Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Expenses From Continuing Operations

Income taxes for 2016, 2015, and 2014 for Entergy Corporation and Subsidiaries consist of the following:

	2016			2015			2014
	(In Thousands)
Current:
Federal		$45,249			$77,166			$90,061
Foreign	68			97			90
State	(14,960		)	157,829			(12,637		)
Total	30,357			235,092			77,514
Deferred and non-current - net	(840,465		)	(864,799		)	528,326
Investment tax credit adjustments - net	(7,151		)	(13,220		)	(16,243		)
Income taxes		($817,259	)		($642,927	)		$589,597

Total Income Taxes For Entergy Corporation And Subsidiaries

The reasons for the differences for the years 2016, 2015, and 2014 are:

	2016			2015			2014
	(In Thousands)
Net income (loss) attributable to Entergy Corporation		($583,618	)		($176,562	)		$940,721
Preferred dividend requirements of subsidiaries	19,115			19,828			19,536
Consolidated net income (loss)	(564,503		)	(156,734		)	960,257
Income taxes	(817,259		)	(642,927		)	589,597
Income (loss) before income taxes		($1,381,762	)		($799,661	)		$1,549,854
Computed at statutory rate (35%)		($483,617	)		($279,881	)		$542,449
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	40,581			29,944			44,708
Regulatory differences - utility plant items	33,581			32,089			39,321
Equity component of AFUDC	(23,647		)	(18,191		)	(21,108		)
Amortization of investment tax credits	(10,889		)	(11,136		)	(12,211		)
Flow-through / permanent differences	(19,307		)	(7,872		)	(18,003		)
New York tax law change (a)	—			—			(21,500		)
Louisiana business combination	—			(333,655		)	—
Entergy Wholesale Commodities restructuring (b)	(237,760		)	—			—
Act 55 financing settlement (d)	(63,477		)	—			—
Provision for uncertain tax positions (c) (d)	(67,119		)	(56,683		)	32,573
Valuation allowance	11,411			—			—
Other - net	2,984			2,458			3,368
Total income taxes as reported		($817,259	)		($642,927	)		$589,597
Effective Income Tax Rate	59.1		%	80.4		%	38.0		%

(a) In March 2014, New York enacted legislation that substantially modified various aspects of New York tax law. The most significant effect of the legislation for Entergy was the adoption of full water’s-edge unitary combined reporting, meaning that all of Entergy’s domestic entities will be included in New York’s combined filing group. The effect of the tax law change resulted in a deferred state income tax reduction of approximately $21.5 million as shown in the table above.

(b) See “Other Tax Matters” below for discussion of the Entergy Wholesale Commodities restructuring.

(c) See “Income Tax Audits- 2008-2009 IRS Audit” below for discussion of the most significant items for 2015.

(d) See “Income Tax Audits- 2010-2011 IRS Audit” below for discussion of the most significant items for 2016.

Significant Components Of Accumulated Deferred Income Taxes And Accrued Taxes

Significant components of accumulated deferred income taxes and taxes accrued for Entergy Corporation and Subsidiaries as of December 31, 2016 and 2015 are as follows:

	2016			2015
	(In Thousands)
Deferred tax liabilities:
Plant basis differences - net		($6,362,905	)		($6,804,225	)
Regulatory assets	(584,572		)	(646,392		)
Nuclear decommissioning trusts/receivables	(1,739,977		)	(1,254,463		)
Pension, net funding	(429,896		)	(365,111		)
Combined unitary state taxes	(33,063		)	(45,078		)
Power purchase agreements	(993		)	—
Other	(251,719		)	(315,844		)
Total	(9,403,125		)	(9,431,113		)
Deferred tax assets:
Nuclear decommissioning liabilities	1,399,468			828,983
Regulatory liabilities	255,272			284,432
Pension and other post-employment benefits	539,456			525,524
Sale and leaseback	135,866			139,720
Compensation	99,300			69,432
Accumulated deferred investment tax credit	92,375			95,248
Provision for allowances and contingencies	188,390			188,282
Power purchase agreements	—			38,401
Net operating loss carryforwards	334,025			360,188
Capital losses and miscellaneous tax credits	18,470			11,075
Valuation allowance	(104,277		)	(91,532		)
Other	59,079			68,204
Total	3,017,424			2,517,957
Non-current accrued taxes (including unrecognized tax benefits)	(991,704		)	(1,338,806		)
Accumulated deferred income taxes and taxes accrued		($7,377,405	)		($8,251,962	)

Entergy's Estimated Tax Attributes, Carryovers And Their Expiration Dates

Entergy’s estimated tax attributes carryovers and their expiration dates as of December 31, 2016 are as follows:

Carryover Description	Carryover Amount	Year(s) of expiration
Federal net operating losses	$6.7 billion	2023-2036
State net operating losses	$7.8 billion	2017-2036
Miscellaneous federal and state credits	$89.9 million	2017-2036

Reconciliation Of Unrecognized Tax Benefits

A reconciliation of Entergy’s beginning and ending amount of unrecognized tax benefits is as follows:

	2016			2015			2014
	(In Thousands)
Gross balance at January 1		$2,611,585			$4,736,785			$4,593,224
Additions based on tax positions related to the current year	1,532,782			1,850,705			348,543
Additions for tax positions of prior years	368,404			59,815			11,637
Reductions for tax positions of prior years (a)	(265,653		)	(3,966,535		)	(213,401		)
Settlements	(337,263		)	(68,227		)	—
Lapse of statute of limitations	—			(958		)	(3,218		)
Gross balance at December 31	3,909,855			2,611,585			4,736,785
Offsets to gross unrecognized tax benefits:
Carryovers and refund claims	(2,922,085		)	(1,264,483		)	(4,295,643		)
Cash paid to taxing authorities	(10,000		)	—			—
Unrecognized tax benefits net of unused tax attributes, refund claims and payments (b)		$977,770			$1,347,102			$441,142

(a) The primary reduction for 2015 is related to the nuclear decommissioning costs treatment discussed in “Income Tax Audits - 2008-2009 IRS Audit” below.

(b) Potential tax liability above what is payable on tax returns

Entergy Arkansas [Member]

Income Tax Expenses From Continuing Operations

Income taxes for 2016, 2015, and 2014 for Entergy’s Registrant Subsidiaries consist of the following:

2016	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi		Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Current:
Federal		($14,748	)		($124,113	)		$10,603		($91,067	)		$19,656			$29,628
State	2,805			10,757			2,257		566			1,374			(25,825		)
Total	(11,943		)	(113,356		)	12,860		(90,501		)	21,030			3,803
Deferred and non-current - net	120,942			208,157			46,984		119,345			42,982			71,051
Investment tax credit adjustments - net	(1,226		)	(5,067		)	4,010		(139		)	(915		)	(3,793		)
Income taxes		$107,773			$89,734			$63,854		$28,705			$63,097			$71,061

2015	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Current:
Federal		$66,966			$101,382			$25,628			($9,346	)		$53,313			($63,302	)
State	6,265			35,406			6,832			1,784			2,450			26,755
Total	73,231			136,788			32,460			(7,562		)	55,763			(36,547		)
Deferred and non-current - net	(31,463		)	47,220			31,149			32,890			(17,599		)	93,491
Investment tax credit adjustments - net	(1,227		)	(5,337		)	(1,737		)	(138		)	(914		)	(3,867		)
Income taxes		$40,541			$178,671			$61,872			$25,190			$37,250			$53,077

2014	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Current:
Federal		($34,258	)		($44,909	)		$8,103			($1,428	)		$48,610			$19,908
State	(678		)	(1,191		)	7,474			510			4,877			15,379
Total	(34,936		)	(46,100		)	15,577			(918		)	53,487			35,287
Deferred and non-current - net	119,841			236,794			42,305			14,592			(2,418		)	53,501
Investment tax credit adjustments - net	(1,276		)	(5,642		)	(2,172		)	(224		)	(1,425		)	(5,478		)
Income taxes		$83,629			$185,052			$55,710			$13,450			$49,644			$83,310

Total Income Taxes For Entergy Corporation And Subsidiaries

Total income taxes for the Registrant Subsidiaries differ from the amounts computed by applying the statutory income tax rate to income before taxes.  The reasons for the differences for the years 2016, 2015, and 2014 are:

2016	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Net income		$167,212			$622,047			$109,184			$48,849			$107,538			$96,744
Income taxes	107,773			89,734			63,854			28,705			63,097			71,061
Pretax income		$274,985			$711,781			$173,038			$77,554			$170,635			$167,805
Computed at statutory rate (35%)		$96,245			$249,123			$60,563			$27,144			$59,722			$58,732
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	11,652			29,014			5,592			3,543			449			7,001
Regulatory differences - utility plant items	10,971			8,094			(1,154		)	2,329			4,140			9,201
Equity component of AFUDC	(5,985		)	(9,774		)	(2,030		)	(412		)	(2,666		)	(2,780		)
Amortization of investment tax credits	(1,201		)	(5,019		)	(160		)	(132		)	(900		)	(3,476		)
Flow-through / permanent differences	(3,848		)	(980		)	764			(3,609		)	634			(883		)
Act 55 financing settlement (a)	—			(61,620		)	—			—			(454		)	—
Non-taxable dividend income	—			(44,658		)	—			—			—			—
Provision for uncertain tax positions (a)	(717		)	(75,871		)	50			(300		)	1,926			3,151
Other - net	656			1,425			229			142			246			115
Total income taxes as reported		$107,773			$89,734			$63,854			$28,705			$63,097			$71,061
Effective Income Tax Rate	39.2		%	12.6		%	36.9		%	37.0		%	37.0		%	42.3		%

2015	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Net income		$74,272			$446,639			$92,708			$44,925			$69,625			$111,318
Income taxes	40,541			178,671			61,872			25,190			37,250			53,077
Pretax income		$114,813			$625,310			$154,580			$70,115			$106,875			$164,395
Computed at statutory rate (35%)		$40,185			$218,859			$54,103			$24,540			$37,406			$57,538
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	6,643			23,650			5,219			2,887			1,621			6,403
Regulatory differences - utility plant items	7,299			3,013			2,383			2,201			3,703			12,167
Equity component of AFUDC	(4,979		)	(5,420		)	(1,083		)	(451		)	(1,987		)	(2,973		)
Amortization of investment tax credits	(1,201		)	(5,252		)	(160		)	(111		)	(900		)	(3,476		)
Flow-through / permanent differences	(4,062		)	2,460			431			(4,539		)	530			618
Non-taxable dividend income	—			(44,658		)	—			—			—			—
Provision for uncertain tax positions (b)	(3,978		)	(15,377		)	756			525			(3,365		)	(17,313		)
Other - net	634			1,396			223			138			242			113
Total income taxes as reported		$40,541			$178,671			$61,872			$25,190			$37,250			$53,077
Effective Income Tax Rate	35.3		%	28.6		%	40.0		%	35.9		%	34.9		%	32.3		%

2014	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Net income		$121,392			$446,022			$74,821			$31,030			$74,804			$96,334
Income taxes	83,629			185,052			55,710			13,450			49,644			83,310
Pretax income		$205,021			$631,074			$130,531			$44,480			$124,448			$179,644
Computed at statutory rate (35%)		$71,757			$220,876			$45,686			$15,568			$43,557			$62,875
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	9,591			11,666			5,180			1,562			3,221			6,877
Regulatory differences - utility plant items	8,653			7,487			4,448			777			4,165			13,791
Equity component of AFUDC	(2,533		)	(14,612		)	(833		)	(320		)	(1,035		)	(1,774		)
Amortization of investment tax credits	(1,251		)	(5,594		)	(260		)	(218		)	(1,412		)	(3,476		)
Flow-through / permanent differences	(5,082		)	(225		)	555			(4,458		)	393			(327		)
Non-taxable dividend income	—			(41,255		)	—			—			—			—
Provision for uncertain tax positions	1,881			5,336			718			405			522			5,235
Other - net	613			1,373			216			134			233			109
Total income taxes as reported		$83,629			$185,052			$55,710			$13,450			$49,644			$83,310
Effective Income Tax Rate	40.8		%	29.3		%	42.7		%	30.2		%	39.9		%	46.4		%

Significant Components Of Accumulated Deferred Income Taxes And Accrued Taxes

Significant components of accumulated deferred income taxes and taxes accrued for the Registrant Subsidiaries as of December 31, 2016 and 2015 are as follows:

2016	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Deferred tax liabilities:
Plant basis differences - net		($1,857,554	)		($2,357,599	)		($820,971	)		($177,242	)		($835,671	)		($651,394	)
Regulatory assets	(109,241		)	(219,750		)	(25,309		)	(36,301		)	(153,914		)	(39,879		)
Nuclear decommissioning trusts/receivables	(144,250		)	(119,544		)	—			—			—			(83,891		)
Pension, net funding	(123,889		)	(122,465		)	(34,284		)	(16,307		)	(28,371		)	(29,357		)
Deferred fuel	(14,774		)	(1,778		)	(12,770		)	(5,229		)	(2,808		)	(1,137		)
Other	(47,785		)	(22,136		)	(12,474		)	(18,536		)	(8,812		)	(2,051		)
Total	(2,297,493		)	(2,843,272		)	(905,808		)	(253,615		)	(1,029,576		)	(807,709		)
Deferred tax assets:
Regulatory liabilities	5,768			175,973			18,833			25,240			15,814			13,644
Nuclear decommissioning liabilities	124,206			55,408			—			—			—			53,113
Pension and other post-employment benefits	(24,467		)	145,401			(8,042		)	(12,070		)	(19,096		)	(1,182		)
Sale and leaseback	—			33,383			—			—			—			102,483
Accumulated deferred investment tax credit	13,848			54,509			3,315			239			4,527			15,936
Provision for allowances and contingencies	(1,497		)	124,309			21,817			36,466			5,904			—
Power purchase agreements	(3,094		)	29,827			1,905			—			140			—
Unbilled/deferred revenues	6,799			(35,006		)	5,085			3,751			11,902			—
Compensation	2,787			5,309			1,492			685			1,587			360
Net operating loss carryforwards	69,524			17,125			—			—			—			—
Capital losses and miscellaneous tax credits	2,074			—			4,487			—			—			—
Other	174			17,110			1,152			496			2,955			—
Total	196,122			623,348			50,044			54,807			23,733			184,354
Non-current accrued taxes (including unrecognized tax benefits)	(85,252		)	(471,194		)	(5,567		)	(136,145		)	(21,804		)	(489,510		)
Accumulated deferred income taxes and taxes accrued		($2,186,623	)		($2,691,118	)		($861,331	)		($334,953	)		($1,027,647	)		($1,112,865	)

2015	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Deferred tax liabilities:
Plant basis differences - net		($1,710,444	)		($2,041,968	)		($781,427	)		($167,294	)		($778,270	)		($611,745	)
Regulatory assets	(108,422		)	(254,316		)	(24,918		)	(39,451		)	(172,117		)	(46,990		)
Nuclear decommissioning trusts	(121,326		)	(99,980		)	—			—			—			(68,370		)
Pension, net funding	(107,073		)	(109,709		)	(30,901		)	(14,459		)	(28,001		)	(25,791		)
Deferred fuel	(7,647		)	(2,513		)	(684		)	(175		)	2,050			(18		)
Power purchase agreements	—			—			—			—			—			—
Other	(38,683		)	(86,275		)	(5,625		)	(12,253		)	(10,109		)	(22,478		)
Total	(2,093,595		)	(2,594,761		)	(843,555		)	(233,632		)	(986,447		)	(775,392		)
Deferred tax assets:
Regulatory liabilities	18,369			215,154			7,787			20,888			7,307			14,927
Nuclear decommissioning liabilities	109,962			49,333			—			—			—			39,420
Pension and other post-employment benefits	(20,420		)	149,680			(6,628		)	(8,939		)	(16,703		)	(1,037		)
Sale and leaseback	—			37,236			—			—			—			102,484
Accumulated deferred investment tax credit	14,320			56,635			1,777			290			4,842			17,385
Provision for allowances and contingencies	1,024			123,007			18,735			33,843			7,266			134
Power purchase agreements	(1,279		)	13,840			1,901			13			575			—
Unbilled/deferred revenues	9,815			(32,365		)	7,154			2,126			10,851			—
Compensation	1,842			4,182			601			880			4,496			—
Net operating loss carryforwards	—			90,241			—			—			—			—
Other	128			21,982			1,995			316			1,672			—
Total	133,761			728,925			33,322			49,417			20,306			173,313
Non-current accrued taxes (including unrecognized tax benefits)	(22,978		)	(641,120		)	(402		)	(29,846		)	(40,693		)	(416,996		)
Accumulated deferred income taxes and taxes accrued		($1,982,812	)		($2,506,956	)		($810,635	)		($214,061	)		($1,006,834	)		($1,019,075	)

Entergy's Estimated Tax Attributes, Carryovers And Their Expiration Dates

The Registrant Subsidiaries’ estimated tax attributes carryovers and their expiration dates as of December 31, 2016 are as follows:

	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
Federal net operating losses	$184 million	$4.4 billion	—	$34 million	—	$201 million
Year(s) of expiration	2028-2036	2036	N/A	2028-2036	N/A	2028-2036
State net operating losses	$80 million	$4.8 billion	—	$285 million	—	$175 million
Year(s) of expiration	2021	2029-2036	N/A	2032-2035	N/A	2035
Misc. federal credits	$2 million	—	$3 million	—	—	$2 million
Year(s) of expiration	2029-2036	N/A	2029-2036	N/A	N/A	2029-2036
State credits	—	—	$4.5 million	—	$3.4 million	$8.4 million
Year(s) of expiration	N/A	N/A	2018-2020	N/A	2026	2017-2020

Reconciliation Of Unrecognized Tax Benefits

A reconciliation of the Registrant Subsidiaries’ beginning and ending amount of unrecognized tax benefits for 2016, 2015, and 2014 is as follows:

2016	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Gross balance at January 1, 2016		$25,445			$1,690,661			$19,482			$53,897			$13,462			$478,318
Additions based on tax positions related to the current year (a)	16,868			931,720			2,662			33,912			2,002			5,318
Additions for tax positions of prior years	2,463			157,586			336			129,784			2,888			601
Reductions for tax positions of prior years	(41,957		)	(144,068		)	(10,219		)	(29,821		)	(1,849		)	(10,266		)
Settlements	(316		)	(195,560		)	(55		)	(21,542		)	(557		)	(1,599		)
Gross balance at December 31, 2016	2,503			2,440,339			12,206			166,230			15,946			472,372
Offsets to gross unrecognized tax benefits:
Loss carryovers	—			(1,783,093		)	(2,373		)	(27,320		)	(376		)	(90,028		)
Unrecognized tax benefits net of unused tax attributes and payments		$2,503			$657,246			$9,833			$138,910			$15,570			$382,344

2015	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Gross balance at January 1, 2015		$362,912			$1,205,929			$20,144			$53,763			$17,264			$258,242
Additions based on tax positions related to the current year (b)	2,196			1,367,058			566			472			657			472,304
Additions for tax positions of prior years	1,057			7,992			8,140			48			2,914			913
Reductions for tax positions of prior years	(340,720		)	(859,430		)	—			(386		)	(3,981		)	(253,141		)
Settlements	—			(30,888		)	(9,368		)	—			(3,392		)	—
Gross balance at December 31, 2015	25,445			1,690,661			19,482			53,897			13,462			478,318
Offsets to gross unrecognized tax benefits:
Loss carryovers	(3,613		)	(893,764		)	(1,016		)	(506		)	(276		)	(133,611		)
Unrecognized tax benefits net of unused tax attributes and payments		$21,832			$796,897			$18,466			$53,391			$13,186			$344,707

2014	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Gross balance at January 1, 2014		$347,713			$1,076,680			$16,186			$51,679			$13,017			$265,185
Additions based on tax positions related to the current year	14,511			151,249			3,928			2,235			4,225			2,744
Additions for tax positions of prior years	1,767			6,924			319			37			303			566
Reductions for tax positions of prior years	(1,079		)	(28,924		)	(289		)	(188		)	(267		)	(10,253		)
Settlements	—			—			—			—			(14		)	—
Gross balance at December 31, 2014	362,912			1,205,929			20,144			53,763			17,264			258,242
Offsets to gross unrecognized tax benefits:
Loss carryovers	(361,043		)	(739,988		)	(6,992		)	(20,735		)	(241		)	(163,124		)
Unrecognized tax benefits net of unused tax attributes and payments		$1,869			$465,941			$13,152			$33,028			$17,023			$95,118

(a) The primary addition for Entergy Louisiana is related to the mark-to market treatment discussed in “Other Tax Matters” below.

(b) The primary addition for Entergy Louisiana and System Energy is related to the nuclear decommissioning costs treatment discussed in “Other Tax Matters” below.

Summary Of Unrecognized Tax Benefits That Would Affect Effective Income Tax Rate

The Registrant Subsidiaries’ balances of unrecognized tax benefits included amounts which, if recognized, would have reduced income tax expense as follows:

	December 31,
	2016		2015		2014
	(In Millions)
Entergy Arkansas		$3.6		$4.5		$2.6
Entergy Louisiana		$473.3		$692.7		$267.3
Entergy Mississippi		$—		$8.1		$3.9
Entergy New Orleans		$33.6		$50.7		$50.7
Entergy Texas		$7.0		$5.2		$10.5
System Energy		$—		$0.7		$3.7

Summary Of Accrued Interest And Penalties Related To Unrecognized Tax Benefits

Accrued balances for the possible payment of interest are as follows:

	December 31,
	2016		2015		2014
	(In Millions)
Entergy Arkansas		$1.4		$1.3		$17.0
Entergy Louisiana		$8.4		$9.3		$22.2
Entergy Mississippi		$0.8		$0.4		$2.8
Entergy New Orleans		$1.5		$1.8		$1.3
Entergy Texas		$1.2		$1.2		$1.0
System Energy		$3.7		$0.7		$23.8

Entergy Louisiana [Member]

Income Tax Expenses From Continuing Operations

Income taxes for 2016, 2015, and 2014 for Entergy’s Registrant Subsidiaries consist of the following:

2016	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi		Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Current:
Federal		($14,748	)		($124,113	)		$10,603		($91,067	)		$19,656			$29,628
State	2,805			10,757			2,257		566			1,374			(25,825		)
Total	(11,943		)	(113,356		)	12,860		(90,501		)	21,030			3,803
Deferred and non-current - net	120,942			208,157			46,984		119,345			42,982			71,051
Investment tax credit adjustments - net	(1,226		)	(5,067		)	4,010		(139		)	(915		)	(3,793		)
Income taxes		$107,773			$89,734			$63,854		$28,705			$63,097			$71,061

2015	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Current:
Federal		$66,966			$101,382			$25,628			($9,346	)		$53,313			($63,302	)
State	6,265			35,406			6,832			1,784			2,450			26,755
Total	73,231			136,788			32,460			(7,562		)	55,763			(36,547		)
Deferred and non-current - net	(31,463		)	47,220			31,149			32,890			(17,599		)	93,491
Investment tax credit adjustments - net	(1,227		)	(5,337		)	(1,737		)	(138		)	(914		)	(3,867		)
Income taxes		$40,541			$178,671			$61,872			$25,190			$37,250			$53,077

2014	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Current:
Federal		($34,258	)		($44,909	)		$8,103			($1,428	)		$48,610			$19,908
State	(678		)	(1,191		)	7,474			510			4,877			15,379
Total	(34,936		)	(46,100		)	15,577			(918		)	53,487			35,287
Deferred and non-current - net	119,841			236,794			42,305			14,592			(2,418		)	53,501
Investment tax credit adjustments - net	(1,276		)	(5,642		)	(2,172		)	(224		)	(1,425		)	(5,478		)
Income taxes		$83,629			$185,052			$55,710			$13,450			$49,644			$83,310

Total Income Taxes For Entergy Corporation And Subsidiaries

Total income taxes for the Registrant Subsidiaries differ from the amounts computed by applying the statutory income tax rate to income before taxes.  The reasons for the differences for the years 2016, 2015, and 2014 are:

2016	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Net income		$167,212			$622,047			$109,184			$48,849			$107,538			$96,744
Income taxes	107,773			89,734			63,854			28,705			63,097			71,061
Pretax income		$274,985			$711,781			$173,038			$77,554			$170,635			$167,805
Computed at statutory rate (35%)		$96,245			$249,123			$60,563			$27,144			$59,722			$58,732
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	11,652			29,014			5,592			3,543			449			7,001
Regulatory differences - utility plant items	10,971			8,094			(1,154		)	2,329			4,140			9,201
Equity component of AFUDC	(5,985		)	(9,774		)	(2,030		)	(412		)	(2,666		)	(2,780		)
Amortization of investment tax credits	(1,201		)	(5,019		)	(160		)	(132		)	(900		)	(3,476		)
Flow-through / permanent differences	(3,848		)	(980		)	764			(3,609		)	634			(883		)
Act 55 financing settlement (a)	—			(61,620		)	—			—			(454		)	—
Non-taxable dividend income	—			(44,658		)	—			—			—			—
Provision for uncertain tax positions (a)	(717		)	(75,871		)	50			(300		)	1,926			3,151
Other - net	656			1,425			229			142			246			115
Total income taxes as reported		$107,773			$89,734			$63,854			$28,705			$63,097			$71,061
Effective Income Tax Rate	39.2		%	12.6		%	36.9		%	37.0		%	37.0		%	42.3		%

