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Retirement, Other Postretirement Benefits, And Defined Contribution Plans (Tables)
12 Months Ended
Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Entergy Corporation and its subsidiaries’ total 2014, 2013, and 2012 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, included the following components:
 
2014
 
2013
 
2012
 
(In Thousands)
Net periodic pension cost:
 

 
 

 
 

Service cost - benefits earned during the period

$140,436

 

$172,280

 

$150,763

Interest cost on projected benefit obligation
290,076

 
263,296

 
260,929

Expected return on assets
(361,462
)
 
(328,227
)
 
(317,423
)
Amortization of prior service cost
1,600

 
2,125

 
2,733

Recognized net loss
145,095

 
213,194

 
167,279

Curtailment loss

 
16,318

 

Special termination benefit
732

 
13,139

 

Net periodic pension costs

$216,477

 

$352,125

 

$264,281

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

$1,389,912

 

($894,150
)
 

$552,303

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
Amortization of prior service cost
(1,600
)
 
(2,125
)
 
(2,733
)
Acceleration of prior service cost to curtailment

 
(1,307
)
 

Amortization of net loss
(145,095
)
 
(213,194
)
 
(167,279
)
Total
1,243,217

 
(1,110,776
)
 
382,291

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

$1,459,694

 

($758,651
)
 

$646,572

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

$1,561

 

$1,600

 

$2,268

Net loss

$237,013

 

$146,958

 

$219,805

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified Pension Obligations, Plan Assets, Funded Status, Amounts Recognized in the Balance Sheet for Entergy Corporation and its Subsidiaries as of December 31, 2014 and 2013
 
December 31,
 
2014
 
2013
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 

 
 

Balance at beginning of year

$5,770,999

 

$6,096,639

Service cost
140,436

 
172,280

Interest cost
290,076

 
263,296

Curtailment

 
15,011

Special termination benefit
732

 
13,139

Actuarial loss/(gain)
1,284,049

 
(571,990
)
Employee contributions
560

 
598

Benefits paid
(256,310
)
 
(217,974
)
Balance at end of year

$7,230,542

 

$5,770,999

Change in Plan Assets
 

 
 

Fair value of assets at beginning of year

$4,429,237

 

$3,832,860

Actual return on plan assets
255,599

 
650,386

Employer contributions
398,880

 
163,367

Employee contributions
560

 
598

Benefits paid
(256,310
)
 
(217,974
)
Fair value of assets at end of year

$4,827,966

 

$4,429,237

Funded status

($2,402,576
)
 

($1,341,762
)
Amount recognized in the balance sheet
 
 
 
Non-current liabilities

($2,402,576
)
 

($1,341,762
)
Amount recognized as a regulatory asset
 
 
 
Prior service cost

$3,704

 

$5,027

Net loss
2,451,172

 
1,494,117

 

$2,454,876

 

$1,499,144

Amount recognized as AOCI (before tax)
 
 
 
Prior service cost

$1,015

 

$1,292

Net loss
671,682

 
383,920

 

$672,697

 

$385,212

Reclassification Out of Accumulated Other Comprehensive Income, Amortization
Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) as of December 31, 2014:

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

($1,559
)
 

$22,280

 

($427
)
 

$20,294

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

 

 
(3,643
)
 
(3,643
)
 

($28,493
)
 

$15,591

 

($6,283
)
 

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

$—

 

$2,237

 

$—

 

$2,237

Amortization of loss
(1,911
)
 
(1,212
)
 
(3
)
 
(3,126
)
 

($1,911
)
 

$1,025

 

($3
)
 

($889
)
Entergy Louisiana
 
 
 
 
 
 
 
Amortization of prior service cost

$—

 

$3,377

 

$—

 

$3,377

Amortization of loss

 
(1,511
)
 

 
(1,511
)
 

$—

 

$1,866

 

$—

 

$1,866


Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) as of December 31, 2013:
 
Qualified
Pension
Costs
 
Other
Postretirement
Costs
 
Non-Qualified
Pension Costs
 
Total
 
(In Thousands)
Entergy
 
 
 
 
 
 
 
Amortization of prior service cost

($1,866
)


$12,925

 

($503
)
 

$10,556

Acceleration of prior service cost due to curtailment
(1,304
)
 
1,797

 
(178
)
 
315

Amortization of loss
(43,971
)
 
(21,590
)
 
(2,569
)
 
(68,130
)
Settlement loss

 

 
(11,612
)
 
(11,612
)
 

($47,141
)
 

($6,868
)
 

($14,862
)
 

($68,871
)
Entergy Gulf States Louisiana
 
 
 
 
 
 
 
Amortization of prior service cost

($1
)


$942

 

$—

 

$941

Acceleration of prior service cost due to curtailment

 
91

 

 
91

Amortization of loss
(3,039
)
 
(4,598
)
 
(7
)
 
(7,644
)
 

($3,040
)
 

($3,565
)
 

($7
)
 

($6,612
)
Entergy Louisiana
 
 
 
 
 
 
 
Amortization of prior service cost

$—



$508

 

$—

 

$508

Acceleration of prior service cost due to curtailment

 
41

 

 
41

Amortization of loss

 
(5,050
)
 

 
(5,050
)
 

$—

 

($4,501
)
 

$—

 

($4,501
)
Qualified Pension And Other Postretirement Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Pension
Asset Allocation
 
Target
 
Range
 
Actual
2014
 
Actual
2013
Domestic Equity Securities
 
45%
 
34%
to
53%
 
45%
 
46%
International Equity Securities
 
20%
 
16%
to
24%
 
19%
 
20%
Fixed Income Securities
 
35%
 
31%
to
41%
 
35%
 
33%
Other
 
0%
 
0%
to
10%
 
1%
 
1%
Target Asset Allocation
Postretirement
Asset Allocation
 
Non-Taxable and Taxable
 

Target

Range
Actual
2014
Actual
2013
Domestic Equity Securities
39%
34%
to
44%
42%
40%
International Equity Securities
26%
21%
to
31%
25%
26%
Fixed Income Securities
35%
30%
to
40%
33%
34%
Other
0%
0%
to
5%
0%
0%
Investments Held For Qualified Pension And Other Postretirement Plans Measured At Fair Value
Qualified Defined Benefit Pension Plan Trusts

Final Average Pay Pension Plans’ Trust

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

$10,017

(b)

$—

(a)

$—

 

$10,017

Common
 
717,685

(b)
97

 

 
717,782

Common collective trusts
 

 
1,886,897

(c)

 
1,886,897

103-12 investment entities
 

 
259,995

(h)

 
259,995

Fixed income securities:
 
 
 
 
 
 
 
 
U.S. Government securities
 
240

(b)
400,059

(a)

 
400,299

Corporate debt instruments
 

 
548,788

(a)

 
548,788

Registered investment companies
 
286,534

(d)
576,641

(e)

 
863,175

Other
 

 
130,295

(f)

 
130,295

Other:
 
 
 
 
 
 
 
 
Insurance company general account (unallocated contracts)
 

 
37,818

  
(g)

 
37,818

Total investments
 

$1,014,476

 

$3,840,590

 

$—

 

$4,855,066

Cash
 
 
 
 
 
 
 
314

Other pending transactions
 
 
 
 
 
 
 
7,359

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

$4,827,785


Cash Balance Pension Plans’ Trust

The Cash Balance pension plans’ trust held $181 thousand of cash as of December 31, 2014.


2013
 
Level 1
 
Level 2
 
Level 3
 
Total
 
 
(In Thousands)
Equity securities:
 
 
 
 
 
 
 
 
Corporate stocks:
 
 
 
 
 
 
 
 
Preferred
 

$6,847

(b)

$6,038

(a)

$—

 

$12,885

Common
 
915,996

(b)

 

 
915,996

Common collective trusts
 

 
1,753,958

(c)

 
1,753,958

Fixed income securities:
 
 
 
 
 
 
 
 
U.S. Government securities
 
180,718

(b)
152,915

(a)

 
333,633

Corporate debt instruments
 

 
464,652

(a)

 
464,652

Registered investment companies
 
316,863

(d)
486,748

(e)

 
803,611

Other
 

 
129,169

(f)

 
129,169

Other:
 
 
 
 
 
 
 
 
Insurance company general account (unallocated contracts)
 

 
36,886

 
(g)

 
36,886

Total investments
 

$1,420,424

 

$3,030,366

 

$—

 

$4,450,790

Cash
 
 
 
 
 
 
 
280

Other pending transactions
 
 
 
 
 
 
 
8,081

Less: Other postretirement
assets included in total investments
 
 
 
 
 
 
 
(29,914
)
Total fair value of qualified
   pension assets
 
 
 
 
 
 
 

$4,429,237


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

$—

 

$370,228

(c)

$—

 

$370,228

Fixed income securities:
 
 
 
 
 
 
 
 

U.S. Government securities
 
36,306

(b)
45,618

(a)

 
81,924

Corporate debt instruments
 

 
57,830

(a)

 
57,830

Registered investment companies
 
5,558

(d)

 

 
5,558

Other
 

 
46,968

(f)

 
46,968

Total investments
 

$41,864

 

$520,644

 

$—

 

$562,508

Other pending transactions
 
 
 
 
 
 
 
165

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

Total fair value of other
postretirement assets
 
 
 
 
 
 
 

$597,627


2013
 
Level 1
 
Level 2
 
Level 3
 
Total
 
 
(In Thousands)
Equity securities:
 
 
 
 
 
 
 
 
Common collective trust
 

$—

 

$356,700

(c)

$—

 

$356,700

Fixed income securities:
 
 
 
 
 
 
 
 

U.S. Government securities
 
40,808

(b)
43,471

(a)

 
84,279

Corporate debt instruments
 

 
50,563

(a)

 
50,563

Registered investment
companies
 
4,163

 
(d)

 

 
4,163

Other
 

 
43,458

(f)

 
43,458

Total investments
 

$44,971

 

$494,192

 

$—

 

$539,163

Other pending transactions
 
 
 
 
 
 
 
773

Plus:  Other postretirement assets included in the investments of the qualified pension trust
 
 
 
 
 
 
 
29,914

Total fair value of other
postretirement assets
 
 
 
 
 
 
 

$569,850


(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 the common collective trusts estimate fair value.
(d)
The registered investment company is a money market mutual fund with a stable net asset value of one dollar per share.
(e)
The registered investment company holds investments in domestic and international bond markets and estimates fair value using net asset value per share.
(f)
The other remaining assets are U.S. municipal and foreign government bonds stated at fair value as determined by broker quotes.
(g)
The unallocated insurance contract investments are recorded at contract value, which approximates fair value.  The contract value represents contributions made under the contract, plus interest, less funds used to pay benefits and contract expenses, and less distributions to the master trust.
(h)
103-12 investment entities hold investments in accordance with stated objectives. The investment strategy of the investment entities is to capture the growth potential of international equity markets by replicating the performance of a specified index. Net asset value per share of the 103-12 investment entities estimate fair value.
Estimated Future Benefit Payments
Based upon the assumptions used to measure Entergy’s qualified pension and other postretirement benefit obligations at December 31, 2014, 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)
 
 
 
 
 
 
 
2015

$262,792

 

$16,173

 

$78,601

 

$455

2016

$277,307

 

$9,976

 

$80,601

 

$525

2017

$292,841

 

$10,774

 

$83,425

 

$595

2018

$310,200

 

$12,598

 

$88,049

 

$1,785

2019

$328,533

 

$11,431

 

$92,253

 

$1,984

2020 - 2024

$1,966,776

 

$70,791

 

$506,086

 

$13,539

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, 2014, and 2013 were as follows:
 
2014
 
2013
Weighted-average discount rate:
 
 
 
Qualified pension
4.03% - 4.40% Blended 4.27%
 
5.04% - 5.26% Blended 5.14%
Other postretirement
4.23%
 
5.05%
Non-qualified pension
3.61%
 
4.29%
Weighted-average rate of increase in future compensation levels
4.23%
 
4.23%
Assumed health care trend rate:
 
 
 
Pre-65
7.10%
 
7.25%
Post-65
7.70%
 
7.00%
Ultimate rate
4.75%
 
4.75%
Year ultimate rate is reached and beyond:

 

    Pre-65
2023
 
2022
    Post-65
2023
 
2022
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 2014,  2013, and 2012 were as follows:
 
2014
 
2013
 
2012
Weighted-average discount rate:
 
 
 
 
 
Qualified pension
5.04%-5.26% Blended 5.14%
 
4.31% - 4.5% Blended 4.36%
 
5.10% - 5.20% Blended 5.11%
Other postretirement
5.05%
 
4.36%
 
5.10%
Non-qualified pension
4.29%
 
3.37%
 
4.40%
Weighted-average rate of increase
  in future compensation levels
4.23%
 
4.23%
 
4.23%
Expected long-term rate of
  return on plan assets:
 
 
 
 
 
Pension assets
8.50%
 
8.50%
 
8.50%
Other postretirement tax deferred assets
8.30%
 
8.50%
 
8.50%
Other postretirement taxable assets
6.50%
 
6.50%
 
6.50%
Assumed health care trend rate:
 
 
 
 
 
Pre-65
7.25%
 
7.50%
 
7.75%
Post-65
7.00%
 
7.25%
 
7.50%
Ultimate rate
4.75%
 
4.75%
 
4.75%
Year ultimate rate is reached and beyond:

 

 

    Pre-65
2022
 
2022
 
2022
    Post-65
2022
 
2022
 
2022
One Percentage Point Change In Assumed Health Care Cost Trend Rate
one percentage point change in the assumed health care cost trend rate for 2014 would have the following effects: 
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2014
 
 
 
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
 

$234,971

 

$16,769

 

($190,996
)
 

($13,566
)
Other Postretirement [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Entergy Corporation’s and its subsidiaries’ total 2014, 2013, and 2012 other postretirement benefit costs, including amounts capitalized and amounts recognized as a regulatory asset and/or other comprehensive income, included the following components:
 
2014
 
2013
 
2012
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
Service cost - benefits earned during the period

$43,493

 

$74,654

 

$68,883

Interest cost on APBO
71,841

 
79,453

 
82,561

Expected return on assets
(44,787
)
 
(40,323
)
 
(34,503
)
Amortization of transition obligation

 

 
3,177

Amortization of prior service credit
(31,590
)
 
(14,904
)
 
(18,163
)
Recognized net loss
11,143

 
44,178

 
36,448

Curtailment loss

 
12,729

 

Net other postretirement benefit cost

$50,100

 

$155,787

 

$138,403

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

($35,864
)
 

($116,571
)
 

$—

Net loss/(gain)
287,313

 
(405,976
)
 
92,584

Amounts reclassified from regulatory asset and /or AOCI to net periodic benefit cost in the current year:
 
 
 
 
 
Amortization of transition obligation

 

 
(3,177
)
Amortization of prior service credit
31,590

 
14,904

 
18,163

Acceleration of prior service credit due to curtailment

 
1,989

 

Amortization of net loss
(11,143
)
 
(44,178
)
 
(36,448
)
Total

$271,896

 

($549,832
)
 

$71,122

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

$321,996

 

($394,045
)
 

$209,525

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

($37,280
)
 

($31,589
)
 

($13,336
)
Net loss

$31,591

 

$11,197

 

$45,217

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheet of Entergy Corporation and its Subsidiaries as of December 31, 2014 and 2013
 
December 31,
 
2014
 
2013
 
(In Thousands)
Change in APBO
 

 
 

Balance at beginning of year

$1,461,910

 

$1,846,922

Service cost
43,493

 
74,654

Interest cost
71,841

 
79,453

Plan amendments
(35,864
)
 
(116,571
)
Curtailment

 
14,718

Plan participant contributions
22,160

 
19,141

Actuarial loss/(gain)
274,061

 
(370,004
)
Benefits paid
(102,439
)
 
(89,713
)
Medicare Part D subsidy received
4,395

 
3,310

Balance at end of year

$1,739,557

 

$1,461,910

Change in Plan Assets
 

 
 

Fair value of assets at beginning of year

$569,850

 

$488,448

Actual return on plan assets
31,535

 
76,314

Employer contributions
76,521

 
75,660

Plan participant contributions
22,160

 
19,141

Benefits paid
(102,439
)
 
(89,713
)
Fair value of assets at end of year

$597,627

 

$569,850

Funded status

($1,141,930
)
 

($892,060
)
Amounts recognized in the balance sheet
 
 
 
Current liabilities

($41,821
)
 

($40,602
)
Non-current liabilities
(1,100,109
)
 
(851,458
)
Total funded status

($1,141,930
)
 

($892,060
)
Amounts recognized as a regulatory asset
 
 
 
Prior service credit

($54,508
)
 

($93,332
)
Net loss
248,918

 
165,270

 

$194,410

 

$71,938

Amounts recognized as AOCI (before tax)
 
 
 
Prior service credit

($104,086
)
 

($60,988
)
Net loss
300,518

 
107,996

 

$196,432

 

$47,008

Entergy Arkansas [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2014, 2013, and 2012 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:
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
 Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$20,090

 

$11,524

 

$14,182

 

$6,094

 

$2,666

 

$5,142

 

$5,785

Interest cost on projected
benefit obligation
 
59,537

 
29,114

 
37,870

 
17,273

 
8,164

 
17,746

 
13,561

Expected return on assets
 
(73,218
)
 
(37,950
)
 
(45,796
)
 
(22,794
)
 
(10,019
)
 
(23,723
)
 
(16,619
)
Amortization of prior service cost
 

 

 

 

 

 

 
2

Recognized net loss
 
35,956

 
15,923

 
24,523

 
9,415

 
5,796

 
9,356

 
9,500

Net pension cost
 

$42,365

 

$18,611

 

$30,779

 

$9,988

 

$6,607

 

$8,521

 

$12,229

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

$300,907

 

$125,090

 

$193,842

 

$88,199

 

$38,161

 

$65,363

 

$60,763

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

 

 

 

 

 

 
(2
)
Amortization of net loss
 
(35,956
)
 
(15,923
)
 
(24,523
)
 
(9,415
)
 
(5,796
)
 
(9,356
)
 
(9,500
)
Total
 

$264,951

 

$109,167

 

$169,319

 

$78,784

 

$32,365

 

$56,007

 

$51,261

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

$307,316

 

$127,778

 

$200,098

 

$88,772

 

$38,972

 

$64,528

 

$63,490

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

$54,254

 

$23,098

 

$36,704

 

$14,896

 

$8,053

 

$12,950

 

$13,055


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

$25,229

 

$14,258

 

$17,044

 

$7,295

 

$3,264

 

$6,475

 

$7,242

Interest cost on projected
benefit obligation
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

Expected return on assets
 
(66,951
)
 
(34,982
)
 
(41,948
)
 
(21,139
)
 
(9,117
)
 
(22,277
)
 
(17,249
)
Amortization of prior service cost
 
23

 
9

 
83

 
10

 
2

 
6

 
9

Recognized net loss
 
49,517

 
23,374

 
34,107

 
13,189

 
7,878

 
13,302

 
9,560

Curtailment loss
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

Net pension cost
 

$69,013

 

$31,013

 

$49,316

 

$16,283

 

$10,413

 

$16,223

 

$13,702

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

($177,105
)
 

($98,610
)
 

($123,234
)
 

($52,525
)
 

($25,419
)
 

($55,772
)
 

($35,511
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
(23
)
 
(9
)
 
(83
)
 
(10
)
 
(2
)
 
(6
)
 
(9
)
Amortization of net loss
 
(49,517
)
 
(23,374
)
 
(34,107
)
 
(13,189
)
 
(7,878
)
 
(13,302
)
 
(9,560
)
Total
 

($226,645
)
 

($121,993
)
 

($157,424
)
 

($65,724
)
 

($33,299
)
 

($69,080
)
 

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

($157,632
)
 

($90,980
)
 

($108,108
)
 

($49,441
)
 

($22,886
)
 

($52,857
)
 

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

$—

 

$—

 

$—

 

$—

 

$—

 

$—

 

$2

Net loss
 

$35,984

 

$15,935

 

$24,360

 

$9,421

 

$5,802

 

$9,363

 

$9,510


2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$22,169

 

$12,273

 

$14,675

 

$6,410

 

$2,824

 

$5,684

 

$5,920

Interest cost on projected
benefit obligation
 
55,686

 
25,679

 
35,201

 
16,279

 
7,608

 
16,823

 
12,987

Expected return on assets
 
(65,763
)
 
(34,370
)
 
(40,836
)
 
(20,945
)
 
(8,860
)
 
(22,325
)
 
(16,436
)
Amortization of prior service cost
 
200

 
19

 
208

 
30

 
7

 
15

 
13

Recognized net loss
 
40,772

 
16,173

 
28,197

 
10,532

 
6,878

 
10,179

 
9,001

Net pension cost
 

$53,064

 

$19,774

 

$37,445

 

$12,306

 

$8,457

 

$10,376

 

$11,485

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

$105,133

 

$77,207

 

$76,163

 

$27,106

 

$14,282

 

$28,745

 

$10,266

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
(200
)
 
(19
)
 
(208
)
 
(30
)
 
(7
)
 
(15
)
 
(13
)
Amortization of net loss
 
(40,772
)
 
(16,173
)
 
(28,197
)
 
(10,532
)
 
(6,878
)
 
(10,179
)
 
(9,001
)
Total
 

$64,161

 

$61,015

 

$47,758

 

$16,544

 

$7,397

 

$18,551

 

$1,252

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

$117,225

 

$80,789

 

$85,203

 

$28,850

 

$15,854

 

$28,927

 

$12,737

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

$23

 

$9

 

$83

 

$10

 

$2

 

$6

 

$10

Net loss
 

$50,175

 

$23,731

 

$34,906

 

$13,375

 

$8,046

 

$13,494

 

$9,717



Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified Pension Obligations, Plan Assets, Funded Status, and Amounts Recognized in the Balance Sheet for the Registrant Subsidiaries as of December 31, 2014 and 2013
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,192,640

 

$579,862

 

$761,350

 

$345,824

 

$163,707

 

$356,080

 

$270,789

Service cost
 
20,090

 
11,524

 
14,182

 
6,094

 
2,666

 
5,142

 
5,785

Interest cost
 
59,537

 
29,114

 
37,870

 
17,273

 
8,164

 
17,746

 
13,561

Actuarial loss
 
279,781

 
113,883

 
180,763

 
81,600

 
35,131

 
58,556

 
55,410

Benefits paid
 
(66,330
)
 
(24,389
)
 
(37,624
)
 
(18,622
)
 
(7,113
)
 
(19,026
)
 
(11,233
)
Balance at end of year
 

$1,485,718

 

$709,994

 

$956,541

 

$432,169

 

$202,555

 

$418,498

 

$334,312

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

$896,295

 

$469,295

 

$561,892

 

$281,837

 

$122,960

 

$295,751

 

$196,328

Actual return on plan assets
 
52,092

 
26,744

 
32,716

 
16,196

 
6,988

 
16,916

 
11,265

Employer contributions
 
95,464

 
30,176

 
54,549

 
21,839

 
10,509

 
17,072

 
21,261

Benefits paid
 
(66,330
)
 
(24,389
)
 
(37,624
)
 
(18,622
)
 
(7,113
)
 
(19,026
)
 
(11,233
)
Fair value of assets at end of
year
 

$977,521

 

$501,826

 

$611,533

 

$301,250

 

$133,344

 

$310,713

 

$217,621

Funded status
 

($508,197
)
 

($208,168
)
 

($345,008
)
 

($130,919
)
 

($69,211
)
 

($107,785
)
 

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

($508,197
)
 

($208,168
)
 

($345,008
)
 

($130,919
)
 

($69,211
)
 

($107,785
)
 

($116,691
)
Amounts recognized as
 regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$722,119

 

$272,695

 

$468,779

 

$198,972

 

$102,141

 

$176,522

 

$172,463

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$40,748

 

$—

 

$—

 

$—

 

$—

 

$—


2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,274,886

 

$623,068

 

$817,745

 

$369,852

 

$174,585

 

$382,176

 

$282,841

Service cost
 
25,229

 
14,258

 
17,044

 
7,295

 
3,264

 
6,475

 
7,242

Interest cost
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

Curtailment
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

Actuarial gain
 
(110,943
)
 
(64,119
)
 
(80,794
)
 
(31,684
)
 
(16,276
)
 
(33,792
)
 
(23,882
)
Benefits paid
 
(57,727
)
 
(21,699
)
 
(32,675
)
 
(16,567
)
 
(6,252
)
 
(17,496
)
 
(9,552
)
Balance at end of year
 

$1,192,640

 

$579,862

 

$761,350

 

$345,824

 

$163,707

 

$356,080

 

$270,789

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

$785,527

 

$409,971

 

$489,027

 

$248,272

 

$106,778

 

$262,110

 

$168,697

Actual return on plan assets
 
133,113

 
69,473

 
84,388

 
41,980

 
18,259

 
44,257

 
28,878

Employer contributions
 
35,382

 
11,550

 
21,152

 
8,152

 
4,175

 
6,880

 
8,305

Benefits paid
 
(57,727
)
 
(21,699
)
 
(32,675
)
 
(16,567
)
 
(6,252
)
 
(17,496
)
 
(9,552
)
Fair value of assets at end of year
 

$896,295

 

$469,295

 

$561,892

 

$281,837

 

$122,960

 

$295,751

 

$196,328

Funded status
 

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

($74,461
)
Amounts recognized in the  balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

($74,461
)
Amounts recognized as
 regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

$—

 

$—

 

($1
)
 

$—

 

$—

 

$—

 

($4
)
Net loss
 
457,485

 
178,990

 
299,740

 
120,290

 
69,856

 
120,619

 
121,327

 
 

$457,485

 

$178,990

 

$299,739

 

$120,290

 

$69,856

 

$120,619

 

$121,323

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$25,437

 

$—

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2014 and 2013 was as follows:
 
December 31,
 
2014
 
2013
 
(In Thousands)
Entergy Arkansas

$1,379,108

 

$1,107,023

Entergy Gulf States Louisiana

$649,932

 

$530,974

Entergy Louisiana

$873,759

 

$697,945

Entergy Mississippi

$399,300

 

$318,941

Entergy New Orleans

$186,473

 

