Retirement, Other Postretirement Benefits, And Defined Contribution Plans (Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Amounts recognized in the balance sheet
Current liabilities	$ (57,994)	$ (67,419)
Non-current liabilities	(3,638,295)	(2,320,704)
Qualified Pension Obligations [Member]
Change in APBO
Balance at beginning of year	5,770,999	6,096,639
Service cost	140,436	172,280
Interest cost	290,076	263,296
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Curtailments	0	15,011
Special termination benefit	732	13,139
Actuarial (gain)/loss	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
Fair value of assets at end of year	4,827,966	4,429,237
Employee contributions	560	598
Benefits Paid	(256,310)	(217,974)
Funded status	(2,402,576)	(1,341,762)
Amounts recognized in the balance sheet
Non-current liabilities	(2,402,576)	(1,341,762)
Amounts recognized as a regulatory asset
Prior service cost/(credit)	(3,704)	(5,027)
Net loss	2,451,172	1,494,117
Defined Benefit Plan, before Adoption of FAS 158 Recognition Provisions, Net Transition Obligations (Assets), Not yet Recognized	2,454,876	1,499,144
Amounts recognized as AOCI (before tax)
Prior service cost	1,015	1,292
Net loss	671,682	383,920
Amount recognized as AOCI (before tax)	672,697	385,212
Other Postretirement [Member]
Change in APBO
Balance at beginning of year	1,461,910	1,846,922
Service cost	43,493	74,654	68,883
Interest cost	71,841	79,453	82,561
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Curtailments	0	(12,729)	0
Curtailment	0	14,718
Plan amendments	(35,864)	(116,571)
Actuarial (gain)/loss	274,061	(370,004)
Employee contributions	22,160	19,141
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	1,846,922
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
Fair value of assets at end of year	597,627	569,850	488,448
Employee contributions	22,160	19,141
Benefits Paid	(102,439)	(89,713)
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 cost/(credit)	54,508	93,332
Net loss	248,918	165,270
Amortization of prior credit	(31,590)	(14,904)	(18,163)
Defined Benefit Plan, before Adoption of FAS 158 Recognition Provisions, Net Transition Obligations (Assets), Not yet Recognized	194,410	71,938
Amounts recognized as AOCI (before tax)
Prior service cost	(104,086)	(60,988)
Net loss	300,518	107,996
Amount recognized as AOCI (before tax)	196,432	47,008
Entergy Arkansas [Member]
Amounts recognized in the balance sheet
Non-current liabilities	(571,870)	(319,211)
Total funded status		(4,162)
Entergy Arkansas [Member] \| Qualified Pension Obligations [Member]
Change in APBO
Balance at beginning of year	1,192,640	1,274,886
Service cost	20,090	25,229
Interest cost	59,537	54,473
Curtailment		4,938
Special termination benefit		1,784
Actuarial (gain)/loss	279,781	(110,943)
Benefits Paid	(66,330)	(57,727)
Balance at end of year	1,485,718	1,192,640
Change in Plan Assets
Fair value of assets at beginning of year	896,295	785,527
Actual return on plan assets	52,092	133,113
Employer contributions	95,464	35,382
Fair value of assets at end of year	977,521	896,295
Benefits Paid	(66,330)	(57,727)
Funded status	(508,197)	(296,345)
Amounts recognized in the balance sheet
Non-current liabilities	(508,197)	(296,345)
Amounts recognized as a regulatory asset
Prior service cost/(credit)		0
Net loss	722,119	457,485
Defined Benefit Plan, before Adoption of FAS 158 Recognition Provisions, Net Transition Obligations (Assets), Not yet Recognized		457,485
Amounts recognized as AOCI (before tax)
Net loss	0	0
Entergy Arkansas [Member] \| Other Postretirement [Member]
Change in APBO
Balance at beginning of year	250,734	315,308
Service cost	5,957	9,619	9,089
Interest cost	12,261	13,545	14,452
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Curtailments		(4,517)
Curtailment		4,595
Plan amendments	0	(11,617)
Actuarial (gain)/loss	49,573	(67,253)
Employee contributions	5,195	4,564
