2.2.0.25falsefalse0401 - Disclosure - Summary of Significant Accounting Policies (Policies)truefalsefalse1falsefalseUSDfalsefalse1/1/2010 - 12/31/2010
USD ($)
USD ($) / shares
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<div align="left" style="font-size: 10pt; font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 6pt"><u><b>Use of Estimates in the Preparation of Financial Statements</b></u>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     In conformity with generally accepted accounting principles, the preparation of Entergy
Corporation’s consolidated financial statements and the separate financial statements of the
Registrant Subsidiaries requires management to make estimates and assumptions that affect the
reported amounts of assets, liabilities, revenues, and expenses and the disclosure of contingent
assets and liabilities. Adjustments to the reported amounts of assets and liabilities may be
necessary in the future to the extent that future estimates or actual results are different from
the estimates used.
</div>
</div>
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<!-- Begin Block TaggedfalsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringUse of estimates.No authoritative reference available.falsefalse4false0etr_RevenuesAndFuelCostsPolcyTextBlocketrfalsenadurationRevenues and fuel costs.falsefalsefalsefalsefalsefalsefalsefalsefalsefalseverboselabel1falsefalsefalse00<!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" -->
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<div align="left" style="font-size: 10pt; font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 6pt"><u><b>Revenues and Fuel Costs</b></u>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Entergy Arkansas, Entergy Gulf States Louisiana, Entergy Louisiana, Entergy Mississippi, and
Entergy Texas generate, transmit, and distribute electric power primarily to retail customers in
Arkansas, Louisiana, Louisiana, Mississippi, and Texas, respectively. Entergy Gulf States
Louisiana also distributes natural gas to retail customers in and around Baton Rouge, Louisiana.
Entergy New Orleans sells both electric power and natural gas to retail customers in the City of
New Orleans, except for Algiers, where Entergy Louisiana is the electric power supplier. The
Entergy Wholesale Commodities segment derives almost all of its revenue from sales of electric
power generated by plants owned by subsidiaries in that segment.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Entergy recognizes revenue from electric power and natural gas sales when power or gas is
delivered to customers. To the extent that deliveries have occurred but a bill has not been
issued, Entergy’s Utility operating companies accrue an estimate of the revenues for energy
delivered since the latest billings. The Utility operating companies calculate the estimate based
upon several factors including billings through the last billing cycle in a month, actual
generation in the month, historical line loss factors, and prices in effect in Entergy’s Utility
operating companies’ various jurisdictions. Changes are made to the inputs in the estimate as
needed to reflect changes in billing practices. Each month the estimated unbilled revenue amounts
are recorded as revenue and unbilled accounts receivable, and the prior month’s estimate is
reversed. Therefore, changes in price and volume differences resulting from factors such as
weather affect the calculation of unbilled revenues from one period to the next, and may result in
variability in reported revenues from one period to the next as prior estimates are reversed and
new estimates recorded.
</div>
<!-- Folio -->
<!-- /Folio -->
<!-- PAGEBREAK -->
<div style="font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 0pt">
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Entergy records revenue from sales under rates implemented subject to refund less estimated
amounts accrued for probable refunds when Entergy believes it is probable that revenues will be
refunded to customers based upon the status of the rate case as of the date the financial
statements are prepared.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Entergy’s Utility operating companies’ rate schedules include either fuel adjustment clauses
or fixed fuel factors, which allow either current recovery in billings to customers or deferral of
fuel costs until the costs are billed to customers. Where the fuel component of revenues is billed
based on a pre-determined fuel cost (fixed fuel factor), the fuel factor remains in effect until
changed as part of a general rate case, fuel reconciliation, or fixed fuel factor filing. System
Energy’s operating revenues are intended to recover from Entergy Arkansas, Entergy Louisiana,
Entergy Mississippi, and Entergy New Orleans operating expenses and capital costs attributable to
Grand Gulf. The capital costs are computed by allowing a return on System Energy’s common equity
funds allocable to its net investment in Grand Gulf, plus System Energy’s effective interest cost
for its debt allocable to its investment in Grand Gulf.
</div>
</div>
</div>
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<!-- Begin Block TaggedfalsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringRevenues and fuel costs.No authoritative reference available.falsefalse5false0us-gaap_PropertyPlantAndEquipmentPolicyTextBlockus-gaaptruenadurationNo definition available.falsefalsefalsefalsefalsefalsefalsefalsefalsefalseverboselabel1falsefalsefalse00<!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" -->
<!-- Begin Block Tagged Accounting Policy: ETR-20101231_note1_accounting_policy_table3 - us-gaap:PropertyPlantAndEquipmentPolicyTextBlock-->
<div align="left" style="font-size: 10pt; font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 6pt"><u><b>Property, Plant, and Equipment</b></u>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Property, plant, and equipment is stated at original cost. Depreciation is computed on the
straight-line basis at rates based on the applicable estimated service lives of the various classes
of property. For the Registrant Subsidiaries, the original cost of plant retired or
removed, less salvage, is charged to accumulated depreciation. Normal maintenance, repairs, and
minor replacement costs are charged to operating expenses. Substantially all of the Registrant
Subsidiaries’ plant is subject to mortgage liens.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Electric plant includes the portions of Grand Gulf and Waterford 3 that have been sold and
leased back. For financial reporting purposes, these sale and leaseback arrangements are reflected
as financing transactions.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Net property, plant, and equipment for Entergy (including property under capital lease and
associated accumulated amortization) by business segment and functional category, as of December
31, 2010 and 2009, is shown below:
</div>
<div align="center">
<table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<tr valign="bottom">
<td width="52%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
</tr>
<tr style="font-size: 8pt" valign="bottom">
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2"><b>Entergy</b></td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2"> </td>
<td> </td>
</tr>
<tr style="font-size: 8pt" valign="bottom">
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2"><b>Wholesale</b></td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2"><b>Parent &</b></td>
<td> </td>
</tr>
<tr style="font-size: 8pt" valign="bottom">
<td nowrap="nowrap" align="center" style="border-bottom: 1px solid #000000"><b>2010</b></td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>Entergy</b></td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>Utility</b></td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>Commodities</b></td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>Other</b></td>
<td> </td>
</tr>
<tr style="font-size: 8pt" valign="bottom">
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="14">(In Millions)</td>
<td> </td>
</tr>
<!-- End Table Head -->
<!-- Begin Table Body -->
<tr valign="bottom" style="background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px">Production
</div></td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
</tr>
<tr valign="bottom">
<td>
<div style="margin-left:30px; text-indent:-15px">Nuclear
</div></td>
<td> </td>
<td align="left">$</td>
<td align="right">8,393</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">5,378</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">3,015</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">—</td>
<td> </td>
</tr>
<tr valign="bottom" style="background: #cceeff">
<td>