$150,239

Entergy Texas

$391,296

 

$332,484

System Energy

$305,556

 

$247,807

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
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$66,156

 

$25,450

 

$37,892

 

$18,702

 

$7,397

 

$19,078

 

$11,432

2016
 

$67,639

 

$26,805

 

$39,070

 

$19,625

 

$7,836

 

$19,697

 

$11,949

2017
 

$69,207

 

$28,340

 

$40,675

 

$20,517

 

$8,304

 

$20,558

 

$12,357

2018
 

$71,306

 

$30,279

 

$42,336

 

$21,444

 

$8,895

 

$21,448

 

$12,977

2019
 

$73,795

 

$32,445

 

$44,058

 

$22,306

 

$9,368

 

$22,291

 

$13,724

2020 - 2024
 

$418,009

 

$196,323

 

$256,639

 

$125,761

 

$56,659

 

$125,001

 

$87,663

Estimated Future
Non-Qualified
Pension Benefits Payments
 

 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 

 
Entergy
Louisiana
 

 
Entergy
Mississippi
 

Entergy
New Orleans
 

 
Entergy
Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$347

 

$241

 

$18

 

$119

 

$23

 

$753

2016
 

$300

 

$228

 

$17

 

$115

 

$23

 

$837

2017
 

$291

 

$241

 

$16

 

$124

 

$23

 

$784

2018
 

$282

 

$205

 

$15

 

$114

 

$23

 

$749

2019
 

$339

 

$199

 

$17

 

$112

 

$46

 

$720

2020 - 2024
 

$2,684

 

$924

 

$90

 

$825

 

$199

 

$3,442


Estimated Future
Other Postretirement
Benefits Payments (before Medicare Part D Subsidy)
 
 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
 
 
Entergy
Mississippi
 
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$15,699

 

$8,921

 

$9,885

 

$3,926

 

$4,261

 

$6,617

 

$2,796

2016
 

$15,745

 

$9,219

 

$10,016

 

$4,001

 

$4,253

 

$6,785

 

$2,802

2017
 

$15,830

 

$9,580

 

$10,148

 

$4,125

 

$4,280

 

$7,012

 

$2,883

2018
 

$16,305

 

$10,110

 

$10,654

 

$4,433

 

$4,373

 

$7,438

 

$2,984

2019
 

$16,528

 

$10,706

 

$11,048

 

$4,599

 

$4,412

 

$7,771

 

$3,138

2020 - 2024
 

$86,854

 

$59,199

 

$60,735

 

$25,341

 

$21,584

 

$41,303

 

$17,664


Estimated
Future
Medicare Part D
Subsidy
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
Entergy
Mississippi
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$77

 

$37

 

$45

 

$29

 

$23

 

$34

 

$9

2016
 

$87

 

$41

 

$50

 

$32

 

$24

 

$37

 

$11

2017
 

$96

 

$46

 

$56

 

$34

 

$25

 

$40

 

$1

2018
 

$358

 

$168

 

$204

 

$125

 

$87

 

$142

 

$52

2019
 

$398

 

$184

 

$223

 

$136

 

$90

 

$151

 

$59

2020 - 2024
 

$2,593

 

$1,243

 

$1,434

 

$839

 

$506

 

$922

 

$456

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 2014 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2014
 
 
 
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
 

$39,286

 

$2,448

 

($31,753
)
 

($1,971
)
Entergy Gulf States Louisiana
 

$27,929

 

$2,092

 

($22,591
)
 

($1,671
)
Entergy Louisiana
 

$23,779

 

$1,681

 

($19,452
)
 

($1,366
)
Entergy Mississippi
 

$10,596

 

$754

 

($8,596
)
 

($606
)
Entergy New Orleans
 

$6,373

 

$386

 

($5,317
)
 

($321
)
Entergy Texas
 

$16,246

 

$1,148

 

($13,397
)
 

($927
)
System Energy
 

$8,716

 

$734

 

($7,044
)
 

($586
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2015:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
(In Thousands)
Pension Contributions

$92,523

 

$32,455

 

$56,960

 

$22,472

 

$10,910

 

$17,166

 

$20,778

Other Postretirement Contributions

$16,904

 

$8,921

 

$9,885

 

$535

 

$3,669

 

$3,231

 

$475

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2014, 2013, and 2012 contributions to defined contribution plans for their employees were as follows:
 
 
Year
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
2014
 

$3,044

 

$1,867

 

$2,266

 

$1,855

 

$710

 

$1,563

2013
 

$3,351

 

$1,906

 

$2,393

 

$1,954

 

$769

 

$1,616

2012
 

$3,223

 

$1,842

 

$2,327

 

$1,875

 

$740

 

$1,601

Entergy Arkansas [Member] | Non-Qualified Pension Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries (except System Energy) participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees.  The net periodic pension cost for their employees for the non-qualified plans for 2014, 2013, and 2012, was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2014

$754

 

$130

 

$5

 

$190

 

$95

 

$491

2013

$448

 

$151

 

$12

 

$192

 

$92

 

$1,001

2012

$464

 

$158

 

$12

 

$183

 

$79

 

$648

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2014 and 2013 was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2014

$4,495

 

$2,693

 

$158

 

$2,128

 

$476

 

$9,567

2013

$4,162

 

$2,511

 

$50

 

$1,752

 

$434

 

$7,910

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2014 and 2013 was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2014

$4,086

 

$2,693

 

$131

 

$1,761

 

$436

 

$9,215

2013

$3,765

 

$2,510

 

$50

 

$1,528

 

$387

 

$7,496

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2014 and 2013:
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($347
)
 

($241
)
 

($18
)
 

($119
)
 

($23
)
 

($753
)
Non-current liabilities
 
(4,148
)
 
(2,452
)
 
(140
)
 
(2,009
)
 
(453
)
 
(8,814
)
Total funded status
 

($4,495
)
 

($2,693
)
 

($158
)
 

($2,128
)
 

($476
)
 

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

$2,368

 

$659

 

$37

 

$942

 

($65
)
 

$296

Accumulated other
comprehensive income (before taxes)
 

$—

 

$98

 

$—

 

$—

 

$—

 

$—


2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($367
)
 

($262
)
 

($6
)
 

($118
)
 

($20
)
 

($786
)
Non-current liabilities
 
(3,795
)
 
(2,249
)
 
(44
)
 
(1,634
)
 
(414
)
 
(7,124
)
Total funded status
 

($4,162
)
 

($2,511
)
 

($50
)
 

($1,752
)
 

($434
)
 

($7,910
)
Regulatory asset/(liability)
 

$1,979

 

$422

 

($87
)
 

$637

 

($18
)
 

($1,631
)
Accumulated other
comprehensive income (before taxes)
 

$—

 

$57

 

$—

 

$—

 

$—

 

$—

Entergy Arkansas [Member] | Other Postretirement [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2014, 2013, and 2012 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$5,957

 

$4,896

 

$4,518

 

$1,900

 

$868

 

$2,378

 

$2,058

Interest cost on APBO
 
12,261

 
8,378

 
8,264

 
3,655

 
2,805

 
5,652

 
2,611

Expected return on assets
 
(19,135
)
 

 

 
(5,771
)
 
(4,475
)
 
(10,358
)
 
(3,727
)
Amortization of prior credit
 
(2,441
)
 
(2,237
)
 
(3,377
)
 
(915
)
 
(709
)
 
(1,300
)
 
(824
)
Recognized net loss
 
1,267

 
1,212

 
1,511

 
149

 
56

 
801

 
443

Net other postretirement benefit (income)/cost
 

($2,091
)
 

$12,249

 

$10,916

 

($982
)
 

($1,455
)
 

($2,827
)
 

$561

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

$—

 

($12,845
)
 

$—

 

$—

 

$—

 

($8,536
)
 

($3,845
)
Net loss
 

$55,642

 

$36,467

 

$24,582

 

$9,525

 

$6,309

 

$24,482

 

$10,596

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

 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
2,441

 
2,237

 
3,377

 
915

 
709

 
1,300

 
824

Amortization of net loss
 
(1,267
)
 
(1,212
)
 
(1,511
)
 
(149
)
 
(56
)
 
(801
)
 
(443
)
Total
 

$56,816

 

$24,647

 

$26,448

 

$10,291

 

$6,962

 

$16,445

 

$7,132

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

$54,725

 

$36,896

 

$37,364

 

$9,309

 

$5,507

 

$13,618

 

$7,693

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

($2,441
)
 

($4,086
)
 

($3,381
)
 

($916
)
 

($709
)
 

($2,723
)
 

($1,465
)
Net loss
 

$5,356

 

$3,908

 

$3,210

 

$860

 

$470

 

$2,740

 

$1,198


2013
 
 
Entergy
Arkansas

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

$9,619

 

$7,910

 

$8,541

 

$3,246

 

$1,752

 

$3,760

 

$3,580

Interest cost on APBO
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

Expected return on assets
 
(16,843
)
 

 

 
(5,335
)
 
(4,101
)
 
(9,391
)
 
(3,350
)
Amortization of prior credit
 
(689
)
 
(942
)
 
(508
)
 
(204
)
 
(24
)
 
(501
)
 
(126
)
Recognized net loss
 
7,976

 
4,598

 
5,050

 
2,534

 
1,509

 
3,744

 
1,896

Curtailment loss
 
4,517

 
1,546

 
1,848

 
596

 
354

 
1,436

 
760

Net other postretirement benefit cost
 

$18,125

 

$22,076

 

$24,341

 

$5,126

 

$2,625

 

$5,124

 

$5,705

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

($11,617
)
 

($8,705
)
 

($18,844
)
 

($4,714
)
 

($4,469
)
 

($5,359
)
 

($4,591
)
Net loss
 

($81,236
)
 

($40,938
)
 

($43,743
)
 

($30,018
)
 

($18,508
)
 

($34,562
)
 

($17,579
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
689

 
942

 
508

 
204

 
24

 
501

 
126

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

 
91

 
41

 
20

 
(4
)
 
62

 
9

Amortization of net loss
 
(7,976
)
 
(4,598
)
 
(5,050
)
 
(2,534
)
 
(1,509
)
 
(3,744
)
 
(1,896
)
Total
 

($100,062
)
 

($53,208
)
 

($67,088
)
 

($37,042
)
 

($24,466
)
 

($43,102
)
 

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

($81,937
)
 

($31,132
)
 

($42,747
)
 

($31,916
)
 

($21,841
)
 

($37,978
)
 

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

($2,441
)
 

($2,236
)
 

($3,376
)
 

($918
)
 

($709
)
 

($1,301
)
 

($824
)
Net loss
 

$1,267

 

$1,212

 

$1,511

 

$149

 

$56

 

$800

 

$464

2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$9,089

 

$7,521

 

$7,796

 

$3,093

 

$1,689

 

$3,651

 

$3,293

Interest cost on APBO
 
14,452

 
9,590

 
9,781

 
4,716

 
3,422

 
6,650

 
3,028

Expected return on assets
 
(14,029
)
 

 

 
(4,521
)
 
(3,711
)
 
(8,415
)
 
(2,601
)
Amortization of transition
obligation
 
820

 
238

 
382

 
351

 
1,189

 
187

 
8

Amortization of prior service cost/(credit)
 
(530
)
 
(824
)
 
(247
)
 
(139
)
 
38

 
(428
)
 
(63
)
Recognized net loss
 
8,305

 
4,737

 
4,359

 
2,920

 
1,559

 
4,320

 
1,970

Net other postretirement benefit cost
 

$18,107

 

$21,262

 

$22,071

 

$6,420

 

$4,186

 

$5,965

 

$5,635

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

$9,066

 

$5,818

 

$16,215

 

$271

 

$2,260

 

$191

 

$2,043

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of transition
obligation
 
(820
)
 
(238
)
 
(382
)
 
(351
)
 
(1,189
)
 
(187
)
 
(8
)
Amortization of prior service (cost)/credit
 
530

 
824

 
247

 
139

 
(38
)
 
428

 
63

Amortization of net loss
 
(8,305
)
 
(4,737
)
 
(4,359
)
 
(2,920
)
 
(1,559
)
 
(4,320
)
 
(1,970
)
Total
 

$471

 

$1,667

 

$11,721

 

($2,861
)
 

($526
)
 

($3,888
)
 

$128

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

$18,578

 

$22,929

 

$33,792

 

$3,559

 

$3,660

 

$2,077

 

$5,763

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

($530
)
 

($824
)
 

($247
)
 

($139
)
 

$38

 

($428
)
 

($62
)
Net loss
 

$8,163

 

$4,693

 

$5,149

 

$2,650

 

$1,587

 

$3,905

 

$1,915

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, 2014 and 2013
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$250,734

 

$170,302

 

$168,764

 

$74,539

 

$57,874

 

$115,418

 

$53,051

Service cost
 
5,957

 
4,896

 
4,518

 
1,900

 
868

 
2,378

 
2,058

Interest cost
 
12,261

 
8,378

 
8,264

 
3,655

 
2,805

 
5,652

 
2,611

Plan amendments
 

 
(12,845
)
 

 

 

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

 
2,304

 
2,767

 
1,396

 
1,044

 
1,655

 
1,061

Actuarial loss
 
49,573

 
36,467

 
24,582

 
7,939

 
5,097

 
21,471

 
9,524

Benefits paid
 
(20,984
)
 
(10,613
)
 
(14,012
)
 
(6,589
)
 
(4,131
)
 
(8,333
)
 
(3,858
)
Medicare Part D subsidy received
 
980

 
520

 
654

 
322

 
222

 
440

 
152

Balance at end of year
 

$303,716

 

$199,409

 

$195,537

 

$83,162

 

$63,779

 

$130,145

 

$60,754

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

$231,663

 

$—

 

$—

 

$73,438

 

$66,539

 

$131,618

 

$48,101

Actual return on plan assets
 
13,066

 

 

 
4,185

 
3,263

 
7,347

 
2,655

Employer contributions
 
15,251

 
8,309

 
11,245

 
8,505

 
4,289

 
3,446

 
334

Plan participant contributions
 
5,195

 
2,304

 
2,767

 
1,396

 
1,044

 
1,655

 
1,061

Benefits paid
 
(20,984
)
 
(10,613
)
 
(14,012
)
 
(6,589
)
 
(4,131
)
 
(8,333
)
 
(3,858
)
Fair value of assets at end of year
 

$244,191

 

$—

 

$—

 

$80,935

 

$71,004

 

$135,733

 

$48,293

Funded status
 

($59,525
)
 

($199,409
)
 

($195,537
)
 

($2,227
)
 

$7,225

 

$5,588

 

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

$—

 

($8,884
)
 

($9,840
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(59,525
)
 
(190,525
)
 
(185,697
)
 
(2,227
)
 
7,225

 
5,588

 
(12,461
)
Total funded status
 

($59,525
)
 

($199,409
)
 

($195,537
)
 

($2,227
)
 

$7,225

 

$5,588

 

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

($10,555
)
 

$—

 

$—

 

($4,141
)
 

($3,626
)
 

($13,741
)
 

($7,723
)
Net loss
 
94,647

 

 

 
18,680

 
12,738

 
46,453

 
20,450

 
 

$84,092

 

$—

 

$—

 

$14,539

 

$9,112

 

$32,712

 

$12,727

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($20,967
)
 

($16,013
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
66,832

 
58,072

 

 

 

 

 
 

$—

 

$45,865

 

$42,059

 

$—

 

$—

 

$—

 

$—



2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$315,308

 

$207,987

 

$220,017

 

$100,508

 

$74,200

 

$142,114

 

$67,934

Service cost
 
9,619

 
7,910

 
8,541

 
3,246

 
1,752

 
3,760

 
3,580

Interest cost
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

Plan amendments
 
(11,617
)
 
(8,705
)
 
(18,844
)
 
(4,714
)
 
(4,469
)
 
(5,359
)
 
(4,591
)
Curtailment
 
4,595

 
1,637

 
1,889

 
616

 
350

 
1,498

 
769

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

Actuarial gain
 
(67,253
)
 
(40,941
)
 
(43,747
)
 
(25,527
)
 
(13,739
)
 
(26,048
)
 
(14,639
)
Benefits paid
 
(18,764
)
 
(8,958
)
 
(11,524
)
 
(5,416
)
 
(4,464
)
 
(8,455
)
 
(3,912
)
Medicare Part D subsidy received
 
737

 
410

 
513

 
245

 
194

 
334

 
105

Balance at end of year
 

$250,734

 

$170,302

 

$168,764

 

$74,539

 

$57,874

 

$115,418

 

$53,051

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

$194,018

 

$—

 

$—

 

$62,951

 

$58,651

 

$115,824

 

$39,474

Actual return on plan assets
 
30,830

 

 

 
9,826

 
8,870

 
17,905

 
6,292

Employer contributions
 
21,015

 
6,960

 
9,015

 
4,785

 
2,567

 
4,846

 
5,387

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

Benefits paid
 
(18,764
)
 
(8,958
)
 
(11,524
)
 
(5,416
)
 
(4,464
)
 
(8,455
)
 
(3,912
)
Fair value of assets at end of year
 

$231,663

 

$—

 

$—

 

$73,438

 

$66,539

 

$131,618

 

$48,101

Funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

($4,950
)
Amounts recognized in the
balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($8,803
)
 

($10,249
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(19,071
)
 
(161,499
)
 
(158,515
)
 
(1,101
)
 
8,665

 
16,200

 
(4,950
)
Total funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

($4,950
)
Amounts recognized in
regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($12,996
)
 

$—

 

$—

 

($5,056
)
 

($4,335
)
 

($6,505
)
 

($4,702
)
Net loss
 
40,272

 

 

 
9,304

 
6,485

 
22,772

 
10,297

 
 

$27,276

 

$—

 

$—

 

$4,248

 

$2,150

 

$16,267

 

$5,595

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($10,359
)
 

($19,390
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
31,577

 
35,001

 

 

 

 

 
 

$—

 

$21,218

 

$15,611

 

$—

 

$—

 

$—

 

$—

Entergy Gulf States Louisiana [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2014, 2013, and 2012 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:
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
 Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$20,090

 

$11,524

 

$14,182

 

$6,094

 

$2,666

 

$5,142

 

$5,785

Interest cost on projected
benefit obligation
 
59,537

 
29,114

 
37,870

 
17,273

 
8,164

 
17,746

 
13,561

Expected return on assets
 
(73,218
)
 
(37,950
)
 
(45,796
)
 
(22,794
)
 
(10,019
)
 
(23,723
)
 
(16,619
)
Amortization of prior service cost
 

 

 

 

 

 

 
2

Recognized net loss
 
35,956

 
15,923

 
24,523

 
9,415

 
5,796

 
9,356

 
9,500

Net pension cost
 

$42,365

 

$18,611

 

$30,779

 

$9,988

 

$6,607

 

$8,521

 

$12,229

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

$300,907

 

$125,090

 

$193,842

 

$88,199

 

$38,161

 

$65,363

 

$60,763

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

 

 

 

 

 

 
(2
)
Amortization of net loss
 
(35,956
)
 
(15,923
)
 
(24,523
)
 
(9,415
)
 
(5,796
)
 
(9,356
)
 
(9,500
)
Total
 

$264,951

 

$109,167

 

$169,319

 

$78,784

 

$32,365

 

$56,007

 

$51,261

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

$307,316

 

$127,778

 

$200,098

 

$88,772

 

$38,972

 

$64,528

 

$63,490

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

$54,254

 

$23,098

 

$36,704

 

$14,896

 

$8,053

 

$12,950

 

$13,055


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

$25,229

 

$14,258

 

$17,044

 

$7,295

 

$3,264

 

$6,475

 

$7,242

Interest cost on projected
benefit obligation
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

Expected return on assets
 
(66,951
)
 
(34,982
)
 
(41,948
)
 
(21,139
)
 
(9,117
)
 
(22,277
)
 
(17,249
)
Amortization of prior service cost
 
23

 
9

 
83

 
10

 
2

 
6

 
9

Recognized net loss
 
49,517

 
23,374

 
34,107

 
13,189

 
7,878

 
13,302

 
9,560

Curtailment loss
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

Net pension cost
 

$69,013

 

$31,013

 

$49,316

 

$16,283

 

$10,413

 

$16,223

 

$13,702

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

($177,105
)
 

($98,610
)
 

($123,234
)
 

($52,525
)
 

($25,419
)
 

($55,772
)
 

($35,511
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
(23
)
 
(9
)
 
(83
)
 
(10
)
 
(2
)
 
(6
)
 
(9
)
Amortization of net loss
 
(49,517
)
 
(23,374
)
 
(34,107
)
 
(13,189
)
 
(7,878
)
 
(13,302
)
 
(9,560
)
Total
 

($226,645
)
 

($121,993
)
 

($157,424
)
 

($65,724
)
 

($33,299
)
 

($69,080
)
 

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

($157,632
)
 

($90,980
)
 

($108,108
)
 

($49,441
)
 

($22,886
)
 

($52,857
)
 

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

$—

 

$—

 

$—

 

$—

 

$—

 

$—

 

$2

Net loss
 

$35,984

 

$15,935

 

$24,360

 

$9,421

 

$5,802

 

$9,363

 

$9,510


2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$22,169

 

$12,273

 

$14,675

 

$6,410

 

$2,824

 

$5,684

 

$5,920

Interest cost on projected
benefit obligation
 
55,686

 
25,679

 
35,201

 
16,279

 
7,608

 
16,823

 
12,987

Expected return on assets
 
(65,763
)
 
(34,370
)
 
(40,836
)
 
(20,945
)
 
(8,860
)
 
(22,325
)
 
(16,436
)
Amortization of prior service cost
 
200

 
19

 
208

 
30

 
7

 
15

 
13

Recognized net loss
 
40,772

 
16,173

 
28,197

 
10,532

 
6,878

 
10,179

 
9,001

Net pension cost
 

$53,064

 

$19,774

 

$37,445

 

$12,306

 

$8,457

 

$10,376

 

$11,485

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

$105,133

 

$77,207

 

$76,163

 

$27,106

 

$14,282

 

$28,745

 

$10,266

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
(200
)
 
(19
)
 
(208
)
 
(30
)
 
(7
)
 
(15
)
 
(13
)
Amortization of net loss
 
(40,772
)
 
(16,173
)
 
(28,197
)
 
(10,532
)
 
(6,878
)
 
(10,179
)
 
(9,001
)
Total
 

$64,161

 

$61,015

 

$47,758

 

$16,544

 

$7,397

 

$18,551

 

$1,252

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

$117,225

 

$80,789

 

$85,203

 

$28,850

 

$15,854

 

$28,927

 

$12,737

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

$23

 

$9

 

$83

 

$10

 

$2

 

$6

 

$10

Net loss
 

$50,175

 

$23,731

 

$34,906

 

$13,375

 

$8,046

 

$13,494

 

$9,717

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified Pension Obligations, Plan Assets, Funded Status, and Amounts Recognized in the Balance Sheet for the Registrant Subsidiaries as of December 31, 2014 and 2013
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,192,640

 

$579,862

 

$761,350

 

$345,824

 

$163,707

 

$356,080

 

$270,789

Service cost
 
20,090

 
11,524

 
14,182

 
6,094

 
2,666

 
5,142

 
5,785

Interest cost
 
59,537

 
29,114

 
37,870

 
17,273

 
8,164

 
17,746

 
13,561

Actuarial loss
 
279,781

 
113,883

 
180,763

 
81,600

 
35,131

 
58,556

 
55,410

Benefits paid
 
(66,330
)
 
(24,389
)
 
(37,624
)
 
(18,622
)
 
(7,113
)
 
(19,026
)
 
(11,233
)
Balance at end of year
 

$1,485,718

 

$709,994

 

$956,541

 

$432,169

 

$202,555

 

$418,498

 

$334,312

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

$896,295

 

$469,295

 

$561,892

 

$281,837

 

$122,960

 

$295,751

 

$196,328

Actual return on plan assets
 
52,092

 
26,744

 
32,716

 
16,196

 
6,988

 
16,916

 
11,265

Employer contributions
 
95,464

 
30,176

 
54,549

 
21,839

 
10,509

 
17,072

 
21,261

Benefits paid
 
(66,330
)
 
(24,389
)
 
(37,624
)
 
(18,622
)
 
(7,113
)
 
(19,026
)
 
(11,233
)
Fair value of assets at end of
year
 

$977,521

 

$501,826

 

$611,533

 

$301,250

 

$133,344

 

$310,713

 

$217,621

Funded status
 

($508,197
)
 

($208,168
)
 

($345,008
)
 

($130,919
)
 

($69,211
)
 

($107,785
)
 

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

($508,197
)
 

($208,168
)
 

($345,008
)
 

($130,919
)
 

($69,211
)
 

($107,785
)
 

($116,691
)
Amounts recognized as
 regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$722,119

 

$272,695

 

$468,779

 

$198,972

 

$102,141

 

$176,522

 

$172,463

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$40,748

 

$—

 

$—

 

$—

 

$—

 

$—


2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,274,886

 

$623,068

 

$817,745

 

$369,852

 

$174,585

 

$382,176

 

$282,841

Service cost
 
25,229

 
14,258

 
17,044

 
7,295

 
3,264

 
6,475

 
7,242

Interest cost
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

Curtailment
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

Actuarial gain
 
(110,943
)
 
(64,119
)
 
(80,794
)
 
(31,684
)
 
(16,276
)
 
(33,792
)
 
(23,882
)
Benefits paid
 
(57,727
)
 
(21,699
)
 
(32,675
)
 
(16,567
)
 
(6,252
)
 
(17,496
)
 
(9,552
)
Balance at end of year
 

$1,192,640

 

$579,862

 

$761,350

 

$345,824

 

$163,707

 

$356,080

 

$270,789

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

$785,527

 

$409,971

 

$489,027

 

$248,272

 

$106,778

 

$262,110

 

$168,697

Actual return on plan assets
 
133,113

 
69,473

 
84,388

 
41,980

 
18,259

 
44,257

 
28,878

Employer contributions
 
35,382

 
11,550

 
21,152

 
8,152

 
4,175

 
6,880

 
8,305

Benefits paid
 
(57,727
)
 
(21,699
)
 
(32,675
)
 
(16,567
)
 
