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Retirement, Other Postretirement Benefits, And Defined Contribution Plans (Tables)
12 Months Ended
Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Entergy Corporation and its subsidiaries’ total 2015, 2014, and 2013 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, included the following components:
 
2015
 
2014
 
2013
 
(In Thousands)
Net periodic pension cost:
 

 
 

 
 

Service cost - benefits earned during the period

$175,046

 

$140,436

 

$172,280

Interest cost on projected benefit obligation
302,777

 
290,076

 
263,296

Expected return on assets
(394,618
)
 
(361,462
)
 
(328,227
)
Amortization of prior service cost
1,561

 
1,600

 
2,125

Recognized net loss
235,922

 
145,095

 
213,194

Curtailment loss
374

 

 
16,318

Special termination benefit
76

 
732

 
13,139

Net periodic pension costs

$321,138

 

$216,477

 

$352,125

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
Arising this period:
 
 
 
 
 
Net (gain)/loss

$50,762

 

$1,389,912

 

($894,150
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
Amortization of prior service cost
(1,561
)
 
(1,600
)
 
(2,125
)
Acceleration of prior service cost to curtailment
(374
)
 

 
(1,307
)
Amortization of net loss
(235,922
)
 
(145,095
)
 
(213,194
)
Total

($187,095
)
 

$1,243,217

 

($1,110,776
)
Total recognized as net periodic pension (income)/cost, regulatory asset, and/or AOCI (before tax)

$134,043

 

$1,459,694

 

($758,651
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year:
 
 
 
 
 
Prior service cost

$1,079

 

$1,561

 

$1,600

Net loss

$195,321

 

$237,013

 

$146,958

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified Pension Obligations, Plan Assets, Funded Status, Amounts Recognized in the Balance Sheet for Entergy Corporation and its Subsidiaries as of December 31, 2015 and 2014
 
December 31,
 
2015
 
2014
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 

 
 

Balance at beginning of year

$7,230,542

 

$5,770,999

Service cost
175,046

 
140,436

Interest cost
302,777

 
290,076

Special termination benefit
76

 
732

Actuarial (gain)/loss
(460,986
)
 
1,284,049

Employee contributions
524

 
560

Benefits paid
(399,741
)
 
(256,310
)
Balance at end of year

$6,848,238

 

$7,230,542

Change in Plan Assets
 

 
 

Fair value of assets at beginning of year

$4,827,966

 

$4,429,237

Actual return on plan assets
(117,130
)
 
255,599

Employer contributions
395,814

 
398,880

Employee contributions
524

 
560

Benefits paid
(399,741
)
 
(256,310
)
Fair value of assets at end of year

$4,707,433

 

$4,827,966

Funded status

($2,140,805
)
 

($2,402,576
)
Amount recognized in the balance sheet
 
 
 
Non-current liabilities

($2,140,805
)
 

($2,402,576
)
Amount recognized as a regulatory asset
 
 
 
Prior service cost

$—

 

$3,704

Net loss
2,300,222

 
2,451,172

 

$2,300,222

 

$2,454,876

Amount recognized as AOCI (before tax)
 
 
 
Prior service cost

$2,784

 

$1,015

Net loss
637,472

 
671,682

 

$640,256

 

$672,697

Reclassification Out of Accumulated Other Comprehensive Income, Amortization
Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) as of December 31, 2015:

 
Qualified
Pension
Costs
 
Other
Postretirement
Costs
 
Non-Qualified
Pension Costs
 
Total
 
(In Thousands)
Entergy
 
 
 
 
 
 
 
Amortization of prior service cost

($1,557
)
 

$25,905

 

($428
)
 

$23,920

Acceleration of prior service cost due to curtailment
(374
)
 

 

 
(374
)
Amortization of loss
(50,508
)
 
(17,613
)
 
(2,175
)
 
(70,296
)
Settlement loss

 

 
(1,401
)
 
(1,401
)
 

($52,439
)
 

$8,292

 

($4,004
)
 

($48,151
)
Entergy Louisiana
 
 
 
 
 
 
 
Amortization of prior service cost

$—

 

$7,467

 

($3
)
 

$7,464

Amortization of loss
(3,003
)
 
(7,118
)
 
(19
)
 
(10,140
)
Settlement loss

 

 
(14
)
 
(14
)
 

($3,003
)
 

$349

 

($36
)
 

($2,690
)

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) as of December 31, 2014:
 
Qualified
Pension
Costs
 
Other
Postretirement
Costs
 
Non-Qualified
Pension Costs
 
Total
 
(In Thousands)
Entergy
 
 
 
 
 
 
 
Amortization of prior service cost

($1,559
)


$22,280

 

($427
)
 

$20,294

Amortization of loss
(26,934
)
 
(6,689
)
 
(2,213
)
 
(35,836
)
Settlement loss

 

 
(3,643
)
 
(3,643
)
 

($28,493
)
 

$15,591

 

($6,283
)
 

($19,185
)
Entergy Louisiana
 
 
 
 
 
 
 
Amortization of prior service cost

$—



$5,614

 

$—

 

$5,614

Amortization of loss
(1,911
)
 
(2,723
)
 
(3
)
 
(4,637
)
 

($1,911
)
 

$2,891

 

($3
)
 

$977

Target Asset Allocation
Entergy’s qualified pension and postretirement weighted-average asset allocations by asset category at December 31, 2015 and 2014 and the target asset allocation and ranges are as follows:
Pension
Asset Allocation
 
Target
 
Range
 
Actual
2015
 
Actual
2014
Domestic Equity Securities
 
45%
 
34%
to
53%
 
45%
 
45%
International Equity Securities
 
20%
 
16%
to
24%
 
19%
 
19%
Fixed Income Securities
 
35%
 
31%
to
41%
 
35%
 
35%
Other
 
0%
 
0%
to
10%
 
1%
 
1%


Postretirement
Asset Allocation
 
Non-Taxable and Taxable
 

Target

Range
Actual
2015
Actual
2014
Domestic Equity Securities
39%
34%
to
44%
40%
42%
International Equity Securities
26%
21%
to
31%
24%
25%
Fixed Income Securities
35%
30%
to
40%
36%
33%
Other
0%
0%
to
5%
0%
0%
Investments Held For Qualified Pension And Other Postretirement Plans Measured At Fair Value
Qualified Defined Benefit Pension Plan Trusts
2015
 
Level 1
 
Level 2
 
Level 3
 
Total
 
 
(In Thousands)
Equity securities:
 
 
 
 
 
 
 
 
Corporate stocks:
 
 
 
 
 
 
 
 
Preferred
 

$6,409

(b)

$—

(a)

$—

 

$6,409

Common
 
686,335

(b)
95

 

 
686,430

Common collective trusts
 

 
1,873,218

(c)

 
1,873,218

103-12 investment entities
 

 
283,288

(h)

 
283,288

Fixed income securities:
 
 
 
 
 
 
 
 
U.S. Government securities
 
1,879

(b)
343,805

(a)

 
345,684

Corporate debt instruments
 

 
595,862

(a)

 
595,862

Registered investment companies
 
255,720

(d)
547,208

(e)

 
802,928

Other
 

 
114,215

(f)

 
114,215

Other:
 
 
 
 
 
 
 
 
Insurance company general account (unallocated contracts)
 

 
35,998

  
(g)

 
35,998

Total investments
 

$950,343

 

$3,793,689

 

$—

 

$4,744,032

Cash
 
 
 
 
 
 
 
373

Other pending transactions
 
 
 
 
 
 
 
1,124

Less: Other postretirement assets included in total investments
 
 
 
 
 
 
 
(38,096
)
Total fair value of qualified pension assets
 
 
 
 
 
 
 

$4,707,433












2014
 
Level 1
 
Level 2
 
Level 3
 
Total
 
 
(In Thousands)
Equity securities:
 
 
 
 
 
 
 
 
Corporate stocks:
 
 
 
 
 
 
 
 
Preferred
 

$10,017

(b)

$—

(a)

$—

 

$10,017

Common
 
717,685

(b)
97

 

 
717,782

Common collective trusts
 

 
1,886,897

(c)

 
1,886,897

103-12 investment entities
 

 
259,995

 

 
259,995

Fixed income securities:
 
 
 
 
 
 
 
 
U.S. Government securities
 
240

(b)
400,059

(a)

 
400,299

Corporate debt instruments
 

 
548,788

(a)

 
548,788

Registered investment companies
 
286,534

(d)
576,641

(e)

 
863,175

Other
 

 
130,295

(f)

 
130,295

Other:
 
 
 
 
 
 
 
 
Insurance company general account (unallocated contracts)
 

 
37,818

 
(g)

 
37,818

Total investments
 

$1,014,476

 

$3,840,590

 

$—

 

$4,855,066

Cash
 
 
 
 
 
 
 
495

Other pending transactions
 
 
 
 
 
 
 
7,359

Less: Other postretirement assets included in total investments
 
 
 
 
 
 
 
(34,954
)
Total fair value of qualified pension assets
 
 
 
 
 
 
 

$4,827,966


Other Postretirement Trusts
2015
 
Level 1
 
Level 2
 
Level 3
 
Total
 
 
(In Thousands)
Equity securities:
 
 
 
 
 
 
 
 
Common collective trust
 

$—

 

$348,604

(c)

$—

 

$348,604

Fixed income securities:
 
 
 
 
 
 
 
 

U.S. Government securities
 
33,789

(b)
42,222

(a)

 
76,011

Corporate debt instruments
 

 
62,629

(a)

 
62,629

Registered investment companies
 
3,572

(d)

 

 
3,572

Other
 

 
49,677

(f)

 
49,677

Total investments
 

$37,361

 

$503,132

 

$—

 

$540,493

Other pending transactions
 
 
 
 
 
 
 
480

Plus:  Other postretirement assets included in the investments of the qualified pension trust
 
 
 
 
 
 
 
38,096

Total fair value of other postretirement assets
 
 
 
 
 
 
 

$579,069


2014
 
Level 1
 
Level 2
 
Level 3
 
Total
 
 
(In Thousands)
Equity securities:
 
 
 
 
 
 
 
 
Common collective trust
 

$—

 

$370,228

(c)

$—

 

$370,228

Fixed income securities:
 
 
 
 
 
 
 
 

U.S. Government securities
 
36,306

(b)
45,618

(a)

 
81,924

Corporate debt instruments
 

 
57,830

(a)

 
57,830

Registered investment companies
 
5,558

 
(d)

 

 
5,558

Other
 

 
46,968

(f)

 
46,968

Total investments
 

$41,864

 

$520,644

 

$—

 

$562,508

Other pending transactions
 
 
 
 
 
 
 
165

Plus:  Other postretirement assets included in the investments of the qualified pension trust
 
 
 
 
 
 
 
34,954

Total fair value of other postretirement assets
 
 
 
 
 
 
 

$597,627


(a)
Certain preferred stocks and certain fixed income debt securities (corporate, government, and securitized) are stated at fair value as determined by broker quotes.
(b)
Common stocks, certain preferred stocks, and certain fixed income debt securities (government) are stated at fair value determined by quoted market prices.
(c)
The common collective trusts hold investments in accordance with stated objectives.  The investment strategy of the trusts is to capture the growth potential of equity markets by replicating the performance of a specified index.  Net asset value per share of common collective trusts estimate fair value.
(d)
The registered investment company is a money market mutual fund with a stable net asset value of one dollar per share.
(e)
The registered investment company holds investments in domestic and international bond markets and estimates fair value using net asset value per share.
(f)
The other remaining assets are U.S. municipal and foreign government bonds stated at fair value as determined by broker quotes.
(g)
The unallocated insurance contract investments are recorded at contract value, which approximates fair value.  The contract value represents contributions made under the contract, plus interest, less funds used to pay benefits and contract expenses, and less distributions to the master trust.
(h)
103-12 investment entities hold investments in accordance with stated objectives. The investment strategy of the investment entities is to capture the growth potential of international equity markets by replicating the performance of a specified index. Net asset value per share of the 103-12 investment entities estimate fair value.
Estimated Future Benefit Payments
Based upon the assumptions used to measure Entergy’s qualified pension and other postretirement benefit obligations at December 31, 2015, and including pension and other postretirement benefits attributable to estimated future employee service, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for Entergy Corporation and its subsidiaries will be as follows:
 
Estimated Future Benefits Payments
 
 
 
 
 
Qualified
Pension
 
 
 
Non-Qualified
Pension
 
Other
Postretirement
(before Medicare Subsidy)
 
Estimated Future
Medicare Subsidy
Receipts
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
2016

$287,575

 

$21,187

 

$78,016

 

$381

2017

$301,880

 

$10,985

 

$80,565

 

$432

2018

$317,395

 

$11,456

 

$85,034

 

$1,387

2019

$334,308

 

$10,794

 

$88,803

 

$1,545

2020

$351,112

 

$13,443

 

$91,540

 

$1,733

2021 - 2025

$2,039,411

 

$80,652

 

$487,584

 

$11,672

Actuarial Assumptions Used In Determining Pension And Other Postretirement Benefit Obligation
The significant actuarial assumptions used in determining the pension PBO and the other postretirement benefit APBO as of December 31, 2015 and 2014 were as follows:
 
2015
 
2014
Weighted-average discount rate:
 
 
 
Qualified pension
4.51% - 4.79% Blended 4.67%
 
4.03% - 4.40% Blended 4.27%
Other postretirement
4.60%
 
4.23%
Non-qualified pension
3.84%
 
3.61%
Weighted-average rate of increase in future compensation levels
4.23%
 
4.23%
Assumed health care trend rate:
 
 
 
Pre-65
6.75%
 
7.10%
Post-65
7.55%
 
7.70%
Ultimate rate
4.75%
 
4.75%
Year ultimate rate is reached and beyond:

 
 
    Pre-65
2024
 
2023
    Post-65
2024
 
2023
Actuarial Assumptions Used In Determining Net Periodic And Other Postretirement Benefit Obligation
The significant actuarial assumptions used in determining the net periodic pension and other postretirement benefit costs for 20152014, and 2013 were as follows:
 
2015
 
2014
 
2013
Weighted-average discount rate:
 
 
 
 
 
Qualified pension
4.03% - 4.40% Blended 4.27%
 
5.04% - 5.26% Blended 5.14%
 
4.31% - 4.50% Blended 4.36%
Other postretirement
4.23%
 
5.05%
 
4.36%
Non-qualified pension
3.61%
 
4.29%
 
3.37%
Weighted-average rate of increase in future compensation levels
4.23%
 
4.23%
 
4.23%
Expected long-term rate of return on plan assets:
 
 
 
 
 
Pension assets
8.25%
 
8.50%
 
8.50%
Other postretirement tax deferred assets
8.05%
 
8.30%
 
8.50%
Other postretirement taxable assets
6.25%
 
6.50%
 
6.50%
Assumed health care trend rate:
 
 
 
 
 
Pre-65
7.10%
 
7.25%
 
7.50%
Post-65
7.70%
 
7.00%
 
7.25%
Ultimate rate
4.75%
 
4.75%
 
4.75%
Year ultimate rate is reached and beyond:

 

 

    Pre-65
2023
 
2022
 
2022
    Post-65
2023
 
2022
 
2022
One Percentage Point Change In Assumed Health Care Cost Trend Rate
one percentage point change in the assumed health care cost trend rate for 2015 would have the following effects: 
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2015
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
Increase /(Decrease)
(In Thousands)
Entergy Corporation and its subsidiaries
 

$181,998

 

$19,022

 

($150,324
)
 

($15,071
)
Other Postretirement [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Entergy Corporation’s and its subsidiaries’ total 2015, 2014, and 2013 other postretirement benefit costs, including amounts capitalized and amounts recognized as a regulatory asset and/or other comprehensive income, included the following components:
 
2015
 
2014
 
2013
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
Service cost - benefits earned during the period

$45,305

 

$43,493

 

$74,654

Interest cost on APBO
71,934

 
71,841

 
79,453

Expected return on assets
(45,375
)
 
(44,787
)
 
(40,323
)
Amortization of prior service credit
(37,280
)
 
(31,590
)
 
(14,904
)
Recognized net loss
31,573

 
11,143

 
44,178

Curtailment loss

 

 
12,729

Net other postretirement benefit cost

$66,157

 

$50,100

 

$155,787

Other changes in plan assets and benefit obligations recognized as a regulatory asset and /or AOCI (before tax)
 
 
 
 
 
Arising this period:
 
 
 
 
 
Prior service credit for period

($48,192
)
 

($35,864
)
 

($116,571
)
Net loss/(gain)
(154,339
)
 
287,313

 
(405,976
)
Amounts reclassified from regulatory asset and /or AOCI to net periodic benefit cost in the current year:
 
 
 
 
 
Amortization of prior service credit
37,280

 
31,590

 
14,904

Acceleration of prior service credit due to curtailment

 

 
1,989

Amortization of net loss
(31,573
)
 
(11,143
)
 
(44,178
)
Total

($196,824
)
 

$271,896

 

($549,832
)
Total recognized as net periodic benefit income/(cost), regulatory asset, and/or AOCI (before tax)

($130,667
)
 

$321,996

 

($394,045
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic benefit cost in the following year
 
 
 
 
 
Prior service credit

($45,485
)
 

($37,280
)
 

($31,589
)
Net loss

$18,214

 

$31,591

 

$11,197

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheet of Entergy Corporation and its Subsidiaries as of December 31, 2015 and 2014
 
December 31,
 
2015
 
2014
 
(In Thousands)
Change in APBO
 

 
 

Balance at beginning of year

$1,739,557

 

$1,461,910

Service cost
45,305

 
43,493

Interest cost
71,934

 
71,841

Plan amendments
(48,192
)
 
(35,864
)
Plan participant contributions
29,685

 
22,160

Actuarial (gain)/loss
(208,017
)
 
274,061

Benefits paid
(102,618
)
 
(102,439
)
Medicare Part D subsidy received
3,175

 
4,395

Balance at end of year

$1,530,829

 

$1,739,557

Change in Plan Assets
 

 
 

Fair value of assets at beginning of year

$597,627

 

$569,850

Actual return on plan assets
(8,303
)
 
31,535

Employer contributions
62,678

 
76,521

Plan participant contributions
29,685

 
22,160

Benefits paid
(102,618
)
 
(102,439
)
Fair value of assets at end of year

$579,069

 

$597,627

Funded status

($951,760
)
 

($1,141,930
)
Amounts recognized in the balance sheet
 
 
 
Current liabilities

($41,326
)
 

($41,821
)
Non-current liabilities
(910,434
)
 
(1,100,109
)
Total funded status

($951,760
)
 

($1,141,930
)
Amounts recognized as a regulatory asset
 
 
 
Prior service credit

($61,833
)
 

($54,508
)
Net loss
191,782

 
248,918

 

$129,949

 

$194,410

Amounts recognized as AOCI (before tax)
 
 
 
Prior service credit

($107,673
)
 

($104,086
)
Net loss
171,742

 
300,518

 

$64,069

 

$196,432

Entergy Arkansas [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2015, 2014, and 2013 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components:
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$26,646

 

$34,396

 

$7,929

 

$3,395

 

$6,582

 

$7,827

Interest cost on projected benefit obligation
 
61,885

 
69,465

 
18,007

 
8,432

 
17,414

 
13,970

Expected return on assets
 
(80,102
)
 
(90,803
)
 
(24,420
)
 
(10,899
)
 
(24,887
)
 
(18,271
)
Recognized net loss
 
54,254

 
59,802

 
14,896

 
8,053

 
12,950

 
13,055

Net pension cost
 

$62,683

 

$72,860

 

$16,412

 

$8,981

 

$12,059

 

$16,581

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net (gain)/loss
 

$16,687

 

$16,618

 

$6,329

 

$1,853

 

($4,488
)
 

$101

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(54,254
)
 
(59,802
)
 
(14,896
)
 
(8,053
)
 
(12,950
)
 
(13,055
)
Total
 

($37,567
)
 

($43,184
)
 

($8,567
)
 

($6,200
)
 

($17,438
)
 

($12,954
)
Total recognized as net periodic pension (income)/cost regulatory asset, and/or AOCI (before tax)
 

$25,116

 

$29,676

 

$7,845

 

$2,781

 

($5,379
)
 

$3,627

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$43,747

 

$47,809

 

$11,938

 

$6,460

 

$9,358

 

$10,414


2014
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$20,090

 

$25,706

 

$6,094

 

$2,666

 

$5,142

 

$5,785

Interest cost on projected benefit obligation
 
59,537

 
66,984

 
17,273

 
8,164

 
17,746

 
13,561

Expected return on assets
 
(73,218
)
 
(83,746
)
 
(22,794
)
 
(10,019
)
 
(23,723
)
 
(16,619
)
Amortization of prior service cost
 

 

 

 

 

 
2

Recognized net loss
 
35,956

 
40,446

 
9,415

 
5,796

 
9,356

 
9,500

Net pension cost
 

$42,365

 

$49,390

 

$9,988

 

$6,607

 

$8,521

 

$12,229

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$300,907

 

$318,932

 

$88,199

 

$38,161

 

$65,363

 

$60,763

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 

 

 

 

 

 
(2
)
Amortization of net loss
 
(35,956
)
 
(40,446
)
 
(9,415
)
 
(5,796
)
 
(9,356
)
 
(9,500
)
Total
 

$264,951

 

$278,486

 

$78,784

 

$32,365

 

$56,007

 

$51,261

Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax)
 

$307,316

 

$327,876

 

$88,772

 

$38,972

 

$64,528

 

$63,490

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$54,254

 

$59,802

 