Benefits Paid	(20,984)	(18,764)
Medicare Part D subsidy received	980	737
Balance at end of year	303,716	250,734	315,308
Change in Plan Assets
Fair value of assets at beginning of year	231,663	194,018
Actual return on plan assets	13,066	30,830
Employer contributions	15,251	21,015
Fair value of assets at end of year	244,191	231,663	194,018
Employee contributions	5,195	4,564
Benefits Paid	(20,984)	(18,764)
Funded status	(59,525)	(19,071)
Amounts recognized in the balance sheet
Current liabilities	0	0
Non-current liabilities	(59,525)	(19,071)
Total funded status	(59,525)	(19,071)
Amounts recognized as a regulatory asset
Prior service cost/(credit)	10,555	12,996
Net loss	94,647	40,272
Amortization of prior credit	(2,441)	(689)	(530)
Defined Benefit Plan, before Adoption of FAS 158 Recognition Provisions, Net Transition Obligations (Assets), Not yet Recognized	84,092	27,276
Amounts recognized as AOCI (before tax)
Prior service cost	0	0
Net loss	0	0
Amount recognized as AOCI (before tax)	0	0
Entergy Gulf States Louisiana [Member]
Amounts recognized in the balance sheet
Non-current liabilities	(401,144)	(274,315)
Total funded status		(2,511)
Entergy Gulf States Louisiana [Member] \| Qualified Pension Obligations [Member]
Change in APBO
Balance at beginning of year	579,862	623,068
Service cost	11,524	14,258
Interest cost	29,114	26,741
Curtailment		805
Special termination benefit		808
Actuarial (gain)/loss	113,883	(64,119)
Benefits Paid	(24,389)	(21,699)
Balance at end of year	709,994	579,862
Change in Plan Assets
Fair value of assets at beginning of year	469,295	409,971
Actual return on plan assets	26,744	69,473
Employer contributions	30,176	11,550
Fair value of assets at end of year	501,826	469,295
Benefits Paid	(24,389)	(21,699)
Funded status	(208,168)	(110,567)
Amounts recognized in the balance sheet
Non-current liabilities	(208,168)	(110,567)
Amounts recognized as a regulatory asset
Prior service cost/(credit)		0
Net loss	272,695	178,990
Defined Benefit Plan, before Adoption of FAS 158 Recognition Provisions, Net Transition Obligations (Assets), Not yet Recognized		178,990
Amounts recognized as AOCI (before tax)
Net loss	40,748	25,437
Entergy Gulf States Louisiana [Member] \| Other Postretirement [Member]
Change in APBO
Balance at beginning of year	170,302	207,987
Service cost	4,896	7,910	7,521
Interest cost	8,378	8,964	9,590
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Curtailments		(1,546)
Curtailment		1,637
Plan amendments	(12,845)	(8,705)
Actuarial (gain)/loss	36,467	(40,941)
Employee contributions	2,304	1,998
Benefits Paid	(10,613)	(8,958)
Medicare Part D subsidy received	520	410
Balance at end of year	199,409	170,302	207,987
Change in Plan Assets
Fair value of assets at beginning of year	0	0
Actual return on plan assets	0	0
Employer contributions	8,309	6,960
Fair value of assets at end of year	0	0	0
Employee contributions	2,304	1,998
Benefits Paid	(10,613)	(8,958)
Funded status	(199,409)	(170,302)
Amounts recognized in the balance sheet
Current liabilities	(8,884)	(8,803)
Non-current liabilities	(190,525)	(161,499)
Total funded status	(199,409)	(170,302)
Amounts recognized as a regulatory asset
Prior service cost/(credit)	0	0
Net loss	0	0
Amortization of prior credit	(2,237)	(942)	(824)
Defined Benefit Plan, before Adoption of FAS 158 Recognition Provisions, Net Transition Obligations (Assets), Not yet Recognized	0	0
Amounts recognized as AOCI (before tax)
Prior service cost	(20,967)	(10,359)
Net loss	66,832	31,577
Amount recognized as AOCI (before tax)	45,865	21,218
Entergy Louisiana [Member]
Amounts recognized in the balance sheet
Non-current liabilities	(530,844)	(358,017)
Total funded status		(50)
Entergy Louisiana [Member] \| Qualified Pension Obligations [Member]
Change in APBO
Balance at beginning of year	761,350	817,745
Service cost	14,182	17,044
Interest cost	37,870	34,857
Curtailment		3,542