(6,252
)
 
(17,496
)
 
(9,552
)
Fair value of assets at end of year
 

$896,295

 

$469,295

 

$561,892

 

$281,837

 

$122,960

 

$295,751

 

$196,328

Funded status
 

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

($74,461
)
Amounts recognized in the  balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

($74,461
)
Amounts recognized as
 regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

$—

 

$—

 

($1
)
 

$—

 

$—

 

$—

 

($4
)
Net loss
 
457,485

 
178,990

 
299,740

 
120,290

 
69,856

 
120,619

 
121,327

 
 

$457,485

 

$178,990

 

$299,739

 

$120,290

 

$69,856

 

$120,619

 

$121,323

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$25,437

 

$—

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2014 and 2013 was as follows:
 
December 31,
 
2014
 
2013
 
(In Thousands)
Entergy Arkansas

$1,379,108

 

$1,107,023

Entergy Gulf States Louisiana

$649,932

 

$530,974

Entergy Louisiana

$873,759

 

$697,945

Entergy Mississippi

$399,300

 

$318,941

Entergy New Orleans

$186,473

 

$150,239

Entergy Texas

$391,296

 

$332,484

System Energy

$305,556

 

$247,807

Reclassification Out of Accumulated Other Comprehensive Income, Amortization
Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) as of December 31, 2014:

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

($1,559
)
 

$22,280

 

($427
)
 

$20,294

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

 

 
(3,643
)
 
(3,643
)
 

($28,493
)
 

$15,591

 

($6,283
)
 

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

$—

 

$2,237

 

$—

 

$2,237

Amortization of loss
(1,911
)
 
(1,212
)
 
(3
)
 
(3,126
)
 

($1,911
)
 

$1,025

 

($3
)
 

($889
)
Entergy Louisiana
 
 
 
 
 
 
 
Amortization of prior service cost

$—

 

$3,377

 

$—

 

$3,377

Amortization of loss

 
(1,511
)
 

 
(1,511
)
 

$—

 

$1,866

 

$—

 

$1,866


Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) as of December 31, 2013:
 
Qualified
Pension
Costs
 
Other
Postretirement
Costs
 
Non-Qualified
Pension Costs
 
Total
 
(In Thousands)
Entergy
 
 
 
 
 
 
 
Amortization of prior service cost

($1,866
)


$12,925

 

($503
)
 

$10,556

Acceleration of prior service cost due to curtailment
(1,304
)
 
1,797

 
(178
)
 
315

Amortization of loss
(43,971
)
 
(21,590
)
 
(2,569
)
 
(68,130
)
Settlement loss

 

 
(11,612
)
 
(11,612
)
 

($47,141
)
 

($6,868
)
 

($14,862
)
 

($68,871
)
Entergy Gulf States Louisiana
 
 
 
 
 
 
 
Amortization of prior service cost

($1
)


$942

 

$—

 

$941

Acceleration of prior service cost due to curtailment

 
91

 

 
91

Amortization of loss
(3,039
)
 
(4,598
)
 
(7
)
 
(7,644
)
 

($3,040
)
 

($3,565
)
 

($7
)
 

($6,612
)
Entergy Louisiana
 
 
 
 
 
 
 
Amortization of prior service cost

$—



$508

 

$—

 

$508

Acceleration of prior service cost due to curtailment

 
41

 

 
41

Amortization of loss

 
(5,050
)
 

 
(5,050
)
 

$—

 

($4,501
)
 

$—

 

($4,501
)
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
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$66,156

 

$25,450

 

$37,892

 

$18,702

 

$7,397

 

$19,078

 

$11,432

2016
 

$67,639

 

$26,805

 

$39,070

 

$19,625

 

$7,836

 

$19,697

 

$11,949

2017
 

$69,207

 

$28,340

 

$40,675

 

$20,517

 

$8,304

 

$20,558

 

$12,357

2018
 

$71,306

 

$30,279

 

$42,336

 

$21,444

 

$8,895

 

$21,448

 

$12,977

2019
 

$73,795

 

$32,445

 

$44,058

 

$22,306

 

$9,368

 

$22,291

 

$13,724

2020 - 2024
 

$418,009

 

$196,323

 

$256,639

 

$125,761

 

$56,659

 

$125,001

 

$87,663

Estimated Future
Non-Qualified
Pension Benefits Payments
 

 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 

 
Entergy
Louisiana
 

 
Entergy
Mississippi
 

Entergy
New Orleans
 

 
Entergy
Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$347

 

$241

 

$18

 

$119

 

$23

 

$753

2016
 

$300

 

$228

 

$17

 

$115

 

$23

 

$837

2017
 

$291

 

$241

 

$16

 

$124

 

$23

 

$784

2018
 

$282

 

$205

 

$15

 

$114

 

$23

 

$749

2019
 

$339

 

$199

 

$17

 

$112

 

$46

 

$720

2020 - 2024
 

$2,684

 

$924

 

$90

 

$825

 

$199

 

$3,442


Estimated Future
Other Postretirement
Benefits Payments (before Medicare Part D Subsidy)
 
 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
 
 
Entergy
Mississippi
 
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$15,699

 

$8,921

 

$9,885

 

$3,926

 

$4,261

 

$6,617

 

$2,796

2016
 

$15,745

 

$9,219

 

$10,016

 

$4,001

 

$4,253

 

$6,785

 

$2,802

2017
 

$15,830

 

$9,580

 

$10,148

 

$4,125

 

$4,280

 

$7,012

 

$2,883

2018
 

$16,305

 

$10,110

 

$10,654

 

$4,433

 

$4,373

 

$7,438

 

$2,984

2019
 

$16,528

 

$10,706

 

$11,048

 

$4,599

 

$4,412

 

$7,771

 

$3,138

2020 - 2024
 

$86,854

 

$59,199

 

$60,735

 

$25,341

 

$21,584

 

$41,303

 

$17,664


Estimated
Future
Medicare Part D
Subsidy
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
Entergy
Mississippi
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$77

 

$37

 

$45

 

$29

 

$23

 

$34

 

$9

2016
 

$87

 

$41

 

$50

 

$32

 

$24

 

$37

 

$11

2017
 

$96

 

$46

 

$56

 

$34

 

$25

 

$40

 

$1

2018
 

$358

 

$168

 

$204

 

$125

 

$87

 

$142

 

$52

2019
 

$398

 

$184

 

$223

 

$136

 

$90

 

$151

 

$59

2020 - 2024
 

$2,593

 

$1,243

 

$1,434

 

$839

 

$506

 

$922

 

$456

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 2014 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2014
 
 
 
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
 

$39,286

 

$2,448

 

($31,753
)
 

($1,971
)
Entergy Gulf States Louisiana
 

$27,929

 

$2,092

 

($22,591
)
 

($1,671
)
Entergy Louisiana
 

$23,779

 

$1,681

 

($19,452
)
 

($1,366
)
Entergy Mississippi
 

$10,596

 

$754

 

($8,596
)
 

($606
)
Entergy New Orleans
 

$6,373

 

$386

 

($5,317
)
 

($321
)
Entergy Texas
 

$16,246

 

$1,148

 

($13,397
)
 

($927
)
System Energy
 

$8,716

 

$734

 

($7,044
)
 

($586
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2015:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
(In Thousands)
Pension Contributions

$92,523

 

$32,455

 

$56,960

 

$22,472

 

$10,910

 

$17,166

 

$20,778

Other Postretirement Contributions

$16,904

 

$8,921

 

$9,885

 

$535

 

$3,669

 

$3,231

 

$475

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2014, 2013, and 2012 contributions to defined contribution plans for their employees were as follows:
 
 
Year
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
2014
 

$3,044

 

$1,867

 

$2,266

 

$1,855

 

$710

 

$1,563

2013
 

$3,351

 

$1,906

 

$2,393

 

$1,954

 

$769

 

$1,616

2012
 

$3,223

 

$1,842

 

$2,327

 

$1,875

 

$740

 

$1,601

Entergy Gulf States Louisiana [Member] | Non-Qualified Pension Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries (except System Energy) participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees.  The net periodic pension cost for their employees for the non-qualified plans for 2014, 2013, and 2012, was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2014

$754

 

$130

 

$5

 

$190

 

$95

 

$491

2013

$448

 

$151

 

$12

 

$192

 

$92

 

$1,001

2012

$464

 

$158

 

$12

 

$183

 

$79

 

$648

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2014 and 2013 was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2014

$4,495

 

$2,693

 

$158

 

$2,128

 

$476

 

$9,567

2013

$4,162

 

$2,511

 

$50

 

$1,752

 

$434

 

$7,910

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2014 and 2013 was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2014

$4,086

 

$2,693

 

$131

 

$1,761

 

$436

 

$9,215

2013

$3,765

 

$2,510

 

$50

 

$1,528

 

$387

 

$7,496

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2014 and 2013:
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($347
)
 

($241
)
 

($18
)
 

($119
)
 

($23
)
 

($753
)
Non-current liabilities
 
(4,148
)
 
(2,452
)
 
(140
)
 
(2,009
)
 
(453
)
 
(8,814
)
Total funded status
 

($4,495
)
 

($2,693
)
 

($158
)
 

($2,128
)
 

($476
)
 

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

$2,368

 

$659

 

$37

 

$942

 

($65
)
 

$296

Accumulated other
comprehensive income (before taxes)
 

$—

 

$98

 

$—

 

$—

 

$—

 

$—


2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($367
)
 

($262
)
 

($6
)
 

($118
)
 

($20
)
 

($786
)
Non-current liabilities
 
(3,795
)
 
(2,249
)
 
(44
)
 
(1,634
)
 
(414
)
 
(7,124
)
Total funded status
 

($4,162
)
 

($2,511
)
 

($50
)
 

($1,752
)
 

($434
)
 

($7,910
)
Regulatory asset/(liability)
 

$1,979

 

$422

 

($87
)
 

$637

 

($18
)
 

($1,631
)
Accumulated other
comprehensive income (before taxes)
 

$—

 

$57

 

$—

 

$—

 

$—

 

$—

Entergy Gulf States Louisiana [Member] | Other Postretirement [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2014, 2013, and 2012 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$5,957

 

$4,896

 

$4,518

 

$1,900

 

$868

 

$2,378

 

$2,058

Interest cost on APBO
 
12,261

 
8,378

 
8,264

 
3,655

 
2,805

 
5,652

 
2,611

Expected return on assets
 
(19,135
)
 

 

 
(5,771
)
 
(4,475
)
 
(10,358
)
 
(3,727
)
Amortization of prior credit
 
(2,441
)
 
(2,237
)
 
(3,377
)
 
(915
)
 
(709
)
 
(1,300
)
 
(824
)
Recognized net loss
 
1,267

 
1,212

 
1,511

 
149

 
56

 
801

 
443

Net other postretirement benefit (income)/cost
 

($2,091
)
 

$12,249

 

$10,916

 

($982
)
 

($1,455
)
 

($2,827
)
 

$561

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

$—

 

($12,845
)
 

$—

 

$—

 

$—

 

($8,536
)
 

($3,845
)
Net loss
 

$55,642

 

$36,467

 

$24,582

 

$9,525

 

$6,309

 

$24,482

 

$10,596

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

 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
2,441

 
2,237

 
3,377

 
915

 
709

 
1,300

 
824

Amortization of net loss
 
(1,267
)
 
(1,212
)
 
(1,511
)
 
(149
)
 
(56
)
 
(801
)
 
(443
)
Total
 

$56,816

 

$24,647

 

$26,448

 

$10,291

 

$6,962

 

$16,445

 

$7,132

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

$54,725

 

$36,896

 

$37,364

 

$9,309

 

$5,507

 

$13,618

 

$7,693

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

($2,441
)
 

($4,086
)
 

($3,381
)
 

($916
)
 

($709
)
 

($2,723
)
 

($1,465
)
Net loss
 

$5,356

 

$3,908

 

$3,210

 

$860

 

$470

 

$2,740

 

$1,198


2013
 
 
Entergy
Arkansas

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

$9,619

 

$7,910

 

$8,541

 

$3,246

 

$1,752

 

$3,760

 

$3,580

Interest cost on APBO
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

Expected return on assets
 
(16,843
)
 

 

 
(5,335
)
 
(4,101
)
 
(9,391
)
 
(3,350
)
Amortization of prior credit
 
(689
)
 
(942
)
 
(508
)
 
(204
)
 
(24
)
 
(501
)
 
(126
)
Recognized net loss
 
7,976

 
4,598

 
5,050

 
2,534

 
1,509

 
3,744

 
1,896

Curtailment loss
 
4,517

 
1,546

 
1,848

 
596

 
354

 
1,436

 
760

Net other postretirement benefit cost
 

$18,125

 

$22,076

 

$24,341

 

$5,126

 

$2,625

 

$5,124

 

$5,705

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

($11,617
)
 

($8,705
)
 

($18,844
)
 

($4,714
)
 

($4,469
)
 

($5,359
)
 

($4,591
)
Net loss
 

($81,236
)
 

($40,938
)
 

($43,743
)
 

($30,018
)
 

($18,508
)
 

($34,562
)
 

($17,579
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
689

 
942

 
508

 
204

 
24

 
501

 
126

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

 
91

 
41

 
20

 
(4
)
 
62

 
9

Amortization of net loss
 
(7,976
)
 
(4,598
)
 
(5,050
)
 
(2,534
)
 
(1,509
)
 
(3,744
)
 
(1,896
)
Total
 

($100,062
)
 

($53,208
)
 

($67,088
)
 

($37,042
)
 

($24,466
)
 

($43,102
)
 

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

($81,937
)
 

($31,132
)
 

($42,747
)
 

($31,916
)
 

($21,841
)
 

($37,978
)
 

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

($2,441
)
 

($2,236
)
 

($3,376
)
 

($918
)
 

($709
)
 

($1,301
)
 

($824
)
Net loss
 

$1,267

 

$1,212

 

$1,511

 

$149

 

$56

 

$800

 

$464

2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$9,089

 

$7,521

 

$7,796

 

$3,093

 

$1,689

 

$3,651

 

$3,293

Interest cost on APBO
 
14,452

 
9,590

 
9,781

 
4,716

 
3,422

 
6,650

 
3,028

Expected return on assets
 
(14,029
)
 

 

 
(4,521
)
 
(3,711
)
 
(8,415
)
 
(2,601
)
Amortization of transition
obligation
 
820

 
238

 
382

 
351

 
1,189

 
187

 
8

Amortization of prior service cost/(credit)
 
(530
)
 
(824
)
 
(247
)
 
(139
)
 
38

 
(428
)
 
(63
)
Recognized net loss
 
8,305

 
4,737

 
4,359

 
2,920

 
1,559

 
4,320

 
1,970

Net other postretirement benefit cost
 

$18,107

 

$21,262

 

$22,071

 

$6,420

 

$4,186

 

$5,965

 

$5,635

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

$9,066

 

$5,818

 

$16,215

 

$271

 

$2,260

 

$191

 

$2,043

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of transition
obligation
 
(820
)
 
(238
)
 
(382
)
 
(351
)
 
(1,189
)
 
(187
)
 
(8
)
Amortization of prior service (cost)/credit
 
530

 
824

 
247

 
139

 
(38
)
 
428

 
63

Amortization of net loss
 
(8,305
)
 
(4,737
)
 
(4,359
)
 
(2,920
)
 
(1,559
)
 
(4,320
)
 
(1,970
)
Total
 

$471

 

$1,667

 

$11,721

 

($2,861
)
 

($526
)
 

($3,888
)
 

$128

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

$18,578

 

$22,929

 

$33,792

 

$3,559

 

$3,660

 

$2,077

 

$5,763

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

($530
)
 

($824
)
 

($247
)
 

($139
)
 

$38

 

($428
)
 

($62
)
Net loss
 

$8,163

 

$4,693

 

$5,149

 

$2,650

 

$1,587

 

$3,905

 

$1,915

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, 2014 and 2013
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$250,734

 

$170,302

 

$168,764

 

$74,539

 

$57,874

 

$115,418

 

$53,051

Service cost
 
5,957

 
4,896

 
4,518

 
1,900

 
868

 
2,378

 
2,058

Interest cost
 
12,261

 
8,378

 
8,264

 
3,655

 
2,805

 
5,652

 
2,611

Plan amendments
 

 
(12,845
)
 

 

 

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

 
2,304

 
2,767

 
1,396

 
1,044

 
1,655

 
1,061

Actuarial loss
 
49,573

 
36,467

 
24,582

 
7,939

 
5,097

 
21,471

 
9,524

Benefits paid
 
(20,984
)
 
(10,613
)
 
(14,012
)
 
(6,589
)
 
(4,131
)
 
(8,333
)
 
(3,858
)
Medicare Part D subsidy received
 
980

 
520

 
654

 
322

 
222

 
440

 
152

Balance at end of year
 

$303,716

 

$199,409

 

$195,537

 

$83,162

 

$63,779

 

$130,145

 

$60,754

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

$231,663

 

$—

 

$—

 

$73,438

 

$66,539

 

$131,618

 

$48,101

Actual return on plan assets
 
13,066

 

 

 
4,185

 
3,263

 
7,347

 
2,655

Employer contributions
 
15,251

 
8,309

 
11,245

 
8,505

 
4,289

 
3,446

 
334

Plan participant contributions
 
5,195

 
2,304

 
2,767

 
1,396

 
1,044

 
1,655

 
1,061

Benefits paid
 
(20,984
)
 
(10,613
)
 
(14,012
)
 
(6,589
)
 
(4,131
)
 
(8,333
)
 
(3,858
)
Fair value of assets at end of year
 

$244,191

 

$—

 

$—

 

$80,935

 

$71,004

 

$135,733

 

$48,293

Funded status
 

($59,525
)
 

($199,409
)
 

($195,537
)
 

($2,227
)
 

$7,225

 

$5,588

 

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

$—

 

($8,884
)
 

($9,840
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(59,525
)
 
(190,525
)
 
(185,697
)
 
(2,227
)
 
7,225

 
5,588

 
(12,461
)
Total funded status
 

($59,525
)
 

($199,409
)
 

($195,537
)
 

($2,227
)
 

$7,225

 

$5,588

 

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

($10,555
)
 

$—

 

$—

 

($4,141
)
 

($3,626
)
 

($13,741
)
 

($7,723
)
Net loss
 
94,647

 

 

 
18,680

 
12,738

 
46,453

 
20,450

 
 

$84,092

 

$—

 

$—

 

$14,539

 

$9,112

 

$32,712

 

$12,727

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($20,967
)
 

($16,013
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
66,832

 
58,072

 

 

 

 

 
 

$—

 

$45,865

 

$42,059

 

$—

 

$—

 

$—

 

$—



2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$315,308

 

$207,987

 

$220,017

 

$100,508

 

$74,200

 

$142,114

 

$67,934

Service cost
 
9,619

 
7,910

 
8,541

 
3,246

 
1,752

 
3,760

 
3,580

Interest cost
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

Plan amendments
 
(11,617
)
 
(8,705
)
 
(18,844
)
 
(4,714
)
 
(4,469
)
 
(5,359
)
 
(4,591
)
Curtailment
 
4,595

 
1,637

 
1,889

 
616

 
350

 
1,498

 
769

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

Actuarial gain
 
(67,253
)
 
(40,941
)
 
(43,747
)
 
(25,527
)
 
(13,739
)
 
(26,048
)
 
(14,639
)
Benefits paid
 
(18,764
)
 
(8,958
)
 
(11,524
)
 
(5,416
)
 
(4,464
)
 
(8,455
)
 
(3,912
)
Medicare Part D subsidy received
 
737

 
410

 
513

 
245

 
194

 
334

 
105

Balance at end of year
 

$250,734

 

$170,302

 

$168,764

 

$74,539

 

$57,874

 

$115,418

 

$53,051

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

$194,018

 

$—

 

$—

 

$62,951

 

$58,651

 

$115,824

 

$39,474

Actual return on plan assets
 
30,830

 

 

 
9,826

 
8,870

 
17,905

 
6,292

Employer contributions
 
21,015

 
6,960

 
9,015

 
4,785

 
2,567

 
4,846

 
5,387

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

Benefits paid
 
(18,764
)
 
(8,958
)
 
(11,524
)
 
(5,416
)
 
(4,464
)
 
(8,455
)
 
(3,912
)
Fair value of assets at end of year
 

$231,663

 

$—

 

$—

 

$73,438

 

$66,539

 

$131,618

 

$48,101

Funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

($4,950
)
Amounts recognized in the
balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($8,803
)
 

($10,249
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(19,071
)
 
(161,499
)
 
(158,515
)
 
(1,101
)
 
8,665

 
16,200

 
(4,950
)
Total funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

($4,950
)
Amounts recognized in
regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($12,996
)
 

$—

 

$—

 

($5,056
)
 

($4,335
)
 

($6,505
)
 

($4,702
)
Net loss
 
40,272

 

 

 
9,304

 
6,485

 
22,772

 
10,297

 
 

$27,276

 

$—

 

$—

 

$4,248

 

$2,150

 

$16,267

 

$5,595

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($10,359
)
 

($19,390
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
31,577

 
35,001

 

 

 

 

 
 

$—

 

$21,218

 

$15,611

 

$—

 

$—

 

$—

 

$—

Entergy Louisiana [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2014, 2013, and 2012 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:
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
 Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$20,090

 

$11,524

 

$14,182

 

$6,094

 

$2,666

 

$5,142

 

$5,785

Interest cost on projected
benefit obligation
 
59,537

 
29,114

 
37,870

 
17,273

 
8,164

 
17,746

 
13,561

Expected return on assets
 
(73,218
)
 
(37,950
)
 
(45,796
)
 
(22,794
)
 
(10,019
)
 
(23,723
)
 
(16,619
)
Amortization of prior service cost
 

 

 

 

 

 

 
2

Recognized net loss
 
35,956

 
15,923

 
24,523

 
9,415

 
5,796

 
9,356

 
9,500

Net pension cost
 

$42,365

 

$18,611

 

$30,779

 

$9,988

 

$6,607

 

$8,521

 

$12,229

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

$300,907

 

$125,090

 

$193,842

 

$88,199

 

$38,161

 

$65,363

 

$60,763

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

 

 

 

 

 

 
(2
)
Amortization of net loss
 
(35,956
)
 
(15,923
)
 
(24,523
)
 
(9,415
)
 
(5,796
)
 
(9,356
)
 
(9,500
)
Total
 

$264,951

 

$109,167

 

$169,319

 

$78,784

 

$32,365

 

$56,007

 

$51,261

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

$307,316

 

$127,778

 

$200,098

 

$88,772

 

$38,972

 

$64,528

 

$63,490

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

$54,254

 

$23,098

 

$36,704

 

$14,896

 

$8,053

 

$12,950

 

$13,055


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

$25,229

 

$14,258

 

$17,044

 

$7,295

 

$3,264

 

$6,475

 

$7,242

Interest cost on projected
benefit obligation
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

Expected return on assets
 
(66,951
)
 
(34,982
)
 
(41,948
)
 
(21,139
)
 
(9,117
)
 
(22,277
)
 
(17,249
)
Amortization of prior service cost
 
23

 
9

 
83

 
10

 
2

 
6

 
9

Recognized net loss
 
49,517

 
23,374

 
34,107

 
13,189

 
7,878

 
13,302

 
9,560

Curtailment loss
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

Net pension cost
 

$69,013

 

$31,013

 

$49,316

 

$16,283

 

$10,413

 

$16,223

 

$13,702

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

($177,105
)
 

($98,610
)
 

($123,234
)
 

($52,525
)
 

($25,419
)
 

($55,772
)
 

($35,511
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
(23
)
 
(9
)
 
(83
)
 
(10
)
 
(2
)
 
(6
)
 
(9
)
Amortization of net loss
 
(49,517
)
 
(23,374
)
 
(34,107
)
 
(13,189
)
 
(7,878
)
 
(13,302
)
 
(9,560
)
Total
 

($226,645
)
 

($121,993
)
 

($157,424
)
 

($65,724
)
 

($33,299
)
 

($69,080
)
 

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

($157,632
)
 

($90,980
)
 

($108,108
)
 

($49,441
)
 

($22,886
)
 

($52,857
)
 

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

$—

 

$—

 

$—

 

$—

 

$—

 

$—

 

$2

Net loss
 

$35,984

 

$15,935

 

$24,360

 

$9,421

 

$5,802

 

$9,363

 

$9,510


2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$22,169

 

$12,273

 

$14,675

 

$6,410

 

$2,824

 

$5,684

 

$5,920

Interest cost on projected
benefit obligation
 
55,686

 
25,679

 
35,201

 
16,279

 
7,608

 
16,823

 
12,987

Expected return on assets
 
(65,763
)
 
(34,370
)
 
(40,836
)
 
(20,945
)
 
(8,860
)
 
(22,325
)
 
(16,436
)
Amortization of prior service cost
 
200

 
19

 
208

 
30

 
7

 
15

 
13

Recognized net loss
 
40,772

 
16,173

 
28,197

 
10,532

 
6,878

 
10,179

 
9,001

Net pension cost
 

$53,064

 

$19,774

 

$37,445

 

$12,306

 

$8,457

 

$10,376

 

$11,485

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

$105,133

 

$77,207

 

$76,163

 

$27,106

 

$14,282

 

$28,745

 

$10,266

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
(200
)
 
(19
)
 
(208
)
 
(30
)
 
(7
)
 
(15
)
 
(13
)
Amortization of net loss
 
(40,772
)
 
(16,173
)
 
(28,197
)
 
(10,532
)
 
(6,878
)
 
(10,179
)
 
(9,001
)
Total
 

$64,161

 

$61,015

 

$47,758

 

$16,544

 

$7,397

 

$18,551

 

$1,252

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

$117,225

 

$80,789

 

$85,203

 

$28,850

 

$15,854

 

$28,927

 

$12,737

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

$23

 

$9

 

$83

 

$10

 

$2

 

$6

 

$10

Net loss
 

$50,175

 

$23,731

 

$34,906

 

$13,375

 

$8,046

 

$13,494

 

$9,717

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified Pension Obligations, Plan Assets, Funded Status, and Amounts Recognized in the Balance Sheet for the Registrant Subsidiaries as of December 31, 2014 and 2013
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,192,640