<div style="margin-left:30px; text-indent:-15px">Other
</div></td>
<td> </td>
<td> </td>
<td align="right">1,842</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">1,797</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">45</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">—</td>
<td> </td>
</tr>
<tr valign="bottom">
<td>
<div style="margin-left:15px; text-indent:-15px">Transmission
</div></td>
<td> </td>
<td> </td>
<td align="right">2,986</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">2,956</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">30</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">—</td>
<td> </td>
</tr>
<tr valign="bottom" style="background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px">Distribution
</div></td>
<td> </td>
<td> </td>
<td align="right">5,926</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">5,926</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">—</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">—</td>
<td> </td>
</tr>
<tr valign="bottom">
<td>
<div style="margin-left:15px; text-indent:-15px">Other
</div></td>
<td> </td>
<td> </td>
<td align="right">1,661</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">1,411</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">248</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">2</td>
<td> </td>
</tr>
<tr valign="bottom" style="background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px">Construction work in progress
</div></td>
<td> </td>
<td> </td>
<td align="right">1,662</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">1,300</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">361</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">1</td>
<td> </td>
</tr>
<tr valign="bottom">
<td>
<div style="margin-left:15px; text-indent:-15px">Nuclear fuel
</div></td>
<td> </td>
<td> </td>
<td align="right">1,378</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">760</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">618</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">—</td>
<td> </td>
</tr>
<tr style="font-size: 1px">
<td>
<div style="margin-left:15px; text-indent:-15px"> 
</div></td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"> </td>
<td> </td>
</tr>
<tr valign="bottom" style="background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px">Property, plant, and equipment — net
</div></td>
<td> </td>
<td align="left">$</td>
<td align="right">23,848</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">19,528</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">4,317</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">3</td>
<td> </td>
</tr>
<tr style="font-size: 1px">
<td>
<div style="margin-left:15px; text-indent:-15px"> 
</div></td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"> </td>
<td> </td>
</tr>
<!-- End Table Body -->
</table>
</div>
<!-- Folio -->
<!-- /Folio -->
<!-- PAGEBREAK -->
<div style="font-family: 'Times New Roman',Times,serif">
<div align="right" style="font-size: 10pt; margin-top: 0pt">
</div>
<div align="center">
<table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<tr valign="bottom">
<td width="52%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
</tr>
<tr style="font-size: 8pt" valign="bottom">
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2"><b>Entergy</b></td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2"> </td>
<td> </td>
</tr>
<tr style="font-size: 8pt" valign="bottom">
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2"><b>Wholesale</b></td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2"><b>Parent &</b></td>
<td> </td>
</tr>
<tr style="font-size: 8pt" valign="bottom">
<td nowrap="nowrap" align="center" style="border-bottom: 1px solid #000000"><b>2009</b></td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>Entergy</b></td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>Utility</b></td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>Commodities</b></td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>Other</b></td>
<td> </td>
</tr>
<tr style="font-size: 8pt" valign="bottom">
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="14">(In Millions)</td>
<td> </td>
</tr>
<!-- End Table Head -->
<!-- Begin Table Body -->
<tr valign="bottom" style="background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px">Production
</div></td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
</tr>
<tr valign="bottom">
<td>
<div style="margin-left:30px; text-indent:-15px">Nuclear
</div></td>
<td> </td>
<td align="left">$</td>
<td align="right">8,105</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">5,414</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">2,691</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">—</td>
<td> </td>
</tr>
<tr valign="bottom" style="background: #cceeff">
<td>
<div style="margin-left:30px; text-indent:-15px">Other
</div></td>
<td> </td>
<td> </td>
<td align="right">1,936</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">1,724</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">212</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">—</td>
<td> </td>
</tr>
<tr valign="bottom">
<td>
<div style="margin-left:15px; text-indent:-15px">Transmission
</div></td>
<td> </td>
<td> </td>
<td align="right">2,922</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">2,889</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">33</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">—</td>
<td> </td>
</tr>
<tr valign="bottom" style="background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px">Distribution
</div></td>
<td> </td>
<td> </td>
<td align="right">5,948</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">5,948</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">—</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">—</td>
<td> </td>
</tr>
<tr valign="bottom">
<td>
<div style="margin-left:15px; text-indent:-15px">Other
</div></td>
<td> </td>
<td> </td>
<td align="right">1,664</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">1,398</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">263</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">3</td>
<td> </td>
</tr>
<tr valign="bottom" style="background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px">Construction work in progress
</div></td>
<td> </td>
<td> </td>
<td align="right">1,547</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">1,134</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">414</td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="left"> </td>
<td align="right">(1</td>
<td nowrap="nowrap">)</td>
</tr>
<tr valign="bottom">
<td>
<div style="margin-left:15px; text-indent:-15px">Nuclear fuel (leased and owned)
</div></td>
<td> </td>
<td> </td>
<td align="right">1,267</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">747</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">520</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">—</td>
<td> </td>
</tr>
<tr style="font-size: 1px">
<td>
<div style="margin-left:15px; text-indent:-15px"> 
</div></td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"> </td>
<td> </td>
</tr>
<tr valign="bottom" style="background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px">Property, plant, and equipment — net
</div></td>
<td> </td>
<td align="left">$</td>
<td align="right">23,389</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">19,254</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">4,133</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">2</td>
<td> </td>
</tr>
<tr style="font-size: 1px">
<td>
<div style="margin-left:15px; text-indent:-15px"> 
</div></td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"> </td>
<td> </td>
</tr>
<!-- End Table Body -->
</table>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Depreciation rates on average depreciable property for Entergy approximated 2.6% in 2010, 2.7%
in 2009, and 2.7% in 2008. Included in these rates are the depreciation rates on average
depreciable utility property of 2.5% in 2010, 2.7% in 2009, and 2.7% 2008, and the depreciation
rates on average depreciable non-utility property of 3.7% in 2010, 3.8% in 2009, and 3.7% in 2008.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Entergy amortizes nuclear fuel using a units-of-production method. Nuclear fuel amortization
is included in fuel expense in the income statements.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     “Non-utility property — at cost (less accumulated depreciation)” for Entergy is reported net
of accumulated depreciation of $207.6 million and $197.8 million as of December 31, 2010 and 2009,
respectively.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Construction expenditures included in accounts payable at December 31, 2010 is $171 million.
