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Retirement, Other Postretirement Benefits, And Defined Contribution Plans (Tables)
12 Months Ended
Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Entergy Corporation and its subsidiaries’ total 2017, 2016, and 2015 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, included the following components:
 
2017
 
2016
 
2015
 
(In Thousands)
Net periodic pension cost:
 

 
 

 
 

Service cost - benefits earned during the period

$133,641

 

$143,244

 

$175,046

Interest cost on projected benefit obligation
260,824

 
261,613

 
302,777

Expected return on assets
(408,225
)
 
(389,465
)
 
(394,618
)
Amortization of prior service cost
261

 
1,079

 
1,561

Recognized net loss
227,720

 
195,298

 
235,922

Curtailment loss

 
3,084

 
374

Special termination benefit

 

 
76

Net periodic pension costs

$214,221

 

$214,853

 

$321,138

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

$368,067

 

$203,229

 

$50,762

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
Amortization of prior service cost
(261
)
 
(1,079
)
 
(1,561
)
Acceleration of prior service cost to curtailment

 
(1,045
)
 
(374
)
Amortization of net loss
(227,720
)
 
(195,298
)
 
(235,922
)
Total

$140,086

 

$5,807

 

($187,095
)
Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax)

$354,307

 

$220,660

 

$134,043

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

$398

 

$261

 

$1,079

Net loss

$274,104

 

$227,720

 

$195,321

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

Qualified pension obligations, plan assets, funded status, amounts recognized in the Consolidated Balance Sheets for Entergy Corporation and its Subsidiaries as of December 31, 2017 and 2016 are as follows:
 
2017
 
2016
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 

 
 

Balance at January 1

$7,142,567

 

$6,848,238

Service cost
133,641

 
143,244

Interest cost
260,824

 
261,613

Curtailment

 
2,039

Actuarial loss
767,849

 
209,360

Employee contributions
40

 
23

Benefits paid
(317,834
)
 
(321,950
)
Balance at December 31

$7,987,087

 

$7,142,567

Change in Plan Assets
 

 
 

Fair value of assets at January 1

$5,171,202

 

$4,707,433

Actual return on plan assets
808,007

 
395,596

Employer contributions
409,901

 
390,100

Employee contributions
40

 
23

Benefits paid
(317,834
)
 
(321,950
)
Fair value of assets at December 31

$6,071,316

 

$5,171,202

Funded status

($1,915,771
)
 

($1,971,365
)
Amount recognized in the balance sheet
 
 
 
Non-current liabilities

($1,915,771
)
 

($1,971,365
)
Amount recognized as a regulatory asset
 
 
 
Net loss

$2,418,206

 

$2,326,349

Amount recognized as AOCI (before tax)
 
 
 
Prior service cost

$398

 

$659

Net loss
667,766

 
619,276

 

$668,164

 

$619,935

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, 2017:
 
Qualified Pension Costs
 
Other Postretirement Costs
 
Non-Qualified Pension Costs
 
Total
 
(In Thousands)
Entergy
 
 
 
 
 
 
 
Amortization of prior service cost

($261
)
 

$26,867

 

($355
)
 

$26,251

Amortization of loss
(73,800
)
 
(8,805
)
 
(3,397
)
 
(86,002
)
Settlement loss

 

 
(7,544
)
 
(7,544
)
 

($74,061
)
 

$18,062

 

($11,296
)
 

($67,295
)
Entergy Louisiana
 
 
 
 
 
 
 
Amortization of prior service cost

$—

 

$7,735

 

($1
)
 

$7,734

Amortization of loss
(3,459
)
 
(1,859
)
 
(9
)
 
(5,327
)
 

($3,459
)
 

$5,876

 

($10
)
 

$2,407


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, 2016:
 
Qualified Pension Costs
 
Other Postretirement Costs
 
Non-Qualified Pension Costs
 
Total
 
(In Thousands)
Entergy
 
 
 
 
 
 
 
Amortization of prior service cost

($1,079
)


$30,949

 

($456
)
 

$29,414

Acceleration of prior service cost due to curtailment
(1,045
)
 

 

 
(1,045
)
Amortization of loss
(49,930
)
 
(8,248
)
 
(2,515
)
 
(60,693
)
Settlement loss

 

 
(2,007
)
 
(2,007
)
 

($52,054
)
 

$22,701

 

($4,978
)
 

($34,331
)
Entergy Louisiana
 
 
 
 
 
 
 
Amortization of prior service cost

$—



$7,787

 

($1
)
 

$7,786

Amortization of loss
(3,345
)
 
(2,926
)
 
(10
)
 
(6,281
)
 

($3,345
)
 

$4,861

 

($11
)
 

$1,505

Target Asset Allocation
Entergy’s qualified pension and postretirement weighted-average asset allocations by asset category at December 31, 2017 and 2016 and the target asset allocation and ranges for 2017 are as follows:
Pension Asset Allocation
 
Target
 
Range
 
Actual 2017
 
Actual 2016
Domestic Equity Securities
 
45%
 
37%
to
53%
 
45%
 
46%
International Equity Securities
 
20%
 
16%
to
24%
 
20%
 
20%
Fixed Income Securities
 
35%
 
32%
to
38%
 
34%
 
33%
Other
 
0%
 
0%
to
10%
 
1%
 
1%


Postretirement Asset Allocation
 
Non-Taxable and Taxable
 
 
Target
 
Range
 
Actual 2017
 
Actual 2016
Domestic Equity Securities
 
27%
 
22%
to
32%
 
30%
 
40%
International Equity Securities
 
18%
 
13%
to
23%
 
20%
 
27%
Fixed Income Securities
 
55%
 
50%
to
60%
 
50%
 
33%
Other
 
0%
 
0%
to
5%
 
0%
 
0%
Investments Held For Qualified Pension And Other Postretirement Plans Measured At Fair Value
The following tables set forth by level within the fair value hierarchy, measured at fair value on a recurring basis at December 31, 2017, and December 31, 2016, a summary of the investments held in the master trusts for Entergy’s qualified pension and other postretirement plans in which the Registrant Subsidiaries participate.

Qualified Defined Benefit Pension Plan Trusts
2017
 
Level 1
 
Level 2
 
Level 3
 
Total
 
 
(In Thousands)
Equity securities:
 
 
 
 
 
 
 
 
Corporate stocks:
 
 
 
 
 
 
 
 
Preferred
 

$11,461

(b)

$—

 

$—

 

$11,461

Common
 
663,923

(b)
34

(b)

 
663,957

Common collective trusts (c)
 


 


 


 
3,198,799

Registered investment companies
 
125,174

(d)

 

 
125,174

Fixed income securities:
 
 
 
 
 
 
 
 
U.S. Government securities
 

(b)
638,832

(a)

 
638,832

Corporate debt instruments
 

 
619,735

(a)

 
619,735

Registered investment companies (e)
 
45,768

(d)
2,735

(d)

 
764,251

Other
 
46

(f)
62,559

(f)

 
62,605

Other:
 
 
 
 
 
 
 
 
Insurance company general account (unallocated contracts)
 

 
37,994

(g)

 
37,994

Total investments
 

$846,372

 

$1,361,889

 

$—

 

$6,122,808

Cash
 
 
 
 
 
 
 
1,508

Other pending transactions
 
 
 
 
 
 
 
5,179

Less: Other postretirement assets included in total investments
 
 
 
 
 
 
 
(58,179
)
Total fair value of qualified pension assets
 
 
 
 
 
 
 

$6,071,316


2016
 
Level 1
 
Level 2
 
Level 3
 
Total
 
 
(In Thousands)
Short-term investments
 

$—

 

$3,610

(a)

$—

 

$3,610

Equity securities:
 
 
 
 
 
 
 
 
Corporate stocks:
 
 
 
 
 
 
 
 
Preferred
 
6,423

(b)

 

 
6,423

Common
 
745,715

(b)
39

(b)

 
745,754

Common collective trusts (c)
 


 


 


 
2,072,743

103-12 investment entities (h)
 

 

 

 
335,818

Registered investment companies
 
258,879

(d)

 

 
258,879

Fixed income securities:
 
 
 
 
 
 
 
 
U.S. Government securities
 
136

(b)
370,545

(a)

 
370,681

Corporate debt instruments
 

 
630,726

(a)

 
630,726

Registered investment companies (e)
 
35,216

(d)
2,695

(d)

 
640,836

Other
 
34

(f)
105,613

(f)

 
105,647

Other:
 
 
 
 
 
 
 
 
Insurance company general account (unallocated contracts)
 

 
37,111

(g)

 
37,111

Total investments
 

$1,046,403

 

$1,150,339

 

$—

 

$5,208,228

Cash
 
 
 
 
 
 
 
929

Other pending transactions
 
 
 
 
 
 
 
8,869

Less: Other postretirement assets included in total investments
 
 
 
 
 
 
 
(46,824
)
Total fair value of qualified pension assets
 
 
 
 
 
 
 

$5,171,202


Other Postretirement Trusts
2017
 
Level 1
 
Level 2
 
Level 3
 
Total
 
 
(In Thousands)
Equity securities:
 
 
 
 
 
 
 
 
Common collective trust (c)
 
 
 
 
 
 
 

$300,139

Fixed income securities:
 
 
 
 
 
 
 
 

U.S. Government securities
 
81,602

(b)
76,790

(a)

 
158,392

Corporate debt instruments
 

 
92,869

(a)

 
92,869

Registered investment companies
 
3,127

(d)

 

 
3,127

Other
 

 
45,627

(f)

 
45,627

Total investments
 

$84,729

 

$215,286

 

$—

 

$600,154

Other pending transactions
 
 
 
 
 
 
 
994

Plus:  Other postretirement assets included in the investments of the qualified pension trust
 
 
 
 
 
 
 
58,179

Total fair value of other postretirement assets
 
 
 
 
 
 
 

$659,327


2016
 
Level 1
 
Level 2
 
Level 3
 
Total
 
 
(In Thousands)
Equity securities:
 
 
 
 
 
 
 
 
Common collective trust (c)
 
 
 
 
 
 
 

$368,704

Fixed income securities:
 
 
 
 
 
 
 
 

U.S. Government securities
 
30,632

(b)
43,097

(a)

 
73,729

Corporate debt instruments
 

 
58,787

(a)

 
58,787

Registered investment companies
 
3,123

(d)

 

 
3,123

Other
 

 
45,389

(f)

 
45,389

Total investments
 

$33,755

 

$147,273

 

$—

 

$549,732

Other pending transactions
 
 
 
 
 
 
 
104

Plus:  Other postretirement assets included in the investments of the qualified pension trust
 
 
 
 
 
 
 
46,824

Total fair value of other postretirement assets
 
 
 
 
 
 
 

$596,660


(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. Certain of these common collective trusts are not publicly quoted, and are valued by the fund administrators using net asset value as a practical expedient. Accordingly, these funds are not assigned a level in the fair value table.
(d)
Registered investment companies are money market mutual funds with a stable net asset value of one dollar per share. Registered investment companies may hold investments in domestic and international bond markets or domestic equities and estimate fair value using net asset value per share.
(e)
Certain of these registered investment companies are not publicly quoted, and are valued by the fund administrators using net asset value as a practical expedient. Accordingly, these funds are not assigned a level in the fair value table.
(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. 103-12 investment entities estimate fair value using net asset value as a practical expedient. Accordingly, these funds are not assigned a level in the fair value table.

Estimated Future Benefit Payments
Based upon the assumptions used to measure Entergy’s qualified pension and other postretirement benefit obligations at December 31, 2017, 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)
 
 
 
 
 
 
 
2018

$412,057

 

$26,375

 

$82,087

 

$745

2019

$435,880

 

$10,108

 

$86,685

 

$842

2020

$447,224

 

$13,364

 

$89,508

 

$956

2021

$462,624

 

$10,765

 

$92,087

 

$1,071

2022

$470,846

 

$17,425

 

$94,427

 

$1,195

2023 - 2027

$2,478,959

 

$72,181

 

$475,991

 

$8,109

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, 2017 and 2016 were as follows:
 
2017
 
2016
Weighted-average discount rate:
 
 
 
Qualified pension
3.70% - 3.82% Blended 3.78%
 
4.30% - 4.49% Blended 4.39%
Other postretirement
3.72%
 
4.30%
Non-qualified pension
3.34%
 
3.63%
Weighted-average rate of increase in future compensation levels
3.98%
 
3.98%
Assumed health care trend rate:
 
 
 
Pre-65
6.95%
 
6.55%
Post-65
7.25%
 
7.25%
Ultimate rate
4.75%
 
4.75%
Year ultimate rate is reached and beyond:

 
 
    Pre-65
2027
 
2026
    Post-65
2027
 
2026
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 20172016, and 2015 were as follows:
 
2017
 
2016
 
2015
Weighted-average discount rate:
 
 
 
 
 
Qualified pension:
 
 
 
 
 
    Service cost
4.75%
 
5.00%
 
4.27%
    Interest cost
3.73%
 
3.90%
 
4.27%
Other postretirement:
 
 
 
 
 
    Service cost
4.60%
 
4.92%
 
4.23%
    Interest cost
3.61%
 
3.78%
 
4.23%
Non-qualified pension:
 
 
 
 
 
    Service cost
3.65%
 
3.65%
 
3.61%
    Interest cost
3.10%
 
3.10%
 
3.61%
Weighted-average rate of increase in future compensation levels
3.98%
 
4.23%
 
4.23%
Expected long-term rate of return on plan assets:
 
 
 
 
 
Pension assets
7.50%
 
7.75%
 
8.25%
Other postretirement non-taxable assets
6.50% - 7.50%
 
7.75%
 
8.05%
Other postretirement taxable assets
5.75%
 
6.00%
 
6.25%
Assumed health care trend rate:
 
 
 
 
 
Pre-65
6.55%
 
6.75%
 
7.10%
Post-65
7.25%
 
7.55%
 
7.70%
Ultimate rate
4.75%
 
4.75%
 
4.75%
Year ultimate rate is reached and beyond:

 

 

    Pre-65
2026
 
2024
 
2023
    Post-65
2026
 
2024
 
2023
One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in Entergy’s assumed health care cost trend rate for 2017 would have the following effects:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2017
 
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
 

$166,814

 

$10,221

 

($139,648
)
 

($8,385
)
Other Postretirement Benefit Plan [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Entergy Corporation’s and its subsidiaries’ total 2017, 2016, and 2015 other postretirement benefit costs, including amounts capitalized and amounts recognized as a regulatory asset and/or other comprehensive income, included the following components:
 
2017
 
2016
 
2015
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
Service cost - benefits earned during the period

$26,915

 

$32,291

 

$45,305

Interest cost on accumulated postretirement benefit obligation (APBO)
55,838

 
56,331

 
71,934

Expected return on assets
(37,630
)
 
(41,820
)
 
(45,375
)
Amortization of prior service credit
(41,425
)
 
(45,490
)
 
(37,280
)
Recognized net loss
21,905

 
18,214

 
31,573

Net other postretirement benefit cost

$25,603

 

$19,526

 

$66,157

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

($2,564
)
 

($20,353
)
 

($48,192
)
Net (gain)/loss
(66,922
)
 
49,805

 
(154,339
)
Amounts reclassified from regulatory asset and /or AOCI to net periodic benefit cost in the current year:
 
 
 
 
 
Amortization of prior service credit
41,425

 
45,490

 
37,280

Amortization of net loss
(21,905
)
 
(18,214
)
 
(31,573
)
Total

($49,966
)
 

$56,728

 

($196,824
)
Total recognized as net periodic benefit income/(cost), regulatory asset, and/or AOCI (before tax)

($24,363
)
 

$76,254

 

($130,667
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic benefit cost in the following year
 
 
 
 
 
Prior service credit

($37,002
)
 

($41,425
)
 

($45,485
)
Net loss

$13,729

 

$21,905

 

$18,214

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

Other postretirement benefit obligations, plan assets, funded status, and amounts not yet recognized and recognized in the Consolidated Balance Sheets of Entergy Corporation and its Subsidiaries as of December 31, 2017 and 2016 are as follows:
 
2017
 
2016
 
(In Thousands)
Change in APBO
 

 
 

Balance at January 1

$1,568,963

 

$1,530,829

Service cost
26,915

 
32,291

Interest cost
55,838

 
56,331

Plan amendments
(2,564
)
 
(20,353
)
Plan participant contributions
35,080

 
27,686

Actuarial (gain)/loss
(23,409
)
 
46,201

Benefits paid
(97,829
)
 
(104,477
)
Medicare Part D subsidy received
493

 
455

Balance at December 31

$1,563,487

 

$1,568,963

Change in Plan Assets
 

 
 

Fair value of assets at January 1

$596,660

 

$579,069

Actual return on plan assets
81,143

 
38,216

Employer contributions
44,273

 
56,166

Plan participant contributions
35,080

 
27,686

Benefits paid
(97,829
)
 
(104,477
)
Fair value of assets at December 31

$659,327

 

$596,660

Funded status

($904,160
)
 

($972,303
)
Amounts recognized in the balance sheet
 
 
 
Current liabilities

($45,237
)
 

($45,255
)
Non-current liabilities
(858,923
)
 
(927,048
)
Total funded status

($904,160
)
 

($972,303
)
Amounts recognized as a regulatory asset
 
 
 
Prior service credit

($40,461
)
 

($54,896
)
Net loss
144,966

 
222,540

 

$104,505

 

$167,644

Amounts recognized as AOCI (before tax)
 