2015	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Net income		$74,272			$446,639			$92,708			$44,925			$69,625			$111,318
Income taxes	40,541			178,671			61,872			25,190			37,250			53,077
Pretax income		$114,813			$625,310			$154,580			$70,115			$106,875			$164,395
Computed at statutory rate (35%)		$40,185			$218,859			$54,103			$24,540			$37,406			$57,538
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	6,643			23,650			5,219			2,887			1,621			6,403
Regulatory differences - utility plant items	7,299			3,013			2,383			2,201			3,703			12,167
Equity component of AFUDC	(4,979		)	(5,420		)	(1,083		)	(451		)	(1,987		)	(2,973		)
Amortization of investment tax credits	(1,201		)	(5,252		)	(160		)	(111		)	(900		)	(3,476		)
Flow-through / permanent differences	(4,062		)	2,460			431			(4,539		)	530			618
Non-taxable dividend income	—			(44,658		)	—			—			—			—
Provision for uncertain tax positions (b)	(3,978		)	(15,377		)	756			525			(3,365		)	(17,313		)
Other - net	634			1,396			223			138			242			113
Total income taxes as reported		$40,541			$178,671			$61,872			$25,190			$37,250			$53,077
Effective Income Tax Rate	35.3		%	28.6		%	40.0		%	35.9		%	34.9		%	32.3		%

2014	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Net income		$121,392			$446,022			$74,821			$31,030			$74,804			$96,334
Income taxes	83,629			185,052			55,710			13,450			49,644			83,310
Pretax income		$205,021			$631,074			$130,531			$44,480			$124,448			$179,644
Computed at statutory rate (35%)		$71,757			$220,876			$45,686			$15,568			$43,557			$62,875
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	9,591			11,666			5,180			1,562			3,221			6,877
Regulatory differences - utility plant items	8,653			7,487			4,448			777			4,165			13,791
Equity component of AFUDC	(2,533		)	(14,612		)	(833		)	(320		)	(1,035		)	(1,774		)
Amortization of investment tax credits	(1,251		)	(5,594		)	(260		)	(218		)	(1,412		)	(3,476		)
Flow-through / permanent differences	(5,082		)	(225		)	555			(4,458		)	393			(327		)
Non-taxable dividend income	—			(41,255		)	—			—			—			—
Provision for uncertain tax positions	1,881			5,336			718			405			522			5,235
Other - net	613			1,373			216			134			233			109
Total income taxes as reported		$83,629			$185,052			$55,710			$13,450			$49,644			$83,310
Effective Income Tax Rate	40.8		%	29.3		%	42.7		%	30.2		%	39.9		%	46.4		%

Significant Components Of Accumulated Deferred Income Taxes And Accrued Taxes

Significant components of accumulated deferred income taxes and taxes accrued for the Registrant Subsidiaries as of December 31, 2016 and 2015 are as follows:

2016	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Deferred tax liabilities:
Plant basis differences - net		($1,857,554	)		($2,357,599	)		($820,971	)		($177,242	)		($835,671	)		($651,394	)
Regulatory assets	(109,241		)	(219,750		)	(25,309		)	(36,301		)	(153,914		)	(39,879		)
Nuclear decommissioning trusts/receivables	(144,250		)	(119,544		)	—			—			—			(83,891		)
Pension, net funding	(123,889		)	(122,465		)	(34,284		)	(16,307		)	(28,371		)	(29,357		)
Deferred fuel	(14,774		)	(1,778		)	(12,770		)	(5,229		)	(2,808		)	(1,137		)
Other	(47,785		)	(22,136		)	(12,474		)	(18,536		)	(8,812		)	(2,051		)
Total	(2,297,493		)	(2,843,272		)	(905,808		)	(253,615		)	(1,029,576		)	(807,709		)
Deferred tax assets:
Regulatory liabilities	5,768			175,973			18,833			25,240			15,814			13,644
Nuclear decommissioning liabilities	124,206			55,408			—			—			—			53,113
Pension and other post-employment benefits	(24,467		)	145,401			(8,042		)	(12,070		)	(19,096		)	(1,182		)
Sale and leaseback	—			33,383			—			—			—			102,483
Accumulated deferred investment tax credit	13,848			54,509			3,315			239			4,527			15,936
Provision for allowances and contingencies	(1,497		)	124,309			21,817			36,466			5,904			—
Power purchase agreements	(3,094		)	29,827			1,905			—			140			—
Unbilled/deferred revenues	6,799			(35,006		)	5,085			3,751			11,902			—
Compensation	2,787			5,309			1,492			685			1,587			360
Net operating loss carryforwards	69,524			17,125			—			—			—			—
Capital losses and miscellaneous tax credits	2,074			—			4,487			—			—			—
Other	174			17,110			1,152			496			2,955			—
Total	196,122			623,348			50,044			54,807			23,733			184,354
Non-current accrued taxes (including unrecognized tax benefits)	(85,252		)	(471,194		)	(5,567		)	(136,145		)	(21,804		)	(489,510		)
Accumulated deferred income taxes and taxes accrued		($2,186,623	)		($2,691,118	)		($861,331	)		($334,953	)		($1,027,647	)		($1,112,865	)

2015	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Deferred tax liabilities:
Plant basis differences - net		($1,710,444	)		($2,041,968	)		($781,427	)		($167,294	)		($778,270	)		($611,745	)
Regulatory assets	(108,422		)	(254,316		)	(24,918		)	(39,451		)	(172,117		)	(46,990		)
Nuclear decommissioning trusts	(121,326		)	(99,980		)	—			—			—			(68,370		)
Pension, net funding	(107,073		)	(109,709		)	(30,901		)	(14,459		)	(28,001		)	(25,791		)
Deferred fuel	(7,647		)	(2,513		)	(684		)	(175		)	2,050			(18		)
Power purchase agreements	—			—			—			—			—			—
Other	(38,683		)	(86,275		)	(5,625		)	(12,253		)	(10,109		)	(22,478		)
Total	(2,093,595		)	(2,594,761		)	(843,555		)	(233,632		)	(986,447		)	(775,392		)
Deferred tax assets:
Regulatory liabilities	18,369			215,154			7,787			20,888			7,307			14,927
Nuclear decommissioning liabilities	109,962			49,333			—			—			—			39,420
Pension and other post-employment benefits	(20,420		)	149,680			(6,628		)	(8,939		)	(16,703		)	(1,037		)
Sale and leaseback	—			37,236			—			—			—			102,484
Accumulated deferred investment tax credit	14,320			56,635			1,777			290			4,842			17,385
Provision for allowances and contingencies	1,024			123,007			18,735			33,843			7,266			134
Power purchase agreements	(1,279		)	13,840			1,901			13			575			—
Unbilled/deferred revenues	9,815			(32,365		)	7,154			2,126			10,851			—
Compensation	1,842			4,182			601			880			4,496			—
Net operating loss carryforwards	—			90,241			—			—			—			—
Other	128			21,982			1,995			316			1,672			—
Total	133,761			728,925			33,322			49,417			20,306			173,313
Non-current accrued taxes (including unrecognized tax benefits)	(22,978		)	(641,120		)	(402		)	(29,846		)	(40,693		)	(416,996		)
Accumulated deferred income taxes and taxes accrued		($1,982,812	)		($2,506,956	)		($810,635	)		($214,061	)		($1,006,834	)		($1,019,075	)

Entergy's Estimated Tax Attributes, Carryovers And Their Expiration Dates

The Registrant Subsidiaries’ estimated tax attributes carryovers and their expiration dates as of December 31, 2016 are as follows:

	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
Federal net operating losses	$184 million	$4.4 billion	—	$34 million	—	$201 million
Year(s) of expiration	2028-2036	2036	N/A	2028-2036	N/A	2028-2036
State net operating losses	$80 million	$4.8 billion	—	$285 million	—	$175 million
Year(s) of expiration	2021	2029-2036	N/A	2032-2035	N/A	2035
Misc. federal credits	$2 million	—	$3 million	—	—	$2 million
Year(s) of expiration	2029-2036	N/A	2029-2036	N/A	N/A	2029-2036
State credits	—	—	$4.5 million	—	$3.4 million	$8.4 million
Year(s) of expiration	N/A	N/A	2018-2020	N/A	2026	2017-2020

Reconciliation Of Unrecognized Tax Benefits

A reconciliation of the Registrant Subsidiaries’ beginning and ending amount of unrecognized tax benefits for 2016, 2015, and 2014 is as follows:

2016	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Gross balance at January 1, 2016		$25,445			$1,690,661			$19,482			$53,897			$13,462			$478,318
Additions based on tax positions related to the current year (a)	16,868			931,720			2,662			33,912			2,002			5,318
Additions for tax positions of prior years	2,463			157,586			336			129,784			2,888			601
Reductions for tax positions of prior years	(41,957		)	(144,068		)	(10,219		)	(29,821		)	(1,849		)	(10,266		)
Settlements	(316		)	(195,560		)	(55		)	(21,542		)	(557		)	(1,599		)
Gross balance at December 31, 2016	2,503			2,440,339			12,206			166,230			15,946			472,372
Offsets to gross unrecognized tax benefits:
Loss carryovers	—			(1,783,093		)	(2,373		)	(27,320		)	(376		)	(90,028		)
Unrecognized tax benefits net of unused tax attributes and payments		$2,503			$657,246			$9,833			$138,910			$15,570			$382,344

2015	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Gross balance at January 1, 2015		$362,912			$1,205,929			$20,144			$53,763			$17,264			$258,242
Additions based on tax positions related to the current year (b)	2,196			1,367,058			566			472			657			472,304
Additions for tax positions of prior years	1,057			7,992			8,140			48			2,914			913
Reductions for tax positions of prior years	(340,720		)	(859,430		)	—			(386		)	(3,981		)	(253,141		)
Settlements	—			(30,888		)	(9,368		)	—			(3,392		)	—
Gross balance at December 31, 2015	25,445			1,690,661			19,482			53,897			13,462			478,318
Offsets to gross unrecognized tax benefits:
Loss carryovers	(3,613		)	(893,764		)	(1,016		)	(506		)	(276		)	(133,611		)
Unrecognized tax benefits net of unused tax attributes and payments		$21,832			$796,897			$18,466			$53,391			$13,186			$344,707

2014	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Gross balance at January 1, 2014		$347,713			$1,076,680			$16,186			$51,679			$13,017			$265,185
Additions based on tax positions related to the current year	14,511			151,249			3,928			2,235			4,225			2,744
Additions for tax positions of prior years	1,767			6,924			319			37			303			566
Reductions for tax positions of prior years	(1,079		)	(28,924		)	(289		)	(188		)	(267		)	(10,253		)
Settlements	—			—			—			—			(14		)	—
Gross balance at December 31, 2014	362,912			1,205,929			20,144			53,763			17,264			258,242
Offsets to gross unrecognized tax benefits:
Loss carryovers	(361,043		)	(739,988		)	(6,992		)	(20,735		)	(241		)	(163,124		)
Unrecognized tax benefits net of unused tax attributes and payments		$1,869			$465,941			$13,152			$33,028			$17,023			$95,118

(a) The primary addition for Entergy Louisiana is related to the mark-to market treatment discussed in “Other Tax Matters” below.

(b) The primary addition for Entergy Louisiana and System Energy is related to the nuclear decommissioning costs treatment discussed in “Other Tax Matters” below.