</div>
</div>
</div>
<!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" -->
<!-- Begin Block TaggedfalsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringDescribes an entity's accounting policy for property, plant and equipment which may include the basis of such assets, depreciation methods used and estimated useful lives, the entity's capitalization policy, including its accounting treatment for costs incurred for repairs and maintenance activities, whether such asset balances include capitalized interest and the method by which such is calculated, how disposals of such assets are accounted for and how impairment of such assets is assessed and recognized.Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Chapter 9
-Section C
-Paragraph 5
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 7
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 22
-Paragraph 12, 13
Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 34
-Paragraph 8, 9
Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 13
-Subparagraph a
-Article 5
Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 5
-Subparagraph d
falsefalse6false0etr_JointlyOwnedGeneratingStationsPolicyTextBlocketrfalsenadurationJointly owned generating stations.falsefalsefalsefalsefalsefalsefalsefalsefalsefalseverboselabel1falsefalsefalse00<!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" -->
<!-- Begin Block Tagged Accounting Policy: ETR-20101231_note1_accounting_policy_table4 - etr:JointlyOwnedGeneratingStationsPolicyTextBlock-->
<div align="left" style="font-size: 10pt; font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 6pt"><u><b>Jointly-Owned Generating Stations</b></u>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Certain Entergy subsidiaries jointly own electric generating facilities with affiliates or
third parties. The investments and expenses associated with these generating stations are recorded
by the Entergy subsidiaries to the extent of their respective undivided ownership interests. As of
December 31, 2010, the subsidiaries’ investment and accumulated depreciation in each of these
generating stations were as follows:
</div>
<!-- Folio -->
<!-- /Folio -->
<!-- PAGEBREAK -->
<div style="font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 0pt">
</div>
<div align="center">
<table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<tr valign="bottom">
<td width="28%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
</tr>
<tr style="font-size: 8pt" valign="bottom">
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2"><b>Total</b></td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2"> </td>
<td> </td>
</tr>
<tr style="font-size: 8pt" valign="bottom">
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2"><b>Megawatt</b></td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2"><b>Accumulated</b></td>
<td> </td>
</tr>
<tr style="font-size: 8pt" valign="bottom">
<td nowrap="nowrap" align="center" colspan="4" style="border-bottom: 1px solid #000000"><b>Generating Stations</b></td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>Fuel-Type</b></td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>Capability (1)</b></td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>Ownership</b></td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>Investment</b></td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>Depreciation</b></td>
<td> </td>
</tr>
<tr style="font-size: 8pt" valign="bottom">
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="6">(In Millions)</td>
<td> </td>
</tr>
<!-- End Table Head -->
<!-- Begin Table Body -->
<tr valign="bottom" style="background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px"><b>Utility business:</b>
</div></td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
</tr>
<tr valign="bottom" style="padding-top: 0em">
<td>
<div style="margin-left:15px; text-indent:-15px">Entergy Arkansas -
</div></td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
</tr>
<tr valign="bottom" style="padding-top: 0em">
<td>
<div style="margin-left:30px; text-indent:-15px">Independence
</div></td>
<td> </td>
<td colspan="3" align="left">Unit 1</td>
<td> </td>
<td colspan="3" align="center">Coal</td>
<td> </td>
<td> </td>
<td align="right">836</td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="left"> </td>
<td align="right">31.50</td>
<td nowrap="nowrap">%</td>
<td> </td>
<td align="left">$</td>
<td align="right">127</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">94</td>
<td> </td>
</tr>
<tr valign="bottom" style="padding-top: 0em">
<td>
<div style="margin-left:15px; text-indent:-15px"> 
</div></td>
<td> </td>
<td colspan="3" align="left">Common</td>
<td> </td>
<td colspan="3" align="center">Coal</td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="left"> </td>
<td align="right">15.75</td>
<td nowrap="nowrap">%</td>
<td> </td>
<td align="left">$</td>
<td align="right">33</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">24</td>
<td> </td>
</tr>
<tr valign="bottom">
<td>
<div style="margin-left:15px; text-indent:-15px"> 
</div></td>
<td> </td>
<td colspan="3" align="left">Facilities</td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
</tr>
<tr valign="bottom" style="padding-top: 0em; background: #cceeff">
<td>
<div style="margin-left:30px; text-indent:-15px">White Bluff
</div></td>
<td> </td>
<td colspan="3" align="left" nowrap="nowrap">Units 1 and 2</td>
<td> </td>
<td colspan="3" align="center">Coal</td>
<td> </td>
<td> </td>
<td align="right">1,659</td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="left"> </td>
<td align="right">57.00</td>
<td nowrap="nowrap">%</td>
<td> </td>
<td align="left">$</td>
<td align="right">489</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">332</td>
<td> </td>
</tr>
<tr valign="bottom" style="padding-top: 0em; background: #cceeff">
<td>
<div style="margin-left:30px; text-indent:-15px">Ouachita (2)
</div></td>
<td> </td>
<td colspan="3" align="left">Common</td>
<td> </td>
<td colspan="3" align="center">Gas</td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="left"> </td>
<td align="right">66.67</td>
<td nowrap="nowrap">%</td>
<td> </td>
<td align="left">$</td>
<td align="right">171</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">140</td>
<td> </td>
</tr>
<tr valign="bottom" style="padding-top: 0em; background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px"> 
</div></td>
<td> </td>
<td colspan="3" align="left">Facilities</td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
</tr>
<tr valign="bottom" style="padding-top: 0em">
<td>
<div style="margin-left:15px; text-indent:-15px">Entergy Gulf States
Louisiana -
</div></td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
</tr>
<tr valign="bottom" style="padding-top: 0em">
<td>
<div style="margin-left:30px; text-indent:-15px">Roy S. Nelson
</div></td>
<td> </td>
<td colspan="3" align="left">Unit 6</td>
<td> </td>
<td colspan="3" align="center">Coal</td>
<td> </td>
<td> </td>
<td align="right">550</td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="left"> </td>
<td align="right">40.25</td>
<td nowrap="nowrap">%</td>
<td> </td>
<td align="left">$</td>
<td align="right">243</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">167</td>
<td> </td>
</tr>
<tr valign="bottom" style="padding-top: 0em">
<td>
<div style="margin-left:30px; text-indent:-15px">Big Cajun 2
</div></td>
<td> </td>
<td colspan="3" align="left">Unit 3</td>
<td> </td>
<td colspan="3" align="center">Coal</td>
<td> </td>
<td> </td>
<td align="right">588</td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="left"> </td>
<td align="right">24.15</td>
<td nowrap="nowrap">%</td>
<td> </td>
<td align="left">$</td>
<td align="right">142</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">94</td>
<td> </td>
</tr>
<tr valign="bottom" style="padding-top: 0em">
<td>
<div style="margin-left:30px; text-indent:-15px">Ouachita (2)
</div></td>
<td> </td>
<td colspan="3" align="left">Common</td>
<td> </td>
<td colspan="3" align="center">Gas</td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="left"> </td>
<td align="right">33.33</td>
<td nowrap="nowrap">%</td>
<td> </td>
<td align="left">$</td>
<td align="right">87</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">72</td>
<td> </td>
</tr>
<tr valign="bottom" style="padding-top: 0em">
<td>
<div style="margin-left:15px; text-indent:-15px"> 
</div></td>
<td> </td>
<td colspan="3" align="left">Facilities</td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
</tr>
<tr valign="bottom" style="padding-top: 0em; background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px">Entergy Mississippi -
</div></td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
</tr>
<tr valign="bottom" style="padding-top: 0em; background: #cceeff">
<td>
<div style="margin-left:30px; text-indent:-15px">Independence
</div></td>
<td> </td>
<td colspan="3" align="left" nowrap="nowrap">Units 1 and 2 and</td>
<td> </td>
<td colspan="3" align="center">Coal</td>
<td> </td>
<td> </td>
<td align="right">1,678</td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="left"> </td>
<td align="right">25.00</td>
<td nowrap="nowrap">%</td>
<td> </td>
<td align="left">$</td>
<td align="right">247</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">132</td>