 
 
Prior service credit

($65,047
)
 

($89,474
)
Net loss
161,322

 
172,575

 

$96,275

 

$83,101

Entergy Arkansas [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2017, 2016, and 2015 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:
2017
 
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
 

$20,358

 

$27,698

 

$5,890

 

$2,500

 

$5,455

 

$6,145

Interest cost on projected benefit obligation
 
51,776

 
59,235

 
14,927

 
7,163

 
13,569

 
12,364

Expected return on assets
 
(81,707
)
 
(92,067
)
 
(24,526
)
 
(11,199
)
 
(24,722
)
 
(18,650
)
Recognized net loss
 
46,560

 
49,417

 
12,213

 
6,632

 
9,241

 
11,857

Net pension cost
 

$36,987

 

$44,283

 

$8,504

 

$5,096

 

$3,543

 

$11,716

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

$51,569

 

$57,510

 

$14,681

 

$8,601

 

$1,109

 

$27,733

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(46,560
)
 
(49,417
)
 
(12,213
)
 
(6,632
)
 
(9,241
)
 
(11,857
)
Total
 

$5,009

 

$8,093

 

$2,468

 

$1,969

 

($8,132
)
 

$15,876

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

$41,996

 

$52,376

 

$10,972

 

$7,065

 

($4,589
)
 

$27,592

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

$53,650

 

$57,800

 

$14,438

 

$7,816

 

$10,503

 

$14,859


2016
 
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
 

$20,724

 

$28,194

 

$6,250

 

$2,625

 

$5,664

 

$6,263

Interest cost on projected benefit obligation
 
52,219

 
59,478

 
15,245

 
7,256

 
14,228

 
11,966

Expected return on assets
 
(79,087
)
 
(88,383
)
 
(23,923
)
 
(10,748
)
 
(24,248
)
 
(17,836
)
Recognized net loss
 
43,745

 
47,783

 
11,938

 
6,460

 
9,358

 
10,415

Net pension cost
 

$37,601

 

$47,072

 

$9,510

 

$5,593

 

$5,002

 

$10,808

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

$60,968

 

$46,742

 

$10,942

 

$5,463

 

$3,816

 

$20,805

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(43,745
)
 
(47,783
)
 
(11,938
)
 
(6,460
)
 
(9,358
)
 
(10,415
)
Total
 

$17,223

 

($1,041
)
 

($996
)
 

($997
)
 

($5,542
)
 

$10,390

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

$54,824

 

$46,031

 

$8,514

 

$4,596

 

($540
)
 

$21,198

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

$46,560

 

$49,417

 

$12,213

 

$6,632

 

$9,241

 

$11,857


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



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 Sheets for the Registrant Subsidiaries as of December 31, 2017 and 2016 are as follows:
2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$1,454,310

 

$1,624,233

 

$419,201

 

$197,464

 

$386,366

 

$335,381

Service cost
 
20,358

 
27,698

 
5,890

 
2,500

 
5,455

 
6,145

Interest cost
 
51,776

 
59,235

 
14,927

 
7,163

 
13,569

 
12,364

Actuarial loss
 
131,729

 
147,704

 
38,726

 
19,507

 
25,339

 
45,471

Benefits paid
 
(77,417
)
 
(73,170
)
 
(21,195
)
 
(8,738
)
 
(20,009
)
 
(15,312
)
Balance at December 31
 

$1,580,756

 

$1,785,700

 

$457,549

 

$217,896

 

$410,720

 

$384,049

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at
January 1
 

$1,041,592

 

$1,169,147

 

$314,349

 

$142,488

 

$317,576

 

$235,144

Actual return on plan assets
 
161,868

 
182,261

 
48,572

 
22,104

 
48,952

 
36,387

Employer contributions
 
79,625

 
87,503

 
19,116

 
9,893

 
17,004

 
18,213

Benefits paid
 
(77,417
)
 
(73,170
)
 
(21,195
)
 
(8,738
)
 
(20,009
)
 
(15,312
)
Fair value of assets at December 31
 

$1,205,668

 

$1,365,741

 

$360,842

 

$165,747

 

$363,523

 

$274,432

Funded status
 

($375,088
)
 

($419,959
)
 

($96,707
)
 

($52,149
)
 

($47,197
)
 

($109,617
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($375,088
)
 

($419,959
)
 

($96,707
)
 

($52,149
)
 

($47,197
)
 

($109,617
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$706,783

 

$701,324

 

$191,877

 

$96,913

 

$145,412

 

$185,774

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$44,765

 

$—

 

$—

 

$—

 

$—


2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$1,400,511

 

$1,564,710

 

$408,604

 

$191,064

 

$383,627

 

$311,542

Service cost
 
20,724

 
28,194

 
6,250

 
2,625

 
5,664

 
6,263

Interest cost
 
52,219

 
59,478

 
15,245

 
7,256

 
14,228

 
11,966

Actuarial loss
 
62,187

 
48,357

 
11,343

 
5,573

 
4,274

 
20,661

Benefits paid
 
(81,331
)
 
(76,506
)
 
(22,241
)
 
(9,054
)
 
(21,427
)
 
(15,051
)
Balance at December 31
 

$1,454,310

 

$1,624,233

 

$419,201

 

$197,464

 

$386,366

 

$335,381

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$959,618

 

$1,071,234

 

$292,297

 

$129,975

 

$298,378

 

$212,006

Actual return on plan assets
 
80,306

 
89,998

 
24,325

 
10,858

 
24,705

 
17,692

Employer contributions
 
82,999

 
84,421

 
19,968

 
10,709

 
15,920

 
20,497

Benefits paid
 
(81,331
)
 
(76,506
)
 
(22,241
)
 
(9,054
)
 
(21,427
)
 
(15,051
)
Fair value of assets at December 31
 

$1,041,592

 

$1,169,147

 

$314,349

 

$142,488

 

$317,576

 

$235,144

Funded status
 

($412,718
)
 

($455,086
)
 

($104,852
)
 

($54,976
)
 

($68,790
)
 

($100,237
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($412,718
)
 

($455,086
)
 

($104,852
)
 

($54,976
)
 

($68,790
)
 

($100,237
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$701,774

 

$686,337

 

$189,409

 

$94,944

 

$153,544

 

$169,897

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$51,660

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2017 and 2016 was as follows:
 
December 31,
 
2017
 
2016
 
(In Thousands)
Entergy Arkansas

$1,492,876

 

$1,379,265

Entergy Louisiana

$1,652,939

 

$1,513,884

Entergy Mississippi

$430,268

 

$396,081

Entergy New Orleans

$205,316

 

$186,247

Entergy Texas

$387,083

 

$365,251

System Energy

$359,258

 

$315,131

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)
 
 
 
 
 
 
 
 
 
 
 
 
2018
 

$87,295

 

$93,155

 

$25,833

 

$11,484

 

$25,333

 

$17,780

2019
 

$87,832

 

$96,060

 

$25,977

 

$12,202

 

$25,656

 

$18,566

2020
 

$88,905

 

$100,179

 

$27,198

 

$12,463

 

$26,399

 

$19,398

2021
 

$90,278

 

$103,810

 

$27,508

 

$13,087

 

$26,756

 

$20,279

2022
 

$92,061

 

$107,609

 

$27,389

 

$13,207

 

$26,310

 

$21,714

2023 - 2027
 

$479,160

 

$571,926

 

$141,912

 

$69,595

 

$130,905

 

$117,835

Estimated Future Non-Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
2018
 

$376

 

$231

 

$135

 

$21

 

$788

2019
 

$300

 

$219

 

$137

 

$55

 

$764

2020
 

$355

 

$208

 

$290

 

$36

 

$895

2021
 

$310

 

$196

 

$192

 

$39

 

$723

2022
 

$506

 

$186

 

$201

 

$41

 

$662

2023 - 2027
 

$2,196

 

$749

 

$1,462

 

$459

 

$3,762


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)
 
 
 
 
 
 
 
 
 
 
 
 
2018
 

$15,282

 

$18,962

 

$4,677

 

$3,954

 

$6,485

 

$3,246

2019
 

$15,398

 

$19,767

 

$4,818

 

$4,000

 

$6,842

 

$3,363

2020
 

$15,349

 

$20,287

 

$5,043

 

$3,952

 

$7,101

 

$3,381

2021
 

$15,483

 

$20,756

 

$5,218

 

$3,899

 

$7,369

 

$3,537

2022
 

$15,419

 

$21,250

 

$5,331

 

$3,800

 

$7,519

 

$3,595

2023 - 2027
 

$75,293

 

$108,290

 

$26,723

 

$17,698

 

$36,897

 

$17,677


Estimated Future Medicare Part D Subsidy
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2018
 

$164

 

$168

 

$58

 

$38

 

$64

 

$23

2019
 

$185

 

$187

 

$65

 

$39

 

$69

 

$27

2020
 

$209

 

$210

 

$70

 

$41

 

$75

 

$33

2021
 

$230

 

$234

 

$76

 

$43

 

$81

 

$38

2022
 

$254

 

$257

 

$82

 

$46

 

$88

 

$46

2023 - 2027
 

$1,646

 

$1,720

 

$514

 

$259

 

$552

 

$346

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 2017 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2017
 
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
 

$23,612

 

$1,369

 

($19,810
)
 

($1,133
)
Entergy Louisiana
 

$37,240

 

$2,333

 

($31,063
)
 

($1,909
)
Entergy Mississippi
 

$8,666

 

$448

 

($7,276
)
 

($370
)
Entergy New Orleans
 

$4,585

 

$251

 

($3,895
)
 

($208
)
Entergy Texas
 

$12,444

 

$751

 

($10,452
)
 

($618
)
System Energy
 

$7,334

 

$475

 

($6,074
)
 

($387
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2018:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
(In Thousands)
Pension Contributions

$64,062

 

$71,917

 

$14,933

 

$7,250

 

$10,883

 

$13,786

Other Postretirement Contributions

$472

 

$18,962

 

$110

 

$3,669

 

$3,231

 

$16

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2017, 2016, and 2015 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)
2017
 

$3,741

 

$5,079

 

$2,133

 

$731

 

$1,865

2016
 

$3,528

 

$4,746

 

$1,997

 

$708

 

$1,778

2015
 

$3,242

 

$4,324

 

$1,920

 

$721

 

$1,620

Entergy Arkansas [Member] | Non-Qualified Pension Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The following Registrant Subsidiaries 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 2017, 2016, and 2015, was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2017

$679

 

$185

 

$251

 

$73

 

$499

2016

$1,819

 

$231

 

$236

 

$65

 

$504

2015

$446

 

$377

 

$235

 

$64

 

$595

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2017 and 2016 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2017

$4,221

 

$2,061

 

$2,737

 

$583

 

$8,913

2016

$3,897

 

$2,134

 

$2,296

 

$514

 

$8,665

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2017 and 2016 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2017

$3,825

 

$2,061

 

$2,250

 

$519

 

$8,602

2016

$3,439

 

$2,134

 

$1,961

 

$452

 

$8,333

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2017 and 2016:
2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($376
)
 

($231
)
 

($135
)
 

($21
)
 

($788
)
Non-current liabilities
 
(3,845
)
 
(1,830
)
 
(2,603
)
 
(562
)
 
(8,125
)
Total funded status
 

($4,221
)
 

($2,061
)
 

($2,738
)
 

($583
)
 

($8,913
)
Regulatory asset/(liability)
 

$2,995

 

$166

 

$1,186

 

($140
)
 

$133

Accumulated other comprehensive income (before taxes)
 

$—

 

$11

 

$—

 

$—

 

$—


2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($242
)
 

($233
)
 

($137
)
 

($20
)
 

($773
)
Non-current liabilities
 
(3,655
)
 
(1,901
)
 
(2,159
)
 
(495
)
 
(7,892
)
Total funded status
 

($3,897
)
 

($2,134
)
 

($2,296
)
 

($515
)
 

($8,665
)
Regulatory asset/(liability)
 

$2,914

 

$175

 

$876

 

($148
)
 

($316
)
Accumulated other comprehensive income (before taxes)
 

$—

 

$13

 

$—

 

$—

 

$—

Entergy Arkansas [Member] | Other Postretirement Benefit Plan [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2017, 2016, and 2015 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
 
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$3,451

 

$6,373

 

$1,160

 

$567

 

$1,488

 

$1,278

Interest cost on APBO
 
9,020

 
12,101

 
2,759

 
1,874

 
4,494

 
2,236

Expected return on assets
 
(15,836
)
 

 
(4,801
)
 
(4,635
)
 
(8,720
)
 
(2,869
)
Amortization of prior service credit
 
(5,110
)
 
(7,735
)
 
(1,823
)
 
(745
)
 
(2,316
)
 
(1,513
)
Recognized net loss
 
4,460

 
1,859

 
1,675

 
418

 
3,303

 
1,560

Net other postretirement benefit (income)/cost
 

($4,015
)
 

$12,598

 

($1,030
)
 

($2,521
)
 

($1,751
)
 

$692

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net (gain)/loss
 
(29,534
)
 
(1,256
)
 
506

 
(7,342
)
 
(22,255
)
 
(5,459
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 

 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,110

 
7,735

 
1,823

 
745

 
2,316

 
1,513

Amortization of net loss
 
(4,460
)
 
(1,859
)
 
(1,675
)
 
(418
)
 
(3,303
)
 
(1,560
)
Total
 

($28,884
)
 

$4,620

 

$654

 

($7,015
)
 

($23,242
)
 

($5,506
)
Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax)
 

($32,899
)
 

$17,218

 

($376
)
 

($9,536
)
 

($24,993
)
 

($4,814
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($5,110
)
 

($7,735
)
 

($1,823
)
 

($745
)
 

($2,316
)
 

($1,513
)
Net loss
 

$1,154

 

$1,550

 

$1,508

 

$137

 

$823

 

$932


2016
 
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
 

$3,913

 

$7,476

 

$1,543

 

$622

 

$1,590

 

$1,337

Interest cost on APBO
 
9,297

 
13,041

 
2,835

 
1,791

 
4,154

 
2,117

Expected return on assets
 
(17,855
)
 

 
(5,517
)
 
(4,617
)
 
(9,575
)
 
(3,257
)
Amortization of prior service credit
 
(5,472
)
 
(7,787
)
 
(934
)
 
(745
)
 
(2,722
)
 
(1,570
)
Recognized net loss
 
4,256

 
2,926

 
893

 
146

 
2,148

 
1,149

Net other postretirement benefit (income)/cost
 

($5,861
)
 

$15,656

 

($1,180
)
 

($2,803
)
 

($4,405
)
 

($224
)
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
 

($1,007
)
 

($4,647
)
 

($6,219
)
 

$—

 

$—

 

$—

Net (gain)/loss
 
3,331

 
(13,117
)
 
8,715

 
5,717

 
13,378

 
4,997

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,472

 
7,787

 
934

 
745

 
2,722

 
1,570

Amortization of net loss
 
(4,256
)
 
(2,926
)
 
(893
)
 
(146
)
 
(2,148
)
 
(1,149
)
Total
 

$3,540

 

($12,903
)
 

$2,537

 

$6,316

 

$13,952

 

$5,418

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

($2,321
)
 

$2,753

 

$1,357

 

$3,513

 

$9,547

 

$5,194

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

($5,110
)
 

($7,739
)
 

($1,824
)
 

($745
)
 

($2,316
)
 

($1,513
)
Net loss
 

$4,460

 

$1,859

 

$1,675

 

$418

 

$3,303

 

$1,560


2015
 
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
 

$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 service 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

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, 2017 and 2016 are as follows:
2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$258,787

 

$342,500

 

$78,485

 

$55,515

 

$127,700

 

$62,498

Service cost
 
3,451

 
6,373

 
1,160

 
567

 
1,488

 
1,278

Interest cost
 
9,020

 
12,101

 
2,759

 
1,874

 
4,494

 
2,236

Plan participant contributions
 
7,875

 
7,855

 
2,160

 
1,151

 
2,453

 
1,779

Actuarial (gain)/loss
 
(11,691
)
 
(1,256
)
 
5,858

 
(899
)
 
(12,469
)
 
(2,233
)
Benefits paid
 
(18,497
)
 
(22,273
)
 
(5,823
)
 
(4,670
)
 
(6,980
)
 
(4,205
)
Medicare Part D subsidy received
 
74

 
89

 
22

 
10

 
16

 
28

Balance at December 31
 

$249,019

 

$345,389

 

$84,621

 

$53,548

 

$116,702

 

$61,381

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$250,926

 

$—

 

$75,945

 

$74,236

 

$137,069

 

$44,885

Actual return on plan assets
 
33,679

 

 
10,153

 
11,078

 
18,506

 
6,095

Employer contributions
 
695

 
14,418

 
(2
)
 
3,709

 
3,123

 
570

Plan participant contributions
 
7,875

 
7,855

 
2,160

 
1,151

 
2,453

 
1,779

Benefits paid
 
(18,497
)
 
(22,273
)
 
(5,823
)
 
(4,670
)
 
(6,980
)
 
(4,205
)
Fair value of assets at December 31
 

$274,678

 

$—

 

$82,433

 

$85,504

 

$154,171

 

$49,124

Funded status
 

$25,659

 

($345,389
)
 

($2,188
)
 

$31,956

 

$37,469

 

($12,257
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($18,794
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
25,659

 
(326,595
)
 
(2,188
)
 