Summary Of Unrecognized Tax Benefits That Would Affect Effective Income Tax Rate

The Registrant Subsidiaries’ balances of unrecognized tax benefits included amounts which, if recognized, would have reduced income tax expense as follows:

	December 31,
	2016		2015		2014
	(In Millions)
Entergy Arkansas		$3.6		$4.5		$2.6
Entergy Louisiana		$473.3		$692.7		$267.3
Entergy Mississippi		$—		$8.1		$3.9
Entergy New Orleans		$33.6		$50.7		$50.7
Entergy Texas		$7.0		$5.2		$10.5
System Energy		$—		$0.7		$3.7

Summary Of Accrued Interest And Penalties Related To Unrecognized Tax Benefits

Accrued balances for the possible payment of interest are as follows:

	December 31,
	2016		2015		2014
	(In Millions)
Entergy Arkansas		$1.4		$1.3		$17.0
Entergy Louisiana		$8.4		$9.3		$22.2
Entergy Mississippi		$0.8		$0.4		$2.8
Entergy New Orleans		$1.5		$1.8		$1.3
Entergy Texas		$1.2		$1.2		$1.0
System Energy		$3.7		$0.7		$23.8

Entergy Mississippi [Member]

Income Tax Expenses From Continuing Operations

Income taxes for 2016, 2015, and 2014 for Entergy’s Registrant Subsidiaries consist of the following:

2016	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi		Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Current:
Federal		($14,748	)		($124,113	)		$10,603		($91,067	)		$19,656			$29,628
State	2,805			10,757			2,257		566			1,374			(25,825		)
Total	(11,943		)	(113,356		)	12,860		(90,501		)	21,030			3,803
Deferred and non-current - net	120,942			208,157			46,984		119,345			42,982			71,051
Investment tax credit adjustments - net	(1,226		)	(5,067		)	4,010		(139		)	(915		)	(3,793		)
Income taxes		$107,773			$89,734			$63,854		$28,705			$63,097			$71,061

2015	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Current:
Federal		$66,966			$101,382			$25,628			($9,346	)		$53,313			($63,302	)
State	6,265			35,406			6,832			1,784			2,450			26,755
Total	73,231			136,788			32,460			(7,562		)	55,763			(36,547		)
Deferred and non-current - net	(31,463		)	47,220			31,149			32,890			(17,599		)	93,491
Investment tax credit adjustments - net	(1,227		)	(5,337		)	(1,737		)	(138		)	(914		)	(3,867		)
Income taxes		$40,541			$178,671			$61,872			$25,190			$37,250			$53,077

2014	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Current:
Federal		($34,258	)		($44,909	)		$8,103			($1,428	)		$48,610			$19,908
State	(678		)	(1,191		)	7,474			510			4,877			15,379
Total	(34,936		)	(46,100		)	15,577			(918		)	53,487			35,287
Deferred and non-current - net	119,841			236,794			42,305			14,592			(2,418		)	53,501
Investment tax credit adjustments - net	(1,276		)	(5,642		)	(2,172		)	(224		)	(1,425		)	(5,478		)
Income taxes		$83,629			$185,052			$55,710			$13,450			$49,644			$83,310

Total Income Taxes For Entergy Corporation And Subsidiaries

Total income taxes for the Registrant Subsidiaries differ from the amounts computed by applying the statutory income tax rate to income before taxes.  The reasons for the differences for the years 2016, 2015, and 2014 are:

2016	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Net income		$167,212			$622,047			$109,184			$48,849			$107,538			$96,744
Income taxes	107,773			89,734			63,854			28,705			63,097			71,061
Pretax income		$274,985			$711,781			$173,038			$77,554			$170,635			$167,805
Computed at statutory rate (35%)		$96,245			$249,123			$60,563			$27,144			$59,722			$58,732
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	11,652			29,014			5,592			3,543			449			7,001
Regulatory differences - utility plant items	10,971			8,094			(1,154		)	2,329			4,140			9,201
Equity component of AFUDC	(5,985		)	(9,774		)	(2,030		)	(412		)	(2,666		)	(2,780		)
Amortization of investment tax credits	(1,201		)	(5,019		)	(160		)	(132		)	(900		)	(3,476		)
Flow-through / permanent differences	(3,848		)	(980		)	764			(3,609		)	634			(883		)
Act 55 financing settlement (a)	—			(61,620		)	—			—			(454		)	—
Non-taxable dividend income	—			(44,658		)	—			—			—			—
Provision for uncertain tax positions (a)	(717		)	(75,871		)	50			(300		)	1,926			3,151
Other - net	656			1,425			229			142			246			115
Total income taxes as reported		$107,773			$89,734			$63,854			$28,705			$63,097			$71,061
Effective Income Tax Rate	39.2		%	12.6		%	36.9		%	37.0		%	37.0		%	42.3		%

2015	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Net income		$74,272			$446,639			$92,708			$44,925			$69,625			$111,318
Income taxes	40,541			178,671			61,872			25,190			37,250			53,077
Pretax income		$114,813			$625,310			$154,580			$70,115			$106,875			$164,395
Computed at statutory rate (35%)		$40,185			$218,859			$54,103			$24,540			$37,406			$57,538
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	6,643			23,650			5,219			2,887			1,621			6,403
Regulatory differences - utility plant items	7,299			3,013			2,383			2,201			3,703			12,167
Equity component of AFUDC	(4,979		)	(5,420		)	(1,083		)	(451		)	(1,987		)	(2,973		)
Amortization of investment tax credits	(1,201		)	(5,252		)	(160		)	(111		)	(900		)	(3,476		)
Flow-through / permanent differences	(4,062		)	2,460			431			(4,539		)	530			618
Non-taxable dividend income	—			(44,658		)	—			—			—			—
Provision for uncertain tax positions (b)	(3,978		)	(15,377		)	756			525			(3,365		)	(17,313		)
Other - net	634			1,396			223			138			242			113
Total income taxes as reported		$40,541			$178,671			$61,872			$25,190			$37,250			$53,077
Effective Income Tax Rate	35.3		%	28.6		%	40.0		%	35.9		%	34.9		%	32.3		%

2014	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Net income		$121,392			$446,022			$74,821			$31,030			$74,804			$96,334
Income taxes	83,629			185,052			55,710			13,450			49,644			83,310
Pretax income		$205,021			$631,074			$130,531			$44,480			$124,448			$179,644
Computed at statutory rate (35%)		$71,757			$220,876			$45,686			$15,568			$43,557			$62,875
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	9,591			11,666			5,180			1,562			3,221			6,877
Regulatory differences - utility plant items	8,653			7,487			4,448			777			4,165			13,791
Equity component of AFUDC	(2,533		)	(14,612		)	(833		)	(320		)	(1,035		)	(1,774		)
Amortization of investment tax credits	(1,251		)	(5,594		)	(260		)	(218		)	(1,412		)	(3,476		)
Flow-through / permanent differences	(5,082		)	(225		)	555			(4,458		)	393			(327		)
Non-taxable dividend income	—			(41,255		)	—			—			—			—
Provision for uncertain tax positions	1,881			5,336			718			405			522			5,235
Other - net	613			1,373			216			134			233			109
Total income taxes as reported		$83,629			$185,052			$55,710			$13,450			$49,644			$83,310
Effective Income Tax Rate	40.8		%	29.3		%	42.7		%	30.2		%	39.9		%	46.4		%

Significant Components Of Accumulated Deferred Income Taxes And Accrued Taxes

Significant components of accumulated deferred income taxes and taxes accrued for the Registrant Subsidiaries as of December 31, 2016 and 2015 are as follows:

2016	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Deferred tax liabilities:
Plant basis differences - net		($1,857,554	)		($2,357,599	)		($820,971	)		($177,242	)		($835,671	)		($651,394	)
Regulatory assets	(109,241		)	(219,750		)	(25,309		)	(36,301		)	(153,914		)	(39,879		)
Nuclear decommissioning trusts/receivables	(144,250		)	(119,544		)	—			—			—			(83,891		)
Pension, net funding	(123,889		)	(122,465		)	(34,284		)	(16,307		)	(28,371		)	(29,357		)
Deferred fuel	(14,774		)	(1,778		)	(12,770		)	(5,229		)	(2,808		)	(1,137		)
Other	(47,785		)	(22,136		)	(12,474		)	(18,536		)	(8,812		)	(2,051		)
Total	(2,297,493		)	(2,843,272		)	(905,808		)	(253,615		)	(1,029,576		)	(807,709		)
Deferred tax assets:
Regulatory liabilities	5,768			175,973			18,833			25,240			15,814			13,644
Nuclear decommissioning liabilities	124,206			55,408			—			—			—			53,113
Pension and other post-employment benefits	(24,467		)	145,401			(8,042		)	(12,070		)	(19,096		)	(1,182		)
Sale and leaseback	—			33,383			—			—			—			102,483
Accumulated deferred investment tax credit	13,848			54,509			3,315			239			4,527			15,936
Provision for allowances and contingencies	(1,497		)	124,309			21,817			36,466			5,904			—
Power purchase agreements	(3,094		)	29,827			1,905			—			140			—
Unbilled/deferred revenues	6,799			(35,006		)	5,085			3,751			11,902			—
Compensation	2,787			5,309			1,492			685			1,587			360
Net operating loss carryforwards	69,524			17,125			—			—			—			—
Capital losses and miscellaneous tax credits	2,074			—			4,487			—			—			—
Other	174			17,110			1,152			496			2,955			—
Total	196,122			623,348			50,044			54,807			23,733			184,354
Non-current accrued taxes (including unrecognized tax benefits)	(85,252		)	(471,194		)	(5,567		)	(136,145		)	(21,804		)	(489,510		)
Accumulated deferred income taxes and taxes accrued		($2,186,623	)		($2,691,118	)		($861,331	)		($334,953	)		($1,027,647	)		($1,112,865	)

2015	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Deferred tax liabilities:
Plant basis differences - net		($1,710,444	)		($2,041,968	)		($781,427	)		($167,294	)		($778,270	)		($611,745	)
Regulatory assets	(108,422		)	(254,316		)	(24,918		)	(39,451		)	(172,117		)	(46,990		)
Nuclear decommissioning trusts	(121,326		)	(99,980		)	—			—			—			(68,370		)
Pension, net funding	(107,073		)	(109,709		)	(30,901		)	(14,459		)	(28,001		)	(25,791		)
Deferred fuel	(7,647		)	(2,513		)	(684		)	(175		)	2,050			(18		)
Power purchase agreements	—			—			—			—			—			—
Other	(38,683		)	(86,275		)	(5,625		)	(12,253		)	(10,109		)	(22,478		)
Total	(2,093,595		)	(2,594,761		)	(843,555		)	(233,632		)	(986,447		)	(775,392		)
Deferred tax assets:
Regulatory liabilities	18,369			215,154			7,787			20,888			7,307			14,927
Nuclear decommissioning liabilities	109,962			49,333			—			—			—			39,420
Pension and other post-employment benefits	(20,420		)	149,680			(6,628		)	(8,939		)	(16,703		)	(1,037		)
Sale and leaseback	—			37,236			—			—			—			102,484
Accumulated deferred investment tax credit	14,320			56,635			1,777			290			4,842			17,385
Provision for allowances and contingencies	1,024			123,007			18,735			33,843			7,266			134
Power purchase agreements	(1,279		)	13,840			1,901			13			575			—
Unbilled/deferred revenues	9,815			(32,365		)	7,154			2,126			10,851			—
Compensation	1,842			4,182			601			880			4,496			—
Net operating loss carryforwards	—			90,241			—			—			—			—
Other	128			21,982			1,995			316			1,672			—
Total	133,761			728,925			33,322			49,417			20,306			173,313
Non-current accrued taxes (including unrecognized tax benefits)	(22,978		)	(641,120		)	(402		)	(29,846		)	(40,693		)	(416,996		)
Accumulated deferred income taxes and taxes accrued		($1,982,812	)		($2,506,956	)		($810,635	)		($214,061	)		($1,006,834	)		($1,019,075	)

Entergy's Estimated Tax Attributes, Carryovers And Their Expiration Dates

The Registrant Subsidiaries’ estimated tax attributes carryovers and their expiration dates as of December 31, 2016 are as follows:

	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
Federal net operating losses	$184 million	$4.4 billion	—	$34 million	—	$201 million
Year(s) of expiration	2028-2036	2036	N/A	2028-2036	N/A	2028-2036
State net operating losses	$80 million	$4.8 billion	—	$285 million	—	$175 million
Year(s) of expiration	2021	2029-2036	N/A	2032-2035	N/A	2035
Misc. federal credits	$2 million	—	$3 million	—	—	$2 million
Year(s) of expiration	2029-2036	N/A	2029-2036	N/A	N/A	2029-2036
State credits	—	—	$4.5 million	—	$3.4 million	$8.4 million
Year(s) of expiration	N/A	N/A	2018-2020	N/A	2026	2017-2020

Reconciliation Of Unrecognized Tax Benefits

A reconciliation of the Registrant Subsidiaries’ beginning and ending amount of unrecognized tax benefits for 2016, 2015, and 2014 is as follows:

2016	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Gross balance at January 1, 2016		$25,445			$1,690,661			$19,482			$53,897			$13,462			$478,318
Additions based on tax positions related to the current year (a)	16,868			931,720			2,662			33,912			2,002			5,318
Additions for tax positions of prior years	2,463			157,586			336			129,784			2,888			601
Reductions for tax positions of prior years	(41,957		)	(144,068		)	(10,219		)	(29,821		)	(1,849		)	(10,266		)
Settlements	(316		)	(195,560		)	(55		)	(21,542		)	(557		)	(1,599		)
Gross balance at December 31, 2016	2,503			2,440,339			12,206			166,230			15,946			472,372
Offsets to gross unrecognized tax benefits:
Loss carryovers	—			(1,783,093		)	(2,373		)	(27,320		)	(376		)	(90,028		)
Unrecognized tax benefits net of unused tax attributes and payments		$2,503			$657,246			$9,833			$138,910			$15,570			$382,344

2015	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Gross balance at January 1, 2015		$362,912			$1,205,929			$20,144			$53,763			$17,264			$258,242
Additions based on tax positions related to the current year (b)	2,196			1,367,058			566			472			657			472,304
Additions for tax positions of prior years	1,057			7,992			8,140			48			2,914			913
Reductions for tax positions of prior years	(340,720		)	(859,430		)	—			(386		)	(3,981		)	(253,141		)
Settlements	—			(30,888		)	(9,368		)	—			(3,392		)	—
Gross balance at December 31, 2015	25,445			1,690,661			19,482			53,897			13,462			478,318
Offsets to gross unrecognized tax benefits:
Loss carryovers	(3,613		)	(893,764		)	(1,016		)	(506		)	(276		)	(133,611		)
Unrecognized tax benefits net of unused tax attributes and payments		$21,832			$796,897			$18,466			$53,391			$13,186			$344,707

2014	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Gross balance at January 1, 2014		$347,713			$1,076,680			$16,186			$51,679			$13,017			$265,185
Additions based on tax positions related to the current year	14,511			151,249			3,928			2,235			4,225			2,744
Additions for tax positions of prior years	1,767			6,924			319			37			303			566
Reductions for tax positions of prior years	(1,079		)	(28,924		)	(289		)	(188		)	(267		)	(10,253		)
Settlements	—			—			—			—			(14		)	—
Gross balance at December 31, 2014	362,912			1,205,929			20,144			53,763			17,264			258,242
Offsets to gross unrecognized tax benefits:
Loss carryovers	(361,043		)	(739,988		)	(6,992		)	(20,735		)	(241		)	(163,124		)
Unrecognized tax benefits net of unused tax attributes and payments		$1,869			$465,941			$13,152			$33,028			$17,023			$95,118

(a) The primary addition for Entergy Louisiana is related to the mark-to market treatment discussed in “Other Tax Matters” below.

