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Retirement, Other Postretirement Benefits, And Defined Contribution Plans (Tables)
12 Months Ended
Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Entergy Corporation and its subsidiaries’ total 2016, 2015, and 2014 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, included the following components:
 
2016
 
2015
 
2014
 
(In Thousands)
Net periodic pension cost:
 

 
 

 
 

Service cost - benefits earned during the period

$143,244

 

$175,046

 

$140,436

Interest cost on projected benefit obligation
261,613

 
302,777

 
290,076

Expected return on assets
(389,465
)
 
(394,618
)
 
(361,462
)
Amortization of prior service cost
1,079

 
1,561

 
1,600

Recognized net loss
195,298

 
235,922

 
145,095

Curtailment loss
3,084

 
374

 

Special termination benefit

 
76

 
732

Net periodic pension costs

$214,853

 

$321,138

 

$216,477

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

$203,229

 

$50,762

 

$1,389,912

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
Amortization of prior service cost
(1,079
)
 
(1,561
)
 
(1,600
)
Acceleration of prior service cost to curtailment
(1,045
)
 
(374
)
 

Amortization of net loss
(195,298
)
 
(235,922
)
 
(145,095
)
Total

$5,807

 

($187,095
)
 

$1,243,217

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

$220,660

 

$134,043

 

$1,459,694

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

$261

 

$1,079

 

$1,561

Net loss

$227,720

 

$195,321

 

$237,013

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified Pension Obligations, Plan Assets, Funded Status, Amounts Recognized in the Balance Sheet

Qualified pension obligations, plan assets, funded status, amounts recognized in the Consolidated Balance Sheets for Entergy Corporation and its Subsidiaries as of December 31, 2016 and 2015 are as follows:
 
2016
 
2015
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 

 
 

Balance at January 1

$6,848,238

 

$7,230,542

Service cost
143,244

 
175,046

Interest cost
261,613

 
302,777

Curtailment
2,039

 

Special termination benefit

 
76

Actuarial (gain)/loss
209,360

 
(460,986
)
Employee contributions
23

 
524

Benefits paid
(321,950
)
 
(399,741
)
Balance at December 31

$7,142,567

 

$6,848,238

Change in Plan Assets
 

 
 

Fair value of assets at January 1

$4,707,433

 

$4,827,966

Actual return on plan assets
395,596

 
(117,130
)
Employer contributions
390,100

 
395,814

Employee contributions
23

 
524

Benefits paid
(321,950
)
 
(399,741
)
Fair value of assets at December 31

$5,171,202

 

$4,707,433

Funded status

($1,971,365
)
 

($2,140,805
)
Amount recognized in the balance sheet
 
 
 
Non-current liabilities

($1,971,365
)
 

($2,140,805
)
Amount recognized as a regulatory asset
 
 
 
Net loss

$2,326,349

 

$2,300,222

Amount recognized as AOCI (before tax)
 
 
 
Prior service cost

$659

 

$2,784

Net loss
619,276

 
637,472

 

$619,935

 

$640,256

Reclassification Out of Accumulated Other Comprehensive Income, Amortization
Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) as of December 31, 2016:
 
Qualified Pension Costs
 
Other Postretirement Costs
 
Non-Qualified Pension Costs
 
Total
 
(In Thousands)
Entergy
 
 
 
 
 
 
 
Amortization of prior service cost

($1,079
)
 

$30,949

 

($456
)
 

$29,414

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

 

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

 

 
(2,007
)
 
(2,007
)
 

($52,054
)
 

$22,701

 

($4,978
)
 

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

$—

 

$7,787

 

($1
)
 

$7,786

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

($3,345
)
 

$4,861

 

($11
)
 

$1,505


Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) as of December 31, 2015:
 
Qualified Pension Costs
 
Other Postretirement Costs
 
Non-Qualified Pension Costs
 
Total
 
(In Thousands)
Entergy
 
 
 
 
 
 
 
Amortization of prior service cost

($1,557
)


$25,905

 

($428
)
 

$23,920

Acceleration of prior service cost due to curtailment
(374
)
 

 

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

 

 
(1,401
)
 
(1,401
)
 

($52,439
)
 

$8,292

 

($4,004
)
 

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

$—



$7,467

 

($3
)
 

$7,464

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

 

 
(14
)
 
(14
)
 

($3,003
)
 

$349

 

($36
)
 

($2,690
)
Target Asset Allocation
Entergy’s qualified pension and postretirement weighted-average asset allocations by asset category at December 31, 2016 and 2015 and the target asset allocation and ranges are as follows:
Pension Asset Allocation
 
Target
 
Range
 
Actual 2016
 
Actual 2015
Domestic Equity Securities
 
45%
 
37%
to
53%
 
46%
 
45%
International Equity Securities
 
20%
 
16%
to
24%
 
20%
 
19%
Fixed Income Securities
 
35%
 
32%
to
38%
 
33%
 
35%
Other
 
0%
 
0%
to
10%
 
1%
 
1%


Postretirement Asset Allocation
Non-Taxable and Taxable
 
Target
Range
Actual 2016
Actual 2015
Domestic Equity Securities
39%
34%
to
44%
40%
40%
International Equity Securities
26%
21%
to
31%
27%
24%
Fixed Income Securities
35%
30%
to
40%
33%
36%
Other
0%
0%
to
5%
0%
0%
Investments Held For Qualified Pension And Other Postretirement Plans Measured At Fair Value
Qualified Defined Benefit Pension Plan Trusts
2016
 
Level 1
 
Level 2
 
Level 3
 
Total
 
 
(In Thousands)
Short-term investments
 

$—

 

$3,610

(a)

$—

 

$3,610

Equity securities:
 
 
 
 
 
 
 
 
Corporate stocks:
 
 
 
 
 
 
 
 
Preferred
 
6,423

(b)

 

 
6,423

Common
 
745,715

(b)
39

(b)

 
745,754

Common collective trusts (c)
 

 

 

 
2,072,743

103-12 investment entities (h)
 

 

 

 
335,818

Registered investment companies
 
258,879

(d)

 

 
258,879

Fixed income securities:
 
 
 
 
 
 
 
 
U.S. Government securities
 
136

(b)
370,545

(a)

 
370,681

Corporate debt instruments
 

 
630,726

(a)

 
630,726

Registered investment companies (e)
 
35,216

(d)
2,695

(d)

 
640,836

Other
 
34

(f)
105,613

(f)

 
105,647

Other:
 
 
 
 
 
 
 
 
Insurance company general account (unallocated contracts)
 

 
37,111

  
(g)

 
37,111

Total investments
 

$1,046,403

 

$1,150,339

 

$—

 

$5,208,228

Cash
 
 
 
 
 
 
 
929

Other pending transactions
 
 
 
 
 
 
 
8,869

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

$5,171,202


2015
 
Level 1
 
Level 2
 
Level 3
 
Total
 
 
(In Thousands)
Equity securities:
 
 
 
 
 
 
 
 
Corporate stocks:
 
 
 
 
 
 
 
 
Preferred
 

$6,409

(b)

$—

 

$—

 

$6,409

Common
 
686,335

(b)
95

(b)

 
686,430

Common collective trusts (c)
 


 


 


 
1,873,218

103-12 investment entities (h)
 

 

 

 
283,288

Registered investment companies
 
202,282

(d)

 

 
202,282

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

(b)
343,805

(a)

 
345,684

Corporate debt instruments
 

 
595,862

(a)

 
595,862

Registered investment companies (e)
 
53,438

(d)
2,685

(d)

 
600,646

Other
 

 
114,215

(f)

 
114,215

Other:
 
 
 
 
 
 
 
 
Insurance company general account (unallocated contracts)
 

 
35,998

 
(g)

 
35,998

Total investments
 

$950,343

 

$1,092,660

 

$—

 

$4,744,032

Cash
 
 
 
 
 
 
 
373

Other pending transactions
 
 
 
 
 
 
 
1,124

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

$4,707,433


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

$368,704

Fixed income securities:
 
 
 
 
 
 
 
 

U.S. Government securities
 
30,632

(b)
43,097

(a)

 
73,729

Corporate debt instruments
 

 
58,787

(a)

 
58,787

Registered investment companies
 
3,123

(d)

 

 
3,123

Other
 

 
45,389

(f)

 
45,389

Total investments
 

$33,755

 

$147,273

 

$—

 

$549,732

Other pending transactions
 
 
 
 
 
 
 
104

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

Total fair value of other postretirement assets
 
 
 
 
 
 
 

$596,660


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

$348,604

Fixed income securities:
 
 
 
 
 
 
 
 

U.S. Government securities
 
33,789

(b)
42,222

(a)

 
76,011

Corporate debt instruments
 

 
62,629

(a)

 
62,629

Registered investment companies
 
3,572

(d)

 

 
3,572

Other
 

 
49,677

(f)

 
49,677

Total investments
 

$37,361

 

$154,528

 

$—

 

$540,493

Other pending transactions
 
 
 
 
 
 
 
480

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

Total fair value of other postretirement assets
 
 
 
 
 
 
 

$579,069


(a)
Certain preferred stocks and certain fixed income debt securities (corporate, government, and securitized) are stated at fair value as determined by broker quotes.
(b)
Common stocks, certain preferred stocks, and certain fixed income debt securities (government) are stated at fair value determined by quoted market prices.
(c)
The common collective trusts hold investments in accordance with stated objectives.  The investment strategy of the trusts is to capture the growth potential of equity markets by replicating the performance of a specified index.  Net asset value per share of common collective trusts estimate fair value. Certain of these common collective trusts are not publicly quoted, and are valued by the fund administrators using net asset value as a practical expedient. Accordingly, these funds are not assigned a level in the fair value table.
(d)
Registered investment companies are money market mutual funds with a stable net asset value of one dollar per share. Registered investment companies may hold investments in domestic and international bond markets or domestic equities and estimate fair value using net asset value per share.
(e)
Certain of these registered investment companies are not publicly quoted, and are valued by the fund administrators using net asset value as a practical expedient. Accordingly, these funds are not assigned a level in the fair value table.
(f)
The other remaining assets are U.S. municipal and foreign government bonds stated at fair value as determined by broker quotes.
(g)
The unallocated insurance contract investments are recorded at contract value, which approximates fair value.  The contract value represents contributions made under the contract, plus interest, less funds used to pay benefits and contract expenses, and less distributions to the master trust.
(h)
103-12 investment entities hold investments in accordance with stated objectives. The investment strategy of the investment entities is to capture the growth potential of international equity markets by replicating the performance of a specified index. 103-12 investment entities estimate fair value using net asset value as a practical expedient.
Estimated Future Benefit Payments
Based upon the assumptions used to measure Entergy’s qualified pension and other postretirement benefit obligations at December 31, 2016, and including pension and other postretirement benefits attributable to estimated future employee service, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for Entergy Corporation and its subsidiaries will be as follows:
 
Estimated Future Benefits Payments
 
 
 
Qualified Pension
 
Non-Qualified Pension
 
Other Postretirement (before Medicare Subsidy)
 
Estimated Future Medicare Subsidy Receipts
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
2017

$316,770

 

$31,687

 

$83,638

 

$330

2018

$328,101

 

$12,251

 

$88,235

 

$1,069

2019

$343,982

 

$11,428

 

$92,511

 

$1,204

2020

$362,642

 

$13,183

 

$95,167

 

$1,357

2021

$375,354

 

$11,321

 

$98,043

 

$1,518

2022 - 2026

$2,128,911

 

$79,373

 

$510,419

 

$10,336

Actuarial Assumptions Used In Determining Pension And Other Postretirement Benefit Obligation
The significant actuarial assumptions used in determining the pension PBO and the other postretirement benefit APBO as of December 31, 2016 and 2015 were as follows:
 
2016
 
2015
Weighted-average discount rate:
 
 
 
Qualified pension
4.30% - 4.49% Blended 4.39%
 
4.51% - 4.79% Blended 4.67%
Other postretirement
4.30%
 
4.60%
Non-qualified pension
3.63%
 
3.84%
Weighted-average rate of increase in future compensation levels
3.98%
 
4.23%
Assumed health care trend rate:
 
 
 
Pre-65
6.55%
 
6.75%
Post-65
7.25%
 
7.55%
Ultimate rate
4.75%
 
4.75%
Year ultimate rate is reached and beyond:

 
 
    Pre-65
2026
 
2024
    Post-65
2026
 
2024
Actuarial Assumptions Used In Determining Net Periodic And Other Postretirement Benefit Obligation
The significant actuarial assumptions used in determining the net periodic pension and other postretirement benefit costs for 20162015, and 2014 were as follows:
 
2016
 
2015
 
2014
Weighted-average discount rate:
 
 
 
 
 
Qualified pension:
 
 
 
 
 
    Service cost
5.00%
 
4.27%
 
5.14%
    Interest cost
3.90%
 
4.27%
 
5.14%
Other postretirement:
 