31,956

 
37,469

 
(12,257
)
Total funded status
 

$25,659

 

($345,389
)
 

($2,188
)
 

$31,956

 

$37,469

 

($12,257
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($16,574
)
 

$—

 

($6,687
)
 

($1,427
)
 

($5,980
)
 

($3,819
)
Net loss
 
42,394

 

 
25,247

 
4,269

 
24,478

 
16,386

 
 

$25,820

 

$—

 

$18,560

 

$2,842

 

$18,498

 

$12,567

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($19,999
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
51,585

 

 

 

 

 
 

$—

 

$31,586

 

$—

 

$—

 

$—

 

$—



2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$258,900

 

$356,253

 

$77,382

 

$51,951

 

$114,582

 

$57,645

Service cost
 
3,913

 
7,476

 
1,543

 
622

 
1,590

 
1,337

Interest cost
 
9,297

 
13,041

 
2,835

 
1,791

 
4,154

 
2,117

Plan amendments
 
(1,007
)
 
(4,647
)
 
(6,219
)
 

 

 

Plan participant contributions
 
6,330

 
6,273

 
1,721

 
1,213

 
1,927

 
1,390

Actuarial (gain)/loss
 
2,453

 
(13,117
)
 
8,230

 
4,774

 
12,389

 
4,806

Benefits paid
 
(21,178
)
 
(22,893
)
 
(7,031
)
 
(4,852
)
 
(6,977
)
 
(4,818
)
Medicare Part D subsidy received
 
79

 
114

 
24

 
16

 
35

 
21

Balance at December 31
 

$258,787

 

$342,500

 

$78,485

 

$55,515

 

$127,700

 

$62,498

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$243,206

 

$—

 

$75,538

 

$69,881

 

$130,374

 

$44,917

Actual return on plan assets
 
16,977

 

 
5,032

 
3,674

 
8,586

 
3,066

Employer contributions
 
5,591

 
16,620

 
685

 
4,320

 
3,159

 
330

Plan participant contributions
 
6,330

 
6,273

 
1,721

 
1,213

 
1,927

 
1,390

Benefits paid
 
(21,178
)
 
(22,893
)
 
(7,031
)
 
(4,852
)
 
(6,977
)
 
(4,818
)
Fair value of assets at December 31
 

$250,926

 

$—

 

$75,945

 

$74,236

 

$137,069

 

$44,885

Funded status
 

($7,861
)
 

($342,500
)
 

($2,540
)
 

$18,721

 

$9,369

 

($17,613
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($19,209
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(7,861
)
 
(323,291
)
 
(2,540
)
 
18,721

 
9,369

 
(17,613
)
Total funded status
 

($7,861
)
 

($342,500
)
 

($2,540
)
 

$18,721

 

$9,369

 

($17,613
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($21,684
)
 

$—

 

($8,511
)
 

($2,172
)
 

($8,296
)
 

($5,332
)
Net loss
 
76,388

 

 
26,416

 
12,029

 
50,036

 
23,405

 
 

$54,704

 

$—

 

$17,905

 

$9,857

 

$41,740

 

$18,073

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($27,735
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
54,700

 

 

 

 

 
 

$—

 

$26,965

 

$—

 

$—

 

$—

 

$—

Entergy Louisiana [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2017, 2016, and 2015 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:
2017
 
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
 

$20,358

 

$27,698

 

$5,890

 

$2,500

 

$5,455

 

$6,145

Interest cost on projected benefit obligation
 
51,776

 
59,235

 
14,927

 
7,163

 
13,569

 
12,364

Expected return on assets
 
(81,707
)
 
(92,067
)
 
(24,526
)
 
(11,199
)
 
(24,722
)
 
(18,650
)
Recognized net loss
 
46,560

 
49,417

 
12,213

 
6,632

 
9,241

 
11,857

Net pension cost
 

$36,987

 

$44,283

 

$8,504

 

$5,096

 

$3,543

 

$11,716

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

$51,569

 

$57,510

 

$14,681

 

$8,601

 

$1,109

 

$27,733

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(46,560
)
 
(49,417
)
 
(12,213
)
 
(6,632
)
 
(9,241
)
 
(11,857
)
Total
 

$5,009

 

$8,093

 

$2,468

 

$1,969

 

($8,132
)
 

$15,876

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

$41,996

 

$52,376

 

$10,972

 

$7,065

 

($4,589
)
 

$27,592

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

$53,650

 

$57,800

 

$14,438

 

$7,816

 

$10,503

 

$14,859


2016
 
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
 

$20,724

 

$28,194

 

$6,250

 

$2,625

 

$5,664

 

$6,263

Interest cost on projected benefit obligation
 
52,219

 
59,478

 
15,245

 
7,256

 
14,228

 
11,966

Expected return on assets
 
(79,087
)
 
(88,383
)
 
(23,923
)
 
(10,748
)
 
(24,248
)
 
(17,836
)
Recognized net loss
 
43,745

 
47,783

 
11,938

 
6,460

 
9,358

 
10,415

Net pension cost
 

$37,601

 

$47,072

 

$9,510

 

$5,593

 

$5,002

 

$10,808

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

$60,968

 

$46,742

 

$10,942

 

$5,463

 

$3,816

 

$20,805

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(43,745
)
 
(47,783
)
 
(11,938
)
 
(6,460
)
 
(9,358
)
 
(10,415
)
Total
 

$17,223

 

($1,041
)
 

($996
)
 

($997
)
 

($5,542
)
 

$10,390

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

$54,824

 

$46,031

 

$8,514

 

$4,596

 

($540
)
 

$21,198

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

$46,560

 

$49,417

 

$12,213

 

$6,632

 

$9,241

 

$11,857


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

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 Sheets for the Registrant Subsidiaries as of December 31, 2017 and 2016 are as follows:
2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$1,454,310

 

$1,624,233

 

$419,201

 

$197,464

 

$386,366

 

$335,381

Service cost
 
20,358

 
27,698

 
5,890

 
2,500

 
5,455

 
6,145

Interest cost
 
51,776

 
59,235

 
14,927

 
7,163

 
13,569

 
12,364

Actuarial loss
 
131,729

 
147,704

 
38,726

 
19,507

 
25,339

 
45,471

Benefits paid
 
(77,417
)
 
(73,170
)
 
(21,195
)
 
(8,738
)
 
(20,009
)
 
(15,312
)
Balance at December 31
 

$1,580,756

 

$1,785,700

 

$457,549

 

$217,896

 

$410,720

 

$384,049

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at
January 1
 

$1,041,592

 

$1,169,147

 

$314,349

 

$142,488

 

$317,576

 

$235,144

Actual return on plan assets
 
161,868

 
182,261

 
48,572

 
22,104

 
48,952

 
36,387

Employer contributions
 
79,625

 
87,503

 
19,116

 
9,893

 
17,004

 
18,213

Benefits paid
 
(77,417
)
 
(73,170
)
 
(21,195
)
 
(8,738
)
 
(20,009
)
 
(15,312
)
Fair value of assets at December 31
 

$1,205,668

 

$1,365,741

 

$360,842

 

$165,747

 

$363,523

 

$274,432

Funded status
 

($375,088
)
 

($419,959
)
 

($96,707
)
 

($52,149
)
 

($47,197
)
 

($109,617
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($375,088
)
 

($419,959
)
 

($96,707
)
 

($52,149
)
 

($47,197
)
 

($109,617
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$706,783

 

$701,324

 

$191,877

 

$96,913

 

$145,412

 

$185,774

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$44,765

 

$—

 

$—

 

$—

 

$—


2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$1,400,511

 

$1,564,710

 

$408,604

 

$191,064

 

$383,627

 

$311,542

Service cost
 
20,724

 
28,194

 
6,250

 
2,625

 
5,664

 
6,263

Interest cost
 
52,219

 
59,478

 
15,245

 
7,256

 
14,228

 
11,966

Actuarial loss
 
62,187

 
48,357

 
11,343

 
5,573

 
4,274

 
20,661

Benefits paid
 
(81,331
)
 
(76,506
)
 
(22,241
)
 
(9,054
)
 
(21,427
)
 
(15,051
)
Balance at December 31
 

$1,454,310

 

$1,624,233

 

$419,201

 

$197,464

 

$386,366

 

$335,381

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$959,618

 

$1,071,234

 

$292,297

 

$129,975

 

$298,378

 

$212,006

Actual return on plan assets
 
80,306

 
89,998

 
24,325

 
10,858

 
24,705

 
17,692

Employer contributions
 
82,999

 
84,421

 
19,968

 
10,709

 
15,920

 
20,497

Benefits paid
 
(81,331
)
 
(76,506
)
 
(22,241
)
 
(9,054
)
 
(21,427
)
 
(15,051
)
Fair value of assets at December 31
 

$1,041,592

 

$1,169,147

 

$314,349

 

$142,488

 

$317,576

 

$235,144

Funded status
 

($412,718
)
 

($455,086
)
 

($104,852
)
 

($54,976
)
 

($68,790
)
 

($100,237
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($412,718
)
 

($455,086
)
 

($104,852
)
 

($54,976
)
 

($68,790
)
 

($100,237
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$701,774

 

$686,337

 

$189,409

 

$94,944

 

$153,544

 

$169,897

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$51,660

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2017 and 2016 was as follows:
 
December 31,
 
2017
 
2016
 
(In Thousands)
Entergy Arkansas

$1,492,876

 

$1,379,265

Entergy Louisiana

$1,652,939

 

$1,513,884

Entergy Mississippi

$430,268

 

$396,081

Entergy New Orleans

$205,316

 

$186,247

Entergy Texas

$387,083

 

$365,251

System Energy

$359,258

 

$315,131

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, 2017:
 
Qualified Pension Costs
 
Other Postretirement Costs
 
Non-Qualified Pension Costs
 
Total
 
(In Thousands)
Entergy
 
 
 
 
 
 
 
Amortization of prior service cost

($261
)
 

$26,867

 

($355
)
 

$26,251

Amortization of loss
(73,800
)
 
(8,805
)
 
(3,397
)
 
(86,002
)
Settlement loss

 

 
(7,544
)
 
(7,544
)
 

($74,061
)
 

$18,062

 

($11,296
)
 

($67,295
)
Entergy Louisiana
 
 
 
 
 
 
 
Amortization of prior service cost

$—

 

$7,735

 

($1
)
 

$7,734

Amortization of loss
(3,459
)
 
(1,859
)
 
(9
)
 
(5,327
)
 

($3,459
)
 

$5,876

 

($10
)
 

$2,407


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, 2016:
 
Qualified Pension Costs
 
Other Postretirement Costs
 
Non-Qualified Pension Costs
 
Total
 
(In Thousands)
Entergy
 
 
 
 
 
 
 
Amortization of prior service cost

($1,079
)


$30,949

 

($456
)
 

$29,414

Acceleration of prior service cost due to curtailment
(1,045
)
 

 

 
(1,045
)
Amortization of loss
(49,930
)
 
(8,248
)
 
(2,515
)
 
(60,693
)
Settlement loss

 

 
(2,007
)
 
(2,007
)
 

($52,054
)
 

$22,701

 

($4,978
)
 

($34,331
)
Entergy Louisiana
 
 
 
 
 
 
 
Amortization of prior service cost

$—



$7,787

 

($1
)
 

$7,786

Amortization of loss
(3,345
)
 
(2,926
)
 
(10
)
 
(6,281
)
 

($3,345
)
 

$4,861

 

($11
)
 

$1,505

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)
 
 
 
 
 
 
 
 
 
 
 
 
2018
 

$87,295

 

$93,155

 

$25,833

 

$11,484

 

$25,333

 

$17,780

2019
 

$87,832

 

$96,060

 

$25,977

 

$12,202

 

$25,656

 

$18,566

2020
 

$88,905

 

$100,179

 

$27,198

 

$12,463

 

$26,399

 

$19,398

2021
 

$90,278

 

$103,810

 

$27,508

 

$13,087

 

$26,756

 

$20,279

2022
 

$92,061

 

$107,609

 

$27,389

 

$13,207

 

$26,310

 

$21,714

2023 - 2027
 

$479,160

 

$571,926

 

$141,912

 

$69,595

 

$130,905

 

$117,835

Estimated Future Non-Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
2018
 

$376

 

$231

 

$135

 

$21

 

$788

2019
 

$300

 

$219

 

$137

 

$55

 

$764

2020
 

$355

 

$208

 

$290

 

$36

 

$895

2021
 

$310

 

$196

 

$192

 

$39

 

$723

2022
 

$506

 

$186

 

$201

 

$41

 

$662

2023 - 2027
 

$2,196

 

$749

 

$1,462

 

$459

 

$3,762


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)
 
 
 
 
 
 
 
 
 
 
 
 
2018
 

$15,282

 

$18,962

 

$4,677

 

$3,954

 

$6,485

 

$3,246

2019
 

$15,398

 

$19,767

 

$4,818

 

$4,000

 

$6,842

 

$3,363

2020
 

$15,349

 

$20,287

 

$5,043

 

$3,952

 

$7,101

 

$3,381

2021
 

$15,483

 

$20,756

 

$5,218

 

$3,899

 

$7,369

 

$3,537

2022
 

$15,419

 

$21,250

 

$5,331

 

$3,800

 

$7,519

 

$3,595

2023 - 2027
 

$75,293

 

$108,290

 

$26,723

 

$17,698

 

$36,897

 

$17,677


Estimated Future Medicare Part D Subsidy
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2018
 

$164

 

$168

 

$58

 

$38

 

$64

 

$23

2019
 

$185

 

$187

 

$65

 

$39

 

$69

 

$27

2020
 

$209

 

$210

 

$70

 

$41

 

$75

 

$33

2021
 

$230

 

$234

 

$76

 

$43

 

$81

 

$38

2022
 

$254

 

$257

 

$82

 

$46

 

$88

 

$46

2023 - 2027
 

$1,646

 

$1,720

 

$514

 

$259

 

$552

 

$346

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 2017 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2017
 
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
 

$23,612

 

$1,369

 

($19,810
)
 

($1,133
)
Entergy Louisiana
 

$37,240

 

$2,333

 

($31,063
)
 

($1,909
)
Entergy Mississippi
 

$8,666

 

$448

 

($7,276
)
 

($370
)
Entergy New Orleans
 

$4,585

 

$251

 

($3,895
)
 

($208
)
Entergy Texas
 

$12,444

 

$751

 

($10,452
)
 

($618
)
System Energy
 

$7,334

 

$475

 

($6,074
)
 

($387
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2018:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
(In Thousands)
Pension Contributions

$64,062

 

$71,917

 

$14,933

 

$7,250

 

$10,883

 

$13,786

Other Postretirement Contributions

$472

 

$18,962

 

$110

 

$3,669

 

$3,231

 

$16

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2017, 2016, and 2015 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)
2017
 

$3,741

 

$5,079

 

$2,133

 

$731

 

$1,865

2016
 

$3,528

 

$4,746

 

$1,997

 

$708

 

$1,778

2015
 

$3,242

 

$4,324

 

$1,920

 

$721

 

$1,620

Entergy Louisiana [Member] | Non-Qualified Pension Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The following Registrant Subsidiaries 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 2017, 2016, and 2015, was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2017

$679

 

$185

 

$251

 

$73

 

$499

2016

$1,819

 

$231

 

$236

 

$65

 

$504

2015

$446

 

$377

 

$235

 

$64

 

$595

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2017 and 2016 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2017

$4,221

 

$2,061

 

$2,737

 

$583

 

$8,913

2016

$3,897

 

$2,134

 

$2,296

 

$514

 

$8,665

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2017 and 2016 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2017

$3,825

 

$2,061

 

$2,250

 

$519

 

$8,602

2016

$3,439

 

$2,134

 

$1,961

 

$452

 

$8,333

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2017 and 2016:
2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($376
)
 

($231
)
 

($135
)
 

($21
)
 

($788
)
Non-current liabilities
 
(3,845
)
 
(1,830
)
 
(2,603
)
 
(562
)
 
(8,125
)
Total funded status
 

($4,221
)
 

($2,061
)
 

($2,738
)
 

($583
)
 

($8,913
)
Regulatory asset/(liability)
 

$2,995

 

$166

 

$1,186

 

($140
)
 

$133

Accumulated other comprehensive income (before taxes)
 

$—

 

$11

 

$—

 

$—

 

$—


2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($242
)
 

($233
)
 

($137
)
 

($20
)
 

($773
)
Non-current liabilities
 
(3,655
)
 
(1,901
)
 
(2,159
)
 
(495
)
 
(7,892
)
Total funded status
 

($3,897
)
 

($2,134
)
 

($2,296
)
 

($515
)
 

($8,665
)
Regulatory asset/(liability)
 

$2,914

 

$175

 

$876

 

($148
)
 

($316
)
Accumulated other comprehensive income (before taxes)
 

$—

 

$13

 

$—

 

$—

 

$—

Entergy Louisiana [Member] | Other Postretirement Benefit Plan [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2017, 2016, and 2015 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
 
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$3,451

 

$6,373

 

$1,160

 

$567

 

$1,488

 

$1,278

Interest cost on APBO
 
9,020

 
12,101

 
2,759

 
1,874

 
4,494

 
2,236

Expected return on assets
 
(15,836
)
 

 
(4,801
)
 
(4,635
)
 
(8,720
)
 
(2,869
)
Amortization of prior service credit
 
(5,110
)
 
(7,735
)
 
(1,823
)
 
(745
)
 
(2,316
)
 