Special termination benefit		1,631
Actuarial (gain)/loss	180,763	(80,794)
Benefits Paid	(37,624)	(32,675)
Balance at end of year	956,541	761,350
Change in Plan Assets
Fair value of assets at beginning of year	561,892	489,027
Actual return on plan assets	32,716	84,388
Employer contributions	54,549	21,152
Fair value of assets at end of year	611,533	561,892
Benefits Paid	(37,624)	(32,675)
Funded status	(345,008)	(199,458)
Amounts recognized in the balance sheet
Non-current liabilities	(345,008)	(199,458)
Amounts recognized as a regulatory asset
Prior service cost/(credit)		1
Net loss	468,779	299,740
Defined Benefit Plan, before Adoption of FAS 158 Recognition Provisions, Net Transition Obligations (Assets), Not yet Recognized		299,739
Amounts recognized as AOCI (before tax)
Net loss	0	0
Entergy Louisiana [Member] \| Other Postretirement [Member]
Change in APBO
Balance at beginning of year	168,764	220,017
Service cost	4,518	8,541	7,796
Interest cost	8,264	9,410	9,781
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Curtailments		(1,848)
Curtailment		1,889
Plan amendments	0	(18,844)
Actuarial (gain)/loss	24,582	(43,747)
Employee contributions	2,767	2,509
Benefits Paid	(14,012)	(11,524)
Medicare Part D subsidy received	654	513
Balance at end of year	195,537	168,764	220,017
Change in Plan Assets
Fair value of assets at beginning of year	0	0
Actual return on plan assets	0	0
Employer contributions	11,245	9,015
Fair value of assets at end of year	0	0	0
Employee contributions	2,767	2,509
Benefits Paid	(14,012)	(11,524)
Funded status	(195,537)	(168,764)
Amounts recognized in the balance sheet
Current liabilities	(9,840)	(10,249)
Non-current liabilities	(185,697)	(158,515)
Total funded status	(195,537)	(168,764)
Amounts recognized as a regulatory asset
Prior service cost/(credit)	0	0
Net loss	0	0
Amortization of prior credit	(3,377)	(508)	(247)
Defined Benefit Plan, before Adoption of FAS 158 Recognition Provisions, Net Transition Obligations (Assets), Not yet Recognized	0	0
Amounts recognized as AOCI (before tax)
Prior service cost	(16,013)	(19,390)
Net loss	58,072	35,001
Amount recognized as AOCI (before tax)	42,059	15,611
Entergy Mississippi [Member]
Amounts recognized in the balance sheet
Non-current liabilities	(135,156)	(66,722)
Total funded status		(1,752)
Entergy Mississippi [Member] \| Qualified Pension Obligations [Member]
Change in APBO
Balance at beginning of year	345,824	369,852
Service cost	6,094	7,295
Interest cost	17,273	15,802
Curtailment		767
Special termination benefit		359
Actuarial (gain)/loss	81,600	(31,684)
Benefits Paid	(18,622)	(16,567)
Balance at end of year	432,169	345,824
Change in Plan Assets
Fair value of assets at beginning of year	281,837	248,272
Actual return on plan assets	16,196	41,980
Employer contributions	21,839	8,152
Fair value of assets at end of year	301,250	281,837
Benefits Paid	(18,622)	(16,567)
Funded status	(130,919)	(63,987)
Amounts recognized in the balance sheet
Non-current liabilities	(130,919)	(63,987)
Amounts recognized as a regulatory asset
Prior service cost/(credit)		0
Net loss	198,972	120,290
Defined Benefit Plan, before Adoption of FAS 158 Recognition Provisions, Net Transition Obligations (Assets), Not yet Recognized		120,290
Amounts recognized as AOCI (before tax)
Net loss	0	0
Entergy Mississippi [Member] \| Other Postretirement [Member]
Change in APBO
Balance at beginning of year	74,539	100,508
Service cost	1,900	3,246	3,093
Interest cost	3,655	4,289	4,716
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Curtailments		(596)
Curtailment		616
Plan amendments	0	(4,714)
Actuarial (gain)/loss	7,939	(25,527)
Employee contributions	1,396	1,292
Benefits Paid	(6,589)	(5,416)
Medicare Part D subsidy received	322	245
Balance at end of year	83,162	74,539	100,508
Change in Plan Assets
Fair value of assets at beginning of year	73,438	62,951
Actual return on plan assets	4,185	9,826