 
 
 
 
    Service cost
4.92%
 
4.23%
 
5.05%
    Interest cost
3.78%
 
4.23%
 
5.05%
Non-qualified pension:
 
 
 
 
 
    Service cost
3.65%
 
3.61%
 
4.29%
    Interest cost
3.10%
 
3.61%
 
4.29%
Weighted-average rate of increase in future compensation levels
4.23%
 
4.23%
 
4.23%
Expected long-term rate of return on plan assets:
 
 
 
 
 
Pension assets
7.75%
 
8.25%
 
8.50%
Other postretirement non-taxable assets
7.75%
 
8.05%
 
8.30%
Other postretirement taxable assets
6.00%
 
6.25%
 
6.50%
Assumed health care trend rate:
 
 
 
 
 
Pre-65
6.75%
 
7.10%
 
7.25%
Post-65
7.55%
 
7.70%
 
7.00%
Ultimate rate
4.75%
 
4.75%
 
4.75%
Year ultimate rate is reached and beyond:

 

 

    Pre-65
2024
 
2023
 
2022
    Post-65
2024
 
2023
 
2022
One Percentage Point Change In Assumed Health Care Cost Trend Rate
one percentage point change in Entergy’s assumed health care cost trend rate for 2016 would have the following effects:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2016
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
 
Increase /(Decrease)
(In Thousands)
Entergy Corporation and its subsidiaries
 

$173,057

 

$12,281

 

($144,460
)
 

($9,928
)
Other Postretirement [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Entergy Corporation’s and its subsidiaries’ total 2016, 2015, and 2014 other postretirement benefit costs, including amounts capitalized and amounts recognized as a regulatory asset and/or other comprehensive income, included the following components:
 
2016
 
2015
 
2014
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
Service cost - benefits earned during the period

$32,291

 

$45,305

 

$43,493

Interest cost on APBO
56,331

 
71,934

 
71,841

Expected return on assets
(41,820
)
 
(45,375
)
 
(44,787
)
Amortization of prior service credit
(45,490
)
 
(37,280
)
 
(31,590
)
Recognized net loss
18,214

 
31,573

 
11,143

Net other postretirement benefit cost

$19,526

 

$66,157

 

$50,100

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

($20,353
)
 

($48,192
)
 

($35,864
)
Net loss/(gain)
49,805

 
(154,339
)
 
287,313

Amounts reclassified from regulatory asset and /or AOCI to net periodic benefit cost in the current year:
 
 
 
 
 
Amortization of prior service credit
45,490

 
37,280

 
31,590

Amortization of net loss
(18,214
)
 
(31,573
)
 
(11,143
)
Total

$56,728

 

($196,824
)
 

$271,896

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

$76,254

 

($130,667
)
 

$321,996

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

($41,425
)
 

($45,485
)
 

($37,280
)
Net loss

$21,905

 

$18,214

 

$31,591

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheet

Other postretirement benefit obligations, plan assets, funded status, and amounts not yet recognized and recognized in the Consolidated Balance Sheets of Entergy Corporation and its Subsidiaries as of December 31, 2016 and 2015 are as follows:
 
2016
 
2015
 
(In Thousands)
Change in APBO
 

 
 

Balance at January 1

$1,530,829

 

$1,739,557

Service cost
32,291

 
45,305

Interest cost
56,331

 
71,934

Plan amendments
(20,353
)
 
(48,192
)
Plan participant contributions
27,686

 
29,685

Actuarial (gain)/loss
46,201

 
(208,017
)
Benefits paid
(104,477
)
 
(102,618
)
Medicare Part D subsidy received
455

 
3,175

Balance at December 31

$1,568,963

 

$1,530,829

Change in Plan Assets
 

 
 

Fair value of assets at January 1

$579,069

 

$597,627

Actual return on plan assets
38,216

 
(8,303
)
Employer contributions
56,166

 
62,678

Plan participant contributions
27,686

 
29,685

Benefits paid
(104,477
)
 
(102,618
)
Fair value of assets at December 31

$596,660

 

$579,069

Funded status

($972,303
)
 

($951,760
)
Amounts recognized in the balance sheet
 
 
 
Current liabilities

($45,255
)
 

($41,326
)
Non-current liabilities
(927,048
)
 
(910,434
)
Total funded status

($972,303
)
 

($951,760
)
Amounts recognized as a regulatory asset
 
 
 
Prior service credit

($54,896
)
 

($61,833
)
Net loss
222,540

 
191,782

 

$167,644

 

$129,949

Amounts recognized as AOCI (before tax)
 
 
 
Prior service credit

($89,474
)
 

($107,673
)
Net loss
172,575

 
171,742

 

$83,101

 

$64,069

Entergy Arkansas [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2016, 2015, and 2014 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components:
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$20,724

 

$28,194

 

$6,250

 

$2,625

 

$5,664

 

$6,263

Interest cost on projected benefit obligation
 
52,219

 
59,478

 
15,245

 
7,256

 
14,228

 
11,966

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

 
47,783

 
11,938

 
6,460

 
9,358

 
10,415

Net pension cost
 

$37,601

 

$47,072

 

$9,510

 

$5,593

 

$5,002

 

$10,808

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

$60,968

 

$46,742

 

$10,942

 

$5,463

 

$3,816

 

$20,805

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

$17,223

 

($1,041
)
 

($996
)
 

($997
)
 

($5,542
)
 

$10,390

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

$54,824

 

$46,031

 

$8,514

 

$4,596

 

($540
)
 

$21,198

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

$46,560

 

$49,417

 

$12,213

 

$6,632

 

$9,241

 

$11,857


2015
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$26,646

 

$34,396

 

$7,929

 

$3,395

 

$6,582

 

$7,827

Interest cost on projected benefit obligation
 
61,885

 
69,465

 
18,007

 
8,432

 
17,414

 
13,970

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

 
59,802

 
14,896

 
8,053

 
12,950

 
13,055

Net pension cost
 

$62,683

 

$72,860

 

$16,412

 

$8,981

 

$12,059

 

$16,581

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

$16,687

 

$16,618

 

$6,329

 

$1,853

 

($4,488
)
 

$101

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

($37,567
)
 

($43,184
)
 

($8,567
)
 

($6,200
)
 

($17,438
)
 

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

$25,116

 

$29,676

 

$7,845

 

$2,781

 

($5,379
)
 

$3,627

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

$43,747

 

$47,809

 

$11,938

 

$6,460

 

$9,358

 

$10,414


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

$20,090

 

$25,706

 

$6,094

 

$2,666

 

$5,142

 

$5,785

Interest cost on projected benefit obligation
 
59,537

 
66,984

 
17,273

 
8,164

 
17,746

 
13,561

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

 

 

 

 

 
2

Recognized net loss
 
35,956

 
40,446

 
9,415

 
5,796

 
9,356

 
9,500

Net pension cost
 

$42,365

 

$49,390

 

$9,988

 

$6,607

 

$8,521

 

$12,229

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

$300,907

 

$318,932

 

$88,199

 

$38,161

 

$65,363

 

$60,763

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

 

 

 

 

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

$264,951

 

$278,486

 

$78,784

 

$32,365

 

$56,007

 

$51,261

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

$307,316

 

$327,876

 

$88,772

 

$38,972

 

$64,528

 

$63,490

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

$54,254

 

$59,802

 

$14,896

 

$8,053

 

$12,950

 

$13,055



Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified pension obligations, plan assets, funded status, amounts recognized in the Balance Sheets for the Registrant Subsidiaries as of December 31, 2016 and 2015 are as follows:
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$1,400,511

 

$1,564,710

 

$408,604

 

$191,064

 

$383,627

 

$311,542

Service cost
 
20,724

 
28,194

 
6,250

 
2,625

 
5,664

 
6,263

Interest cost
 
52,219

 
59,478

 
15,245

 
7,256

 
14,228

 
11,966

Actuarial (gain)/loss
 
62,187

 
48,357

 
11,343

 
5,573

 
4,274

 
20,661

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

$1,454,310

 

$1,624,233

 

$419,201

 

$197,464

 

$386,366

 

$335,381

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at
January 1
 

$959,618

 

$1,071,234

 

$292,297

 

$129,975

 

$298,378

 

$212,006

Actual return on plan assets
 
80,306

 
89,998

 
24,325

 
10,858

 
24,705

 
17,692

Employer contributions
 
82,999

 
84,421

 
19,968

 
10,709

 
15,920

 
20,497

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

$1,041,592

 

$1,169,147

 

$314,349

 

$142,488

 

$317,576

 

$235,144

Funded status
 

($412,718
)
 

($455,086
)
 

($104,852
)
 

($54,976
)
 

($68,790
)
 

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

($412,718
)
 

($455,086
)
 

($104,852
)
 

($54,976
)
 

($68,790
)
 

($100,237
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$701,774

 

$686,337

 

$189,409

 

$94,944

 

$153,544

 

$169,897

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$51,660

 

$—

 

$—

 

$—

 

$—


2015
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$1,485,718

 

$1,666,535

 

$432,169

 

$202,555

 

$418,498

 

$334,312

Service cost
 
26,646

 
34,396

 
7,929

 
3,395

 
6,582

 
7,827

Interest cost
 
61,885

 
69,465

 
18,007

 
8,432

 
17,414

 
13,970

Actuarial (gain)/loss
 
(87,617
)
 
(101,361
)
 
(25,492
)
 
(12,289
)
 
(36,862
)
 
(23,720
)
Benefits paid
 
(86,121
)
 
(104,325
)
 
(24,009
)
 
(11,029
)
 
(22,005
)
 
(20,847
)
Balance at December 31
 

$1,400,511

 

$1,564,710

 

$408,604

 

$191,064

 

$383,627

 

$311,542

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$977,521

 

$1,113,359

 

$301,250

 

$133,344

 

$310,713

 

$217,621

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

 
89,375

 
22,457

 
10,903

 
17,157

 
20,782

Benefits paid
 
(86,121
)
 
(104,325
)
 
(24,009
)
 
(11,029
)
 
(22,005
)
 
(20,847
)
Fair value of assets at December 31
 

$959,618

 

$1,071,234

 

$292,297

 

$129,975

 

$298,378

 

$212,006

Funded status
 

($440,893
)
 

($493,476
)
 

($116,307
)
 

($61,089
)
 

($85,249
)
 

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

($440,893
)
 

($493,476
)
 

($116,307
)
 

($61,089
)
 

($85,249
)
 

($99,536
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$684,552

 

$687,305

 

$190,406

 

$95,941

 

$159,085

 

$159,508

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$51,733

 

$—

 

$—

 

$—

 

$—

Estimated Future Benefit Payments
Based upon the same assumptions, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for the Registrant Subsidiaries for their employees will be as follows:
Estimated Future Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2017
 

$76,603

 

$73,648

 

$21,416

 

$8,829

 

$20,614

 

$14,314

2018
 

$77,401

 

$75,927

 

$21,944

 

$9,129

 

$21,230

 

$14,681

2019
 

$78,484

 

$78,351

 

$22,423

 

$9,467

 

$21,753

 

$15,147

2020
 

$79,804

 

$81,148

 

$23,135

 

$9,979

 

$22,429

 

$15,747

2021
 

$81,382

 

$84,705

 

$23,801

 

$10,577

 

$23,048

 

$16,359

2022 - 2026
 

$436,154

 

$479,274

 

$127,886

 

$60,044

 

$122,832

 

$98,295

Estimated Future Non-Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
2017
 

$242

 

$233

 

$137

 

$20

 

$773

2018
 

$351

 

$222

 

$126

 

$20

 

$741

2019
 

$282

 

$211

 

$124

 

$51

 

$716

2020
 

$318

 

$200

 

$245

 

$34

 

$799

2021
 

$282

 

$189

 

$167

 

$36

 

$690

2022 - 2026
 

$2,192

 

$776

 

$901

 

$361

 

$3,637


Estimated Future Other Postretirement Benefits Payments (before Medicare Part D Subsidy)
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2017
 

$16,195

 

$19,284

 

$4,522

 

$4,054

 

$7,137

 

$3,331

2018
 

$16,505

 

$19,986

 

$4,772

 

$4,086

 

$7,576

 

$3,392

2019
 

$16,524

 

$20,700

 

$4,859

 

$4,126

 

$7,904

 

$3,505

2020
 

$16,410

 

$21,218

 

$5,032

 

$4,084

 

$8,155

 

$3,555

2021
 

$16,610

 

$21,804

 

$5,192

 

$4,065

 

$8,443

 

$3,706

2022 - 2026
 

$82,670

 

$114,287

 

$26,500

 

$19,532

 

$42,855

 

$19,376


Estimated Future Medicare Part D Subsidy
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2017
 

$73

 

$75

 

$26

 

$18

 

$30

 

$10

2018
 

$235

 

$242

 

$83

 

$53

 

$93

 

$33

2019
 

$265

 

$268

 

$91

 

$56

 