<td> </td>
</tr>
<tr valign="bottom" style="padding-top: 0em; background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px"> 
</div></td>
<td> </td>
<td colspan="3" align="left">Common</td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
</tr>
<tr valign="bottom" style="padding-top: 0em; background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px"> 
</div></td>
<td> </td>
<td colspan="3" align="left">Facilities</td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
</tr>
<tr valign="bottom" style="padding-top: 0em">
<td>
<div style="margin-left:15px; text-indent:-15px">Entergy Texas -
</div></td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
</tr>
<tr valign="bottom" style="padding-top: 0em">
<td>
<div style="margin-left:30px; text-indent:-15px">Roy S. Nelson
</div></td>
<td> </td>
<td colspan="3" align="left">Unit 6</td>
<td> </td>
<td colspan="3" align="center">Coal</td>
<td> </td>
<td> </td>
<td align="right">550</td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="left"> </td>
<td align="right">29.75</td>
<td nowrap="nowrap">%</td>
<td> </td>
<td align="left">$</td>
<td align="right">178</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">116</td>
<td> </td>
</tr>
<tr valign="bottom" style="padding-top: 0em">
<td>
<div style="margin-left:30px; text-indent:-15px">Big Cajun 2
</div></td>
<td> </td>
<td colspan="3" align="left">Unit 3</td>
<td> </td>
<td colspan="3" align="center">Coal</td>
<td> </td>
<td> </td>
<td align="right">588</td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="left"> </td>
<td align="right">17.85</td>
<td nowrap="nowrap">%</td>
<td> </td>
<td align="left">$</td>
<td align="right">106</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">67</td>
<td> </td>
</tr>
<tr valign="bottom" style="padding-top: 0em; background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px">System Energy -
</div></td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
</tr>
<tr valign="bottom" style="padding-top: 0em; background: #cceeff">
<td>
<div style="margin-left:30px; text-indent:-15px">Grand Gulf
</div></td>
<td> </td>
<td colspan="3" align="left">Unit 1</td>
<td> </td>
<td colspan="3" align="center">Nuclear</td>
<td> </td>
<td> </td>
<td align="right">1,251</td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="left"> </td>
<td align="right">90.00</td>
<td nowrap="nowrap">%(3)</td>
<td> </td>
<td align="left">$</td>
<td align="right">3,852</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">2,418</td>
<td> </td>
</tr>
<tr valign="bottom" style="padding-top: 0em"><!-- Blank Space -->
<td>
<div style="margin-left:15px; text-indent:-15px"> 
</div></td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
</tr>
<tr valign="bottom" style="padding-top: 0em">
<td>
<div style="margin-left:15px; text-indent:-15px"><b>Entergy Wholesale
Commodities:</b>
</div></td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
</tr>
<tr valign="bottom" style="padding-top: 0em; background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px">Independence
</div></td>
<td> </td>
<td colspan="3" align="left">Unit 2</td>
<td> </td>
<td colspan="3" align="center">Coal</td>
<td> </td>
<td> </td>
<td align="right">842</td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="left"> </td>
<td align="right">14.37</td>
<td nowrap="nowrap">%</td>
<td> </td>
<td align="left">$</td>
<td align="right">68</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">40</td>
<td> </td>
</tr>
<tr valign="bottom" style="padding-top: 0em; background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px"> 
</div></td>
<td> </td>
<td colspan="3" align="left">Common</td>
<td> </td>
<td colspan="3" align="center">Coal</td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="left"> </td>
<td align="right">7.18</td>
<td nowrap="nowrap">%</td>
<td> </td>
<td align="left">$</td>
<td align="right">16</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">10</td>
<td> </td>
</tr>
<tr valign="bottom" style="padding-top: 0em; background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px"> 
</div></td>
<td> </td>
<td colspan="3" align="left">Facilities</td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
</tr>
<!-- End Table Body -->
</table>
</div>
<div align="left">
<div style="font-size: 3pt; margin-top: 16pt; width: 18%; border-top: 1px solid #000000"> 
</div>
</div>
<table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left">
<tr>
<td width="3%"></td>
<td width="1%"></td>
<td width="96%"></td>
</tr>
<tr valign="top">
<td nowrap="nowrap" align="left">(1)</td>
<td> </td>
<td>“Total Megawatt Capability” is the dependable load carrying
capability as demonstrated under actual operating conditions
based on the primary fuel (assuming no curtailments) that each
station was designed to utilize.</td>
</tr>
<tr style="font-size: 3pt">
<td> </td>
</tr>
<tr valign="top">
<td nowrap="nowrap" align="left">(2)</td>
<td> </td>
<td>Ouachita Units 1 and 2 are owned 100% by Entergy Arkansas and
Ouachita Unit 3 is owned 100% by Entergy Gulf States Louisiana.
The investment and accumulated depreciation numbers above are
only for the common facilities.</td>
</tr>
<tr style="font-size: 3pt">
<td> </td>
</tr>
<tr valign="top">
<td nowrap="nowrap" align="left">(3)</td>
<td> </td>
<td>Includes an 11.5% leasehold interest held by System Energy.
System Energy’s Grand Gulf lease obligations are discussed in
Note 10 to the financial statements.</td>
</tr>
</table>
</div>
</div>
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<!-- Begin Block TaggedfalsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringJointly owned generating stations.No authoritative reference available.falsefalse7false0etr_NuclearRefuelingOutageCostsPolicyTextBlocketrfalsenadurationNuclear refueling outage costs.falsefalsefalsefalsefalsefalsefalsefalsefalsefalseverboselabel1falsefalsefalse00<!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" -->
<!-- Begin Block Tagged Accounting Policy: ETR-20101231_note1_accounting_policy_table5 - etr:NuclearRefuelingOutageCostsPolicyTextBlock-->
<div align="left" style="font-size: 10pt; font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 6pt"><u><b>Nuclear Refueling Outage Costs</b></u>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Nuclear refueling outage costs are deferred during the outage and amortized over the estimated
period to the next outage because these refueling outage expenses are incurred to prepare the units
to operate for the next operating cycle without having to be taken off line.
</div>
</div>
<!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" -->
<!-- Begin Block TaggedfalsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringNuclear refueling outage costs.No authoritative reference available.falsefalse8false0etr_AllowanceForFundsUsedDuringConstructionPolicyTextBlocketrfalsenadurationAllowance for funds used during construction.falsefalsefalsefalsefalsefalsefalsefalsefalsefalseverboselabel1falsefalsefalse00<!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" -->
<!-- Begin Block Tagged Accounting Policy: ETR-20101231_note1_accounting_policy_table6 - etr:AllowanceForFundsUsedDuringConstructionPolicyTextBlock-->
<div align="left" style="font-size: 10pt; font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 6pt"><u><b>Allowance for Funds Used During Construction (AFUDC)</b></u>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     AFUDC represents the approximate net composite interest cost of borrowed funds and a
reasonable return on the equity funds used for construction by the Registrant Subsidiaries. AFUDC
increases both the plant balance and earnings and is realized in cash through depreciation
provisions included in the rates charged to customers.
</div>
</div>
<!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" -->
<!-- Begin Block TaggedfalsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringAllowance for funds used during construction.No authoritative reference available.falsefalse9false0us-gaap_IncomeTaxPolicyTextBlockus-gaaptruenadurationNo definition available.falsefalsefalsefalsefalsefalsefalsefalsefalsefalseverboselabel1falsefalsefalse00<!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" -->
<!-- Begin Block Tagged Accounting Policy: ETR-20101231_note1_accounting_policy_table7 - us-gaap:IncomeTaxPolicyTextBlock-->
<div align="right" style="font-size: 10pt; font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 6pt"><u><b>Income Taxes</b></u>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Entergy Corporation and the majority of its subsidiaries file a United States consolidated
federal income tax return. Each tax paying entity records income taxes as if it were a separate
taxpayer and consolidating adjustments are allocated to the tax filing entities in accordance with
Entergy’s intercompany income tax allocation agreement. Deferred income taxes are recorded for all
temporary differences between the book and tax basis of assets and liabilities, and for certain
credits available for carryforward.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Deferred tax assets are reduced by a valuation allowance when, in the opinion of management,
it is more likely than not that some portion of the deferred tax assets will not be realized.
Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates
in the period in which the tax or rate was enacted.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Investment tax credits are deferred and amortized based upon the average useful life of the
related property, in accordance with ratemaking treatment.
</div>
</div>
<!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" -->
<!-- Begin Block TaggedfalsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringDescribes an entity's accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 4
-Paragraph 11
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 48
-Paragraph 20
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 6-34, 43, 47, 49
falsefalse10false0us-gaap_EarningsPerSharePolicyTextBlockus-gaaptruenadurationNo definition available.falsefalsefalsefalsefalsefalsefalsefalsefalsefalseverboselabel1falsefalsefalse00<!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" -->
<!-- Begin Block Tagged Accounting Policy: ETR-20101231_note1_accounting_policy_table8 - us-gaap:EarningsPerSharePolicyTextBlock-->
<div align="left" style="font-size: 10pt; font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 6pt"><u><b>Earnings per Share </b></u>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     The following table presents Entergy’s basic and diluted earnings per share calculation
included on the consolidated statements of income:
</div>
<div align="center">
<table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<tr valign="bottom">
<td width="19%"> </td>
<td width="3%"> </td>
<td width="1%"> </td>
<td width="4%"> </td>
<td width="1%"> </td>
<td width="3%"> </td>
<td width="1%"> </td>
<td width="4%"> </td>
<td width="1%"> </td>
<td width="3%"> </td>
<td width="1%"> </td>
<td width="4%"> </td>
<td width="1%"> </td>
<td width="3%"> </td>
<td width="1%"> </td>
<td width="4%"> </td>
<td width="1%"> </td>
<td width="3%"> </td>
<td width="1%"> </td>
<td width="4%"> </td>
<td width="1%"> </td>
<td width="3%"> </td>
<td width="1%"> </td>
<td width="4%"> </td>
<td width="1%"> </td>
<td width="3%"> </td>
<td width="1%"> </td>
<td width="4%"> </td>
<td width="1%"> </td>
<td width="3%"> </td>
<td width="1%"> </td>
<td width="4%"> </td>
<td width="1%"> </td>
<td width="3%"> </td>
<td width="1%"> </td>
<td width="4%"> </td>
<td width="1%"> </td>
</tr>
<tr style="font-size: 8pt" valign="bottom">
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="34" style="border-bottom: 1px solid #000000"><b>For the Years Ended December 31,</b></td>
<td> </td>
</tr>
<tr style="font-size: 8pt" valign="bottom">
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="10" style="border-bottom: 1px solid #000000"><b>2010</b></td>
<td style="border-bottom: 1px solid #000000"> </td>
<td style="border-bottom: 1px solid #000000"> </td>
<td nowrap="nowrap" align="center" colspan="10" style="border-bottom: 1px solid #000000"><b>2009</b></td>
<td style="border-bottom: 1px solid #000000"> </td>
<td style="border-bottom: 1px solid #000000"> </td>
<td nowrap="nowrap" align="center" colspan="10" style="border-bottom: 1px solid #000000"><b>2008</b></td>
<td> </td>
</tr>
<tr style="font-size: 8pt" valign="bottom">
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="34">(In Millions, Except Per Share Data)</td>
<td> </td>
</tr>
<!-- End Table Head -->
<!-- Begin Table Body -->
<tr valign="bottom" style="background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px">Basic earnings per average
common share
</div></td>
<td> </td>
<td colspan="3" align="center">Income</td>
<td> </td>
<td colspan="3" align="center">Shares</td>
<td> </td>
<td colspan="3" align="center">$/share</td>
<td> </td>
<td colspan="3" align="center">Income</td>
<td> </td>
<td colspan="3" align="center">Shares</td>
<td> </td>
<td colspan="3" align="center">$/share</td>
<td> </td>
<td colspan="3" align="center">Income</td>
<td> </td>
<td colspan="3" align="center">Shares</td>
<td> </td>
<td colspan="3" align="center">$/share</td>
</tr>
<tr valign="bottom">
<td>
<div style="margin-left:15px; text-indent:-15px">Net income attributable to
Entergy Corporation
</div></td>
<td> </td>
<td align="left">$</td>
<td align="right">1,250.2</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">186.0</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">6.72</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">1,231.1</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">192.8</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">6.39</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">1,220.6</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">190.9</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">6.39</td>
<td> </td>
</tr>
<tr valign="bottom" style="background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px">Average dilutive effect of:
</div></td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
</tr>
<tr valign="bottom">
<td>
<div style="margin-left:30px; text-indent:-15px">Stock options
</div></td>
<td> </td>
<td> </td>
<td align="right">—</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">1.8</td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="left"> </td>
<td align="right">(0.06</td>
<td nowrap="nowrap">)</td>
<td> </td>
<td> </td>
<td align="right">—</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">2.2</td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="left"> </td>
<td align="right">(0.07</td>
<td nowrap="nowrap">)</td>
<td> </td>
<td> </td>
<td align="right">—</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">4.1</td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="left"> </td>
<td align="right">(0.13</td>
<td nowrap="nowrap">)</td>
</tr>
<tr valign="bottom" style="background: #cceeff">
<td>
<div style="margin-left:30px; text-indent:-15px">Equity units
</div></td>
<td> </td>
<td> </td>
<td align="right">—</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">—</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">—</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">3.2</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">0.8</td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="left"> </td>
<td align="right">(0.02</td>
<td nowrap="nowrap">)</td>
<td> </td>
<td> </td>
<td align="right">24.7</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">6.0</td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="left"> </td>
<td align="right">(0.06</td>
<td nowrap="nowrap">)</td>
</tr>
<tr style="font-size: 1px">
<td>
<div style="margin-left:15px; text-indent:-15px"> 
</div></td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
</tr>
<tr valign="bottom">
<td>
<div style="margin-left:15px; text-indent:-15px">Diluted earnings per average
common share
</div></td>
<td> </td>
<td align="left">$</td>
<td align="right">1,250.2</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">187.8</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">6.66</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">1,234.3</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">195.8</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">6.30</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">1,245.3</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">201.0</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">6.20</td>
<td> </td>
</tr>
<tr style="font-size: 1px">
<td>
<div style="margin-left:15px; text-indent:-15px"> 
</div></td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
</tr>
<!-- End Table Body -->
</table>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     The calculation of diluted earnings per share excluded 5,380,262 options outstanding at
December 31, 2010, 4,368,614 options outstanding at December 31, 2009, and 3,326,835 options
outstanding at December 31, 2008 that could potentially dilute basic earnings per share in the
future. Those options were not included in the calculation of diluted earnings per share because
the exercise price of those options exceeded the average market price for the year.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     See Note 7 to the financial statements for a discussion of the equity units.
</div>
</div>
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<!-- Begin Block TaggedfalsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringDiscloses the methodology and assumptions used to compute basic and diluted earnings (loss) per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph a
Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 128
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<div align="left" style="font-size: 10pt; font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 6pt"><u><b>Stock-based Compensation Plans</b></u>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Entergy grants stock options to key employees of the Entergy subsidiaries, which is described
more fully in Note 12 to the financial statements. Effective January 1, 2003, Entergy
prospectively adopted the fair value based method of accounting for stock options. Awards under
Entergy’s plans generally vest over three years. Stock-based compensation expense included in
consolidated net income, net of related tax effects, is $9.2 million for 2010, is $10.4 million for
2009, and is $10.7 million for 2008 for Entergy’s stock options granted.