 

$579,862

 

$761,350

 

$345,824

 

$163,707

 

$356,080

 

$270,789

Service cost
 
20,090

 
11,524

 
14,182

 
6,094

 
2,666

 
5,142

 
5,785

Interest cost
 
59,537

 
29,114

 
37,870

 
17,273

 
8,164

 
17,746

 
13,561

Actuarial loss
 
279,781

 
113,883

 
180,763

 
81,600

 
35,131

 
58,556

 
55,410

Benefits paid
 
(66,330
)
 
(24,389
)
 
(37,624
)
 
(18,622
)
 
(7,113
)
 
(19,026
)
 
(11,233
)
Balance at end of year
 

$1,485,718

 

$709,994

 

$956,541

 

$432,169

 

$202,555

 

$418,498

 

$334,312

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

$896,295

 

$469,295

 

$561,892

 

$281,837

 

$122,960

 

$295,751

 

$196,328

Actual return on plan assets
 
52,092

 
26,744

 
32,716

 
16,196

 
6,988

 
16,916

 
11,265

Employer contributions
 
95,464

 
30,176

 
54,549

 
21,839

 
10,509

 
17,072

 
21,261

Benefits paid
 
(66,330
)
 
(24,389
)
 
(37,624
)
 
(18,622
)
 
(7,113
)
 
(19,026
)
 
(11,233
)
Fair value of assets at end of
year
 

$977,521

 

$501,826

 

$611,533

 

$301,250

 

$133,344

 

$310,713

 

$217,621

Funded status
 

($508,197
)
 

($208,168
)
 

($345,008
)
 

($130,919
)
 

($69,211
)
 

($107,785
)
 

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

($508,197
)
 

($208,168
)
 

($345,008
)
 

($130,919
)
 

($69,211
)
 

($107,785
)
 

($116,691
)
Amounts recognized as
 regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$722,119

 

$272,695

 

$468,779

 

$198,972

 

$102,141

 

$176,522

 

$172,463

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$40,748

 

$—

 

$—

 

$—

 

$—

 

$—


2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,274,886

 

$623,068

 

$817,745

 

$369,852

 

$174,585

 

$382,176

 

$282,841

Service cost
 
25,229

 
14,258

 
17,044

 
7,295

 
3,264

 
6,475

 
7,242

Interest cost
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

Curtailment
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

Actuarial gain
 
(110,943
)
 
(64,119
)
 
(80,794
)
 
(31,684
)
 
(16,276
)
 
(33,792
)
 
(23,882
)
Benefits paid
 
(57,727
)
 
(21,699
)
 
(32,675
)
 
(16,567
)
 
(6,252
)
 
(17,496
)
 
(9,552
)
Balance at end of year
 

$1,192,640

 

$579,862

 

$761,350

 

$345,824

 

$163,707

 

$356,080

 

$270,789

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

$785,527

 

$409,971

 

$489,027

 

$248,272

 

$106,778

 

$262,110

 

$168,697

Actual return on plan assets
 
133,113

 
69,473

 
84,388

 
41,980

 
18,259

 
44,257

 
28,878

Employer contributions
 
35,382

 
11,550

 
21,152

 
8,152

 
4,175

 
6,880

 
8,305

Benefits paid
 
(57,727
)
 
(21,699
)
 
(32,675
)
 
(16,567
)
 
(6,252
)
 
(17,496
)
 
(9,552
)
Fair value of assets at end of year
 

$896,295

 

$469,295

 

$561,892

 

$281,837

 

$122,960

 

$295,751

 

$196,328

Funded status
 

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

($74,461
)
Amounts recognized in the  balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

($74,461
)
Amounts recognized as
 regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

$—

 

$—

 

($1
)
 

$—

 

$—

 

$—

 

($4
)
Net loss
 
457,485

 
178,990

 
299,740

 
120,290

 
69,856

 
120,619

 
121,327

 
 

$457,485

 

$178,990

 

$299,739

 

$120,290

 

$69,856

 

$120,619

 

$121,323

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$25,437

 

$—

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2014 and 2013 was as follows:
 
December 31,
 
2014
 
2013
 
(In Thousands)
Entergy Arkansas

$1,379,108

 

$1,107,023

Entergy Gulf States Louisiana

$649,932

 

$530,974

Entergy Louisiana

$873,759

 

$697,945

Entergy Mississippi

$399,300

 

$318,941

Entergy New Orleans

$186,473

 

$150,239

Entergy Texas

$391,296

 

$332,484

System Energy

$305,556

 

$247,807

Reclassification Out of Accumulated Other Comprehensive Income, Amortization
Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) as of December 31, 2014:

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

($1,559
)
 

$22,280

 

($427
)
 

$20,294

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

 

 
(3,643
)
 
(3,643
)
 

($28,493
)
 

$15,591

 

($6,283
)
 

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

$—

 

$2,237

 

$—

 

$2,237

Amortization of loss
(1,911
)
 
(1,212
)
 
(3
)
 
(3,126
)
 

($1,911
)
 

$1,025

 

($3
)
 

($889
)
Entergy Louisiana
 
 
 
 
 
 
 
Amortization of prior service cost

$—

 

$3,377

 

$—

 

$3,377

Amortization of loss

 
(1,511
)
 

 
(1,511
)
 

$—

 

$1,866

 

$—

 

$1,866


Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) as of December 31, 2013:
 
Qualified
Pension
Costs
 
Other
Postretirement
Costs
 
Non-Qualified
Pension Costs
 
Total
 
(In Thousands)
Entergy
 
 
 
 
 
 
 
Amortization of prior service cost

($1,866
)


$12,925

 

($503
)
 

$10,556

Acceleration of prior service cost due to curtailment
(1,304
)
 
1,797

 
(178
)
 
315

Amortization of loss
(43,971
)
 
(21,590
)
 
(2,569
)
 
(68,130
)
Settlement loss

 

 
(11,612
)
 
(11,612
)
 

($47,141
)
 

($6,868
)
 

($14,862
)
 

($68,871
)
Entergy Gulf States Louisiana
 
 
 
 
 
 
 
Amortization of prior service cost

($1
)


$942

 

$—

 

$941

Acceleration of prior service cost due to curtailment

 
91

 

 
91

Amortization of loss
(3,039
)
 
(4,598
)
 
(7
)
 
(7,644
)
 

($3,040
)
 

($3,565
)
 

($7
)
 

($6,612
)
Entergy Louisiana
 
 
 
 
 
 
 
Amortization of prior service cost

$—



$508

 

$—

 

$508

Acceleration of prior service cost due to curtailment

 
41

 

 
41

Amortization of loss

 
(5,050
)
 

 
(5,050
)
 

$—

 

($4,501
)
 

$—

 

($4,501
)
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
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$66,156

 

$25,450

 

$37,892

 

$18,702

 

$7,397

 

$19,078

 

$11,432

2016
 

$67,639

 

$26,805

 

$39,070

 

$19,625

 

$7,836

 

$19,697

 

$11,949

2017
 

$69,207

 

$28,340

 

$40,675

 

$20,517

 

$8,304

 

$20,558

 

$12,357

2018
 

$71,306

 

$30,279

 

$42,336

 

$21,444

 

$8,895

 

$21,448

 

$12,977

2019
 

$73,795

 

$32,445

 

$44,058

 

$22,306

 

$9,368

 

$22,291

 

$13,724

2020 - 2024
 

$418,009

 

$196,323

 

$256,639

 

$125,761

 

$56,659

 

$125,001

 

$87,663

Estimated Future
Non-Qualified
Pension Benefits Payments
 

 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 

 
Entergy
Louisiana
 

 
Entergy
Mississippi
 

Entergy
New Orleans
 

 
Entergy
Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$347

 

$241

 

$18

 

$119

 

$23

 

$753

2016
 

$300

 

$228

 

$17

 

$115

 

$23

 

$837

2017
 

$291

 

$241

 

$16

 

$124

 

$23

 

$784

2018
 

$282

 

$205

 

$15

 

$114

 

$23

 

$749

2019
 

$339

 

$199

 

$17

 

$112

 

$46

 

$720

2020 - 2024
 

$2,684

 

$924

 

$90

 

$825

 

$199

 

$3,442


Estimated Future
Other Postretirement
Benefits Payments (before Medicare Part D Subsidy)
 
 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
 
 
Entergy
Mississippi
 
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$15,699

 

$8,921

 

$9,885

 

$3,926

 

$4,261

 

$6,617

 

$2,796

2016
 

$15,745

 

$9,219

 

$10,016

 

$4,001

 

$4,253

 

$6,785

 

$2,802

2017
 

$15,830

 

$9,580

 

$10,148

 

$4,125

 

$4,280

 

$7,012

 

$2,883

2018
 

$16,305

 

$10,110

 

$10,654

 

$4,433

 

$4,373

 

$7,438

 

$2,984

2019
 

$16,528

 

$10,706

 

$11,048

 

$4,599

 

$4,412

 

$7,771

 

$3,138

2020 - 2024
 

$86,854

 

$59,199

 

$60,735

 

$25,341

 

$21,584

 

$41,303

 

$17,664


Estimated
Future
Medicare Part D
Subsidy
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
Entergy
Mississippi
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$77

 

$37

 

$45

 

$29

 

$23

 

$34

 

$9

2016
 

$87

 

$41

 

$50

 

$32

 

$24

 

$37

 

$11

2017
 

$96

 

$46

 

$56

 

$34

 

$25

 

$40

 

$1

2018
 

$358

 

$168

 

$204

 

$125

 

$87

 

$142

 

$52

2019
 

$398

 

$184

 

$223

 

$136

 

$90

 

$151

 

$59

2020 - 2024
 

$2,593

 

$1,243

 

$1,434

 

$839

 

$506

 

$922

 

$456

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 2014 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2014
 
 
 
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
 

$39,286

 

$2,448

 

($31,753
)
 

($1,971
)
Entergy Gulf States Louisiana
 

$27,929

 

$2,092

 

($22,591
)
 

($1,671
)
Entergy Louisiana
 

$23,779

 

$1,681

 

($19,452
)
 

($1,366
)
Entergy Mississippi
 

$10,596

 

$754

 

($8,596
)
 

($606
)
Entergy New Orleans
 

$6,373

 

$386

 

($5,317
)
 

($321
)
Entergy Texas
 

$16,246

 

$1,148

 

($13,397
)
 

($927
)
System Energy
 

$8,716

 

$734

 

($7,044
)
 

($586
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2015:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
(In Thousands)
Pension Contributions

$92,523

 

$32,455

 

$56,960

 

$22,472

 

$10,910

 

$17,166

 

$20,778

Other Postretirement Contributions

$16,904

 

$8,921

 

$9,885

 

$535

 

$3,669

 

$3,231

 

$475

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2014, 2013, and 2012 contributions to defined contribution plans for their employees were as follows:
 
 
Year
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
2014
 

$3,044

 

$1,867

 

$2,266

 

$1,855

 

$710

 

$1,563

2013
 

$3,351

 

$1,906

 

$2,393

 

$1,954

 

$769

 

$1,616

2012
 

$3,223

 

$1,842

 

$2,327

 

$1,875

 

$740

 

$1,601

Entergy Louisiana [Member] | Non-Qualified Pension Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries (except System Energy) participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees.  The net periodic pension cost for their employees for the non-qualified plans for 2014, 2013, and 2012, was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2014

$754

 

$130

 

$5

 

$190

 

$95

 

$491

2013

$448

 

$151

 

$12

 

$192

 

$92

 

$1,001

2012

$464

 

$158

 

$12

 

$183

 

$79

 

$648

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2014 and 2013 was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2014

$4,495

 

$2,693

 

$158

 

$2,128

 

$476

 

$9,567

2013

$4,162

 

$2,511

 

$50

 

$1,752

 

$434

 

$7,910

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2014 and 2013 was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2014

$4,086

 

$2,693

 

$131

 

$1,761

 

$436

 

$9,215

2013

$3,765

 

$2,510

 

$50

 

$1,528

 

$387

 

$7,496

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2014 and 2013:
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($347
)
 

($241
)
 

($18
)
 

($119
)
 

($23
)
 

($753
)
Non-current liabilities
 
(4,148
)
 
(2,452
)
 
(140
)
 
(2,009
)
 
(453
)
 
(8,814
)
Total funded status
 

($4,495
)
 

($2,693
)
 

($158
)
 

($2,128
)
 

($476
)
 

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

$2,368

 

$659

 

$37

 

$942

 

($65
)
 

$296

Accumulated other
comprehensive income (before taxes)
 

$—

 

$98

 

$—

 

$—

 

$—

 

$—


2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($367
)
 

($262
)
 

($6
)
 

($118
)
 

($20
)
 

($786
)
Non-current liabilities
 
(3,795
)
 
(2,249
)
 
(44
)
 
(1,634
)
 
(414
)
 
(7,124
)
Total funded status
 

($4,162
)
 

($2,511
)
 

($50
)
 

($1,752
)
 

($434
)
 

($7,910
)
Regulatory asset/(liability)
 

$1,979

 

$422

 

($87
)
 

$637

 

($18
)
 

($1,631
)
Accumulated other
comprehensive income (before taxes)
 

$—

 

$57

 

$—

 

$—

 

$—

 

$—

Entergy Louisiana [Member] | Other Postretirement [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2014, 2013, and 2012 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$5,957

 

$4,896

 

$4,518

 

$1,900

 

$868

 

$2,378

 

$2,058

Interest cost on APBO
 
12,261

 
8,378

 
8,264

 
3,655

 
2,805

 
5,652

 
2,611

Expected return on assets
 
(19,135
)
 

 

 
(5,771
)
 
(4,475
)
 
(10,358
)
 
(3,727
)
Amortization of prior credit
 
(2,441
)
 
(2,237
)
 
(3,377
)
 
(915
)
 
(709
)
 
(1,300
)
 
(824
)
Recognized net loss
 
1,267

 
1,212

 
1,511

 
149

 
56

 
801

 
443

Net other postretirement benefit (income)/cost
 

($2,091
)
 

$12,249

 

$10,916

 

($982
)
 

($1,455
)
 

($2,827
)
 

$561

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

$—

 

($12,845
)
 

$—

 

$—

 

$—

 

($8,536
)
 

($3,845
)
Net loss
 

$55,642

 

$36,467

 

$24,582

 

$9,525

 

$6,309

 

$24,482

 

$10,596

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

 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
2,441

 
2,237

 
3,377

 
915

 
709

 
1,300

 
824

Amortization of net loss
 
(1,267
)
 
(1,212
)
 
(1,511
)
 
(149
)
 
(56
)
 
(801
)
 
(443
)
Total
 

$56,816

 

$24,647

 

$26,448

 

$10,291

 

$6,962

 

$16,445

 

$7,132

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

$54,725

 

$36,896

 

$37,364

 

$9,309

 

$5,507

 

$13,618

 

$7,693

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

($2,441
)
 

($4,086
)
 

($3,381
)
 

($916
)
 

($709
)
 

($2,723
)
 

($1,465
)
Net loss
 

$5,356

 

$3,908

 

$3,210

 

$860

 

$470

 

$2,740

 

$1,198


2013
 
 
Entergy
Arkansas

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

$9,619

 

$7,910

 

$8,541

 

$3,246

 

$1,752

 

$3,760

 

$3,580

Interest cost on APBO
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

Expected return on assets
 
(16,843
)
 

 

 
(5,335
)
 
(4,101
)
 
(9,391
)
 
(3,350
)
Amortization of prior credit
 
(689
)
 
(942
)
 
(508
)
 
(204
)
 
(24
)
 
(501
)
 
(126
)
Recognized net loss
 
7,976

 
4,598

 
5,050

 
2,534

 
1,509

 
3,744

 
1,896

Curtailment loss
 
4,517

 
1,546

 
1,848

 
596

 
354

 
1,436

 
760

Net other postretirement benefit cost
 

$18,125

 

$22,076

 

$24,341

 

$5,126

 

$2,625

 

$5,124

 

$5,705

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

($11,617
)
 

($8,705
)
 

($18,844
)
 

($4,714
)
 

($4,469
)
 

($5,359
)
 

($4,591
)
Net loss
 

($81,236
)
 

($40,938
)
 

($43,743
)
 

($30,018
)
 

($18,508
)
 

($34,562
)
 

($17,579
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
689

 
942

 
508

 
204

 
24

 
501

 
126

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

 
91

 
41

 
20

 
(4
)
 
62

 
9

Amortization of net loss
 
(7,976
)
 
(4,598
)
 
(5,050
)
 
(2,534
)
 
(1,509
)
 
(3,744
)
 
(1,896
)
Total
 

($100,062
)
 

($53,208
)
 

($67,088
)
 

($37,042
)
 

($24,466
)
 

($43,102
)
 

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

($81,937
)
 

($31,132
)
 

($42,747
)
 

($31,916
)
 

($21,841
)
 

($37,978
)
 

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

($2,441
)
 

($2,236
)
 

($3,376
)
 

($918
)
 

($709
)
 

($1,301
)
 

($824
)
Net loss
 

$1,267

 

$1,212

 

$1,511

 

$149

 

$56

 

$800

 

$464

2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$9,089

 

$7,521

 

$7,796

 

$3,093

 

$1,689

 

$3,651

 

$3,293

Interest cost on APBO
 
14,452

 
9,590

 
9,781

 
4,716

 
3,422

 
6,650

 
3,028

Expected return on assets
 
(14,029
)
 

 

 
(4,521
)
 
(3,711
)
 
(8,415
)
 
(2,601
)
Amortization of transition
obligation
 
820

 
238

 
382

 
351

 
1,189

 
187

 
8

Amortization of prior service cost/(credit)
 
(530
)
 
(824
)
 
(247
)
 
(139
)
 
38

 
(428
)
 
(63
)
Recognized net loss
 
8,305

 
4,737

 
4,359

 
2,920

 
1,559

 
4,320

 
1,970

Net other postretirement benefit cost
 

$18,107

 

$21,262

 

$22,071

 

$6,420

 

$4,186

 

$5,965

 

$5,635

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

$9,066

 

$5,818

 

$16,215

 

$271

 

$2,260

 

$191

 

$2,043

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of transition
obligation
 
(820
)
 
(238
)
 
(382
)
 
(351
)
 
(1,189
)
 
(187
)
 
(8
)
Amortization of prior service (cost)/credit
 
530

 
824

 
247

 
139

 
(38
)
 
428

 
63

Amortization of net loss
 
(8,305
)
 
(4,737
)
 
(4,359
)
 
(2,920
)
 
(1,559
)
 
(4,320
)
 
(1,970
)
Total
 

$471

 

$1,667

 

$11,721

 

($2,861
)
 

($526
)
 

($3,888
)
 

$128

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

$18,578

 

$22,929

 

$33,792

 

$3,559

 

$3,660

 

$2,077

 

$5,763

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

($530
)
 

($824
)
 

($247
)
 

($139
)
 

$38

 

($428
)
 

($62
)
Net loss
 

$8,163

 

$4,693

 

$5,149

 

$2,650

 

$1,587

 

$3,905

 

$1,915

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, 2014 and 2013
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$250,734

 

$170,302

 

$168,764

 

$74,539

 

$57,874

 

$115,418

 

$53,051

Service cost
 
5,957

 
4,896

 
4,518

 
1,900

 
868

 
2,378

 
2,058

Interest cost
 
12,261

 
8,378

 
8,264

 
3,655

 
2,805

 
5,652

 
2,611

Plan amendments
 

 
(12,845
)
 

 

 

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

 
2,304

 
2,767

 
1,396

 
1,044

 
1,655

 
1,061

Actuarial loss
 
49,573

 
36,467

 
24,582

 
7,939

 
5,097

 
21,471

 
9,524

Benefits paid
 
(20,984
)
 
(10,613
)
 
(14,012
)
 
(6,589
)
 
(4,131
)
 
(8,333
)
 
(3,858
)
Medicare Part D subsidy received
 
980

 
520

 
654

 
322

 
222

 
440

 
152

Balance at end of year
 

$303,716

 

$199,409

 

$195,537

 

$83,162

 

$63,779

 

$130,145

 

$60,754

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

$231,663

 

$—

 

$—

 

$73,438

 

$66,539

 

$131,618

 

$48,101

Actual return on plan assets
 
13,066

 

 

 
4,185

 
3,263

 
7,347

 
2,655

Employer contributions
 
15,251

 
8,309

 
11,245

 
8,505

 
4,289

 
3,446

 
334

Plan participant contributions
 
5,195

 
2,304

 
2,767

 
1,396

 
1,044

 
1,655

 
1,061

Benefits paid
 
(20,984
)
 
(10,613
)
 
(14,012
)
 
(6,589
)
 
(4,131
)
 
(8,333
)
 
(3,858
)
Fair value of assets at end of year
 

$244,191

 

$—

 

$—

 

$80,935

 

$71,004

 

$135,733

 

$48,293

Funded status
 

($59,525
)
 

($199,409
)
 

($195,537
)
 

($2,227
)
 

$7,225

 

$5,588

 

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

$—

 

($8,884
)
 

($9,840
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(59,525
)
 
(190,525
)
 
(185,697
)
 
(2,227
)
 
7,225

 
5,588

 
(12,461
)
Total funded status
 

($59,525
)
 

($199,409
)
 

($195,537
)
 

($2,227
)
 

$7,225

 

$5,588

 

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

($10,555
)
 

$—

 

$—

 

($4,141
)
 

($3,626
)
 

($13,741
)
 

($7,723
)
Net loss
 
94,647

 

 

 
18,680

 
12,738

 
46,453

 
20,450

 
 

$84,092

 

$—

 

$—

 

$14,539

 

$9,112

 

$32,712

 

$12,727

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($20,967
)
 

($16,013
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
66,832

 
58,072

 

 

 

 

 
 

$—

 

$45,865

 

$42,059

 

$—

 

$—

 

$—

 

$—



2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$315,308

 

$207,987

 

$220,017

 

$100,508

 

$74,200

 

$142,114

 

$67,934

Service cost
 
9,619

 
7,910

 
8,541

 
3,246

 
1,752

 
3,760

 
3,580

Interest cost
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

Plan amendments
 
(11,617
)
 
(8,705
)
 
(18,844
)
 
(4,714
)
 
(4,469
)
 
(5,359
)
 
(4,591
)
Curtailment
 
4,595

 
1,637

 
1,889

 
616

 
350

 
1,498

 
769

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

Actuarial gain
 
(67,253
)
 
(40,941
)
 
(43,747
)
 
(25,527
)
 
(13,739
)
 
(26,048
)
 
(14,639
)
Benefits paid
 
(18,764
)
 
(8,958
)
 
(11,524
)
 
(5,416
)
 
(4,464
)
 
(8,455
)
 
(3,912
)
Medicare Part D subsidy received
 
737

 
410

 
513

 
245

 
194

 
334

 
105

Balance at end of year
 

$250,734

 

$170,302

 

$168,764

 

$74,539

 

$57,874

 

$115,418

 

$53,051

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

$194,018

 

$—

 

$—

 

$62,951

 

$58,651

 

$115,824

 

$39,474

Actual return on plan assets
 
30,830

 

 

 
9,826

 
8,870

 
17,905

 
6,292

Employer contributions
 
21,015

 
6,960

 
9,015

 
4,785

 
2,567

 
4,846

 
5,387

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

Benefits paid
 
(18,764
)
 
(8,958
)
 
(11,524
)
 
(5,416
)
 
(4,464
)
 
(8,455
)
 
(3,912
)
Fair value of assets at end of year
 

$231,663

 

$—

 

$—

 

$73,438

 

$66,539

 

$131,618

 

$48,101

Funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

($4,950
)
Amounts recognized in the
balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($8,803
)
 

($10,249
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(19,071
)
 
(161,499
)
 
(158,515
)
 
(1,101
)
 
8,665

 
16,200

 
(4,950
)
Total funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

($4,950
)
Amounts recognized in
regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($12,996
)
 

$—

 

$—

 

($5,056
)
 

($4,335
)
 

($6,505
)
 

($4,702
)
Net loss
 
40,272

 

 

 
9,304

 
6,485

 
22,772

 
10,297

 
 

$27,276

 

$—

 

$—

 

$4,248

 

$2,150

 

$16,267

 

$5,595

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($10,359
)
 

($19,390
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
31,577

 
35,001

 

 

 

 

 
 

$—

 

$21,218

 

$15,611

 

$—

 

$—

 

$—

 

$—

Entergy Mississippi [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2014, 2013, and 2012 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:
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
 Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$20,090

 

$11,524

 

$14,182

 

$6,094

 

$2,666

 

$5,142

 

$5,785

Interest cost on projected
benefit obligation
 
59,537

 
29,114

 
37,870

 
17,273

 
8,164

 
17,746

 
13,561

Expected return on assets
 
(73,218
)
 
(37,950
)
 
(45,796
)
 
(22,794
)
 
(10,019
)
 
(23,723
)
 
(16,619
)
Amortization of prior service cost
 

 

 

 

 

 

 
2

Recognized net loss
 
35,956

 
15,923

 
24,523

 
9,415

 
5,796

 
9,356

 
9,500

Net pension cost
 

$42,365

 

$18,611

 

$30,779

 

$9,988

 

$6,607

 

$8,521

 

$12,229

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

$300,907

 

$125,090

 

$193,842

 

$88,199

 

$38,161

 

$65,363

 

$60,763

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

 

 

 

 

 

 
(2
)
Amortization of net loss
 
(35,956
)
 
(15,923
)
 
(24,523
)
 
(9,415
)
 
(5,796
)
 
(9,356
)
 
(9,500
)
Total
 

$264,951

 

$109,167

 

$169,319

 

$78,784

 

$32,365

 

$56,007

 

$51,261

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

$307,316

 

$127,778

 

$200,098

 

$88,772

 

$38,972

 

$64,528

 

$63,490

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

$54,254

 

$23,098

 

$36,704

 

$14,896

 

$8,053

 

$12,950

 

$13,055


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

$25,229

 

$14,258

 

$17,044

 

$7,295

 

$3,264

 

$6,475

 

$7,242

Interest cost on projected
benefit obligation
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

Expected return on assets
 
(66,951
)
 