$100

 

$40

2020
 

$296

 

$297

 

$99

 

$59

 

$108

 

$47

2021
 

$325

 

$330

 

$107

 

$61

 

$115

 

$54

2022 - 2026
 

$2,119

 

$2,193

 

$666

 

$353

 

$723

 

$424

One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in the assumed health care cost trend rate for 2016 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2016
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
 
Increase/(Decrease)
(In Thousands)
Entergy Arkansas
 

$25,743

 

$1,609

 

($21,520
)
 

($1,313
)
Entergy Louisiana
 

$37,874

 

$2,910

 

($31,510
)
 

($2,343
)
Entergy Mississippi
 

$7,997

 

$625

 

($6,710
)
 

($498
)
Entergy New Orleans
 

$4,941

 

$259

 

($4,184
)
 

($214
)
Entergy Texas
 

$14,187

 

$758

 

($11,896
)
 

($619
)
System Energy
 

$7,750

 

$489

 

($6,401
)
 

($394
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2017:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
(In Thousands)
Pension Contributions

$79,386

 

$87,702

 

$19,117

 

$9,904

 

$17,000

 

$18,096

Other Postretirement Contributions

$525

 

$19,284

 

$140

 

$3,669

 

$3,231

 

$690

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2016, 2015, and 2014 contributions to defined contribution plans for their employees were as follows:
 
 
Year
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
2016
 

$3,528

 

$4,746

 

$1,997

 

$708

 

$1,778

2015
 

$3,242

 

$4,324

 

$1,920

 

$721

 

$1,620

2014
 

$3,044

 

$4,133

 

$1,855

 

$710

 

$1,563

Entergy Arkansas [Member] | Non-Qualified Pension Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The following Registrant Subsidiaries participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees.  The net periodic pension cost for their employees for the non-qualified plans for 2016, 2015, and 2014, was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2016

$1,819

 

$231

 

$236

 

$65

 

$504

2015

$446

 

$377

 

$235

 

$64

 

$595

2014

$754

 

$135

 

$190

 

$95

 

$491

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2016 and 2015 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2016

$3,897

 

$2,134

 

$2,296

 

$514

 

$8,665

2015

$4,694

 

$2,550

 

$2,185

 

$468

 

$8,832

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2016 and 2015 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2016

$3,439

 

$2,134

 

$1,961

 

$452

 

$8,333

2015

$4,495

 

$2,538

 

$1,802

 

$417

 

$8,460

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2016 and 2015:
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($242
)
 

($233
)
 

($137
)
 

($20
)
 

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

($3,897
)
 

($2,134
)
 

($2,296
)
 

($515
)
 

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

$2,914

 

$175

 

$876

 

($148
)
 

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

$—

 

$13

 

$—

 

$—

 

$—


2015
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($2,128
)
 

($237
)
 

($119
)
 

($19
)
 

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

($4,694
)
 

($2,550
)
 

($2,185
)
 

($468
)
 

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

$2,356

 

$544

 

$883

 

($136
)
 

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

$—

 

$41

 

$—

 

$—

 

$—

Entergy Arkansas [Member] | Other Postretirement [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2016, 2015, and 2014 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
 
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$3,913

 

$7,476

 

$1,543

 

$622

 

$1,590

 

$1,337

Interest cost on APBO
 
9,297

 
13,041

 
2,835

 
1,791

 
4,154

 
2,117

Expected return on assets
 
(17,855
)
 

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

 
2,926

 
893

 
146

 
2,148

 
1,149

Net other postretirement benefit (income)/cost
 

($5,861
)
 

$15,656

 

($1,180
)
 

($2,803
)
 

($4,405
)
 

($224
)
Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit for the period
 

($1,007
)
 

($4,647
)
 

($6,219
)
 

$—

 

$—

 

$—

Net (gain)/loss
 
3,331

 
(13,117
)
 
8,715

 
5,717

 
13,378

 
4,997

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

 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,472

 
7,787

 
934

 
745

 
2,722

 
1,570

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

$3,540

 

($12,903
)
 

$2,537

 

$6,316

 

$13,952

 

$5,418

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

($2,321
)
 

$2,753

 

$1,357

 

$3,513

 

$9,547

 

$5,194

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

($5,110
)
 

($7,739
)
 

($1,824
)
 

($745
)
 

($2,316
)
 

($1,513
)
Net loss
 

$4,460

 

$1,859

 

$1,675

 

$418

 

$3,303

 

$1,560


2015
 
Entergy Arkansas

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

$6,957

 

$9,893

 

$2,028

 

$818

 

$2,000

 

$1,881

Interest cost on APBO
 
12,518

 
16,311

 
3,436

 
2,608

 
5,366

 
2,511

Expected return on assets
 
(19,190
)
 

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

 
7,118

 
860

 
470

 
2,740

 
1,198

Net other postretirement benefit (income)/cost
 

$3,200

 

$25,855

 

($758
)
 

($1,617
)
 

($2,968
)
 

$481

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

($18,035
)
 

($1,361
)
 

$—

 

$—

 

$—

 

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

 
(5,810
)
 
(4,907
)
 
305

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

 
7,467

 
916

 
709

 
2,723

 
1,465

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

($32,928
)
 

($48,055
)
 

$830

 

($5,571
)
 

($4,924
)
 

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

($29,728
)
 

($22,200
)
 

$72

 

($7,188
)
 

($7,892
)
 

$409

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

($5,472
)
 

($7,783
)
 

($933
)
 

($745
)
 

($2,722
)
 

($1,570
)
Net loss
 

$4,256

 

$2,926

 

$893

 

$146

 

$2,148

 

$1,149


2014
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$5,957

 

$9,414

 

$1,900

 

$868

 

$2,378

 

$2,058

Interest cost on APBO
 
12,261

 
16,642

 
3,655

 
2,805

 
5,652

 
2,611

Expected return on assets
 
(19,135
)
 

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

 
2,723

 
149

 
56

 
801

 
443

Net other postretirement benefit cost
 

($2,091
)
 

$23,165

 

($982
)
 

($1,455
)
 

($2,827
)
 

$561

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

$—

 

($12,845
)
 

$—

 

$—

 

($8,536
)
 

($3,845
)
Net loss
 
55,642

 
61,049

 
9,525

 
6,309

 
24,482

 
10,596

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

 
5,614

 
915

 
709

 
1,300

 
824

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

$56,816

 

$51,095

 

$10,291

 

$6,962

 

$16,445

 

$7,132

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

$54,725

 

$74,260

 

$9,309

 

$5,507

 

$13,618

 

$7,693

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

($2,441
)
 

($7,467
)
 

($916
)
 

($709
)
 

($2,723
)
 

($1,465
)
Net loss
 

$5,356

 

$7,118

 

$860

 

$470

 

$2,740

 

$1,198

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$258,900

 

$356,253

 

$77,382

 

$51,951

 

$114,582

 

$57,645

Service cost
 
3,913

 
7,476

 
1,543

 
622

 
1,590

 
1,337

Interest cost
 
9,297

 
13,041

 
2,835

 
1,791

 
4,154

 
2,117

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

 

 

Plan participant contributions
 
6,330

 
6,273

 
1,721

 
1,213

 
1,927

 
1,390

Actuarial (gain)/loss
 
2,453

 
(13,117
)
 
8,230

 
4,774

 
12,389

 
4,806

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

 
114

 
24

 
16

 
35

 
21

Balance at December 31
 

$258,787

 

$342,500

 

$78,485

 

$55,515

 

$127,700

 

$62,498

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$243,206

 

$—

 

$75,538

 

$69,881

 

$130,374

 

$44,917

Actual return on plan assets
 
16,977

 

 
5,032

 
3,674

 
8,586

 
3,066

Employer contributions
 
5,591

 
16,620

 
685

 
4,320

 
3,159

 
330

Plan participant contributions
 
6,330

 
6,273

 
1,721

 
1,213

 
1,927

 
1,390

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

$250,926

 

$—

 

$75,945

 

$74,236

 

$137,069

 

$44,885

Funded status
 

($7,861
)
 

($342,500
)
 

($2,540
)
 

$18,721

 

$9,369

 

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

$—

 

($19,209
)
 

$—

 

$—

 

$—

 

$—

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

 
9,369

 
(17,613
)
Total funded status
 

($7,861
)
 

($342,500
)
 

($2,540
)
 

$18,721

 

$9,369

 

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

($21,684
)
 

$—

 

($8,511
)
 

($2,172
)
 

($8,296
)
 

($5,332
)
Net loss
 
76,388

 

 
26,416

 
12,029

 
50,036

 
23,405

 
 

$54,704

 

$—

 

$17,905

 

$9,857

 

$41,740

 

$18,073

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($27,735
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
54,700

 

 

 

 

 
 

$—

 

$26,965

 

$—

 

$—

 

$—

 

$—



2015
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$303,716

 

$394,946

 

$83,162

 

$63,779

 

$130,145

 

$60,754

Service cost
 
6,957

 
9,893

 
2,028

 
818

 
2,000

 
1,881

Interest cost
 
12,518

 
16,311

 
3,436

 
2,608

 
5,366

 
2,511

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

 

 

 
(644
)
Plan participant contributions
 
6,818

 
6,864

 
1,884

 
1,259

 
2,092

 
1,530

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

 
825

 
206

 
137

 
306

 
118

Balance at December 31
 

$258,900

 

$356,253

 

$77,382

 

$51,951

 

$114,582

 

$57,645

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$244,191

 

$—

 

$80,935

 

$71,004

 

$135,733

 

$48,293

Actual return on plan assets
 
(3,049
)
 

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

 
17,318

 
661

 
3,654

 
2,618

 
260

Plan participant contributions
 
6,818

 
6,864

 
1,884

 
1,259

 
2,092

 
1,530

Benefits paid
 
(19,476
)
 
(24,182
)
 
(6,927
)
 
(4,532
)
 
(8,275
)
 
(4,532
)
Fair value of assets at December 31
 

$243,206

 

$—

 

$75,538

 

$69,881

 

$130,374

 

$44,917

Funded status
 

($15,694
)
 

($356,253
)
 

($1,844
)
 

$17,930

 

$15,792

 

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

$—

 

($18,857
)
 

$—

 

$—

 

$—

 

$—

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

 
15,792

 
(12,728
)
Total funded status
 

($15,694
)
 

($356,253
)
 

($1,844
)
 

$17,930

 

$15,792

 

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

($26,149
)
 

$—

 

($3,225
)
 

($2,917
)
 

($11,018
)
 

($6,902
)
Net loss
 
77,313

 

 
18,594

 
6,458

 
38,806

 
19,557

 
 

$51,164

 

$—

 

$15,369

 

$3,541

 

$27,788

 

$12,655

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($30,874
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
70,743

 

 

 

 

 
 

$—

 

$39,869

 

$—

 

$—

 

$—

 

$—

Entergy Louisiana [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2016, 2015, and 2014 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components:
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$20,724

 

$28,194

 

$6,250

 

$2,625

 

$5,664

 

$6,263

Interest cost on projected benefit obligation
 
52,219

 
59,478

 
15,245

 
7,256

 
14,228

 
11,966

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

 
47,783

 
11,938

 
6,460

 
9,358

 
10,415

Net pension cost
 

$37,601

 

$47,072

 

$9,510

 

$5,593

 

$5,002

 

$10,808

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

$60,968

 

$46,742

 

$10,942

 

$5,463

 

$3,816

 

$20,805

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

$17,223

 

($1,041
)
 

($996
)
 

($997
)
 

($5,542
)
 

$10,390

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

$54,824

 

$46,031

 

$8,514

 

$4,596

 

($540
)
 

$21,198

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

$46,560

 

$49,417

 

$12,213

 

$6,632

 

$9,241

 

$11,857


2015
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$26,646

 

$34,396

 

$7,929

 

$3,395

 

$6,582

 

$7,827

Interest cost on projected benefit obligation
 
61,885

 
69,465

 
18,007

 
8,432

 
17,414

 
13,970

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

 
59,802

 
14,896

 
8,053

 
12,950

 
13,055

Net pension cost
 

$62,683

 

$72,860

 

$16,412

 

$8,981

 

$12,059

 

$16,581

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

$16,687

 

$16,618

 

$6,329

 

$1,853

 

($4,488
)
 

$101

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

($37,567
)
 

($43,184
)
 

($8,567
)
 

($6,200
)
 

($17,438
)
 

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

$25,116

 

$29,676

 

$7,845

 

$2,781

 

($5,379
)
 

$3,627

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

$43,747

 

$47,809

 

$11,938

 

$6,460

 

$9,358

 

$10,414


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

$20,090

 

$25,706

 

$6,094

 

$2,666

 

$5,142

 

$5,785

Interest cost on projected benefit obligation
 
59,537

 
66,984

 
17,273

 
8,164

 
17,746

 
13,561

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

 

 

 

 