(1,513
)
Recognized net loss
 
4,460

 
1,859

 
1,675

 
418

 
3,303

 
1,560

Net other postretirement benefit (income)/cost
 

($4,015
)
 

$12,598

 

($1,030
)
 

($2,521
)
 

($1,751
)
 

$692

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net (gain)/loss
 
(29,534
)
 
(1,256
)
 
506

 
(7,342
)
 
(22,255
)
 
(5,459
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 

 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,110

 
7,735

 
1,823

 
745

 
2,316

 
1,513

Amortization of net loss
 
(4,460
)
 
(1,859
)
 
(1,675
)
 
(418
)
 
(3,303
)
 
(1,560
)
Total
 

($28,884
)
 

$4,620

 

$654

 

($7,015
)
 

($23,242
)
 

($5,506
)
Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax)
 

($32,899
)
 

$17,218

 

($376
)
 

($9,536
)
 

($24,993
)
 

($4,814
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($5,110
)
 

($7,735
)
 

($1,823
)
 

($745
)
 

($2,316
)
 

($1,513
)
Net loss
 

$1,154

 

$1,550

 

$1,508

 

$137

 

$823

 

$932


2016
 
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
 

$3,913

 

$7,476

 

$1,543

 

$622

 

$1,590

 

$1,337

Interest cost on APBO
 
9,297

 
13,041

 
2,835

 
1,791

 
4,154

 
2,117

Expected return on assets
 
(17,855
)
 

 
(5,517
)
 
(4,617
)
 
(9,575
)
 
(3,257
)
Amortization of prior service credit
 
(5,472
)
 
(7,787
)
 
(934
)
 
(745
)
 
(2,722
)
 
(1,570
)
Recognized net loss
 
4,256

 
2,926

 
893

 
146

 
2,148

 
1,149

Net other postretirement benefit (income)/cost
 

($5,861
)
 

$15,656

 

($1,180
)
 

($2,803
)
 

($4,405
)
 

($224
)
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
 

($1,007
)
 

($4,647
)
 

($6,219
)
 

$—

 

$—

 

$—

Net (gain)/loss
 
3,331

 
(13,117
)
 
8,715

 
5,717

 
13,378

 
4,997

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,472

 
7,787

 
934

 
745

 
2,722

 
1,570

Amortization of net loss
 
(4,256
)
 
(2,926
)
 
(893
)
 
(146
)
 
(2,148
)
 
(1,149
)
Total
 

$3,540

 

($12,903
)
 

$2,537

 

$6,316

 

$13,952

 

$5,418

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

($2,321
)
 

$2,753

 

$1,357

 

$3,513

 

$9,547

 

$5,194

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

($5,110
)
 

($7,739
)
 

($1,824
)
 

($745
)
 

($2,316
)
 

($1,513
)
Net loss
 

$4,460

 

$1,859

 

$1,675

 

$418

 

$3,303

 

$1,560


2015
 
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
 

$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 service 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

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, 2017 and 2016 are as follows:
2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$258,787

 

$342,500

 

$78,485

 

$55,515

 

$127,700

 

$62,498

Service cost
 
3,451

 
6,373

 
1,160

 
567

 
1,488

 
1,278

Interest cost
 
9,020

 
12,101

 
2,759

 
1,874

 
4,494

 
2,236

Plan participant contributions
 
7,875

 
7,855

 
2,160

 
1,151

 
2,453

 
1,779

Actuarial (gain)/loss
 
(11,691
)
 
(1,256
)
 
5,858

 
(899
)
 
(12,469
)
 
(2,233
)
Benefits paid
 
(18,497
)
 
(22,273
)
 
(5,823
)
 
(4,670
)
 
(6,980
)
 
(4,205
)
Medicare Part D subsidy received
 
74

 
89

 
22

 
10

 
16

 
28

Balance at December 31
 

$249,019

 

$345,389

 

$84,621

 

$53,548

 

$116,702

 

$61,381

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$250,926

 

$—

 

$75,945

 

$74,236

 

$137,069

 

$44,885

Actual return on plan assets
 
33,679

 

 
10,153

 
11,078

 
18,506

 
6,095

Employer contributions
 
695

 
14,418

 
(2
)
 
3,709

 
3,123

 
570

Plan participant contributions
 
7,875

 
7,855

 
2,160

 
1,151

 
2,453

 
1,779

Benefits paid
 
(18,497
)
 
(22,273
)
 
(5,823
)
 
(4,670
)
 
(6,980
)
 
(4,205
)
Fair value of assets at December 31
 

$274,678

 

$—

 

$82,433

 

$85,504

 

$154,171

 

$49,124

Funded status
 

$25,659

 

($345,389
)
 

($2,188
)
 

$31,956

 

$37,469

 

($12,257
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($18,794
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
25,659

 
(326,595
)
 
(2,188
)
 
31,956

 
37,469

 
(12,257
)
Total funded status
 

$25,659

 

($345,389
)
 

($2,188
)
 

$31,956

 

$37,469

 

($12,257
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($16,574
)
 

$—

 

($6,687
)
 

($1,427
)
 

($5,980
)
 

($3,819
)
Net loss
 
42,394

 

 
25,247

 
4,269

 
24,478

 
16,386

 
 

$25,820

 

$—

 

$18,560

 

$2,842

 

$18,498

 

$12,567

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($19,999
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
51,585

 

 

 

 

 
 

$—

 

$31,586

 

$—

 

$—

 

$—

 

$—



2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$258,900

 

$356,253

 

$77,382

 

$51,951

 

$114,582

 

$57,645

Service cost
 
3,913

 
7,476

 
1,543

 
622

 
1,590

 
1,337

Interest cost
 
9,297

 
13,041

 
2,835

 
1,791

 
4,154

 
2,117

Plan amendments
 
(1,007
)
 
(4,647
)
 
(6,219
)
 

 

 

Plan participant contributions
 
6,330

 
6,273

 
1,721

 
1,213

 
1,927

 
1,390

Actuarial (gain)/loss
 
2,453

 
(13,117
)
 
8,230

 
4,774

 
12,389

 
4,806

Benefits paid
 
(21,178
)
 
(22,893
)
 
(7,031
)
 
(4,852
)
 
(6,977
)
 
(4,818
)
Medicare Part D subsidy received
 
79

 
114

 
24

 
16

 
35

 
21

Balance at December 31
 

$258,787

 

$342,500

 

$78,485

 

$55,515

 

$127,700

 

$62,498

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$243,206

 

$—

 

$75,538

 

$69,881

 

$130,374

 

$44,917

Actual return on plan assets
 
16,977

 

 
5,032

 
3,674

 
8,586

 
3,066

Employer contributions
 
5,591

 
16,620

 
685

 
4,320

 
3,159

 
330

Plan participant contributions
 
6,330

 
6,273

 
1,721

 
1,213

 
1,927

 
1,390

Benefits paid
 
(21,178
)
 
(22,893
)
 
(7,031
)
 
(4,852
)
 
(6,977
)
 
(4,818
)
Fair value of assets at December 31
 

$250,926

 

$—

 

$75,945

 

$74,236

 

$137,069

 

$44,885

Funded status
 

($7,861
)
 

($342,500
)
 

($2,540
)
 

$18,721

 

$9,369

 

($17,613
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($19,209
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(7,861
)
 
(323,291
)
 
(2,540
)
 
18,721

 
9,369

 
(17,613
)
Total funded status
 

($7,861
)
 

($342,500
)
 

($2,540
)
 

$18,721

 

$9,369

 

($17,613
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($21,684
)
 

$—

 

($8,511
)
 

($2,172
)
 

($8,296
)
 

($5,332
)
Net loss
 
76,388

 

 
26,416

 
12,029

 
50,036

 
23,405

 
 

$54,704

 

$—

 

$17,905

 

$9,857

 

$41,740

 

$18,073

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($27,735
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
54,700

 

 

 

 

 
 

$—

 

$26,965

 

$—

 

$—

 

$—

 

$—

Entergy Mississippi [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2017, 2016, and 2015 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:
2017
 
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
 

$20,358

 

$27,698

 

$5,890

 

$2,500

 

$5,455

 

$6,145

Interest cost on projected benefit obligation
 
51,776

 
59,235

 
14,927

 
7,163

 
13,569

 
12,364

Expected return on assets
 
(81,707
)
 
(92,067
)
 
(24,526
)
 
(11,199
)
 
(24,722
)
 
(18,650
)
Recognized net loss
 
46,560

 
49,417

 
12,213

 
6,632

 
9,241

 
11,857

Net pension cost
 

$36,987

 

$44,283

 

$8,504

 

$5,096

 

$3,543

 

$11,716

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

$51,569

 

$57,510

 

$14,681

 

$8,601

 

$1,109

 

$27,733

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(46,560
)
 
(49,417
)
 
(12,213
)
 
(6,632
)
 
(9,241
)
 
(11,857
)
Total
 

$5,009

 

$8,093

 

$2,468

 

$1,969

 

($8,132
)
 

$15,876

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

$41,996

 

$52,376

 

$10,972

 

$7,065

 

($4,589
)
 

$27,592

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

$53,650

 

$57,800

 

$14,438

 

$7,816

 

$10,503

 

$14,859


2016
 
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
 

$20,724

 

$28,194

 

$6,250

 

$2,625

 

$5,664

 

$6,263

Interest cost on projected benefit obligation
 
52,219

 
59,478

 
15,245

 
7,256

 
14,228

 
11,966

Expected return on assets
 
(79,087
)
 
(88,383
)
 
(23,923
)
 
(10,748
)
 
(24,248
)
 
(17,836
)
Recognized net loss
 
43,745

 
47,783

 
11,938

 
6,460

 
9,358

 
10,415

Net pension cost
 

$37,601

 

$47,072

 

$9,510

 

$5,593

 

$5,002

 

$10,808

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

$60,968

 

$46,742

 

$10,942

 

$5,463

 

$3,816

 

$20,805

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(43,745
)
 
(47,783
)
 
(11,938
)
 
(6,460
)
 
(9,358
)
 
(10,415
)
Total
 

$17,223

 

($1,041
)
 

($996
)
 

($997
)
 

($5,542
)
 

$10,390

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

$54,824

 

$46,031

 

$8,514

 

$4,596

 

($540
)
 

$21,198

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

$46,560

 

$49,417

 

$12,213

 

$6,632

 

$9,241

 

$11,857


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

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 Sheets for the Registrant Subsidiaries as of December 31, 2017 and 2016 are as follows:
2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$1,454,310

 

$1,624,233

 

$419,201

 

$197,464

 

$386,366

 

$335,381

Service cost
 
20,358

 
27,698

 
5,890

 
2,500

 
5,455

 
6,145

Interest cost
 
51,776

 
59,235

 
14,927

 
7,163

 
13,569

 
12,364

Actuarial loss
 
131,729

 
147,704

 
38,726

 
19,507

 
25,339

 
45,471

Benefits paid
 
(77,417
)
 
(73,170
)
 
(21,195
)
 
(8,738
)
 
(20,009
)
 
(15,312
)
Balance at December 31
 

$1,580,756

 

$1,785,700

 

$457,549

 

$217,896

 

$410,720

 

$384,049

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at
January 1
 

$1,041,592

 

$1,169,147

 

$314,349

 

$142,488

 

$317,576

 

$235,144

Actual return on plan assets
 
161,868

 
182,261

 
48,572

 
22,104

 
48,952

 
36,387

Employer contributions
 
79,625

 
87,503

 
19,116

 
9,893

 
17,004

 
18,213

Benefits paid
 
(77,417
)
 
(73,170
)
 
(21,195
)
 
(8,738
)
 
(20,009
)
 
(15,312
)
Fair value of assets at December 31
 

$1,205,668

 

$1,365,741

 

$360,842

 

$165,747

 

$363,523

 

$274,432

Funded status
 

($375,088
)
 

($419,959
)
 

($96,707
)
 

($52,149
)
 

($47,197
)
 

($109,617
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($375,088
)
 

($419,959
)
 

($96,707
)
 

($52,149
)
 

($47,197
)
 

($109,617
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$706,783

 

$701,324

 

$191,877

 

$96,913

 

$145,412

 

$185,774

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$44,765

 

$—

 

$—

 

$—

 

$—


2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$1,400,511

 

$1,564,710

 

$408,604

 

$191,064

 

$383,627

 

$311,542

Service cost
 
20,724

 
28,194

 
6,250

 
2,625

 
5,664

 
6,263

Interest cost
 
52,219

 
59,478

 
15,245

 
7,256

 
14,228

 
11,966

Actuarial loss
 
62,187

 
48,357

 
11,343

 
5,573

 
4,274

 
20,661

Benefits paid
 
(81,331
)
 
(76,506
)
 
(22,241
)
 
(9,054
)
 
(21,427
)
 
(15,051
)
Balance at December 31
 

$1,454,310

 

$1,624,233

 

$419,201

 

$197,464

 

$386,366

 

$335,381

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$959,618

 

$1,071,234

 

$292,297

 

$129,975

 

$298,378

 

$212,006

Actual return on plan assets
 
80,306

 
89,998

 
24,325

 
10,858

 
24,705

 
17,692

Employer contributions
 
82,999

 
84,421

 
19,968

 
10,709

 
15,920

 
20,497

Benefits paid
 
(81,331
)
 
(76,506
)
 
(22,241
)
 
(9,054
)
 
(21,427
)
 
(15,051
)
Fair value of assets at December 31
 

$1,041,592

 

$1,169,147

 

$314,349

 

$142,488

 

$317,576

 

$235,144

Funded status
 

($412,718
)
 

($455,086
)
 

($104,852
)
 

($54,976
)
 

($68,790
)
 

($100,237
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($412,718
)
 

($455,086
)
 

($104,852
)
 

($54,976
)
 

($68,790
)
 

($100,237
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$701,774

 

$686,337

 

$189,409

 

$94,944

 

$153,544

 

$169,897

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$51,660

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2017 and 2016 was as follows:
 
December 31,
 
2017
 
2016
 
(In Thousands)
Entergy Arkansas

$1,492,876

 

$1,379,265

Entergy Louisiana

$1,652,939

 

$1,513,884

Entergy Mississippi

$430,268

 

$396,081

Entergy New Orleans

$205,316

 

$186,247

Entergy Texas

$387,083

 

$365,251

System Energy

$359,258

 

$315,131

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)
 
 
 
 
 
 
 
 
 
 
 
 
2018
 

$87,295

 

$93,155

 

$25,833

 

$11,484

 

$25,333

 

$17,780

2019
 

$87,832

 

$96,060

 

$25,977

 

$12,202

 

$25,656

 

$18,566

2020
 

$88,905

 

$100,179

 

$27,198

 

$12,463

 

$26,399

 

$19,398

2021
 

$90,278

 

$103,810

 

$27,508

 

$13,087

 

$26,756

 

$20,279

2022
 

$92,061

 

$107,609

 

$27,389

 

$13,207

 

$26,310

 

$21,714

2023 - 2027
 

$479,160

 

$571,926

 

$141,912

 

$69,595

 

$130,905

 

$117,835

Estimated Future Non-Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
2018
 

$376

 

$231

 

$135

 

$21

 

$788

2019
 

$300

 

$219

 

$137

 

$55

 

$764

2020
 

$355

 

$208

 

$290

 

$36

 

$895

2021
 

$310

 

$196

 

$192

 

$39

 

$723

2022
 

$506

 

$186

 

$201

 

$41

 

$662

2023 - 2027
 

$2,196

 

$749

 

$1,462

 

$459

 

$3,762


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)
 
 
 
 
 
 
 
 
 
 
 
 
2018
 

$15,282

 

$18,962

 

$4,677

 

$3,954

 

$6,485

 

$3,246

2019
 

$15,398

 

$19,767

 

$4,818

 

$4,000

 

$6,842

 

$3,363

2020
 

$15,349

 

$20,287

 

$5,043

 

$3,952

 

$7,101

 

$3,381

2021
 

$15,483

 

$20,756

 

$5,218

 

$3,899

 

$7,369

 

$3,537

2022
 

$15,419

 

$21,250

 

$5,331

 

$3,800

 

$7,519

 

$3,595

2023 - 2027
 

$75,293

 

$108,290

 

$26,723

 

$17,698

 

$36,897

 

$17,677


Estimated Future Medicare Part D Subsidy
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2018
 

$164

 

$168

 

$58

 

$38

 

$64

 

$23

2019
 

$185

 

$187

 

$65

 

$39

 

$69

 

$27

2020
 

$209

 

$210

 

$70

 

$41

 

$75

 

$33

2021
 

$230

 

$234

 

$76

 

$43

 

$81

 

$38

2022
 

$254

 

$257

 

$82

 

$46

 

$88

 

$46

2023 - 2027
 

$1,646

 

$1,720

 

$514

 

$259

 

$552

 

$346

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 2017 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2017
 
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
 

$23,612

 

$1,369

 

($19,810
)
 

($1,133
)
Entergy Louisiana
 

$37,240

 

$2,333

 

($31,063
)
 

($1,909
)
Entergy Mississippi
 

$8,666

 

$448

 

($7,276
)
 

($370
)
Entergy New Orleans
 

$4,585

 

$251

 

($3,895
)
 

($208
)
Entergy Texas
 

$12,444

 

$751

 

($10,452
)
 

($618
)
System Energy
 

$7,334

 

$475

 

($6,074
)
 

($387
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2018:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
(In Thousands)
Pension Contributions