(34,982
)
 
(41,948
)
 
(21,139
)
 
(9,117
)
 
(22,277
)
 
(17,249
)
Amortization of prior service cost
 
23

 
9

 
83

 
10

 
2

 
6

 
9

Recognized net loss
 
49,517

 
23,374

 
34,107

 
13,189

 
7,878

 
13,302

 
9,560

Curtailment loss
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

Net pension cost
 

$69,013

 

$31,013

 

$49,316

 

$16,283

 

$10,413

 

$16,223

 

$13,702

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

($177,105
)
 

($98,610
)
 

($123,234
)
 

($52,525
)
 

($25,419
)
 

($55,772
)
 

($35,511
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
(23
)
 
(9
)
 
(83
)
 
(10
)
 
(2
)
 
(6
)
 
(9
)
Amortization of net loss
 
(49,517
)
 
(23,374
)
 
(34,107
)
 
(13,189
)
 
(7,878
)
 
(13,302
)
 
(9,560
)
Total
 

($226,645
)
 

($121,993
)
 

($157,424
)
 

($65,724
)
 

($33,299
)
 

($69,080
)
 

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

($157,632
)
 

($90,980
)
 

($108,108
)
 

($49,441
)
 

($22,886
)
 

($52,857
)
 

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

$—

 

$—

 

$—

 

$—

 

$—

 

$—

 

$2

Net loss
 

$35,984

 

$15,935

 

$24,360

 

$9,421

 

$5,802

 

$9,363

 

$9,510


2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$22,169

 

$12,273

 

$14,675

 

$6,410

 

$2,824

 

$5,684

 

$5,920

Interest cost on projected
benefit obligation
 
55,686

 
25,679

 
35,201

 
16,279

 
7,608

 
16,823

 
12,987

Expected return on assets
 
(65,763
)
 
(34,370
)
 
(40,836
)
 
(20,945
)
 
(8,860
)
 
(22,325
)
 
(16,436
)
Amortization of prior service cost
 
200

 
19

 
208

 
30

 
7

 
15

 
13

Recognized net loss
 
40,772

 
16,173

 
28,197

 
10,532

 
6,878

 
10,179

 
9,001

Net pension cost
 

$53,064

 

$19,774

 

$37,445

 

$12,306

 

$8,457

 

$10,376

 

$11,485

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

$105,133

 

$77,207

 

$76,163

 

$27,106

 

$14,282

 

$28,745

 

$10,266

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
(200
)
 
(19
)
 
(208
)
 
(30
)
 
(7
)
 
(15
)
 
(13
)
Amortization of net loss
 
(40,772
)
 
(16,173
)
 
(28,197
)
 
(10,532
)
 
(6,878
)
 
(10,179
)
 
(9,001
)
Total
 

$64,161

 

$61,015

 

$47,758

 

$16,544

 

$7,397

 

$18,551

 

$1,252

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

$117,225

 

$80,789

 

$85,203

 

$28,850

 

$15,854

 

$28,927

 

$12,737

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

$23

 

$9

 

$83

 

$10

 

$2

 

$6

 

$10

Net loss
 

$50,175

 

$23,731

 

$34,906

 

$13,375

 

$8,046

 

$13,494

 

$9,717

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified Pension Obligations, Plan Assets, Funded Status, and Amounts Recognized in the Balance Sheet for the Registrant Subsidiaries as of December 31, 2014 and 2013
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,192,640

 

$579,862

 

$761,350

 

$345,824

 

$163,707

 

$356,080

 

$270,789

Service cost
 
20,090

 
11,524

 
14,182

 
6,094

 
2,666

 
5,142

 
5,785

Interest cost
 
59,537

 
29,114

 
37,870

 
17,273

 
8,164

 
17,746

 
13,561

Actuarial loss
 
279,781

 
113,883

 
180,763

 
81,600

 
35,131

 
58,556

 
55,410

Benefits paid
 
(66,330
)
 
(24,389
)
 
(37,624
)
 
(18,622
)
 
(7,113
)
 
(19,026
)
 
(11,233
)
Balance at end of year
 

$1,485,718

 

$709,994

 

$956,541

 

$432,169

 

$202,555

 

$418,498

 

$334,312

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

$896,295

 

$469,295

 

$561,892

 

$281,837

 

$122,960

 

$295,751

 

$196,328

Actual return on plan assets
 
52,092

 
26,744

 
32,716

 
16,196

 
6,988

 
16,916

 
11,265

Employer contributions
 
95,464

 
30,176

 
54,549

 
21,839

 
10,509

 
17,072

 
21,261

Benefits paid
 
(66,330
)
 
(24,389
)
 
(37,624
)
 
(18,622
)
 
(7,113
)
 
(19,026
)
 
(11,233
)
Fair value of assets at end of
year
 

$977,521

 

$501,826

 

$611,533

 

$301,250

 

$133,344

 

$310,713

 

$217,621

Funded status
 

($508,197
)
 

($208,168
)
 

($345,008
)
 

($130,919
)
 

($69,211
)
 

($107,785
)
 

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

($508,197
)
 

($208,168
)
 

($345,008
)
 

($130,919
)
 

($69,211
)
 

($107,785
)
 

($116,691
)
Amounts recognized as
 regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$722,119

 

$272,695

 

$468,779

 

$198,972

 

$102,141

 

$176,522

 

$172,463

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$40,748

 

$—

 

$—

 

$—

 

$—

 

$—


2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,274,886

 

$623,068

 

$817,745

 

$369,852

 

$174,585

 

$382,176

 

$282,841

Service cost
 
25,229

 
14,258

 
17,044

 
7,295

 
3,264

 
6,475

 
7,242

Interest cost
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

Curtailment
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

Actuarial gain
 
(110,943
)
 
(64,119
)
 
(80,794
)
 
(31,684
)
 
(16,276
)
 
(33,792
)
 
(23,882
)
Benefits paid
 
(57,727
)
 
(21,699
)
 
(32,675
)
 
(16,567
)
 
(6,252
)
 
(17,496
)
 
(9,552
)
Balance at end of year
 

$1,192,640

 

$579,862

 

$761,350

 

$345,824

 

$163,707

 

$356,080

 

$270,789

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

$785,527

 

$409,971

 

$489,027

 

$248,272

 

$106,778

 

$262,110

 

$168,697

Actual return on plan assets
 
133,113

 
69,473

 
84,388

 
41,980

 
18,259

 
44,257

 
28,878

Employer contributions
 
35,382

 
11,550

 
21,152

 
8,152

 
4,175

 
6,880

 
8,305

Benefits paid
 
(57,727
)
 
(21,699
)
 
(32,675
)
 
(16,567
)
 
(6,252
)
 
(17,496
)
 
(9,552
)
Fair value of assets at end of year
 

$896,295

 

$469,295

 

$561,892

 

$281,837

 

$122,960

 

$295,751

 

$196,328

Funded status
 

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

($74,461
)
Amounts recognized in the  balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

($74,461
)
Amounts recognized as
 regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

$—

 

$—

 

($1
)
 

$—

 

$—

 

$—

 

($4
)
Net loss
 
457,485

 
178,990

 
299,740

 
120,290

 
69,856

 
120,619

 
121,327

 
 

$457,485

 

$178,990

 

$299,739

 

$120,290

 

$69,856

 

$120,619

 

$121,323

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$25,437

 

$—

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2014 and 2013 was as follows:
 
December 31,
 
2014
 
2013
 
(In Thousands)
Entergy Arkansas

$1,379,108

 

$1,107,023

Entergy Gulf States Louisiana

$649,932

 

$530,974

Entergy Louisiana

$873,759

 

$697,945

Entergy Mississippi

$399,300

 

$318,941

Entergy New Orleans

$186,473

 

$150,239

Entergy Texas

$391,296

 

$332,484

System Energy

$305,556

 

$247,807

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
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$66,156

 

$25,450

 

$37,892

 

$18,702

 

$7,397

 

$19,078

 

$11,432

2016
 

$67,639

 

$26,805

 

$39,070

 

$19,625

 

$7,836

 

$19,697

 

$11,949

2017
 

$69,207

 

$28,340

 

$40,675

 

$20,517

 

$8,304

 

$20,558

 

$12,357

2018
 

$71,306

 

$30,279

 

$42,336

 

$21,444

 

$8,895

 

$21,448

 

$12,977

2019
 

$73,795

 

$32,445

 

$44,058

 

$22,306

 

$9,368

 

$22,291

 

$13,724

2020 - 2024
 

$418,009

 

$196,323

 

$256,639

 

$125,761

 

$56,659

 

$125,001

 

$87,663

Estimated Future
Non-Qualified
Pension Benefits Payments
 

 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 

 
Entergy
Louisiana
 

 
Entergy
Mississippi
 

Entergy
New Orleans
 

 
Entergy
Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$347

 

$241

 

$18

 

$119

 

$23

 

$753

2016
 

$300

 

$228

 

$17

 

$115

 

$23

 

$837

2017
 

$291

 

$241

 

$16

 

$124

 

$23

 

$784

2018
 

$282

 

$205

 

$15

 

$114

 

$23

 

$749

2019
 

$339

 

$199

 

$17

 

$112

 

$46

 

$720

2020 - 2024
 

$2,684

 

$924

 

$90

 

$825

 

$199

 

$3,442


Estimated Future
Other Postretirement
Benefits Payments (before Medicare Part D Subsidy)
 
 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
 
 
Entergy
Mississippi
 
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$15,699

 

$8,921

 

$9,885

 

$3,926

 

$4,261

 

$6,617

 

$2,796

2016
 

$15,745

 

$9,219

 

$10,016

 

$4,001

 

$4,253

 

$6,785

 

$2,802

2017
 

$15,830

 

$9,580

 

$10,148

 

$4,125

 

$4,280

 

$7,012

 

$2,883

2018
 

$16,305

 

$10,110

 

$10,654

 

$4,433

 

$4,373

 

$7,438

 

$2,984

2019
 

$16,528

 

$10,706

 

$11,048

 

$4,599

 

$4,412

 

$7,771

 

$3,138

2020 - 2024
 

$86,854

 

$59,199

 

$60,735

 

$25,341

 

$21,584

 

$41,303

 

$17,664


Estimated
Future
Medicare Part D
Subsidy
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
Entergy
Mississippi
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$77

 

$37

 

$45

 

$29

 

$23

 

$34

 

$9

2016
 

$87

 

$41

 

$50

 

$32

 

$24

 

$37

 

$11

2017
 

$96

 

$46

 

$56

 

$34

 

$25

 

$40

 

$1

2018
 

$358

 

$168

 

$204

 

$125

 

$87

 

$142

 

$52

2019
 

$398

 

$184

 

$223

 

$136

 

$90

 

$151

 

$59

2020 - 2024
 

$2,593

 

$1,243

 

$1,434

 

$839

 

$506

 

$922

 

$456

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 2014 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2014
 
 
 
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
 

$39,286

 

$2,448

 

($31,753
)
 

($1,971
)
Entergy Gulf States Louisiana
 

$27,929

 

$2,092

 

($22,591
)
 

($1,671
)
Entergy Louisiana
 

$23,779

 

$1,681

 

($19,452
)
 

($1,366
)
Entergy Mississippi
 

$10,596

 

$754

 

($8,596
)
 

($606
)
Entergy New Orleans
 

$6,373

 

$386

 

($5,317
)
 

($321
)
Entergy Texas
 

$16,246

 

$1,148

 

($13,397
)
 

($927
)
System Energy
 

$8,716

 

$734

 

($7,044
)
 

($586
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2015:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
(In Thousands)
Pension Contributions

$92,523

 

$32,455

 

$56,960

 

$22,472

 

$10,910

 

$17,166

 

$20,778

Other Postretirement Contributions

$16,904

 

$8,921

 

$9,885

 

$535

 

$3,669

 

$3,231

 

$475

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2014, 2013, and 2012 contributions to defined contribution plans for their employees were as follows:
 
 
Year
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
2014
 

$3,044

 

$1,867

 

$2,266

 

$1,855

 

$710

 

$1,563

2013
 

$3,351

 

$1,906

 

$2,393

 

$1,954

 

$769

 

$1,616

2012
 

$3,223

 

$1,842

 

$2,327

 

$1,875

 

$740

 

$1,601

Entergy Mississippi [Member] | Non-Qualified Pension Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries (except System Energy) participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees.  The net periodic pension cost for their employees for the non-qualified plans for 2014, 2013, and 2012, was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2014

$754

 

$130

 

$5

 

$190

 

$95

 

$491

2013

$448

 

$151

 

$12

 

$192

 

$92

 

$1,001

2012

$464

 

$158

 

$12

 

$183

 

$79

 

$648

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2014 and 2013 was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2014

$4,495

 

$2,693

 

$158

 

$2,128

 

$476

 

$9,567

2013

$4,162

 

$2,511

 

$50

 

$1,752

 

$434

 

$7,910

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2014 and 2013 was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2014

$4,086

 

$2,693

 

$131

 

$1,761

 

$436

 

$9,215

2013

$3,765

 

$2,510

 

$50

 

$1,528

 

$387

 

$7,496

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2014 and 2013:
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($347
)
 

($241
)
 

($18
)
 

($119
)
 

($23
)
 

($753
)
Non-current liabilities
 
(4,148
)
 
(2,452
)
 
(140
)
 
(2,009
)
 
(453
)
 
(8,814
)
Total funded status
 

($4,495
)
 

($2,693
)
 

($158
)
 

($2,128
)
 

($476
)
 

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

$2,368

 

$659

 

$37

 

$942

 

($65
)
 

$296

Accumulated other
comprehensive income (before taxes)
 

$—

 

$98

 

$—

 

$—

 

$—

 

$—


2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($367
)
 

($262
)
 

($6
)
 

($118
)
 

($20
)
 

($786
)
Non-current liabilities
 
(3,795
)
 
(2,249
)
 
(44
)
 
(1,634
)
 
(414
)
 
(7,124
)
Total funded status
 

($4,162
)
 

($2,511
)
 

($50
)
 

($1,752
)
 

($434
)
 

($7,910
)
Regulatory asset/(liability)
 

$1,979

 

$422

 

($87
)
 

$637

 

($18
)
 

($1,631
)
Accumulated other
comprehensive income (before taxes)
 

$—

 

$57

 

$—

 

$—

 

$—

 

$—

Entergy Mississippi [Member] | Other Postretirement [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2014, 2013, and 2012 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$5,957

 

$4,896

 

$4,518

 

$1,900

 

$868

 

$2,378

 

$2,058

Interest cost on APBO
 
12,261

 
8,378

 
8,264

 
3,655

 
2,805

 
5,652

 
2,611

Expected return on assets
 
(19,135
)
 

 

 
(5,771
)
 
(4,475
)
 
(10,358
)
 
(3,727
)
Amortization of prior credit
 
(2,441
)
 
(2,237
)
 
(3,377
)
 
(915
)
 
(709
)
 
(1,300
)
 
(824
)
Recognized net loss
 
1,267

 
1,212

 
1,511

 
149

 
56

 
801

 
443

Net other postretirement benefit (income)/cost
 

($2,091
)
 

$12,249

 

$10,916

 

($982
)
 

($1,455
)
 

($2,827
)
 

$561

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

$—

 

($12,845
)
 

$—

 

$—

 

$—

 

($8,536
)
 

($3,845
)
Net loss
 

$55,642

 

$36,467

 

$24,582

 

$9,525

 

$6,309

 

$24,482

 

$10,596

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

 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
2,441

 
2,237

 
3,377

 
915

 
709

 
1,300

 
824

Amortization of net loss
 
(1,267
)
 
(1,212
)
 
(1,511
)
 
(149
)
 
(56
)
 
(801
)
 
(443
)
Total
 

$56,816

 

$24,647

 

$26,448

 

$10,291

 

$6,962

 

$16,445

 

$7,132

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

$54,725

 

$36,896

 

$37,364

 

$9,309

 

$5,507

 

$13,618

 

$7,693

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

($2,441
)
 

($4,086
)
 

($3,381
)
 

($916
)
 

($709
)
 

($2,723
)
 

($1,465
)
Net loss
 

$5,356

 

$3,908

 

$3,210

 

$860

 

$470

 

$2,740

 

$1,198


2013
 
 
Entergy
Arkansas

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

$9,619

 

$7,910

 

$8,541

 

$3,246

 

$1,752

 

$3,760

 

$3,580

Interest cost on APBO
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

Expected return on assets
 
(16,843
)
 

 

 
(5,335
)
 
(4,101
)
 
(9,391
)
 
(3,350
)
Amortization of prior credit
 
(689
)
 
(942
)
 
(508
)
 
(204
)
 
(24
)
 
(501
)
 
(126
)
Recognized net loss
 
7,976

 
4,598

 
5,050

 
2,534

 
1,509

 
3,744

 
1,896

Curtailment loss
 
4,517

 
1,546

 
1,848

 
596

 
354

 
1,436

 
760

Net other postretirement benefit cost
 

$18,125

 

$22,076

 

$24,341

 

$5,126

 

$2,625

 

$5,124

 

$5,705

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

($11,617
)
 

($8,705
)
 

($18,844
)
 

($4,714
)
 

($4,469
)
 

($5,359
)
 

($4,591
)
Net loss
 

($81,236
)
 

($40,938
)
 

($43,743
)
 

($30,018
)
 

($18,508
)
 

($34,562
)
 

($17,579
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
689

 
942

 
508

 
204

 
24

 
501

 
126

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

 
91

 
41

 
20

 
(4
)
 
62

 
9

Amortization of net loss
 
(7,976
)
 
(4,598
)
 
(5,050
)
 
(2,534
)
 
(1,509
)
 
(3,744
)
 
(1,896
)
Total
 

($100,062
)
 

($53,208
)
 

($67,088
)
 

($37,042
)
 

($24,466
)
 

($43,102
)
 

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

($81,937
)
 

($31,132
)
 

($42,747
)
 

($31,916
)
 

($21,841
)
 

($37,978
)
 

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

($2,441
)
 

($2,236
)
 

($3,376
)
 

($918
)
 

($709
)
 

($1,301
)
 

($824
)
Net loss
 

$1,267

 

$1,212

 

$1,511

 

$149

 

$56

 

$800

 

$464

2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$9,089

 

$7,521

 

$7,796

 

$3,093

 

$1,689

 

$3,651

 

$3,293

Interest cost on APBO
 
14,452

 
9,590

 
9,781

 
4,716

 
3,422

 
6,650

 
3,028

Expected return on assets
 
(14,029
)
 

 

 
(4,521
)
 
(3,711
)
 
(8,415
)
 
(2,601
)
Amortization of transition
obligation
 
820

 
238

 
382

 
351

 
1,189

 
187

 
8

Amortization of prior service cost/(credit)
 
(530
)
 
(824
)
 
(247
)
 
(139
)
 
38

 
(428
)
 
(63
)
Recognized net loss
 
8,305

 
4,737

 
4,359

 
2,920

 
1,559

 
4,320

 
1,970

Net other postretirement benefit cost
 

$18,107

 

$21,262

 

$22,071

 

$6,420

 

$4,186

 

$5,965

 

$5,635

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

$9,066

 

$5,818

 

$16,215

 

$271

 

$2,260

 

$191

 

$2,043

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of transition
obligation
 
(820
)
 
(238
)
 
(382
)
 
(351
)
 
(1,189
)
 
(187
)
 
(8
)
Amortization of prior service (cost)/credit
 
530

 
824

 
247

 
139

 
(38
)
 
428

 
63

Amortization of net loss
 
(8,305
)
 
(4,737
)
 
(4,359
)
 
(2,920
)
 
(1,559
)
 
(4,320
)
 
(1,970
)
Total
 

$471

 

$1,667

 

$11,721

 

($2,861
)
 

($526
)
 

($3,888
)
 

$128

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

$18,578

 

$22,929

 

$33,792

 

$3,559

 

$3,660

 

$2,077

 

$5,763

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

($530
)
 

($824
)
 

($247
)
 

($139
)
 

$38

 

($428
)
 

($62
)
Net loss
 

$8,163

 

$4,693

 

$5,149

 

$2,650

 

$1,587

 

$3,905

 

$1,915

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, 2014 and 2013
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$250,734

 

$170,302

 

$168,764

 

$74,539

 

$57,874

 

$115,418

 

$53,051

Service cost
 
5,957

 
4,896

 
4,518

 
1,900

 
868

 
2,378

 
2,058

Interest cost
 
12,261

 
8,378

 
8,264

 
3,655

 
2,805

 
5,652

 
2,611

Plan amendments
 

 
(12,845
)
 

 

 

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

 
2,304

 
2,767

 
1,396

 
1,044

 
1,655

 
1,061

Actuarial loss
 
49,573

 
36,467

 
24,582

 
7,939

 
5,097

 
21,471

 
9,524

Benefits paid
 
(20,984
)
 
(10,613
)
 
(14,012
)
 
(6,589
)
 
(4,131
)
 
(8,333
)
 
(3,858
)
Medicare Part D subsidy received
 
980

 
520

 
654

 
322

 
222

 
440

 
152

Balance at end of year
 

$303,716

 

$199,409

 

$195,537

 

$83,162

 

$63,779

 

$130,145

 

$60,754

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

$231,663

 

$—

 

$—

 

$73,438

 

$66,539

 

$131,618

 

$48,101

Actual return on plan assets
 
13,066

 

 

 
4,185

 
3,263

 
7,347

 
2,655

Employer contributions
 
15,251

 
8,309

 
11,245

 
8,505

 
4,289

 
3,446

 
334

Plan participant contributions
 
5,195

 
2,304

 
2,767

 
1,396

 
1,044

 
1,655

 
1,061

Benefits paid
 
(20,984
)
 
(10,613
)
 
(14,012
)
 
(6,589
)
 
(4,131
)
 
(8,333
)
 
(3,858
)
Fair value of assets at end of year
 

$244,191

 

$—

 

$—

 

$80,935

 

$71,004

 

$135,733

 

$48,293

Funded status
 

($59,525
)
 

($199,409
)
 

($195,537
)
 

($2,227
)
 

$7,225

 

$5,588

 

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

$—

 

($8,884
)
 

($9,840
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(59,525
)
 
(190,525
)
 
(185,697
)
 
(2,227
)
 
7,225

 
5,588

 
(12,461
)
Total funded status
 

($59,525
)
 

($199,409
)
 

($195,537
)
 

($2,227
)
 

$7,225

 

$5,588

 

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

($10,555
)
 

$—

 

$—

 

($4,141
)
 

($3,626
)
 

($13,741
)
 

($7,723
)
Net loss
 
94,647

 

 

 
18,680

 
12,738

 
46,453

 
20,450

 
 

$84,092

 

$—

 

$—

 

$14,539

 

$9,112

 

$32,712

 

$12,727

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($20,967
)
 

($16,013
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
66,832

 
58,072

 

 

 

 

 
 

$—

 

$45,865

 

$42,059

 

$—

 

$—

 

$—

 

$—



2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$315,308

 

$207,987

 

$220,017

 

$100,508

 

$74,200

 

$142,114

 

$67,934

Service cost
 
9,619

 
7,910

 
8,541

 
3,246

 
1,752

 
3,760

 
3,580

Interest cost
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

Plan amendments
 
(11,617
)
 
(8,705
)
 
(18,844
)
 
(4,714
)
 
(4,469
)
 
(5,359
)
 
(4,591
)
Curtailment
 
4,595

 
1,637

 
1,889

 
616

 
350

 
1,498

 
769

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

Actuarial gain
 
(67,253
)
 
(40,941
)
 
(43,747
)
 
(25,527
)
 
(13,739
)
 
(26,048
)
 
(14,639
)
Benefits paid
 
(18,764
)
 
(8,958
)
 
(11,524
)
 
(5,416
)
 
(4,464
)
 
(8,455
)
 
(3,912
)
Medicare Part D subsidy received
 
737

 
410

 
513

 
245

 
194

 
334

 
105

Balance at end of year
 

$250,734

 

$170,302

 

$168,764

 

$74,539

 

$57,874

 

$115,418

 

$53,051

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

$194,018

 

$—

 

$—

 

$62,951

 

$58,651

 

$115,824

 

$39,474

Actual return on plan assets
 
30,830

 

 

 
9,826

 
8,870

 
17,905

 
6,292

Employer contributions
 
21,015

 
6,960

 
9,015

 
4,785

 
2,567

 
4,846

 
5,387

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

Benefits paid
 
(18,764
)
 
(8,958
)
 
(11,524
)
 
(5,416
)
 
(4,464
)
 
(8,455
)
 
(3,912
)
Fair value of assets at end of year
 

$231,663

 

$—

 

$—

 

$73,438

 

$66,539

 

$131,618

 

$48,101

Funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

($4,950
)
Amounts recognized in the
balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($8,803
)
 

($10,249
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(19,071
)
 
(161,499
)
 
(158,515
)
 
(1,101
)
 
8,665

 
16,200

 
(4,950
)
Total funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

($4,950
)
Amounts recognized in
regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($12,996
)
 

$—

 

$—

 

($5,056
)
 

($4,335
)
 

($6,505
)
 

($4,702
)
Net loss
 
40,272

 

 

 
9,304

 
6,485

 
22,772

 
10,297

 
 

$27,276

 

$—

 

$—

 

$4,248

 

$2,150

 

$16,267

 

$5,595

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($10,359
)
 

($19,390
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
31,577

 
35,001

 

 

 

 

 
 

$—

 

$21,218

 

$15,611

 

$—

 

$—

 

$—

 

$—

Entergy New Orleans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2014, 2013, and 2012 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:
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
 Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$20,090

 

$11,524

 

$14,182

 

$6,094

 

$2,666

 

$5,142

 

$5,785

Interest cost on projected
benefit obligation
 
59,537

 
29,114

 
37,870

 
17,273

 
8,164

 
17,746

 
13,561

Expected return on assets
 
(73,218
)
 
(37,950
)
 
(45,796
)
 
(22,794
)
 
(10,019
)
 
(23,723
)
 
(16,619
)
Amortization of prior service cost
 

 

 

 

 

 

 
2

Recognized net loss
 
35,956

 
15,923

 
24,523

 
9,415

 
5,796

 
9,356

 
9,500

Net pension cost
 

$42,365

 