Employer contributions	8,505	4,785
Fair value of assets at end of year	80,935	73,438	62,951
Employee contributions	1,396	1,292
Benefits Paid	(6,589)	(5,416)
Funded status	(2,227)	(1,101)
Amounts recognized in the balance sheet
Current liabilities	0	0
Non-current liabilities	(2,227)	(1,101)
Total funded status	(2,227)	(1,101)
Amounts recognized as a regulatory asset
Prior service cost/(credit)	4,141	5,056
Net loss	18,680	9,304
Amortization of prior credit	(915)	(204)	(139)
Defined Benefit Plan, before Adoption of FAS 158 Recognition Provisions, Net Transition Obligations (Assets), Not yet Recognized	14,539	4,248
Amounts recognized as AOCI (before tax)
Prior service cost	0	0
Net loss	0	0
Amount recognized as AOCI (before tax)	0	0
Entergy New Orleans [Member]
Amounts recognized in the balance sheet
Non-current liabilities	(62,440)	(32,497)
Total funded status		(434)
Entergy New Orleans [Member] \| Qualified Pension Obligations [Member]
Change in APBO
Balance at beginning of year	163,707	174,585
Service cost	2,666	3,264
Interest cost	8,164	7,462
Curtailment		343
Special termination benefit		581
Actuarial (gain)/loss	35,131	(16,276)
Benefits Paid	(7,113)	(6,252)
Balance at end of year	202,555	163,707
Change in Plan Assets
Fair value of assets at beginning of year	122,960	106,778
Actual return on plan assets	6,988	18,259
Employer contributions	10,509	4,175
Fair value of assets at end of year	133,344	122,960
Benefits Paid	(7,113)	(6,252)
Funded status	(69,211)	(40,747)
Amounts recognized in the balance sheet
Non-current liabilities	(69,211)	(40,747)
Amounts recognized as a regulatory asset
Prior service cost/(credit)		0
Net loss	102,141	69,856
Defined Benefit Plan, before Adoption of FAS 158 Recognition Provisions, Net Transition Obligations (Assets), Not yet Recognized		69,856
Amounts recognized as AOCI (before tax)
Net loss	0	0
Entergy New Orleans [Member] \| Other Postretirement [Member]
Change in APBO
Balance at beginning of year	57,874	74,200
Service cost	868	1,752	1,689
Interest cost	2,805	3,135	3,422
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Curtailments		(354)
Curtailment		350
Plan amendments	0	(4,469)
Actuarial (gain)/loss	5,097	(13,739)
Employee contributions	1,044	915
Benefits Paid	(4,131)	(4,464)
Medicare Part D subsidy received	222	194
Balance at end of year	63,779	57,874	74,200
Change in Plan Assets
Fair value of assets at beginning of year	66,539	58,651
Actual return on plan assets	3,263	8,870
Employer contributions	4,289	2,567
Fair value of assets at end of year	71,004	66,539	58,651
Employee contributions	1,044	915
Benefits Paid	(4,131)	(4,464)
Funded status	7,225	8,665
Amounts recognized in the balance sheet
Current liabilities	0	0
Non-current liabilities	7,225	8,665
Total funded status	7,225	8,665
Amounts recognized as a regulatory asset
Prior service cost/(credit)	3,626	4,335
Net loss	12,738	6,485
Amortization of prior credit	(709)	(24)	38
Defined Benefit Plan, before Adoption of FAS 158 Recognition Provisions, Net Transition Obligations (Assets), Not yet Recognized	9,112	2,150
Amounts recognized as AOCI (before tax)
Prior service cost	0	0
Net loss	0	0
Amount recognized as AOCI (before tax)	0	0
Entergy Texas [Member]
Amounts recognized in the balance sheet
Non-current liabilities	(111,011)	(51,253)
Total funded status		(7,910)
Entergy Texas [Member] \| Qualified Pension Obligations [Member]
Change in APBO
Balance at beginning of year	356,080	382,176
Service cost	5,142	6,475
Interest cost	17,746	16,303
Curtailment		1,559
Special termination benefit		855
Actuarial (gain)/loss	58,556	(33,792)
Benefits Paid	(19,026)	(17,496)
Balance at end of year	418,498	356,080
Change in Plan Assets
Fair value of assets at beginning of year	295,751	262,110
Actual return on plan assets	16,916	44,257
Employer contributions	17,072	6,880
Fair value of assets at end of year	310,713	295,751