(b) The primary addition for Entergy Louisiana and System Energy is related to the nuclear decommissioning costs treatment discussed in “Other Tax Matters” below.

Summary Of Unrecognized Tax Benefits That Would Affect Effective Income Tax Rate

The Registrant Subsidiaries’ balances of unrecognized tax benefits included amounts which, if recognized, would have reduced income tax expense as follows:

	December 31,
	2016		2015		2014
	(In Millions)
Entergy Arkansas		$3.6		$4.5		$2.6
Entergy Louisiana		$473.3		$692.7		$267.3
Entergy Mississippi		$—		$8.1		$3.9
Entergy New Orleans		$33.6		$50.7		$50.7
Entergy Texas		$7.0		$5.2		$10.5
System Energy		$—		$0.7		$3.7

Summary Of Accrued Interest And Penalties Related To Unrecognized Tax Benefits

Accrued balances for the possible payment of interest are as follows:

	December 31,
	2016		2015		2014
	(In Millions)
Entergy Arkansas		$1.4		$1.3		$17.0
Entergy Louisiana		$8.4		$9.3		$22.2
Entergy Mississippi		$0.8		$0.4		$2.8
Entergy New Orleans		$1.5		$1.8		$1.3
Entergy Texas		$1.2		$1.2		$1.0
System Energy		$3.7		$0.7		$23.8

Entergy New Orleans [Member]

Income Tax Expenses From Continuing Operations

Income taxes for 2016, 2015, and 2014 for Entergy’s Registrant Subsidiaries consist of the following:

2016	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi		Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Current:
Federal		($14,748	)		($124,113	)		$10,603		($91,067	)		$19,656			$29,628
State	2,805			10,757			2,257		566			1,374			(25,825		)
Total	(11,943		)	(113,356		)	12,860		(90,501		)	21,030			3,803
Deferred and non-current - net	120,942			208,157			46,984		119,345			42,982			71,051
Investment tax credit adjustments - net	(1,226		)	(5,067		)	4,010		(139		)	(915		)	(3,793		)
Income taxes		$107,773			$89,734			$63,854		$28,705			$63,097			$71,061

2015	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Current:
Federal		$66,966			$101,382			$25,628			($9,346	)		$53,313			($63,302	)
State	6,265			35,406			6,832			1,784			2,450			26,755
Total	73,231			136,788			32,460			(7,562		)	55,763			(36,547		)
Deferred and non-current - net	(31,463		)	47,220			31,149			32,890			(17,599		)	93,491
Investment tax credit adjustments - net	(1,227		)	(5,337		)	(1,737		)	(138		)	(914		)	(3,867		)
Income taxes		$40,541			$178,671			$61,872			$25,190			$37,250			$53,077

2014	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Current:
Federal		($34,258	)		($44,909	)		$8,103			($1,428	)		$48,610			$19,908
State	(678		)	(1,191		)	7,474			510			4,877			15,379
Total	(34,936		)	(46,100		)	15,577			(918		)	53,487			35,287
Deferred and non-current - net	119,841			236,794			42,305			14,592			(2,418		)	53,501
Investment tax credit adjustments - net	(1,276		)	(5,642		)	(2,172		)	(224		)	(1,425		)	(5,478		)
Income taxes		$83,629			$185,052			$55,710			$13,450			$49,644			$83,310

Total Income Taxes For Entergy Corporation And Subsidiaries

Total income taxes for the Registrant Subsidiaries differ from the amounts computed by applying the statutory income tax rate to income before taxes.  The reasons for the differences for the years 2016, 2015, and 2014 are:

2016	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Net income		$167,212			$622,047			$109,184			$48,849			$107,538			$96,744
Income taxes	107,773			89,734			63,854			28,705			63,097			71,061
Pretax income		$274,985			$711,781			$173,038			$77,554			$170,635			$167,805
Computed at statutory rate (35%)		$96,245			$249,123			$60,563			$27,144			$59,722			$58,732
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	11,652			29,014			5,592			3,543			449			7,001
Regulatory differences - utility plant items	10,971			8,094			(1,154		)	2,329			4,140			9,201
Equity component of AFUDC	(5,985		)	(9,774		)	(2,030		)	(412		)	(2,666		)	(2,780		)
Amortization of investment tax credits	(1,201		)	(5,019		)	(160		)	(132		)	(900		)	(3,476		)
Flow-through / permanent differences	(3,848		)	(980		)	764			(3,609		)	634			(883		)
Act 55 financing settlement (a)	—			(61,620		)	—			—			(454		)	—
Non-taxable dividend income	—			(44,658		)	—			—			—			—
Provision for uncertain tax positions (a)	(717		)	(75,871		)	50			(300		)	1,926			3,151
Other - net	656			1,425			229			142			246			115
Total income taxes as reported		$107,773			$89,734			$63,854			$28,705			$63,097			$71,061
Effective Income Tax Rate	39.2		%	12.6		%	36.9		%	37.0		%	37.0		%	42.3		%

2015	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Net income		$74,272			$446,639			$92,708			$44,925			$69,625			$111,318
Income taxes	40,541			178,671			61,872			25,190			37,250			53,077
Pretax income		$114,813			$625,310			$154,580			$70,115			$106,875			$164,395
Computed at statutory rate (35%)		$40,185			$218,859			$54,103			$24,540			$37,406			$57,538
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	6,643			23,650			5,219			2,887			1,621			6,403
Regulatory differences - utility plant items	7,299			3,013			2,383			2,201			3,703			12,167
Equity component of AFUDC	(4,979		)	(5,420		)	(1,083		)	(451		)	(1,987		)	(2,973		)
Amortization of investment tax credits	(1,201		)	(5,252		)	(160		)	(111		)	(900		)	(3,476		)
Flow-through / permanent differences	(4,062		)	2,460			431			(4,539		)	530			618
Non-taxable dividend income	—			(44,658		)	—			—			—			—
Provision for uncertain tax positions (b)	(3,978		)	(15,377		)	756			525			(3,365		)	(17,313		)
Other - net	634			1,396			223			138			242			113
Total income taxes as reported		$40,541			$178,671			$61,872			$25,190			$37,250			$53,077
Effective Income Tax Rate	35.3		%	28.6		%	40.0		%	35.9		%	34.9		%	32.3		%

2014	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Net income		$121,392			$446,022			$74,821			$31,030			$74,804			$96,334
Income taxes	83,629			185,052			55,710			13,450			49,644			83,310
Pretax income		$205,021			$631,074			$130,531			$44,480			$124,448			$179,644
Computed at statutory rate (35%)		$71,757			$220,876			$45,686			$15,568			$43,557			$62,875
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	9,591			11,666			5,180			1,562			3,221			6,877
Regulatory differences - utility plant items	8,653			7,487			4,448			777			4,165			13,791
Equity component of AFUDC	(2,533		)	(14,612		)	(833		)	(320		)	(1,035		)	(1,774		)
Amortization of investment tax credits	(1,251		)	(5,594		)	(260		)	(218		)	(1,412		)	(3,476		)
Flow-through / permanent differences	(5,082		)	(225		)	555			(4,458		)	393			(327		)
Non-taxable dividend income	—			(41,255		)	—			—			—			—
Provision for uncertain tax positions	1,881			5,336			718			405			522			5,235
Other - net	613			1,373			216			134			233			109
Total income taxes as reported		$83,629			$185,052			$55,710			$13,450			$49,644			$83,310
Effective Income Tax Rate	40.8		%	29.3		%	42.7		%	30.2		%	39.9		%	46.4		%

Significant Components Of Accumulated Deferred Income Taxes And Accrued Taxes

Significant components of accumulated deferred income taxes and taxes accrued for the Registrant Subsidiaries as of December 31, 2016 and 2015 are as follows:

2016	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Deferred tax liabilities:
Plant basis differences - net		($1,857,554	)		($2,357,599	)		($820,971	)		($177,242	)		($835,671	)		($651,394	)
Regulatory assets	(109,241		)	(219,750		)	(25,309		)	(36,301		)	(153,914		)	(39,879		)
Nuclear decommissioning trusts/receivables	(144,250		)	(119,544		)	—			—			—			(83,891		)
Pension, net funding	(123,889		)	(122,465		)	(34,284		)	(16,307		)	(28,371		)	(29,357		)
Deferred fuel	(14,774		)	(1,778		)	(12,770		)	(5,229		)	(2,808		)	(1,137		)
Other	(47,785		)	(22,136		)	(12,474		)	(18,536		)	(8,812		)	(2,051		)
Total	(2,297,493		)	(2,843,272		)	(905,808		)	(253,615		)	(1,029,576		)	(807,709		)
Deferred tax assets:
Regulatory liabilities	5,768			175,973			18,833			25,240			15,814			13,644
Nuclear decommissioning liabilities	124,206			55,408			—			—			—			53,113
Pension and other post-employment benefits	(24,467		)	145,401			(8,042		)	(12,070		)	(19,096		)	(1,182		)
Sale and leaseback	—			33,383			—			—			—			102,483
Accumulated deferred investment tax credit	13,848			54,509			3,315			239			4,527			15,936
Provision for allowances and contingencies	(1,497		)	124,309			21,817			36,466			5,904			—
Power purchase agreements	(3,094		)	29,827			1,905			—			140			—
Unbilled/deferred revenues	6,799			(35,006		)	5,085			3,751			11,902			—
Compensation	2,787			5,309			1,492			685			1,587			360
Net operating loss carryforwards	69,524			17,125			—			—			—			—
Capital losses and miscellaneous tax credits	2,074			—			4,487			—			—			—
Other	174			17,110			1,152			496			2,955			—
Total	196,122			623,348			50,044			54,807			23,733			184,354
Non-current accrued taxes (including unrecognized tax benefits)	(85,252		)	(471,194		)	(5,567		)	(136,145		)	(21,804		)	(489,510		)
Accumulated deferred income taxes and taxes accrued		($2,186,623	)		($2,691,118	)		($861,331	)		($334,953	)		($1,027,647	)		($1,112,865	)

2015	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Deferred tax liabilities:
Plant basis differences - net		($1,710,444	)		($2,041,968	)		($781,427	)		($167,294	)		($778,270	)		($611,745	)
Regulatory assets	(108,422		)	(254,316		)	(24,918		)	(39,451		)	(172,117		)	(46,990		)
Nuclear decommissioning trusts	(121,326		)	(99,980		)	—			—			—			(68,370		)
Pension, net funding	(107,073		)	(109,709		)	(30,901		)	(14,459		)	(28,001		)	(25,791		)
Deferred fuel	(7,647		)	(2,513		)	(684		)	(175		)	2,050			(18		)
Power purchase agreements	—			—			—			—			—			—
Other	(38,683		)	(86,275		)	(5,625		)	(12,253		)	(10,109		)	(22,478		)
Total	(2,093,595		)	(2,594,761		)	(843,555		)	(233,632		)	(986,447		)	(775,392		)
Deferred tax assets:
Regulatory liabilities	18,369			215,154			7,787			20,888			7,307			14,927
Nuclear decommissioning liabilities	109,962			49,333			—			—			—			39,420
Pension and other post-employment benefits	(20,420		)	149,680			(6,628		)	(8,939		)	(16,703		)	(1,037		)
Sale and leaseback	—			37,236			—			—			—			102,484
Accumulated deferred investment tax credit	14,320			56,635			1,777			290			4,842			17,385
Provision for allowances and contingencies	1,024			123,007			18,735			33,843			7,266			134
Power purchase agreements	(1,279		)	13,840			1,901			13			575			—
Unbilled/deferred revenues	9,815			(32,365		)	7,154			2,126			10,851			—
Compensation	1,842			4,182			601			880			4,496			—
Net operating loss carryforwards	—			90,241			—			—			—			—
Other	128			21,982			1,995			316			1,672			—
Total	133,761			728,925			33,322			49,417			20,306			173,313
Non-current accrued taxes (including unrecognized tax benefits)	(22,978		)	(641,120		)	(402		)	(29,846		)	(40,693		)	(416,996		)
Accumulated deferred income taxes and taxes accrued		($1,982,812	)		($2,506,956	)		($810,635	)		($214,061	)		($1,006,834	)		($1,019,075	)

