 $1,351 $752 $586 (a) Includes payments required by PPAs for capacity rights and minimum quantities of MWhs required to be purchased. As a result of amendments to shorten the term of the DAEC PPA, which were approved by the IUB and effective in January 2019, Alliant Energys and IPLs amounts include minimum future commitments related to IPLs purchase of capacity and the resulting energy from DAEC through September 2020, and do not include the September 2020 buyout payment of $110 million . (b) Corporate Services entered into system-wide coal contracts on behalf of IPL and WPL that include minimum future commitments. These commitments were assigned to IPL and WPL based on information available as of March 31, 2019 regarding expected future usage, which is subject to change. (c) Includes individual commitments incurred during the normal course of business that exceeded $1 million at March 31, 2019 . NOTE 14(c) Guarantees and Indemnifications - Whiting Petroleum - In 2004, Alliant Energy sold its remaining interest in Whiting Petroleum. Whiting Petroleum is an independent oil and gas company. Alliant Energy Resources, LLC, as the successor to a predecessor entity that owned Whiting Petroleum, and a wholly-owned subsidiary of AEF, continues to guarantee the partnership obligations of an affiliate of Whiting Petroleum under general partnership agreements in the oil and gas industry, including with respect to the future abandonment of certain platforms off the coast of California and related onshore plant and equipment owned by the partnerships. The guarantees do not include a maximum limit. As of March 31, 2019 , the present value of the abandonment obligations is estimated at $37 million . Alliant Energy is not aware of any material liabilities related to these guarantees of which it is probable that Alliant Energy Resources, LLC will be obligated to pay and therefore has not recognized any material liabilities related to these guarantees as of March 31, 2019 and December 31, 2018 . Non-utility Wind Farm in Oklahoma - In July 2017, a wholly-owned subsidiary of AEF acquired a cash equity ownership interest in a non-utility wind farm located in Oklahoma. The wind farm provides electricity to a third-party under a long-term PPA. Alliant Energy provided a parent guarantee of its subsidiarys indemnification obligations under the related operating agreement and PPA. Alliant Energys obligations under the operating agreement were $90 million as of March 31, 2019 and will reduce annually until expiring in July 2047 . Alliant Energys obligations under the PPA are subject to a maximum limit of $17 million and expire in December 2031 , subject to potential extension. Alliant Energy is not aware of any material liabilities related to this guarantee that it is probable that it will be obligated to pay and therefore has not recognized any material liabilities related to this guarantee as of March 31, 2019 and December 31, 2018 . IPLs Minnesota Electric Distribution Assets - IPL provided indemnifications associated with the 2015 sale of its Minnesota electric distribution assets for losses resulting from potential breach of IPLs representations, warranties and obligations under the sale agreement. Alliant Energy and IPL believe the likelihood of having to make any material cash payments under these indemnifications is remote. IPL has not recorded any material liabilities related to these indemnifications as of March 31, 2019 and December 31, 2018 . The general terms of the indemnifications provided by IPL included a maximum limit of $17 million and expire in October 2020 . NOTE 14(d) Environmental Matters - Manufactured Gas Plant (MGP) Sites - IPL and WPL have current or previous ownership interests in various sites that are previously associated with the production of gas for which IPL and WPL have, or may have in the future, liability for investigation, remediation and monitoring costs. IPL and WPL are working pursuant to the requirements of various federal and state agencies to investigate, mitigate, prevent and remediate, where necessary, the environmental impacts to property, including natural resources, at and around these former MGP sites in order to protect public health and the environment. At March 31, 2019 , estimated future costs expected to be incurred for the investigation, remediation and monitoring of the MGP sites, as well as environmental liabilities recorded on the balance sheets for these sites, which are not discounted, were as follows (in millions). At March 31, 2019 , such amounts for WPL were not material. Alliant Energy IPL Range of estimated future costs $15 - $31 $12 - $26 Current and non-current environmental liabilities 19 16 IPL Consent Decree - In 2015, the U.S. District Court for the Northern District of Iowa approved a Consent Decree that IPL entered into with the EPA, the Sierra Club, the State of Iowa and Linn County in Iowa, thereby resolving potential Clean Air Act issues associated with emissions from IPLs coal-fired generating facilities in Iowa. IPL has completed various requirements under the Consent Decree. IPLs remaining requirements include fuel switching or retiring Burlington by December 31, 2021 and Prairie Creek Units 1 and 3 by December 31, 2025. Alliant Energy and IPL currently expect to recover material costs incurred by IPL related to compliance with the terms of the Consent Decree from IPLs electric customers. Other Environmental Contingencies - In addition to the environmental liabilities discussed above, various environmental rules are monitored that may have a significant impact on future operations. Several of these environmental rules are subject to legal challenges, reconsideration and/or other uncertainties. Given uncertainties regarding the outcome, timing and compliance plans for these environmental matters, the complete financial impact of each of these rules is not able to be determined; however future capital investments and/or modifications to EGUs to comply with certain of these rules could be significant. Specific current, proposed or potential environmental matters include, among others: Effluent Limitation Guidelines, Coal Combustion Residuals Rule, and various legislation and EPA regulations to monitor and regulate the emission of greenhouse gases, including the Clean Air Act. NOTE 14(e) Collective Bargaining Agreements - At March 31, 2019 , employees covered by collective bargaining agreements represented 55% , 62% and 82% of total employees of Alliant Energy, IPL and WPL, respectively. On May 31, 2019, WPLs collective bargaining agreement with International Brotherhood of Electrical Workers Local 965 expires, representing 26% and 82% of total employees of Alliant Energy and WPL, respectively. While negotiations to renew the agreement are underway, Alliant Energy and WPL are currently unable to predict the outcome.