$14,896

 

$8,053

 

$12,950

 

$13,055


2013
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$25,229

 

$31,302

 

$7,295

 

$3,264

 

$6,475

 

$7,242

Interest cost on projected benefit obligation
 
54,473

 
61,598

 
15,802

 
7,462

 
16,303

 
12,170

Expected return on assets
 
(66,951
)
 
(76,930
)
 
(21,139
)
 
(9,117
)
 
(22,277
)
 
(17,249
)
Amortization of prior service cost
 
23

 
92

 
10

 
2

 
6

 
9

Recognized net loss
 
49,517

 
57,481

 
13,189

 
7,878

 
13,302

 
9,560

Curtailment loss
 
4,938

 
4,347

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
2,439

 
359

 
581

 
855

 
1,970

Net pension cost
 

$69,013

 

$80,329

 

$16,283

 

$10,413

 

$16,223

 

$13,702

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net gain
 

($177,105
)
 

($221,844
)
 

($52,525
)
 

($25,419
)
 

($55,772
)
 

($35,511
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
(23
)
 
(92
)
 
(10
)
 
(2
)
 
(6
)
 
(9
)
Amortization of net loss
 
(49,517
)
 
(57,481
)
 
(13,189
)
 
(7,878
)
 
(13,302
)
 
(9,560
)
Total
 

($226,645
)
 

($279,417
)
 

($65,724
)
 

($33,299
)
 

($69,080
)
 

($45,080
)
Total recognized as net periodic pension income, regulatory asset, and/or AOCI (before tax)
 

($157,632
)
 

($199,088
)
 

($49,441
)
 

($22,886
)
 

($52,857
)
 

($31,378
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

$—

 

$—

 

$—

 

$—

 

$—

 

$2

Net loss
 

$35,984

 

$40,295

 

$9,421

 

$5,802

 

$9,363

 

$9,510



Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified Pension Obligations, Plan Assets, Funded Status, and Amounts Recognized in the Balance Sheet for the Registrant Subsidiaries as of December 31, 2015 and 2014
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,485,718

 

$1,666,535

 

$432,169

 

$202,555

 

$418,498

 

$334,312

Service cost
 
26,646

 
34,396

 
7,929

 
3,395

 
6,582

 
7,827

Interest cost
 
61,885

 
69,465

 
18,007

 
8,432

 
17,414

 
13,970

Actuarial gain
 
(87,617
)
 
(101,361
)
 
(25,492
)
 
(12,289
)
 
(36,862
)
 
(23,720
)
Benefits paid
 
(86,121
)
 
(104,325
)
 
(24,009
)
 
(11,029
)
 
(22,005
)
 
(20,847
)
Balance at end of year
 

$1,400,511

 

$1,564,710

 

$408,604

 

$191,064

 

$383,627

 

$311,542

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at beginning of year
 

$977,521

 

$1,113,359

 

$301,250

 

$133,344

 

$310,713

 

$217,621

Actual return on plan assets
 
(24,201
)
 
(27,175
)
 
(7,401
)
 
(3,243
)
 
(7,487
)
 
(5,550
)
Employer contributions
 
92,419

 
89,375

 
22,457

 
10,903

 
17,157

 
20,782

Benefits paid
 
(86,121
)
 
(104,325
)
 
(24,009
)
 
(11,029
)
 
(22,005
)
 
(20,847
)
Fair value of assets at end of year
 

$959,618

 

$1,071,234

 

$292,297

 

$129,975

 

$298,378

 

$212,006

Funded status
 

($440,893
)
 

($493,476
)
 

($116,307
)
 

($61,089
)
 

($85,249
)
 

($99,536
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($440,893
)
 

($493,476
)
 

($116,307
)
 

($61,089
)
 

($85,249
)
 

($99,536
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$684,552

 

$687,305

 

$190,406

 

$95,941

 

$159,085

 

$159,508

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$51,733

 

$—

 

$—

 

$—

 

$—


2014
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,192,640

 

$1,341,212

 

$345,824

 

$163,707

 

$356,080

 

$270,789

Service cost
 
20,090

 
25,706

 
6,094

 
2,666

 
5,142

 
5,785

Interest cost
 
59,537

 
66,984

 
17,273

 
8,164

 
17,746

 
13,561

Actuarial loss
 
279,781

 
294,646

 
81,600

 
35,131

 
58,556

 
55,410

Benefits paid
 
(66,330
)
 
(62,013
)
 
(18,622
)
 
(7,113
)
 
(19,026
)
 
(11,233
)
Balance at end of year
 

$1,485,718

 

$1,666,535

 

$432,169

 

$202,555

 

$418,498

 

$334,312

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at beginning of year
 

$896,295

 

$1,031,187

 

$281,837

 

$122,960

 

$295,751

 

$196,328

Actual return on plan assets
 
52,092

 
59,460

 
16,196

 
6,988

 
16,916

 
11,265

Employer contributions
 
95,464

 
84,725

 
21,839

 
10,509

 
17,072

 
21,261

Benefits paid
 
(66,330
)
 
(62,013
)
 
(18,622
)
 
(7,113
)
 
(19,026
)
 
(11,233
)
Fair value of assets at end of year
 

$977,521

 

$1,113,359

 

$301,250

 

$133,344

 

$310,713

 

$217,621

Funded status
 

($508,197
)
 

($553,176
)
 

($130,919
)
 

($69,211
)
 

($107,785
)
 

($116,691
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($508,197
)
 

($553,176
)
 

($130,919
)
 

($69,211
)
 

($107,785
)
 

($116,691
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$722,119

 

$741,474

 

$198,972

 

$102,141

 

$176,522

 

$172,463

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$40,748

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2015 and 2014 was as follows:
 
December 31,
 
2015
 
2014
 
(In Thousands)
Entergy Arkansas

$1,309,903

 

$1,379,108

Entergy Louisiana

$1,436,535

 

$1,523,691

Entergy Mississippi

$379,775

 

$399,300

Entergy New Orleans

$176,692

 

$186,473

Entergy Texas

$359,687

 

$391,296

System Energy

$286,917

 

$305,556

Estimated Future Benefit Payments
Based upon the same assumptions, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for the Registrant Subsidiaries for their employees will be as follows:
Estimated Future
Qualified Pension
Benefits Payments
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2016
 

$71,847

 

$68,238

 

$20,061

 

$8,094

 

$19,442

 

$13,043

2017
 

$72,566

 

$70,537

 

$20,805

 

$8,426

 

$20,185

 

$13,320

2018
 

$73,854

 

$73,422

 

$21,544

 

$8,902

 

$20,955

 

$13,791

2019
 

$75,442

 

$76,224

 

$22,237

 

$9,321

 

$21,604

 

$14,153

2020
 

$77,137

 

$79,554

 

$23,168

 

$9,910

 

$22,438

 

$14,950

2021 - 2025
 

$423,691

 

$460,606

 

$127,084

 

$58,280

 

$123,521

 

$89,766

Estimated Future
Non-Qualified
Pension Benefits Payments
 

 
Entergy
Arkansas
 

 
Entergy
Louisiana
 

 
Entergy
Mississippi
 

Entergy
New Orleans
 

 
Entergy
Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
2016
 

$2,128

 

$237

 

$119

 

$19

 

$773

2017
 

$223

 

$230

 

$130

 

$19

 

$731

2018
 

$217

 

$222

 

$119

 

$19

 

$702

2019
 

$211

 

$214

 

$117

 

$46

 

$680

2020
 

$265

 

$206

 

$229

 

$31

 

$751

2021 - 2025
 

$1,579

 

$961

 

$863

 

$218

 

$3,255


Estimated Future
Other Postretirement
Benefits Payments (before Medicare Part D Subsidy)
 
 
Entergy
Arkansas
 
 
 
Entergy
Louisiana
 
 
 
 
 
Entergy
Mississippi
 
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2016
 

$16,001

 

$18,946

 

$4,106

 

$3,763

 

$6,244

 

$3,051

2017
 

$15,925

 

$19,244

 

$4,168

 

$3,755

 

$6,448

 

$3,115

2018
 

$16,249

 

$20,046

 

$4,402

 

$3,803

 

$6,864

 

$3,183

2019
 

$16,292

 

$20,863

 

$4,509

 

$3,820

 

$7,177

 

$3,290

2020
 

$16,221

 

$21,501

 

$4,677

 

$3,785

 

$7,389

 

$3,349

2021 - 2025
 

$82,430

 

$115,765

 

$25,004

 

$18,266

 

$38,692

 

$18,094


Estimated
Future
Medicare Part D
Subsidy
 
 
Entergy
Arkansas
 
 
 
Entergy
Louisiana
 
 
 
Entergy
Mississippi
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2016
 

$86

 

$89

 

$31

 

$22

 

$36

 

$11

2017
 

$96

 

$99

 

$34

 

$23

 

$39

 

$13

2018
 

$305

 

$313

 

$107

 

$70

 

$120

 

$44

2019
 

$339

 

$344

 

$117

 

$73

 

$128

 

$51

2020
 

$377

 

$380

 

$125

 

$77

 

$137

 

$60

2021 - 2025
 

$2,422

 

$2,487

 

$774

 

$430

 

$832

 

$465

One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in the assumed health care cost trend rate for 2015 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2015
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
Increase/(Decrease)
(In Thousands)
Entergy Arkansas
 

$27,571

 

$3,112

 

($22,839
)
 

($2,442
)
Entergy Louisiana
 

$42,312

 

$4,132

 

($34,837
)
 

($3,274
)
Entergy Mississippi
 

$9,032

 

$850

 

($7,412
)
 

($668
)
Entergy New Orleans
 

$4,741

 

$404

 

($3,985
)
 

($329
)
Entergy Texas
 

$13,195

 

$1,055

 

($10,991
)
 

($851
)
System Energy
 

$7,422

 

$721

 

($6,085
)
 

($570
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2016:
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
(In Thousands)
Pension Contributions

$82,829

 

$83,907

 

$19,914

 

$10,693

 

$15,771

 

$20,195

Other Postretirement Contributions

$4,238

 

$18,946

 

$—

 

$3,669

 

$3,231

 

$—

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2015, 2014, and 2013 contributions to defined contribution plans for their employees were as follows:
 
 
Year
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
2015
 

$3,242

 

$4,324

 

$1,920

 

$721

 

$1,620

2014
 

$3,044

 

$4,133

 

$1,855

 

$710

 

$1,563

2013
 

$3,351

 

$4,299

 

$1,954

 

$769

 

$1,616

Entergy Arkansas [Member] | Non-Qualified Pension Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries (except System Energy) participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees.  The net periodic pension cost for their employees for the non-qualified plans for 2015, 2014, and 2013, was as follows:
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2015

$446

 

$377

 

$235

 

$64

 

$595

2014

$754

 

$135

 

$190

 

$95

 

$491

2013

$448

 

$163

 

$192

 

$92

 

$1,001

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2015 and 2014 was as follows:
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2015

$4,694

 

$2,550

 

$2,185

 

$468

 

$8,832

2014

$4,495

 

$2,851

 

$2,128

 

$476

 

$9,567

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2015 and 2014 was as follows:
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2015

$4,495

 

$2,538

 

$1,802

 

$417

 

$8,460

2014

$4,086

 

$2,824

 

$1,761

 

$436

 

$9,215

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2015 and 2014:
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($2,128
)
 

($237
)
 

($119
)
 

($19
)
 

($773
)
Non-current liabilities
 
(2,566
)
 
(2,313
)
 
(2,066
)
 
(449
)
 
(8,059
)
Total funded status
 

($4,694
)
 

($2,550
)
 

($2,185
)
 

($468
)
 

($8,832
)
Regulatory asset/(liability)
 

$2,356

 

$544

 

$883

 

($136
)
 

($333
)
Accumulated other comprehensive income (before taxes)
 

$—

 

$41

 

$—

 

$—

 

$—


2014
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($347
)
 

($259
)
 

($119
)
 

($23
)
 

($753
)
Non-current liabilities
 
(4,148
)
 
(2,592
)
 
(2,009
)
 
(453
)
 
(8,814
)
Total funded status
 

($4,495
)
 

($2,851
)
 

($2,128
)
 

($476
)
 

($9,567
)
Regulatory asset/(liability)
 

$2,368

 

$696

 

$942

 

($65
)
 

$296

Accumulated other comprehensive income (before taxes)
 

$—

 

$98

 

$—

 

$—

 

$—

Entergy Arkansas [Member] | Other Postretirement [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2015, 2014, and 2013 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
 
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$6,957

 

$9,893

 

$2,028

 

$818

 

$2,000

 

$1,881

Interest cost on APBO
 
12,518

 
16,311

 
3,436

 
2,608

 
5,366

 
2,511

Expected return on assets
 
(19,190
)
 

 
(6,166
)
 
(4,804
)
 
(10,351
)
 
(3,644
)
Amortization of prior credit
 
(2,441
)
 
(7,467
)
 
(916
)
 
(709
)
 
(2,723
)
 
(1,465
)
Recognized net loss
 
5,356

 
7,118

 
860

 
470

 
2,740

 
1,198

Net other postretirement benefit (income)/cost
 

$3,200

 

$25,855

 

($758
)
 

($1,617
)
 

($2,968
)
 

$481

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit for the period
 

($18,035
)
 

($1,361
)
 

$—

 

$—

 

$—

 

($644
)
Net (gain)/loss
 
(11,978
)
 
(47,043
)
 
774

 
(5,810
)
 
(4,907
)
 
305

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 

 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
2,441

 
7,467

 
916

 
709

 
2,723

 
1,465

Amortization of net loss
 
(5,356
)
 
(7,118
)
 
(860
)
 
(470
)
 
(2,740
)
 
(1,198
)
Total
 

($32,928
)
 

($48,055
)
 

$830

 

($5,571
)
 

($4,924
)
 

($72
)
Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax)
 

($29,728
)
 

($22,200
)
 

$72

 

($7,188
)
 

($7,892
)
 

$409

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($5,472
)
 

($7,783
)
 

($933
)
 

($745
)
 

($2,722
)
 

($1,570
)
Net loss
 

$4,256

 

$2,926

 

$893

 

$146

 

$2,148

 

$1,149


2014
 
 
Entergy
Arkansas

 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$5,957

 

$9,414

 

$1,900

 

$868

 

$2,378

 

$2,058

Interest cost on APBO
 
12,261

 
16,642

 
3,655

 
2,805

 
5,652

 
2,611

Expected return on assets
 
(19,135
)
 

 
(5,771
)
 
(4,475
)
 
(10,358
)
 
(3,727
)
Amortization of prior credit
 
(2,441
)
 
(5,614
)
 
(915
)
 
(709
)
 
(1,300
)
 
(824
)
Recognized net loss
 
1,267

 
2,723

 
149

 
56

 
801

 
443

Net other postretirement benefit (income)/cost
 

($2,091
)
 

$23,165

 

($982
)
 

($1,455
)
 

($2,827
)
 

$561

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit for the period
 

$—

 

($12,845
)
 

$—

 

$—

 

($8,536
)
 

($3,845
)
Net loss
 
55,642

 
61,049

 
9,525

 
6,309

 
24,482

 
10,596

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
2,441

 
5,614

 
915

 
709

 
1,300

 
824

Amortization of net loss
 
(1,267
)
 
(2,723
)
 
(149
)
 
(56
)
 
(801
)
 
(443
)
Total
 

$56,816

 

$51,095

 

$10,291

 

$6,962

 

$16,445

 

$7,132

Total recognized as net periodic other postretirement income, regulatory asset, and/or AOCI (before tax)
 

$54,725

 

$74,260

 

$9,309

 

$5,507

 

$13,618

 

$7,693

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($2,441
)
 

($7,467
)
 

($916
)
 

($709
)
 

($2,723
)
 

($1,465
)
Net loss
 

$5,356

 

$7,118

 

$860

 

$470

 

$2,740

 

$1,198





2013
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$9,619

 

$16,451

 

$3,246

 

$1,752

 

$3,760

 

$3,580

Interest cost on APBO
 
13,545

 
18,374

 
4,289

 
3,135

 
6,076

 
2,945

Expected return on assets
 
(16,843
)
 

 
(5,335
)
 
(4,101
)
 
(9,391
)
 
(3,350
)
Amortization of prior service credit
 
(689
)
 
(1,450
)
 
(204
)
 
(24
)
 
(501
)
 
(126
)
Recognized net loss
 
7,976

 
9,648

 
2,534

 
1,509

 
3,744

 
1,896

Curtailment loss
 
4,517

 
3,394

 
596

 
354

 
1,436

 
760

Net other postretirement benefit cost
 

$18,125

 

$46,417

 

$5,126

 

$2,625

 

$5,124

 

$5,705

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit for the period
 

($11,617
)
 

($27,549
)
 

($4,714
)
 

($4,469
)
 

($5,359
)
 

($4,591
)
Net loss
 
(81,236
)
 
(84,681
)
 
(30,018
)
 
(18,508
)
 
(34,562
)
 
(17,579
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
689

 
1,450

 
204

 
24

 
501

 
126

Acceleration of prior service credit/(cost) due to curtailment
 
78

 
132

 
20

 
(4
)
 
62

 
9

Amortization of net loss
 
(7,976
)
 
(9,648
)
 
(2,534
)
 
(1,509
)
 
(3,744
)
 
(1,896
)
Total
 

($100,062
)
 

($120,296
)
 

($37,042
)
 

($24,466
)
 

($43,102
)
 

($23,931
)
Total recognized as net periodic other postretirement cost, regulatory asset, and/or AOCI (before tax)
 

($81,937
)
 

($73,879
)
 

($31,916
)
 

($21,841
)
 

($37,978
)
 

($18,226
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($2,441
)
 

($5,612
)
 

($918
)
 

($709
)
 

($1,301
)
 

($824
)
Net loss
 

$1,267

 

$2,723

 

$149

 

$56

 

$800

 

$464

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheets of the Registrant Subsidiaries as of December 31, 2015 and 2014
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$303,716

 

$394,946

 

$83,162

 

$63,779

 

$130,145

 

$60,754

Service cost
 
6,957

 
9,893

 
2,028

 
818

 
2,000

 
1,881

Interest cost
 
12,518

 
16,311

 
3,436

 
2,608

 
5,366

 
2,511

Plan amendments
 
(18,035
)
 
(1,361
)
 

 

 

 
(644
)
Plan participant contributions
 
6,818

 
6,864

 
1,884

 
1,259

 
2,092

 
1,530

Actuarial gain
 
(34,217
)
 
(47,043
)
 
(6,407
)
 
(12,118
)
 
(17,052
)
 
(3,973
)
Benefits paid
 
(19,476
)
 
(24,182
)
 
(6,927
)
 
(4,532
)
 
(8,275
)
 
(4,532
)
Medicare Part D subsidy received
 
619

 
825

 
206

 
137

 
306

 
118

Balance at end of year
 

$258,900

 

$356,253

 

$77,382

 

$51,951

 

$114,582

 

$57,645

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at beginning of year
 

$244,191

 

$—

 

$80,935

 

$71,004

 

$135,733

 

$48,293

Actual return on plan assets
 
(3,049
)
 

 
(1,015
)
 
(1,504
)
 
(1,794
)
 
(634
)
Employer contributions
 
14,722

 
17,318

 
661

 
3,654

 
2,618

 
260

Plan participant contributions
 
6,818

 
6,864

 
1,884

 
1,259

 
2,092

 
1,530

Benefits paid
 
(19,476
)
 
(24,182
)
 
(6,927
)
 
(4,532
)
 
(8,275
)
 
(4,532
)
Fair value of assets at end of year
 

$243,206

 

$—

 

$75,538

 

$69,881

 

$130,374

 

$44,917

Funded status
 

($15,694
)
 

($356,253
)
 

($1,844
)
 

$17,930

 

$15,792

 

($12,728
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($18,857
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(15,694
)
 
(337,396
)
 
(1,844
)
 
17,930

 
15,792

 
(12,728
)
Total funded status
 

($15,694
)
 

($356,253
)
 

($1,844
)
 

$17,930

 

$15,792

 

($12,728
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($26,149
)
 

$—

 

($3,225
)
 

($2,917
)
 

($11,018
)
 

($6,902
)
Net loss
 
77,313

 

 
18,594

 
6,458

 
38,806

 
19,557

 
 

$51,164

 

$—

 

$15,369

 

$3,541

 

$27,788

 

$12,655

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($30,874
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
70,743

 

 

 

 

 
 

$—

 

$39,869

 

$—

 

$—

 

$—

 

$—



2014
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$250,734

 

$339,066

 

$74,539

 

$57,874

 

$115,418

 

$53,051

Service cost
 
5,957

 
9,414

 
1,900

 
868

 
2,378

 
2,058

Interest cost
 
12,261

 
16,642

 
3,655

 
2,805

 
5,652

 
2,611

Plan amendments
 

 
(12,845
)
 

 

 
(8,536
)
 
(3,845
)
Plan participant contributions
 
5,195

 
5,071

 
1,396

 
1,044

 
1,655

 
1,061

Actuarial loss
 
49,573

 
61,049

 
7,939

 
5,097

 
21,471

 
9,524

Benefits paid
 
(20,984
)
 
(24,625
)
 
(6,589
)
 
(4,131
)
 
(8,333
)
 
(3,858
)
Medicare Part D subsidy received
 
980

 
1,174

 
322

 
222

 
440

 
152

Balance at end of year
 

$303,716

 

$394,946

 

$83,162

 

$63,779

 

$130,145

 

$60,754

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at beginning of year
 

$231,663

 

$—

 

$73,438

 