$18,611

 

$30,779

 

$9,988

 

$6,607

 

$8,521

 

$12,229

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

$300,907

 

$125,090

 

$193,842

 

$88,199

 

$38,161

 

$65,363

 

$60,763

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

 

 

 

 

 

 
(2
)
Amortization of net loss
 
(35,956
)
 
(15,923
)
 
(24,523
)
 
(9,415
)
 
(5,796
)
 
(9,356
)
 
(9,500
)
Total
 

$264,951

 

$109,167

 

$169,319

 

$78,784

 

$32,365

 

$56,007

 

$51,261

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

$307,316

 

$127,778

 

$200,098

 

$88,772

 

$38,972

 

$64,528

 

$63,490

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

$54,254

 

$23,098

 

$36,704

 

$14,896

 

$8,053

 

$12,950

 

$13,055


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

$25,229

 

$14,258

 

$17,044

 

$7,295

 

$3,264

 

$6,475

 

$7,242

Interest cost on projected
benefit obligation
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

Expected return on assets
 
(66,951
)
 
(34,982
)
 
(41,948
)
 
(21,139
)
 
(9,117
)
 
(22,277
)
 
(17,249
)
Amortization of prior service cost
 
23

 
9

 
83

 
10

 
2

 
6

 
9

Recognized net loss
 
49,517

 
23,374

 
34,107

 
13,189

 
7,878

 
13,302

 
9,560

Curtailment loss
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

Net pension cost
 

$69,013

 

$31,013

 

$49,316

 

$16,283

 

$10,413

 

$16,223

 

$13,702

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

($177,105
)
 

($98,610
)
 

($123,234
)
 

($52,525
)
 

($25,419
)
 

($55,772
)
 

($35,511
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
(23
)
 
(9
)
 
(83
)
 
(10
)
 
(2
)
 
(6
)
 
(9
)
Amortization of net loss
 
(49,517
)
 
(23,374
)
 
(34,107
)
 
(13,189
)
 
(7,878
)
 
(13,302
)
 
(9,560
)
Total
 

($226,645
)
 

($121,993
)
 

($157,424
)
 

($65,724
)
 

($33,299
)
 

($69,080
)
 

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

($157,632
)
 

($90,980
)
 

($108,108
)
 

($49,441
)
 

($22,886
)
 

($52,857
)
 

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

$—

 

$—

 

$—

 

$—

 

$—

 

$—

 

$2

Net loss
 

$35,984

 

$15,935

 

$24,360

 

$9,421

 

$5,802

 

$9,363

 

$9,510


2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$22,169

 

$12,273

 

$14,675

 

$6,410

 

$2,824

 

$5,684

 

$5,920

Interest cost on projected
benefit obligation
 
55,686

 
25,679

 
35,201

 
16,279

 
7,608

 
16,823

 
12,987

Expected return on assets
 
(65,763
)
 
(34,370
)
 
(40,836
)
 
(20,945
)
 
(8,860
)
 
(22,325
)
 
(16,436
)
Amortization of prior service cost
 
200

 
19

 
208

 
30

 
7

 
15

 
13

Recognized net loss
 
40,772

 
16,173

 
28,197

 
10,532

 
6,878

 
10,179

 
9,001

Net pension cost
 

$53,064

 

$19,774

 

$37,445

 

$12,306

 

$8,457

 

$10,376

 

$11,485

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

$105,133

 

$77,207

 

$76,163

 

$27,106

 

$14,282

 

$28,745

 

$10,266

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
(200
)
 
(19
)
 
(208
)
 
(30
)
 
(7
)
 
(15
)
 
(13
)
Amortization of net loss
 
(40,772
)
 
(16,173
)
 
(28,197
)
 
(10,532
)
 
(6,878
)
 
(10,179
)
 
(9,001
)
Total
 

$64,161

 

$61,015

 

$47,758

 

$16,544

 

$7,397

 

$18,551

 

$1,252

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

$117,225

 

$80,789

 

$85,203

 

$28,850

 

$15,854

 

$28,927

 

$12,737

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

$23

 

$9

 

$83

 

$10

 

$2

 

$6

 

$10

Net loss
 

$50,175

 

$23,731

 

$34,906

 

$13,375

 

$8,046

 

$13,494

 

$9,717

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified Pension Obligations, Plan Assets, Funded Status, and Amounts Recognized in the Balance Sheet for the Registrant Subsidiaries as of December 31, 2014 and 2013
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,192,640

 

$579,862

 

$761,350

 

$345,824

 

$163,707

 

$356,080

 

$270,789

Service cost
 
20,090

 
11,524

 
14,182

 
6,094

 
2,666

 
5,142

 
5,785

Interest cost
 
59,537

 
29,114

 
37,870

 
17,273

 
8,164

 
17,746

 
13,561

Actuarial loss
 
279,781

 
113,883

 
180,763

 
81,600

 
35,131

 
58,556

 
55,410

Benefits paid
 
(66,330
)
 
(24,389
)
 
(37,624
)
 
(18,622
)
 
(7,113
)
 
(19,026
)
 
(11,233
)
Balance at end of year
 

$1,485,718

 

$709,994

 

$956,541

 

$432,169

 

$202,555

 

$418,498

 

$334,312

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

$896,295

 

$469,295

 

$561,892

 

$281,837

 

$122,960

 

$295,751

 

$196,328

Actual return on plan assets
 
52,092

 
26,744

 
32,716

 
16,196

 
6,988

 
16,916

 
11,265

Employer contributions
 
95,464

 
30,176

 
54,549

 
21,839

 
10,509

 
17,072

 
21,261

Benefits paid
 
(66,330
)
 
(24,389
)
 
(37,624
)
 
(18,622
)
 
(7,113
)
 
(19,026
)
 
(11,233
)
Fair value of assets at end of
year
 

$977,521

 

$501,826

 

$611,533

 

$301,250

 

$133,344

 

$310,713

 

$217,621

Funded status
 

($508,197
)
 

($208,168
)
 

($345,008
)
 

($130,919
)
 

($69,211
)
 

($107,785
)
 

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

($508,197
)
 

($208,168
)
 

($345,008
)
 

($130,919
)
 

($69,211
)
 

($107,785
)
 

($116,691
)
Amounts recognized as
 regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$722,119

 

$272,695

 

$468,779

 

$198,972

 

$102,141

 

$176,522

 

$172,463

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$40,748

 

$—

 

$—

 

$—

 

$—

 

$—


2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,274,886

 

$623,068

 

$817,745

 

$369,852

 

$174,585

 

$382,176

 

$282,841

Service cost
 
25,229

 
14,258

 
17,044

 
7,295

 
3,264

 
6,475

 
7,242

Interest cost
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

Curtailment
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

Actuarial gain
 
(110,943
)
 
(64,119
)
 
(80,794
)
 
(31,684
)
 
(16,276
)
 
(33,792
)
 
(23,882
)
Benefits paid
 
(57,727
)
 
(21,699
)
 
(32,675
)
 
(16,567
)
 
(6,252
)
 
(17,496
)
 
(9,552
)
Balance at end of year
 

$1,192,640

 

$579,862

 

$761,350

 

$345,824

 

$163,707

 

$356,080

 

$270,789

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

$785,527

 

$409,971

 

$489,027

 

$248,272

 

$106,778

 

$262,110

 

$168,697

Actual return on plan assets
 
133,113

 
69,473

 
84,388

 
41,980

 
18,259

 
44,257

 
28,878

Employer contributions
 
35,382

 
11,550

 
21,152

 
8,152

 
4,175

 
6,880

 
8,305

Benefits paid
 
(57,727
)
 
(21,699
)
 
(32,675
)
 
(16,567
)
 
(6,252
)
 
(17,496
)
 
(9,552
)
Fair value of assets at end of year
 

$896,295

 

$469,295

 

$561,892

 

$281,837

 

$122,960

 

$295,751

 

$196,328

Funded status
 

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

($74,461
)
Amounts recognized in the  balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

($74,461
)
Amounts recognized as
 regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

$—

 

$—

 

($1
)
 

$—

 

$—

 

$—

 

($4
)
Net loss
 
457,485

 
178,990

 
299,740

 
120,290

 
69,856

 
120,619

 
121,327

 
 

$457,485

 

$178,990

 

$299,739

 

$120,290

 

$69,856

 

$120,619

 

$121,323

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$25,437

 

$—

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2014 and 2013 was as follows:
 
December 31,
 
2014
 
2013
 
(In Thousands)
Entergy Arkansas

$1,379,108

 

$1,107,023

Entergy Gulf States Louisiana

$649,932

 

$530,974

Entergy Louisiana

$873,759

 

$697,945

Entergy Mississippi

$399,300

 

$318,941

Entergy New Orleans

$186,473

 

$150,239

Entergy Texas

$391,296

 

$332,484

System Energy

$305,556

 

$247,807

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
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$66,156

 

$25,450

 

$37,892

 

$18,702

 

$7,397

 

$19,078

 

$11,432

2016
 

$67,639

 

$26,805

 

$39,070

 

$19,625

 

$7,836

 

$19,697

 

$11,949

2017
 

$69,207

 

$28,340

 

$40,675

 

$20,517

 

$8,304

 

$20,558

 

$12,357

2018
 

$71,306

 

$30,279

 

$42,336

 

$21,444

 

$8,895

 

$21,448

 

$12,977

2019
 

$73,795

 

$32,445

 

$44,058

 

$22,306

 

$9,368

 

$22,291

 

$13,724

2020 - 2024
 

$418,009

 

$196,323

 

$256,639

 

$125,761

 

$56,659

 

$125,001

 

$87,663

Estimated Future
Non-Qualified
Pension Benefits Payments
 

 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 

 
Entergy
Louisiana
 

 
Entergy
Mississippi
 

Entergy
New Orleans
 

 
Entergy
Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$347

 

$241

 

$18

 

$119

 

$23

 

$753

2016
 

$300

 

$228

 

$17

 

$115

 

$23

 

$837

2017
 

$291

 

$241

 

$16

 

$124

 

$23

 

$784

2018
 

$282

 

$205

 

$15

 

$114

 

$23

 

$749

2019
 

$339

 

$199

 

$17

 

$112

 

$46

 

$720

2020 - 2024
 

$2,684

 

$924

 

$90

 

$825

 

$199

 

$3,442


Estimated Future
Other Postretirement
Benefits Payments (before Medicare Part D Subsidy)
 
 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
 
 
Entergy
Mississippi
 
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$15,699

 

$8,921

 

$9,885

 

$3,926

 

$4,261

 

$6,617

 

$2,796

2016
 

$15,745

 

$9,219

 

$10,016

 

$4,001

 

$4,253

 

$6,785

 

$2,802

2017
 

$15,830

 

$9,580

 

$10,148

 

$4,125

 

$4,280

 

$7,012

 

$2,883

2018
 

$16,305

 

$10,110

 

$10,654

 

$4,433

 

$4,373

 

$7,438

 

$2,984

2019
 

$16,528

 

$10,706

 

$11,048

 

$4,599

 

$4,412

 

$7,771

 

$3,138

2020 - 2024
 

$86,854

 

$59,199

 

$60,735

 

$25,341

 

$21,584

 

$41,303

 

$17,664


Estimated
Future
Medicare Part D
Subsidy
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
Entergy
Mississippi
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$77

 

$37

 

$45

 

$29

 

$23

 

$34

 

$9

2016
 

$87

 

$41

 

$50

 

$32

 

$24

 

$37

 

$11

2017
 

$96

 

$46

 

$56

 

$34

 

$25

 

$40

 

$1

2018
 

$358

 

$168

 

$204

 

$125

 

$87

 

$142

 

$52

2019
 

$398

 

$184

 

$223

 

$136

 

$90

 

$151

 

$59

2020 - 2024
 

$2,593

 

$1,243

 

$1,434

 

$839

 

$506

 

$922

 

$456

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 2014 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2014
 
 
 
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
 

$39,286

 

$2,448

 

($31,753
)
 

($1,971
)
Entergy Gulf States Louisiana
 

$27,929

 

$2,092

 

($22,591
)
 

($1,671
)
Entergy Louisiana
 

$23,779

 

$1,681

 

($19,452
)
 

($1,366
)
Entergy Mississippi
 

$10,596

 

$754

 

($8,596
)
 

($606
)
Entergy New Orleans
 

$6,373

 

$386

 

($5,317
)
 

($321
)
Entergy Texas
 

$16,246

 

$1,148

 

($13,397
)
 

($927
)
System Energy
 

$8,716

 

$734

 

($7,044
)
 

($586
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2015:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
(In Thousands)
Pension Contributions

$92,523

 

$32,455

 

$56,960

 

$22,472

 

$10,910

 

$17,166

 

$20,778

Other Postretirement Contributions

$16,904

 

$8,921

 

$9,885

 

$535

 

$3,669

 

$3,231

 

$475

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2014, 2013, and 2012 contributions to defined contribution plans for their employees were as follows:
 
 
Year
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
2014
 

$3,044

 

$1,867

 

$2,266

 

$1,855

 

$710

 

$1,563

2013
 

$3,351

 

$1,906

 

$2,393

 

$1,954

 

$769

 

$1,616

2012
 

$3,223

 

$1,842

 

$2,327

 

$1,875

 

$740

 

$1,601

Entergy New Orleans [Member] | Non-Qualified Pension Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries (except System Energy) participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees.  The net periodic pension cost for their employees for the non-qualified plans for 2014, 2013, and 2012, was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2014

$754

 

$130

 

$5

 

$190

 

$95

 

$491

2013

$448

 

$151

 

$12

 

$192

 

$92

 

$1,001

2012

$464

 

$158

 

$12

 

$183

 

$79

 

$648

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2014 and 2013 was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2014

$4,495

 

$2,693

 

$158

 

$2,128

 

$476

 

$9,567

2013

$4,162

 

$2,511

 

$50

 

$1,752

 

$434

 

$7,910

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2014 and 2013 was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2014

$4,086

 

$2,693

 

$131

 

$1,761

 

$436

 

$9,215

2013

$3,765

 

$2,510

 

$50

 

$1,528

 

$387

 

$7,496

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2014 and 2013:
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($347
)
 

($241
)
 

($18
)
 

($119
)
 

($23
)
 

($753
)
Non-current liabilities
 
(4,148
)
 
(2,452
)
 
(140
)
 
(2,009
)
 
(453
)
 
(8,814
)
Total funded status
 

($4,495
)
 

($2,693
)
 

($158
)
 

($2,128
)
 

($476
)
 

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

$2,368

 

$659

 

$37

 

$942

 

($65
)
 

$296

Accumulated other
comprehensive income (before taxes)
 

$—

 

$98

 

$—

 

$—

 

$—

 

$—


2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($367
)
 

($262
)
 

($6
)
 

($118
)
 

($20
)
 

($786
)
Non-current liabilities
 
(3,795
)
 
(2,249
)
 
(44
)
 
(1,634
)
 
(414
)
 
(7,124
)
Total funded status
 

($4,162
)
 

($2,511
)
 

($50
)
 

($1,752
)
 

($434
)
 

($7,910
)
Regulatory asset/(liability)
 

$1,979

 

$422

 

($87
)
 

$637

 

($18
)
 

($1,631
)
Accumulated other
comprehensive income (before taxes)
 

$—

 

$57

 

$—

 

$—

 

$—

 

$—

Entergy New Orleans [Member] | Other Postretirement [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2014, 2013, and 2012 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$5,957

 

$4,896

 

$4,518

 

$1,900

 

$868

 

$2,378

 

$2,058

Interest cost on APBO
 
12,261

 
8,378

 
8,264

 
3,655

 
2,805

 
5,652

 
2,611

Expected return on assets
 
(19,135
)
 

 

 
(5,771
)
 
(4,475
)
 
(10,358
)
 
(3,727
)
Amortization of prior credit
 
(2,441
)
 
(2,237
)
 
(3,377
)
 
(915
)
 
(709
)
 
(1,300
)
 
(824
)
Recognized net loss
 
1,267

 
1,212

 
1,511

 
149

 
56

 
801

 
443

Net other postretirement benefit (income)/cost
 

($2,091
)
 

$12,249

 

$10,916

 

($982
)
 

($1,455
)
 

($2,827
)
 

$561

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

$—

 

($12,845
)
 

$—

 

$—

 

$—

 

($8,536
)
 

($3,845
)
Net loss
 

$55,642

 

$36,467

 

$24,582

 

$9,525

 

$6,309

 

$24,482

 

$10,596

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

 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
2,441

 
2,237

 
3,377

 
915

 
709

 
1,300

 
824

Amortization of net loss
 
(1,267
)
 
(1,212
)
 
(1,511
)
 
(149
)
 
(56
)
 
(801
)
 
(443
)
Total
 

$56,816

 

$24,647

 

$26,448

 

$10,291

 

$6,962

 

$16,445

 

$7,132

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

$54,725

 

$36,896

 

$37,364

 

$9,309

 

$5,507

 

$13,618

 

$7,693

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

($2,441
)
 

($4,086
)
 

($3,381
)
 

($916
)
 

($709
)
 

($2,723
)
 

($1,465
)
Net loss
 

$5,356

 

$3,908

 

$3,210

 

$860

 

$470

 

$2,740

 

$1,198


2013
 
 
Entergy
Arkansas

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

$9,619

 

$7,910

 

$8,541

 

$3,246

 

$1,752

 

$3,760

 

$3,580

Interest cost on APBO
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

Expected return on assets
 
(16,843
)
 

 

 
(5,335
)
 
(4,101
)
 
(9,391
)
 
(3,350
)
Amortization of prior credit
 
(689
)
 
(942
)
 
(508
)
 
(204
)
 
(24
)
 
(501
)
 
(126
)
Recognized net loss
 
7,976

 
4,598

 
5,050

 
2,534

 
1,509

 
3,744

 
1,896

Curtailment loss
 
4,517

 
1,546

 
1,848

 
596

 
354

 
1,436

 
760

Net other postretirement benefit cost
 

$18,125

 

$22,076

 

$24,341

 

$5,126

 

$2,625

 

$5,124

 

$5,705

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

($11,617
)
 

($8,705
)
 

($18,844
)
 

($4,714
)
 

($4,469
)
 

($5,359
)
 

($4,591
)
Net loss
 

($81,236
)
 

($40,938
)
 

($43,743
)
 

($30,018
)
 

($18,508
)
 

($34,562
)
 

($17,579
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
689

 
942

 
508

 
204

 
24

 
501

 
126

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

 
91

 
41

 
20

 
(4
)
 
62

 
9

Amortization of net loss
 
(7,976
)
 
(4,598
)
 
(5,050
)
 
(2,534
)
 
(1,509
)
 
(3,744
)
 
(1,896
)
Total
 

($100,062
)
 

($53,208
)
 

($67,088
)
 

($37,042
)
 

($24,466
)
 

($43,102
)
 

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

($81,937
)
 

($31,132
)
 

($42,747
)
 

($31,916
)
 

($21,841
)
 

($37,978
)
 

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

($2,441
)
 

($2,236
)
 

($3,376
)
 

($918
)
 

($709
)
 

($1,301
)
 

($824
)
Net loss
 

$1,267

 

$1,212

 

$1,511

 

$149

 

$56

 

$800

 

$464

2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$9,089

 

$7,521

 

$7,796

 

$3,093

 

$1,689

 

$3,651

 

$3,293

Interest cost on APBO
 
14,452

 
9,590

 
9,781

 
4,716

 
3,422

 
6,650

 
3,028

Expected return on assets
 
(14,029
)
 

 

 
(4,521
)
 
(3,711
)
 
(8,415
)
 
(2,601
)
Amortization of transition
obligation
 
820

 
238

 
382

 
351

 
1,189

 
187

 
8

Amortization of prior service cost/(credit)
 
(530
)
 
(824
)
 
(247
)
 
(139
)
 
38

 
(428
)
 
(63
)
Recognized net loss
 
8,305

 
4,737

 
4,359

 
2,920

 
1,559

 
4,320

 
1,970

Net other postretirement benefit cost
 

$18,107

 

$21,262

 

$22,071

 

$6,420

 

$4,186

 

$5,965

 

$5,635

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

$9,066

 

$5,818

 

$16,215

 

$271

 

$2,260

 

$191

 

$2,043

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of transition
obligation
 
(820
)
 
(238
)
 
(382
)
 
(351
)
 
(1,189
)
 
(187
)
 
(8
)
Amortization of prior service (cost)/credit
 
530

 
824

 
247

 
139

 
(38
)
 
428

 
63

Amortization of net loss
 
(8,305
)
 
(4,737
)
 
(4,359
)
 
(2,920
)
 
(1,559
)
 
(4,320
)
 
(1,970
)
Total
 

$471

 

$1,667

 

$11,721

 

($2,861
)
 

($526
)
 

($3,888
)
 

$128

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

$18,578

 

$22,929

 

$33,792

 

$3,559

 

$3,660

 

$2,077

 

$5,763

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

($530
)
 

($824
)
 

($247
)
 

($139
)
 

$38

 

($428
)
 

($62
)
Net loss
 

$8,163

 

$4,693

 

$5,149

 

$2,650

 

$1,587

 

$3,905

 

$1,915

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, 2014 and 2013
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$250,734

 

$170,302

 

$168,764

 

$74,539

 

$57,874

 

$115,418

 

$53,051

Service cost
 
5,957

 
4,896

 
4,518

 
1,900

 
868

 
2,378

 
2,058

Interest cost
 
12,261

 
8,378

 
8,264

 
3,655

 
2,805

 
5,652

 
2,611

Plan amendments
 

 
(12,845
)
 

 

 

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

 
2,304

 
2,767

 
1,396

 
1,044

 
1,655

 
1,061

Actuarial loss
 
49,573

 
36,467

 
24,582

 
7,939

 
5,097

 
21,471

 
9,524

Benefits paid
 
(20,984
)
 
(10,613
)
 
(14,012
)
 
(6,589
)
 
(4,131
)
 
(8,333
)
 
(3,858
)
Medicare Part D subsidy received
 
980

 
520

 
654

 
322

 
222

 
440

 
152

Balance at end of year
 

$303,716

 

$199,409

 

$195,537

 

$83,162

 

$63,779

 

$130,145

 

$60,754

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

$231,663

 

$—

 

$—

 

$73,438

 

$66,539

 

$131,618

 

$48,101

Actual return on plan assets
 
13,066

 

 

 
4,185

 
3,263

 
7,347

 
2,655

Employer contributions
 
15,251

 
8,309

 
11,245

 
8,505

 
4,289

 
3,446

 
334

Plan participant contributions
 
5,195

 
2,304

 
2,767

 
1,396

 
1,044

 
1,655

 
1,061

Benefits paid
 
(20,984
)
 
(10,613
)
 
(14,012
)
 
(6,589
)
 
(4,131
)
 
(8,333
)
 
(3,858
)
Fair value of assets at end of year
 

$244,191

 

$—

 

$—

 

$80,935

 

$71,004

 

$135,733

 

$48,293

Funded status
 

($59,525
)
 

($199,409
)
 

($195,537
)
 

($2,227
)
 

$7,225

 

$5,588

 

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

$—

 

($8,884
)
 

($9,840
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(59,525
)
 
(190,525
)
 
(185,697
)
 
(2,227
)
 
7,225

 
5,588

 
(12,461
)
Total funded status
 

($59,525
)
 

($199,409
)
 

($195,537
)
 

($2,227
)
 

$7,225

 

$5,588

 

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

($10,555
)
 

$—

 

$—

 

($4,141
)
 

($3,626
)
 

($13,741
)
 

($7,723
)
Net loss
 
94,647

 

 

 
18,680

 
12,738

 
46,453

 
20,450

 
 

$84,092

 

$—

 

$—

 

$14,539

 

$9,112

 

$32,712

 

$12,727

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($20,967
)
 

($16,013
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
66,832

 
58,072

 

 

 

 

 
 

$—

 

$45,865

 

$42,059

 

$—

 

$—

 

$—

 

$—



2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$315,308

 

$207,987

 

$220,017

 

$100,508

 

$74,200

 

$142,114

 

$67,934

Service cost
 
9,619

 
7,910

 
8,541

 
3,246

 
1,752

 
3,760

 
3,580

Interest cost
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

Plan amendments
 
(11,617
)
 
(8,705
)
 
(18,844
)
 
(4,714
)
 
(4,469
)
 
(5,359
)
 
(4,591
)
Curtailment
 
4,595

 
1,637

 
1,889

 
616

 
350

 
1,498

 
769

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

Actuarial gain
 
(67,253
)
 
(40,941
)
 
(43,747
)
 
(25,527
)
 
(13,739
)
 
(26,048
)
 
(14,639
)
Benefits paid
 
(18,764
)
 
(8,958
)
 
(11,524
)
 
(5,416
)
 
(4,464
)
 
(8,455
)
 
(3,912
)
Medicare Part D subsidy received
 
737

 
410

 
513

 
245

 
194

 
334

 
105

Balance at end of year
 

$250,734

 

$170,302

 

$168,764

 

$74,539

 

$57,874

 

$115,418

 

$53,051

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

$194,018

 

$—

 

$—

 

$62,951

 

$58,651

 

$115,824

 

$39,474

Actual return on plan assets
 
30,830

 

 

 
9,826

 
8,870

 
17,905

 
6,292

Employer contributions
 
21,015

 
6,960

 
9,015

 
4,785

 
2,567

 
4,846

 
5,387

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

Benefits paid
 
(18,764
)
 
(8,958
)
 
(11,524
)
 
(5,416
)
 
(4,464
)
 
(8,455
)
 
(3,912
)
Fair value of assets at end of year
 

$231,663

 

$—

 

$—

 

$73,438

 

$66,539

 

$131,618

 

$48,101

Funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

($4,950
)
Amounts recognized in the
balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($8,803
)
 

($10,249
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(19,071
)
 
(161,499
)
 
(158,515
)
 
(1,101
)
 
8,665

 
16,200

 
(4,950
)
Total funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

($4,950
)
Amounts recognized in
regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($12,996
)
 

$—

 

$—

 

($5,056
)
 

($4,335
)
 

($6,505
)
 