Entergy's Estimated Tax Attributes, Carryovers And Their Expiration Dates

The Registrant Subsidiaries’ estimated tax attributes carryovers and their expiration dates as of December 31, 2016 are as follows:

	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
Federal net operating losses	$184 million	$4.4 billion	—	$34 million	—	$201 million
Year(s) of expiration	2028-2036	2036	N/A	2028-2036	N/A	2028-2036
State net operating losses	$80 million	$4.8 billion	—	$285 million	—	$175 million
Year(s) of expiration	2021	2029-2036	N/A	2032-2035	N/A	2035
Misc. federal credits	$2 million	—	$3 million	—	—	$2 million
Year(s) of expiration	2029-2036	N/A	2029-2036	N/A	N/A	2029-2036
State credits	—	—	$4.5 million	—	$3.4 million	$8.4 million
Year(s) of expiration	N/A	N/A	2018-2020	N/A	2026	2017-2020

Reconciliation Of Unrecognized Tax Benefits

A reconciliation of the Registrant Subsidiaries’ beginning and ending amount of unrecognized tax benefits for 2016, 2015, and 2014 is as follows:

2016	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Gross balance at January 1, 2016		$25,445			$1,690,661			$19,482			$53,897			$13,462			$478,318
Additions based on tax positions related to the current year (a)	16,868			931,720			2,662			33,912			2,002			5,318
Additions for tax positions of prior years	2,463			157,586			336			129,784			2,888			601
Reductions for tax positions of prior years	(41,957		)	(144,068		)	(10,219		)	(29,821		)	(1,849		)	(10,266		)
Settlements	(316		)	(195,560		)	(55		)	(21,542		)	(557		)	(1,599		)
Gross balance at December 31, 2016	2,503			2,440,339			12,206			166,230			15,946			472,372
Offsets to gross unrecognized tax benefits:
Loss carryovers	—			(1,783,093		)	(2,373		)	(27,320		)	(376		)	(90,028		)
Unrecognized tax benefits net of unused tax attributes and payments		$2,503			$657,246			$9,833			$138,910			$15,570			$382,344

2015	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Gross balance at January 1, 2015		$362,912			$1,205,929			$20,144			$53,763			$17,264			$258,242
Additions based on tax positions related to the current year (b)	2,196			1,367,058			566			472			657			472,304
Additions for tax positions of prior years	1,057			7,992			8,140			48			2,914			913
Reductions for tax positions of prior years	(340,720		)	(859,430		)	—			(386		)	(3,981		)	(253,141		)
Settlements	—			(30,888		)	(9,368		)	—			(3,392		)	—
Gross balance at December 31, 2015	25,445			1,690,661			19,482			53,897			13,462			478,318
Offsets to gross unrecognized tax benefits:
Loss carryovers	(3,613		)	(893,764		)	(1,016		)	(506		)	(276		)	(133,611		)
Unrecognized tax benefits net of unused tax attributes and payments		$21,832			$796,897			$18,466			$53,391			$13,186			$344,707

2014	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Gross balance at January 1, 2014		$347,713			$1,076,680			$16,186			$51,679			$13,017			$265,185
Additions based on tax positions related to the current year	14,511			151,249			3,928			2,235			4,225			2,744
Additions for tax positions of prior years	1,767			6,924			319			37			303			566
Reductions for tax positions of prior years	(1,079		)	(28,924		)	(289		)	(188		)	(267		)	(10,253		)
Settlements	—			—			—			—			(14		)	—
Gross balance at December 31, 2014	362,912			1,205,929			20,144			53,763			17,264			258,242
Offsets to gross unrecognized tax benefits:
Loss carryovers	(361,043		)	(739,988		)	(6,992		)	(20,735		)	(241		)	(163,124		)
Unrecognized tax benefits net of unused tax attributes and payments		$1,869			$465,941			$13,152			$33,028			$17,023			$95,118

(a) The primary addition for Entergy Louisiana is related to the mark-to market treatment discussed in “Other Tax Matters” below.

(b) The primary addition for Entergy Louisiana and System Energy is related to the nuclear decommissioning costs treatment discussed in “Other Tax Matters” below.

Summary Of Unrecognized Tax Benefits That Would Affect Effective Income Tax Rate

The Registrant Subsidiaries’ balances of unrecognized tax benefits included amounts which, if recognized, would have reduced income tax expense as follows:

	December 31,
	2016		2015		2014
	(In Millions)
Entergy Arkansas		$3.6		$4.5		$2.6
Entergy Louisiana		$473.3		$692.7		$267.3
Entergy Mississippi		$—		$8.1		$3.9
Entergy New Orleans		$33.6		$50.7		$50.7
Entergy Texas		$7.0		$5.2		$10.5
System Energy		$—		$0.7		$3.7

Summary Of Accrued Interest And Penalties Related To Unrecognized Tax Benefits

Accrued balances for the possible payment of interest are as follows:

	December 31,
	2016		2015		2014
	(In Millions)
Entergy Arkansas		$1.4		$1.3		$17.0
Entergy Louisiana		$8.4		$9.3		$22.2
Entergy Mississippi		$0.8		$0.4		$2.8
Entergy New Orleans		$1.5		$1.8		$1.3
Entergy Texas		$1.2		$1.2		$1.0
System Energy		$3.7		$0.7		$23.8

Entergy Texas [Member]

Income Tax Expenses From Continuing Operations

Income taxes for 2016, 2015, and 2014 for Entergy’s Registrant Subsidiaries consist of the following:

2016	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi		Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Current:
Federal		($14,748	)		($124,113	)		$10,603		($91,067	)		$19,656			$29,628
State	2,805			10,757			2,257		566			1,374			(25,825		)
Total	(11,943		)	(113,356		)	12,860		(90,501		)	21,030			3,803
Deferred and non-current - net	120,942			208,157			46,984		119,345			42,982			71,051
Investment tax credit adjustments - net	(1,226		)	(5,067		)	4,010		(139		)	(915		)	(3,793		)
Income taxes		$107,773			$89,734			$63,854		$28,705			$63,097			$71,061

2015	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Current:
Federal		$66,966			$101,382			$25,628			($9,346	)		$53,313			($63,302	)
State	6,265			35,406			6,832			1,784			2,450			26,755
Total	73,231			136,788			32,460			(7,562		)	55,763			(36,547		)
Deferred and non-current - net	(31,463		)	47,220			31,149			32,890			(17,599		)	93,491
Investment tax credit adjustments - net	(1,227		)	(5,337		)	(1,737		)	(138		)	(914		)	(3,867		)
Income taxes		$40,541			$178,671			$61,872			$25,190			$37,250			$53,077

2014	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Current:
Federal		($34,258	)		($44,909	)		$8,103			($1,428	)		$48,610			$19,908
State	(678		)	(1,191		)	7,474			510			4,877			15,379
Total	(34,936		)	(46,100		)	15,577			(918		)	53,487			35,287
Deferred and non-current - net	119,841			236,794			42,305			14,592			(2,418		)	53,501
Investment tax credit adjustments - net	(1,276		)	(5,642		)	(2,172		)	(224		)	(1,425		)	(5,478		)
Income taxes		$83,629			$185,052			$55,710			$13,450			$49,644			$83,310

Total Income Taxes For Entergy Corporation And Subsidiaries

Total income taxes for the Registrant Subsidiaries differ from the amounts computed by applying the statutory income tax rate to income before taxes.  The reasons for the differences for the years 2016, 2015, and 2014 are:

2016	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Net income		$167,212			$622,047			$109,184			$48,849			$107,538			$96,744
Income taxes	107,773			89,734			63,854			28,705			63,097			71,061
Pretax income		$274,985			$711,781			$173,038			$77,554			$170,635			$167,805
Computed at statutory rate (35%)		$96,245			$249,123			$60,563			$27,144			$59,722			$58,732
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	11,652			29,014			5,592			3,543			449			7,001
Regulatory differences - utility plant items	10,971			8,094			(1,154		)	2,329			4,140			9,201
Equity component of AFUDC	(5,985		)	(9,774		)	(2,030		)	(412		)	(2,666		)	(2,780		)
Amortization of investment tax credits	(1,201		)	(5,019		)	(160		)	(132		)	(900		)	(3,476		)
Flow-through / permanent differences	(3,848		)	(980		)	764			(3,609		)	634			(883		)
Act 55 financing settlement (a)	—			(61,620		)	—			—			(454		)	—
Non-taxable dividend income	—			(44,658		)	—			—			—			—
Provision for uncertain tax positions (a)	(717		)	(75,871		)	50			(300		)	1,926			3,151
Other - net	656			1,425			229			142			246			115
Total income taxes as reported		$107,773			$89,734			$63,854			$28,705			$63,097			$71,061
Effective Income Tax Rate	39.2		%	12.6		%	36.9		%	37.0		%	37.0		%	42.3		%

2015	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Net income		$74,272			$446,639			$92,708			$44,925			$69,625			$111,318
Income taxes	40,541			178,671			61,872			25,190			37,250			53,077
Pretax income		$114,813			$625,310			$154,580			$70,115			$106,875			$164,395
Computed at statutory rate (35%)		$40,185			$218,859			$54,103			$24,540			$37,406			$57,538
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	6,643			23,650			5,219			2,887			1,621			6,403
Regulatory differences - utility plant items	7,299			3,013			2,383			2,201			3,703			12,167
Equity component of AFUDC	(4,979		)	(5,420		)	(1,083		)	(451		)	(1,987		)	(2,973		)
Amortization of investment tax credits	(1,201		)	(5,252		)	(160		)	(111		)	(900		)	(3,476		)
Flow-through / permanent differences	(4,062		)	2,460			431			(4,539		)	530			618
Non-taxable dividend income	—			(44,658		)	—			—			—			—
Provision for uncertain tax positions (b)	(3,978		)	(15,377		)	756			525			(3,365		)	(17,313		)
Other - net	634			1,396			223			138			242			113
Total income taxes as reported		$40,541			$178,671			$61,872			$25,190			$37,250			$53,077
Effective Income Tax Rate	35.3		%	28.6		%	40.0		%	35.9		%	34.9		%	32.3		%

2014	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Net income		$121,392			$446,022			$74,821			$31,030			$74,804			$96,334
Income taxes	83,629			185,052			55,710			13,450			49,644			83,310
Pretax income		$205,021			$631,074			$130,531			$44,480			$124,448			$179,644
Computed at statutory rate (35%)		$71,757			$220,876			$45,686			$15,568			$43,557			$62,875
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	9,591			11,666			5,180			1,562			3,221			6,877
Regulatory differences - utility plant items	8,653			7,487			4,448			777			4,165			13,791
Equity component of AFUDC	(2,533		)	(14,612		)	(833		)	(320		)	(1,035		)	(1,774		)
Amortization of investment tax credits	(1,251		)	(5,594		)	(260		)	(218		)	(1,412		)	(3,476		)
Flow-through / permanent differences	(5,082		)	(225		)	555			(4,458		)	393			(327		)
Non-taxable dividend income	—			(41,255		)	—			—			—			—
Provision for uncertain tax positions	1,881			5,336			718			405			522			5,235
Other - net	613			1,373			216			134			233			109
Total income taxes as reported		$83,629			$185,052			$55,710			$13,450			$49,644			$83,310
Effective Income Tax Rate	40.8		%	29.3		%	42.7		%	30.2		%	39.9		%	46.4		%

Significant Components Of Accumulated Deferred Income Taxes And Accrued Taxes

Significant components of accumulated deferred income taxes and taxes accrued for the Registrant Subsidiaries as of December 31, 2016 and 2015 are as follows:

2016	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Deferred tax liabilities:
Plant basis differences - net		($1,857,554	)		($2,357,599	)		($820,971	)		($177,242	)		($835,671	)		($651,394	)
Regulatory assets	(109,241		)	(219,750		)	(25,309		)	(36,301		)	(153,914		)	(39,879		)
Nuclear decommissioning trusts/receivables	(144,250		)	(119,544		)	—			—			—			(83,891		)
Pension, net funding	(123,889		)	(122,465		)	(34,284		)	(16,307		)	(28,371		)	(29,357		)
Deferred fuel	(14,774		)	(1,778		)	(12,770		)	(5,229		)	(2,808		)	(1,137		)
Other	(47,785		)	(22,136		)	(12,474		)	(18,536		)	(8,812		)	(2,051		)
Total	(2,297,493		)	(2,843,272		)	(905,808		)	(253,615		)	(1,029,576		)	(807,709		)
Deferred tax assets:
Regulatory liabilities	5,768			175,973			18,833			25,240			15,814			13,644
Nuclear decommissioning liabilities	124,206			55,408			—			—			—			53,113
Pension and other post-employment benefits	(24,467		)	145,401			(8,042		)	(12,070		)	(19,096		)	(1,182		)
Sale and leaseback	—			33,383			—			—			—			102,483
Accumulated deferred investment tax credit	13,848			54,509			3,315			239			4,527			15,936
Provision for allowances and contingencies	(1,497		)	124,309			21,817			36,466			5,904			—
Power purchase agreements	(3,094		)	29,827			1,905			—			140			—
Unbilled/deferred revenues	6,799			(35,006		)	5,085			3,751			11,902			—
Compensation	2,787			5,309			1,492			685			1,587			360
Net operating loss carryforwards	69,524			17,125			—			—			—			—
Capital losses and miscellaneous tax credits	2,074			—			4,487			—			—			—
Other	174			17,110			1,152			496			2,955			—
Total	196,122			623,348			50,044			54,807			23,733			184,354
Non-current accrued taxes (including unrecognized tax benefits)	(85,252		)	(471,194		)	(5,567		)	(136,145		)	(21,804		)	(489,510		)
Accumulated deferred income taxes and taxes accrued		($2,186,623	)		($2,691,118	)		($861,331	)		($334,953	)		($1,027,647	)		($1,112,865	)

2015	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Deferred tax liabilities:
Plant basis differences - net		($1,710,444	)		($2,041,968	)		($781,427	)		($167,294	)		($778,270	)		($611,745	)
Regulatory assets	(108,422		)	(254,316		)	(24,918		)	(39,451		)	(172,117		)	(46,990		)
Nuclear decommissioning trusts	(121,326		)	(99,980		)	—			—			—			(68,370		)
Pension, net funding	(107,073		)	(109,709		)	(30,901		)	(14,459		)	(28,001		)	(25,791		)
Deferred fuel	(7,647		)	(2,513		)	(684		)	(175		)	2,050			(18		)
Power purchase agreements	—			—			—			—			—			—
Other	(38,683		)	(86,275		)	(5,625		)	(12,253		)	(10,109		)	(22,478		)
Total	(2,093,595		)	(2,594,761		)	(843,555		)	(233,632		)	(986,447		)	(775,392		)
Deferred tax assets:
Regulatory liabilities	18,369			215,154			7,787			20,888			7,307			14,927
Nuclear decommissioning liabilities	109,962			49,333			—			—			—			39,420
Pension and other post-employment benefits	(20,420		)	149,680			(6,628		)	(8,939		)	(16,703		)	(1,037		)
Sale and leaseback	—			37,236			—			—			—			102,484
Accumulated deferred investment tax credit	14,320			56,635			1,777			290			4,842			17,385
Provision for allowances and contingencies	1,024			123,007			18,735			33,843			7,266			134
Power purchase agreements	(1,279		)	13,840			1,901			13			575			—
Unbilled/deferred revenues	9,815			(32,365		)	7,154			2,126			10,851			—
Compensation	1,842			4,182			601			880			4,496			—
Net operating loss carryforwards	—			90,241			—			—			—			—
Other	128			21,982			1,995			316			1,672			—
Total	133,761			728,925			33,322			49,417			20,306			173,313
Non-current accrued taxes (including unrecognized tax benefits)	(22,978		)	(641,120		)	(402		)	(29,846		)	(40,693		)	(416,996		)
Accumulated deferred income taxes and taxes accrued		($1,982,812	)		($2,506,956	)		($810,635	)		($214,061	)		($1,006,834	)		($1,019,075	)

Entergy's Estimated Tax Attributes, Carryovers And Their Expiration Dates

The Registrant Subsidiaries’ estimated tax attributes carryovers and their expiration dates as of December 31, 2016 are as follows:

	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
Federal net operating losses	$184 million	$4.4 billion	—	$34 million	—	$201 million
Year(s) of expiration	2028-2036	2036	N/A	2028-2036	N/A	2028-2036
State net operating losses	$80 million	$4.8 billion	—	$285 million	—	$175 million
Year(s) of expiration	2021	2029-2036	N/A	2032-2035	N/A	2035
Misc. federal credits	$2 million	—	$3 million	—	—	$2 million
Year(s) of expiration	2029-2036	N/A	2029-2036	N/A	N/A	2029-2036
State credits	—	—	$4.5 million	—	$3.4 million	$8.4 million
Year(s) of expiration	N/A	N/A	2018-2020	N/A	2026	2017-2020

Reconciliation Of Unrecognized Tax Benefits

A reconciliation of the Registrant Subsidiaries’ beginning and ending amount of unrecognized tax benefits for 2016, 2015, and 2014 is as follows:

2016	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Gross balance at January 1, 2016		$25,445			$1,690,661			$19,482			$53,897			$13,462			$478,318
Additions based on tax positions related to the current year (a)	16,868			931,720			2,662			33,912			2,002			5,318
Additions for tax positions of prior years	2,463			157,586			336			129,784			2,888			601
Reductions for tax positions of prior years	(41,957		)	(144,068		)	(10,219		)	(29,821		)	(1,849		)	(10,266		)
Settlements	(316		)	(195,560		)	(55		)	(21,542		)	(557		)	(1,599		)
Gross balance at December 31, 2016	2,503			2,440,339			12,206			166,230			15,946			472,372
Offsets to gross unrecognized tax benefits:
Loss carryovers	—			(1,783,093		)	(2,373		)	(27,320		)	(376		)	(90,028		)
Unrecognized tax benefits net of unused tax attributes and payments		$2,503			$657,246			$9,833			$138,910			$15,570			$382,344

2015	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Gross balance at January 1, 2015		$362,912			$1,205,929			$20,144			$53,763			$17,264			$258,242
Additions based on tax positions related to the current year (b)	2,196			1,367,058			566			472			657			472,304
Additions for tax positions of prior years	1,057			7,992			8,140			48			2,914			913
Reductions for tax positions of prior years	(340,720		)	(859,430		)	—			(386		)	(3,981		)	(253,141		)
Settlements	—			(30,888		)	(9,368		)	—			(3,392		)	—
Gross balance at December 31, 2015	25,445			1,690,661			19,482			53,897			13,462			478,318
Offsets to gross unrecognized tax benefits:
Loss carryovers	(3,613		)	(893,764		)	(1,016		)	(506		)	(276		)	(133,611		)
Unrecognized tax benefits net of unused tax attributes and payments		$21,832			$796,897			$18,466			$53,391			$13,186			$344,707

2014	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Gross balance at January 1, 2014		$347,713			$1,076,680			$16,186			$51,679			$13,017			$265,185
Additions based on tax positions related to the current year	14,511			151,249			3,928			2,235			4,225			2,744
Additions for tax positions of prior years	1,767			6,924			319			37			303			566
Reductions for tax positions of prior years	(1,079		)	(28,924		)	(289		)	(188		)	(267		)	(10,253		)
Settlements	—			—			—			—			(14		)	—
Gross balance at December 31, 2014	362,912			1,205,929			20,144			53,763			17,264			258,242
Offsets to gross unrecognized tax benefits:
Loss carryovers	(361,043		)	(739,988		)	(6,992		)	(20,735		)	(241		)	(163,124		)
Unrecognized tax benefits net of unused tax attributes and payments		$1,869			$465,941			$13,152			$33,028			$17,023			$95,118

(a) The primary addition for Entergy Louisiana is related to the mark-to market treatment discussed in “Other Tax Matters” below.

(b) The primary addition for Entergy Louisiana and System Energy is related to the nuclear decommissioning costs treatment discussed in “Other Tax Matters” below.

Summary Of Unrecognized Tax Benefits That Would Affect Effective Income Tax Rate

The Registrant Subsidiaries’ balances of unrecognized tax benefits included amounts which, if recognized, would have reduced income tax expense as follows:

	December 31,
	2016		2015		2014
	(In Millions)
Entergy Arkansas		$3.6		$4.5		$2.6
Entergy Louisiana		$473.3		$692.7		$267.3
Entergy Mississippi		$—		$8.1		$3.9
Entergy New Orleans		$33.6		$50.7		$50.7
Entergy Texas		$7.0		$5.2		$10.5
System Energy		$—		$0.7		$3.7

Summary Of Accrued Interest And Penalties Related To Unrecognized Tax Benefits

Accrued balances for the possible payment of interest are as follows:

	December 31,
	2016		2015		2014
	(In Millions)
Entergy Arkansas		$1.4		$1.3		$17.0
Entergy Louisiana		$8.4		$9.3		$22.2
Entergy Mississippi		$0.8		$0.4		$2.8
Entergy New Orleans		$1.5		$1.8		$1.3
Entergy Texas		$1.2		$1.2		$1.0
System Energy		$3.7		$0.7		$23.8

System Energy [Member]

Income Tax Expenses From Continuing Operations

Income taxes for 2016, 2015, and 2014 for Entergy’s Registrant Subsidiaries consist of the following:

2016	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi		Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Current:
Federal		($14,748	)		($124,113	)		$10,603		($91,067	)		$19,656			$29,628
State	2,805			10,757			2,257		566			1,374			(25,825		)
Total	(11,943		)	(113,356		)	12,860		(90,501		)	21,030			3,803
Deferred and non-current - net	120,942			208,157			46,984		119,345			42,982			71,051
Investment tax credit adjustments - net	(1,226		)	(5,067		)	4,010		(139		)	(915		)	(3,793		)
Income taxes		$107,773			$89,734			$63,854		$28,705			$63,097			$71,061

2015	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Current:
Federal		$66,966			$101,382			$25,628			($9,346	)		$53,313			($63,302	)
State	6,265			35,406			6,832			1,784			2,450			26,755
Total	73,231			136,788			32,460			(7,562		)	55,763			(36,547		)
Deferred and non-current - net	(31,463		)	47,220			31,149			32,890			(17,599		)	93,491
Investment tax credit adjustments - net	(1,227		)	(5,337		)	(1,737		)	(138		)	(914		)	(3,867		)
Income taxes		$40,541			$178,671			$61,872			$25,190			$37,250			$53,077

2014	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Current:
Federal		($34,258	)		($44,909	)		$8,103			($1,428	)		$48,610			$19,908
State	(678		)	(1,191		)	7,474			510			4,877			15,379
Total	(34,936		)	(46,100		)	15,577			(918		)	53,487			35,287
Deferred and non-current - net	119,841			236,794			42,305			14,592			(2,418		)	53,501
Investment tax credit adjustments - net	(1,276		)	(5,642		)	(2,172		)	(224		)	(1,425		)	(5,478		)
Income taxes		$83,629			$185,052			$55,710			$13,450			$49,644			$83,310

Total Income Taxes For Entergy Corporation And Subsidiaries

Total income taxes for the Registrant Subsidiaries differ from the amounts computed by applying the statutory income tax rate to income before taxes.  The reasons for the differences for the years 2016, 2015, and 2014 are:

2016	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Net income		$167,212			$622,047			$109,184			$48,849			$107,538			$96,744
Income taxes	107,773			89,734			63,854			28,705			63,097			71,061
Pretax income		$274,985			$711,781			$173,038			$77,554			$170,635			$167,805
Computed at statutory rate (35%)		$96,245			$249,123			$60,563			$27,144			$59,722			$58,732
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	11,652			29,014			5,592			3,543			449			7,001
Regulatory differences - utility plant items	10,971			8,094			(1,154		)	2,329			4,140			9,201
Equity component of AFUDC	(5,985		)	(9,774		)	(2,030		)	(412		)	(2,666		)	(2,780		)
Amortization of investment tax credits	(1,201		)	(5,019		)	(160		)	(132		)	(900		)	(3,476		)
Flow-through / permanent differences	(3,848		)	(980		)	764			(3,609		)	634			(883		)
Act 55 financing settlement (a)	—			(61,620		)	—			—			(454		)	—
Non-taxable dividend income	—			(44,658		)	—			—			—			—
Provision for uncertain tax positions (a)	(717		)	(75,871		)	50			(300		)	1,926			3,151
Other - net	656			1,425			229			142			246			115
Total income taxes as reported		$107,773			$89,734			$63,854			$28,705			$63,097			$71,061
Effective Income Tax Rate	39.2		%	12.6		%	36.9		%	37.0		%	37.0		%	42.3		%