$66,539

 

$131,618

 

$48,101

Actual return on plan assets
 
13,066

 

 
4,185

 
3,263

 
7,347

 
2,655

Employer contributions
 
15,251

 
19,554

 
8,505

 
4,289

 
3,446

 
334

Plan participant contributions
 
5,195

 
5,071

 
1,396

 
1,044

 
1,655

 
1,061

Benefits paid
 
(20,984
)
 
(24,625
)
 
(6,589
)
 
(4,131
)
 
(8,333
)
 
(3,858
)
Fair value of assets at end of year
 

$244,191

 

$—

 

$80,935

 

$71,004

 

$135,733

 

$48,293

Funded status
 

($59,525
)
 

($394,946
)
 

($2,227
)
 

$7,225

 

$5,588

 

($12,461
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($18,724
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(59,525
)
 
(376,222
)
 
(2,227
)
 
7,225

 
5,558

 
(12,461
)
Total funded status
 

($59,525
)
 

($394,946
)
 

($2,227
)
 

$7,225

 

$5,558

 

($12,461
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($10,555
)
 

$—

 

($4,141
)
 

($3,626
)
 

($13,741
)
 

($7,723
)
Net loss
 
94,647

 

 
18,680

 
12,738

 
46,453

 
20,450

 
 

$84,092

 

$—

 

$14,539

 

$9,112

 

$32,712

 

$12,727

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($36,980
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
124,904

 

 

 

 

 
 

$—

 

$87,924

 

$—

 

$—

 

$—

 

$—

Entergy Louisiana [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2015, 2014, and 2013 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components:
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$26,646

 

$34,396

 

$7,929

 

$3,395

 

$6,582

 

$7,827

Interest cost on projected benefit obligation
 
61,885

 
69,465

 
18,007

 
8,432

 
17,414

 
13,970

Expected return on assets
 
(80,102
)
 
(90,803
)
 
(24,420
)
 
(10,899
)
 
(24,887
)
 
(18,271
)
Recognized net loss
 
54,254

 
59,802

 
14,896

 
8,053

 
12,950

 
13,055

Net pension cost
 

$62,683

 

$72,860

 

$16,412

 

$8,981

 

$12,059

 

$16,581

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net (gain)/loss
 

$16,687

 

$16,618

 

$6,329

 

$1,853

 

($4,488
)
 

$101

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(54,254
)
 
(59,802
)
 
(14,896
)
 
(8,053
)
 
(12,950
)
 
(13,055
)
Total
 

($37,567
)
 

($43,184
)
 

($8,567
)
 

($6,200
)
 

($17,438
)
 

($12,954
)
Total recognized as net periodic pension (income)/cost regulatory asset, and/or AOCI (before tax)
 

$25,116

 

$29,676

 

$7,845

 

$2,781

 

($5,379
)
 

$3,627

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$43,747

 

$47,809

 

$11,938

 

$6,460

 

$9,358

 

$10,414


2014
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$20,090

 

$25,706

 

$6,094

 

$2,666

 

$5,142

 

$5,785

Interest cost on projected benefit obligation
 
59,537

 
66,984

 
17,273

 
8,164

 
17,746

 
13,561

Expected return on assets
 
(73,218
)
 
(83,746
)
 
(22,794
)
 
(10,019
)
 
(23,723
)
 
(16,619
)
Amortization of prior service cost
 

 

 

 

 

 
2

Recognized net loss
 
35,956

 
40,446

 
9,415

 
5,796

 
9,356

 
9,500

Net pension cost
 

$42,365

 

$49,390

 

$9,988

 

$6,607

 

$8,521

 

$12,229

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$300,907

 

$318,932

 

$88,199

 

$38,161

 

$65,363

 

$60,763

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 

 

 

 

 

 
(2
)
Amortization of net loss
 
(35,956
)
 
(40,446
)
 
(9,415
)
 
(5,796
)
 
(9,356
)
 
(9,500
)
Total
 

$264,951

 

$278,486

 

$78,784

 

$32,365

 

$56,007

 

$51,261

Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax)
 

$307,316

 

$327,876

 

$88,772

 

$38,972

 

$64,528

 

$63,490

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$54,254

 

$59,802

 

$14,896

 

$8,053

 

$12,950

 

$13,055


2013
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$25,229

 

$31,302

 

$7,295

 

$3,264

 

$6,475

 

$7,242

Interest cost on projected benefit obligation
 
54,473

 
61,598

 
15,802

 
7,462

 
16,303

 
12,170

Expected return on assets
 
(66,951
)
 
(76,930
)
 
(21,139
)
 
(9,117
)
 
(22,277
)
 
(17,249
)
Amortization of prior service cost
 
23

 
92

 
10

 
2

 
6

 
9

Recognized net loss
 
49,517

 
57,481

 
13,189

 
7,878

 
13,302

 
9,560

Curtailment loss
 
4,938

 
4,347

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
2,439

 
359

 
581

 
855

 
1,970

Net pension cost
 

$69,013

 

$80,329

 

$16,283

 

$10,413

 

$16,223

 

$13,702

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net gain
 

($177,105
)
 

($221,844
)
 

($52,525
)
 

($25,419
)
 

($55,772
)
 

($35,511
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
(23
)
 
(92
)
 
(10
)
 
(2
)
 
(6
)
 
(9
)
Amortization of net loss
 
(49,517
)
 
(57,481
)
 
(13,189
)
 
(7,878
)
 
(13,302
)
 
(9,560
)
Total
 

($226,645
)
 

($279,417
)
 

($65,724
)
 

($33,299
)
 

($69,080
)
 

($45,080
)
Total recognized as net periodic pension income, regulatory asset, and/or AOCI (before tax)
 

($157,632
)
 

($199,088
)
 

($49,441
)
 

($22,886
)
 

($52,857
)
 

($31,378
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

$—

 

$—

 

$—

 

$—

 

$—

 

$2

Net loss
 

$35,984

 

$40,295

 

$9,421

 

$5,802

 

$9,363

 

$9,510

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified Pension Obligations, Plan Assets, Funded Status, and Amounts Recognized in the Balance Sheet for the Registrant Subsidiaries as of December 31, 2015 and 2014
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,485,718

 

$1,666,535

 

$432,169

 

$202,555

 

$418,498

 

$334,312

Service cost
 
26,646

 
34,396

 
7,929

 
3,395

 
6,582

 
7,827

Interest cost
 
61,885

 
69,465

 
18,007

 
8,432

 
17,414

 
13,970

Actuarial gain
 
(87,617
)
 
(101,361
)
 
(25,492
)
 
(12,289
)
 
(36,862
)
 
(23,720
)
Benefits paid
 
(86,121
)
 
(104,325
)
 
(24,009
)
 
(11,029
)
 
(22,005
)
 
(20,847
)
Balance at end of year
 

$1,400,511

 

$1,564,710

 

$408,604

 

$191,064

 

$383,627

 

$311,542

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at beginning of year
 

$977,521

 

$1,113,359

 

$301,250

 

$133,344

 

$310,713

 

$217,621

Actual return on plan assets
 
(24,201
)
 
(27,175
)
 
(7,401
)
 
(3,243
)
 
(7,487
)
 
(5,550
)
Employer contributions
 
92,419

 
89,375

 
22,457

 
10,903

 
17,157

 
20,782

Benefits paid
 
(86,121
)
 
(104,325
)
 
(24,009
)
 
(11,029
)
 
(22,005
)
 
(20,847
)
Fair value of assets at end of year
 

$959,618

 

$1,071,234

 

$292,297

 

$129,975

 

$298,378

 

$212,006

Funded status
 

($440,893
)
 

($493,476
)
 

($116,307
)
 

($61,089
)
 

($85,249
)
 

($99,536
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($440,893
)
 

($493,476
)
 

($116,307
)
 

($61,089
)
 

($85,249
)
 

($99,536
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$684,552

 

$687,305

 

$190,406

 

$95,941

 

$159,085

 

$159,508

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$51,733

 

$—

 

$—

 

$—

 

$—


2014
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,192,640

 

$1,341,212

 

$345,824

 

$163,707

 

$356,080

 

$270,789

Service cost
 
20,090

 
25,706

 
6,094

 
2,666

 
5,142

 
5,785

Interest cost
 
59,537

 
66,984

 
17,273

 
8,164

 
17,746

 
13,561

Actuarial loss
 
279,781

 
294,646

 
81,600

 
35,131

 
58,556

 
55,410

Benefits paid
 
(66,330
)
 
(62,013
)
 
(18,622
)
 
(7,113
)
 
(19,026
)
 
(11,233
)
Balance at end of year
 

$1,485,718

 

$1,666,535

 

$432,169

 

$202,555

 

$418,498

 

$334,312

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at beginning of year
 

$896,295

 

$1,031,187

 

$281,837

 

$122,960

 

$295,751

 

$196,328

Actual return on plan assets
 
52,092

 
59,460

 
16,196

 
6,988

 
16,916

 
11,265

Employer contributions
 
95,464

 
84,725

 
21,839

 
10,509

 
17,072

 
21,261

Benefits paid
 
(66,330
)
 
(62,013
)
 
(18,622
)
 
(7,113
)
 
(19,026
)
 
(11,233
)
Fair value of assets at end of year
 

$977,521

 

$1,113,359

 

$301,250

 

$133,344

 

$310,713

 

$217,621

Funded status
 

($508,197
)
 

($553,176
)
 

($130,919
)
 

($69,211
)
 

($107,785
)
 

($116,691
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($508,197
)
 

($553,176
)
 

($130,919
)
 

($69,211
)
 

($107,785
)
 

($116,691
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$722,119

 

$741,474

 

$198,972

 

$102,141

 

$176,522

 

$172,463

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$40,748

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2015 and 2014 was as follows:
 
December 31,
 
2015
 
2014
 
(In Thousands)
Entergy Arkansas

$1,309,903

 

$1,379,108

Entergy Louisiana

$1,436,535

 

$1,523,691

Entergy Mississippi

$379,775

 

$399,300

Entergy New Orleans

$176,692

 

$186,473

Entergy Texas

$359,687

 

$391,296

System Energy

$286,917

 

$305,556

Reclassification Out of Accumulated Other Comprehensive Income, Amortization
Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) as of December 31, 2015:

 
Qualified
Pension
Costs
 
Other
Postretirement
Costs
 
Non-Qualified
Pension Costs
 
Total
 
(In Thousands)
Entergy
 
 
 
 
 
 
 
Amortization of prior service cost

($1,557
)
 

$25,905

 

($428
)
 

$23,920

Acceleration of prior service cost due to curtailment
(374
)
 

 

 
(374
)
Amortization of loss
(50,508
)
 
(17,613
)
 
(2,175
)
 
(70,296
)
Settlement loss

 

 
(1,401
)
 
(1,401
)
 

($52,439
)
 

$8,292

 

($4,004
)
 

($48,151
)
Entergy Louisiana
 
 
 
 
 
 
 
Amortization of prior service cost

$—

 

$7,467

 

($3
)
 

$7,464

Amortization of loss
(3,003
)
 
(7,118
)
 
(19
)
 
(10,140
)
Settlement loss

 

 
(14
)
 
(14
)
 

($3,003
)
 

$349

 

($36
)
 

($2,690
)

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) as of December 31, 2014:
 
Qualified
Pension
Costs
 
Other
Postretirement
Costs
 
Non-Qualified
Pension Costs
 
Total
 
(In Thousands)
Entergy
 
 
 
 
 
 
 
Amortization of prior service cost

($1,559
)


$22,280

 

($427
)
 

$20,294

Amortization of loss
(26,934
)
 
(6,689
)
 
(2,213
)
 
(35,836
)
Settlement loss

 

 
(3,643
)
 
(3,643
)
 

($28,493
)
 

$15,591

 

($6,283
)
 

($19,185
)
Entergy Louisiana
 
 
 
 
 
 
 
Amortization of prior service cost

$—



$5,614

 

$—

 

$5,614

Amortization of loss
(1,911
)
 
(2,723
)
 
(3
)
 
(4,637
)
 

($1,911
)
 

$2,891

 

($3
)
 

$977

Estimated Future Benefit Payments
Based upon the same assumptions, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for the Registrant Subsidiaries for their employees will be as follows:
Estimated Future
Qualified Pension
Benefits Payments
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2016
 

$71,847

 

$68,238

 

$20,061

 

$8,094

 

$19,442

 

$13,043

2017
 

$72,566

 

$70,537

 

$20,805

 

$8,426

 

$20,185

 

$13,320

2018
 

$73,854

 

$73,422

 

$21,544

 

$8,902

 

$20,955

 

$13,791

2019
 

$75,442

 

$76,224

 

$22,237

 

$9,321

 

$21,604

 

$14,153

2020
 

$77,137

 

$79,554

 

$23,168

 

$9,910

 

$22,438

 

$14,950

2021 - 2025
 

$423,691

 

$460,606

 

$127,084

 

$58,280

 

$123,521

 

$89,766

Estimated Future
Non-Qualified
Pension Benefits Payments
 

 
Entergy
Arkansas
 

 
Entergy
Louisiana
 

 
Entergy
Mississippi
 

Entergy
New Orleans
 

 
Entergy
Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
2016
 

$2,128

 

$237

 

$119

 

$19

 

$773

2017
 

$223

 

$230

 

$130

 

$19

 

$731

2018
 

$217

 

$222

 

$119

 

$19

 

$702

2019
 

$211

 

$214

 

$117

 

$46

 

$680

2020
 

$265

 

$206

 

$229

 

$31

 

$751

2021 - 2025
 

$1,579

 

$961

 

$863

 

$218

 

$3,255


Estimated Future
Other Postretirement
Benefits Payments (before Medicare Part D Subsidy)
 
 
Entergy
Arkansas
 
 
 
Entergy
Louisiana
 
 
 
 
 
Entergy
Mississippi
 
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2016
 

$16,001

 

$18,946

 

$4,106

 

$3,763

 

$6,244

 

$3,051

2017
 

$15,925

 

$19,244

 

$4,168

 

$3,755

 

$6,448

 

$3,115

2018
 

$16,249

 

$20,046

 

$4,402

 

$3,803

 

$6,864

 

$3,183

2019
 

$16,292

 

$20,863

 

$4,509

 

$3,820

 

$7,177

 

$3,290

2020
 

$16,221

 

$21,501

 

$4,677

 

$3,785

 

$7,389

 

$3,349

2021 - 2025
 

$82,430

 

$115,765

 

$25,004

 

$18,266

 

$38,692

 

$18,094


Estimated
Future
Medicare Part D
Subsidy
 
 
Entergy
Arkansas
 
 
 
Entergy
Louisiana
 
 
 
Entergy
Mississippi
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2016
 

$86

 

$89

 

$31

 

$22

 

$36

 

$11

2017
 

$96

 

$99

 

$34

 

$23

 

$39

 

$13

2018
 

$305

 

$313

 

$107

 

$70

 

$120

 

$44

2019
 

$339

 

$344

 

$117

 

$73

 

$128

 

$51

2020
 

$377

 

$380

 

$125

 

$77

 

$137

 

$60

2021 - 2025
 

$2,422

 

$2,487

 

$774

 

$430

 

$832

 

$465

One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in the assumed health care cost trend rate for 2015 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2015
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
Increase/(Decrease)
(In Thousands)
Entergy Arkansas
 

$27,571

 

$3,112

 

($22,839
)
 

($2,442
)
Entergy Louisiana
 

$42,312

 

$4,132

 

($34,837
)
 

($3,274
)
Entergy Mississippi
 

$9,032

 

$850

 

($7,412
)
 

($668
)
Entergy New Orleans
 

$4,741

 

$404

 

($3,985
)
 

($329
)
Entergy Texas
 

$13,195

 

$1,055

 

($10,991
)
 

($851
)
System Energy
 

$7,422

 

$721

 

($6,085
)
 

($570
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2016:
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
(In Thousands)
Pension Contributions

$82,829

 

$83,907

 

$19,914

 

$10,693

 

$15,771

 

$20,195

Other Postretirement Contributions

$4,238

 

$18,946

 

$—

 

$3,669

 

$3,231

 

$—

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2015, 2014, and 2013 contributions to defined contribution plans for their employees were as follows:
 
 
Year
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
2015
 

$3,242

 

$4,324

 

$1,920

 

$721

 

$1,620

2014
 

$3,044

 

$4,133

 

$1,855

 

$710

 

$1,563

2013
 

$3,351

 

$4,299

 

$1,954

 

$769

 

$1,616

Entergy Louisiana [Member] | Non-Qualified Pension Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries (except System Energy) participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees.  The net periodic pension cost for their employees for the non-qualified plans for 2015, 2014, and 2013, was as follows:
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2015

$446

 

$377

 

$235

 

$64

 

$595

2014

$754

 

$135

 

$190

 

$95

 

$491

2013

$448

 

$163

 

$192

 

$92

 

$1,001

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2015 and 2014 was as follows:
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2015

$4,694

 

$2,550

 

$2,185

 

$468

 

$8,832

2014

$4,495

 

$2,851

 

$2,128

 

$476

 

$9,567

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2015 and 2014 was as follows:
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2015

$4,495

 

$2,538

 

$1,802

 

$417

 

$8,460

2014

$4,086

 

$2,824

 

$1,761

 

$436

 

$9,215

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2015 and 2014:
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($2,128
)
 

($237
)
 

($119
)
 

($19
)
 

($773
)
Non-current liabilities
 
(2,566
)
 
(2,313
)
 
(2,066
)
 
(449
)
 
(8,059
)
Total funded status
 

($4,694
)
 

($2,550
)
 

($2,185
)
 

($468
)
 

($8,832
)
Regulatory asset/(liability)
 

$2,356

 

$544

 

$883

 

($136
)
 

($333
)
Accumulated other comprehensive income (before taxes)
 

$—

 

$41

 

$—

 

$—

 

$—


2014
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($347
)
 

($259
)
 

($119
)
 

($23
)
 

($753
)
Non-current liabilities
 
(4,148
)
 
(2,592
)
 
(2,009
)
 
(453
)
 
(8,814
)
Total funded status
 

($4,495
)
 

($2,851
)
 

($2,128
)
 

($476
)
 

($9,567
)
Regulatory asset/(liability)
 

$2,368

 

$696

 

$942

 

($65
)
 

$296

Accumulated other comprehensive income (before taxes)
 

$—

 

$98

 

$—

 

$—

 

$—

Entergy Louisiana [Member] | Other Postretirement [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2015, 2014, and 2013 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
 
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$6,957

 

$9,893

 

$2,028

 

$818

 

$2,000

 

$1,881

Interest cost on APBO
 
12,518

 
16,311

 
3,436

 
2,608

 
5,366

 
2,511

Expected return on assets
 
(19,190
)
 

 
(6,166
)
 
(4,804
)
 
(10,351
)
 
(3,644
)
Amortization of prior credit
 
(2,441
)
 
(7,467
)
 
(916
)
 
(709
)
 
(2,723
)
 
(1,465
)
Recognized net loss
 
5,356

 
7,118

 
860

 
470

 
2,740

 
1,198

Net other postretirement benefit (income)/cost
 

$3,200

 

$25,855

 

($758
)
 

($1,617
)
 

($2,968
)
 

$481

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit for the period
 

($18,035
)
 

($1,361
)
 

$—

 

$—

 

$—

 

($644
)
Net (gain)/loss
 
(11,978
)
 
(47,043
)
 
774

 
(5,810
)
 
(4,907
)
 
305

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 

 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
2,441

 
7,467

 
916

 
709

 
2,723

 
1,465

Amortization of net loss
 
(5,356
)
 
(7,118
)
 
(860
)
 
(470
)
 
(2,740
)
 
(1,198
)
Total
 

($32,928
)
 

($48,055
)
 

$830

 

($5,571
)
 

($4,924
)
 

($72
)
Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax)
 

($29,728
)
 

($22,200
)
 

$72

 

($7,188
)
 

($7,892
)
 

$409

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($5,472
)
 

($7,783
)
 

($933
)
 

($745
)
 

($2,722
)
 

($1,570
)
Net loss
 

$4,256

 

$2,926

 

$893

 

$146

 

$2,148

 

$1,149


2014
 
 
Entergy
Arkansas

 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$5,957

 

$9,414

 

$1,900

 

$868

 

$2,378

 

$2,058

Interest cost on APBO
 
12,261

 
16,642

 
3,655

 
2,805

 
5,652

 
2,611

Expected return on assets
 
(19,135
)
 

 
(5,771
)
 
(4,475
)
 
(10,358
)
 
(3,727
)
Amortization of prior credit
 
(2,441
)
 
(5,614
)
 
(915
)
 
(709
)
 
(1,300
)
 
(824
)
Recognized net loss
 
1,267

 
2,723

 
149

 
56

 
801

 
443

Net other postretirement benefit (income)/cost
 

($2,091
)
 

$23,165

 

($982
)
 

($1,455
)
 

($2,827
)
 

$561

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit for the period
 

$—

 

($12,845
)
 

$—

 

$—

 

($8,536
)
 

($3,845
)
Net loss
 
55,642

 
61,049

 
9,525

 
6,309

 
24,482

 
10,596

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
2,441

 
5,614

 
915

 
709

 
1,300

 
824

Amortization of net loss
 
(1,267
)
 
(2,723
)
 
(149
)
 
(56
)
 
(801
)
 
(443
)
Total
 

$56,816

 

$51,095

 

$10,291

 

$6,962

 

$16,445

 

$7,132

Total recognized as net periodic other postretirement income, regulatory asset, and/or AOCI (before tax)
 