 
2

Recognized net loss
 
35,956

 
40,446

 
9,415

 
5,796

 
9,356

 
9,500

Net pension cost
 

$42,365

 

$49,390

 

$9,988

 

$6,607

 

$8,521

 

$12,229

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

$300,907

 

$318,932

 

$88,199

 

$38,161

 

$65,363

 

$60,763

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

 

 

 

 

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

$264,951

 

$278,486

 

$78,784

 

$32,365

 

$56,007

 

$51,261

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

$307,316

 

$327,876

 

$88,772

 

$38,972

 

$64,528

 

$63,490

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

$54,254

 

$59,802

 

$14,896

 

$8,053

 

$12,950

 

$13,055

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified pension obligations, plan assets, funded status, amounts recognized in the Balance Sheets for the Registrant Subsidiaries as of December 31, 2016 and 2015 are as follows:
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$1,400,511

 

$1,564,710

 

$408,604

 

$191,064

 

$383,627

 

$311,542

Service cost
 
20,724

 
28,194

 
6,250

 
2,625

 
5,664

 
6,263

Interest cost
 
52,219

 
59,478

 
15,245

 
7,256

 
14,228

 
11,966

Actuarial (gain)/loss
 
62,187

 
48,357

 
11,343

 
5,573

 
4,274

 
20,661

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

$1,454,310

 

$1,624,233

 

$419,201

 

$197,464

 

$386,366

 

$335,381

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at
January 1
 

$959,618

 

$1,071,234

 

$292,297

 

$129,975

 

$298,378

 

$212,006

Actual return on plan assets
 
80,306

 
89,998

 
24,325

 
10,858

 
24,705

 
17,692

Employer contributions
 
82,999

 
84,421

 
19,968

 
10,709

 
15,920

 
20,497

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

$1,041,592

 

$1,169,147

 

$314,349

 

$142,488

 

$317,576

 

$235,144

Funded status
 

($412,718
)
 

($455,086
)
 

($104,852
)
 

($54,976
)
 

($68,790
)
 

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

($412,718
)
 

($455,086
)
 

($104,852
)
 

($54,976
)
 

($68,790
)
 

($100,237
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$701,774

 

$686,337

 

$189,409

 

$94,944

 

$153,544

 

$169,897

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$51,660

 

$—

 

$—

 

$—

 

$—


2015
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$1,485,718

 

$1,666,535

 

$432,169

 

$202,555

 

$418,498

 

$334,312

Service cost
 
26,646

 
34,396

 
7,929

 
3,395

 
6,582

 
7,827

Interest cost
 
61,885

 
69,465

 
18,007

 
8,432

 
17,414

 
13,970

Actuarial (gain)/loss
 
(87,617
)
 
(101,361
)
 
(25,492
)
 
(12,289
)
 
(36,862
)
 
(23,720
)
Benefits paid
 
(86,121
)
 
(104,325
)
 
(24,009
)
 
(11,029
)
 
(22,005
)
 
(20,847
)
Balance at December 31
 

$1,400,511

 

$1,564,710

 

$408,604

 

$191,064

 

$383,627

 

$311,542

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$977,521

 

$1,113,359

 

$301,250

 

$133,344

 

$310,713

 

$217,621

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

 
89,375

 
22,457

 
10,903

 
17,157

 
20,782

Benefits paid
 
(86,121
)
 
(104,325
)
 
(24,009
)
 
(11,029
)
 
(22,005
)
 
(20,847
)
Fair value of assets at December 31
 

$959,618

 

$1,071,234

 

$292,297

 

$129,975

 

$298,378

 

$212,006

Funded status
 

($440,893
)
 

($493,476
)
 

($116,307
)
 

($61,089
)
 

($85,249
)
 

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

($440,893
)
 

($493,476
)
 

($116,307
)
 

($61,089
)
 

($85,249
)
 

($99,536
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$684,552

 

$687,305

 

$190,406

 

$95,941

 

$159,085

 

$159,508

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$51,733

 

$—

 

$—

 

$—

 

$—

Reclassification Out of Accumulated Other Comprehensive Income, Amortization
Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) as of December 31, 2016:
 
Qualified Pension Costs
 
Other Postretirement Costs
 
Non-Qualified Pension Costs
 
Total
 
(In Thousands)
Entergy
 
 
 
 
 
 
 
Amortization of prior service cost

($1,079
)
 

$30,949

 

($456
)
 

$29,414

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

 

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

 

 
(2,007
)
 
(2,007
)
 

($52,054
)
 

$22,701

 

($4,978
)
 

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

$—

 

$7,787

 

($1
)
 

$7,786

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

($3,345
)
 

$4,861

 

($11
)
 

$1,505


Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) as of December 31, 2015:
 
Qualified Pension Costs
 
Other Postretirement Costs
 
Non-Qualified Pension Costs
 
Total
 
(In Thousands)
Entergy
 
 
 
 
 
 
 
Amortization of prior service cost

($1,557
)


$25,905

 

($428
)
 

$23,920

Acceleration of prior service cost due to curtailment
(374
)
 

 

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

 

 
(1,401
)
 
(1,401
)
 

($52,439
)
 

$8,292

 

($4,004
)
 

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

$—



$7,467

 

($3
)
 

$7,464

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

 

 
(14
)
 
(14
)
 

($3,003
)
 

$349

 

($36
)
 

($2,690
)
Estimated Future Benefit Payments
Based upon the same assumptions, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for the Registrant Subsidiaries for their employees will be as follows:
Estimated Future Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2017
 

$76,603

 

$73,648

 

$21,416

 

$8,829

 

$20,614

 

$14,314

2018
 

$77,401

 

$75,927

 

$21,944

 

$9,129

 

$21,230

 

$14,681

2019
 

$78,484

 

$78,351

 

$22,423

 

$9,467

 

$21,753

 

$15,147

2020
 

$79,804

 

$81,148

 

$23,135

 

$9,979

 

$22,429

 

$15,747

2021
 

$81,382

 

$84,705

 

$23,801

 

$10,577

 

$23,048

 

$16,359

2022 - 2026
 

$436,154

 

$479,274

 

$127,886

 

$60,044

 

$122,832

 

$98,295

Estimated Future Non-Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
2017
 

$242

 

$233

 

$137

 

$20

 

$773

2018
 

$351

 

$222

 

$126

 

$20

 

$741

2019
 

$282

 

$211

 

$124

 

$51

 

$716

2020
 

$318

 

$200

 

$245

 

$34

 

$799

2021
 

$282

 

$189

 

$167

 

$36

 

$690

2022 - 2026
 

$2,192

 

$776

 

$901

 

$361

 

$3,637


Estimated Future Other Postretirement Benefits Payments (before Medicare Part D Subsidy)
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2017
 

$16,195

 

$19,284

 

$4,522

 

$4,054

 

$7,137

 

$3,331

2018
 

$16,505

 

$19,986

 

$4,772

 

$4,086

 

$7,576

 

$3,392

2019
 

$16,524

 

$20,700

 

$4,859

 

$4,126

 

$7,904

 

$3,505

2020
 

$16,410

 

$21,218

 

$5,032

 

$4,084

 

$8,155

 

$3,555

2021
 

$16,610

 

$21,804

 

$5,192

 

$4,065

 

$8,443

 

$3,706

2022 - 2026
 

$82,670

 

$114,287

 

$26,500

 

$19,532

 

$42,855

 

$19,376


Estimated Future Medicare Part D Subsidy
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2017
 

$73

 

$75

 

$26

 

$18

 

$30

 

$10

2018
 

$235

 

$242

 

$83

 

$53

 

$93

 

$33

2019
 

$265

 

$268

 

$91

 

$56

 

$100

 

$40

2020
 

$296

 

$297

 

$99

 

$59

 

$108

 

$47

2021
 

$325

 

$330

 

$107

 

$61

 

$115

 

$54

2022 - 2026
 

$2,119

 

$2,193

 

$666

 

$353

 

$723

 

$424

One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in the assumed health care cost trend rate for 2016 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2016
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
 
Increase/(Decrease)
(In Thousands)
Entergy Arkansas
 

$25,743

 

$1,609

 

($21,520
)
 

($1,313
)
Entergy Louisiana
 

$37,874

 

$2,910

 

($31,510
)
 

($2,343
)
Entergy Mississippi
 

$7,997

 

$625

 

($6,710
)
 

($498
)
Entergy New Orleans
 

$4,941

 

$259

 

($4,184
)
 

($214
)
Entergy Texas
 

$14,187

 

$758

 

($11,896
)
 

($619
)
System Energy
 

$7,750

 

$489

 

($6,401
)
 

($394
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2017:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
(In Thousands)
Pension Contributions

$79,386

 

$87,702

 

$19,117

 

$9,904

 

$17,000

 

$18,096

Other Postretirement Contributions

$525

 

$19,284

 

$140

 

$3,669

 

$3,231

 

$690

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2016, 2015, and 2014 contributions to defined contribution plans for their employees were as follows:
 
 
Year
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
2016
 

$3,528

 

$4,746

 

$1,997

 

$708

 

$1,778

2015
 

$3,242

 

$4,324

 

$1,920

 

$721

 

$1,620

2014
 

$3,044

 

$4,133

 

$1,855

 

$710

 

$1,563

Entergy Louisiana [Member] | Non-Qualified Pension Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The following Registrant Subsidiaries participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees.  The net periodic pension cost for their employees for the non-qualified plans for 2016, 2015, and 2014, was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2016

$1,819

 

$231

 

$236

 

$65

 

$504

2015

$446

 

$377

 

$235

 

$64

 

$595

2014

$754

 

$135

 

$190

 

$95

 

$491

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2016 and 2015 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2016

$3,897

 

$2,134

 

$2,296

 

$514

 

$8,665

2015

$4,694

 

$2,550

 

$2,185

 

$468

 

$8,832

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2016 and 2015 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2016

$3,439

 

$2,134

 

$1,961

 

$452

 

$8,333

2015

$4,495

 

$2,538

 

$1,802

 

$417

 

$8,460

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2016 and 2015:
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($242
)
 

($233
)
 

($137
)
 

($20
)
 

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

($3,897
)
 

($2,134
)
 

($2,296
)
 

($515
)
 

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

$2,914

 

$175

 

$876

 

($148
)
 

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

$—

 

$13

 

$—

 

$—

 

$—


2015
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($2,128
)
 

($237
)
 

($119
)
 

($19
)
 

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

($4,694
)
 

($2,550
)
 

($2,185
)
 

($468
)
 

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

$2,356

 

$544

 

$883

 

($136
)
 

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

$—

 

$41

 

$—

 

$—

 

$—

Entergy Louisiana [Member] | Other Postretirement [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2016, 2015, and 2014 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
 
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$3,913

 

$7,476

 

$1,543

 

$622

 

$1,590

 

$1,337

Interest cost on APBO
 
9,297

 
13,041

 
2,835

 
1,791

 
4,154

 
2,117

Expected return on assets
 
(17,855
)
 

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

 
2,926

 
893

 
146

 
2,148

 
1,149

Net other postretirement benefit (income)/cost
 

($5,861
)
 

$15,656

 

($1,180
)
 

($2,803
)
 

($4,405
)
 

($224
)
Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit for the period
 

($1,007
)
 

($4,647
)
 

($6,219
)
 

$—

 

$—

 

$—

Net (gain)/loss
 
3,331

 
(13,117
)
 
8,715

 
5,717

 
13,378

 
4,997

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

 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,472

 
7,787

 
934

 
745

 
2,722

 
1,570

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

$3,540

 

($12,903
)
 

$2,537

 

$6,316

 

$13,952

 

$5,418

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

($2,321
)
 

$2,753

 

$1,357

 

$3,513

 

$9,547

 

$5,194

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

($5,110
)
 

($7,739
)
 

($1,824
)
 

($745
)
 

($2,316
)
 

($1,513
)
Net loss
 

$4,460

 

$1,859

 

$1,675

 

$418

 

$3,303

 

$1,560


2015
 
Entergy Arkansas

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

$6,957

 

$9,893

 

$2,028

 

$818

 

$2,000

 

$1,881

Interest cost on APBO
 
12,518

 
16,311

 
3,436

 
2,608

 
5,366

 
2,511

Expected return on assets
 
(19,190
)
 

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

 
7,118

 
860

 
470

 
2,740

 
1,198

Net other postretirement benefit (income)/cost
 

$3,200

 

$25,855

 

($758
)
 

($1,617
)
 

($2,968
)
 

$481

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

($18,035
)
 

($1,361
)
 

$—

 

$—

 

$—

 

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

 
(5,810
)
 
(4,907
)
 
305

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

 
7,467

 
916

 
709

 
2,723

 
1,465

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

($32,928
)
 

($48,055
)
 

$830

 

($5,571
)
 

($4,924
)
 

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

($29,728
)
 

($22,200
)
 

$72

 

($7,188
)
 

($7,892
)
 

$409

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

($5,472
)
 

