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South Fond du Lac Unit 1 and Unit 4 are 77 MW combustion turbine generating units which use natural gas as their primary fuel, with No. 2 fuel oil as their back-up fuel. The units are located at a site near Fond du Lac, Wisconsin owned by Wisconsin Power & Light Company (“WPL”) a regulated electric utility subsidiary of Alliant Energy. In addition to owning the site, WPL owns two units identical to Unit 1 and Unit 4 at the site. Unit 1 commenced commercial operation in May, 1993 and Unit 4 commenced commercial operation in June, 1996.