($4,702
)
Net loss
 
40,272

 

 

 
9,304

 
6,485

 
22,772

 
10,297

 
 

$27,276

 

$—

 

$—

 

$4,248

 

$2,150

 

$16,267

 

$5,595

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($10,359
)
 

($19,390
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
31,577

 
35,001

 

 

 

 

 
 

$—

 

$21,218

 

$15,611

 

$—

 

$—

 

$—

 

$—

Entergy Texas [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2014, 2013, and 2012 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:
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
 Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$20,090

 

$11,524

 

$14,182

 

$6,094

 

$2,666

 

$5,142

 

$5,785

Interest cost on projected
benefit obligation
 
59,537

 
29,114

 
37,870

 
17,273

 
8,164

 
17,746

 
13,561

Expected return on assets
 
(73,218
)
 
(37,950
)
 
(45,796
)
 
(22,794
)
 
(10,019
)
 
(23,723
)
 
(16,619
)
Amortization of prior service cost
 

 

 

 

 

 

 
2

Recognized net loss
 
35,956

 
15,923

 
24,523

 
9,415

 
5,796

 
9,356

 
9,500

Net pension cost
 

$42,365

 

$18,611

 

$30,779

 

$9,988

 

$6,607

 

$8,521

 

$12,229

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

$300,907

 

$125,090

 

$193,842

 

$88,199

 

$38,161

 

$65,363

 

$60,763

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

 

 

 

 

 

 
(2
)
Amortization of net loss
 
(35,956
)
 
(15,923
)
 
(24,523
)
 
(9,415
)
 
(5,796
)
 
(9,356
)
 
(9,500
)
Total
 

$264,951

 

$109,167

 

$169,319

 

$78,784

 

$32,365

 

$56,007

 

$51,261

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

$307,316

 

$127,778

 

$200,098

 

$88,772

 

$38,972

 

$64,528

 

$63,490

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

$54,254

 

$23,098

 

$36,704

 

$14,896

 

$8,053

 

$12,950

 

$13,055


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

$25,229

 

$14,258

 

$17,044

 

$7,295

 

$3,264

 

$6,475

 

$7,242

Interest cost on projected
benefit obligation
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

Expected return on assets
 
(66,951
)
 
(34,982
)
 
(41,948
)
 
(21,139
)
 
(9,117
)
 
(22,277
)
 
(17,249
)
Amortization of prior service cost
 
23

 
9

 
83

 
10

 
2

 
6

 
9

Recognized net loss
 
49,517

 
23,374

 
34,107

 
13,189

 
7,878

 
13,302

 
9,560

Curtailment loss
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

Net pension cost
 

$69,013

 

$31,013

 

$49,316

 

$16,283

 

$10,413

 

$16,223

 

$13,702

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

($177,105
)
 

($98,610
)
 

($123,234
)
 

($52,525
)
 

($25,419
)
 

($55,772
)
 

($35,511
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
(23
)
 
(9
)
 
(83
)
 
(10
)
 
(2
)
 
(6
)
 
(9
)
Amortization of net loss
 
(49,517
)
 
(23,374
)
 
(34,107
)
 
(13,189
)
 
(7,878
)
 
(13,302
)
 
(9,560
)
Total
 

($226,645
)
 

($121,993
)
 

($157,424
)
 

($65,724
)
 

($33,299
)
 

($69,080
)
 

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

($157,632
)
 

($90,980
)
 

($108,108
)
 

($49,441
)
 

($22,886
)
 

($52,857
)
 

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

$—

 

$—

 

$—

 

$—

 

$—

 

$—

 

$2

Net loss
 

$35,984

 

$15,935

 

$24,360

 

$9,421

 

$5,802

 

$9,363

 

$9,510


2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$22,169

 

$12,273

 

$14,675

 

$6,410

 

$2,824

 

$5,684

 

$5,920

Interest cost on projected
benefit obligation
 
55,686

 
25,679

 
35,201

 
16,279

 
7,608

 
16,823

 
12,987

Expected return on assets
 
(65,763
)
 
(34,370
)
 
(40,836
)
 
(20,945
)
 
(8,860
)
 
(22,325
)
 
(16,436
)
Amortization of prior service cost
 
200

 
19

 
208

 
30

 
7

 
15

 
13

Recognized net loss
 
40,772

 
16,173

 
28,197

 
10,532

 
6,878

 
10,179

 
9,001

Net pension cost
 

$53,064

 

$19,774

 

$37,445

 

$12,306

 

$8,457

 

$10,376

 

$11,485

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

$105,133

 

$77,207

 

$76,163

 

$27,106

 

$14,282

 

$28,745

 

$10,266

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
(200
)
 
(19
)
 
(208
)
 
(30
)
 
(7
)
 
(15
)
 
(13
)
Amortization of net loss
 
(40,772
)
 
(16,173
)
 
(28,197
)
 
(10,532
)
 
(6,878
)
 
(10,179
)
 
(9,001
)
Total
 

$64,161

 

$61,015

 

$47,758

 

$16,544

 

$7,397

 

$18,551

 

$1,252

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

$117,225

 

$80,789

 

$85,203

 

$28,850

 

$15,854

 

$28,927

 

$12,737

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

$23

 

$9

 

$83

 

$10

 

$2

 

$6

 

$10

Net loss
 

$50,175

 

$23,731

 

$34,906

 

$13,375

 

$8,046

 

$13,494

 

$9,717

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified Pension Obligations, Plan Assets, Funded Status, and Amounts Recognized in the Balance Sheet for the Registrant Subsidiaries as of December 31, 2014 and 2013
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,192,640

 

$579,862

 

$761,350

 

$345,824

 

$163,707

 

$356,080

 

$270,789

Service cost
 
20,090

 
11,524

 
14,182

 
6,094

 
2,666

 
5,142

 
5,785

Interest cost
 
59,537

 
29,114

 
37,870

 
17,273

 
8,164

 
17,746

 
13,561

Actuarial loss
 
279,781

 
113,883

 
180,763

 
81,600

 
35,131

 
58,556

 
55,410

Benefits paid
 
(66,330
)
 
(24,389
)
 
(37,624
)
 
(18,622
)
 
(7,113
)
 
(19,026
)
 
(11,233
)
Balance at end of year
 

$1,485,718

 

$709,994

 

$956,541

 

$432,169

 

$202,555

 

$418,498

 

$334,312

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

$896,295

 

$469,295

 

$561,892

 

$281,837

 

$122,960

 

$295,751

 

$196,328

Actual return on plan assets
 
52,092

 
26,744

 
32,716

 
16,196

 
6,988

 
16,916

 
11,265

Employer contributions
 
95,464

 
30,176

 
54,549

 
21,839

 
10,509

 
17,072

 
21,261

Benefits paid
 
(66,330
)
 
(24,389
)
 
(37,624
)
 
(18,622
)
 
(7,113
)
 
(19,026
)
 
(11,233
)
Fair value of assets at end of
year
 

$977,521

 

$501,826

 

$611,533

 

$301,250

 

$133,344

 

$310,713

 

$217,621

Funded status
 

($508,197
)
 

($208,168
)
 

($345,008
)
 

($130,919
)
 

($69,211
)
 

($107,785
)
 

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

($508,197
)
 

($208,168
)
 

($345,008
)
 

($130,919
)
 

($69,211
)
 

($107,785
)
 

($116,691
)
Amounts recognized as
 regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$722,119

 

$272,695

 

$468,779

 

$198,972

 

$102,141

 

$176,522

 

$172,463

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$40,748

 

$—

 

$—

 

$—

 

$—

 

$—


2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,274,886

 

$623,068

 

$817,745

 

$369,852

 

$174,585

 

$382,176

 

$282,841

Service cost
 
25,229

 
14,258

 
17,044

 
7,295

 
3,264

 
6,475

 
7,242

Interest cost
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

Curtailment
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

Actuarial gain
 
(110,943
)
 
(64,119
)
 
(80,794
)
 
(31,684
)
 
(16,276
)
 
(33,792
)
 
(23,882
)
Benefits paid
 
(57,727
)
 
(21,699
)
 
(32,675
)
 
(16,567
)
 
(6,252
)
 
(17,496
)
 
(9,552
)
Balance at end of year
 

$1,192,640

 

$579,862

 

$761,350

 

$345,824

 

$163,707

 

$356,080

 

$270,789

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

$785,527

 

$409,971

 

$489,027

 

$248,272

 

$106,778

 

$262,110

 

$168,697

Actual return on plan assets
 
133,113

 
69,473

 
84,388

 
41,980

 
18,259

 
44,257

 
28,878

Employer contributions
 
35,382

 
11,550

 
21,152

 
8,152

 
4,175

 
6,880

 
8,305

Benefits paid
 
(57,727
)
 
(21,699
)
 
(32,675
)
 
(16,567
)
 
(6,252
)
 
(17,496
)
 
(9,552
)
Fair value of assets at end of year
 

$896,295

 

$469,295

 

$561,892

 

$281,837

 

$122,960

 

$295,751

 

$196,328

Funded status
 

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

($74,461
)
Amounts recognized in the  balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

($74,461
)
Amounts recognized as
 regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

$—

 

$—

 

($1
)
 

$—

 

$—

 

$—

 

($4
)
Net loss
 
457,485

 
178,990

 
299,740

 
120,290

 
69,856

 
120,619

 
121,327

 
 

$457,485

 

$178,990

 

$299,739

 

$120,290

 

$69,856

 

$120,619

 

$121,323

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$25,437

 

$—

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2014 and 2013 was as follows:
 
December 31,
 
2014
 
2013
 
(In Thousands)
Entergy Arkansas

$1,379,108

 

$1,107,023

Entergy Gulf States Louisiana

$649,932

 

$530,974

Entergy Louisiana

$873,759

 

$697,945

Entergy Mississippi

$399,300

 

$318,941

Entergy New Orleans

$186,473

 

$150,239

Entergy Texas

$391,296

 

$332,484

System Energy

$305,556

 

$247,807

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
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$66,156

 

$25,450

 

$37,892

 

$18,702

 

$7,397

 

$19,078

 

$11,432

2016
 

$67,639

 

$26,805

 

$39,070

 

$19,625

 

$7,836

 

$19,697

 

$11,949

2017
 

$69,207

 

$28,340

 

$40,675

 

$20,517

 

$8,304

 

$20,558

 

$12,357

2018
 

$71,306

 

$30,279

 

$42,336

 

$21,444

 

$8,895

 

$21,448

 

$12,977

2019
 

$73,795

 

$32,445

 

$44,058

 

$22,306

 

$9,368

 

$22,291

 

$13,724

2020 - 2024
 

$418,009

 

$196,323

 

$256,639

 

$125,761

 

$56,659

 

$125,001

 

$87,663

Estimated Future
Non-Qualified
Pension Benefits Payments
 

 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 

 
Entergy
Louisiana
 

 
Entergy
Mississippi
 

Entergy
New Orleans
 

 
Entergy
Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$347

 

$241

 

$18

 

$119

 

$23

 

$753

2016
 

$300

 

$228

 

$17

 

$115

 

$23

 

$837

2017
 

$291

 

$241

 

$16

 

$124

 

$23

 

$784

2018
 

$282

 

$205

 

$15

 

$114

 

$23

 

$749

2019
 

$339

 

$199

 

$17

 

$112

 

$46

 

$720

2020 - 2024
 

$2,684

 

$924

 

$90

 

$825

 

$199

 

$3,442


Estimated Future
Other Postretirement
Benefits Payments (before Medicare Part D Subsidy)
 
 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
 
 
Entergy
Mississippi
 
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$15,699

 

$8,921

 

$9,885

 

$3,926

 

$4,261

 

$6,617

 

$2,796

2016
 

$15,745

 

$9,219

 

$10,016

 

$4,001

 

$4,253

 

$6,785

 

$2,802

2017
 

$15,830

 

$9,580

 

$10,148

 

$4,125

 

$4,280

 

$7,012

 

$2,883

2018
 

$16,305

 

$10,110

 

$10,654

 

$4,433

 

$4,373

 

$7,438

 

$2,984

2019
 

$16,528

 

$10,706

 

$11,048

 

$4,599

 

$4,412

 

$7,771

 

$3,138

2020 - 2024
 

$86,854

 

$59,199

 

$60,735

 

$25,341

 

$21,584

 

$41,303

 

$17,664


Estimated
Future
Medicare Part D
Subsidy
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
Entergy
Mississippi
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$77

 

$37

 

$45

 

$29

 

$23

 

$34

 

$9

2016
 

$87

 

$41

 

$50

 

$32

 

$24

 

$37

 

$11

2017
 

$96

 

$46

 

$56

 

$34

 

$25

 

$40

 

$1

2018
 

$358

 

$168

 

$204

 

$125

 

$87

 

$142

 

$52

2019
 

$398

 

$184

 

$223

 

$136

 

$90

 

$151

 

$59

2020 - 2024
 

$2,593

 

$1,243

 

$1,434

 

$839

 

$506

 

$922

 

$456

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 2014 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2014
 
 
 
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
 

$39,286

 

$2,448

 

($31,753
)
 

($1,971
)
Entergy Gulf States Louisiana
 

$27,929

 

$2,092

 

($22,591
)
 

($1,671
)
Entergy Louisiana
 

$23,779

 

$1,681

 

($19,452
)
 

($1,366
)
Entergy Mississippi
 

$10,596

 

$754

 

($8,596
)
 

($606
)
Entergy New Orleans
 

$6,373

 

$386

 

($5,317
)
 

($321
)
Entergy Texas
 

$16,246

 

$1,148

 

($13,397
)
 

($927
)
System Energy
 

$8,716

 

$734

 

($7,044
)
 

($586
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2015:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
(In Thousands)
Pension Contributions

$92,523

 

$32,455

 

$56,960

 

$22,472

 

$10,910

 

$17,166

 

$20,778

Other Postretirement Contributions

$16,904

 

$8,921

 

$9,885

 

$535

 

$3,669

 

$3,231

 

$475

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2014, 2013, and 2012 contributions to defined contribution plans for their employees were as follows:
 
 
Year
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
2014
 

$3,044

 

$1,867

 

$2,266

 

$1,855

 

$710

 

$1,563

2013
 

$3,351

 

$1,906

 

$2,393

 

$1,954

 

$769

 

$1,616

2012
 

$3,223

 

$1,842

 

$2,327

 

$1,875

 

$740

 

$1,601

Entergy Texas [Member] | Non-Qualified Pension Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries (except System Energy) participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees.  The net periodic pension cost for their employees for the non-qualified plans for 2014, 2013, and 2012, was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2014

$754

 

$130

 

$5

 

$190

 

$95

 

$491

2013

$448

 

$151

 

$12

 

$192

 

$92

 

$1,001

2012

$464

 

$158

 

$12

 

$183

 

$79

 

$648

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2014 and 2013 was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2014

$4,495

 

$2,693

 

$158

 

$2,128

 

$476

 

$9,567

2013

$4,162

 

$2,511

 

$50

 

$1,752

 

$434

 

$7,910

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2014 and 2013 was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2014

$4,086

 

$2,693

 

$131

 

$1,761

 

$436

 

$9,215

2013

$3,765

 

$2,510

 

$50

 

$1,528

 

$387

 

$7,496

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2014 and 2013:
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($347
)
 

($241
)
 

($18
)
 

($119
)
 

($23
)
 

($753
)
Non-current liabilities
 
(4,148
)
 
(2,452
)
 
(140
)
 
(2,009
)
 
(453
)
 
(8,814
)
Total funded status
 

($4,495
)
 

($2,693
)
 

($158
)
 

($2,128
)
 

($476
)
 

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

$2,368

 

$659

 

$37

 

$942

 

($65
)
 

$296

Accumulated other
comprehensive income (before taxes)
 

$—

 

$98

 

$—

 

$—

 

$—

 

$—


2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($367
)
 

($262
)
 

($6
)
 

($118
)
 

($20
)
 

($786
)
Non-current liabilities
 
(3,795
)
 
(2,249
)
 
(44
)
 
(1,634
)
 
(414
)
 
(7,124
)
Total funded status
 

($4,162
)
 

($2,511
)
 

($50
)
 

($1,752
)
 

($434
)
 

($7,910
)
Regulatory asset/(liability)
 

$1,979

 

$422

 

($87
)
 

$637

 

($18
)
 

($1,631
)
Accumulated other
comprehensive income (before taxes)
 

$—

 

$57

 

$—

 

$—

 

$—

 

$—

Entergy Texas [Member] | Other Postretirement [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2014, 2013, and 2012 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$5,957

 

$4,896

 

$4,518

 

$1,900

 

$868

 

$2,378

 

$2,058

Interest cost on APBO
 
12,261

 
8,378

 
8,264

 
3,655

 
2,805

 
5,652

 
2,611

Expected return on assets
 
(19,135
)
 

 

 
(5,771
)
 
(4,475
)
 
(10,358
)
 
(3,727
)
Amortization of prior credit
 
(2,441
)
 
(2,237
)
 
(3,377
)
 
(915
)
 
(709
)
 
(1,300
)
 
(824
)
Recognized net loss
 
1,267

 
1,212

 
1,511

 
149

 
56

 
801

 
443

Net other postretirement benefit (income)/cost
 

($2,091
)
 

$12,249

 

$10,916

 

($982
)
 

($1,455
)
 

($2,827
)
 

$561

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

$—

 

($12,845
)
 

$—

 

$—

 

$—

 

($8,536
)
 

($3,845
)
Net loss
 

$55,642

 

$36,467

 

$24,582

 

$9,525

 

$6,309

 

$24,482

 

$10,596

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

 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
2,441

 
2,237

 
3,377

 
915

 
709

 
1,300

 
824

Amortization of net loss
 
(1,267
)
 
(1,212
)
 
(1,511
)
 
(149
)
 
(56
)
 
(801
)
 
(443
)
Total
 

$56,816

 

$24,647

 

$26,448

 

$10,291

 

$6,962

 

$16,445

 

$7,132

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

$54,725

 

$36,896

 

$37,364

 

$9,309

 

$5,507

 

$13,618

 

$7,693

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

($2,441
)
 

($4,086
)
 

($3,381
)
 

($916
)
 

($709
)
 

($2,723
)
 

($1,465
)
Net loss
 

$5,356

 

$3,908

 

$3,210

 

$860

 

$470

 

$2,740

 

$1,198


2013
 
 
Entergy
Arkansas

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

$9,619

 

$7,910

 

$8,541

 

$3,246

 

$1,752

 

$3,760

 

$3,580

Interest cost on APBO
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

Expected return on assets
 
(16,843
)
 

 

 
(5,335
)
 
(4,101
)
 
(9,391
)
 
(3,350
)
Amortization of prior credit
 
(689
)
 
(942
)
 
(508
)
 
(204
)
 
(24
)
 
(501
)
 
(126
)
Recognized net loss
 
7,976

 
4,598

 
5,050

 
2,534

 
1,509

 
3,744

 
1,896

Curtailment loss
 
4,517

 
1,546

 
1,848

 
596

 
354

 
1,436

 
760

Net other postretirement benefit cost
 

$18,125

 

$22,076

 

$24,341

 

$5,126

 

$2,625

 

$5,124

 

$5,705

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

($11,617
)
 

($8,705
)
 

($18,844
)
 

($4,714
)
 

($4,469
)
 

($5,359
)
 

($4,591
)
Net loss
 

($81,236
)
 

($40,938
)
 

($43,743
)
 

($30,018
)
 

($18,508
)
 

($34,562
)
 

($17,579
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
689

 
942

 
508

 
204

 
24

 
501

 
126

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

 
91

 
41

 
20

 
(4
)
 
62

 
9

Amortization of net loss
 
(7,976
)
 
(4,598
)
 
(5,050
)
 
(2,534
)
 
(1,509
)
 
(3,744
)
 
(1,896
)
Total
 

($100,062
)
 

($53,208
)
 

($67,088
)
 

($37,042
)
 

($24,466
)
 

($43,102
)
 

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

($81,937
)
 

($31,132
)
 

($42,747
)
 

($31,916
)
 

($21,841
)
 

($37,978
)
 

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

($2,441
)
 

($2,236
)
 

($3,376
)
 

($918
)
 

($709
)
 

($1,301
)
 

($824
)
Net loss
 

$1,267

 

$1,212

 

$1,511

 

$149

 

$56

 

$800

 

$464

2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$9,089

 

$7,521

 

$7,796

 

$3,093

 

$1,689

 

$3,651

 

$3,293

Interest cost on APBO
 
14,452

 
9,590

 
9,781

 
4,716

 
3,422

 
6,650

 
3,028

Expected return on assets
 
(14,029
)
 

 

 
(4,521
)
 
(3,711
)
 
(8,415
)
 
(2,601
)
Amortization of transition
obligation
 
820

 
238

 
382

 
351

 
1,189

 
187

 
8

Amortization of prior service cost/(credit)
 
(530
)
 
(824
)
 
(247
)
 
(139
)
 
38

 
(428
)
 
(63
)
Recognized net loss
 
8,305

 
4,737

 
4,359

 
2,920

 
1,559

 
4,320

 
1,970

Net other postretirement benefit cost
 

$18,107

 

$21,262

 

$22,071

 

$6,420

 

$4,186

 

$5,965

 

$5,635

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

$9,066

 

$5,818

 

$16,215

 

$271

 

$2,260

 

$191

 

$2,043

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of transition
obligation
 
(820
)
 
(238
)
 
(382
)
 
(351
)
 
(1,189
)
 
(187
)
 
(8
)
Amortization of prior service (cost)/credit
 
530

 
824

 
247

 
139

 
(38
)
 
428

 
63

Amortization of net loss
 
(8,305
)
 
(4,737
)
 
(4,359
)
 
(2,920
)
 
(1,559
)
 
(4,320
)
 
(1,970
)
Total
 

$471

 

$1,667

 

$11,721

 

($2,861
)
 

($526
)
 

($3,888
)
 

$128

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

$18,578

 

$22,929

 

$33,792

 

$3,559

 

$3,660

 

$2,077

 

$5,763

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

($530
)
 

($824
)
 

($247
)
 

($139
)
 

$38

 

($428
)
 

($62
)
Net loss
 

$8,163

 

$4,693

 

$5,149

 

$2,650

 

$1,587

 

$3,905

 

$1,915

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, 2014 and 2013
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$250,734

 

$170,302

 

$168,764

 

$74,539

 

$57,874

 

$115,418

 

$53,051

Service cost
 
5,957

 
4,896

 
4,518

 
1,900

 
868

 
2,378

 
2,058

Interest cost
 
12,261

 
8,378

 
8,264

 
3,655

 
2,805

 
5,652

 
2,611

Plan amendments
 

 
(12,845
)
 

 

 

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

 
2,304

 
2,767

 
1,396

 
1,044

 
1,655

 
1,061

Actuarial loss
 
49,573

 
36,467

 
24,582

 
7,939

 
5,097

 
21,471

 
9,524

Benefits paid
 
(20,984
)
 
(10,613
)
 
(14,012
)
 
(6,589
)
 
(4,131
)
 
(8,333
)
 
(3,858
)
Medicare Part D subsidy received
 
980

 
520

 
654

 
322

 
222

 
440

 
152

Balance at end of year
 

$303,716

 

$199,409

 

$195,537

 

$83,162

 

$63,779

 

$130,145

 

$60,754

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

$231,663

 

$—

 

$—

 

$73,438

 

$66,539

 

$131,618

 

$48,101

Actual return on plan assets
 
13,066

 

 

 
4,185

 
3,263

 
7,347

 
2,655

Employer contributions
 
15,251

 
8,309

 
11,245

 
8,505

 
4,289

 
3,446

 
334

Plan participant contributions
 
5,195

 
2,304

 
2,767

 
1,396

 
1,044

 
1,655

 
1,061

Benefits paid
 
(20,984
)
 
(10,613
)
 
(14,012
)
 
(6,589
)
 
(4,131
)
 
(8,333
)
 
(3,858
)
Fair value of assets at end of year
 

$244,191

 

$—

 

$—

 

$80,935

 

$71,004

 

$135,733

 

$48,293

Funded status
 

($59,525
)
 

($199,409
)
 

($195,537
)
 

($2,227
)
 

$7,225

 

$5,588

 

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

$—

 

($8,884
)
 

($9,840
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(59,525
)
 
(190,525
)
 
(185,697
)
 
(2,227
)
 
7,225

 
5,588

 
(12,461
)
Total funded status
 

($59,525
)
 

($199,409
)
 

($195,537
)
 

($2,227
)
 

$7,225

 

$5,588

 

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

($10,555
)
 

$—

 

$—

 

($4,141
)
 

($3,626
)
 

($13,741
)
 

($7,723
)
Net loss
 
94,647

 

 

 
18,680

 
12,738

 
46,453

 
20,450

 
 

$84,092

 

$—

 

$—

 

$14,539

 

$9,112

 

$32,712

 

$12,727

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($20,967
)
 

($16,013
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
66,832

 
58,072

 

 

 

 

 
 

$—

 

$45,865

 

$42,059

 

$—

 

$—

 

$—

 

$—



2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$315,308

 

$207,987

 

$220,017

 

$100,508

 

$74,200

 

$142,114

 

$67,934

Service cost
 
9,619

 
7,910

 
8,541

 
3,246

 
1,752

 
3,760

 
3,580

Interest cost
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

Plan amendments
 
(11,617
)
 
(8,705
)
 
(18,844
)
 
(4,714
)
 
(4,469
)
 
(5,359
)
 
(4,591
)
Curtailment
 
4,595

 
1,637

 
1,889

 
616

 
350

 
1,498

 
769

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

Actuarial gain
 
(67,253
)
 
(40,941
)
 
(43,747
)
 
(25,527
)
 
(13,739
)
 
(26,048
)
 
(14,639
)
Benefits paid
 
(18,764
)
 
(8,958
)
 
(11,524
)
 
(5,416
)
 
(4,464
)
 
(8,455
)
 
(3,912
)
Medicare Part D subsidy received
 
737

 
410

 
513

 
245

 
194

 
334

 
105

Balance at end of year
 

$250,734

 

$170,302

 

$168,764

 

$74,539

 

$57,874

 

$115,418

 

$53,051

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

$194,018

 