($7,783
)
 

($933
)
 

($745
)
 

($2,722
)
 

($1,570
)
Net loss
 

$4,256

 

$2,926

 

$893

 

$146

 

$2,148

 

$1,149


2014
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$5,957

 

$9,414

 

$1,900

 

$868

 

$2,378

 

$2,058

Interest cost on APBO
 
12,261

 
16,642

 
3,655

 
2,805

 
5,652

 
2,611

Expected return on assets
 
(19,135
)
 

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

 
2,723

 
149

 
56

 
801

 
443

Net other postretirement benefit cost
 

($2,091
)
 

$23,165

 

($982
)
 

($1,455
)
 

($2,827
)
 

$561

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

$—

 

($12,845
)
 

$—

 

$—

 

($8,536
)
 

($3,845
)
Net loss
 
55,642

 
61,049

 
9,525

 
6,309

 
24,482

 
10,596

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

 
5,614

 
915

 
709

 
1,300

 
824

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

$56,816

 

$51,095

 

$10,291

 

$6,962

 

$16,445

 

$7,132

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

$54,725

 

$74,260

 

$9,309

 

$5,507

 

$13,618

 

$7,693

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

($2,441
)
 

($7,467
)
 

($916
)
 

($709
)
 

($2,723
)
 

($1,465
)
Net loss
 

$5,356

 

$7,118

 

$860

 

$470

 

$2,740

 

$1,198

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$258,900

 

$356,253

 

$77,382

 

$51,951

 

$114,582

 

$57,645

Service cost
 
3,913

 
7,476

 
1,543

 
622

 
1,590

 
1,337

Interest cost
 
9,297

 
13,041

 
2,835

 
1,791

 
4,154

 
2,117

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

 

 

Plan participant contributions
 
6,330

 
6,273

 
1,721

 
1,213

 
1,927

 
1,390

Actuarial (gain)/loss
 
2,453

 
(13,117
)
 
8,230

 
4,774

 
12,389

 
4,806

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

 
114

 
24

 
16

 
35

 
21

Balance at December 31
 

$258,787

 

$342,500

 

$78,485

 

$55,515

 

$127,700

 

$62,498

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$243,206

 

$—

 

$75,538

 

$69,881

 

$130,374

 

$44,917

Actual return on plan assets
 
16,977

 

 
5,032

 
3,674

 
8,586

 
3,066

Employer contributions
 
5,591

 
16,620

 
685

 
4,320

 
3,159

 
330

Plan participant contributions
 
6,330

 
6,273

 
1,721

 
1,213

 
1,927

 
1,390

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

$250,926

 

$—

 

$75,945

 

$74,236

 

$137,069

 

$44,885

Funded status
 

($7,861
)
 

($342,500
)
 

($2,540
)
 

$18,721

 

$9,369

 

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

$—

 

($19,209
)
 

$—

 

$—

 

$—

 

$—

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

 
9,369

 
(17,613
)
Total funded status
 

($7,861
)
 

($342,500
)
 

($2,540
)
 

$18,721

 

$9,369

 

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

($21,684
)
 

$—

 

($8,511
)
 

($2,172
)
 

($8,296
)
 

($5,332
)
Net loss
 
76,388

 

 
26,416

 
12,029

 
50,036

 
23,405

 
 

$54,704

 

$—

 

$17,905

 

$9,857

 

$41,740

 

$18,073

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($27,735
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
54,700

 

 

 

 

 
 

$—

 

$26,965

 

$—

 

$—

 

$—

 

$—



2015
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$303,716

 

$394,946

 

$83,162

 

$63,779

 

$130,145

 

$60,754

Service cost
 
6,957

 
9,893

 
2,028

 
818

 
2,000

 
1,881

Interest cost
 
12,518

 
16,311

 
3,436

 
2,608

 
5,366

 
2,511

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

 

 

 
(644
)
Plan participant contributions
 
6,818

 
6,864

 
1,884

 
1,259

 
2,092

 
1,530

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

 
825

 
206

 
137

 
306

 
118

Balance at December 31
 

$258,900

 

$356,253

 

$77,382

 

$51,951

 

$114,582

 

$57,645

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$244,191

 

$—

 

$80,935

 

$71,004

 

$135,733

 

$48,293

Actual return on plan assets
 
(3,049
)
 

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

 
17,318

 
661

 
3,654

 
2,618

 
260

Plan participant contributions
 
6,818

 
6,864

 
1,884

 
1,259

 
2,092

 
1,530

Benefits paid
 
(19,476
)
 
(24,182
)
 
(6,927
)
 
(4,532
)
 
(8,275
)
 
(4,532
)
Fair value of assets at December 31
 

$243,206

 

$—

 

$75,538

 

$69,881

 

$130,374

 

$44,917

Funded status
 

($15,694
)
 

($356,253
)
 

($1,844
)
 

$17,930

 

$15,792

 

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

$—

 

($18,857
)
 

$—

 

$—

 

$—

 

$—

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

 
15,792

 
(12,728
)
Total funded status
 

($15,694
)
 

($356,253
)
 

($1,844
)
 

$17,930

 

$15,792

 

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

($26,149
)
 

$—

 

($3,225
)
 

($2,917
)
 

($11,018
)
 

($6,902
)
Net loss
 
77,313

 

 
18,594

 
6,458

 
38,806

 
19,557

 
 

$51,164

 

$—

 

$15,369

 

$3,541

 

$27,788

 

$12,655

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($30,874
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
70,743

 

 

 

 

 
 

$—

 

$39,869

 

$—

 

$—

 

$—

 

$—

Entergy Mississippi [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2016, 2015, and 2014 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components:
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$20,724

 

$28,194

 

$6,250

 

$2,625

 

$5,664

 

$6,263

Interest cost on projected benefit obligation
 
52,219

 
59,478

 
15,245

 
7,256

 
14,228

 
11,966

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

 
47,783

 
11,938

 
6,460

 
9,358

 
10,415

Net pension cost
 

$37,601

 

$47,072

 

$9,510

 

$5,593

 

$5,002

 

$10,808

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

$60,968

 

$46,742

 

$10,942

 

$5,463

 

$3,816

 

$20,805

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

$17,223

 

($1,041
)
 

($996
)
 

($997
)
 

($5,542
)
 

$10,390

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

$54,824

 

$46,031

 

$8,514

 

$4,596

 

($540
)
 

$21,198

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

$46,560

 

$49,417

 

$12,213

 

$6,632

 

$9,241

 

$11,857


2015
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$26,646

 

$34,396

 

$7,929

 

$3,395

 

$6,582

 

$7,827

Interest cost on projected benefit obligation
 
61,885

 
69,465

 
18,007

 
8,432

 
17,414

 
13,970

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

 
59,802

 
14,896

 
8,053

 
12,950

 
13,055

Net pension cost
 

$62,683

 

$72,860

 

$16,412

 

$8,981

 

$12,059

 

$16,581

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

$16,687

 

$16,618

 

$6,329

 

$1,853

 

($4,488
)
 

$101

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

($37,567
)
 

($43,184
)
 

($8,567
)
 

($6,200
)
 

($17,438
)
 

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

$25,116

 

$29,676

 

$7,845

 

$2,781

 

($5,379
)
 

$3,627

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

$43,747

 

$47,809

 

$11,938

 

$6,460

 

$9,358

 

$10,414


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

$20,090

 

$25,706

 

$6,094

 

$2,666

 

$5,142

 

$5,785

Interest cost on projected benefit obligation
 
59,537

 
66,984

 
17,273

 
8,164

 
17,746

 
13,561

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

 

 

 

 

 
2

Recognized net loss
 
35,956

 
40,446

 
9,415

 
5,796

 
9,356

 
9,500

Net pension cost
 

$42,365

 

$49,390

 

$9,988

 

$6,607

 

$8,521

 

$12,229

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

$300,907

 

$318,932

 

$88,199

 

$38,161

 

$65,363

 

$60,763

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

 

 

 

 

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

$264,951

 

$278,486

 

$78,784

 

$32,365

 

$56,007

 

$51,261

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

$307,316

 

$327,876

 

$88,772

 

$38,972

 

$64,528

 

$63,490

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

$54,254

 

$59,802

 

$14,896

 

$8,053

 

$12,950

 

$13,055

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified pension obligations, plan assets, funded status, amounts recognized in the Balance Sheets for the Registrant Subsidiaries as of December 31, 2016 and 2015 are as follows:
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$1,400,511

 

$1,564,710

 

$408,604

 

$191,064

 

$383,627

 

$311,542

Service cost
 
20,724

 
28,194

 
6,250

 
2,625

 
5,664

 
6,263

Interest cost
 
52,219

 
59,478

 
15,245

 
7,256

 
14,228

 
11,966

Actuarial (gain)/loss
 
62,187

 
48,357

 
11,343

 
5,573

 
4,274

 
20,661

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

$1,454,310

 

$1,624,233

 

$419,201

 

$197,464

 

$386,366

 

$335,381

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at
January 1
 

$959,618

 

$1,071,234

 

$292,297

 

$129,975

 

$298,378

 

$212,006

Actual return on plan assets
 
80,306

 
89,998

 
24,325

 
10,858

 
24,705

 
17,692

Employer contributions
 
82,999

 
84,421

 
19,968

 
10,709

 
15,920

 
20,497

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

$1,041,592

 

$1,169,147

 

$314,349

 

$142,488

 

$317,576

 

$235,144

Funded status
 

($412,718
)
 

($455,086
)
 

($104,852
)
 

($54,976
)
 

($68,790
)
 

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

($412,718
)
 

($455,086
)
 

($104,852
)
 

($54,976
)
 

($68,790
)
 

($100,237
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$701,774

 

$686,337

 

$189,409

 

$94,944

 

$153,544

 

$169,897

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$51,660

 

$—

 

$—

 

$—

 

$—


2015
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$1,485,718

 

$1,666,535

 

$432,169

 

$202,555

 

$418,498

 

$334,312

Service cost
 
26,646

 
34,396

 
7,929

 
3,395

 
6,582

 
7,827

Interest cost
 
61,885

 
69,465

 
18,007

 
8,432

 
17,414

 
13,970

Actuarial (gain)/loss
 
(87,617
)
 
(101,361
)
 
(25,492
)
 
(12,289
)
 
(36,862
)
 
(23,720
)
Benefits paid
 
(86,121
)
 
(104,325
)
 
(24,009
)
 
(11,029
)
 
(22,005
)
 
(20,847
)
Balance at December 31
 

$1,400,511

 

$1,564,710

 

$408,604

 

$191,064

 

$383,627

 

$311,542

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$977,521

 

$1,113,359

 

$301,250

 

$133,344

 

$310,713

 

$217,621

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

 
89,375

 
22,457

 
10,903

 
17,157

 
20,782

Benefits paid
 
(86,121
)
 
(104,325
)
 
(24,009
)
 
(11,029
)
 
(22,005
)
 
(20,847
)
Fair value of assets at December 31
 

$959,618

 

$1,071,234

 

$292,297

 

$129,975

 

$298,378

 

$212,006

Funded status
 

($440,893
)
 

($493,476
)
 

($116,307
)
 

($61,089
)
 

($85,249
)
 

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

($440,893
)
 

($493,476
)
 

($116,307
)
 

($61,089
)
 

($85,249
)
 

($99,536
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$684,552

 

$687,305

 

$190,406

 

$95,941

 

$159,085

 

$159,508

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$51,733

 

$—

 

$—

 

$—

 

$—

Estimated Future Benefit Payments
Based upon the same assumptions, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for the Registrant Subsidiaries for their employees will be as follows:
Estimated Future Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2017
 

$76,603

 

$73,648

 

$21,416

 

$8,829

 

$20,614

 

$14,314

2018
 

$77,401

 

$75,927

 

$21,944

 

$9,129

 

$21,230

 

$14,681

2019
 

$78,484

 

$78,351

 

$22,423

 

$9,467

 

$21,753

 

$15,147

2020
 

$79,804

 

$81,148

 

$23,135

 

$9,979

 

$22,429

 

$15,747

2021
 

$81,382

 

$84,705

 

$23,801

 

$10,577

 

$23,048

 

$16,359

2022 - 2026
 

$436,154

 

$479,274

 

$127,886

 

$60,044

 

$122,832

 

$98,295

Estimated Future Non-Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
2017
 

$242

 

$233

 

$137

 

$20

 

$773

2018
 

$351

 

$222

 

$126

 

$20

 

$741

2019
 

$282

 

$211

 

$124

 

$51

 

$716

2020
 

$318

 

$200

 

$245

 

$34

 

$799

2021
 

$282

 

$189

 

$167

 

$36

 

$690

2022 - 2026
 

$2,192

 

$776

 

$901

 

$361

 

$3,637


Estimated Future Other Postretirement Benefits Payments (before Medicare Part D Subsidy)
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2017
 

$16,195

 

$19,284

 

$4,522

 