Benefits Paid	(19,026)	(17,496)
Funded status	(107,785)	(60,329)
Amounts recognized in the balance sheet
Non-current liabilities	(107,785)	(60,329)
Amounts recognized as a regulatory asset
Prior service cost/(credit)		0
Net loss	176,522	120,619
Defined Benefit Plan, before Adoption of FAS 158 Recognition Provisions, Net Transition Obligations (Assets), Not yet Recognized		120,619
Amounts recognized as AOCI (before tax)
Net loss	0	0
Entergy Texas [Member] \| Other Postretirement [Member]
Change in APBO
Balance at beginning of year	115,418	142,114
Service cost	2,378	3,760	3,651
Interest cost	5,652	6,076	6,650
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Curtailments		(1,436)
Curtailment		1,498
Plan amendments	(8,536)	(5,359)
Actuarial (gain)/loss	21,471	(26,048)
Employee contributions	1,655	1,498
Benefits Paid	(8,333)	(8,455)
Medicare Part D subsidy received	440	334
Balance at end of year	130,145	115,418	142,114
Change in Plan Assets
Fair value of assets at beginning of year	131,618	115,824
Actual return on plan assets	7,347	17,905
Employer contributions	3,446	4,846
Fair value of assets at end of year	135,733	131,618	115,824
Employee contributions	1,655	1,498
Benefits Paid	(8,333)	(8,455)
Funded status	5,588	16,200
Amounts recognized in the balance sheet
Current liabilities	0	0
Non-current liabilities	5,588	16,200
Total funded status	5,588	16,200
Amounts recognized as a regulatory asset
Prior service cost/(credit)	13,741	6,505
Net loss	46,453	22,772
Amortization of prior credit	(1,300)	(501)	(428)
Defined Benefit Plan, before Adoption of FAS 158 Recognition Provisions, Net Transition Obligations (Assets), Not yet Recognized	32,712	16,267
Amounts recognized as AOCI (before tax)
Prior service cost	0	0
Net loss	0	0
Amount recognized as AOCI (before tax)	0	0
System Energy [Member]
Amounts recognized in the balance sheet
Non-current liabilities	(129,152)	(79,411)
System Energy [Member] \| Qualified Pension Obligations [Member]
Change in APBO
Balance at beginning of year	270,789	282,841
Service cost	5,785	7,242
Interest cost	13,561	12,170
Curtailment		0
Special termination benefit		1,970
Actuarial (gain)/loss	55,410	(23,882)
Benefits Paid	(11,233)	(9,552)
Balance at end of year	334,312	270,789
Change in Plan Assets
Fair value of assets at beginning of year	196,328	168,697
Actual return on plan assets	11,265	28,878
Employer contributions	21,261	8,305
Fair value of assets at end of year	217,621	196,328
Benefits Paid	(11,233)	(9,552)
Funded status	(116,691)	(74,461)
Amounts recognized in the balance sheet
Non-current liabilities	(116,691)	(74,461)
Amounts recognized as a regulatory asset
Prior service cost/(credit)		4
Net loss	172,463	121,327
Defined Benefit Plan, before Adoption of FAS 158 Recognition Provisions, Net Transition Obligations (Assets), Not yet Recognized		121,323
Amounts recognized as AOCI (before tax)
Net loss	0	0
System Energy [Member] \| Other Postretirement [Member]
Change in APBO
Balance at beginning of year	53,051	67,934
Service cost	2,058	3,580	3,293
Interest cost	2,611	2,945	3,028
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Curtailments		(760)
Curtailment		769
Plan amendments	(3,845)	(4,591)
Actuarial (gain)/loss	9,524	(14,639)
Employee contributions	1,061	860
Benefits Paid	(3,858)	(3,912)
Medicare Part D subsidy received	152	105
Balance at end of year	60,754	53,051	67,934
Change in Plan Assets
Fair value of assets at beginning of year	48,101	39,474
Actual return on plan assets	2,655	6,292
Employer contributions	334	5,387
Fair value of assets at end of year	48,293	48,101	39,474
Employee contributions	1,061	860
Benefits Paid	(3,858)	(3,912)
Funded status	(12,461)	(4,950)
Amounts recognized in the balance sheet
Current liabilities	0	0
Non-current liabilities	(12,461)	(4,950)
Total funded status	(12,461)	(4,950)
Amounts recognized as a regulatory asset
Prior service cost/(credit)	7,723	4,702