$—

 

$—

 

$62,951

 

$58,651

 

$115,824

 

$39,474

Actual return on plan assets
 
30,830

 

 

 
9,826

 
8,870

 
17,905

 
6,292

Employer contributions
 
21,015

 
6,960

 
9,015

 
4,785

 
2,567

 
4,846

 
5,387

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

Benefits paid
 
(18,764
)
 
(8,958
)
 
(11,524
)
 
(5,416
)
 
(4,464
)
 
(8,455
)
 
(3,912
)
Fair value of assets at end of year
 

$231,663

 

$—

 

$—

 

$73,438

 

$66,539

 

$131,618

 

$48,101

Funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

($4,950
)
Amounts recognized in the
balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($8,803
)
 

($10,249
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(19,071
)
 
(161,499
)
 
(158,515
)
 
(1,101
)
 
8,665

 
16,200

 
(4,950
)
Total funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

($4,950
)
Amounts recognized in
regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($12,996
)
 

$—

 

$—

 

($5,056
)
 

($4,335
)
 

($6,505
)
 

($4,702
)
Net loss
 
40,272

 

 

 
9,304

 
6,485

 
22,772

 
10,297

 
 

$27,276

 

$—

 

$—

 

$4,248

 

$2,150

 

$16,267

 

$5,595

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($10,359
)
 

($19,390
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
31,577

 
35,001

 

 

 

 

 
 

$—

 

$21,218

 

$15,611

 

$—

 

$—

 

$—

 

$—

System Energy [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2014, 2013, and 2012 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:
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
 Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$20,090

 

$11,524

 

$14,182

 

$6,094

 

$2,666

 

$5,142

 

$5,785

Interest cost on projected
benefit obligation
 
59,537

 
29,114

 
37,870

 
17,273

 
8,164

 
17,746

 
13,561

Expected return on assets
 
(73,218
)
 
(37,950
)
 
(45,796
)
 
(22,794
)
 
(10,019
)
 
(23,723
)
 
(16,619
)
Amortization of prior service cost
 

 

 

 

 

 

 
2

Recognized net loss
 
35,956

 
15,923

 
24,523

 
9,415

 
5,796

 
9,356

 
9,500

Net pension cost
 

$42,365

 

$18,611

 

$30,779

 

$9,988

 

$6,607

 

$8,521

 

$12,229

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

$300,907

 

$125,090

 

$193,842

 

$88,199

 

$38,161

 

$65,363

 

$60,763

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

 

 

 

 

 

 
(2
)
Amortization of net loss
 
(35,956
)
 
(15,923
)
 
(24,523
)
 
(9,415
)
 
(5,796
)
 
(9,356
)
 
(9,500
)
Total
 

$264,951

 

$109,167

 

$169,319

 

$78,784

 

$32,365

 

$56,007

 

$51,261

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

$307,316

 

$127,778

 

$200,098

 

$88,772

 

$38,972

 

$64,528

 

$63,490

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

$54,254

 

$23,098

 

$36,704

 

$14,896

 

$8,053

 

$12,950

 

$13,055


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

$25,229

 

$14,258

 

$17,044

 

$7,295

 

$3,264

 

$6,475

 

$7,242

Interest cost on projected
benefit obligation
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

Expected return on assets
 
(66,951
)
 
(34,982
)
 
(41,948
)
 
(21,139
)
 
(9,117
)
 
(22,277
)
 
(17,249
)
Amortization of prior service cost
 
23

 
9

 
83

 
10

 
2

 
6

 
9

Recognized net loss
 
49,517

 
23,374

 
34,107

 
13,189

 
7,878

 
13,302

 
9,560

Curtailment loss
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

Net pension cost
 

$69,013

 

$31,013

 

$49,316

 

$16,283

 

$10,413

 

$16,223

 

$13,702

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

($177,105
)
 

($98,610
)
 

($123,234
)
 

($52,525
)
 

($25,419
)
 

($55,772
)
 

($35,511
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
(23
)
 
(9
)
 
(83
)
 
(10
)
 
(2
)
 
(6
)
 
(9
)
Amortization of net loss
 
(49,517
)
 
(23,374
)
 
(34,107
)
 
(13,189
)
 
(7,878
)
 
(13,302
)
 
(9,560
)
Total
 

($226,645
)
 

($121,993
)
 

($157,424
)
 

($65,724
)
 

($33,299
)
 

($69,080
)
 

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

($157,632
)
 

($90,980
)
 

($108,108
)
 

($49,441
)
 

($22,886
)
 

($52,857
)
 

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

$—

 

$—

 

$—

 

$—

 

$—

 

$—

 

$2

Net loss
 

$35,984

 

$15,935

 

$24,360

 

$9,421

 

$5,802

 

$9,363

 

$9,510


2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$22,169

 

$12,273

 

$14,675

 

$6,410

 

$2,824

 

$5,684

 

$5,920

Interest cost on projected
benefit obligation
 
55,686

 
25,679

 
35,201

 
16,279

 
7,608

 
16,823

 
12,987

Expected return on assets
 
(65,763
)
 
(34,370
)
 
(40,836
)
 
(20,945
)
 
(8,860
)
 
(22,325
)
 
(16,436
)
Amortization of prior service cost
 
200

 
19

 
208

 
30

 
7

 
15

 
13

Recognized net loss
 
40,772

 
16,173

 
28,197

 
10,532

 
6,878

 
10,179

 
9,001

Net pension cost
 

$53,064

 

$19,774

 

$37,445

 

$12,306

 

$8,457

 

$10,376

 

$11,485

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

$105,133

 

$77,207

 

$76,163

 

$27,106

 

$14,282

 

$28,745

 

$10,266

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
(200
)
 
(19
)
 
(208
)
 
(30
)
 
(7
)
 
(15
)
 
(13
)
Amortization of net loss
 
(40,772
)
 
(16,173
)
 
(28,197
)
 
(10,532
)
 
(6,878
)
 
(10,179
)
 
(9,001
)
Total
 

$64,161

 

$61,015

 

$47,758

 

$16,544

 

$7,397

 

$18,551

 

$1,252

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

$117,225

 

$80,789

 

$85,203

 

$28,850

 

$15,854

 

$28,927

 

$12,737

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

$23

 

$9

 

$83

 

$10

 

$2

 

$6

 

$10

Net loss
 

$50,175

 

$23,731

 

$34,906

 

$13,375

 

$8,046

 

$13,494

 

$9,717

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified Pension Obligations, Plan Assets, Funded Status, and Amounts Recognized in the Balance Sheet for the Registrant Subsidiaries as of December 31, 2014 and 2013
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,192,640

 

$579,862

 

$761,350

 

$345,824

 

$163,707

 

$356,080

 

$270,789

Service cost
 
20,090

 
11,524

 
14,182

 
6,094

 
2,666

 
5,142

 
5,785

Interest cost
 
59,537

 
29,114

 
37,870

 
17,273

 
8,164

 
17,746

 
13,561

Actuarial loss
 
279,781

 
113,883

 
180,763

 
81,600

 
35,131

 
58,556

 
55,410

Benefits paid
 
(66,330
)
 
(24,389
)
 
(37,624
)
 
(18,622
)
 
(7,113
)
 
(19,026
)
 
(11,233
)
Balance at end of year
 

$1,485,718

 

$709,994

 

$956,541

 

$432,169

 

$202,555

 

$418,498

 

$334,312

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

$896,295

 

$469,295

 

$561,892

 

$281,837

 

$122,960

 

$295,751

 

$196,328

Actual return on plan assets
 
52,092

 
26,744

 
32,716

 
16,196

 
6,988

 
16,916

 
11,265

Employer contributions
 
95,464

 
30,176

 
54,549

 
21,839

 
10,509

 
17,072

 
21,261

Benefits paid
 
(66,330
)
 
(24,389
)
 
(37,624
)
 
(18,622
)
 
(7,113
)
 
(19,026
)
 
(11,233
)
Fair value of assets at end of
year
 

$977,521

 

$501,826

 

$611,533

 

$301,250

 

$133,344

 

$310,713

 

$217,621

Funded status
 

($508,197
)
 

($208,168
)
 

($345,008
)
 

($130,919
)
 

($69,211
)
 

($107,785
)
 

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

($508,197
)
 

($208,168
)
 

($345,008
)
 

($130,919
)
 

($69,211
)
 

($107,785
)
 

($116,691
)
Amounts recognized as
 regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$722,119

 

$272,695

 

$468,779

 

$198,972

 

$102,141

 

$176,522

 

$172,463

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$40,748

 

$—

 

$—

 

$—

 

$—

 

$—


2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,274,886

 

$623,068

 

$817,745

 

$369,852

 

$174,585

 

$382,176

 

$282,841

Service cost
 
25,229

 
14,258

 
17,044

 
7,295

 
3,264

 
6,475

 
7,242

Interest cost
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

Curtailment
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

Actuarial gain
 
(110,943
)
 
(64,119
)
 
(80,794
)
 
(31,684
)
 
(16,276
)
 
(33,792
)
 
(23,882
)
Benefits paid
 
(57,727
)
 
(21,699
)
 
(32,675
)
 
(16,567
)
 
(6,252
)
 
(17,496
)
 
(9,552
)
Balance at end of year
 

$1,192,640

 

$579,862

 

$761,350

 

$345,824

 

$163,707

 

$356,080

 

$270,789

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

$785,527

 

$409,971

 

$489,027

 

$248,272

 

$106,778

 

$262,110

 

$168,697

Actual return on plan assets
 
133,113

 
69,473

 
84,388

 
41,980

 
18,259

 
44,257

 
28,878

Employer contributions
 
35,382

 
11,550

 
21,152

 
8,152

 
4,175

 
6,880

 
8,305

Benefits paid
 
(57,727
)
 
(21,699
)
 
(32,675
)
 
(16,567
)
 
(6,252
)
 
(17,496
)
 
(9,552
)
Fair value of assets at end of year
 

$896,295

 

$469,295

 

$561,892

 

$281,837

 

$122,960

 

$295,751

 

$196,328

Funded status
 

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

($74,461
)
Amounts recognized in the  balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

($74,461
)
Amounts recognized as
 regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

$—

 

$—

 

($1
)
 

$—

 

$—

 

$—

 

($4
)
Net loss
 
457,485

 
178,990

 
299,740

 
120,290

 
69,856

 
120,619

 
121,327

 
 

$457,485

 

$178,990

 

$299,739

 

$120,290

 

$69,856

 

$120,619

 

$121,323

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$25,437

 

$—

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2014 and 2013 was as follows:
 
December 31,
 
2014
 
2013
 
(In Thousands)
Entergy Arkansas

$1,379,108

 

$1,107,023

Entergy Gulf States Louisiana

$649,932

 

$530,974

Entergy Louisiana

$873,759

 

$697,945

Entergy Mississippi

$399,300

 

$318,941

Entergy New Orleans

$186,473

 

$150,239

Entergy Texas

$391,296

 

$332,484

System Energy

$305,556

 

$247,807

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
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$66,156

 

$25,450

 

$37,892

 

$18,702

 

$7,397

 

$19,078

 

$11,432

2016
 

$67,639

 

$26,805

 

$39,070

 

$19,625

 

$7,836

 

$19,697

 

$11,949

2017
 

$69,207

 

$28,340

 

$40,675

 

$20,517

 

$8,304

 

$20,558

 

$12,357

2018
 

$71,306

 

$30,279

 

$42,336

 

$21,444

 

$8,895

 

$21,448

 

$12,977

2019
 

$73,795

 

$32,445

 

$44,058

 

$22,306

 

$9,368

 

$22,291

 

$13,724

2020 - 2024
 

$418,009

 

$196,323

 

$256,639

 

$125,761

 

$56,659

 

$125,001

 

$87,663

Estimated Future
Non-Qualified
Pension Benefits Payments
 

 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 

 
Entergy
Louisiana
 

 
Entergy
Mississippi
 

Entergy
New Orleans
 

 
Entergy
Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$347

 

$241

 

$18

 

$119

 

$23

 

$753

2016
 

$300

 

$228

 

$17

 

$115

 

$23

 

$837

2017
 

$291

 

$241

 

$16

 

$124

 

$23

 

$784

2018
 

$282

 

$205

 

$15

 

$114

 

$23

 

$749

2019
 

$339

 

$199

 

$17

 

$112

 

$46

 

$720

2020 - 2024
 

$2,684

 

$924

 

$90

 

$825

 

$199

 

$3,442


Estimated Future
Other Postretirement
Benefits Payments (before Medicare Part D Subsidy)
 
 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
 
 
Entergy
Mississippi
 
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$15,699

 

$8,921

 

$9,885

 

$3,926

 

$4,261

 

$6,617

 

$2,796

2016
 

$15,745

 

$9,219

 

$10,016

 

$4,001

 

$4,253

 

$6,785

 

$2,802

2017
 

$15,830

 

$9,580

 

$10,148

 

$4,125

 

$4,280

 

$7,012

 

$2,883

2018
 

$16,305

 

$10,110

 

$10,654

 

$4,433

 

$4,373

 

$7,438

 

$2,984

2019
 

$16,528

 

$10,706

 

$11,048

 

$4,599

 

$4,412

 

$7,771

 

$3,138

2020 - 2024
 

$86,854

 

$59,199

 

$60,735

 

$25,341

 

$21,584

 

$41,303

 

$17,664


Estimated
Future
Medicare Part D
Subsidy
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
Entergy
Mississippi
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2015
 

$77

 

$37

 

$45

 

$29

 

$23

 

$34

 

$9

2016
 

$87

 

$41

 

$50

 

$32

 

$24

 

$37

 

$11

2017
 

$96

 

$46

 

$56

 

$34

 

$25

 

$40

 

$1

2018
 

$358

 

$168

 

$204

 

$125

 

$87

 

$142

 

$52

2019
 

$398

 

$184

 

$223

 

$136

 

$90

 

$151

 

$59

2020 - 2024
 

$2,593

 

$1,243

 

$1,434

 

$839

 

$506

 

$922

 

$456

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 2014 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2014
 
 
 
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
 

$39,286

 

$2,448

 

($31,753
)
 

($1,971
)
Entergy Gulf States Louisiana
 

$27,929

 

$2,092

 

($22,591
)
 

($1,671
)
Entergy Louisiana
 

$23,779

 

$1,681

 

($19,452
)
 

($1,366
)
Entergy Mississippi
 

$10,596

 

$754

 

($8,596
)
 

($606
)
Entergy New Orleans
 

$6,373

 

$386

 

($5,317
)
 

($321
)
Entergy Texas
 

$16,246

 

$1,148

 

($13,397
)
 

($927
)
System Energy
 

$8,716

 

$734

 

($7,044
)
 

($586
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2015:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
(In Thousands)
Pension Contributions

$92,523

 

$32,455

 

$56,960

 

$22,472

 

$10,910

 

$17,166

 

$20,778

Other Postretirement Contributions

$16,904

 

$8,921

 

$9,885

 

$535

 

$3,669

 

$3,231

 

$475

System Energy [Member] | Other Postretirement [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2014, 2013, and 2012 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$5,957

 

$4,896

 

$4,518

 

$1,900

 

$868

 

$2,378

 

$2,058

Interest cost on APBO
 
12,261

 
8,378

 
8,264

 
3,655

 
2,805

 
5,652

 
2,611

Expected return on assets
 
(19,135
)
 

 

 
(5,771
)
 
(4,475
)
 
(10,358
)
 
(3,727
)
Amortization of prior credit
 
(2,441
)
 
(2,237
)
 
(3,377
)
 
(915
)
 
(709
)
 
(1,300
)
 
(824
)
Recognized net loss
 
1,267

 
1,212

 
1,511

 
149

 
56

 
801

 
443

Net other postretirement benefit (income)/cost
 

($2,091
)
 

$12,249

 

$10,916

 

($982
)
 

($1,455
)
 

($2,827
)
 

$561

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

$—

 

($12,845
)
 

$—

 

$—

 

$—

 

($8,536
)
 

($3,845
)
Net loss
 

$55,642

 

$36,467

 

$24,582

 

$9,525

 

$6,309

 

$24,482

 

$10,596

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

 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
2,441

 
2,237

 
3,377

 
915

 
709

 
1,300

 
824

Amortization of net loss
 
(1,267
)
 
(1,212
)
 
(1,511
)
 
(149
)
 
(56
)
 
(801
)
 
(443
)
Total
 

$56,816

 

$24,647

 

$26,448

 

$10,291

 

$6,962

 

$16,445

 

$7,132

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

$54,725

 

$36,896

 

$37,364

 

$9,309

 

$5,507

 

$13,618

 

$7,693

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

($2,441
)
 

($4,086
)
 

($3,381
)
 

($916
)
 

($709
)
 

($2,723
)
 

($1,465
)
Net loss
 

$5,356

 

$3,908

 

$3,210

 

$860

 

$470

 

$2,740

 

$1,198


2013
 
 
Entergy
Arkansas

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

$9,619

 

$7,910

 

$8,541

 

$3,246

 

$1,752

 

$3,760

 

$3,580

Interest cost on APBO
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

Expected return on assets
 
(16,843
)
 

 

 
(5,335
)
 
(4,101
)
 
(9,391
)
 
(3,350
)
Amortization of prior credit
 
(689
)
 
(942
)
 
(508
)
 
(204
)
 
(24
)
 
(501
)
 
(126
)
Recognized net loss
 
7,976

 
4,598

 
5,050

 
2,534

 
1,509

 
3,744

 
1,896

Curtailment loss
 
4,517

 
1,546

 
1,848

 
596

 
354

 
1,436

 
760

Net other postretirement benefit cost
 

$18,125

 

$22,076

 

$24,341

 

$5,126

 

$2,625

 

$5,124

 

$5,705

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

($11,617
)
 

($8,705
)
 

($18,844
)
 

($4,714
)
 

($4,469
)
 

($5,359
)
 

($4,591
)
Net loss
 

($81,236
)
 

($40,938
)
 

($43,743
)
 

($30,018
)
 

($18,508
)
 

($34,562
)
 

($17,579
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
689

 
942

 
508

 
204

 
24

 
501

 
126

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

 
91

 
41

 
20

 
(4
)
 
62

 
9

Amortization of net loss
 
(7,976
)
 
(4,598
)
 
(5,050
)
 
(2,534
)
 
(1,509
)
 
(3,744
)
 
(1,896
)
Total
 

($100,062
)
 

($53,208
)
 

($67,088
)
 

($37,042
)
 

($24,466
)
 

($43,102
)
 

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

($81,937
)
 

($31,132
)
 

($42,747
)
 

($31,916
)
 

($21,841
)
 

($37,978
)
 

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

($2,441
)
 

($2,236
)
 

($3,376
)
 

($918
)
 

($709
)
 

($1,301
)
 

($824
)
Net loss
 

$1,267

 

$1,212

 

$1,511

 

$149

 

$56

 

$800

 

$464

2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$9,089

 

$7,521

 

$7,796

 

$3,093

 

$1,689

 

$3,651

 

$3,293

Interest cost on APBO
 
14,452

 
9,590

 
9,781

 
4,716

 
3,422

 
6,650

 
3,028

Expected return on assets
 
(14,029
)
 

 

 
(4,521
)
 
(3,711
)
 
(8,415
)
 
(2,601
)
Amortization of transition
obligation
 
820

 
238

 
382

 
351

 
1,189

 
187

 
8

Amortization of prior service cost/(credit)
 
(530
)
 
(824
)
 
(247
)
 
(139
)
 
38

 
(428
)
 
(63
)
Recognized net loss
 
8,305

 
4,737

 
4,359

 
2,920

 
1,559

 
4,320

 
1,970

Net other postretirement benefit cost
 

$18,107

 

$21,262

 

$22,071

 

$6,420

 

$4,186

 

$5,965

 

$5,635

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

$9,066

 

$5,818

 

$16,215

 

$271

 

$2,260

 

$191

 

$2,043

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of transition
obligation
 
(820
)
 
(238
)
 
(382
)
 
(351
)
 
(1,189
)
 
(187
)
 
(8
)
Amortization of prior service (cost)/credit
 
530

 
824

 
247

 
139

 
(38
)
 
428

 
63

Amortization of net loss
 
(8,305
)
 
(4,737
)
 
(4,359
)
 
(2,920
)
 
(1,559
)
 
(4,320
)
 
(1,970
)
Total
 

$471

 

$1,667

 

$11,721

 

($2,861
)
 

($526
)
 

($3,888
)
 

$128

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

$18,578

 

$22,929

 

$33,792

 

$3,559

 

$3,660

 

$2,077

 

$5,763

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

($530
)
 

($824
)
 

($247
)
 

($139
)
 

$38

 

($428
)
 

($62
)
Net loss
 

$8,163

 

$4,693

 

$5,149

 

$2,650

 

$1,587

 

$3,905

 

$1,915

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, 2014 and 2013
2014
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$250,734

 

$170,302

 

$168,764

 

$74,539

 

$57,874

 

$115,418

 

$53,051

Service cost
 
5,957

 
4,896

 
4,518

 
1,900

 
868

 
2,378

 
2,058

Interest cost
 
12,261

 
8,378

 
8,264

 
3,655

 
2,805

 
5,652

 
2,611

Plan amendments
 

 
(12,845
)
 

 

 

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

 
2,304

 
2,767

 
1,396

 
1,044

 
1,655

 
1,061

Actuarial loss
 
49,573

 
36,467

 
24,582

 
7,939

 
5,097

 
21,471

 
9,524

Benefits paid
 
(20,984
)
 
(10,613
)
 
(14,012
)
 
(6,589
)
 
(4,131
)
 
(8,333
)
 
(3,858
)
Medicare Part D subsidy received
 
980

 
520

 
654

 
322

 
222

 
440

 
152

Balance at end of year
 

$303,716

 

$199,409

 

$195,537

 

$83,162

 

$63,779

 

$130,145

 

$60,754

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

$231,663

 

$—

 

$—

 

$73,438

 

$66,539

 

$131,618

 

$48,101

Actual return on plan assets
 
13,066

 

 

 
4,185

 
3,263

 
7,347

 
2,655

Employer contributions
 
15,251

 
8,309

 
11,245

 
8,505

 
4,289

 
3,446

 
334

Plan participant contributions
 
5,195

 
2,304

 
2,767

 
1,396

 
1,044

 
1,655

 
1,061

Benefits paid
 
(20,984
)
 
(10,613
)
 
(14,012
)
 
(6,589
)
 
(4,131
)
 
(8,333
)
 
(3,858
)
Fair value of assets at end of year
 

$244,191

 

$—

 

$—

 

$80,935

 

$71,004

 

$135,733

 

$48,293

Funded status
 

($59,525
)
 

($199,409
)
 

($195,537
)
 

($2,227
)
 

$7,225

 

$5,588

 

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

$—

 

($8,884
)
 

($9,840
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(59,525
)
 
(190,525
)
 
(185,697
)
 
(2,227
)
 
7,225

 
5,588

 
(12,461
)
Total funded status
 

($59,525
)
 

($199,409
)
 

($195,537
)
 

($2,227
)
 

$7,225

 

$5,588

 

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

($10,555
)
 

$—

 

$—

 

($4,141
)
 

($3,626
)
 

($13,741
)
 

($7,723
)
Net loss
 
94,647

 

 

 
18,680

 
12,738

 
46,453

 
20,450

 
 

$84,092

 

$—

 

$—

 

$14,539

 

$9,112

 

$32,712

 

$12,727

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($20,967
)
 

($16,013
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
66,832

 
58,072

 

 

 

 

 
 

$—

 

$45,865

 

$42,059

 

$—

 

$—

 

$—

 

$—



2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$315,308

 

$207,987

 

$220,017

 

$100,508

 

$74,200

 

$142,114

 

$67,934

Service cost
 
9,619

 
7,910

 
8,541

 
3,246

 
1,752

 
3,760

 
3,580

Interest cost
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

Plan amendments
 
(11,617
)
 
(8,705
)
 
(18,844
)
 
(4,714
)
 
(4,469
)
 
(5,359
)
 
(4,591
)
Curtailment
 
4,595

 
1,637

 
1,889

 
616

 
350

 
1,498

 
769

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

Actuarial gain
 
(67,253
)
 
(40,941
)
 
(43,747
)
 
(25,527
)
 
(13,739
)
 
(26,048
)
 
(14,639
)
Benefits paid
 
(18,764
)
 
(8,958
)
 
(11,524
)
 
(5,416
)
 
(4,464
)
 
(8,455
)
 
(3,912
)
Medicare Part D subsidy received
 
737

 
410

 
513

 
245

 
194

 
334

 
105

Balance at end of year
 

$250,734

 

$170,302

 

$168,764

 

$74,539

 

$57,874

 

$115,418

 

$53,051

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

$194,018

 

$—

 

$—

 

$62,951

 

$58,651

 

$115,824

 

$39,474

Actual return on plan assets
 
30,830

 

 

 
9,826

 
8,870

 
17,905

 
6,292

Employer contributions
 
21,015

 
6,960

 
9,015

 
4,785

 
2,567

 
4,846

 
5,387

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

Benefits paid
 
(18,764
)
 
(8,958
)
 
(11,524
)
 
(5,416
)
 
(4,464
)
 
(8,455
)
 
(3,912
)
Fair value of assets at end of year
 

$231,663

 

$—

 

$—

 

$73,438

 

$66,539

 

$131,618

 

$48,101

Funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

($4,950
)
Amounts recognized in the
balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($8,803
)
 

($10,249
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(19,071
)
 
(161,499
)
 
(158,515
)
 
(1,101
)
 
8,665

 
16,200

 
(4,950
)
Total funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

($4,950
)
Amounts recognized in
regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($12,996
)
 

$—

 

$—

 

($5,056
)
 

($4,335
)
 

($6,505
)
 

($4,702
)
Net loss
 
40,272

 

 

 
9,304

 
6,485

 
22,772

 
10,297

 
 

$27,276

 

$—

 

$—

 

$4,248

 

$2,150

 

$16,267

 

$5,595

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($10,359
)
 

($19,390
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
31,577

 
35,001

 

 

 

 

 
 

$—

 

$21,218

 

$15,611

 

$—

 

$—

 

$—

 

$—