$4,054

 

$7,137

 

$3,331

2018
 

$16,505

 

$19,986

 

$4,772

 

$4,086

 

$7,576

 

$3,392

2019
 

$16,524

 

$20,700

 

$4,859

 

$4,126

 

$7,904

 

$3,505

2020
 

$16,410

 

$21,218

 

$5,032

 

$4,084

 

$8,155

 

$3,555

2021
 

$16,610

 

$21,804

 

$5,192

 

$4,065

 

$8,443

 

$3,706

2022 - 2026
 

$82,670

 

$114,287

 

$26,500

 

$19,532

 

$42,855

 

$19,376


Estimated Future Medicare Part D Subsidy
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2017
 

$73

 

$75

 

$26

 

$18

 

$30

 

$10

2018
 

$235

 

$242

 

$83

 

$53

 

$93

 

$33

2019
 

$265

 

$268

 

$91

 

$56

 

$100

 

$40

2020
 

$296

 

$297

 

$99

 

$59

 

$108

 

$47

2021
 

$325

 

$330

 

$107

 

$61

 

$115

 

$54

2022 - 2026
 

$2,119

 

$2,193

 

$666

 

$353

 

$723

 

$424

One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in the assumed health care cost trend rate for 2016 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2016
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
 
Increase/(Decrease)
(In Thousands)
Entergy Arkansas
 

$25,743

 

$1,609

 

($21,520
)
 

($1,313
)
Entergy Louisiana
 

$37,874

 

$2,910

 

($31,510
)
 

($2,343
)
Entergy Mississippi
 

$7,997

 

$625

 

($6,710
)
 

($498
)
Entergy New Orleans
 

$4,941

 

$259

 

($4,184
)
 

($214
)
Entergy Texas
 

$14,187

 

$758

 

($11,896
)
 

($619
)
System Energy
 

$7,750

 

$489

 

($6,401
)
 

($394
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2017:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
(In Thousands)
Pension Contributions

$79,386

 

$87,702

 

$19,117

 

$9,904

 

$17,000

 

$18,096

Other Postretirement Contributions

$525

 

$19,284

 

$140

 

$3,669

 

$3,231

 

$690

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2016, 2015, and 2014 contributions to defined contribution plans for their employees were as follows:
 
 
Year
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
2016
 

$3,528

 

$4,746

 

$1,997

 

$708

 

$1,778

2015
 

$3,242

 

$4,324

 

$1,920

 

$721

 

$1,620

2014
 

$3,044

 

$4,133

 

$1,855

 

$710

 

$1,563

Entergy Mississippi [Member] | Non-Qualified Pension Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The following Registrant Subsidiaries participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees.  The net periodic pension cost for their employees for the non-qualified plans for 2016, 2015, and 2014, was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2016

$1,819

 

$231

 

$236

 

$65

 

$504

2015

$446

 

$377

 

$235

 

$64

 

$595

2014

$754

 

$135

 

$190

 

$95

 

$491

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2016 and 2015 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2016

$3,897

 

$2,134

 

$2,296

 

$514

 

$8,665

2015

$4,694

 

$2,550

 

$2,185

 

$468

 

$8,832

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2016 and 2015 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2016

$3,439

 

$2,134

 

$1,961

 

$452

 

$8,333

2015

$4,495

 

$2,538

 

$1,802

 

$417

 

$8,460

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2016 and 2015:
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($242
)
 

($233
)
 

($137
)
 

($20
)
 

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

($3,897
)
 

($2,134
)
 

($2,296
)
 

($515
)
 

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

$2,914

 

$175

 

$876

 

($148
)
 

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

$—

 

$13

 

$—

 

$—

 

$—


2015
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($2,128
)
 

($237
)
 

($119
)
 

($19
)
 

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

($4,694
)
 

($2,550
)
 

($2,185
)
 

($468
)
 

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

$2,356

 

$544

 

$883

 

($136
)
 

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

$—

 

$41

 

$—

 

$—

 

$—

Entergy Mississippi [Member] | Other Postretirement [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2016, 2015, and 2014 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
 
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$3,913

 

$7,476

 

$1,543

 

$622

 

$1,590

 

$1,337

Interest cost on APBO
 
9,297

 
13,041

 
2,835

 
1,791

 
4,154

 
2,117

Expected return on assets
 
(17,855
)
 

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

 
2,926

 
893

 
146

 
2,148

 
1,149

Net other postretirement benefit (income)/cost
 

($5,861
)
 

$15,656

 

($1,180
)
 

($2,803
)
 

($4,405
)
 

($224
)
Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit for the period
 

($1,007
)
 

($4,647
)
 

($6,219
)
 

$—

 

$—

 

$—

Net (gain)/loss
 
3,331

 
(13,117
)
 
8,715

 
5,717

 
13,378

 
4,997

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

 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,472

 
7,787

 
934

 
745

 
2,722

 
1,570

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

$3,540

 

($12,903
)
 

$2,537

 

$6,316

 

$13,952

 

$5,418

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

($2,321
)
 

$2,753

 

$1,357

 

$3,513

 

$9,547

 

$5,194

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

($5,110
)
 

($7,739
)
 

($1,824
)
 

($745
)
 

($2,316
)
 

($1,513
)
Net loss
 

$4,460

 

$1,859

 

$1,675

 

$418

 

$3,303

 

$1,560


2015
 
Entergy Arkansas

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

$6,957

 

$9,893

 

$2,028

 

$818

 

$2,000

 

$1,881

Interest cost on APBO
 
12,518

 
16,311

 
3,436

 
2,608

 
5,366

 
2,511

Expected return on assets
 
(19,190
)
 

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

 
7,118

 
860

 
470

 
2,740

 
1,198

Net other postretirement benefit (income)/cost
 

$3,200

 

$25,855

 

($758
)
 

($1,617
)
 

($2,968
)
 

$481

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

($18,035
)
 

($1,361
)
 

$—

 

$—

 

$—

 

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

 
(5,810
)
 
(4,907
)
 
305

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

 
7,467

 
916

 
709

 
2,723

 
1,465

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

($32,928
)
 

($48,055
)
 

$830

 

($5,571
)
 

($4,924
)
 

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

($29,728
)
 

($22,200
)
 

$72

 

($7,188
)
 

($7,892
)
 

$409

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

($5,472
)
 

($7,783
)
 

($933
)
 

($745
)
 

($2,722
)
 

($1,570
)
Net loss
 

$4,256

 

$2,926

 

$893

 

$146

 

$2,148

 

$1,149


2014
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$5,957

 

$9,414

 

$1,900

 

$868

 

$2,378

 

$2,058

Interest cost on APBO
 
12,261

 
16,642

 
3,655

 
2,805

 
5,652

 
2,611

Expected return on assets
 
(19,135
)
 

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

 
2,723

 
149

 
56

 
801

 
443

Net other postretirement benefit cost
 

($2,091
)
 

$23,165

 

($982
)
 

($1,455
)
 

($2,827
)
 

$561

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

$—

 

($12,845
)
 

$—

 

$—

 

($8,536
)
 

($3,845
)
Net loss
 
55,642

 
61,049

 
9,525

 
6,309

 
24,482

 
10,596

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

 
5,614

 
915

 
709

 
1,300

 
824

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

$56,816

 

$51,095

 

$10,291

 

$6,962

 

$16,445

 

$7,132

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

$54,725

 

$74,260

 

$9,309

 

$5,507

 

$13,618

 

$7,693

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

($2,441
)
 

($7,467
)
 

($916
)
 

($709
)
 

($2,723
)
 

($1,465
)
Net loss
 

$5,356

 

$7,118

 

$860

 

$470

 

$2,740

 

$1,198

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$258,900

 

$356,253

 

$77,382

 

$51,951

 

$114,582

 

$57,645

Service cost
 
3,913

 
7,476

 
1,543

 
622

 
1,590

 
1,337

Interest cost
 
9,297

 
13,041

 
2,835

 
1,791

 
4,154

 
2,117

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

 

 

Plan participant contributions
 
6,330

 
6,273

 
1,721

 
1,213

 
1,927

 
1,390

Actuarial (gain)/loss
 
2,453

 
(13,117
)
 
8,230

 
4,774

 
12,389

 
4,806

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

 
114

 
24

 
16

 
35

 
21

Balance at December 31
 

$258,787

 

$342,500

 

$78,485

 

$55,515

 

$127,700

 

$62,498

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$243,206

 

$—

 

$75,538

 

$69,881

 

$130,374

 

$44,917

Actual return on plan assets
 
16,977

 

 
5,032

 
3,674

 
8,586

 
3,066

Employer contributions
 
5,591

 
16,620

 
685

 
4,320

 
3,159

 
330

Plan participant contributions
 
6,330

 
6,273

 
1,721

 
1,213

 
1,927

 
1,390

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

$250,926

 

$—

 

$75,945

 

$74,236

 

$137,069

 

$44,885

Funded status
 

($7,861
)
 

($342,500
)
 

($2,540
)
 

$18,721

 

$9,369

 

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

$—

 

($19,209
)
 

$—

 

$—

 

$—

 

$—

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

 
9,369

 
(17,613
)
Total funded status
 

($7,861
)
 

($342,500
)
 

($2,540
)
 

$18,721

 

$9,369

 

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

($21,684
)
 

$—

 

($8,511
)
 

($2,172
)
 

($8,296
)
 

($5,332
)
Net loss
 
76,388

 

 
26,416

 
12,029

 
50,036

 
23,405

 
 

$54,704

 

$—

 

$17,905

 

$9,857

 

$41,740

 

$18,073

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($27,735
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
54,700

 

 

 

 

 
 

$—

 

$26,965

 

$—

 

$—

 

$—

 

$—



2015
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$303,716

 

$394,946

 

$83,162

 

$63,779

 

$130,145

 

$60,754

Service cost
 
6,957

 
9,893

 
2,028

 
818

 
2,000

 
1,881

Interest cost
 
12,518

 
16,311

 
3,436

 
2,608

 
5,366

 
2,511

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

 

 

 
(644
)
Plan participant contributions
 
6,818

 
6,864

 
1,884

 
1,259

 
2,092

 
1,530

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

 
825

 
206

 
137

 
306

 
118

Balance at December 31
 

$258,900

 

$356,253

 

$77,382

 

$51,951

 

$114,582

 

$57,645

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$244,191

 

$—

 

$80,935

 

$71,004

 

$135,733

 

$48,293

Actual return on plan assets
 
(3,049
)
 

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

 
17,318

 
661

 
3,654

 
2,618

 
260

Plan participant contributions
 
6,818

 
6,864

 
1,884

 
1,259

 
2,092

 
1,530

Benefits paid
 
(19,476
)
 
(24,182
)
 
(6,927
)
 
(4,532
)
 
(8,275
)
 
(4,532
)
Fair value of assets at December 31
 

$243,206

 

$—

 

$75,538

 

$69,881

 

$130,374

 

$44,917

Funded status
 

($15,694
)
 

($356,253
)
 

($1,844
)
 

$17,930

 

$15,792

 

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

$—

 

($18,857
)
 

$—

 

$—

 

$—

 

$—

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

 
15,792

 
(12,728
)
Total funded status
 

($15,694
)
 

($356,253
)
 

($1,844
)
 

$17,930

 

$15,792

 

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

($26,149
)
 

$—

 

($3,225
)
 

($2,917
)
 

($11,018
)
 

($6,902
)
Net loss
 
77,313

 

 
18,594

 
6,458

 
38,806

 
19,557

 
 

$51,164

 

$—

 

$15,369

 

$3,541

 

$27,788

 

$12,655

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($30,874
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
70,743

 

 

 

 

 
 

$—

 

$39,869

 

$—

 

$—

 

$—

 

$—

Entergy New Orleans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2016, 2015, and 2014 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components:
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$20,724

 

$28,194

 

$6,250

 

$2,625

 

$5,664

 

$6,263

Interest cost on projected benefit obligation
 
52,219

 
59,478

 
15,245

 
7,256

 
14,228

 
11,966

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

 
47,783

 
11,938

 
6,460

 
9,358

 
10,415

Net pension cost
 

$37,601

 

$47,072

 

$9,510

 

$5,593

 

$5,002

 

$10,808

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

$60,968

 

$46,742

 

$10,942

 

$5,463

 

$3,816

 

$20,805

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

$17,223

 

($1,041
)
 

($996
)
 

($997
)
 

($5,542
)
 

$10,390

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

$54,824

 

$46,031

 

$8,514

 

$4,596

 

($540
)
 

$21,198

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

$46,560

 

$49,417

 

$12,213

 

$6,632

 

$9,241

 

$11,857


2015
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$26,646

 

$34,396

 

$7,929

 

$3,395

 

$6,582

 

$7,827

Interest cost on projected benefit obligation
 
61,885

 
69,465

 
18,007

 
8,432

 
17,414

 
13,970

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

 
59,802

 
14,896

 
8,053

 
12,950

 
13,055

Net pension cost
 

$62,683

 