$64,062

 

$71,917

 

$14,933

 

$7,250

 

$10,883

 

$13,786

Other Postretirement Contributions

$472

 

$18,962

 

$110

 

$3,669

 

$3,231

 

$16

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2017, 2016, and 2015 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)
2017
 

$3,741

 

$5,079

 

$2,133

 

$731

 

$1,865

2016
 

$3,528

 

$4,746

 

$1,997

 

$708

 

$1,778

2015
 

$3,242

 

$4,324

 

$1,920

 

$721

 

$1,620

Entergy Mississippi [Member] | Non-Qualified Pension Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The following Registrant Subsidiaries 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 2017, 2016, and 2015, was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2017

$679

 

$185

 

$251

 

$73

 

$499

2016

$1,819

 

$231

 

$236

 

$65

 

$504

2015

$446

 

$377

 

$235

 

$64

 

$595

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2017 and 2016 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2017

$4,221

 

$2,061

 

$2,737

 

$583

 

$8,913

2016

$3,897

 

$2,134

 

$2,296

 

$514

 

$8,665

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2017 and 2016 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2017

$3,825

 

$2,061

 

$2,250

 

$519

 

$8,602

2016

$3,439

 

$2,134

 

$1,961

 

$452

 

$8,333

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2017 and 2016:
2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($376
)
 

($231
)
 

($135
)
 

($21
)
 

($788
)
Non-current liabilities
 
(3,845
)
 
(1,830
)
 
(2,603
)
 
(562
)
 
(8,125
)
Total funded status
 

($4,221
)
 

($2,061
)
 

($2,738
)
 

($583
)
 

($8,913
)
Regulatory asset/(liability)
 

$2,995

 

$166

 

$1,186

 

($140
)
 

$133

Accumulated other comprehensive income (before taxes)
 

$—

 

$11

 

$—

 

$—

 

$—


2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($242
)
 

($233
)
 

($137
)
 

($20
)
 

($773
)
Non-current liabilities
 
(3,655
)
 
(1,901
)
 
(2,159
)
 
(495
)
 
(7,892
)
Total funded status
 

($3,897
)
 

($2,134
)
 

($2,296
)
 

($515
)
 

($8,665
)
Regulatory asset/(liability)
 

$2,914

 

$175

 

$876

 

($148
)
 

($316
)
Accumulated other comprehensive income (before taxes)
 

$—

 

$13

 

$—

 

$—

 

$—

Entergy Mississippi [Member] | Other Postretirement Benefit Plan [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2017, 2016, and 2015 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
 
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$3,451

 

$6,373

 

$1,160

 

$567

 

$1,488

 

$1,278

Interest cost on APBO
 
9,020

 
12,101

 
2,759

 
1,874

 
4,494

 
2,236

Expected return on assets
 
(15,836
)
 

 
(4,801
)
 
(4,635
)
 
(8,720
)
 
(2,869
)
Amortization of prior service credit
 
(5,110
)
 
(7,735
)
 
(1,823
)
 
(745
)
 
(2,316
)
 
(1,513
)
Recognized net loss
 
4,460

 
1,859

 
1,675

 
418

 
3,303

 
1,560

Net other postretirement benefit (income)/cost
 

($4,015
)
 

$12,598

 

($1,030
)
 

($2,521
)
 

($1,751
)
 

$692

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net (gain)/loss
 
(29,534
)
 
(1,256
)
 
506

 
(7,342
)
 
(22,255
)
 
(5,459
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 

 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,110

 
7,735

 
1,823

 
745

 
2,316

 
1,513

Amortization of net loss
 
(4,460
)
 
(1,859
)
 
(1,675
)
 
(418
)
 
(3,303
)
 
(1,560
)
Total
 

($28,884
)
 

$4,620

 

$654

 

($7,015
)
 

($23,242
)
 

($5,506
)
Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax)
 

($32,899
)
 

$17,218

 

($376
)
 

($9,536
)
 

($24,993
)
 

($4,814
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($5,110
)
 

($7,735
)
 

($1,823
)
 

($745
)
 

($2,316
)
 

($1,513
)
Net loss
 

$1,154

 

$1,550

 

$1,508

 

$137

 

$823

 

$932


2016
 
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
 

$3,913

 

$7,476

 

$1,543

 

$622

 

$1,590

 

$1,337

Interest cost on APBO
 
9,297

 
13,041

 
2,835

 
1,791

 
4,154

 
2,117

Expected return on assets
 
(17,855
)
 

 
(5,517
)
 
(4,617
)
 
(9,575
)
 
(3,257
)
Amortization of prior service credit
 
(5,472
)
 
(7,787
)
 
(934
)
 
(745
)
 
(2,722
)
 
(1,570
)
Recognized net loss
 
4,256

 
2,926

 
893

 
146

 
2,148

 
1,149

Net other postretirement benefit (income)/cost
 

($5,861
)
 

$15,656

 

($1,180
)
 

($2,803
)
 

($4,405
)
 

($224
)
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
 

($1,007
)
 

($4,647
)
 

($6,219
)
 

$—

 

$—

 

$—

Net (gain)/loss
 
3,331

 
(13,117
)
 
8,715

 
5,717

 
13,378

 
4,997

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,472

 
7,787

 
934

 
745

 
2,722

 
1,570

Amortization of net loss
 
(4,256
)
 
(2,926
)
 
(893
)
 
(146
)
 
(2,148
)
 
(1,149
)
Total
 

$3,540

 

($12,903
)
 

$2,537

 

$6,316

 

$13,952

 

$5,418

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

($2,321
)
 

$2,753

 

$1,357

 

$3,513

 

$9,547

 

$5,194

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

($5,110
)
 

($7,739
)
 

($1,824
)
 

($745
)
 

($2,316
)
 

($1,513
)
Net loss
 

$4,460

 

$1,859

 

$1,675

 

$418

 

$3,303

 

$1,560


2015
 
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
 

$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 service 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

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, 2017 and 2016 are as follows:
2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$258,787

 

$342,500

 

$78,485

 

$55,515

 

$127,700

 

$62,498

Service cost
 
3,451

 
6,373

 
1,160

 
567

 
1,488

 
1,278

Interest cost
 
9,020

 
12,101

 
2,759

 
1,874

 
4,494

 
2,236

Plan participant contributions
 
7,875

 
7,855

 
2,160

 
1,151

 
2,453

 
1,779

Actuarial (gain)/loss
 
(11,691
)
 
(1,256
)
 
5,858

 
(899
)
 
(12,469
)
 
(2,233
)
Benefits paid
 
(18,497
)
 
(22,273
)
 
(5,823
)
 
(4,670
)
 
(6,980
)
 
(4,205
)
Medicare Part D subsidy received
 
74

 
89

 
22

 
10

 
16

 
28

Balance at December 31
 

$249,019

 

$345,389

 

$84,621

 

$53,548

 

$116,702

 

$61,381

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$250,926

 

$—

 

$75,945

 

$74,236

 

$137,069

 

$44,885

Actual return on plan assets
 
33,679

 

 
10,153

 
11,078

 
18,506

 
6,095

Employer contributions
 
695

 
14,418

 
(2
)
 
3,709

 
3,123

 
570

Plan participant contributions
 
7,875

 
7,855

 
2,160

 
1,151

 
2,453

 
1,779

Benefits paid
 
(18,497
)
 
(22,273
)
 
(5,823
)
 
(4,670
)
 
(6,980
)
 
(4,205
)
Fair value of assets at December 31
 

$274,678

 

$—

 

$82,433

 

$85,504

 

$154,171

 

$49,124

Funded status
 

$25,659

 

($345,389
)
 

($2,188
)
 

$31,956

 

$37,469

 

($12,257
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($18,794
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
25,659

 
(326,595
)
 
(2,188
)
 
31,956

 
37,469

 
(12,257
)
Total funded status
 

$25,659

 

($345,389
)
 

($2,188
)
 

$31,956

 

$37,469

 

($12,257
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($16,574
)
 

$—

 

($6,687
)
 

($1,427
)
 

($5,980
)
 

($3,819
)
Net loss
 
42,394

 

 
25,247

 
4,269

 
24,478

 
16,386

 
 

$25,820

 

$—

 

$18,560

 

$2,842

 

$18,498

 

$12,567

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($19,999
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
51,585

 

 

 

 

 
 

$—

 

$31,586

 

$—

 

$—

 

$—

 

$—



2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$258,900

 

$356,253

 

$77,382

 

$51,951

 

$114,582

 

$57,645

Service cost
 
3,913

 
7,476

 
1,543

 
622

 
1,590

 
1,337

Interest cost
 
9,297

 
13,041

 
2,835

 
1,791

 
4,154

 
2,117

Plan amendments
 
(1,007
)
 
(4,647
)
 
(6,219
)
 

 

 

Plan participant contributions
 
6,330

 
6,273

 
1,721

 
1,213

 
1,927

 
1,390

Actuarial (gain)/loss
 
2,453

 
(13,117
)
 
8,230

 
4,774

 
12,389

 
4,806

Benefits paid
 
(21,178
)
 
(22,893
)
 
(7,031
)
 
(4,852
)
 
(6,977
)
 
(4,818
)
Medicare Part D subsidy received
 
79

 
114

 
24

 
16

 
35

 
21

Balance at December 31
 

$258,787

 

$342,500

 

$78,485

 

$55,515

 

$127,700

 

$62,498

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$243,206

 

$—

 

$75,538

 

$69,881

 

$130,374

 

$44,917

Actual return on plan assets
 
16,977

 

 
5,032

 
3,674

 
8,586

 
3,066

Employer contributions
 
5,591

 
16,620

 
685

 
4,320

 
3,159

 
330

Plan participant contributions
 
6,330

 
6,273

 
1,721

 
1,213

 
1,927

 
1,390

Benefits paid
 
(21,178
)
 
(22,893
)
 
(7,031
)
 
(4,852
)
 
(6,977
)
 
(4,818
)
Fair value of assets at December 31
 

$250,926

 

$—

 

$75,945

 

$74,236

 

$137,069

 

$44,885

Funded status
 

($7,861
)
 

($342,500
)
 

($2,540
)
 

$18,721

 

$9,369

 

($17,613
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($19,209
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(7,861
)
 
(323,291
)
 
(2,540
)
 
18,721

 
9,369

 
(17,613
)
Total funded status
 

($7,861
)
 

($342,500
)
 

($2,540
)
 

$18,721

 

$9,369

 

($17,613
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($21,684
)
 

$—

 

($8,511
)
 

($2,172
)
 

($8,296
)
 

($5,332
)
Net loss
 
76,388

 

 
26,416

 
12,029

 
50,036

 
23,405

 
 

$54,704

 

$—

 

$17,905

 

$9,857

 

$41,740

 

$18,073

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($27,735
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
54,700

 

 

 

 

 
 

$—

 

$26,965

 

$—

 

$—

 

$—

 

$—

Entergy New Orleans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2017, 2016, and 2015 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:
2017
 
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
 

$20,358

 

$27,698

 

$5,890

 

$2,500

 

$5,455

 

$6,145

Interest cost on projected benefit obligation
 
51,776

 
59,235

 
14,927

 
7,163

 
13,569

 
12,364

Expected return on assets
 
(81,707
)
 
(92,067
)
 
(24,526
)
 
(11,199
)
 
(24,722
)
 
(18,650
)
Recognized net loss
 
46,560

 
49,417

 
12,213

 
6,632

 
9,241

 
11,857

Net pension cost
 

$36,987

 

$44,283

 

$8,504

 

$5,096

 

$3,543

 

$11,716

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

$51,569

 

$57,510

 

$14,681

 

$8,601

 

$1,109

 

$27,733

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(46,560
)
 
(49,417
)
 
(12,213
)
 
(6,632
)
 
(9,241
)
 
(11,857
)
Total
 

$5,009

 

$8,093

 

$2,468

 

$1,969

 

($8,132
)
 

$15,876

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

$41,996

 

$52,376

 

$10,972

 

$7,065

 

($4,589
)
 

$27,592

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

$53,650

 

$57,800

 

$14,438

 

$7,816

 

$10,503

 

$14,859


2016
 
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
 

$20,724

 

$28,194

 

$6,250

 

$2,625

 

$5,664

 

$6,263

Interest cost on projected benefit obligation
 
52,219

 
59,478

 
15,245

 
7,256

 
14,228

 
11,966

Expected return on assets
 
(79,087
)
 
(88,383
)
 
(23,923
)
 
(10,748
)
 
(24,248
)
 
(17,836
)
Recognized net loss
 
43,745

 
47,783

 
11,938

 
6,460

 
9,358

 
10,415

Net pension cost
 

$37,601

 

$47,072

 

$9,510

 

$5,593

 

$5,002

 

$10,808

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

$60,968

 

$46,742

 

$10,942

 

$5,463

 

$3,816

 

$20,805

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(43,745
)
 
(47,783
)
 
(11,938
)
 
(6,460
)
 
(9,358
)
 
(10,415
)
Total
 

$17,223

 

($1,041
)
 

($996
)
 

($997
)
 

($5,542
)
 

$10,390

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

$54,824

 

$46,031

 

$8,514

 

$4,596

 

($540
)
 

$21,198

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

$46,560

 

$49,417

 

$12,213

 

$6,632

 

$9,241

 

$11,857


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

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 Sheets for the Registrant Subsidiaries as of December 31, 2017 and 2016 are as follows:
2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$1,454,310

 

$1,624,233

 

$419,201

 

$197,464

 

$386,366

 

$335,381

Service cost
 
20,358

 
27,698

 
5,890

 
2,500

 
5,455

 
6,145

Interest cost
 
51,776

 
59,235

 
14,927

 
7,163

 
13,569

 
12,364

Actuarial loss
 
131,729

 
147,704

 
38,726

 
19,507

 
25,339

 
45,471

Benefits paid
 
(77,417
)
 
(73,170
)
 
(21,195
)
 
(8,738
)
 
(20,009
)
 
(15,312
)
Balance at December 31
 

$1,580,756

 

$1,785,700

 

$457,549

 

$217,896

 

$410,720

 

$384,049

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at
January 1
 

$1,041,592

 

$1,169,147

 

$314,349

 

$142,488

 

$317,576

 

$235,144

Actual return on plan assets
 
161,868

 
182,261

 
48,572

 
22,104

 
48,952

 
36,387

Employer contributions
 
79,625

 
87,503

 
19,116

 
9,893

 
17,004

 
18,213

Benefits paid
 
(77,417
)
 
(73,170
)
 
(21,195
)
 
(8,738
)
 
(20,009
)
 
(15,312
)
Fair value of assets at December 31
 

$1,205,668

 

$1,365,741

 

$360,842

 

$165,747

 

$363,523

 

$274,432

Funded status
 

($375,088
)
 

($419,959
)
 

($96,707
)
 

($52,149
)
 

($47,197
)
 

($109,617
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($375,088
)
 

($419,959
)
 

($96,707
)
 

($52,149
)
 

($47,197
)
 

($109,617
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$706,783

 

$701,324

 

$191,877

 

$96,913

 

$145,412

 

$185,774

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$44,765

 

$—

 

$—

 

$—

 

$—


2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$1,400,511

 

$1,564,710

 

$408,604

 

$191,064

 

$383,627

 

$311,542

Service cost
 
20,724

 
28,194

 
6,250

 
2,625

 
5,664

 
6,263

Interest cost
 
52,219

 
59,478

 
15,245

 
7,256

 
14,228

 
11,966

Actuarial loss
 
62,187

 
48,357

 
11,343

 
5,573

 
4,274

 
20,661

Benefits paid
 
(81,331
)
 
(76,506
)
 
(22,241
)
 
(9,054
)
 
(21,427
)
 
(15,051
)
Balance at December 31
 

$1,454,310

 

$1,624,233

 

$419,201

 

$197,464

 

$386,366

 

$335,381

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$959,618

 

$1,071,234

 

$292,297

 

$129,975

 

$298,378

 

$212,006

Actual return on plan assets
 
80,306

 
89,998

 
24,325

 
10,858

 
24,705

 
17,692

Employer contributions
 
82,999

 
84,421

 
19,968

 
10,709

 
15,920

 
20,497

Benefits paid
 
(81,331
)
 
(76,506
)
 
(22,241
)
 
(9,054
)
 
(21,427
)
 
(15,051
)
Fair value of assets at December 31
 

$1,041,592

 

$1,169,147

 

$314,349

 

$142,488

 

$317,576

 

$235,144

Funded status
 

($412,718
)
 

($455,086
)
 

($104,852
)
 

($54,976
)
 

($68,790
)
 

($100,237
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($412,718
)
 

($455,086
)
 

($104,852
)
 

($54,976
)
 

($68,790
)
 

($100,237
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$701,774

 

$686,337

 

$189,409

 

$94,944

 

$153,544

 

$169,897

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$51,660

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2017 and 2016 was as follows:
 
December 31,
 
2017
 
2016
 
(In Thousands)
Entergy Arkansas

$1,492,876

 

$1,379,265

Entergy Louisiana

$1,652,939

 

$1,513,884

Entergy Mississippi

$430,268

 

$396,081

Entergy New Orleans

$205,316

 

$186,247

Entergy Texas

$387,083

 

$365,251

System Energy

$359,258

 

$315,131

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)
 
 
 
 
 
 
 
 
 
 
 
 
2018
 

$87,295

 

$93,155

 

$25,833

 

$11,484

 

$25,333

 

$17,780

2019
 

$87,832

 