2015	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Net income		$74,272			$446,639			$92,708			$44,925			$69,625			$111,318
Income taxes	40,541			178,671			61,872			25,190			37,250			53,077
Pretax income		$114,813			$625,310			$154,580			$70,115			$106,875			$164,395
Computed at statutory rate (35%)		$40,185			$218,859			$54,103			$24,540			$37,406			$57,538
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	6,643			23,650			5,219			2,887			1,621			6,403
Regulatory differences - utility plant items	7,299			3,013			2,383			2,201			3,703			12,167
Equity component of AFUDC	(4,979		)	(5,420		)	(1,083		)	(451		)	(1,987		)	(2,973		)
Amortization of investment tax credits	(1,201		)	(5,252		)	(160		)	(111		)	(900		)	(3,476		)
Flow-through / permanent differences	(4,062		)	2,460			431			(4,539		)	530			618
Non-taxable dividend income	—			(44,658		)	—			—			—			—
Provision for uncertain tax positions (b)	(3,978		)	(15,377		)	756			525			(3,365		)	(17,313		)
Other - net	634			1,396			223			138			242			113
Total income taxes as reported		$40,541			$178,671			$61,872			$25,190			$37,250			$53,077
Effective Income Tax Rate	35.3		%	28.6		%	40.0		%	35.9		%	34.9		%	32.3		%

2014	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Net income		$121,392			$446,022			$74,821			$31,030			$74,804			$96,334
Income taxes	83,629			185,052			55,710			13,450			49,644			83,310
Pretax income		$205,021			$631,074			$130,531			$44,480			$124,448			$179,644
Computed at statutory rate (35%)		$71,757			$220,876			$45,686			$15,568			$43,557			$62,875
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	9,591			11,666			5,180			1,562			3,221			6,877
Regulatory differences - utility plant items	8,653			7,487			4,448			777			4,165			13,791
Equity component of AFUDC	(2,533		)	(14,612		)	(833		)	(320		)	(1,035		)	(1,774		)
Amortization of investment tax credits	(1,251		)	(5,594		)	(260		)	(218		)	(1,412		)	(3,476		)
Flow-through / permanent differences	(5,082		)	(225		)	555			(4,458		)	393			(327		)
Non-taxable dividend income	—			(41,255		)	—			—			—			—
Provision for uncertain tax positions	1,881			5,336			718			405			522			5,235
Other - net	613			1,373			216			134			233			109
Total income taxes as reported		$83,629			$185,052			$55,710			$13,450			$49,644			$83,310
Effective Income Tax Rate	40.8		%	29.3		%	42.7		%	30.2		%	39.9		%	46.4		%

Significant Components Of Accumulated Deferred Income Taxes And Accrued Taxes

Significant components of accumulated deferred income taxes and taxes accrued for the Registrant Subsidiaries as of December 31, 2016 and 2015 are as follows:

2016	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Deferred tax liabilities:
Plant basis differences - net		($1,857,554	)		($2,357,599	)		($820,971	)		($177,242	)		($835,671	)		($651,394	)
Regulatory assets	(109,241		)	(219,750		)	(25,309		)	(36,301		)	(153,914		)	(39,879		)
Nuclear decommissioning trusts/receivables	(144,250		)	(119,544		)	—			—			—			(83,891		)
Pension, net funding	(123,889		)	(122,465		)	(34,284		)	(16,307		)	(28,371		)	(29,357		)
Deferred fuel	(14,774		)	(1,778		)	(12,770		)	(5,229		)	(2,808		)	(1,137		)
Other	(47,785		)	(22,136		)	(12,474		)	(18,536		)	(8,812		)	(2,051		)
Total	(2,297,493		)	(2,843,272		)	(905,808		)	(253,615		)	(1,029,576		)	(807,709		)
Deferred tax assets:
Regulatory liabilities	5,768			175,973			18,833			25,240			15,814			13,644
Nuclear decommissioning liabilities	124,206			55,408			—			—			—			53,113
Pension and other post-employment benefits	(24,467		)	145,401			(8,042		)	(12,070		)	(19,096		)	(1,182		)
Sale and leaseback	—			33,383			—			—			—			102,483
Accumulated deferred investment tax credit	13,848			54,509			3,315			239			4,527			15,936
Provision for allowances and contingencies	(1,497		)	124,309			21,817			36,466			5,904			—
Power purchase agreements	(3,094		)	29,827			1,905			—			140			—
Unbilled/deferred revenues	6,799			(35,006		)	5,085			3,751			11,902			—
Compensation	2,787			5,309			1,492			685			1,587			360
Net operating loss carryforwards	69,524			17,125			—			—			—			—
Capital losses and miscellaneous tax credits	2,074			—			4,487			—			—			—
Other	174			17,110			1,152			496			2,955			—
Total	196,122			623,348			50,044			54,807			23,733			184,354
Non-current accrued taxes (including unrecognized tax benefits)	(85,252		)	(471,194		)	(5,567		)	(136,145		)	(21,804		)	(489,510		)
Accumulated deferred income taxes and taxes accrued		($2,186,623	)		($2,691,118	)		($861,331	)		($334,953	)		($1,027,647	)		($1,112,865	)

2015	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Deferred tax liabilities:
Plant basis differences - net		($1,710,444	)		($2,041,968	)		($781,427	)		($167,294	)		($778,270	)		($611,745	)
Regulatory assets	(108,422		)	(254,316		)	(24,918		)	(39,451		)	(172,117		)	(46,990		)
Nuclear decommissioning trusts	(121,326		)	(99,980		)	—			—			—			(68,370		)
Pension, net funding	(107,073		)	(109,709		)	(30,901		)	(14,459		)	(28,001		)	(25,791		)
Deferred fuel	(7,647		)	(2,513		)	(684		)	(175		)	2,050			(18		)
Power purchase agreements	—			—			—			—			—			—
Other	(38,683		)	(86,275		)	(5,625		)	(12,253		)	(10,109		)	(22,478		)
Total	(2,093,595		)	(2,594,761		)	(843,555		)	(233,632		)	(986,447		)	(775,392		)
Deferred tax assets:
Regulatory liabilities	18,369			215,154			7,787			20,888			7,307			14,927
Nuclear decommissioning liabilities	109,962			49,333			—			—			—			39,420
Pension and other post-employment benefits	(20,420		)	149,680			(6,628		)	(8,939		)	(16,703		)	(1,037		)
Sale and leaseback	—			37,236			—			—			—			102,484
Accumulated deferred investment tax credit	14,320			56,635			1,777			290			4,842			17,385
Provision for allowances and contingencies	1,024			123,007			18,735			33,843			7,266			134
Power purchase agreements	(1,279		)	13,840			1,901			13			575			—
Unbilled/deferred revenues	9,815			(32,365		)	7,154			2,126			10,851			—
Compensation	1,842			4,182			601			880			4,496			—
Net operating loss carryforwards	—			90,241			—			—			—			—
Other	128			21,982			1,995			316			1,672			—
Total	133,761			728,925			33,322			49,417			20,306			173,313
Non-current accrued taxes (including unrecognized tax benefits)	(22,978		)	(641,120		)	(402		)	(29,846		)	(40,693		)	(416,996		)
Accumulated deferred income taxes and taxes accrued		($1,982,812	)		($2,506,956	)		($810,635	)		($214,061	)		($1,006,834	)		($1,019,075	)

Entergy's Estimated Tax Attributes, Carryovers And Their Expiration Dates

The Registrant Subsidiaries’ estimated tax attributes carryovers and their expiration dates as of December 31, 2016 are as follows:

	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
Federal net operating losses	$184 million	$4.4 billion	—	$34 million	—	$201 million
Year(s) of expiration	2028-2036	2036	N/A	2028-2036	N/A	2028-2036
State net operating losses	$80 million	$4.8 billion	—	$285 million	—	$175 million
Year(s) of expiration	2021	2029-2036	N/A	2032-2035	N/A	2035
Misc. federal credits	$2 million	—	$3 million	—	—	$2 million
Year(s) of expiration	2029-2036	N/A	2029-2036	N/A	N/A	2029-2036
State credits	—	—	$4.5 million	—	$3.4 million	$8.4 million
Year(s) of expiration	N/A	N/A	2018-2020	N/A	2026	2017-2020

Reconciliation Of Unrecognized Tax Benefits

A reconciliation of the Registrant Subsidiaries’ beginning and ending amount of unrecognized tax benefits for 2016, 2015, and 2014 is as follows:

2016	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Gross balance at January 1, 2016		$25,445			$1,690,661			$19,482			$53,897			$13,462			$478,318
Additions based on tax positions related to the current year (a)	16,868			931,720			2,662			33,912			2,002			5,318
Additions for tax positions of prior years	2,463			157,586			336			129,784			2,888			601
Reductions for tax positions of prior years	(41,957		)	(144,068		)	(10,219		)	(29,821		)	(1,849		)	(10,266		)
Settlements	(316		)	(195,560		)	(55		)	(21,542		)	(557		)	(1,599		)
Gross balance at December 31, 2016	2,503			2,440,339			12,206			166,230			15,946			472,372
Offsets to gross unrecognized tax benefits:
Loss carryovers	—			(1,783,093		)	(2,373		)	(27,320		)	(376		)	(90,028		)
Unrecognized tax benefits net of unused tax attributes and payments		$2,503			$657,246			$9,833			$138,910			$15,570			$382,344

2015	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Gross balance at January 1, 2015		$362,912			$1,205,929			$20,144			$53,763			$17,264			$258,242
Additions based on tax positions related to the current year (b)	2,196			1,367,058			566			472			657			472,304
Additions for tax positions of prior years	1,057			7,992			8,140			48			2,914			913
Reductions for tax positions of prior years	(340,720		)	(859,430		)	—			(386		)	(3,981		)	(253,141		)
Settlements	—			(30,888		)	(9,368		)	—			(3,392		)	—
Gross balance at December 31, 2015	25,445			1,690,661			19,482			53,897			13,462			478,318
Offsets to gross unrecognized tax benefits:
Loss carryovers	(3,613		)	(893,764		)	(1,016		)	(506		)	(276		)	(133,611		)
Unrecognized tax benefits net of unused tax attributes and payments		$21,832			$796,897			$18,466			$53,391			$13,186			$344,707

2014	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Gross balance at January 1, 2014		$347,713			$1,076,680			$16,186			$51,679			$13,017			$265,185
Additions based on tax positions related to the current year	14,511			151,249			3,928			2,235			4,225			2,744
Additions for tax positions of prior years	1,767			6,924			319			37			303			566
Reductions for tax positions of prior years	(1,079		)	(28,924		)	(289		)	(188		)	(267		)	(10,253		)
Settlements	—			—			—			—			(14		)	—
Gross balance at December 31, 2014	362,912			1,205,929			20,144			53,763			17,264			258,242
Offsets to gross unrecognized tax benefits:
Loss carryovers	(361,043		)	(739,988		)	(6,992		)	(20,735		)	(241		)	(163,124		)
Unrecognized tax benefits net of unused tax attributes and payments		$1,869			$465,941			$13,152			$33,028			$17,023			$95,118

(a) The primary addition for Entergy Louisiana is related to the mark-to market treatment discussed in “Other Tax Matters” below.

(b) The primary addition for Entergy Louisiana and System Energy is related to the nuclear decommissioning costs treatment discussed in “Other Tax Matters” below.

Summary Of Unrecognized Tax Benefits That Would Affect Effective Income Tax Rate

The Registrant Subsidiaries’ balances of unrecognized tax benefits included amounts which, if recognized, would have reduced income tax expense as follows:

	December 31,
	2016		2015		2014
	(In Millions)
Entergy Arkansas		$3.6		$4.5		$2.6
Entergy Louisiana		$473.3		$692.7		$267.3
Entergy Mississippi		$—		$8.1		$3.9
Entergy New Orleans		$33.6		$50.7		$50.7
Entergy Texas		$7.0		$5.2		$10.5
System Energy		$—		$0.7		$3.7

Summary Of Accrued Interest And Penalties Related To Unrecognized Tax Benefits

Accrued balances for the possible payment of interest are as follows:

	December 31,
	2016		2015		2014
	(In Millions)
Entergy Arkansas		$1.4		$1.3		$17.0
Entergy Louisiana		$8.4		$9.3		$22.2
Entergy Mississippi		$0.8		$0.4		$2.8
Entergy New Orleans		$1.5		$1.8		$1.3
Entergy Texas		$1.2		$1.2		$1.0
System Energy		$3.7		$0.7		$23.8