The pretax total of net gain (loss), prior service cost (credit), and transition assets (obligations), as well as minimum pension liability if still remaining, included in accumulated other comprehensive income associated with a defined benefit pension or other postretirement plan(s) because they have yet to be recognized as components of net periodic benefit cost.

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- Details

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- Definition

The pretax net amount of gains and losses that are not yet recognized as a component of net periodic benefit cost, and that are recognized as increases or decreases in other comprehensive income as they arise. Gains and losses are due to changes in the value of either the benefit obligation or the plan assets resulting from experience different from that assumed or from a change in an actuarial assumption, or the consequence of a decision to temporarily deviate from the substantive plan.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 10A

-Subparagraph (i)

-URI http://asc.fasb.org/extlink&oid=28358780&loc=SL7669646-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

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Amount related to the pretax cost of benefit changes attributable to plan participants' prior service pursuant to a plan amendment or a plan initiation, which has not yet been recognized as components of net periodic benefit cost.

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The difference between fair value of plan assets at the end of the period and the fair value at the beginning of the period, adjusted for contributions and payments of benefits during the period, and after adjusting for taxes and other expenses, as applicable.

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Amount of gain (loss) related to change in benefit obligation resulting from changes in actuarial assumptions, for example, but not limited to, interest, mortality, employee turnover, salary, and temporary deviation from the substantive plan.

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Disclosure under FAS 132R, before it was amended by FAS 158, of the cumulative net gain (loss) that has not yet been recognized as a part of net periodic benefit cost.

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Disclosure under FAS 132R, before it was amended by FAS 158, of the portion of prior service costs and credits, due to benefit changes attributable to plan participants' prior service pursuant to a plan amendment or a plan initiation, which has not yet been recognized as components of net periodic benefit cost.

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Disclosure under FAS 132R, before it was amended by FAS 158, of the net unamortized portion of the transition obligations (assets) that existed at the initial date of application of FAS 87 and FAS 106, which are the net transition amounts that have not yet been recognized as components of net periodic benefits cost.

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1) For defined benefit pension plans, the benefit obligation is the projected benefit obligation, which is the actuarial present value as of a date of all benefits attributed by the pension benefit formula to employee service rendered prior to that date. 2) For other postretirement defined benefit plans, the benefit obligation is the accumulated postretirement benefit obligation, which is the actuarial present value of benefits attributed to employee service rendered to a particular date.

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The increase in the fair value of plan assets from contributions made by the employer.

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The amount of decrease that is related to an event that significantly reduces the expected years of future service of present employees or eliminates for a significant number of employees the accrual of defined benefits for some or all of their future services.

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Assets, usually stocks, bonds, and other investments, that have been segregated and restricted (usually in a trust) to provide benefits, at their fair value as of the measurement date. Plan assets include amounts contributed by the employer (and by employees for a contributory plan) and amounts earned from investing the contributions, less benefits paid. If a plan has liabilities other than for benefits, those non-benefit obligations may be considered as reductions of plan assets.

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Changes in the defined benefit obligation, not otherwise separately disclosed in the financial statements.

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The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during the period. The portion of the expected postretirement benefit obligation attributed to employee service during the period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan.

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For a classified balance sheet, the amount recognized in balance sheet as a current liability associated with an underfunded defined benefit plan.

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