$54,725

 

$74,260

 

$9,309

 

$5,507

 

$13,618

 

$7,693

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($2,441
)
 

($7,467
)
 

($916
)
 

($709
)
 

($2,723
)
 

($1,465
)
Net loss
 

$5,356

 

$7,118

 

$860

 

$470

 

$2,740

 

$1,198





2013
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$9,619

 

$16,451

 

$3,246

 

$1,752

 

$3,760

 

$3,580

Interest cost on APBO
 
13,545

 
18,374

 
4,289

 
3,135

 
6,076

 
2,945

Expected return on assets
 
(16,843
)
 

 
(5,335
)
 
(4,101
)
 
(9,391
)
 
(3,350
)
Amortization of prior service credit
 
(689
)
 
(1,450
)
 
(204
)
 
(24
)
 
(501
)
 
(126
)
Recognized net loss
 
7,976

 
9,648

 
2,534

 
1,509

 
3,744

 
1,896

Curtailment loss
 
4,517

 
3,394

 
596

 
354

 
1,436

 
760

Net other postretirement benefit cost
 

$18,125

 

$46,417

 

$5,126

 

$2,625

 

$5,124

 

$5,705

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit for the period
 

($11,617
)
 

($27,549
)
 

($4,714
)
 

($4,469
)
 

($5,359
)
 

($4,591
)
Net loss
 
(81,236
)
 
(84,681
)
 
(30,018
)
 
(18,508
)
 
(34,562
)
 
(17,579
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
689

 
1,450

 
204

 
24

 
501

 
126

Acceleration of prior service credit/(cost) due to curtailment
 
78

 
132

 
20

 
(4
)
 
62

 
9

Amortization of net loss
 
(7,976
)
 
(9,648
)
 
(2,534
)
 
(1,509
)
 
(3,744
)
 
(1,896
)
Total
 

($100,062
)
 

($120,296
)
 

($37,042
)
 

($24,466
)
 

($43,102
)
 

($23,931
)
Total recognized as net periodic other postretirement cost, regulatory asset, and/or AOCI (before tax)
 

($81,937
)
 

($73,879
)
 

($31,916
)
 

($21,841
)
 

($37,978
)
 

($18,226
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($2,441
)
 

($5,612
)
 

($918
)
 

($709
)
 

($1,301
)
 

($824
)
Net loss
 

$1,267

 

$2,723

 

$149

 

$56

 

$800

 

$464

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheets of the Registrant Subsidiaries as of December 31, 2015 and 2014
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$303,716

 

$394,946

 

$83,162

 

$63,779

 

$130,145

 

$60,754

Service cost
 
6,957

 
9,893

 
2,028

 
818

 
2,000

 
1,881

Interest cost
 
12,518

 
16,311

 
3,436

 
2,608

 
5,366

 
2,511

Plan amendments
 
(18,035
)
 
(1,361
)
 

 

 

 
(644
)
Plan participant contributions
 
6,818

 
6,864

 
1,884

 
1,259

 
2,092

 
1,530

Actuarial gain
 
(34,217
)
 
(47,043
)
 
(6,407
)
 
(12,118
)
 
(17,052
)
 
(3,973
)
Benefits paid
 
(19,476
)
 
(24,182
)
 
(6,927
)
 
(4,532
)
 
(8,275
)
 
(4,532
)
Medicare Part D subsidy received
 
619

 
825

 
206

 
137

 
306

 
118

Balance at end of year
 

$258,900

 

$356,253

 

$77,382

 

$51,951

 

$114,582

 

$57,645

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at beginning of year
 

$244,191

 

$—

 

$80,935

 

$71,004

 

$135,733

 

$48,293

Actual return on plan assets
 
(3,049
)
 

 
(1,015
)
 
(1,504
)
 
(1,794
)
 
(634
)
Employer contributions
 
14,722

 
17,318

 
661

 
3,654

 
2,618

 
260

Plan participant contributions
 
6,818

 
6,864

 
1,884

 
1,259

 
2,092

 
1,530

Benefits paid
 
(19,476
)
 
(24,182
)
 
(6,927
)
 
(4,532
)
 
(8,275
)
 
(4,532
)
Fair value of assets at end of year
 

$243,206

 

$—

 

$75,538

 

$69,881

 

$130,374

 

$44,917

Funded status
 

($15,694
)
 

($356,253
)
 

($1,844
)
 

$17,930

 

$15,792

 

($12,728
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($18,857
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(15,694
)
 
(337,396
)
 
(1,844
)
 
17,930

 
15,792

 
(12,728
)
Total funded status
 

($15,694
)
 

($356,253
)
 

($1,844
)
 

$17,930

 

$15,792

 

($12,728
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($26,149
)
 

$—

 

($3,225
)
 

($2,917
)
 

($11,018
)
 

($6,902
)
Net loss
 
77,313

 

 
18,594

 
6,458

 
38,806

 
19,557

 
 

$51,164

 

$—

 

$15,369

 

$3,541

 

$27,788

 

$12,655

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($30,874
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
70,743

 

 

 

 

 
 

$—

 

$39,869

 

$—

 

$—

 

$—

 

$—



2014
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$250,734

 

$339,066

 

$74,539

 

$57,874

 

$115,418

 

$53,051

Service cost
 
5,957

 
9,414

 
1,900

 
868

 
2,378

 
2,058

Interest cost
 
12,261

 
16,642

 
3,655

 
2,805

 
5,652

 
2,611

Plan amendments
 

 
(12,845
)
 

 

 
(8,536
)
 
(3,845
)
Plan participant contributions
 
5,195

 
5,071

 
1,396

 
1,044

 
1,655

 
1,061

Actuarial loss
 
49,573

 
61,049

 
7,939

 
5,097

 
21,471

 
9,524

Benefits paid
 
(20,984
)
 
(24,625
)
 
(6,589
)
 
(4,131
)
 
(8,333
)
 
(3,858
)
Medicare Part D subsidy received
 
980

 
1,174

 
322

 
222

 
440

 
152

Balance at end of year
 

$303,716

 

$394,946

 

$83,162

 

$63,779

 

$130,145

 

$60,754

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at beginning of year
 

$231,663

 

$—

 

$73,438

 

$66,539

 

$131,618

 

$48,101

Actual return on plan assets
 
13,066

 

 
4,185

 
3,263

 
7,347

 
2,655

Employer contributions
 
15,251

 
19,554

 
8,505

 
4,289

 
3,446

 
334

Plan participant contributions
 
5,195

 
5,071

 
1,396

 
1,044

 
1,655

 
1,061

Benefits paid
 
(20,984
)
 
(24,625
)
 
(6,589
)
 
(4,131
)
 
(8,333
)
 
(3,858
)
Fair value of assets at end of year
 

$244,191

 

$—

 

$80,935

 

$71,004

 

$135,733

 

$48,293

Funded status
 

($59,525
)
 

($394,946
)
 

($2,227
)
 

$7,225

 

$5,588

 

($12,461
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($18,724
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(59,525
)
 
(376,222
)
 
(2,227
)
 
7,225

 
5,558

 
(12,461
)
Total funded status
 

($59,525
)
 

($394,946
)
 

($2,227
)
 

$7,225

 

$5,558

 

($12,461
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($10,555
)
 

$—

 

($4,141
)
 

($3,626
)
 

($13,741
)
 

($7,723
)
Net loss
 
94,647

 

 
18,680

 
12,738

 
46,453

 
20,450

 
 

$84,092

 

$—

 

$14,539

 

$9,112

 

$32,712

 

$12,727

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($36,980
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
124,904

 

 

 

 

 
 

$—

 

$87,924

 

$—

 

$—

 

$—

 

$—

Entergy Mississippi [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2015, 2014, and 2013 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components:
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$26,646

 

$34,396

 

$7,929

 

$3,395

 

$6,582

 

$7,827

Interest cost on projected benefit obligation
 
61,885

 
69,465

 
18,007

 
8,432

 
17,414

 
13,970

Expected return on assets
 
(80,102
)
 
(90,803
)
 
(24,420
)
 
(10,899
)
 
(24,887
)
 
(18,271
)
Recognized net loss
 
54,254

 
59,802

 
14,896

 
8,053

 
12,950

 
13,055

Net pension cost
 

$62,683

 

$72,860

 

$16,412

 

$8,981

 

$12,059

 

$16,581

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net (gain)/loss
 

$16,687

 

$16,618

 

$6,329

 

$1,853

 

($4,488
)
 

$101

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(54,254
)
 
(59,802
)
 
(14,896
)
 
(8,053
)
 
(12,950
)
 
(13,055
)
Total
 

($37,567
)
 

($43,184
)
 

($8,567
)
 

($6,200
)
 

($17,438
)
 

($12,954
)
Total recognized as net periodic pension (income)/cost regulatory asset, and/or AOCI (before tax)
 

$25,116

 

$29,676

 

$7,845

 

$2,781

 

($5,379
)
 

$3,627

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$43,747

 

$47,809

 

$11,938

 

$6,460

 

$9,358

 

$10,414


2014
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$20,090

 

$25,706

 

$6,094

 

$2,666

 

$5,142

 

$5,785

Interest cost on projected benefit obligation
 
59,537

 
66,984

 
17,273

 
8,164

 
17,746

 
13,561

Expected return on assets
 
(73,218
)
 
(83,746
)
 
(22,794
)
 
(10,019
)
 
(23,723
)
 
(16,619
)
Amortization of prior service cost
 

 

 

 

 

 
2

Recognized net loss
 
35,956

 
40,446

 
9,415

 
5,796

 
9,356

 
9,500

Net pension cost
 

$42,365

 

$49,390

 

$9,988

 

$6,607

 

$8,521

 

$12,229

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$300,907

 

$318,932

 

$88,199

 

$38,161

 

$65,363

 

$60,763

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 

 

 

 

 

 
(2
)
Amortization of net loss
 
(35,956
)
 
(40,446
)
 
(9,415
)
 
(5,796
)
 
(9,356
)
 
(9,500
)
Total
 

$264,951

 

$278,486

 

$78,784

 

$32,365

 

$56,007

 

$51,261

Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax)
 

$307,316

 

$327,876

 

$88,772

 

$38,972

 

$64,528

 

$63,490

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$54,254

 

$59,802

 

$14,896

 

$8,053

 

$12,950

 

$13,055


2013
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$25,229

 

$31,302

 

$7,295

 

$3,264

 

$6,475

 

$7,242

Interest cost on projected benefit obligation
 
54,473

 
61,598

 
15,802

 
7,462

 
16,303

 
12,170

Expected return on assets
 
(66,951
)
 
(76,930
)
 
(21,139
)
 
(9,117
)
 
(22,277
)
 
(17,249
)
Amortization of prior service cost
 
23

 
92

 
10

 
2

 
6

 
9

Recognized net loss
 
49,517

 
57,481

 
13,189

 
7,878

 
13,302

 
9,560

Curtailment loss
 
4,938

 
4,347

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
2,439

 
359

 
581

 
855

 
1,970

Net pension cost
 

$69,013

 

$80,329

 

$16,283

 

$10,413

 

$16,223

 

$13,702

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net gain
 

($177,105
)
 

($221,844
)
 

($52,525
)
 

($25,419
)
 

($55,772
)
 

($35,511
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
(23
)
 
(92
)
 
(10
)
 
(2
)
 
(6
)
 
(9
)
Amortization of net loss
 
(49,517
)
 
(57,481
)
 
(13,189
)
 
(7,878
)
 
(13,302
)
 
(9,560
)
Total
 

($226,645
)
 

($279,417
)
 

($65,724
)
 

($33,299
)
 

($69,080
)
 

($45,080
)
Total recognized as net periodic pension income, regulatory asset, and/or AOCI (before tax)
 

($157,632
)
 

($199,088
)
 

($49,441
)
 

($22,886
)
 

($52,857
)
 

($31,378
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

$—

 

$—

 

$—

 

$—

 

$—

 

$2

Net loss
 

$35,984

 

$40,295

 

$9,421

 

$5,802

 

$9,363

 

$9,510

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified Pension Obligations, Plan Assets, Funded Status, and Amounts Recognized in the Balance Sheet for the Registrant Subsidiaries as of December 31, 2015 and 2014
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,485,718

 

$1,666,535

 

$432,169

 

$202,555

 

$418,498

 

$334,312

Service cost
 
26,646

 
34,396

 
7,929

 
3,395

 
6,582

 
7,827

Interest cost
 
61,885

 
69,465

 
18,007

 
8,432

 
17,414

 
13,970

Actuarial gain
 
(87,617
)
 
(101,361
)
 
(25,492
)
 
(12,289
)
 
(36,862
)
 
(23,720
)
Benefits paid
 
(86,121
)
 
(104,325
)
 
(24,009
)
 
(11,029
)
 
(22,005
)
 
(20,847
)
Balance at end of year
 

$1,400,511

 

$1,564,710

 

$408,604

 

$191,064

 

$383,627

 

$311,542

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at beginning of year
 

$977,521

 

$1,113,359

 

$301,250

 

$133,344

 

$310,713

 

$217,621

Actual return on plan assets
 
(24,201
)
 
(27,175
)
 
(7,401
)
 
(3,243
)
 
(7,487
)
 
(5,550
)
Employer contributions
 
92,419

 
89,375

 
22,457

 
10,903

 
17,157

 
20,782

Benefits paid
 
(86,121
)
 
(104,325
)
 
(24,009
)
 
(11,029
)
 
(22,005
)
 
(20,847
)
Fair value of assets at end of year
 

$959,618

 

$1,071,234

 

$292,297

 

$129,975

 

$298,378

 

$212,006

Funded status
 

($440,893
)
 

($493,476
)
 

($116,307
)
 

($61,089
)
 

($85,249
)
 

($99,536
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($440,893
)
 

($493,476
)
 

($116,307
)
 

($61,089
)
 

($85,249
)
 

($99,536
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$684,552

 

$687,305

 

$190,406

 

$95,941

 

$159,085

 

$159,508

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$51,733

 

$—

 

$—

 

$—

 

$—


2014
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,192,640

 

$1,341,212

 

$345,824

 

$163,707

 

$356,080

 

$270,789

Service cost
 
20,090

 
25,706

 
6,094

 
2,666

 
5,142

 
5,785

Interest cost
 
59,537

 
66,984

 
17,273

 
8,164

 
17,746

 
13,561

Actuarial loss
 
279,781

 
294,646

 
81,600

 
35,131

 
58,556

 
55,410

Benefits paid
 
(66,330
)
 
(62,013
)
 
(18,622
)
 
(7,113
)
 
(19,026
)
 
(11,233
)
Balance at end of year
 

$1,485,718

 

$1,666,535

 

$432,169

 

$202,555

 

$418,498

 

$334,312

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at beginning of year
 

$896,295

 

$1,031,187

 

$281,837

 

$122,960

 

$295,751

 

$196,328

Actual return on plan assets
 
52,092

 
59,460

 
16,196

 
6,988

 
16,916

 
11,265

Employer contributions
 
95,464

 
84,725

 
21,839

 
10,509

 
17,072

 
21,261

Benefits paid
 
(66,330
)
 
(62,013
)
 
(18,622
)
 
(7,113
)
 
(19,026
)
 
(11,233
)
Fair value of assets at end of year
 

$977,521

 

$1,113,359

 

$301,250

 

$133,344

 

$310,713

 

$217,621

Funded status
 

($508,197
)
 

($553,176
)
 

($130,919
)
 

($69,211
)
 

($107,785
)
 

($116,691
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($508,197
)
 

($553,176
)
 

($130,919
)
 

($69,211
)
 

($107,785
)
 

($116,691
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$722,119

 

$741,474

 

$198,972

 

$102,141

 

$176,522

 

$172,463

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$40,748

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2015 and 2014 was as follows:
 
December 31,
 
2015
 
2014
 
(In Thousands)
Entergy Arkansas

$1,309,903

 

$1,379,108

Entergy Louisiana

$1,436,535

 

$1,523,691

Entergy Mississippi

$379,775

 

$399,300

Entergy New Orleans

$176,692

 

$186,473

Entergy Texas

$359,687

 

$391,296

System Energy

$286,917

 

$305,556

Estimated Future Benefit Payments
Based upon the same assumptions, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for the Registrant Subsidiaries for their employees will be as follows:
Estimated Future
Qualified Pension
Benefits Payments
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2016
 

$71,847

 

$68,238

 

$20,061

 

$8,094

 

$19,442

 

$13,043

2017
 

$72,566

 

$70,537

 

$20,805

 

$8,426

 

$20,185

 

$13,320

2018
 

$73,854

 

$73,422

 

$21,544

 

$8,902

 

$20,955

 

$13,791

2019
 

$75,442

 

$76,224

 

$22,237

 

$9,321

 

$21,604

 

$14,153

2020
 

$77,137

 

$79,554

 

$23,168

 

$9,910

 

$22,438

 

$14,950

2021 - 2025
 

$423,691

 

$460,606

 

$127,084

 

$58,280

 

$123,521

 

$89,766

Estimated Future
Non-Qualified
Pension Benefits Payments
 

 
Entergy
Arkansas
 

 
Entergy
Louisiana
 

 
Entergy
Mississippi
 

Entergy
New Orleans
 

 
Entergy
Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
2016
 

$2,128

 

$237

 

$119

 

$19

 

$773

2017
 

$223

 

$230

 

$130

 

$19

 

$731

2018
 

$217

 

$222

 

$119

 

$19

 

$702

2019
 

$211

 

$214

 

$117

 

$46

 

$680

2020
 

$265

 

$206

 

$229

 

$31

 

$751

2021 - 2025
 

$1,579

 

$961

 

$863

 

$218

 

$3,255


Estimated Future
Other Postretirement
Benefits Payments (before Medicare Part D Subsidy)
 
 
Entergy
Arkansas
 
 
 
Entergy
Louisiana
 
 
 
 
 
Entergy
Mississippi
 
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2016
 

$16,001

 

$18,946

 

$4,106

 

$3,763

 

$6,244

 

$3,051

2017
 

$15,925

 

$19,244

 

$4,168

 

$3,755

 

$6,448

 

$3,115

2018
 

$16,249

 

$20,046

 

$4,402

 

$3,803

 

$6,864

 

$3,183

2019
 

$16,292

 

$20,863

 

$4,509

 

$3,820

 

$7,177

 

$3,290

2020
 

$16,221

 

$21,501

 

$4,677

 

$3,785

 

$7,389

 

$3,349

2021 - 2025
 

$82,430

 

$115,765

 

$25,004

 

$18,266

 

$38,692

 

$18,094


Estimated
Future
Medicare Part D
Subsidy
 
 
Entergy
Arkansas
 
 
 
Entergy
Louisiana
 
 
 
Entergy
Mississippi
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2016
 

$86

 

$89

 

$31

 

$22

 

$36

 

$11

2017
 

$96

 

$99

 

$34

 

$23

 

$39

 

$13

2018
 

$305

 

$313

 

$107

 

$70

 

$120

 

$44

2019
 

$339

 

$344

 

$117

 

$73

 

$128

 

$51

2020
 

$377

 

$380

 

$125

 

$77

 

$137

 

$60

2021 - 2025
 

$2,422

 

$2,487

 

$774

 

$430

 

$832

 

$465

One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in the assumed health care cost trend rate for 2015 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2015
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
Increase/(Decrease)
(In Thousands)
Entergy Arkansas
 

$27,571

 

$3,112

 

($22,839
)
 

($2,442
)
Entergy Louisiana
 

$42,312

 

$4,132

 

($34,837
)
 

($3,274
)
Entergy Mississippi
 

$9,032

 

$850

 

($7,412
)
 

($668
)
Entergy New Orleans
 

$4,741

 

$404

 

($3,985
)
 

($329
)
Entergy Texas
 

$13,195

 

$1,055

 

($10,991
)
 

($851
)
System Energy
 

$7,422

 

$721

 

($6,085
)
 

($570
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2016:
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
(In Thousands)
Pension Contributions

$82,829

 

$83,907

 

$19,914

 

$10,693

 

$15,771

 

$20,195

Other Postretirement Contributions

$4,238

 

$18,946

 

$—

 

$3,669

 

$3,231

 

$—

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2015, 2014, and 2013 contributions to defined contribution plans for their employees were as follows:
 
 
Year
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
2015
 

$3,242

 

$4,324

 

$1,920

 

$721

 

$1,620

2014
 

$3,044

 

$4,133

 

$1,855

 

$710

 

$1,563

2013
 

$3,351

 

$4,299

 

$1,954

 

$769

 

$1,616

Entergy Mississippi [Member] | Non-Qualified Pension Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries (except System Energy) participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees.  The net periodic pension cost for their employees for the non-qualified plans for 2015, 2014, and 2013, was as follows:
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2015

$446

 

$377

 

$235

 

$64

 

$595

2014

$754

 

$135

 

$190

 

$95

 

$491

2013

$448

 

$163

 

$192

 

$92

 

$1,001

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2015 and 2014 was as follows:
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2015

$4,694

 

$2,550

 

$2,185

 

$468

 

$8,832

2014

$4,495

 

$2,851

 

$2,128

 

$476

 

$9,567

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2015 and 2014 was as follows:
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2015

$4,495

 

$2,538

 

$1,802

 

$417

 

$8,460

2014

$4,086

 

$2,824

 

$1,761

 

$436

 

$9,215

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2015 and 2014:
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($2,128
)
 

($237
)
 

($119
)
 

($19
)
 

($773
)
Non-current liabilities
 
(2,566
)
 
(2,313
)
 
(2,066
)
 
(449
)
 