$96,060

 

$25,977

 

$12,202

 

$25,656

 

$18,566

2020
 

$88,905

 

$100,179

 

$27,198

 

$12,463

 

$26,399

 

$19,398

2021
 

$90,278

 

$103,810

 

$27,508

 

$13,087

 

$26,756

 

$20,279

2022
 

$92,061

 

$107,609

 

$27,389

 

$13,207

 

$26,310

 

$21,714

2023 - 2027
 

$479,160

 

$571,926

 

$141,912

 

$69,595

 

$130,905

 

$117,835

Estimated Future Non-Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
2018
 

$376

 

$231

 

$135

 

$21

 

$788

2019
 

$300

 

$219

 

$137

 

$55

 

$764

2020
 

$355

 

$208

 

$290

 

$36

 

$895

2021
 

$310

 

$196

 

$192

 

$39

 

$723

2022
 

$506

 

$186

 

$201

 

$41

 

$662

2023 - 2027
 

$2,196

 

$749

 

$1,462

 

$459

 

$3,762


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)
 
 
 
 
 
 
 
 
 
 
 
 
2018
 

$15,282

 

$18,962

 

$4,677

 

$3,954

 

$6,485

 

$3,246

2019
 

$15,398

 

$19,767

 

$4,818

 

$4,000

 

$6,842

 

$3,363

2020
 

$15,349

 

$20,287

 

$5,043

 

$3,952

 

$7,101

 

$3,381

2021
 

$15,483

 

$20,756

 

$5,218

 

$3,899

 

$7,369

 

$3,537

2022
 

$15,419

 

$21,250

 

$5,331

 

$3,800

 

$7,519

 

$3,595

2023 - 2027
 

$75,293

 

$108,290

 

$26,723

 

$17,698

 

$36,897

 

$17,677


Estimated Future Medicare Part D Subsidy
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2018
 

$164

 

$168

 

$58

 

$38

 

$64

 

$23

2019
 

$185

 

$187

 

$65

 

$39

 

$69

 

$27

2020
 

$209

 

$210

 

$70

 

$41

 

$75

 

$33

2021
 

$230

 

$234

 

$76

 

$43

 

$81

 

$38

2022
 

$254

 

$257

 

$82

 

$46

 

$88

 

$46

2023 - 2027
 

$1,646

 

$1,720

 

$514

 

$259

 

$552

 

$346

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 2017 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2017
 
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
 

$23,612

 

$1,369

 

($19,810
)
 

($1,133
)
Entergy Louisiana
 

$37,240

 

$2,333

 

($31,063
)
 

($1,909
)
Entergy Mississippi
 

$8,666

 

$448

 

($7,276
)
 

($370
)
Entergy New Orleans
 

$4,585

 

$251

 

($3,895
)
 

($208
)
Entergy Texas
 

$12,444

 

$751

 

($10,452
)
 

($618
)
System Energy
 

$7,334

 

$475

 

($6,074
)
 

($387
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2018:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
(In Thousands)
Pension Contributions

$64,062

 

$71,917

 

$14,933

 

$7,250

 

$10,883

 

$13,786

Other Postretirement Contributions

$472

 

$18,962

 

$110

 

$3,669

 

$3,231

 

$16

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2017, 2016, and 2015 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)
2017
 

$3,741

 

$5,079

 

$2,133

 

$731

 

$1,865

2016
 

$3,528

 

$4,746

 

$1,997

 

$708

 

$1,778

2015
 

$3,242

 

$4,324

 

$1,920

 

$721

 

$1,620

Entergy New Orleans [Member] | Non-Qualified Pension Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The following Registrant Subsidiaries 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 2017, 2016, and 2015, was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2017

$679

 

$185

 

$251

 

$73

 

$499

2016

$1,819

 

$231

 

$236

 

$65

 

$504

2015

$446

 

$377

 

$235

 

$64

 

$595

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2017 and 2016 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2017

$4,221

 

$2,061

 

$2,737

 

$583

 

$8,913

2016

$3,897

 

$2,134

 

$2,296

 

$514

 

$8,665

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2017 and 2016 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2017

$3,825

 

$2,061

 

$2,250

 

$519

 

$8,602

2016

$3,439

 

$2,134

 

$1,961

 

$452

 

$8,333

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2017 and 2016:
2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($376
)
 

($231
)
 

($135
)
 

($21
)
 

($788
)
Non-current liabilities
 
(3,845
)
 
(1,830
)
 
(2,603
)
 
(562
)
 
(8,125
)
Total funded status
 

($4,221
)
 

($2,061
)
 

($2,738
)
 

($583
)
 

($8,913
)
Regulatory asset/(liability)
 

$2,995

 

$166

 

$1,186

 

($140
)
 

$133

Accumulated other comprehensive income (before taxes)
 

$—

 

$11

 

$—

 

$—

 

$—


2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($242
)
 

($233
)
 

($137
)
 

($20
)
 

($773
)
Non-current liabilities
 
(3,655
)
 
(1,901
)
 
(2,159
)
 
(495
)
 
(7,892
)
Total funded status
 

($3,897
)
 

($2,134
)
 

($2,296
)
 

($515
)
 

($8,665
)
Regulatory asset/(liability)
 

$2,914

 

$175

 

$876

 

($148
)
 

($316
)
Accumulated other comprehensive income (before taxes)
 

$—

 

$13

 

$—

 

$—

 

$—

Entergy New Orleans [Member] | Other Postretirement Benefit Plan [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2017, 2016, and 2015 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
 
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$3,451

 

$6,373

 

$1,160

 

$567

 

$1,488

 

$1,278

Interest cost on APBO
 
9,020

 
12,101

 
2,759

 
1,874

 
4,494

 
2,236

Expected return on assets
 
(15,836
)
 

 
(4,801
)
 
(4,635
)
 
(8,720
)
 
(2,869
)
Amortization of prior service credit
 
(5,110
)
 
(7,735
)
 
(1,823
)
 
(745
)
 
(2,316
)
 
(1,513
)
Recognized net loss
 
4,460

 
1,859

 
1,675

 
418

 
3,303

 
1,560

Net other postretirement benefit (income)/cost
 

($4,015
)
 

$12,598

 

($1,030
)
 

($2,521
)
 

($1,751
)
 

$692

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net (gain)/loss
 
(29,534
)
 
(1,256
)
 
506

 
(7,342
)
 
(22,255
)
 
(5,459
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 

 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,110

 
7,735

 
1,823

 
745

 
2,316

 
1,513

Amortization of net loss
 
(4,460
)
 
(1,859
)
 
(1,675
)
 
(418
)
 
(3,303
)
 
(1,560
)
Total
 

($28,884
)
 

$4,620

 

$654

 

($7,015
)
 

($23,242
)
 

($5,506
)
Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax)
 

($32,899
)
 

$17,218

 

($376
)
 

($9,536
)
 

($24,993
)
 

($4,814
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($5,110
)
 

($7,735
)
 

($1,823
)
 

($745
)
 

($2,316
)
 

($1,513
)
Net loss
 

$1,154

 

$1,550

 

$1,508

 

$137

 

$823

 

$932


2016
 
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
 

$3,913

 

$7,476

 

$1,543

 

$622

 

$1,590

 

$1,337

Interest cost on APBO
 
9,297

 
13,041

 
2,835

 
1,791

 
4,154

 
2,117

Expected return on assets
 
(17,855
)
 

 
(5,517
)
 
(4,617
)
 
(9,575
)
 
(3,257
)
Amortization of prior service credit
 
(5,472
)
 
(7,787
)
 
(934
)
 
(745
)
 
(2,722
)
 
(1,570
)
Recognized net loss
 
4,256

 
2,926

 
893

 
146

 
2,148

 
1,149

Net other postretirement benefit (income)/cost
 

($5,861
)
 

$15,656

 

($1,180
)
 

($2,803
)
 

($4,405
)
 

($224
)
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
 

($1,007
)
 

($4,647
)
 

($6,219
)
 

$—

 

$—

 

$—

Net (gain)/loss
 
3,331

 
(13,117
)
 
8,715

 
5,717

 
13,378

 
4,997

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,472

 
7,787

 
934

 
745

 
2,722

 
1,570

Amortization of net loss
 
(4,256
)
 
(2,926
)
 
(893
)
 
(146
)
 
(2,148
)
 
(1,149
)
Total
 

$3,540

 

($12,903
)
 

$2,537

 

$6,316

 

$13,952

 

$5,418

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

($2,321
)
 

$2,753

 

$1,357

 

$3,513

 

$9,547

 

$5,194

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

($5,110
)
 

($7,739
)
 

($1,824
)
 

($745
)
 

($2,316
)
 

($1,513
)
Net loss
 

$4,460

 

$1,859

 

$1,675

 

$418

 

$3,303

 

$1,560


2015
 
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
 

$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 service 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

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, 2017 and 2016 are as follows:
2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$258,787

 

$342,500

 

$78,485

 

$55,515

 

$127,700

 

$62,498

Service cost
 
3,451

 
6,373

 
1,160

 
567

 
1,488

 
1,278

Interest cost
 
9,020

 
12,101

 
2,759

 
1,874

 
4,494

 
2,236

Plan participant contributions
 
7,875

 
7,855

 
2,160

 
1,151

 
2,453

 
1,779

Actuarial (gain)/loss
 
(11,691
)
 
(1,256
)
 
5,858

 
(899
)
 
(12,469
)
 
(2,233
)
Benefits paid
 
(18,497
)
 
(22,273
)
 
(5,823
)
 
(4,670
)
 
(6,980
)
 
(4,205
)
Medicare Part D subsidy received
 
74

 
89

 
22

 
10

 
16

 
28

Balance at December 31
 

$249,019

 

$345,389

 

$84,621

 

$53,548

 

$116,702

 

$61,381

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$250,926

 

$—

 

$75,945

 

$74,236

 

$137,069

 

$44,885

Actual return on plan assets
 
33,679

 

 
10,153

 
11,078

 
18,506

 
6,095

Employer contributions
 
695

 
14,418

 
(2
)
 
3,709

 
3,123

 
570

Plan participant contributions
 
7,875

 
7,855

 
2,160

 
1,151

 
2,453

 
1,779

Benefits paid
 
(18,497
)
 
(22,273
)
 
(5,823
)
 
(4,670
)
 
(6,980
)
 
(4,205
)
Fair value of assets at December 31
 

$274,678

 

$—

 

$82,433

 

$85,504

 

$154,171

 

$49,124

Funded status
 

$25,659

 

($345,389
)
 

($2,188
)
 

$31,956

 

$37,469

 

($12,257
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($18,794
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
25,659

 
(326,595
)
 
(2,188
)
 
31,956

 
37,469

 
(12,257
)
Total funded status
 

$25,659

 

($345,389
)
 

($2,188
)
 

$31,956

 

$37,469

 

($12,257
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($16,574
)
 

$—

 

($6,687
)
 

($1,427
)
 

($5,980
)
 

($3,819
)
Net loss
 
42,394

 

 
25,247

 
4,269

 
24,478

 
16,386

 
 

$25,820

 

$—

 

$18,560

 

$2,842

 

$18,498

 

$12,567

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($19,999
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
51,585

 

 

 

 

 
 

$—

 

$31,586

 

$—

 

$—

 

$—

 

$—



2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$258,900

 

$356,253

 

$77,382

 

$51,951

 

$114,582

 

$57,645

Service cost
 
3,913

 
7,476

 
1,543

 
622

 
1,590

 
1,337

Interest cost
 
9,297

 
13,041

 
2,835

 
1,791

 
4,154

 
2,117

Plan amendments
 
(1,007
)
 
(4,647
)
 
(6,219
)
 

 

 

Plan participant contributions
 
6,330

 
6,273

 
1,721

 
1,213

 
1,927

 
1,390

Actuarial (gain)/loss
 
2,453

 
(13,117
)
 
8,230

 
4,774

 
12,389

 
4,806

Benefits paid
 
(21,178
)
 
(22,893
)
 
(7,031
)
 
(4,852
)
 
(6,977
)
 
(4,818
)
Medicare Part D subsidy received
 
79

 
114

 
24

 
16

 
35

 
21

Balance at December 31
 

$258,787

 

$342,500

 

$78,485

 

$55,515

 

$127,700

 

$62,498

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$243,206

 

$—

 

$75,538

 

$69,881

 

$130,374

 

$44,917

Actual return on plan assets
 
16,977

 

 
5,032

 
3,674

 
8,586

 
3,066

Employer contributions
 
5,591

 
16,620

 
685

 
4,320

 
3,159

 
330

Plan participant contributions
 
6,330

 
6,273

 
1,721

 
1,213

 
1,927

 
1,390

Benefits paid
 
(21,178
)
 
(22,893
)
 
(7,031
)
 
(4,852
)
 
(6,977
)
 
(4,818
)
Fair value of assets at December 31
 

$250,926

 

$—

 

$75,945

 

$74,236

 

$137,069

 

$44,885

Funded status
 

($7,861
)
 

($342,500
)
 

($2,540
)
 

$18,721

 

$9,369

 

($17,613
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($19,209
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(7,861
)
 
(323,291
)
 
(2,540
)
 
18,721

 
9,369

 
(17,613
)
Total funded status
 

($7,861
)
 

($342,500
)
 

($2,540
)
 

$18,721

 

$9,369

 

($17,613
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($21,684
)
 

$—

 

($8,511
)
 

($2,172
)
 

($8,296
)
 

($5,332
)
Net loss
 
76,388

 

 
26,416

 
12,029

 
50,036

 
23,405

 
 

$54,704

 

$—

 

$17,905

 

$9,857

 

$41,740

 

$18,073

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($27,735
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
54,700

 

 

 

 

 
 

$—

 

$26,965

 

$—

 

$—

 

$—

 

$—

Entergy Texas [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2017, 2016, and 2015 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:
2017
 
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
 

$20,358

 

$27,698

 

$5,890

 

$2,500

 

$5,455

 

$6,145

Interest cost on projected benefit obligation
 
51,776

 
59,235

 
14,927

 
7,163

 
13,569

 
12,364

Expected return on assets
 
(81,707
)
 
(92,067
)
 
(24,526
)
 
(11,199
)
 
(24,722
)
 
(18,650
)
Recognized net loss
 
46,560

 
49,417

 
12,213

 
6,632

 
9,241

 
11,857

Net pension cost
 

$36,987

 

$44,283

 

$8,504

 

$5,096

 

$3,543

 

$11,716

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

$51,569

 

$57,510

 

$14,681

 

$8,601

 

$1,109

 

$27,733

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(46,560
)
 
(49,417
)
 
(12,213
)
 
(6,632
)
 
(9,241
)
 
(11,857
)
Total
 

$5,009

 

$8,093

 

$2,468

 

$1,969

 

($8,132
)
 

$15,876

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

$41,996

 

$52,376

 

$10,972

 

$7,065

 

($4,589
)
 

$27,592

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

$53,650

 

$57,800

 

$14,438

 

$7,816

 

$10,503

 

$14,859


2016
 
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
 

$20,724

 

$28,194

 

$6,250

 

$2,625

 

$5,664

 

$6,263

Interest cost on projected benefit obligation
 
52,219

 
59,478

 
15,245

 
7,256

 
14,228

 
11,966

Expected return on assets
 
(79,087
)
 
(88,383
)
 
(23,923
)
 
(10,748
)
 
(24,248
)
 
(17,836
)
Recognized net loss
 
43,745

 
47,783

 
11,938

 
6,460

 
9,358

 
10,415

Net pension cost
 

$37,601

 

$47,072

 

$9,510

 

$5,593

 

$5,002

 

$10,808

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

$60,968

 

$46,742

 

$10,942

 

$5,463

 

$3,816

 

$20,805

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(43,745
)
 
(47,783
)
 
(11,938
)
 
(6,460
)
 
(9,358
)
 
(10,415
)
Total
 

$17,223

 

($1,041
)
 

($996
)
 

($997
)
 

($5,542
)
 

$10,390

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

$54,824

 

$46,031

 

$8,514

 

$4,596

 

($540
)
 

$21,198

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

$46,560

 

$49,417

 

$12,213

 

$6,632

 

$9,241

 

$11,857


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

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 Sheets for the Registrant Subsidiaries as of December 31, 2017 and 2016 are as follows:
2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$1,454,310

 

$1,624,233

 

$419,201

 

$197,464

 

$386,366

 

$335,381

Service cost
 
20,358

 
27,698

 
5,890

 
2,500

 
5,455

 
6,145

Interest cost
 
51,776

 
59,235

 
14,927

 
7,163

 
13,569

 
12,364

Actuarial loss
 
131,729

 
147,704

 
38,726

 
19,507

 
25,339

 
45,471

Benefits paid
 
(77,417
)
 
(73,170
)
 
(21,195
)
 
(8,738
)
 
(20,009
)
 
(15,312
)
Balance at December 31
 

$1,580,756

 

$1,785,700

 

$457,549

 

$217,896

 

$410,720

 

$384,049

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at
January 1
 

$1,041,592

 

$1,169,147

 

$314,349

 

$142,488

 

$317,576

 

$235,144

Actual return on plan assets
 
161,868

 
182,261

 
48,572

 
22,104

 
48,952

 
36,387

Employer contributions
 
79,625

 
87,503

 
19,116

 
9,893

 
17,004

 
18,213

Benefits paid
 
(77,417
)
 
(73,170
)
 
(21,195
)
 
(8,738
)
 