</div>
</div>
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<!-- Begin Block TaggedfalsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringDescribes the entity's accounting policies for salaries, bonuses, incentive awards, postretirement and postemployment benefits granted to its employees, including share-based arrangements; describes its methodologies for measurement, and the bases for recognizing related assets and liabilities and recognizing and reporting compensation expense.Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 4, 9-15, A240
Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
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<div align="left" style="font-size: 10pt; font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 6pt"><u><b>Accounting for the Effects of Regulation</b></u>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Entergy’s Utility operating companies and System Energy are rate-regulated enterprises whose
rates meet three criteria specified in accounting standards. The Utility operating companies and
System Energy have rates that (i) are approved by a body empowered to set rates that bind customers
(its regulator); (ii) are cost-based; and (iii) can be charged to and collected from customers.
These criteria may also be applied to separable portions of a utility’s business, such as the
generation or transmission functions, or to specific classes of customers. Because the Utility
operating companies and System Energy meet these criteria, each of them capitalizes costs that
would otherwise be charged to expense if the rate actions of its regulator make it probable that
those costs will be recovered in future revenue. Such capitalized costs are reflected as
regulatory assets in the accompanying financial statements. When an enterprise concludes that
recovery of a regulatory asset is no longer probable, the regulatory asset must be removed from the
entity’s balance sheet.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     An enterprise that ceases to meet the three criteria for all or part of its operations should
report that event in its financial statements. In general, the enterprise no longer meeting the
criteria should eliminate from its balance sheet all regulatory assets and liabilities related to
the applicable operations. Additionally, if it is determined that a regulated enterprise is no
longer recovering all of its costs, it is possible that an impairment may exist that could require
further write-offs of plant assets.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Entergy Gulf States Louisiana does not apply regulatory accounting standards to the Louisiana
retail deregulated portion of River Bend, the 30% interest in River Bend formerly owned by Cajun,
and its steam business. The Louisiana retail deregulated portion of River Bend is operated under a
deregulated asset plan representing a portion (approximately 15%) of River Bend plant costs,
generation, revenues, and expenses established under a 1992 LPSC order. The plan allows Entergy
Gulf States Louisiana to sell the electricity from the deregulated assets to Louisiana retail
customers at 4.6 cents per kWh or off-system at higher prices, with certain provisions for sharing
incremental revenue above 4.6 cents per kWh between ratepayers and shareholders.
</div>
</div>
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<!-- Begin Block TaggedfalsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringMay be used as a block of text to describe all the accounting policies unique to utilities. Examples include a discussion about the scope criteria and appropriateness for and extent of the application of FAS 71 (may include identification of specific business units). Other examples of the disclosures may include: descriptions of the form and economic effects of regulation (for example, recording of regulatory assets and liabilities to the rate setting process); statement about periodic assessments of FAS 71 applicability; information regarding amortization of and return on regulatory assets and liabilities, including the remaining amounts and recovery or settlement periods; accounting for changes to recovery estimates; AFUDC, plant abandonment's and plant disallowances.Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 92
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 90
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 71
Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 101
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<div align="left" style="font-size: 10pt; font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 6pt"><u><b>Cash and Cash Equivalents</b></u>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Entergy considers all unrestricted highly liquid debt instruments with an original or
remaining maturity of three months or less at date of purchase to be cash equivalents.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt"><u><b>Allowance for Doubtful Accounts</b></u>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     The allowance for doubtful accounts reflects Entergy’s best estimate of losses on the accounts
receivable balances. The allowance is based on accounts receivable agings, historical experience,
and other currently available evidence. Utility operating company customer accounts receivable are
written off consistent with approved regulatory requirements.
</div>
</div>
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<!-- Begin Block TaggedfalsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringA description of a company's cash and cash equivalents accounting policy. An entity shall disclose its policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value. Cash includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. In addition, cash equivalents include short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months. For a bank, may include explanation and amount of requirement to maintain reserves against deposits.Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Financial Reporting Release (FRR)
-Number 203
-Paragraph 02-03
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 1
-Article 5
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 7, 8, 9, 10
Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Technical Practice Aid (TPA)
-Number 2110
-Paragraph 6
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<div align="left" style="font-size: 10pt; font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 6pt"><u><b>Investments</b></u>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Entergy records decommissioning trust funds on the balance sheet at their fair value. Because
of the ability of the Registrant Subsidiaries to recover decommissioning costs in rates and in
accordance with the regulatory treatment for decommissioning trust funds, the Registrant
Subsidiaries have recorded an offsetting amount of unrealized gains/(losses) on investment
securities in other regulatory liabilities/assets. For the nonregulated portion of River Bend,
Entergy Gulf States Louisiana has recorded an offsetting amount of unrealized gains/(losses) in
other deferred credits. Decommissioning trust funds for Pilgrim, Indian Point 2, Vermont Yankee,
and Palisades do not meet the criteria for regulatory accounting treatment. Accordingly,
unrealized gains recorded on the assets in these trust funds are recognized in the accumulated
other comprehensive income component of shareholders’ equity because these assets are classified as
available for sale. Unrealized losses (where cost exceeds fair market value) on the assets in
these trust funds are also recorded in the accumulated other comprehensive income component of
shareholders’ equity unless the unrealized loss is other than temporary and therefore recorded in
earnings. Effective January 1, 2009, Entergy adopted an accounting pronouncement
providing guidance regarding recognition and presentation of other-than-temporary impairments
related to investments in debt securities. The
assessment of whether an investment in a debt
security has suffered an other-than-temporary impairment is based on whether Entergy has the intent
to sell or more likely than not will be required to sell the debt security before recovery of its
amortized costs. Further, if Entergy does not expect to recover the entire amortized cost basis of
the debt security, an other-than-temporary impairment is considered to have occurred and it is
measured by the present value of cash flows expected to be collected less the amortized cost basis
(credit loss). The assessment of whether an investment in an equity security has suffered an
other-than-temporary impairment continues to be based on a number of factors including, first,
whether Entergy has the ability and intent to hold the investment to recover its value, the
duration and severity of any losses, and, then, whether it is expected that the investment will
recover its value within a reasonable period of time. Entergy’s trusts are managed by third
parties who operate in accordance with agreements that define investment guidelines and place
restrictions on the purchases and sales of investments. See Note 17 to the financial statements
for details on the decommissioning trust funds and the other than temporary impairments recorded in
2010, 2009, and 2008.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt"><u><b>Equity Method Investments </b></u>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Entergy owns investments that are accounted for under the equity method of accounting because
Entergy’s ownership level results in significant influence, but not control, over the investee and
its operations. Entergy records its share of earnings or losses of the investee based on the
change during the period in the estimated liquidation value of the investment, assuming that the
investee’s assets were to be liquidated at book value. In accordance with this method, earnings
are allocated to owners or members based on what each partner would receive from its capital
account if, hypothetically, liquidation were to occur at the balance sheet date and amounts
distributed were based on recorded book values. Entergy discontinues the recognition of losses on
equity investments when its share of losses equals or exceeds its carrying amount for an investee
plus any advances made or commitments to provide additional financial support. See Note 14 to the
financial statements for additional information regarding Entergy’s equity method investments.