(8,059
)
Total funded status
 

($4,694
)
 

($2,550
)
 

($2,185
)
 

($468
)
 

($8,832
)
Regulatory asset/(liability)
 

$2,356

 

$544

 

$883

 

($136
)
 

($333
)
Accumulated other comprehensive income (before taxes)
 

$—

 

$41

 

$—

 

$—

 

$—


2014
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($347
)
 

($259
)
 

($119
)
 

($23
)
 

($753
)
Non-current liabilities
 
(4,148
)
 
(2,592
)
 
(2,009
)
 
(453
)
 
(8,814
)
Total funded status
 

($4,495
)
 

($2,851
)
 

($2,128
)
 

($476
)
 

($9,567
)
Regulatory asset/(liability)
 

$2,368

 

$696

 

$942

 

($65
)
 

$296

Accumulated other comprehensive income (before taxes)
 

$—

 

$98

 

$—

 

$—

 

$—

Entergy Mississippi [Member] | Other Postretirement [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2015, 2014, and 2013 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
 
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$6,957

 

$9,893

 

$2,028

 

$818

 

$2,000

 

$1,881

Interest cost on APBO
 
12,518

 
16,311

 
3,436

 
2,608

 
5,366

 
2,511

Expected return on assets
 
(19,190
)
 

 
(6,166
)
 
(4,804
)
 
(10,351
)
 
(3,644
)
Amortization of prior credit
 
(2,441
)
 
(7,467
)
 
(916
)
 
(709
)
 
(2,723
)
 
(1,465
)
Recognized net loss
 
5,356

 
7,118

 
860

 
470

 
2,740

 
1,198

Net other postretirement benefit (income)/cost
 

$3,200

 

$25,855

 

($758
)
 

($1,617
)
 

($2,968
)
 

$481

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit for the period
 

($18,035
)
 

($1,361
)
 

$—

 

$—

 

$—

 

($644
)
Net (gain)/loss
 
(11,978
)
 
(47,043
)
 
774

 
(5,810
)
 
(4,907
)
 
305

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 

 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
2,441

 
7,467

 
916

 
709

 
2,723

 
1,465

Amortization of net loss
 
(5,356
)
 
(7,118
)
 
(860
)
 
(470
)
 
(2,740
)
 
(1,198
)
Total
 

($32,928
)
 

($48,055
)
 

$830

 

($5,571
)
 

($4,924
)
 

($72
)
Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax)
 

($29,728
)
 

($22,200
)
 

$72

 

($7,188
)
 

($7,892
)
 

$409

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($5,472
)
 

($7,783
)
 

($933
)
 

($745
)
 

($2,722
)
 

($1,570
)
Net loss
 

$4,256

 

$2,926

 

$893

 

$146

 

$2,148

 

$1,149


2014
 
 
Entergy
Arkansas

 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$5,957

 

$9,414

 

$1,900

 

$868

 

$2,378

 

$2,058

Interest cost on APBO
 
12,261

 
16,642

 
3,655

 
2,805

 
5,652

 
2,611

Expected return on assets
 
(19,135
)
 

 
(5,771
)
 
(4,475
)
 
(10,358
)
 
(3,727
)
Amortization of prior credit
 
(2,441
)
 
(5,614
)
 
(915
)
 
(709
)
 
(1,300
)
 
(824
)
Recognized net loss
 
1,267

 
2,723

 
149

 
56

 
801

 
443

Net other postretirement benefit (income)/cost
 

($2,091
)
 

$23,165

 

($982
)
 

($1,455
)
 

($2,827
)
 

$561

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit for the period
 

$—

 

($12,845
)
 

$—

 

$—

 

($8,536
)
 

($3,845
)
Net loss
 
55,642

 
61,049

 
9,525

 
6,309

 
24,482

 
10,596

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
2,441

 
5,614

 
915

 
709

 
1,300

 
824

Amortization of net loss
 
(1,267
)
 
(2,723
)
 
(149
)
 
(56
)
 
(801
)
 
(443
)
Total
 

$56,816

 

$51,095

 

$10,291

 

$6,962

 

$16,445

 

$7,132

Total recognized as net periodic other postretirement income, regulatory asset, and/or AOCI (before tax)
 

$54,725

 

$74,260

 

$9,309

 

$5,507

 

$13,618

 

$7,693

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($2,441
)
 

($7,467
)
 

($916
)
 

($709
)
 

($2,723
)
 

($1,465
)
Net loss
 

$5,356

 

$7,118

 

$860

 

$470

 

$2,740

 

$1,198





2013
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$9,619

 

$16,451

 

$3,246

 

$1,752

 

$3,760

 

$3,580

Interest cost on APBO
 
13,545

 
18,374

 
4,289

 
3,135

 
6,076

 
2,945

Expected return on assets
 
(16,843
)
 

 
(5,335
)
 
(4,101
)
 
(9,391
)
 
(3,350
)
Amortization of prior service credit
 
(689
)
 
(1,450
)
 
(204
)
 
(24
)
 
(501
)
 
(126
)
Recognized net loss
 
7,976

 
9,648

 
2,534

 
1,509

 
3,744

 
1,896

Curtailment loss
 
4,517

 
3,394

 
596

 
354

 
1,436

 
760

Net other postretirement benefit cost
 

$18,125

 

$46,417

 

$5,126

 

$2,625

 

$5,124

 

$5,705

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit for the period
 

($11,617
)
 

($27,549
)
 

($4,714
)
 

($4,469
)
 

($5,359
)
 

($4,591
)
Net loss
 
(81,236
)
 
(84,681
)
 
(30,018
)
 
(18,508
)
 
(34,562
)
 
(17,579
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
689

 
1,450

 
204

 
24

 
501

 
126

Acceleration of prior service credit/(cost) due to curtailment
 
78

 
132

 
20

 
(4
)
 
62

 
9

Amortization of net loss
 
(7,976
)
 
(9,648
)
 
(2,534
)
 
(1,509
)
 
(3,744
)
 
(1,896
)
Total
 

($100,062
)
 

($120,296
)
 

($37,042
)
 

($24,466
)
 

($43,102
)
 

($23,931
)
Total recognized as net periodic other postretirement cost, regulatory asset, and/or AOCI (before tax)
 

($81,937
)
 

($73,879
)
 

($31,916
)
 

($21,841
)
 

($37,978
)
 

($18,226
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($2,441
)
 

($5,612
)
 

($918
)
 

($709
)
 

($1,301
)
 

($824
)
Net loss
 

$1,267

 

$2,723

 

$149

 

$56

 

$800

 

$464

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheets of the Registrant Subsidiaries as of December 31, 2015 and 2014
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$303,716

 

$394,946

 

$83,162

 

$63,779

 

$130,145

 

$60,754

Service cost
 
6,957

 
9,893

 
2,028

 
818

 
2,000

 
1,881

Interest cost
 
12,518

 
16,311

 
3,436

 
2,608

 
5,366

 
2,511

Plan amendments
 
(18,035
)
 
(1,361
)
 

 

 

 
(644
)
Plan participant contributions
 
6,818

 
6,864

 
1,884

 
1,259

 
2,092

 
1,530

Actuarial gain
 
(34,217
)
 
(47,043
)
 
(6,407
)
 
(12,118
)
 
(17,052
)
 
(3,973
)
Benefits paid
 
(19,476
)
 
(24,182
)
 
(6,927
)
 
(4,532
)
 
(8,275
)
 
(4,532
)
Medicare Part D subsidy received
 
619

 
825

 
206

 
137

 
306

 
118

Balance at end of year
 

$258,900

 

$356,253

 

$77,382

 

$51,951

 

$114,582

 

$57,645

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at beginning of year
 

$244,191

 

$—

 

$80,935

 

$71,004

 

$135,733

 

$48,293

Actual return on plan assets
 
(3,049
)
 

 
(1,015
)
 
(1,504
)
 
(1,794
)
 
(634
)
Employer contributions
 
14,722

 
17,318

 
661

 
3,654

 
2,618

 
260

Plan participant contributions
 
6,818

 
6,864

 
1,884

 
1,259

 
2,092

 
1,530

Benefits paid
 
(19,476
)
 
(24,182
)
 
(6,927
)
 
(4,532
)
 
(8,275
)
 
(4,532
)
Fair value of assets at end of year
 

$243,206

 

$—

 

$75,538

 

$69,881

 

$130,374

 

$44,917

Funded status
 

($15,694
)
 

($356,253
)
 

($1,844
)
 

$17,930

 

$15,792

 

($12,728
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($18,857
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(15,694
)
 
(337,396
)
 
(1,844
)
 
17,930

 
15,792

 
(12,728
)
Total funded status
 

($15,694
)
 

($356,253
)
 

($1,844
)
 

$17,930

 

$15,792

 

($12,728
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($26,149
)
 

$—

 

($3,225
)
 

($2,917
)
 

($11,018
)
 

($6,902
)
Net loss
 
77,313

 

 
18,594

 
6,458

 
38,806

 
19,557

 
 

$51,164

 

$—

 

$15,369

 

$3,541

 

$27,788

 

$12,655

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($30,874
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
70,743

 

 

 

 

 
 

$—

 

$39,869

 

$—

 

$—

 

$—

 

$—



2014
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$250,734

 

$339,066

 

$74,539

 

$57,874

 

$115,418

 

$53,051

Service cost
 
5,957

 
9,414

 
1,900

 
868

 
2,378

 
2,058

Interest cost
 
12,261

 
16,642

 
3,655

 
2,805

 
5,652

 
2,611

Plan amendments
 

 
(12,845
)
 

 

 
(8,536
)
 
(3,845
)
Plan participant contributions
 
5,195

 
5,071

 
1,396

 
1,044

 
1,655

 
1,061

Actuarial loss
 
49,573

 
61,049

 
7,939

 
5,097

 
21,471

 
9,524

Benefits paid
 
(20,984
)
 
(24,625
)
 
(6,589
)
 
(4,131
)
 
(8,333
)
 
(3,858
)
Medicare Part D subsidy received
 
980

 
1,174

 
322

 
222

 
440

 
152

Balance at end of year
 

$303,716

 

$394,946

 

$83,162

 

$63,779

 

$130,145

 

$60,754

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at beginning of year
 

$231,663

 

$—

 

$73,438

 

$66,539

 

$131,618

 

$48,101

Actual return on plan assets
 
13,066

 

 
4,185

 
3,263

 
7,347

 
2,655

Employer contributions
 
15,251

 
19,554

 
8,505

 
4,289

 
3,446

 
334

Plan participant contributions
 
5,195

 
5,071

 
1,396

 
1,044

 
1,655

 
1,061

Benefits paid
 
(20,984
)
 
(24,625
)
 
(6,589
)
 
(4,131
)
 
(8,333
)
 
(3,858
)
Fair value of assets at end of year
 

$244,191

 

$—

 

$80,935

 

$71,004

 

$135,733

 

$48,293

Funded status
 

($59,525
)
 

($394,946
)
 

($2,227
)
 

$7,225

 

$5,588

 

($12,461
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($18,724
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(59,525
)
 
(376,222
)
 
(2,227
)
 
7,225

 
5,558

 
(12,461
)
Total funded status
 

($59,525
)
 

($394,946
)
 

($2,227
)
 

$7,225

 

$5,558

 

($12,461
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($10,555
)
 

$—

 

($4,141
)
 

($3,626
)
 

($13,741
)
 

($7,723
)
Net loss
 
94,647

 

 
18,680

 
12,738

 
46,453

 
20,450

 
 

$84,092

 

$—

 

$14,539

 

$9,112

 

$32,712

 

$12,727

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($36,980
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
124,904

 

 

 

 

 
 

$—

 

$87,924

 

$—

 

$—

 

$—

 

$—

Entergy New Orleans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2015, 2014, and 2013 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components:
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$26,646

 

$34,396

 

$7,929

 

$3,395

 

$6,582

 

$7,827

Interest cost on projected benefit obligation
 
61,885

 
69,465

 
18,007

 
8,432

 
17,414

 
13,970

Expected return on assets
 
(80,102
)
 
(90,803
)
 
(24,420
)
 
(10,899
)
 
(24,887
)
 
(18,271
)
Recognized net loss
 
54,254

 
59,802

 
14,896

 
8,053

 
12,950

 
13,055

Net pension cost
 

$62,683

 

$72,860

 

$16,412

 

$8,981

 

$12,059

 

$16,581

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net (gain)/loss
 

$16,687

 

$16,618

 

$6,329

 

$1,853

 

($4,488
)
 

$101

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(54,254
)
 
(59,802
)
 
(14,896
)
 
(8,053
)
 
(12,950
)
 
(13,055
)
Total
 

($37,567
)
 

($43,184
)
 

($8,567
)
 

($6,200
)
 

($17,438
)
 

($12,954
)
Total recognized as net periodic pension (income)/cost regulatory asset, and/or AOCI (before tax)
 

$25,116

 

$29,676

 

$7,845

 

$2,781

 

($5,379
)
 

$3,627

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$43,747

 

$47,809

 

$11,938

 

$6,460

 

$9,358

 

$10,414


2014
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$20,090

 

$25,706

 

$6,094

 

$2,666

 

$5,142

 

$5,785

Interest cost on projected benefit obligation
 
59,537

 
66,984

 
17,273

 
8,164

 
17,746

 
13,561

Expected return on assets
 
(73,218
)
 
(83,746
)
 
(22,794
)
 
(10,019
)
 
(23,723
)
 
(16,619
)
Amortization of prior service cost
 

 

 

 

 

 
2

Recognized net loss
 
35,956

 
40,446

 
9,415

 
5,796

 
9,356

 
9,500

Net pension cost
 

$42,365

 

$49,390

 

$9,988

 

$6,607

 

$8,521

 

$12,229

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$300,907

 

$318,932

 

$88,199

 

$38,161

 

$65,363

 

$60,763

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 

 

 

 

 

 
(2
)
Amortization of net loss
 
(35,956
)
 
(40,446
)
 
(9,415
)
 
(5,796
)
 
(9,356
)
 
(9,500
)
Total
 

$264,951

 

$278,486

 

$78,784

 

$32,365

 

$56,007

 

$51,261

Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax)
 

$307,316

 

$327,876

 

$88,772

 

$38,972

 

$64,528

 

$63,490

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$54,254

 

$59,802

 

$14,896

 

$8,053

 

$12,950

 

$13,055


2013
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$25,229

 

$31,302

 

$7,295

 

$3,264

 

$6,475

 

$7,242

Interest cost on projected benefit obligation
 
54,473

 
61,598

 
15,802

 
7,462

 
16,303

 
12,170

Expected return on assets
 
(66,951
)
 
(76,930
)
 
(21,139
)
 
(9,117
)
 
(22,277
)
 
(17,249
)
Amortization of prior service cost
 
23

 
92

 
10

 
2

 
6

 
9

Recognized net loss
 
49,517

 
57,481

 
13,189

 
7,878

 
13,302

 
9,560

Curtailment loss
 
4,938

 
4,347

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
2,439

 
359

 
581

 
855

 
1,970

Net pension cost
 

$69,013

 

$80,329

 

$16,283

 

$10,413

 

$16,223

 

$13,702

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net gain
 

($177,105
)
 

($221,844
)
 

($52,525
)
 

($25,419
)
 

($55,772
)
 

($35,511
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
(23
)
 
(92
)
 
(10
)
 
(2
)
 
(6
)
 
(9
)
Amortization of net loss
 
(49,517
)
 
(57,481
)
 
(13,189
)
 
(7,878
)
 
(13,302
)
 
(9,560
)
Total
 

($226,645
)
 

($279,417
)
 

($65,724
)
 

($33,299
)
 

($69,080
)
 

($45,080
)
Total recognized as net periodic pension income, regulatory asset, and/or AOCI (before tax)
 

($157,632
)
 

($199,088
)
 

($49,441
)
 

($22,886
)
 

($52,857
)
 

($31,378
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

$—

 

$—

 

$—

 

$—

 

$—

 

$2

Net loss
 

$35,984

 

$40,295

 

$9,421

 

$5,802

 

$9,363

 

$9,510

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified Pension Obligations, Plan Assets, Funded Status, and Amounts Recognized in the Balance Sheet for the Registrant Subsidiaries as of December 31, 2015 and 2014
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,485,718

 

$1,666,535

 

$432,169

 

$202,555

 

$418,498

 

$334,312

Service cost
 
26,646

 
34,396

 
7,929

 
3,395

 
6,582

 
7,827

Interest cost
 
61,885

 
69,465

 
18,007

 
8,432

 
17,414

 
13,970

Actuarial gain
 
(87,617
)
 
(101,361
)
 
(25,492
)
 
(12,289
)
 
(36,862
)
 
(23,720
)
Benefits paid
 
(86,121
)
 
(104,325
)
 
(24,009
)
 
(11,029
)
 
(22,005
)
 
(20,847
)
Balance at end of year
 

$1,400,511

 

$1,564,710

 

$408,604

 

$191,064

 

$383,627

 

$311,542

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at beginning of year
 

$977,521

 

$1,113,359

 

$301,250

 

$133,344

 

$310,713

 

$217,621

Actual return on plan assets
 
(24,201
)
 
(27,175
)
 
(7,401
)
 
(3,243
)
 
(7,487
)
 
(5,550
)
Employer contributions
 
92,419

 
89,375

 
22,457

 
10,903

 
17,157

 
20,782

Benefits paid
 
(86,121
)
 
(104,325
)
 
(24,009
)
 
(11,029
)
 
(22,005
)
 
(20,847
)
Fair value of assets at end of year
 

$959,618

 

$1,071,234

 

$292,297

 

$129,975

 

$298,378

 

$212,006

Funded status
 

($440,893
)
 

($493,476
)
 

($116,307
)
 

($61,089
)
 

($85,249
)
 

($99,536
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($440,893
)
 

($493,476
)
 

($116,307
)
 

($61,089
)
 

($85,249
)
 

($99,536
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$684,552

 

$687,305

 

$190,406

 

$95,941

 

$159,085

 

$159,508

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$51,733

 

$—

 

$—

 

$—

 

$—


2014
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,192,640

 

$1,341,212

 

$345,824

 

$163,707

 

$356,080

 

$270,789

Service cost
 
20,090

 
25,706

 
6,094

 
2,666

 
5,142

 
5,785

Interest cost
 
59,537

 
66,984

 
17,273

 
8,164

 
17,746

 
13,561

Actuarial loss
 
279,781

 
294,646

 
81,600

 
35,131

 
58,556

 
55,410

Benefits paid
 
(66,330
)
 
(62,013
)
 
(18,622
)
 
(7,113
)
 
(19,026
)
 
(11,233
)
Balance at end of year
 

$1,485,718

 

$1,666,535

 

$432,169

 

$202,555

 

$418,498

 

$334,312

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at beginning of year
 

$896,295

 

$1,031,187

 

$281,837

 

$122,960

 

$295,751

 

$196,328

Actual return on plan assets
 
52,092

 
59,460

 
16,196

 
6,988

 
16,916

 
11,265

Employer contributions
 
95,464

 
84,725

 
21,839

 
10,509

 
17,072

 
21,261

Benefits paid
 
(66,330
)
 
(62,013
)
 
(18,622
)
 
(7,113
)
 
(19,026
)
 
(11,233
)
Fair value of assets at end of year
 

$977,521

 

$1,113,359

 

$301,250

 

$133,344

 

$310,713

 

$217,621

Funded status
 

($508,197
)
 

($553,176
)
 

($130,919
)
 

($69,211
)
 

($107,785
)
 

($116,691
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($508,197
)
 

($553,176
)
 

($130,919
)
 

($69,211
)
 

($107,785
)
 

($116,691
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$722,119

 

$741,474

 

$198,972

 

$102,141

 

$176,522

 

$172,463

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$40,748

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2015 and 2014 was as follows:
 
December 31,
 
2015
 
2014
 
(In Thousands)
Entergy Arkansas

$1,309,903

 

$1,379,108

Entergy Louisiana

$1,436,535

 

$1,523,691

Entergy Mississippi

$379,775

 

$399,300

Entergy New Orleans

$176,692

 

$186,473

Entergy Texas

$359,687

 

$391,296

System Energy

$286,917

 

$305,556

Estimated Future Benefit Payments
Based upon the same assumptions, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for the Registrant Subsidiaries for their employees will be as follows:
Estimated Future
Qualified Pension
Benefits Payments
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2016
 

$71,847

 

$68,238

 

$20,061

 

$8,094

 

$19,442

 

$13,043

2017
 

$72,566

 

$70,537

 

$20,805

 

$8,426

 

$20,185

 

$13,320

2018
 

$73,854

 

$73,422

 

$21,544

 

$8,902

 

$20,955

 

$13,791

2019
 

$75,442

 

$76,224

 

$22,237

 

$9,321

 

$21,604

 

$14,153

2020
 

$77,137

 

$79,554

 

$23,168

 

$9,910

 

$22,438

 

$14,950

2021 - 2025
 

$423,691

 

$460,606

 

$127,084

 

$58,280

 

$123,521

 

$89,766

Estimated Future
Non-Qualified
Pension Benefits Payments
 

 
Entergy
Arkansas
 

 
Entergy
Louisiana
 

 
Entergy
Mississippi
 

Entergy
New Orleans
 

 
Entergy
Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
2016
 

$2,128

 

$237

 

$119

 

$19

 

$773

2017
 

$223

 

$230

 

$130

 

$19

 

$731

2018
 

$217

 

$222

 

$119

 

$19

 

$702

2019
 

$211

 

$214

 

$117

 

$46

 

$680

2020
 

$265

 