(20,009
)
 
(15,312
)
Fair value of assets at December 31
 

$1,205,668

 

$1,365,741

 

$360,842

 

$165,747

 

$363,523

 

$274,432

Funded status
 

($375,088
)
 

($419,959
)
 

($96,707
)
 

($52,149
)
 

($47,197
)
 

($109,617
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($375,088
)
 

($419,959
)
 

($96,707
)
 

($52,149
)
 

($47,197
)
 

($109,617
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$706,783

 

$701,324

 

$191,877

 

$96,913

 

$145,412

 

$185,774

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$44,765

 

$—

 

$—

 

$—

 

$—


2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$1,400,511

 

$1,564,710

 

$408,604

 

$191,064

 

$383,627

 

$311,542

Service cost
 
20,724

 
28,194

 
6,250

 
2,625

 
5,664

 
6,263

Interest cost
 
52,219

 
59,478

 
15,245

 
7,256

 
14,228

 
11,966

Actuarial loss
 
62,187

 
48,357

 
11,343

 
5,573

 
4,274

 
20,661

Benefits paid
 
(81,331
)
 
(76,506
)
 
(22,241
)
 
(9,054
)
 
(21,427
)
 
(15,051
)
Balance at December 31
 

$1,454,310

 

$1,624,233

 

$419,201

 

$197,464

 

$386,366

 

$335,381

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$959,618

 

$1,071,234

 

$292,297

 

$129,975

 

$298,378

 

$212,006

Actual return on plan assets
 
80,306

 
89,998

 
24,325

 
10,858

 
24,705

 
17,692

Employer contributions
 
82,999

 
84,421

 
19,968

 
10,709

 
15,920

 
20,497

Benefits paid
 
(81,331
)
 
(76,506
)
 
(22,241
)
 
(9,054
)
 
(21,427
)
 
(15,051
)
Fair value of assets at December 31
 

$1,041,592

 

$1,169,147

 

$314,349

 

$142,488

 

$317,576

 

$235,144

Funded status
 

($412,718
)
 

($455,086
)
 

($104,852
)
 

($54,976
)
 

($68,790
)
 

($100,237
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($412,718
)
 

($455,086
)
 

($104,852
)
 

($54,976
)
 

($68,790
)
 

($100,237
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$701,774

 

$686,337

 

$189,409

 

$94,944

 

$153,544

 

$169,897

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$51,660

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2017 and 2016 was as follows:
 
December 31,
 
2017
 
2016
 
(In Thousands)
Entergy Arkansas

$1,492,876

 

$1,379,265

Entergy Louisiana

$1,652,939

 

$1,513,884

Entergy Mississippi

$430,268

 

$396,081

Entergy New Orleans

$205,316

 

$186,247

Entergy Texas

$387,083

 

$365,251

System Energy

$359,258

 

$315,131

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)
 
 
 
 
 
 
 
 
 
 
 
 
2018
 

$87,295

 

$93,155

 

$25,833

 

$11,484

 

$25,333

 

$17,780

2019
 

$87,832

 

$96,060

 

$25,977

 

$12,202

 

$25,656

 

$18,566

2020
 

$88,905

 

$100,179

 

$27,198

 

$12,463

 

$26,399

 

$19,398

2021
 

$90,278

 

$103,810

 

$27,508

 

$13,087

 

$26,756

 

$20,279

2022
 

$92,061

 

$107,609

 

$27,389

 

$13,207

 

$26,310

 

$21,714

2023 - 2027
 

$479,160

 

$571,926

 

$141,912

 

$69,595

 

$130,905

 

$117,835

Estimated Future Non-Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
2018
 

$376

 

$231

 

$135

 

$21

 

$788

2019
 

$300

 

$219

 

$137

 

$55

 

$764

2020
 

$355

 

$208

 

$290

 

$36

 

$895

2021
 

$310

 

$196

 

$192

 

$39

 

$723

2022
 

$506

 

$186

 

$201

 

$41

 

$662

2023 - 2027
 

$2,196

 

$749

 

$1,462

 

$459

 

$3,762


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)
 
 
 
 
 
 
 
 
 
 
 
 
2018
 

$15,282

 

$18,962

 

$4,677

 

$3,954

 

$6,485

 

$3,246

2019
 

$15,398

 

$19,767

 

$4,818

 

$4,000

 

$6,842

 

$3,363

2020
 

$15,349

 

$20,287

 

$5,043

 

$3,952

 

$7,101

 

$3,381

2021
 

$15,483

 

$20,756

 

$5,218

 

$3,899

 

$7,369

 

$3,537

2022
 

$15,419

 

$21,250

 

$5,331

 

$3,800

 

$7,519

 

$3,595

2023 - 2027
 

$75,293

 

$108,290

 

$26,723

 

$17,698

 

$36,897

 

$17,677


Estimated Future Medicare Part D Subsidy
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2018
 

$164

 

$168

 

$58

 

$38

 

$64

 

$23

2019
 

$185

 

$187

 

$65

 

$39

 

$69

 

$27

2020
 

$209

 

$210

 

$70

 

$41

 

$75

 

$33

2021
 

$230

 

$234

 

$76

 

$43

 

$81

 

$38

2022
 

$254

 

$257

 

$82

 

$46

 

$88

 

$46

2023 - 2027
 

$1,646

 

$1,720

 

$514

 

$259

 

$552

 

$346

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 2017 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2017
 
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
 

$23,612

 

$1,369

 

($19,810
)
 

($1,133
)
Entergy Louisiana
 

$37,240

 

$2,333

 

($31,063
)
 

($1,909
)
Entergy Mississippi
 

$8,666

 

$448

 

($7,276
)
 

($370
)
Entergy New Orleans
 

$4,585

 

$251

 

($3,895
)
 

($208
)
Entergy Texas
 

$12,444

 

$751

 

($10,452
)
 

($618
)
System Energy
 

$7,334

 

$475

 

($6,074
)
 

($387
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2018:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
(In Thousands)
Pension Contributions

$64,062

 

$71,917

 

$14,933

 

$7,250

 

$10,883

 

$13,786

Other Postretirement Contributions

$472

 

$18,962

 

$110

 

$3,669

 

$3,231

 

$16

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2017, 2016, and 2015 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)
2017
 

$3,741

 

$5,079

 

$2,133

 

$731

 

$1,865

2016
 

$3,528

 

$4,746

 

$1,997

 

$708

 

$1,778

2015
 

$3,242

 

$4,324

 

$1,920

 

$721

 

$1,620

Entergy Texas [Member] | Non-Qualified Pension Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The following Registrant Subsidiaries 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 2017, 2016, and 2015, was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2017

$679

 

$185

 

$251

 

$73

 

$499

2016

$1,819

 

$231

 

$236

 

$65

 

$504

2015

$446

 

$377

 

$235

 

$64

 

$595

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2017 and 2016 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2017

$4,221

 

$2,061

 

$2,737

 

$583

 

$8,913

2016

$3,897

 

$2,134

 

$2,296

 

$514

 

$8,665

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2017 and 2016 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2017

$3,825

 

$2,061

 

$2,250

 

$519

 

$8,602

2016

$3,439

 

$2,134

 

$1,961

 

$452

 

$8,333

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2017 and 2016:
2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($376
)
 

($231
)
 

($135
)
 

($21
)
 

($788
)
Non-current liabilities
 
(3,845
)
 
(1,830
)
 
(2,603
)
 
(562
)
 
(8,125
)
Total funded status
 

($4,221
)
 

($2,061
)
 

($2,738
)
 

($583
)
 

($8,913
)
Regulatory asset/(liability)
 

$2,995

 

$166

 

$1,186

 

($140
)
 

$133

Accumulated other comprehensive income (before taxes)
 

$—

 

$11

 

$—

 

$—

 

$—


2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($242
)
 

($233
)
 

($137
)
 

($20
)
 

($773
)
Non-current liabilities
 
(3,655
)
 
(1,901
)
 
(2,159
)
 
(495
)
 
(7,892
)
Total funded status
 

($3,897
)
 

($2,134
)
 

($2,296
)
 

($515
)
 

($8,665
)
Regulatory asset/(liability)
 

$2,914

 

$175

 

$876

 

($148
)
 

($316
)
Accumulated other comprehensive income (before taxes)
 

$—

 

$13

 

$—

 

$—

 

$—

Entergy Texas [Member] | Other Postretirement Benefit Plan [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2017, 2016, and 2015 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
 
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$3,451

 

$6,373

 

$1,160

 

$567

 

$1,488

 

$1,278

Interest cost on APBO
 
9,020

 
12,101

 
2,759

 
1,874

 
4,494

 
2,236

Expected return on assets
 
(15,836
)
 

 
(4,801
)
 
(4,635
)
 
(8,720
)
 
(2,869
)
Amortization of prior service credit
 
(5,110
)
 
(7,735
)
 
(1,823
)
 
(745
)
 
(2,316
)
 
(1,513
)
Recognized net loss
 
4,460

 
1,859

 
1,675

 
418

 
3,303

 
1,560

Net other postretirement benefit (income)/cost
 

($4,015
)
 

$12,598

 

($1,030
)
 

($2,521
)
 

($1,751
)
 

$692

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net (gain)/loss
 
(29,534
)
 
(1,256
)
 
506

 
(7,342
)
 
(22,255
)
 
(5,459
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 

 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,110

 
7,735

 
1,823

 
745

 
2,316

 
1,513

Amortization of net loss
 
(4,460
)
 
(1,859
)
 
(1,675
)
 
(418
)
 
(3,303
)
 
(1,560
)
Total
 

($28,884
)
 

$4,620

 

$654

 

($7,015
)
 

($23,242
)
 

($5,506
)
Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax)
 

($32,899
)
 

$17,218

 

($376
)
 

($9,536
)
 

($24,993
)
 

($4,814
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($5,110
)
 

($7,735
)
 

($1,823
)
 

($745
)
 

($2,316
)
 

($1,513
)
Net loss
 

$1,154

 

$1,550

 

$1,508

 

$137

 

$823

 

$932


2016
 
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
 

$3,913

 

$7,476

 

$1,543

 

$622

 

$1,590

 

$1,337

Interest cost on APBO
 
9,297

 
13,041

 
2,835

 
1,791

 
4,154

 
2,117

Expected return on assets
 
(17,855
)
 

 
(5,517
)
 
(4,617
)
 
(9,575
)
 
(3,257
)
Amortization of prior service credit
 
(5,472
)
 
(7,787
)
 
(934
)
 
(745
)
 
(2,722
)
 
(1,570
)
Recognized net loss
 
4,256

 
2,926

 
893

 
146

 
2,148

 
1,149

Net other postretirement benefit (income)/cost
 

($5,861
)
 

$15,656

 

($1,180
)
 

($2,803
)
 

($4,405
)
 

($224
)
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
 

($1,007
)
 

($4,647
)
 

($6,219
)
 

$—

 

$—

 

$—

Net (gain)/loss
 
3,331

 
(13,117
)
 
8,715

 
5,717

 
13,378

 
4,997

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,472

 
7,787

 
934

 
745

 
2,722

 
1,570

Amortization of net loss
 
(4,256
)
 
(2,926
)
 
(893
)
 
(146
)
 
(2,148
)
 
(1,149
)
Total
 

$3,540

 

($12,903
)
 

$2,537

 

$6,316

 

$13,952

 

$5,418

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

($2,321
)
 

$2,753

 

$1,357

 

$3,513

 

$9,547

 

$5,194

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

($5,110
)
 

($7,739
)
 

($1,824
)
 

($745
)
 

($2,316
)
 

($1,513
)
Net loss
 

$4,460

 

$1,859

 

$1,675

 

$418

 

$3,303

 

$1,560


2015
 
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
 

$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 service 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

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, 2017 and 2016 are as follows:
2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$258,787

 

$342,500

 

$78,485

 

$55,515

 

$127,700

 

$62,498

Service cost
 
3,451

 
6,373

 
1,160

 
567

 
1,488

 
1,278

Interest cost
 
9,020

 
12,101

 
2,759

 
1,874

 
4,494

 
2,236

Plan participant contributions
 
7,875

 
7,855

 
2,160

 
1,151

 
2,453

 
1,779

Actuarial (gain)/loss
 
(11,691
)
 
(1,256
)
 
5,858

 
(899
)
 
(12,469
)
 
(2,233
)
Benefits paid
 
(18,497
)
 
(22,273
)
 
(5,823
)
 
(4,670
)
 
(6,980
)
 
(4,205
)
Medicare Part D subsidy received
 
74

 
89

 
22

 
10

 
16

 
28

Balance at December 31
 

$249,019

 

$345,389

 

$84,621

 

$53,548

 

$116,702

 

$61,381

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$250,926

 

$—

 

$75,945

 

$74,236

 

$137,069

 

$44,885

Actual return on plan assets
 
33,679

 

 
10,153

 
11,078

 
18,506

 
6,095

Employer contributions
 
695

 
14,418

 
(2
)
 
3,709

 
3,123

 
570

Plan participant contributions
 
7,875

 
7,855

 
2,160

 
1,151

 
2,453

 
1,779

Benefits paid
 
(18,497
)
 
(22,273
)
 
(5,823
)
 
(4,670
)
 
(6,980
)
 
(4,205
)
Fair value of assets at December 31
 

$274,678

 

$—

 

$82,433

 

$85,504

 

$154,171

 

$49,124

Funded status
 

$25,659

 

($345,389
)
 

($2,188
)
 

$31,956

 

$37,469

 

($12,257
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($18,794
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
25,659

 
(326,595
)
 
(2,188
)
 
31,956

 
37,469

 
(12,257
)
Total funded status
 

$25,659

 

($345,389
)
 

($2,188
)
 

$31,956

 

$37,469

 

($12,257
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($16,574
)
 

$—

 

($6,687
)
 

($1,427
)
 

($5,980
)
 

($3,819
)
Net loss
 
42,394

 

 
25,247

 
4,269

 
24,478

 
16,386

 
 

$25,820

 

$—

 

$18,560

 

$2,842

 

$18,498

 

$12,567

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($19,999
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
51,585

 

 

 

 

 
 

$—

 

$31,586

 

$—

 

$—

 

$—

 

$—



2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$258,900

 

$356,253

 

$77,382

 

$51,951

 

$114,582

 

$57,645

Service cost
 
3,913

 
7,476

 
1,543

 
622

 
1,590

 
1,337

Interest cost
 
9,297

 
13,041

 
2,835

 
1,791

 
4,154

 
2,117

Plan amendments
 
(1,007
)
 
(4,647
)
 
(6,219
)
 

 

 

Plan participant contributions
 
6,330

 
6,273

 
1,721

 
1,213

 
1,927

 
1,390

Actuarial (gain)/loss
 
2,453

 
(13,117
)
 
8,230

 
4,774

 
12,389

 
4,806

Benefits paid
 
(21,178
)
 
(22,893
)
 
(7,031
)
 
(4,852
)
 
(6,977
)
 
(4,818
)
Medicare Part D subsidy received
 
79

 
114

 
24

 
16

 
35

 
21

Balance at December 31
 

$258,787

 

$342,500

 

$78,485

 

$55,515

 

$127,700

 

$62,498

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$243,206

 

$—

 

$75,538

 

$69,881

 

$130,374

 

$44,917

Actual return on plan assets
 
16,977

 

 
5,032

 
3,674

 
8,586

 
3,066

Employer contributions
 
5,591

 
16,620

 
685

 
4,320

 
3,159

 
330

Plan participant contributions
 
6,330

 
6,273

 
1,721

 
1,213

 
1,927

 
1,390

Benefits paid
 
(21,178
)
 
(22,893
)
 
(7,031
)
 
(4,852
)
 
(6,977
)
 
(4,818
)
Fair value of assets at December 31
 

$250,926

 

$—

 

$75,945

 

$74,236

 

$137,069

 

$44,885

Funded status
 

($7,861
)
 

($342,500
)
 

($2,540
)
 

$18,721

 

$9,369

 

($17,613
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($19,209
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(7,861
)
 
(323,291
)
 
(2,540
)
 
18,721

 
9,369

 
(17,613
)
Total funded status
 

($7,861
)
 

($342,500
)
 

($2,540
)
 

$18,721

 

$9,369

 

($17,613
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($21,684
)
 

$—

 

($8,511
)
 

($2,172
)
 

($8,296
)
 

($5,332
)
Net loss
 
76,388

 

 
26,416

 
12,029

 
50,036

 
23,405

 
 

$54,704

 

$—

 

$17,905

 

$9,857

 

$41,740

 

$18,073

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($27,735
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
54,700

 

 

 

 

 
 

$—

 

$26,965

 

$—

 

$—

 

$—

 

$—

System Energy [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2017, 2016, and 2015 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:
2017
 
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
 

$20,358

 

$27,698

 

$5,890

 

$2,500

 

$5,455

 

$6,145

Interest cost on projected benefit obligation
 
51,776

 
59,235

 
14,927

 
7,163

 
13,569

 
12,364

Expected return on assets
 
(81,707
)
 
(92,067
)
 
(24,526
)
 
(11,199
)
 
(24,722
)
 
(18,650
)
Recognized net loss
 
46,560

 
49,417

 
12,213

 
6,632

 
9,241

 
11,857

Net pension cost
 

$36,987

 

$44,283

 

$8,504

 

$5,096

 

$3,543

 

$11,716

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

$51,569

 

$57,510

 

$14,681

 

$8,601

 

$1,109

 