</div>
</div>
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<!-- Begin Block TaggedfalsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringDescribes an entity's accounting policies for investments in financial assets, including marketable securities (debt and equity securities with readily determinable fair values), investments accounted for under the equity method and cost method, securities borrowed and loaned, and repurchase and resale agreements. For marketable securities, the description may include the entity's accounting treatment for transfers between investment categories and how the fair values for such securities are determined. Also, for all investments, an entity may describe its policy for assessing, recognizing and measuring impairment of the investment.Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 7-16
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 2, 12
-Article 5
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 5
-Section M
Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 10, 11
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<div align="left" style="font-size: 10pt; font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 6pt"><u><b>Derivative Financial Instruments and Commodity Derivatives</b></u>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     The accounting standards for derivative instruments and hedging activities require that all
derivatives be recognized at fair value on the balance sheet, either as assets or liabilities,
unless they meet the normal purchase, normal sales criteria. The changes in the fair value of
recognized derivatives are recorded each period in current earnings or other comprehensive income,
depending on whether a derivative is designated as part of a hedge transaction and the type of
hedge transaction.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Contracts for commodities that will be delivered in quantities expected to be used or sold in
the ordinary course of business, including certain purchases and sales of power and fuel, meet the
normal purchase, normal sales criteria and are not recognized on the balance sheet. Revenues and
expenses from these contracts are reported on a gross basis in the appropriate revenue and expense
categories as the commodities are received or delivered.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     For other contracts for commodities in which Entergy is hedging the variability of cash flows
related to a variable-rate asset, liability, or forecasted transactions that qualify as cash flow
hedges, the changes in the fair value of such derivative instruments are reported in other
comprehensive income. To qualify for hedge accounting, the relationship between the hedging
instrument and the hedged item must be documented to include the risk management objective and
strategy and, at inception and on an ongoing basis, the effectiveness of the hedge in offsetting
the changes in the cash flows of the item being hedged. Gains or losses accumulated in other
comprehensive income are reclassified as earnings in the periods in which earnings are affected by
the variability of the cash flows of the hedged item. The ineffective portions of all hedges are
recognized in current-period earnings.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Entergy has determined that contracts to purchase uranium do not meet the definition of a
derivative under the accounting standards for derivative instruments because they do not provide
for net settlement and the uranium
markets are not sufficiently liquid to conclude that forward contracts are readily convertible
to cash. If the uranium markets do become sufficiently liquid in the future and Entergy begins to
account for uranium purchase contracts as derivative instruments, the fair value of these contracts
would be accounted for consistent with Entergy’s other derivative instruments.
</div>
</div>
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<!-- Begin Block TaggedfalsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringDescribes an entity's accounting policies for its derivative instruments and hedging activities. Disclosure may include: (1) Each method used to account for derivative financial instruments and derivative commodity instruments ("derivatives"); (2) the types of derivatives accounted for under each method; (3) the criteria required to be met for each accounting method used, including a discussion of the criteria required to be met for hedge or deferral accounting and accrual or settlement accounting (for example: whether and how risk reduction, correlation, designation, and effectiveness tests are applied); (4) the accounting method used if the criteria specified for hedge accounting are not met; (5) the method used to account for termination of derivatives designated as hedges or derivatives used to affect directly or indirectly the terms, fair values, or cash flows of a designated item; (6) the method used to account for derivatives when the designated item matures, is sold, is extinguished, or is terminated. In addition, the method used to account for derivatives designated to an anticipated transaction, when the anticipated transaction is no longer likely to occur; and (7) where and when derivatives, and their related gains (losses) are reported in the statement of financial position, cash flows, and results of operations and (8) an accounting policy decision to offset fair value amounts with counterparties. An entity should also consider describing its embedded derivatives, and the method(s) used to determine the fair values of derivatives and any significant assumptions used in such valuations.Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph n
-Article 4
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 39
-Paragraph 10
falsefalse16false0etr_FairValuesPolicyTextBlocketrfalsenadurationFair values.falsefalsefalsefalsefalsefalsefalsefalsefalsefalseverboselabel1falsefalsefalse00<!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" -->
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<div align="left" style="font-size: 10pt; font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 6pt"><u><b>Fair Values</b></u>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     The estimated fair values of Entergy’s financial instruments and derivatives are determined
using bid prices and market quotes. Considerable judgment is required in developing the estimates
of fair value. Therefore, estimates are not necessarily indicative of the amounts that Entergy
could realize in a current market exchange. Gains or losses realized on financial instruments held
by regulated businesses may be reflected in future rates and therefore do not accrue to the benefit
or detriment of stockholders. Entergy considers the carrying amounts of most financial instruments
classified as current assets and liabilities to be a reasonable estimate of their fair value
because of the short maturity of these instruments. See Note 16 to the financial statements for
further discussion of fair value.
</div>
</div>
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<!-- Begin Block TaggedfalsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringFair values.No authoritative reference available.falsefalse17false0us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlockus-gaaptruenadurationNo definition available.falsefalsefalsefalsefalsefalsefalsefalsefalsefalseverboselabel1falsefalsefalse00<!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" -->
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<div align="left" style="font-size: 10pt; font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 6pt"><u><b>Impairment of Long-Lived Assets</b></u>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Entergy periodically reviews long-lived assets held in all of its business segments whenever
events or changes in circumstances indicate that recoverability of these assets is uncertain.
Generally, the determination of recoverability is based on the undiscounted net cash flows expected
to result from such operations and assets. Projected net cash flows depend on the future operating
costs associated with the assets, the efficiency and availability of the assets and generating
units, and the future market and price for energy over the remaining life of the assets.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Four nuclear power plants in the Entergy Wholesale Commodities business segment have
applications pending for NRC license renewals. This includes the Vermont Yankee plant, which
currently has an operating license that expires March 21, 2012. In addition to its federal NRC
license, there is a two-step state law licensing process for obtaining a Certificate of Public Good
(CPG) to operate Vermont Yankee and store spent nuclear fuel beyond March 21, 2012, when the
current CPG expires. First, the Vermont legislature must vote affirmatively to permit the Vermont
Public Service Board to consider Vermont Yankee’s application for a renewed CPG for the continued
operation of Vermont Yankee and for storage of spent fuel. Second, the Vermont Public Service
Board must vote to renew the CPG. On March 3, 2008, Entergy filed an application with the VPSB to
renew its CPG. On February 24, 2010, a bill to approve the continued operation of Vermont Yankee
was advanced to a vote in the Vermont Senate and defeated by a margin of 26 to 4. Neither house of
the Vermont General Assembly has voted on a similar bill since that time.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Entergy Wholesale Commodities’ investments are subject to impairment if adverse market
conditions arise, if a unit ceases operation, or for certain units if their operating licenses will
not be renewed. Specifically regarding Vermont Yankee, if Entergy concludes that Vermont Yankee is
unlikely to operate significantly beyond its current license expiration date in 2012, it could
result in an impairment of part or all of the carrying value of the plant. Entergy’s evaluation of
the probability associated with operations of the plant past 2012 include a number of factors such
as the status of the NRC’s evaluation of Entergy’s application for license renewal, the status of
state regulatory issues as described above, the potential sale of the plant, and the application of
federal laws regarding the continued operations of nuclear facilities. In preparing its 2010
financial statements Entergy evaluated these factors and concluded that the carrying value of
Vermont Yankee is not impaired as of December 31, 2010. The net carrying value of the plant,
including nuclear fuel, is $424 million as of December 31, 2010.