$206

 

$229

 

$31

 

$751

2021 - 2025
 

$1,579

 

$961

 

$863

 

$218

 

$3,255


Estimated Future
Other Postretirement
Benefits Payments (before Medicare Part D Subsidy)
 
 
Entergy
Arkansas
 
 
 
Entergy
Louisiana
 
 
 
 
 
Entergy
Mississippi
 
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2016
 

$16,001

 

$18,946

 

$4,106

 

$3,763

 

$6,244

 

$3,051

2017
 

$15,925

 

$19,244

 

$4,168

 

$3,755

 

$6,448

 

$3,115

2018
 

$16,249

 

$20,046

 

$4,402

 

$3,803

 

$6,864

 

$3,183

2019
 

$16,292

 

$20,863

 

$4,509

 

$3,820

 

$7,177

 

$3,290

2020
 

$16,221

 

$21,501

 

$4,677

 

$3,785

 

$7,389

 

$3,349

2021 - 2025
 

$82,430

 

$115,765

 

$25,004

 

$18,266

 

$38,692

 

$18,094


Estimated
Future
Medicare Part D
Subsidy
 
 
Entergy
Arkansas
 
 
 
Entergy
Louisiana
 
 
 
Entergy
Mississippi
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2016
 

$86

 

$89

 

$31

 

$22

 

$36

 

$11

2017
 

$96

 

$99

 

$34

 

$23

 

$39

 

$13

2018
 

$305

 

$313

 

$107

 

$70

 

$120

 

$44

2019
 

$339

 

$344

 

$117

 

$73

 

$128

 

$51

2020
 

$377

 

$380

 

$125

 

$77

 

$137

 

$60

2021 - 2025
 

$2,422

 

$2,487

 

$774

 

$430

 

$832

 

$465

One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in the assumed health care cost trend rate for 2015 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2015
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
Increase/(Decrease)
(In Thousands)
Entergy Arkansas
 

$27,571

 

$3,112

 

($22,839
)
 

($2,442
)
Entergy Louisiana
 

$42,312

 

$4,132

 

($34,837
)
 

($3,274
)
Entergy Mississippi
 

$9,032

 

$850

 

($7,412
)
 

($668
)
Entergy New Orleans
 

$4,741

 

$404

 

($3,985
)
 

($329
)
Entergy Texas
 

$13,195

 

$1,055

 

($10,991
)
 

($851
)
System Energy
 

$7,422

 

$721

 

($6,085
)
 

($570
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2016:
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
(In Thousands)
Pension Contributions

$82,829

 

$83,907

 

$19,914

 

$10,693

 

$15,771

 

$20,195

Other Postretirement Contributions

$4,238

 

$18,946

 

$—

 

$3,669

 

$3,231

 

$—

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2015, 2014, and 2013 contributions to defined contribution plans for their employees were as follows:
 
 
Year
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
2015
 

$3,242

 

$4,324

 

$1,920

 

$721

 

$1,620

2014
 

$3,044

 

$4,133

 

$1,855

 

$710

 

$1,563

2013
 

$3,351

 

$4,299

 

$1,954

 

$769

 

$1,616

Entergy New Orleans [Member] | Non-Qualified Pension Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries (except System Energy) participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees.  The net periodic pension cost for their employees for the non-qualified plans for 2015, 2014, and 2013, was as follows:
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2015

$446

 

$377

 

$235

 

$64

 

$595

2014

$754

 

$135

 

$190

 

$95

 

$491

2013

$448

 

$163

 

$192

 

$92

 

$1,001

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2015 and 2014 was as follows:
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2015

$4,694

 

$2,550

 

$2,185

 

$468

 

$8,832

2014

$4,495

 

$2,851

 

$2,128

 

$476

 

$9,567

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2015 and 2014 was as follows:
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2015

$4,495

 

$2,538

 

$1,802

 

$417

 

$8,460

2014

$4,086

 

$2,824

 

$1,761

 

$436

 

$9,215

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2015 and 2014:
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($2,128
)
 

($237
)
 

($119
)
 

($19
)
 

($773
)
Non-current liabilities
 
(2,566
)
 
(2,313
)
 
(2,066
)
 
(449
)
 
(8,059
)
Total funded status
 

($4,694
)
 

($2,550
)
 

($2,185
)
 

($468
)
 

($8,832
)
Regulatory asset/(liability)
 

$2,356

 

$544

 

$883

 

($136
)
 

($333
)
Accumulated other comprehensive income (before taxes)
 

$—

 

$41

 

$—

 

$—

 

$—


2014
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($347
)
 

($259
)
 

($119
)
 

($23
)
 

($753
)
Non-current liabilities
 
(4,148
)
 
(2,592
)
 
(2,009
)
 
(453
)
 
(8,814
)
Total funded status
 

($4,495
)
 

($2,851
)
 

($2,128
)
 

($476
)
 

($9,567
)
Regulatory asset/(liability)
 

$2,368

 

$696

 

$942

 

($65
)
 

$296

Accumulated other comprehensive income (before taxes)
 

$—

 

$98

 

$—

 

$—

 

$—

Entergy New Orleans [Member] | Other Postretirement [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2015, 2014, and 2013 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
 
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$6,957

 

$9,893

 

$2,028

 

$818

 

$2,000

 

$1,881

Interest cost on APBO
 
12,518

 
16,311

 
3,436

 
2,608

 
5,366

 
2,511

Expected return on assets
 
(19,190
)
 

 
(6,166
)
 
(4,804
)
 
(10,351
)
 
(3,644
)
Amortization of prior credit
 
(2,441
)
 
(7,467
)
 
(916
)
 
(709
)
 
(2,723
)
 
(1,465
)
Recognized net loss
 
5,356

 
7,118

 
860

 
470

 
2,740

 
1,198

Net other postretirement benefit (income)/cost
 

$3,200

 

$25,855

 

($758
)
 

($1,617
)
 

($2,968
)
 

$481

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit for the period
 

($18,035
)
 

($1,361
)
 

$—

 

$—

 

$—

 

($644
)
Net (gain)/loss
 
(11,978
)
 
(47,043
)
 
774

 
(5,810
)
 
(4,907
)
 
305

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 

 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
2,441

 
7,467

 
916

 
709

 
2,723

 
1,465

Amortization of net loss
 
(5,356
)
 
(7,118
)
 
(860
)
 
(470
)
 
(2,740
)
 
(1,198
)
Total
 

($32,928
)
 

($48,055
)
 

$830

 

($5,571
)
 

($4,924
)
 

($72
)
Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax)
 

($29,728
)
 

($22,200
)
 

$72

 

($7,188
)
 

($7,892
)
 

$409

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($5,472
)
 

($7,783
)
 

($933
)
 

($745
)
 

($2,722
)
 

($1,570
)
Net loss
 

$4,256

 

$2,926

 

$893

 

$146

 

$2,148

 

$1,149


2014
 
 
Entergy
Arkansas

 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$5,957

 

$9,414

 

$1,900

 

$868

 

$2,378

 

$2,058

Interest cost on APBO
 
12,261

 
16,642

 
3,655

 
2,805

 
5,652

 
2,611

Expected return on assets
 
(19,135
)
 

 
(5,771
)
 
(4,475
)
 
(10,358
)
 
(3,727
)
Amortization of prior credit
 
(2,441
)
 
(5,614
)
 
(915
)
 
(709
)
 
(1,300
)
 
(824
)
Recognized net loss
 
1,267

 
2,723

 
149

 
56

 
801

 
443

Net other postretirement benefit (income)/cost
 

($2,091
)
 

$23,165

 

($982
)
 

($1,455
)
 

($2,827
)
 

$561

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit for the period
 

$—

 

($12,845
)
 

$—

 

$—

 

($8,536
)
 

($3,845
)
Net loss
 
55,642

 
61,049

 
9,525

 
6,309

 
24,482

 
10,596

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
2,441

 
5,614

 
915

 
709

 
1,300

 
824

Amortization of net loss
 
(1,267
)
 
(2,723
)
 
(149
)
 
(56
)
 
(801
)
 
(443
)
Total
 

$56,816

 

$51,095

 

$10,291

 

$6,962

 

$16,445

 

$7,132

Total recognized as net periodic other postretirement income, regulatory asset, and/or AOCI (before tax)
 

$54,725

 

$74,260

 

$9,309

 

$5,507

 

$13,618

 

$7,693

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($2,441
)
 

($7,467
)
 

($916
)
 

($709
)
 

($2,723
)
 

($1,465
)
Net loss
 

$5,356

 

$7,118

 

$860

 

$470

 

$2,740

 

$1,198





2013
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$9,619

 

$16,451

 

$3,246

 

$1,752

 

$3,760

 

$3,580

Interest cost on APBO
 
13,545

 
18,374

 
4,289

 
3,135

 
6,076

 
2,945

Expected return on assets
 
(16,843
)
 

 
(5,335
)
 
(4,101
)
 
(9,391
)
 
(3,350
)
Amortization of prior service credit
 
(689
)
 
(1,450
)
 
(204
)
 
(24
)
 
(501
)
 
(126
)
Recognized net loss
 
7,976

 
9,648

 
2,534

 
1,509

 
3,744

 
1,896

Curtailment loss
 
4,517

 
3,394

 
596

 
354

 
1,436

 
760

Net other postretirement benefit cost
 

$18,125

 

$46,417

 

$5,126

 

$2,625

 

$5,124

 

$5,705

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit for the period
 

($11,617
)
 

($27,549
)
 

($4,714
)
 

($4,469
)
 

($5,359
)
 

($4,591
)
Net loss
 
(81,236
)
 
(84,681
)
 
(30,018
)
 
(18,508
)
 
(34,562
)
 
(17,579
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
689

 
1,450

 
204

 
24

 
501

 
126

Acceleration of prior service credit/(cost) due to curtailment
 
78

 
132

 
20

 
(4
)
 
62

 
9

Amortization of net loss
 
(7,976
)
 
(9,648
)
 
(2,534
)
 
(1,509
)
 
(3,744
)
 
(1,896
)
Total
 

($100,062
)
 

($120,296
)
 

($37,042
)
 

($24,466
)
 

($43,102
)
 

($23,931
)
Total recognized as net periodic other postretirement cost, regulatory asset, and/or AOCI (before tax)
 

($81,937
)
 

($73,879
)
 

($31,916
)
 

($21,841
)
 

($37,978
)
 

($18,226
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($2,441
)
 

($5,612
)
 

($918
)
 

($709
)
 

($1,301
)
 

($824
)
Net loss
 

$1,267

 

$2,723

 

$149

 

$56

 

$800

 

$464

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheets of the Registrant Subsidiaries as of December 31, 2015 and 2014
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$303,716

 

$394,946

 

$83,162

 

$63,779

 

$130,145

 

$60,754

Service cost
 
6,957

 
9,893

 
2,028

 
818

 
2,000

 
1,881

Interest cost
 
12,518

 
16,311

 
3,436

 
2,608

 
5,366

 
2,511

Plan amendments
 
(18,035
)
 
(1,361
)
 

 

 

 
(644
)
Plan participant contributions
 
6,818

 
6,864

 
1,884

 
1,259

 
2,092

 
1,530

Actuarial gain
 
(34,217
)
 
(47,043
)
 
(6,407
)
 
(12,118
)
 
(17,052
)
 
(3,973
)
Benefits paid
 
(19,476
)
 
(24,182
)
 
(6,927
)
 
(4,532
)
 
(8,275
)
 
(4,532
)
Medicare Part D subsidy received
 
619

 
825

 
206

 
137

 
306

 
118

Balance at end of year
 

$258,900

 

$356,253

 

$77,382

 

$51,951

 

$114,582

 

$57,645

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at beginning of year
 

$244,191

 

$—

 

$80,935

 

$71,004

 

$135,733

 

$48,293

Actual return on plan assets
 
(3,049
)
 

 
(1,015
)
 
(1,504
)
 
(1,794
)
 
(634
)
Employer contributions
 
14,722

 
17,318

 
661

 
3,654

 
2,618

 
260

Plan participant contributions
 
6,818

 
6,864

 
1,884

 
1,259

 
2,092

 
1,530

Benefits paid
 
(19,476
)
 
(24,182
)
 
(6,927
)
 
(4,532
)
 
(8,275
)
 
(4,532
)
Fair value of assets at end of year
 

$243,206

 

$—

 

$75,538

 

$69,881

 

$130,374

 

$44,917

Funded status
 

($15,694
)
 

($356,253
)
 

($1,844
)
 

$17,930

 

$15,792

 

($12,728
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($18,857
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(15,694
)
 
(337,396
)
 
(1,844
)
 
17,930

 
15,792

 
(12,728
)
Total funded status
 

($15,694
)
 

($356,253
)
 

($1,844
)
 

$17,930

 

$15,792

 

($12,728
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($26,149
)
 

$—

 

($3,225
)
 

($2,917
)
 

($11,018
)
 

($6,902
)
Net loss
 
77,313

 

 
18,594

 
6,458

 
38,806

 
19,557

 
 

$51,164

 

$—

 

$15,369

 

$3,541

 

$27,788

 

$12,655

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($30,874
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
70,743

 

 

 

 

 
 

$—

 

$39,869

 

$—

 

$—

 

$—

 

$—



2014
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$250,734

 

$339,066

 

$74,539

 

$57,874

 

$115,418

 

$53,051

Service cost
 
5,957

 
9,414

 
1,900

 
868

 
2,378

 
2,058

Interest cost
 
12,261

 
16,642

 
3,655

 
2,805

 
5,652

 
2,611

Plan amendments
 

 
(12,845
)
 

 

 
(8,536
)
 
(3,845
)
Plan participant contributions
 
5,195

 
5,071

 
1,396

 
1,044

 
1,655

 
1,061

Actuarial loss
 
49,573

 
61,049

 
7,939

 
5,097

 
21,471

 
9,524

Benefits paid
 
(20,984
)
 
(24,625
)
 
(6,589
)
 
(4,131
)
 
(8,333
)
 
(3,858
)
Medicare Part D subsidy received
 
980

 
1,174

 
322

 
222

 
440

 
152

Balance at end of year
 

$303,716

 

$394,946

 

$83,162

 

$63,779

 

$130,145

 

$60,754

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at beginning of year
 

$231,663

 

$—

 

$73,438

 

$66,539

 

$131,618

 

$48,101

Actual return on plan assets
 
13,066

 

 
4,185

 
3,263

 
7,347

 
2,655

Employer contributions
 
15,251

 
19,554

 
8,505

 
4,289

 
3,446

 
334

Plan participant contributions
 
5,195

 
5,071

 
1,396

 
1,044

 
1,655

 
1,061

Benefits paid
 
(20,984
)
 
(24,625
)
 
(6,589
)
 
(4,131
)
 
(8,333
)
 
(3,858
)
Fair value of assets at end of year
 

$244,191

 

$—

 

$80,935

 

$71,004

 

$135,733

 

$48,293

Funded status
 

($59,525
)
 

($394,946
)
 

($2,227
)
 

$7,225

 

$5,588

 

($12,461
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($18,724
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(59,525
)
 
(376,222
)
 
(2,227
)
 
7,225

 
5,558

 
(12,461
)
Total funded status
 

($59,525
)
 

($394,946
)
 

($2,227
)
 

$7,225

 

$5,558

 

($12,461
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($10,555
)
 

$—

 

($4,141
)
 

($3,626
)
 

($13,741
)
 

($7,723
)
Net loss
 
94,647

 

 
18,680

 
12,738

 
46,453

 
20,450

 
 

$84,092

 

$—

 

$14,539

 

$9,112

 

$32,712

 

$12,727

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($36,980
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
124,904

 

 

 

 

 
 

$—

 

$87,924

 

$—

 

$—

 

$—

 

$—

Entergy Texas [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2015, 2014, and 2013 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components:
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$26,646

 

$34,396

 

$7,929

 

$3,395

 

$6,582

 

$7,827

Interest cost on projected benefit obligation
 
61,885

 
69,465

 
18,007

 
8,432

 
17,414

 
13,970

Expected return on assets
 
(80,102
)
 
(90,803
)
 
(24,420
)
 
(10,899
)
 
(24,887
)
 
(18,271
)
Recognized net loss
 
54,254

 
59,802

 
14,896

 
8,053

 
12,950

 
13,055

Net pension cost
 

$62,683

 

$72,860

 

$16,412

 

$8,981

 

$12,059

 

$16,581

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net (gain)/loss
 

$16,687

 

$16,618

 

$6,329

 

$1,853

 

($4,488
)
 

$101

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(54,254
)
 
(59,802
)
 
(14,896
)
 
(8,053
)
 
(12,950
)
 
(13,055
)
Total
 

($37,567
)
 

($43,184
)
 

($8,567
)
 

($6,200
)
 

($17,438
)
 

($12,954
)
Total recognized as net periodic pension (income)/cost regulatory asset, and/or AOCI (before tax)
 

$25,116

 

$29,676

 

$7,845

 

$2,781

 

($5,379
)
 

$3,627

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$43,747

 

$47,809

 

$11,938

 

$6,460

 

$9,358

 

$10,414


2014
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$20,090

 

$25,706

 

$6,094

 

$2,666

 

$5,142

 

$5,785

Interest cost on projected benefit obligation
 
59,537

 
66,984

 
17,273

 
8,164

 
17,746

 
13,561

Expected return on assets
 
(73,218
)
 
(83,746
)
 
(22,794
)
 
(10,019
)
 
(23,723
)
 
(16,619
)
Amortization of prior service cost
 

 

 

 

 

 
2

Recognized net loss
 
35,956

 
40,446

 
9,415

 
5,796

 
9,356

 
9,500

Net pension cost
 

$42,365

 

$49,390

 

$9,988

 

$6,607

 

$8,521

 

$12,229

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$300,907

 

$318,932

 

$88,199

 

$38,161

 

$65,363

 

$60,763

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 

 

 

 

 

 
(2
)
Amortization of net loss
 
(35,956
)
 
(40,446
)
 
(9,415
)
 
(5,796
)
 
(9,356
)
 
(9,500
)
Total
 

$264,951

 

$278,486

 

$78,784

 

$32,365

 

$56,007

 

$51,261

Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax)
 

$307,316

 

$327,876

 

$88,772

 

$38,972

 

$64,528

 

$63,490

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$54,254

 

$59,802

 

$14,896

 

$8,053

 

$12,950

 

$13,055


2013
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$25,229

 

$31,302

 

$7,295

 

$3,264

 

$6,475

 

$7,242

Interest cost on projected benefit obligation
 
54,473

 
61,598

 
15,802

 
7,462

 
16,303

 
12,170

Expected return on assets
 
(66,951
)
 
(76,930
)
 
(21,139
)
 
(9,117
)
 
(22,277
)
 
(17,249
)
Amortization of prior service cost
 
23

 
92

 
10

 
2

 
6

 
9

Recognized net loss
 
49,517

 
57,481

 
13,189

 
7,878

 
13,302

 
9,560

Curtailment loss
 
4,938

 
4,347

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
2,439

 
359

 
581

 
855

 
1,970

Net pension cost
 

$69,013

 

$80,329

 

$16,283

 

$10,413

 

$16,223

 

$13,702

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net gain
 

($177,105
)
 

($221,844
)
 

($52,525
)
 

($25,419
)
 

($55,772
)
 

($35,511
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
(23
)
 
(92
)
 
(10
)
 
(2
)
 
(6
)
 
(9
)
Amortization of net loss
 
(49,517
)
 
(57,481
)
 
(13,189
)
 
(7,878
)
 
(13,302
)
 
(9,560
)
Total
 

($226,645
)
 

($279,417
)
 

($65,724
)
 

($33,299
)
 

($69,080
)
 

($45,080
)
Total recognized as net periodic pension income, regulatory asset, and/or AOCI (before tax)
 

($157,632
)
 

($199,088
)
 

($49,441
)
 

($22,886
)
 

($52,857
)
 

($31,378
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

$—

 

$—

 

$—

 

$—

 

$—

 

$2

Net loss
 

$35,984

 

$40,295

 

$9,421

 

$5,802

 

$9,363

 

$9,510

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified Pension Obligations, Plan Assets, Funded Status, and Amounts Recognized in the Balance Sheet for the Registrant Subsidiaries as of December 31, 2015 and 2014
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,485,718

 

$1,666,535

 

$432,169

 

$202,555

 

$418,498

 

$334,312

Service cost
 
26,646

 
34,396

 
7,929

 
3,395

 
6,582

 
7,827

Interest cost
 
61,885

 
69,465

 
18,007

 
8,432

 
17,414

 
13,970

Actuarial gain
 
(87,617
)
 
(101,361
)
 
(25,492
)
 
(12,289
)
 
(36,862
)
 
(23,720
)
Benefits paid
 
(86,121
)
 
(104,325
)
 
(24,009
)
 
(11,029
)
 
(22,005
)
 
(20,847
)
Balance at end of year
 

$1,400,511

 

$1,564,710

 

$408,604

 

$191,064

 

$383,627

 

$311,542

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at beginning of year
 

$977,521

 

$1,113,359

 

$301,250

 

$133,344

 

$310,713

 

$217,621

Actual return on plan assets
 
(24,201
)
 
(27,175
)
 
(7,401
)
 
(3,243
)
 
(7,487
)
 
(5,550
)
Employer contributions
 
92,419

 
89,375

 
22,457

 
10,903

 
17,157

 
20,782

Benefits paid
 
(86,121
)
 
(104,325
)
 
(24,009
)
 
(11,029
)
 
(22,005
)
 