$27,733

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(46,560
)
 
(49,417
)
 
(12,213
)
 
(6,632
)
 
(9,241
)
 
(11,857
)
Total
 

$5,009

 

$8,093

 

$2,468

 

$1,969

 

($8,132
)
 

$15,876

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

$41,996

 

$52,376

 

$10,972

 

$7,065

 

($4,589
)
 

$27,592

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

$53,650

 

$57,800

 

$14,438

 

$7,816

 

$10,503

 

$14,859


2016
 
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
 

$20,724

 

$28,194

 

$6,250

 

$2,625

 

$5,664

 

$6,263

Interest cost on projected benefit obligation
 
52,219

 
59,478

 
15,245

 
7,256

 
14,228

 
11,966

Expected return on assets
 
(79,087
)
 
(88,383
)
 
(23,923
)
 
(10,748
)
 
(24,248
)
 
(17,836
)
Recognized net loss
 
43,745

 
47,783

 
11,938

 
6,460

 
9,358

 
10,415

Net pension cost
 

$37,601

 

$47,072

 

$9,510

 

$5,593

 

$5,002

 

$10,808

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

$60,968

 

$46,742

 

$10,942

 

$5,463

 

$3,816

 

$20,805

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(43,745
)
 
(47,783
)
 
(11,938
)
 
(6,460
)
 
(9,358
)
 
(10,415
)
Total
 

$17,223

 

($1,041
)
 

($996
)
 

($997
)
 

($5,542
)
 

$10,390

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

$54,824

 

$46,031

 

$8,514

 

$4,596

 

($540
)
 

$21,198

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

$46,560

 

$49,417

 

$12,213

 

$6,632

 

$9,241

 

$11,857


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

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 Sheets for the Registrant Subsidiaries as of December 31, 2017 and 2016 are as follows:
2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$1,454,310

 

$1,624,233

 

$419,201

 

$197,464

 

$386,366

 

$335,381

Service cost
 
20,358

 
27,698

 
5,890

 
2,500

 
5,455

 
6,145

Interest cost
 
51,776

 
59,235

 
14,927

 
7,163

 
13,569

 
12,364

Actuarial loss
 
131,729

 
147,704

 
38,726

 
19,507

 
25,339

 
45,471

Benefits paid
 
(77,417
)
 
(73,170
)
 
(21,195
)
 
(8,738
)
 
(20,009
)
 
(15,312
)
Balance at December 31
 

$1,580,756

 

$1,785,700

 

$457,549

 

$217,896

 

$410,720

 

$384,049

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at
January 1
 

$1,041,592

 

$1,169,147

 

$314,349

 

$142,488

 

$317,576

 

$235,144

Actual return on plan assets
 
161,868

 
182,261

 
48,572

 
22,104

 
48,952

 
36,387

Employer contributions
 
79,625

 
87,503

 
19,116

 
9,893

 
17,004

 
18,213

Benefits paid
 
(77,417
)
 
(73,170
)
 
(21,195
)
 
(8,738
)
 
(20,009
)
 
(15,312
)
Fair value of assets at December 31
 

$1,205,668

 

$1,365,741

 

$360,842

 

$165,747

 

$363,523

 

$274,432

Funded status
 

($375,088
)
 

($419,959
)
 

($96,707
)
 

($52,149
)
 

($47,197
)
 

($109,617
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($375,088
)
 

($419,959
)
 

($96,707
)
 

($52,149
)
 

($47,197
)
 

($109,617
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$706,783

 

$701,324

 

$191,877

 

$96,913

 

$145,412

 

$185,774

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$44,765

 

$—

 

$—

 

$—

 

$—


2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$1,400,511

 

$1,564,710

 

$408,604

 

$191,064

 

$383,627

 

$311,542

Service cost
 
20,724

 
28,194

 
6,250

 
2,625

 
5,664

 
6,263

Interest cost
 
52,219

 
59,478

 
15,245

 
7,256

 
14,228

 
11,966

Actuarial loss
 
62,187

 
48,357

 
11,343

 
5,573

 
4,274

 
20,661

Benefits paid
 
(81,331
)
 
(76,506
)
 
(22,241
)
 
(9,054
)
 
(21,427
)
 
(15,051
)
Balance at December 31
 

$1,454,310

 

$1,624,233

 

$419,201

 

$197,464

 

$386,366

 

$335,381

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$959,618

 

$1,071,234

 

$292,297

 

$129,975

 

$298,378

 

$212,006

Actual return on plan assets
 
80,306

 
89,998

 
24,325

 
10,858

 
24,705

 
17,692

Employer contributions
 
82,999

 
84,421

 
19,968

 
10,709

 
15,920

 
20,497

Benefits paid
 
(81,331
)
 
(76,506
)
 
(22,241
)
 
(9,054
)
 
(21,427
)
 
(15,051
)
Fair value of assets at December 31
 

$1,041,592

 

$1,169,147

 

$314,349

 

$142,488

 

$317,576

 

$235,144

Funded status
 

($412,718
)
 

($455,086
)
 

($104,852
)
 

($54,976
)
 

($68,790
)
 

($100,237
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($412,718
)
 

($455,086
)
 

($104,852
)
 

($54,976
)
 

($68,790
)
 

($100,237
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$701,774

 

$686,337

 

$189,409

 

$94,944

 

$153,544

 

$169,897

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$51,660

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2017 and 2016 was as follows:
 
December 31,
 
2017
 
2016
 
(In Thousands)
Entergy Arkansas

$1,492,876

 

$1,379,265

Entergy Louisiana

$1,652,939

 

$1,513,884

Entergy Mississippi

$430,268

 

$396,081

Entergy New Orleans

$205,316

 

$186,247

Entergy Texas

$387,083

 

$365,251

System Energy

$359,258

 

$315,131

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)
 
 
 
 
 
 
 
 
 
 
 
 
2018
 

$87,295

 

$93,155

 

$25,833

 

$11,484

 

$25,333

 

$17,780

2019
 

$87,832

 

$96,060

 

$25,977

 

$12,202

 

$25,656

 

$18,566

2020
 

$88,905

 

$100,179

 

$27,198

 

$12,463

 

$26,399

 

$19,398

2021
 

$90,278

 

$103,810

 

$27,508

 

$13,087

 

$26,756

 

$20,279

2022
 

$92,061

 

$107,609

 

$27,389

 

$13,207

 

$26,310

 

$21,714

2023 - 2027
 

$479,160

 

$571,926

 

$141,912

 

$69,595

 

$130,905

 

$117,835

Estimated Future Non-Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
2018
 

$376

 

$231

 

$135

 

$21

 

$788

2019
 

$300

 

$219

 

$137

 

$55

 

$764

2020
 

$355

 

$208

 

$290

 

$36

 

$895

2021
 

$310

 

$196

 

$192

 

$39

 

$723

2022
 

$506

 

$186

 

$201

 

$41

 

$662

2023 - 2027
 

$2,196

 

$749

 

$1,462

 

$459

 

$3,762


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)
 
 
 
 
 
 
 
 
 
 
 
 
2018
 

$15,282

 

$18,962

 

$4,677

 

$3,954

 

$6,485

 

$3,246

2019
 

$15,398

 

$19,767

 

$4,818

 

$4,000

 

$6,842

 

$3,363

2020
 

$15,349

 

$20,287

 

$5,043

 

$3,952

 

$7,101

 

$3,381

2021
 

$15,483

 

$20,756

 

$5,218

 

$3,899

 

$7,369

 

$3,537

2022
 

$15,419

 

$21,250

 

$5,331

 

$3,800

 

$7,519

 

$3,595

2023 - 2027
 

$75,293

 

$108,290

 

$26,723

 

$17,698

 

$36,897

 

$17,677


Estimated Future Medicare Part D Subsidy
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2018
 

$164

 

$168

 

$58

 

$38

 

$64

 

$23

2019
 

$185

 

$187

 

$65

 

$39

 

$69

 

$27

2020
 

$209

 

$210

 

$70

 

$41

 

$75

 

$33

2021
 

$230

 

$234

 

$76

 

$43

 

$81

 

$38

2022
 

$254

 

$257

 

$82

 

$46

 

$88

 

$46

2023 - 2027
 

$1,646

 

$1,720

 

$514

 

$259

 

$552

 

$346

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 2017 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2017
 
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
 

$23,612

 

$1,369

 

($19,810
)
 

($1,133
)
Entergy Louisiana
 

$37,240

 

$2,333

 

($31,063
)
 

($1,909
)
Entergy Mississippi
 

$8,666

 

$448

 

($7,276
)
 

($370
)
Entergy New Orleans
 

$4,585

 

$251

 

($3,895
)
 

($208
)
Entergy Texas
 

$12,444

 

$751

 

($10,452
)
 

($618
)
System Energy
 

$7,334

 

$475

 

($6,074
)
 

($387
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2018:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
(In Thousands)
Pension Contributions

$64,062

 

$71,917

 

$14,933

 

$7,250

 

$10,883

 

$13,786

Other Postretirement Contributions

$472

 

$18,962

 

$110

 

$3,669

 

$3,231

 

$16

System Energy [Member] | Other Postretirement Benefit Plan [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2017, 2016, and 2015 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
 
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$3,451

 

$6,373

 

$1,160

 

$567

 

$1,488

 

$1,278

Interest cost on APBO
 
9,020

 
12,101

 
2,759

 
1,874

 
4,494

 
2,236

Expected return on assets
 
(15,836
)
 

 
(4,801
)
 
(4,635
)
 
(8,720
)
 
(2,869
)
Amortization of prior service credit
 
(5,110
)
 
(7,735
)
 
(1,823
)
 
(745
)
 
(2,316
)
 
(1,513
)
Recognized net loss
 
4,460

 
1,859

 
1,675

 
418

 
3,303

 
1,560

Net other postretirement benefit (income)/cost
 

($4,015
)
 

$12,598

 

($1,030
)
 

($2,521
)
 

($1,751
)
 

$692

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net (gain)/loss
 
(29,534
)
 
(1,256
)
 
506

 
(7,342
)
 
(22,255
)
 
(5,459
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 

 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,110

 
7,735

 
1,823

 
745

 
2,316

 
1,513

Amortization of net loss
 
(4,460
)
 
(1,859
)
 
(1,675
)
 
(418
)
 
(3,303
)
 
(1,560
)
Total
 

($28,884
)
 

$4,620

 

$654

 

($7,015
)
 

($23,242
)
 

($5,506
)
Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax)
 

($32,899
)
 

$17,218

 

($376
)
 

($9,536
)
 

($24,993
)
 

($4,814
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($5,110
)
 

($7,735
)
 

($1,823
)
 

($745
)
 

($2,316
)
 

($1,513
)
Net loss
 

$1,154

 

$1,550

 

$1,508

 

$137

 

$823

 

$932


2016
 
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
 

$3,913

 

$7,476

 

$1,543

 

$622

 

$1,590

 

$1,337

Interest cost on APBO
 
9,297

 
13,041

 
2,835

 
1,791

 
4,154

 
2,117

Expected return on assets
 
(17,855
)
 

 
(5,517
)
 
(4,617
)
 
(9,575
)
 
(3,257
)
Amortization of prior service credit
 
(5,472
)
 
(7,787
)
 
(934
)
 
(745
)
 
(2,722
)
 
(1,570
)
Recognized net loss
 
4,256

 
2,926

 
893

 
146

 
2,148

 
1,149

Net other postretirement benefit (income)/cost
 

($5,861
)
 

$15,656

 

($1,180
)
 

($2,803
)
 

($4,405
)
 

($224
)
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
 

($1,007
)
 

($4,647
)
 

($6,219
)
 

$—

 

$—

 

$—

Net (gain)/loss
 
3,331

 
(13,117
)
 
8,715

 
5,717

 
13,378

 
4,997

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,472

 
7,787

 
934

 
745

 
2,722

 
1,570

Amortization of net loss
 
(4,256
)
 
(2,926
)
 
(893
)
 
(146
)
 
(2,148
)
 
(1,149
)
Total
 

$3,540

 

($12,903
)
 

$2,537

 

$6,316

 

$13,952

 

$5,418

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

($2,321
)
 

$2,753

 

$1,357

 

$3,513

 

$9,547

 

$5,194

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

($5,110
)
 

($7,739
)
 

($1,824
)
 

($745
)
 

($2,316
)
 

($1,513
)
Net loss
 

$4,460

 

$1,859

 

$1,675

 

$418

 

$3,303

 

$1,560


2015
 
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
 

$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 service 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

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, 2017 and 2016 are as follows:
2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$258,787

 

$342,500

 

$78,485

 

$55,515

 

$127,700

 

$62,498

Service cost
 
3,451

 
6,373

 
1,160

 
567

 
1,488

 
1,278

Interest cost
 
9,020

 
12,101

 
2,759

 
1,874

 
4,494

 
2,236

Plan participant contributions
 
7,875

 
7,855

 
2,160

 
1,151

 
2,453

 
1,779

Actuarial (gain)/loss
 
(11,691
)
 
(1,256
)
 
5,858

 
(899
)
 
(12,469
)
 
(2,233
)
Benefits paid
 
(18,497
)
 
(22,273
)
 
(5,823
)
 
(4,670
)
 
(6,980
)
 
(4,205
)
Medicare Part D subsidy received
 
74

 
89

 
22

 
10

 
16

 
28

Balance at December 31
 

$249,019

 

$345,389

 

$84,621

 

$53,548

 

$116,702

 

$61,381

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$250,926

 

$—

 

$75,945

 

$74,236

 

$137,069

 

$44,885

Actual return on plan assets
 
33,679

 

 
10,153

 
11,078

 
18,506

 
6,095

Employer contributions
 
695

 
14,418

 
(2
)
 
3,709

 
3,123

 
570

Plan participant contributions
 
7,875

 
7,855

 
2,160

 
1,151

 
2,453

 
1,779

Benefits paid
 
(18,497
)
 
(22,273
)
 
(5,823
)
 
(4,670
)
 
(6,980
)
 
(4,205
)
Fair value of assets at December 31
 

$274,678

 

$—

 

$82,433

 

$85,504

 

$154,171

 

$49,124

Funded status
 

$25,659

 

($345,389
)
 

($2,188
)
 

$31,956

 

$37,469

 

($12,257
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($18,794
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
25,659

 
(326,595
)
 
(2,188
)
 
31,956

 
37,469

 
(12,257
)
Total funded status
 

$25,659

 

($345,389
)
 

($2,188
)
 

$31,956

 

$37,469

 

($12,257
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($16,574
)
 

$—

 

($6,687
)
 

($1,427
)
 

($5,980
)
 

($3,819
)
Net loss
 
42,394

 

 
25,247

 
4,269

 
24,478

 
16,386

 
 

$25,820

 

$—

 

$18,560

 

$2,842

 

$18,498

 

$12,567

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($19,999
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
51,585

 

 

 

 

 
 

$—

 

$31,586

 

$—

 

$—

 

$—

 

$—



2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$258,900

 

$356,253

 

$77,382

 

$51,951

 

$114,582

 

$57,645

Service cost
 
3,913

 
7,476

 
1,543

 
622

 
1,590

 
1,337

Interest cost
 
9,297

 
13,041

 
2,835

 
1,791

 
4,154

 
2,117

Plan amendments
 
(1,007
)
 
(4,647
)
 
(6,219
)
 

 

 

Plan participant contributions
 
6,330

 
6,273

 
1,721

 
1,213

 
1,927

 
1,390

Actuarial (gain)/loss
 
2,453

 
(13,117
)
 
8,230

 
4,774

 
12,389

 
4,806

Benefits paid
 
(21,178
)
 
(22,893
)
 
(7,031
)
 
(4,852
)
 
(6,977
)
 
(4,818
)
Medicare Part D subsidy received
 
79

 
114

 
24

 
16

 
35

 
21

Balance at December 31
 

$258,787

 

$342,500

 

$78,485

 

$55,515

 

$127,700

 

$62,498

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$243,206

 

$—

 

$75,538

 

$69,881

 

$130,374

 

$44,917

Actual return on plan assets
 
16,977

 

 
5,032

 
3,674

 
8,586

 
3,066

Employer contributions
 
5,591

 
16,620

 
685

 
4,320

 
3,159

 
330

Plan participant contributions
 
6,330

 
6,273

 
1,721

 
1,213

 
1,927

 
1,390

Benefits paid
 
(21,178
)
 
(22,893
)
 
(7,031
)
 
(4,852
)
 
(6,977
)
 
(4,818
)
Fair value of assets at December 31
 

$250,926

 

$—

 

$75,945

 

$74,236

 

$137,069

 

$44,885

Funded status
 

($7,861
)
 

($342,500
)
 

($2,540
)
 

$18,721

 

$9,369

 

($17,613
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($19,209
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(7,861
)
 
(323,291
)
 
(2,540
)
 
18,721

 
9,369

 
(17,613
)
Total funded status
 

($7,861
)
 

($342,500
)
 

($2,540
)
 

$18,721

 

$9,369

 

($17,613
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($21,684
)
 

$—

 

($8,511
)
 

($2,172
)
 

($8,296
)
 

($5,332
)
Net loss
 
76,388

 

 
26,416

 
12,029

 
50,036

 
23,405

 
 

$54,704

 

$—

 

$17,905

 

$9,857

 

$41,740

 

$18,073

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($27,735
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
54,700

 

 

 

 

 
 

$—

 

$26,965

 

$—

 

$—

 

$—

 

$—