</div>
</div>
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<!-- Begin Block TaggedfalsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringDescribes an entity's accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets.Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 5
-Section CC
-Subsection 3
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 7-15, 26, 30-37
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<div align="left" style="font-size: 10pt; font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 6pt"><u><b>River Bend AFUDC</b></u>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     The River Bend AFUDC gross-up is a regulatory asset that represents the incremental difference
imputed by the LPSC between the AFUDC actually recorded by Entergy Gulf States Louisiana on a
net-of-tax basis during the construction of River Bend and what the AFUDC would have been on a
pre-tax basis. The imputed amount was only calculated on that portion of River Bend that the LPSC
allowed in rate base and is being amortized
through August 2025.
</div>
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<!-- Begin Block TaggedfalsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringRiver bend allowance for funds used during construction.No authoritative reference available.falsefalse19false0us-gaap_DebtPolicyTextBlockus-gaaptruenadurationNo definition available.falsefalsefalsefalsefalsefalsefalsefalsefalsefalseverboselabel1falsefalsefalse00<!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" -->
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<div align="left" style="font-size: 10pt; font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 6pt"><u><b>Reacquired Debt</b></u>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     The premiums and costs associated with reacquired debt of Entergy’s Utility operating
companies and System Energy (except that portion allocable to the deregulated operations of Entergy
Gulf States Louisiana) are
included in regulatory assets and are being amortized over the life of
the related new issuances, in accordance with ratemaking treatment.
</div>
</div>
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<!-- Begin Block TaggedfalsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringDescribes the entity's accounting policies with respect to costs incurred to obtain or issue debt, the effects of refinancings, method of amortizing deferred financing costs and original issue discount, and classifications of debt on the balance sheet.Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 22
-Paragraph 8, 12
falsefalse20false0etr_TaxesImposedOnRevenueProducingTransactionsPolicyTextBlocketrfalsenadurationTaxes imposed on revenue producing transactions.falsefalsefalsefalsefalsefalsefalsefalsefalsefalseverboselabel1falsefalsefalse00<!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" -->
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<div align="left" style="font-size: 10pt; font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 6pt"><u><b>Taxes Imposed on Revenue-Producing Transactions</b></u>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Governmental authorities assess taxes that are both imposed on and concurrent with a specific
revenue-producing transaction between a seller and a customer, including, but not limited to,
sales, use, value added, and some excise taxes. Entergy presents these taxes on a net basis,
excluding them from revenues, unless required to report them differently by a regulatory authority.
</div>
</div>
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<!-- Begin Block TaggedfalsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringTaxes imposed on revenue producing transactions.No authoritative reference available.falsefalse21false0etr_NonControllingInterestsPolicyTextBlocketrfalsenadurationNon-controlling interests.falsefalsefalsefalsefalsefalsefalsefalsefalsefalseverboselabel1falsefalsefalse00<!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" -->
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<div align="left" style="font-size: 10pt; font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 6pt"><u><b>Presentation of Non-Controlling Interests</b></u>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     In 2007, a new accounting pronouncement was issued regarding non-controlling interests that
requires generally that ownership interests in subsidiaries held by parties other than the
reporting company (non-controlling interests) be clearly identified, labeled, and presented in the
consolidated balance sheet within equity, but separate from the controlling shareholders’ equity,
and that the amount of consolidated net income attributable to the reporting company and to the
non-controlling interests be clearly identified and presented on the face of the consolidated
income statement. This new accounting pronouncement became effective for Entergy in the first
quarter 2009 and applies to preferred securities issued by Entergy subsidiaries to third parties.
</div>
</div>
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<!-- Begin Block TaggedfalsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringNon-controlling interests.No authoritative reference available.falsefalse22false0etr_PresentationOfPreferredStockWithoutSinkingFundPolicyTextBlocketrfalsenadurationPresentation of preferred stock without sinking fund.falsefalsefalsefalsefalsefalsefalsefalsefalsefalseverboselabel1falsefalsefalse00<!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" -->
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<div align="left" style="font-size: 10pt; font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 6pt"><u><b>Presentation of Preferred Stock without Sinking Fund</b></u>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     In connection with the adoption of the new accounting pronouncement regarding non-controlling
interests Entergy evaluated the accounting standards regarding the classification and measurement
of redeemable securities. These standards require the classification of securities between
liabilities and shareholders’ equity on the balance sheet if the holders of those securities have
protective rights that allow them to gain control of the board of directors in certain
circumstances. These rights would have the effect of giving the holders the ability to potentially
redeem their securities, even if the likelihood of occurrence of these circumstances is considered
remote. The Entergy Arkansas, Entergy Mississippi, and Entergy New Orleans articles of
incorporation provide, generally, that the holders of each company’s preferred securities may elect
a majority of the respective company’s board of directors if dividends are not paid for a year,
until such time as the dividends in arrears are paid. Therefore, Entergy Arkansas, Entergy
Mississippi, and Entergy New Orleans present their preferred securities outstanding between
liabilities and shareholders’ equity on the balance sheet. Entergy Gulf States Louisiana and
Entergy Louisiana, both organized as limited liability companies, have outstanding preferred
securities with similar protective rights with respect to unpaid dividends, but provide for the
election of board members that would not constitute a majority of the board; and their preferred
securities are therefore classified for all periods presented as a component of members’ equity.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     The outstanding preferred securities of Entergy Arkansas, Entergy Mississippi, Entergy New
Orleans, and Entergy Asset Management, whose preferred holders also have protective rights as
described in Note 6 to the financial statements, are similarly presented between liabilities and
equity on Entergy’s consolidated balance sheets and the outstanding preferred securities of Entergy
Gulf States Louisiana and Entergy Louisiana are presented within total equity in Entergy’s
consolidated balance sheets. The preferred dividends or distributions paid by all subsidiaries are
reflected for all periods presented outside of consolidated net income.
</div>
</div>
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<!-- Begin Block TaggedfalsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringPresentation of preferred stock without sinking fund.No authoritative reference available.falsefalse23false0us-gaap_ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlockus-gaaptruenadurationNo definition available.falsefalsefalsefalsefalsefalsefalsefalsefalsefalseverboselabel1falsefalsefalse00<!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" -->
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<div align="left" style="font-size: 10pt; font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 6pt"><u><b>New Accounting Pronouncements</b></u>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     The accounting standard-setting process, including projects between the FASB and the
International Accounting Standards Board (IASB) to converge U.S. GAAP and International Financial
Reporting Standards, is ongoing and the FASB and the IASB are each currently working on several
projects that have not yet resulted in final pronouncements. Final pronouncements that result from
these projects could have a material effect on Entergy’s future net income or financial position.
</div>
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<!-- Begin Block TaggedfalsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringRepresents disclosure of any changes in an accounting principle, including a change from one generally accepted accounting principle to another generally accepted accounting principle when there are two or more generally accepted accounting principles that apply or when the accounting principle formerly used is no longer generally accepted. Also disclose any change in the method of applying an accounting principle, or any change in an accounting principle required by a new pronouncement in the unusual instance that a new pronouncement does not include specific transition provisions.Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 154
-Paragraph 2, 17, 18
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 28
-Paragraph 23, 24
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 01
-Paragraph b
-Subparagraph 6
-Article 10
falsefalse122Summary of Significant Accounting Policies (Policies)UnKnownUnKnownUnKnownUnKnownfalsetrue