$72,860

 

$16,412

 

$8,981

 

$12,059

 

$16,581

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

$16,687

 

$16,618

 

$6,329

 

$1,853

 

($4,488
)
 

$101

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

($37,567
)
 

($43,184
)
 

($8,567
)
 

($6,200
)
 

($17,438
)
 

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

$25,116

 

$29,676

 

$7,845

 

$2,781

 

($5,379
)
 

$3,627

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

$43,747

 

$47,809

 

$11,938

 

$6,460

 

$9,358

 

$10,414


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

$20,090

 

$25,706

 

$6,094

 

$2,666

 

$5,142

 

$5,785

Interest cost on projected benefit obligation
 
59,537

 
66,984

 
17,273

 
8,164

 
17,746

 
13,561

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

 

 

 

 

 
2

Recognized net loss
 
35,956

 
40,446

 
9,415

 
5,796

 
9,356

 
9,500

Net pension cost
 

$42,365

 

$49,390

 

$9,988

 

$6,607

 

$8,521

 

$12,229

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

$300,907

 

$318,932

 

$88,199

 

$38,161

 

$65,363

 

$60,763

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

 

 

 

 

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

$264,951

 

$278,486

 

$78,784

 

$32,365

 

$56,007

 

$51,261

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

$307,316

 

$327,876

 

$88,772

 

$38,972

 

$64,528

 

$63,490

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

$54,254

 

$59,802

 

$14,896

 

$8,053

 

$12,950

 

$13,055

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified pension obligations, plan assets, funded status, amounts recognized in the Balance Sheets for the Registrant Subsidiaries as of December 31, 2016 and 2015 are as follows:
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$1,400,511

 

$1,564,710

 

$408,604

 

$191,064

 

$383,627

 

$311,542

Service cost
 
20,724

 
28,194

 
6,250

 
2,625

 
5,664

 
6,263

Interest cost
 
52,219

 
59,478

 
15,245

 
7,256

 
14,228

 
11,966

Actuarial (gain)/loss
 
62,187

 
48,357

 
11,343

 
5,573

 
4,274

 
20,661

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

$1,454,310

 

$1,624,233

 

$419,201

 

$197,464

 

$386,366

 

$335,381

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at
January 1
 

$959,618

 

$1,071,234

 

$292,297

 

$129,975

 

$298,378

 

$212,006

Actual return on plan assets
 
80,306

 
89,998

 
24,325

 
10,858

 
24,705

 
17,692

Employer contributions
 
82,999

 
84,421

 
19,968

 
10,709

 
15,920

 
20,497

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

$1,041,592

 

$1,169,147

 

$314,349

 

$142,488

 

$317,576

 

$235,144

Funded status
 

($412,718
)
 

($455,086
)
 

($104,852
)
 

($54,976
)
 

($68,790
)
 

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

($412,718
)
 

($455,086
)
 

($104,852
)
 

($54,976
)
 

($68,790
)
 

($100,237
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$701,774

 

$686,337

 

$189,409

 

$94,944

 

$153,544

 

$169,897

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$51,660

 

$—

 

$—

 

$—

 

$—


2015
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$1,485,718

 

$1,666,535

 

$432,169

 

$202,555

 

$418,498

 

$334,312

Service cost
 
26,646

 
34,396

 
7,929

 
3,395

 
6,582

 
7,827

Interest cost
 
61,885

 
69,465

 
18,007

 
8,432

 
17,414

 
13,970

Actuarial (gain)/loss
 
(87,617
)
 
(101,361
)
 
(25,492
)
 
(12,289
)
 
(36,862
)
 
(23,720
)
Benefits paid
 
(86,121
)
 
(104,325
)
 
(24,009
)
 
(11,029
)
 
(22,005
)
 
(20,847
)
Balance at December 31
 

$1,400,511

 

$1,564,710

 

$408,604

 

$191,064

 

$383,627

 

$311,542

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$977,521

 

$1,113,359

 

$301,250

 

$133,344

 

$310,713

 

$217,621

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

 
89,375

 
22,457

 
10,903

 
17,157

 
20,782

Benefits paid
 
(86,121
)
 
(104,325
)
 
(24,009
)
 
(11,029
)
 
(22,005
)
 
(20,847
)
Fair value of assets at December 31
 

$959,618

 

$1,071,234

 

$292,297

 

$129,975

 

$298,378

 

$212,006

Funded status
 

($440,893
)
 

($493,476
)
 

($116,307
)
 

($61,089
)
 

($85,249
)
 

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

($440,893
)
 

($493,476
)
 

($116,307
)
 

($61,089
)
 

($85,249
)
 

($99,536
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$684,552

 

$687,305

 

$190,406

 

$95,941

 

$159,085

 

$159,508

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$51,733

 

$—

 

$—

 

$—

 

$—

Estimated Future Benefit Payments
Based upon the same assumptions, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for the Registrant Subsidiaries for their employees will be as follows:
Estimated Future Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2017
 

$76,603

 

$73,648

 

$21,416

 

$8,829

 

$20,614

 

$14,314

2018
 

$77,401

 

$75,927

 

$21,944

 

$9,129

 

$21,230

 

$14,681

2019
 

$78,484

 

$78,351

 

$22,423

 

$9,467

 

$21,753

 

$15,147

2020
 

$79,804

 

$81,148

 

$23,135

 

$9,979

 

$22,429

 

$15,747

2021
 

$81,382

 

$84,705

 

$23,801

 

$10,577

 

$23,048

 

$16,359

2022 - 2026
 

$436,154

 

$479,274

 

$127,886

 

$60,044

 

$122,832

 

$98,295

Estimated Future Non-Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
2017
 

$242

 

$233

 

$137

 

$20

 

$773

2018
 

$351

 

$222

 

$126

 

$20

 

$741

2019
 

$282

 

$211

 

$124

 

$51

 

$716

2020
 

$318

 

$200

 

$245

 

$34

 

$799

2021
 

$282

 

$189

 

$167

 

$36

 

$690

2022 - 2026
 

$2,192

 

$776

 

$901

 

$361

 

$3,637


Estimated Future Other Postretirement Benefits Payments (before Medicare Part D Subsidy)
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2017
 

$16,195

 

$19,284

 

$4,522

 

$4,054

 

$7,137

 

$3,331

2018
 

$16,505

 

$19,986

 

$4,772

 

$4,086

 

$7,576

 

$3,392

2019
 

$16,524

 

$20,700

 

$4,859

 

$4,126

 

$7,904

 

$3,505

2020
 

$16,410

 

$21,218

 

$5,032

 

$4,084

 

$8,155

 

$3,555

2021
 

$16,610

 

$21,804

 

$5,192

 

$4,065

 

$8,443

 

$3,706

2022 - 2026
 

$82,670

 

$114,287

 

$26,500

 

$19,532

 

$42,855

 

$19,376


Estimated Future Medicare Part D Subsidy
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2017
 

$73

 

$75

 

$26

 

$18

 

$30

 

$10

2018
 

$235

 

$242

 

$83

 

$53

 

$93

 

$33

2019
 

$265

 

$268

 

$91

 

$56

 

$100

 

$40

2020
 

$296

 

$297

 

$99

 

$59

 

$108

 

$47

2021
 

$325

 

$330

 

$107

 

$61

 

$115

 

$54

2022 - 2026
 

$2,119

 

$2,193

 

$666

 

$353

 

$723

 

$424

One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in the assumed health care cost trend rate for 2016 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2016
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
 
Increase/(Decrease)
(In Thousands)
Entergy Arkansas
 

$25,743

 

$1,609

 

($21,520
)
 

($1,313
)
Entergy Louisiana
 

$37,874

 

$2,910

 

($31,510
)
 

($2,343
)
Entergy Mississippi
 

$7,997

 

$625

 

($6,710
)
 

($498
)
Entergy New Orleans
 

$4,941

 

$259

 

($4,184
)
 

($214
)
Entergy Texas
 

$14,187

 

$758

 

($11,896
)
 

($619
)
System Energy
 

$7,750

 

$489

 

($6,401
)
 

($394
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2017:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
(In Thousands)
Pension Contributions

$79,386

 

$87,702

 

$19,117

 

$9,904

 

$17,000

 

$18,096

Other Postretirement Contributions

$525

 

$19,284

 

$140

 

$3,669

 

$3,231

 

$690

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2016, 2015, and 2014 contributions to defined contribution plans for their employees were as follows:
 
 
Year
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
2016
 

$3,528

 

$4,746

 

$1,997

 

$708

 

$1,778

2015
 

$3,242

 

$4,324

 

$1,920

 

$721

 

$1,620

2014
 

$3,044

 

$4,133

 

$1,855

 

$710

 

$1,563

Entergy New Orleans [Member] | Non-Qualified Pension Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The following Registrant Subsidiaries participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees.  The net periodic pension cost for their employees for the non-qualified plans for 2016, 2015, and 2014, was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2016

$1,819

 

$231

 

$236

 

$65

 

$504

2015

$446

 

$377

 

$235

 

$64

 

$595

2014

$754

 

$135

 

$190

 

$95

 

$491

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2016 and 2015 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2016

$3,897

 

$2,134

 

$2,296

 

$514

 

$8,665

2015

$4,694

 

$2,550

 

$2,185

 

$468

 

$8,832

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2016 and 2015 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2016

$3,439

 

$2,134

 

$1,961

 

$452

 

$8,333

2015

$4,495

 

$2,538

 

$1,802

 

$417

 

$8,460

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2016 and 2015:
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($242
)
 

($233
)
 

($137
)
 

($20
)
 

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

($3,897
)
 

($2,134
)
 

($2,296
)
 

($515
)
 

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

$2,914

 

$175

 

$876

 

($148
)
 

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

$—

 

$13

 

$—

 

$—

 

$—


2015
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($2,128
)
 

($237
)
 

($119
)
 

($19
)
 

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

($4,694
)
 

($2,550
)
 

($2,185
)
 

($468
)
 

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

$2,356

 

$544

 

$883

 

($136
)
 

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

$—

 

$41

 

$—

 

$—

 

$—

Entergy New Orleans [Member] | Other Postretirement [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2016, 2015, and 2014 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
 
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$3,913

 

$7,476

 

$1,543

 

$622

 

$1,590

 

$1,337

Interest cost on APBO
 
9,297

 
13,041

 
2,835

 
1,791

 
4,154

 
2,117

Expected return on assets
 
(17,855
)
 

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

 
2,926

 
893

 
146

 
2,148

 
1,149

Net other postretirement benefit (income)/cost
 

($5,861
)
 

$15,656

 

($1,180
)
 

($2,803
)
 

($4,405
)
 

($224
)
Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit for the period
 

($1,007
)
 

($4,647
)
 

($6,219
)
 

$—

 

$—

 

$—

Net (gain)/loss
 
3,331

 
(13,117
)
 
8,715

 
5,717

 
13,378

 
4,997

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

 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,472

 
7,787

 
934

 
745

 
2,722

 
1,570

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

$3,540

 

($12,903
)
 

$2,537

 

$6,316

 

$13,952

 

$5,418

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

($2,321
)
 

$2,753

 

$1,357

 

$3,513

 

$9,547

 

$5,194

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

($5,110
)
 

($7,739
)
 

($1,824
)
 

($745
)
 

($2,316
)
 

($1,513
)
Net loss
 

$4,460

 

$1,859

 

$1,675

 

$418

 

$3,303

 

$1,560


2015
 
Entergy Arkansas

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

$6,957

 

$9,893

 

$2,028

 

$818

 

$2,000

 

$1,881

Interest cost on APBO
 
12,518

 
16,311

 
3,436

 
2,608

 
5,366

 
2,511

Expected return on assets
 
(19,190
)
 

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

 
7,118

 
860

 
470

 
2,740

 
1,198

Net other postretirement benefit (income)/cost
 

$3,200

 

$25,855

 

($758
)
 

($1,617
)
 

($2,968
)
 

$481

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

($18,035
)
 

($1,361
)
 

$—

 

$—

 

$—

 

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

 
(5,810
)
 
(4,907
)
 
305

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

 
7,467

 
916

 
709

 
2,723

 
1,465

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

($32,928
)
 

($48,055
)
 

$830

 

($5,571
)
 

($4,924
)
 

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

($29,728
)
 

($22,200
)
 

$72

 

($7,188
)
 

($7,892
)
 

$409

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

($5,472
)
 

($7,783
)
 

($933
)
 

($745
)
 

($2,722
)
 

($1,570
)
Net loss
 

$4,256

 

$2,926

 

$893

 

$146

 

$2,148

 

$1,149


2014
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$5,957

 

$9,414

 

$1,900

 

$868

 

$2,378

 

$2,058

Interest cost on APBO
 
12,261

 
16,642

 
3,655

 
2,805

 
5,652

 
2,611

Expected return on assets
 
(19,135
)
 