(20,847
)
Fair value of assets at end of year
 

$959,618

 

$1,071,234

 

$292,297

 

$129,975

 

$298,378

 

$212,006

Funded status
 

($440,893
)
 

($493,476
)
 

($116,307
)
 

($61,089
)
 

($85,249
)
 

($99,536
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($440,893
)
 

($493,476
)
 

($116,307
)
 

($61,089
)
 

($85,249
)
 

($99,536
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$684,552

 

$687,305

 

$190,406

 

$95,941

 

$159,085

 

$159,508

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$51,733

 

$—

 

$—

 

$—

 

$—


2014
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,192,640

 

$1,341,212

 

$345,824

 

$163,707

 

$356,080

 

$270,789

Service cost
 
20,090

 
25,706

 
6,094

 
2,666

 
5,142

 
5,785

Interest cost
 
59,537

 
66,984

 
17,273

 
8,164

 
17,746

 
13,561

Actuarial loss
 
279,781

 
294,646

 
81,600

 
35,131

 
58,556

 
55,410

Benefits paid
 
(66,330
)
 
(62,013
)
 
(18,622
)
 
(7,113
)
 
(19,026
)
 
(11,233
)
Balance at end of year
 

$1,485,718

 

$1,666,535

 

$432,169

 

$202,555

 

$418,498

 

$334,312

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at beginning of year
 

$896,295

 

$1,031,187

 

$281,837

 

$122,960

 

$295,751

 

$196,328

Actual return on plan assets
 
52,092

 
59,460

 
16,196

 
6,988

 
16,916

 
11,265

Employer contributions
 
95,464

 
84,725

 
21,839

 
10,509

 
17,072

 
21,261

Benefits paid
 
(66,330
)
 
(62,013
)
 
(18,622
)
 
(7,113
)
 
(19,026
)
 
(11,233
)
Fair value of assets at end of year
 

$977,521

 

$1,113,359

 

$301,250

 

$133,344

 

$310,713

 

$217,621

Funded status
 

($508,197
)
 

($553,176
)
 

($130,919
)
 

($69,211
)
 

($107,785
)
 

($116,691
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($508,197
)
 

($553,176
)
 

($130,919
)
 

($69,211
)
 

($107,785
)
 

($116,691
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$722,119

 

$741,474

 

$198,972

 

$102,141

 

$176,522

 

$172,463

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$40,748

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2015 and 2014 was as follows:
 
December 31,
 
2015
 
2014
 
(In Thousands)
Entergy Arkansas

$1,309,903

 

$1,379,108

Entergy Louisiana

$1,436,535

 

$1,523,691

Entergy Mississippi

$379,775

 

$399,300

Entergy New Orleans

$176,692

 

$186,473

Entergy Texas

$359,687

 

$391,296

System Energy

$286,917

 

$305,556

Estimated Future Benefit Payments
Based upon the same assumptions, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for the Registrant Subsidiaries for their employees will be as follows:
Estimated Future
Qualified Pension
Benefits Payments
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2016
 

$71,847

 

$68,238

 

$20,061

 

$8,094

 

$19,442

 

$13,043

2017
 

$72,566

 

$70,537

 

$20,805

 

$8,426

 

$20,185

 

$13,320

2018
 

$73,854

 

$73,422

 

$21,544

 

$8,902

 

$20,955

 

$13,791

2019
 

$75,442

 

$76,224

 

$22,237

 

$9,321

 

$21,604

 

$14,153

2020
 

$77,137

 

$79,554

 

$23,168

 

$9,910

 

$22,438

 

$14,950

2021 - 2025
 

$423,691

 

$460,606

 

$127,084

 

$58,280

 

$123,521

 

$89,766

Estimated Future
Non-Qualified
Pension Benefits Payments
 

 
Entergy
Arkansas
 

 
Entergy
Louisiana
 

 
Entergy
Mississippi
 

Entergy
New Orleans
 

 
Entergy
Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
2016
 

$2,128

 

$237

 

$119

 

$19

 

$773

2017
 

$223

 

$230

 

$130

 

$19

 

$731

2018
 

$217

 

$222

 

$119

 

$19

 

$702

2019
 

$211

 

$214

 

$117

 

$46

 

$680

2020
 

$265

 

$206

 

$229

 

$31

 

$751

2021 - 2025
 

$1,579

 

$961

 

$863

 

$218

 

$3,255


Estimated Future
Other Postretirement
Benefits Payments (before Medicare Part D Subsidy)
 
 
Entergy
Arkansas
 
 
 
Entergy
Louisiana
 
 
 
 
 
Entergy
Mississippi
 
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2016
 

$16,001

 

$18,946

 

$4,106

 

$3,763

 

$6,244

 

$3,051

2017
 

$15,925

 

$19,244

 

$4,168

 

$3,755

 

$6,448

 

$3,115

2018
 

$16,249

 

$20,046

 

$4,402

 

$3,803

 

$6,864

 

$3,183

2019
 

$16,292

 

$20,863

 

$4,509

 

$3,820

 

$7,177

 

$3,290

2020
 

$16,221

 

$21,501

 

$4,677

 

$3,785

 

$7,389

 

$3,349

2021 - 2025
 

$82,430

 

$115,765

 

$25,004

 

$18,266

 

$38,692

 

$18,094


Estimated
Future
Medicare Part D
Subsidy
 
 
Entergy
Arkansas
 
 
 
Entergy
Louisiana
 
 
 
Entergy
Mississippi
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2016
 

$86

 

$89

 

$31

 

$22

 

$36

 

$11

2017
 

$96

 

$99

 

$34

 

$23

 

$39

 

$13

2018
 

$305

 

$313

 

$107

 

$70

 

$120

 

$44

2019
 

$339

 

$344

 

$117

 

$73

 

$128

 

$51

2020
 

$377

 

$380

 

$125

 

$77

 

$137

 

$60

2021 - 2025
 

$2,422

 

$2,487

 

$774

 

$430

 

$832

 

$465

One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in the assumed health care cost trend rate for 2015 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2015
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
Increase/(Decrease)
(In Thousands)
Entergy Arkansas
 

$27,571

 

$3,112

 

($22,839
)
 

($2,442
)
Entergy Louisiana
 

$42,312

 

$4,132

 

($34,837
)
 

($3,274
)
Entergy Mississippi
 

$9,032

 

$850

 

($7,412
)
 

($668
)
Entergy New Orleans
 

$4,741

 

$404

 

($3,985
)
 

($329
)
Entergy Texas
 

$13,195

 

$1,055

 

($10,991
)
 

($851
)
System Energy
 

$7,422

 

$721

 

($6,085
)
 

($570
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2016:
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
(In Thousands)
Pension Contributions

$82,829

 

$83,907

 

$19,914

 

$10,693

 

$15,771

 

$20,195

Other Postretirement Contributions

$4,238

 

$18,946

 

$—

 

$3,669

 

$3,231

 

$—

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2015, 2014, and 2013 contributions to defined contribution plans for their employees were as follows:
 
 
Year
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
2015
 

$3,242

 

$4,324

 

$1,920

 

$721

 

$1,620

2014
 

$3,044

 

$4,133

 

$1,855

 

$710

 

$1,563

2013
 

$3,351

 

$4,299

 

$1,954

 

$769

 

$1,616

Entergy Texas [Member] | Non-Qualified Pension Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries (except System Energy) participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees.  The net periodic pension cost for their employees for the non-qualified plans for 2015, 2014, and 2013, was as follows:
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2015

$446

 

$377

 

$235

 

$64

 

$595

2014

$754

 

$135

 

$190

 

$95

 

$491

2013

$448

 

$163

 

$192

 

$92

 

$1,001

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2015 and 2014 was as follows:
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2015

$4,694

 

$2,550

 

$2,185

 

$468

 

$8,832

2014

$4,495

 

$2,851

 

$2,128

 

$476

 

$9,567

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2015 and 2014 was as follows:
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2015

$4,495

 

$2,538

 

$1,802

 

$417

 

$8,460

2014

$4,086

 

$2,824

 

$1,761

 

$436

 

$9,215

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2015 and 2014:
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($2,128
)
 

($237
)
 

($119
)
 

($19
)
 

($773
)
Non-current liabilities
 
(2,566
)
 
(2,313
)
 
(2,066
)
 
(449
)
 
(8,059
)
Total funded status
 

($4,694
)
 

($2,550
)
 

($2,185
)
 

($468
)
 

($8,832
)
Regulatory asset/(liability)
 

$2,356

 

$544

 

$883

 

($136
)
 

($333
)
Accumulated other comprehensive income (before taxes)
 

$—

 

$41

 

$—

 

$—

 

$—


2014
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($347
)
 

($259
)
 

($119
)
 

($23
)
 

($753
)
Non-current liabilities
 
(4,148
)
 
(2,592
)
 
(2,009
)
 
(453
)
 
(8,814
)
Total funded status
 

($4,495
)
 

($2,851
)
 

($2,128
)
 

($476
)
 

($9,567
)
Regulatory asset/(liability)
 

$2,368

 

$696

 

$942

 

($65
)
 

$296

Accumulated other comprehensive income (before taxes)
 

$—

 

$98

 

$—

 

$—

 

$—

Entergy Texas [Member] | Other Postretirement [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2015, 2014, and 2013 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
 
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$6,957

 

$9,893

 

$2,028

 

$818

 

$2,000

 

$1,881

Interest cost on APBO
 
12,518

 
16,311

 
3,436

 
2,608

 
5,366

 
2,511

Expected return on assets
 
(19,190
)
 

 
(6,166
)
 
(4,804
)
 
(10,351
)
 
(3,644
)
Amortization of prior credit
 
(2,441
)
 
(7,467
)
 
(916
)
 
(709
)
 
(2,723
)
 
(1,465
)
Recognized net loss
 
5,356

 
7,118

 
860

 
470

 
2,740

 
1,198

Net other postretirement benefit (income)/cost
 

$3,200

 

$25,855

 

($758
)
 

($1,617
)
 

($2,968
)
 

$481

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit for the period
 

($18,035
)
 

($1,361
)
 

$—

 

$—

 

$—

 

($644
)
Net (gain)/loss
 
(11,978
)
 
(47,043
)
 
774

 
(5,810
)
 
(4,907
)
 
305

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 

 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
2,441

 
7,467

 
916

 
709

 
2,723

 
1,465

Amortization of net loss
 
(5,356
)
 
(7,118
)
 
(860
)
 
(470
)
 
(2,740
)
 
(1,198
)
Total
 

($32,928
)
 

($48,055
)
 

$830

 

($5,571
)
 

($4,924
)
 

($72
)
Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax)
 

($29,728
)
 

($22,200
)
 

$72

 

($7,188
)
 

($7,892
)
 

$409

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($5,472
)
 

($7,783
)
 

($933
)
 

($745
)
 

($2,722
)
 

($1,570
)
Net loss
 

$4,256

 

$2,926

 

$893

 

$146

 

$2,148

 

$1,149


2014
 
 
Entergy
Arkansas

 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$5,957

 

$9,414

 

$1,900

 

$868

 

$2,378

 

$2,058

Interest cost on APBO
 
12,261

 
16,642

 
3,655

 
2,805

 
5,652

 
2,611

Expected return on assets
 
(19,135
)
 

 
(5,771
)
 
(4,475
)
 
(10,358
)
 
(3,727
)
Amortization of prior credit
 
(2,441
)
 
(5,614
)
 
(915
)
 
(709
)
 
(1,300
)
 
(824
)
Recognized net loss
 
1,267

 
2,723

 
149

 
56

 
801

 
443

Net other postretirement benefit (income)/cost
 

($2,091
)
 

$23,165

 

($982
)
 

($1,455
)
 

($2,827
)
 

$561

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit for the period
 

$—

 

($12,845
)
 

$—

 

$—

 

($8,536
)
 

($3,845
)
Net loss
 
55,642

 
61,049

 
9,525

 
6,309

 
24,482

 
10,596

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
2,441

 
5,614

 
915

 
709

 
1,300

 
824

Amortization of net loss
 
(1,267
)
 
(2,723
)
 
(149
)
 
(56
)
 
(801
)
 
(443
)
Total
 

$56,816

 

$51,095

 

$10,291

 

$6,962

 

$16,445

 

$7,132

Total recognized as net periodic other postretirement income, regulatory asset, and/or AOCI (before tax)
 

$54,725

 

$74,260

 

$9,309

 

$5,507

 

$13,618

 

$7,693

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($2,441
)
 

($7,467
)
 

($916
)
 

($709
)
 

($2,723
)
 

($1,465
)
Net loss
 

$5,356

 

$7,118

 

$860

 

$470

 

$2,740

 

$1,198





2013
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$9,619

 

$16,451

 

$3,246

 

$1,752

 

$3,760

 

$3,580

Interest cost on APBO
 
13,545

 
18,374

 
4,289

 
3,135

 
6,076

 
2,945

Expected return on assets
 
(16,843
)
 

 
(5,335
)
 
(4,101
)
 
(9,391
)
 
(3,350
)
Amortization of prior service credit
 
(689
)
 
(1,450
)
 
(204
)
 
(24
)
 
(501
)
 
(126
)
Recognized net loss
 
7,976

 
9,648

 
2,534

 
1,509

 
3,744

 
1,896

Curtailment loss
 
4,517

 
3,394

 
596

 
354

 
1,436

 
760

Net other postretirement benefit cost
 

$18,125

 

$46,417

 

$5,126

 

$2,625

 

$5,124

 

$5,705

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit for the period
 

($11,617
)
 

($27,549
)
 

($4,714
)
 

($4,469
)
 

($5,359
)
 

($4,591
)
Net loss
 
(81,236
)
 
(84,681
)
 
(30,018
)
 
(18,508
)
 
(34,562
)
 
(17,579
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
689

 
1,450

 
204

 
24

 
501

 
126

Acceleration of prior service credit/(cost) due to curtailment
 
78

 
132

 
20

 
(4
)
 
62

 
9

Amortization of net loss
 
(7,976
)
 
(9,648
)
 
(2,534
)
 
(1,509
)
 
(3,744
)
 
(1,896
)
Total
 

($100,062
)
 

($120,296
)
 

($37,042
)
 

($24,466
)
 

($43,102
)
 

($23,931
)
Total recognized as net periodic other postretirement cost, regulatory asset, and/or AOCI (before tax)
 

($81,937
)
 

($73,879
)
 

($31,916
)
 

($21,841
)
 

($37,978
)
 

($18,226
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($2,441
)
 

($5,612
)
 

($918
)
 

($709
)
 

($1,301
)
 

($824
)
Net loss
 

$1,267

 

$2,723

 

$149

 

$56

 

$800

 

$464

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheets of the Registrant Subsidiaries as of December 31, 2015 and 2014
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$303,716

 

$394,946

 

$83,162

 

$63,779

 

$130,145

 

$60,754

Service cost
 
6,957

 
9,893

 
2,028

 
818

 
2,000

 
1,881

Interest cost
 
12,518

 
16,311

 
3,436

 
2,608

 
5,366

 
2,511

Plan amendments
 
(18,035
)
 
(1,361
)
 

 

 

 
(644
)
Plan participant contributions
 
6,818

 
6,864

 
1,884

 
1,259

 
2,092

 
1,530

Actuarial gain
 
(34,217
)
 
(47,043
)
 
(6,407
)
 
(12,118
)
 
(17,052
)
 
(3,973
)
Benefits paid
 
(19,476
)
 
(24,182
)
 
(6,927
)
 
(4,532
)
 
(8,275
)
 
(4,532
)
Medicare Part D subsidy received
 
619

 
825

 
206

 
137

 
306

 
118

Balance at end of year
 

$258,900

 

$356,253

 

$77,382

 

$51,951

 

$114,582

 

$57,645

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at beginning of year
 

$244,191

 

$—

 

$80,935

 

$71,004

 

$135,733

 

$48,293

Actual return on plan assets
 
(3,049
)
 

 
(1,015
)
 
(1,504
)
 
(1,794
)
 
(634
)
Employer contributions
 
14,722

 
17,318

 
661

 
3,654

 
2,618

 
260

Plan participant contributions
 
6,818

 
6,864

 
1,884

 
1,259

 
2,092

 
1,530

Benefits paid
 
(19,476
)
 
(24,182
)
 
(6,927
)
 
(4,532
)
 
(8,275
)
 
(4,532
)
Fair value of assets at end of year
 

$243,206

 

$—

 

$75,538

 

$69,881

 

$130,374

 

$44,917

Funded status
 

($15,694
)
 

($356,253
)
 

($1,844
)
 

$17,930

 

$15,792

 

($12,728
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($18,857
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(15,694
)
 
(337,396
)
 
(1,844
)
 
17,930

 
15,792

 
(12,728
)
Total funded status
 

($15,694
)
 

($356,253
)
 

($1,844
)
 

$17,930

 

$15,792

 

($12,728
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($26,149
)
 

$—

 

($3,225
)
 

($2,917
)
 

($11,018
)
 

($6,902
)
Net loss
 
77,313

 

 
18,594

 
6,458

 
38,806

 
19,557

 
 

$51,164

 

$—

 

$15,369

 

$3,541

 

$27,788

 

$12,655

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($30,874
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
70,743

 

 

 

 

 
 

$—

 

$39,869

 

$—

 

$—

 

$—

 

$—



2014
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$250,734

 

$339,066

 

$74,539

 

$57,874

 

$115,418

 

$53,051

Service cost
 
5,957

 
9,414

 
1,900

 
868

 
2,378

 
2,058

Interest cost
 
12,261

 
16,642

 
3,655

 
2,805

 
5,652

 
2,611

Plan amendments
 

 
(12,845
)
 

 

 
(8,536
)
 
(3,845
)
Plan participant contributions
 
5,195

 
5,071

 
1,396

 
1,044

 
1,655

 
1,061

Actuarial loss
 
49,573

 
61,049

 
7,939

 
5,097

 
21,471

 
9,524

Benefits paid
 
(20,984
)
 
(24,625
)
 
(6,589
)
 
(4,131
)
 
(8,333
)
 
(3,858
)
Medicare Part D subsidy received
 
980

 
1,174

 
322

 
222

 
440

 
152

Balance at end of year
 

$303,716

 

$394,946

 

$83,162

 

$63,779

 

$130,145

 

$60,754

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at beginning of year
 

$231,663

 

$—

 

$73,438

 

$66,539

 

$131,618

 

$48,101

Actual return on plan assets
 
13,066

 

 
4,185

 
3,263

 
7,347

 
2,655

Employer contributions
 
15,251

 
19,554

 
8,505

 
4,289

 
3,446

 
334

Plan participant contributions
 
5,195

 
5,071

 
1,396

 
1,044

 
1,655

 
1,061

Benefits paid
 
(20,984
)
 
(24,625
)
 
(6,589
)
 
(4,131
)
 
(8,333
)
 
(3,858
)
Fair value of assets at end of year
 

$244,191

 

$—

 

$80,935

 

$71,004

 

$135,733

 

$48,293

Funded status
 

($59,525
)
 

($394,946
)
 

($2,227
)
 

$7,225

 

$5,588

 

($12,461
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($18,724
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(59,525
)
 
(376,222
)
 
(2,227
)
 
7,225

 
5,558

 
(12,461
)
Total funded status
 

($59,525
)
 

($394,946
)
 

($2,227
)
 

$7,225

 

$5,558

 

($12,461
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($10,555
)
 

$—

 

($4,141
)
 

($3,626
)
 

($13,741
)
 

($7,723
)
Net loss
 
94,647

 

 
18,680

 
12,738

 
46,453

 
20,450

 
 

$84,092

 

$—

 

$14,539

 

$9,112

 

$32,712

 

$12,727

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($36,980
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
124,904

 

 

 

 

 
 

$—

 

$87,924

 

$—

 

$—

 

$—

 

$—

System Energy [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2015, 2014, and 2013 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components:
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$26,646

 

$34,396

 

$7,929

 

$3,395

 

$6,582

 

$7,827

Interest cost on projected benefit obligation
 
61,885

 
69,465

 
18,007

 
8,432

 
17,414

 
13,970

Expected return on assets
 
(80,102
)
 
(90,803
)
 
(24,420
)
 
(10,899
)
 
(24,887
)
 
(18,271
)
Recognized net loss
 
54,254

 
59,802

 
14,896

 
8,053

 
12,950

 
13,055

Net pension cost
 

$62,683

 

$72,860

 

$16,412

 

$8,981

 

$12,059

 

$16,581

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net (gain)/loss
 

$16,687

 

$16,618

 

$6,329

 

$1,853

 

($4,488
)
 

$101

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(54,254
)
 
(59,802
)
 
(14,896
)
 
(8,053
)
 
(12,950
)
 
(13,055
)
Total
 

($37,567
)
 

($43,184
)
 

($8,567
)
 

($6,200
)
 

($17,438
)
 

($12,954
)
Total recognized as net periodic pension (income)/cost regulatory asset, and/or AOCI (before tax)
 

$25,116

 

$29,676

 

$7,845

 

$2,781

 

($5,379
)
 

$3,627

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$43,747

 

$47,809

 

$11,938

 

$6,460

 

$9,358

 

$10,414


2014
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$20,090

 

$25,706

 

$6,094

 

$2,666

 

$5,142

 

$5,785

Interest cost on projected benefit obligation
 
59,537

 
66,984

 
17,273

 
8,164

 
17,746

 
13,561

Expected return on assets
 
(73,218
)
 
(83,746
)
 
(22,794
)
 
(10,019
)
 
(23,723
)
 
(16,619
)
Amortization of prior service cost
 

 

 

 

 

 
2

Recognized net loss
 
35,956

 
40,446

 
9,415

 
5,796

 
9,356

 
9,500

Net pension cost
 

$42,365

 

$49,390

 

$9,988

 

$6,607

 

$8,521

 

$12,229

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$300,907

 

$318,932

 

$88,199

 

$38,161

 

$65,363

 

$60,763

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 

 

 

 

 

 
(2
)
Amortization of net loss
 
(35,956
)
 
(40,446
)
 
(9,415
)
 
(5,796
)
 
(9,356
)
 
(9,500
)
Total
 

$264,951

 

$278,486

 

$78,784

 

$32,365

 

$56,007

 

$51,261

Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax)
 

$307,316

 

$327,876

 

$88,772

 

$38,972

 

$64,528

 

$63,490

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$54,254

 

$59,802

 

$14,896

 

$8,053

 

$12,950

 

$13,055


2013
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$25,229

 

$31,302

 

$7,295

 

$3,264

 

$6,475

 

$7,242

Interest cost on projected benefit obligation
 
54,473

 
61,598

 
15,802

 
7,462

 
16,303

 
12,170

Expected return on assets
 
(66,951
)
 
(76,930
)
 
(21,139
)
 
(9,117
)
 
(22,277
)
 
(17,249
)
Amortization of prior service cost
 
23

 
92

 
10

 
2

 
6

 
9

Recognized net loss
 
49,517

 
57,481

 
13,189

 
7,878

 
13,302

 
9,560

Curtailment loss
 
4,938

 
4,347

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
2,439

 
359

 
581

 
855

 
1,970

Net pension cost
 

$69,013

 

$80,329

 

$16,283

 

$10,413

 

$16,223

 

$13,702

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net gain
 

($177,105
)
 

($221,844
)
 

($52,525
)
 

($25,419
)
 

($55,772
)
 

($35,511
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
(23
)
 
(92
)
 
(10
)
 
(2
)
 
(6
)
 
(9
)
Amortization of net loss
 
(49,517
)
 
(57,481
)
 
(13,189
)
 
(7,878
)
 
(13,302
)
 
(9,560
)
Total
 

($226,645
)
 

($279,417
)
 

($65,724
)
 

($33,299
)
 

($69,080
)
 

($45,080
)
Total recognized as net periodic pension income, regulatory asset, and/or AOCI (before tax)
 

($157,632
)
 

($199,088
)
 

($49,441
)
 

($22,886
)
 

($52,857
)
 

($31,378
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

$—

 

$—

 

$—

 

$—

 

$—

 

$2

Net loss
 

$35,984

 

$40,295

 

$9,421

 

$5,802

 

$9,363

 

$9,510

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified Pension Obligations, Plan Assets, Funded Status, and Amounts Recognized in the Balance Sheet for the Registrant Subsidiaries as of December 31, 2015 and 2014
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,485,718

 

$1,666,535

 

$432,169

 

$202,555

 

$418,498

 

$334,312

Service cost
 
26,646

 
34,396

 
7,929

 
3,395

 
6,582

 
7,827

Interest cost
 
61,885

 
69,465

 
18,007

 
8,432

 
17,414

 
13,970

Actuarial gain
 
(87,617
)
 
(101,361
)
 
(25,492
)
 
(12,289
)
 
(36,862
)
 
(23,720
)
Benefits paid
 
(86,121
)
 
(104,325
)
 
(24,009
)
 
(11,029
)
 
(22,005
)
 
(20,847
)
Balance at end of year
 

$1,400,511

 

$1,564,710

 

$408,604

 

$191,064

 

$383,627

 

$311,542

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at beginning of year
 

$977,521

 

$1,113,359

 

$301,250

 

$133,344

 

$310,713

 

$217,621

Actual return on plan assets
 
(24,201
)
 
(27,175
)
 
(7,401
)
 
(3,243
)
 
(7,487
)
 
(5,550
)
Employer contributions
 
92,419

 
89,375

 
22,457

 
10,903

 
17,157

 
20,782

Benefits paid
 
(86,121
)
 
(104,325
)
 
(24,009
)
 
(11,029
)
 
(22,005
)
 
(20,847
)
Fair value of assets at end of year
 

$959,618

 

$1,071,234

 

$292,297

 

$129,975

 

$298,378

 

$212,006

Funded status
 

($440,893
)
 

($493,476
)
 

($116,307
)
 

($61,089
)
 

($85,249
)
 

($99,536
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($440,893
)
 

($493,476
)
 

($116,307
)
 

($61,089
)
 

($85,249
)
 

($99,536
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$684,552

 

$687,305

 

$190,406

 

$95,941

 

$159,085

 

$159,508

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$51,733

 

$—

 

$—

 

$—

 

$—


2014
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,192,640

 

$1,341,212

 

$345,824

 

$163,707

 

$356,080

 

$270,789

Service cost
 
20,090

 
25,706

 
6,094

 
2,666

 
5,142

 
5,785

Interest cost
 
59,537

 
66,984

 
17,273

 
8,164

 
17,746

 
13,561

Actuarial loss
 
279,781

 
294,646

 
81,600

 
35,131

 
58,556

 
55,410

Benefits paid
 
(66,330
)
 
(62,013
)
 
(18,622
)
 
(7,113
)
 
(19,026
)
 
(11,233
)
Balance at end of year
 

$1,485,718

 

$1,666,535

 

$432,169

 

$202,555

 

$418,498

 

$334,312

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at beginning of year
 

$896,295

 

$1,031,187

 

$281,837

 

$122,960

 

$295,751

 

$196,328

Actual return on plan assets
 
52,092

 
59,460

 
16,196

 
6,988

 
16,916

 
11,265

Employer contributions
 
95,464

 
84,725

 
21,839

 
10,509

 
17,072

 
21,261

Benefits paid
 
(66,330
)
 
(62,013
)
 
(18,622
)
 
(7,113
)
 
(19,026
)
 
(11,233
)
Fair value of assets at end of year
 

$977,521

 

$1,113,359

 

$301,250

 

$133,344

 

$310,713

 

$217,621

Funded status
 

($508,197
)
 

($553,176
)
 

($130,919
)
 

($69,211
)
 

($107,785
)
 

($116,691
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($508,197
)
 

($553,176
)
 

($130,919
)
 

($69,211
)
 

($107,785
)
 

($116,691
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$722,119

 

$741,474

 

$198,972

 

$102,141

 

$176,522

 

$172,463

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$40,748

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2015 and 2014 was as follows:
 
December 31,
 
2015
 
2014
 
(In Thousands)
Entergy Arkansas

$1,309,903

 

$1,379,108

Entergy Louisiana

$1,436,535

 

$1,523,691

Entergy Mississippi

$379,775

 

$399,300

Entergy New Orleans

$176,692

 

$186,473

Entergy Texas

$359,687

 

$391,296

System Energy

$286,917

 

$305,556

Estimated Future Benefit Payments
Based upon the same assumptions, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for the Registrant Subsidiaries for their employees will be as follows:
Estimated Future
Qualified Pension
Benefits Payments
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2016
 

$71,847

 

$68,238

 

$20,061

 

$8,094

 

$19,442

 

$13,043

2017
 

$72,566

 

$70,537

 

$20,805

 

$8,426

 

$20,185

 

$13,320

2018
 

$73,854

 

$73,422

 

$21,544

 

$8,902

 

$20,955

 

$13,791

2019
 

$75,442

 

$76,224

 

$22,237

 

$9,321

 

$21,604

 

$14,153

2020
 

$77,137

 

$79,554

 

$23,168

 

$9,910

 

$22,438

 

$14,950

2021 - 2025
 

$423,691

 

$460,606

 

$127,084

 

$58,280

 

$123,521

 

$89,766

Estimated Future
Non-Qualified
Pension Benefits Payments
 

 
Entergy
Arkansas
 

 
Entergy
Louisiana
 

 
Entergy
Mississippi
 

Entergy
New Orleans
 

 
Entergy
Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
2016
 

$2,128

 

$237

 

$119

 

$19

 

$773

2017
 

$223

 

$230

 

$130

 

$19

 

$731

2018
 

$217

 

$222

 

$119

 

$19

 

$702

2019
 

$211

 

$214

 

$117

 

$46

 

$680

2020
 

$265

 

$206

 

$229

 

$31

 

$751

2021 - 2025
 

$1,579

 

$961

 

$863

 

$218

 

$3,255


Estimated Future
Other Postretirement
Benefits Payments (before Medicare Part D Subsidy)
 
 
Entergy
Arkansas
 
 
 
Entergy
Louisiana
 
 
 
 
 
Entergy
Mississippi
 
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2016
 

$16,001

 

$18,946

 

$4,106

 

$3,763

 

$6,244

 

$3,051

2017
 

$15,925

 

$19,244

 

$4,168

 

$3,755

 

$6,448

 

$3,115

2018
 

$16,249

 

$20,046

 

$4,402

 

$3,803

 

$6,864

 

$3,183

2019
 

$16,292

 

$20,863

 

$4,509

 

$3,820

 

$7,177

 

$3,290

2020
 

$16,221

 

$21,501

 

$4,677

 

$3,785

 

$7,389

 

$3,349

2021 - 2025
 

$82,430

 

$115,765

 

$25,004

 

$18,266

 

$38,692

 

$18,094


Estimated
Future
Medicare Part D
Subsidy
 
 
Entergy
Arkansas
 
 
 
Entergy
Louisiana
 
 
 
Entergy
Mississippi
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2016
 

$86

 

$89

 

$31

 

$22

 

$36

 

$11

2017
 

$96

 

$99

 

$34

 

$23

 

$39

 

$13

2018
 

$305

 

$313

 

$107

 

$70

 

$120

 

$44

2019
 

$339

 

$344

 

$117

 

$73

 

$128

 

$51

2020
 

$377

 

$380

 

$125

 

$77

 

$137

 

$60

2021 - 2025
 

$2,422

 

$2,487

 

$774

 

$430

 

$832

 

$465

One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in the assumed health care cost trend rate for 2015 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2015
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
Increase/(Decrease)
(In Thousands)
Entergy Arkansas
 

$27,571

 

$3,112

 

($22,839
)
 

($2,442
)
Entergy Louisiana
 

$42,312

 

$4,132

 

($34,837
)
 

($3,274
)
Entergy Mississippi
 

$9,032

 

$850

 

($7,412
)
 

($668
)
Entergy New Orleans
 

$4,741

 

$404

 

($3,985
)
 

($329
)
Entergy Texas
 

$13,195

 

$1,055

 

($10,991
)
 

($851
)
System Energy
 

$7,422

 

$721

 

($6,085
)
 

($570
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2016:
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
(In Thousands)
Pension Contributions

$82,829

 

$83,907

 

$19,914

 

$10,693

 

$15,771

 

$20,195

Other Postretirement Contributions

$4,238

 

$18,946

 

$—

 

$3,669

 

$3,231

 

$—

System Energy [Member] | Other Postretirement [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2015, 2014, and 2013 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
 
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$6,957

 

$9,893

 

$2,028

 

$818

 

$2,000

 

$1,881

Interest cost on APBO
 
12,518

 
16,311

 
3,436

 
2,608

 
5,366

 
2,511

Expected return on assets
 
(19,190
)
 

 
(6,166
)
 
(4,804
)
 
(10,351
)
 
(3,644
)
Amortization of prior credit
 
(2,441
)
 
(7,467
)
 
(916
)
 
(709
)
 
(2,723
)
 
(1,465
)
Recognized net loss
 
5,356

 
7,118

 
860

 
470

 
2,740

 
1,198

Net other postretirement benefit (income)/cost
 

$3,200

 

$25,855

 

($758
)
 

($1,617
)
 

($2,968
)
 

$481

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit for the period
 

($18,035
)
 

($1,361
)
 

$—

 

$—

 

$—

 

($644
)
Net (gain)/loss
 
(11,978
)
 
(47,043
)
 
774

 
(5,810
)
 
(4,907
)
 
305

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 

 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
2,441

 
7,467

 
916

 
709

 
2,723

 
1,465

Amortization of net loss
 
(5,356
)
 
(7,118
)
 
(860
)
 
(470
)
 
(2,740
)
 
(1,198
)
Total
 

($32,928
)
 

($48,055
)
 

$830

 

($5,571
)
 

($4,924
)
 

($72
)
Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax)
 

($29,728
)
 

($22,200
)
 

$72

 

($7,188
)
 

($7,892
)
 

$409

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($5,472
)
 

($7,783
)
 

($933
)
 

($745
)
 

($2,722
)
 

($1,570
)
Net loss
 

$4,256

 

$2,926

 

$893

 

$146

 

$2,148

 

$1,149


2014
 
 
Entergy
Arkansas

 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$5,957

 

$9,414

 

$1,900

 

$868

 

$2,378

 

$2,058

Interest cost on APBO
 
12,261

 
16,642

 
3,655

 
2,805

 
5,652

 
2,611

Expected return on assets
 
(19,135
)
 

 
(5,771
)
 
(4,475
)
 
(10,358
)
 
(3,727
)
Amortization of prior credit
 
(2,441
)
 
(5,614
)
 
(915
)
 
(709
)
 
(1,300
)
 
(824
)
Recognized net loss
 
1,267

 
2,723

 
149

 
56

 
801

 
443

Net other postretirement benefit (income)/cost
 

($2,091
)
 

$23,165

 

($982
)
 

($1,455
)
 

($2,827
)
 

$561

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit for the period
 

$—

 

($12,845
)
 

$—

 

$—

 

($8,536
)
 

($3,845
)
Net loss
 
55,642

 
61,049

 
9,525

 
6,309

 
24,482

 
10,596

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
2,441

 
5,614

 
915

 
709

 
1,300

 
824

Amortization of net loss
 
(1,267
)
 
(2,723
)
 
(149
)
 
(56
)
 
(801
)
 
(443
)
Total
 

$56,816

 

$51,095

 

$10,291

 

$6,962

 

$16,445

 

$7,132

Total recognized as net periodic other postretirement income, regulatory asset, and/or AOCI (before tax)
 

$54,725

 

$74,260

 

$9,309

 

$5,507

 

$13,618

 

$7,693

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($2,441
)
 

($7,467
)
 

($916
)
 

($709
)
 

($2,723
)
 

($1,465
)
Net loss
 

$5,356

 

$7,118

 

$860

 

$470

 

$2,740

 

$1,198





2013
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$9,619

 

$16,451

 

$3,246

 

$1,752

 

$3,760

 

$3,580

Interest cost on APBO
 
13,545

 
18,374

 
4,289

 
3,135

 
6,076

 
2,945

Expected return on assets
 
(16,843
)
 

 
(5,335
)
 
(4,101
)
 
(9,391
)
 
(3,350
)
Amortization of prior service credit
 
(689
)
 
(1,450
)
 
(204
)
 
(24
)
 
(501
)
 
(126
)
Recognized net loss
 
7,976

 
9,648

 
2,534

 
1,509

 
3,744

 
1,896

Curtailment loss
 
4,517

 
3,394

 
596

 
354

 
1,436

 
760

Net other postretirement benefit cost
 

$18,125

 

$46,417

 

$5,126

 

$2,625

 

$5,124

 

$5,705

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit for the period
 

($11,617
)
 

($27,549
)
 

($4,714
)
 

($4,469
)
 

($5,359
)
 

($4,591
)
Net loss
 
(81,236
)
 
(84,681
)
 
(30,018
)
 
(18,508
)
 
(34,562
)
 
(17,579
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
689

 
1,450

 
204

 
24

 
501

 
126

Acceleration of prior service credit/(cost) due to curtailment
 
78

 
132

 
20

 
(4
)
 
62

 
9

Amortization of net loss
 
(7,976
)
 
(9,648
)
 
(2,534
)
 
(1,509
)
 
(3,744
)
 
(1,896
)
Total
 

($100,062
)
 

($120,296
)
 

($37,042
)
 

($24,466
)
 

($43,102
)
 

($23,931
)
Total recognized as net periodic other postretirement cost, regulatory asset, and/or AOCI (before tax)
 

($81,937
)
 

($73,879
)
 

($31,916
)
 

($21,841
)
 

($37,978
)
 

($18,226
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($2,441
)
 

($5,612
)
 

($918
)
 

($709
)
 

($1,301
)
 

($824
)
Net loss
 

$1,267

 

$2,723

 

$149

 

$56

 

$800

 

$464

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheets of the Registrant Subsidiaries as of December 31, 2015 and 2014
2015
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$303,716

 

$394,946

 

$83,162

 

$63,779

 

$130,145

 

$60,754

Service cost
 
6,957

 
9,893

 
2,028

 
818

 
2,000

 
1,881

Interest cost
 
12,518

 
16,311

 
3,436

 
2,608

 
5,366

 
2,511

Plan amendments
 
(18,035
)
 
(1,361
)
 

 

 

 
(644
)
Plan participant contributions
 
6,818

 
6,864

 
1,884

 
1,259

 
2,092

 
1,530

Actuarial gain
 
(34,217
)
 
(47,043
)
 
(6,407
)
 
(12,118
)
 
(17,052
)
 
(3,973
)
Benefits paid
 
(19,476
)
 
(24,182
)
 
(6,927
)
 
(4,532
)
 
(8,275
)
 
(4,532
)
Medicare Part D subsidy received
 
619

 
825

 
206

 
137

 
306

 
118

Balance at end of year
 

$258,900

 

$356,253

 

$77,382

 

$51,951

 

$114,582

 

$57,645

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at beginning of year
 

$244,191

 

$—

 

$80,935

 

$71,004

 

$135,733

 

$48,293

Actual return on plan assets
 
(3,049
)
 

 
(1,015
)
 
(1,504
)
 
(1,794
)
 
(634
)
Employer contributions
 
14,722

 
17,318

 
661

 
3,654

 
2,618

 
260

Plan participant contributions
 
6,818

 
6,864

 
1,884

 
1,259

 
2,092

 
1,530

Benefits paid
 
(19,476
)
 
(24,182
)
 
(6,927
)
 
(4,532
)
 
(8,275
)
 
(4,532
)
Fair value of assets at end of year
 

$243,206

 

$—

 

$75,538

 

$69,881

 

$130,374

 

$44,917

Funded status
 

($15,694
)
 

($356,253
)
 

($1,844
)
 

$17,930

 

$15,792

 

($12,728
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($18,857
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(15,694
)
 
(337,396
)
 
(1,844
)
 
17,930

 
15,792

 
(12,728
)
Total funded status
 

($15,694
)
 

($356,253
)
 

($1,844
)
 

$17,930

 

$15,792

 

($12,728
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($26,149
)
 

$—

 

($3,225
)
 

($2,917
)
 

($11,018
)
 

($6,902
)
Net loss
 
77,313

 

 
18,594

 
6,458

 
38,806

 
19,557

 
 

$51,164

 

$—

 

$15,369

 

$3,541

 

$27,788

 

$12,655

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($30,874
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
70,743

 

 

 

 

 
 

$—

 

$39,869

 

$—

 

$—

 

$—

 

$—



2014
 
 
Entergy
Arkansas
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$250,734

 

$339,066

 

$74,539

 

$57,874

 

$115,418

 

$53,051

Service cost
 
5,957

 
9,414

 
1,900

 
868

 
2,378

 
2,058

Interest cost
 
12,261

 
16,642

 
3,655

 
2,805

 
5,652

 
2,611

Plan amendments
 

 
(12,845
)
 

 

 
(8,536
)
 
(3,845
)
Plan participant contributions
 
5,195

 
5,071

 
1,396

 
1,044

 
1,655

 
1,061

Actuarial loss
 
49,573

 
61,049

 
7,939

 
5,097

 
21,471

 
9,524

Benefits paid
 
(20,984
)
 
(24,625
)
 
(6,589
)
 
(4,131
)
 
(8,333
)
 
(3,858
)
Medicare Part D subsidy received
 
980

 
1,174

 
322

 
222

 
440

 
152

Balance at end of year
 

$303,716

 

$394,946

 

$83,162

 

$63,779

 

$130,145

 

$60,754

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at beginning of year
 

$231,663

 

$—

 

$73,438

 

$66,539

 

$131,618

 

$48,101

Actual return on plan assets
 
13,066

 

 
4,185

 
3,263

 
7,347

 
2,655

Employer contributions
 
15,251

 
19,554

 
8,505

 
4,289

 
3,446

 
334

Plan participant contributions
 
5,195

 
5,071

 
1,396

 
1,044

 
1,655

 
1,061

Benefits paid
 
(20,984
)
 
(24,625
)
 
(6,589
)
 
(4,131
)
 
(8,333
)
 
(3,858
)
Fair value of assets at end of year
 

$244,191

 

$—

 

$80,935

 

$71,004

 

$135,733

 

$48,293

Funded status
 

($59,525
)
 

($394,946
)
 

($2,227
)
 

$7,225

 

$5,588

 

($12,461
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($18,724
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(59,525
)
 
(376,222
)
 
(2,227
)
 
7,225

 
5,558

 
(12,461
)
Total funded status
 

($59,525
)
 

($394,946
)
 

($2,227
)
 

$7,225

 

$5,558

 

($12,461
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($10,555
)
 

$—

 

($4,141
)
 

($3,626
)
 

($13,741
)
 

($7,723
)
Net loss
 
94,647

 

 
18,680

 
12,738

 
46,453

 
20,450

 
 

$84,092

 

$—

 

$14,539

 

$9,112

 

$32,712

 

$12,727

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($36,980
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
124,904

 

 

 

 

 
 

$—

 

$87,924

 

$—

 

$—

 

$—

 

$—