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

 
2,723

 
149

 
56

 
801

 
443

Net other postretirement benefit cost
 

($2,091
)
 

$23,165

 

($982
)
 

($1,455
)
 

($2,827
)
 

$561

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

$—

 

($12,845
)
 

$—

 

$—

 

($8,536
)
 

($3,845
)
Net loss
 
55,642

 
61,049

 
9,525

 
6,309

 
24,482

 
10,596

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

 
5,614

 
915

 
709

 
1,300

 
824

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

$56,816

 

$51,095

 

$10,291

 

$6,962

 

$16,445

 

$7,132

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

$54,725

 

$74,260

 

$9,309

 

$5,507

 

$13,618

 

$7,693

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

($2,441
)
 

($7,467
)
 

($916
)
 

($709
)
 

($2,723
)
 

($1,465
)
Net loss
 

$5,356

 

$7,118

 

$860

 

$470

 

$2,740

 

$1,198

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$258,900

 

$356,253

 

$77,382

 

$51,951

 

$114,582

 

$57,645

Service cost
 
3,913

 
7,476

 
1,543

 
622

 
1,590

 
1,337

Interest cost
 
9,297

 
13,041

 
2,835

 
1,791

 
4,154

 
2,117

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

 

 

Plan participant contributions
 
6,330

 
6,273

 
1,721

 
1,213

 
1,927

 
1,390

Actuarial (gain)/loss
 
2,453

 
(13,117
)
 
8,230

 
4,774

 
12,389

 
4,806

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

 
114

 
24

 
16

 
35

 
21

Balance at December 31
 

$258,787

 

$342,500

 

$78,485

 

$55,515

 

$127,700

 

$62,498

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$243,206

 

$—

 

$75,538

 

$69,881

 

$130,374

 

$44,917

Actual return on plan assets
 
16,977

 

 
5,032

 
3,674

 
8,586

 
3,066

Employer contributions
 
5,591

 
16,620

 
685

 
4,320

 
3,159

 
330

Plan participant contributions
 
6,330

 
6,273

 
1,721

 
1,213

 
1,927

 
1,390

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

$250,926

 

$—

 

$75,945

 

$74,236

 

$137,069

 

$44,885

Funded status
 

($7,861
)
 

($342,500
)
 

($2,540
)
 

$18,721

 

$9,369

 

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

$—

 

($19,209
)
 

$—

 

$—

 

$—

 

$—

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

 
9,369

 
(17,613
)
Total funded status
 

($7,861
)
 

($342,500
)
 

($2,540
)
 

$18,721

 

$9,369

 

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

($21,684
)
 

$—

 

($8,511
)
 

($2,172
)
 

($8,296
)
 

($5,332
)
Net loss
 
76,388

 

 
26,416

 
12,029

 
50,036

 
23,405

 
 

$54,704

 

$—

 

$17,905

 

$9,857

 

$41,740

 

$18,073

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($27,735
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
54,700

 

 

 

 

 
 

$—

 

$26,965

 

$—

 

$—

 

$—

 

$—



2015
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$303,716

 

$394,946

 

$83,162

 

$63,779

 

$130,145

 

$60,754

Service cost
 
6,957

 
9,893

 
2,028

 
818

 
2,000

 
1,881

Interest cost
 
12,518

 
16,311

 
3,436

 
2,608

 
5,366

 
2,511

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

 

 

 
(644
)
Plan participant contributions
 
6,818

 
6,864

 
1,884

 
1,259

 
2,092

 
1,530

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

 
825

 
206

 
137

 
306

 
118

Balance at December 31
 

$258,900

 

$356,253

 

$77,382

 

$51,951

 

$114,582

 

$57,645

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$244,191

 

$—

 

$80,935

 

$71,004

 

$135,733

 

$48,293

Actual return on plan assets
 
(3,049
)
 

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

 
17,318

 
661

 
3,654

 
2,618

 
260

Plan participant contributions
 
6,818

 
6,864

 
1,884

 
1,259

 
2,092

 
1,530

Benefits paid
 
(19,476
)
 
(24,182
)
 
(6,927
)
 
(4,532
)
 
(8,275
)
 
(4,532
)
Fair value of assets at December 31
 

$243,206

 

$—

 

$75,538

 

$69,881

 

$130,374

 

$44,917

Funded status
 

($15,694
)
 

($356,253
)
 

($1,844
)
 

$17,930

 

$15,792

 

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

$—

 

($18,857
)
 

$—

 

$—

 

$—

 

$—

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

 
15,792

 
(12,728
)
Total funded status
 

($15,694
)
 

($356,253
)
 

($1,844
)
 

$17,930

 

$15,792

 

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

($26,149
)
 

$—

 

($3,225
)
 

($2,917
)
 

($11,018
)
 

($6,902
)
Net loss
 
77,313

 

 
18,594

 
6,458

 
38,806

 
19,557

 
 

$51,164

 

$—

 

$15,369

 

$3,541

 

$27,788

 

$12,655

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($30,874
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
70,743

 

 

 

 

 
 

$—

 

$39,869

 

$—

 

$—

 

$—

 

$—

Entergy Texas [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2016, 2015, and 2014 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components:
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$20,724

 

$28,194

 

$6,250

 

$2,625

 

$5,664

 

$6,263

Interest cost on projected benefit obligation
 
52,219

 
59,478

 
15,245

 
7,256

 
14,228

 
11,966

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

 
47,783

 
11,938

 
6,460

 
9,358

 
10,415

Net pension cost
 

$37,601

 

$47,072

 

$9,510

 

$5,593

 

$5,002

 

$10,808

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

$60,968

 

$46,742

 

$10,942

 

$5,463

 

$3,816

 

$20,805

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

$17,223

 

($1,041
)
 

($996
)
 

($997
)
 

($5,542
)
 

$10,390

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

$54,824

 

$46,031

 

$8,514

 

$4,596

 

($540
)
 

$21,198

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

$46,560

 

$49,417

 

$12,213

 

$6,632

 

$9,241

 

$11,857


2015
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$26,646

 

$34,396

 

$7,929

 

$3,395

 

$6,582

 

$7,827

Interest cost on projected benefit obligation
 
61,885

 
69,465

 
18,007

 
8,432

 
17,414

 
13,970

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

 
59,802

 
14,896

 
8,053

 
12,950

 
13,055

Net pension cost
 

$62,683

 

$72,860

 

$16,412

 

$8,981

 

$12,059

 

$16,581

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

$16,687

 

$16,618

 

$6,329

 

$1,853

 

($4,488
)
 

$101

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

($37,567
)
 

($43,184
)
 

($8,567
)
 

($6,200
)
 

($17,438
)
 

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

$25,116

 

$29,676

 

$7,845

 

$2,781

 

($5,379
)
 

$3,627

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

$43,747

 

$47,809

 

$11,938

 

$6,460

 

$9,358

 

$10,414


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

$20,090

 

$25,706

 

$6,094

 

$2,666

 

$5,142

 

$5,785

Interest cost on projected benefit obligation
 
59,537

 
66,984

 
17,273

 
8,164

 
17,746

 
13,561

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

 

 

 

 

 
2

Recognized net loss
 
35,956

 
40,446

 
9,415

 
5,796

 
9,356

 
9,500

Net pension cost
 

$42,365

 

$49,390

 

$9,988

 

$6,607

 

$8,521

 

$12,229

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

$300,907

 

$318,932

 

$88,199

 

$38,161

 

$65,363

 

$60,763

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

 

 

 

 

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

$264,951

 

$278,486

 

$78,784

 

$32,365

 

$56,007

 

$51,261

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

$307,316

 

$327,876

 

$88,772

 

$38,972

 

$64,528

 

$63,490

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

$54,254

 

$59,802

 

$14,896

 

$8,053

 

$12,950

 

$13,055

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified pension obligations, plan assets, funded status, amounts recognized in the Balance Sheets for the Registrant Subsidiaries as of December 31, 2016 and 2015 are as follows:
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$1,400,511

 

$1,564,710

 

$408,604

 

$191,064

 

$383,627

 

$311,542

Service cost
 
20,724

 
28,194

 
6,250

 
2,625

 
5,664

 
6,263

Interest cost
 
52,219

 
59,478

 
15,245

 
7,256

 
14,228

 
11,966

Actuarial (gain)/loss
 
62,187

 
48,357

 
11,343

 
5,573

 
4,274

 
20,661

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

$1,454,310

 

$1,624,233

 

$419,201

 

$197,464

 

$386,366

 

$335,381

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at
January 1
 

$959,618

 

$1,071,234

 

$292,297

 

$129,975

 

$298,378

 

$212,006

Actual return on plan assets
 
80,306

 
89,998

 
24,325

 
10,858

 
24,705

 
17,692

Employer contributions
 
82,999

 
84,421

 
19,968

 
10,709

 
15,920

 
20,497

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

$1,041,592

 

$1,169,147

 

$314,349

 

$142,488

 

$317,576

 

$235,144

Funded status
 

($412,718
)
 

($455,086
)
 

($104,852
)
 

($54,976
)
 

($68,790
)
 

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

($412,718
)
 

($455,086
)
 

($104,852
)
 

($54,976
)
 

($68,790
)
 

($100,237
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$701,774

 

$686,337

 

$189,409

 

$94,944

 

$153,544

 

$169,897

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$51,660

 

$—

 

$—

 

$—

 

$—


2015
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$1,485,718

 

$1,666,535

 

$432,169

 

$202,555

 

$418,498

 

$334,312

Service cost
 
26,646

 
34,396

 
7,929

 
3,395

 
6,582

 
7,827

Interest cost
 
61,885

 
69,465

 
18,007

 
8,432

 
17,414

 
13,970

Actuarial (gain)/loss
 
(87,617
)
 
(101,361
)
 
(25,492
)
 
(12,289
)
 
(36,862
)
 
(23,720
)
Benefits paid
 
(86,121
)
 
(104,325
)
 
(24,009
)
 
(11,029
)
 
(22,005
)
 
(20,847
)
Balance at December 31
 

$1,400,511

 

$1,564,710

 

$408,604

 

$191,064

 

$383,627

 

$311,542

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$977,521

 

$1,113,359

 

$301,250

 

$133,344

 

$310,713

 

$217,621

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

 
89,375

 
22,457

 
10,903

 
17,157

 
20,782

Benefits paid
 
(86,121
)
 
(104,325
)
 
(24,009
)
 
(11,029
)
 
(22,005
)
 
(20,847
)
Fair value of assets at December 31
 

$959,618

 

$1,071,234

 

$292,297

 

$129,975

 

$298,378

 

$212,006

Funded status
 

($440,893
)
 

($493,476
)
 

($116,307
)
 

($61,089
)
 

($85,249
)
 

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

($440,893
)
 

($493,476
)
 

($116,307
)
 

($61,089
)
 

($85,249
)
 

($99,536
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$684,552

 

$687,305

 

$190,406

 

$95,941

 

$159,085

 

$159,508

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$51,733

 

$—

 

$—

 

$—

 

$—

Estimated Future Benefit Payments
Based upon the same assumptions, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for the Registrant Subsidiaries for their employees will be as follows:
Estimated Future Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2017
 

$76,603

 

$73,648

 

$21,416

 

$8,829

 

$20,614

 

$14,314

2018
 

$77,401

 

$75,927

 

$21,944

 

$9,129

 

$21,230

 

$14,681

2019
 

$78,484

 

$78,351

 

$22,423

 

$9,467

 

$21,753

 

$15,147

2020
 

$79,804

 

$81,148

 

$23,135

 

$9,979

 

$22,429

 

$15,747

2021
 

$81,382

 

$84,705

 

$23,801

 

$10,577

 

$23,048

 

$16,359

2022 - 2026
 

$436,154

 

$479,274

 

$127,886

 

$60,044

 

$122,832

 

$98,295

Estimated Future Non-Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
2017
 

$242

 

$233

 

$137

 

$20

 

$773

2018
 

$351

 

$222

 

$126

 

$20

 

$741

2019
 

$282

 

$211

 

$124

 

$51

 

$716

2020
 

$318

 

$200

 

$245

 

$34

 

$799

2021
 

$282

 

$189

 

$167

 

$36

 

$690

2022 - 2026
 

$2,192

 

$776

 

$901

 

$361

 

$3,637


Estimated Future Other Postretirement Benefits Payments (before Medicare Part D Subsidy)
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2017
 

$16,195

 

$19,284

 

$4,522

 

$4,054

 

$7,137

 

$3,331

2018
 

$16,505

 

$19,986

 

$4,772

 

$4,086

 

$7,576

 

$3,392

2019
 

$16,524

 

$20,700

 

$4,859

 

$4,126

 

$7,904

 

$3,505

2020
 

$16,410

 

$21,218

 

$5,032

 

$4,084

 

$8,155

 

$3,555

2021
 

$16,610

 

$21,804

 

$5,192

 

$4,065

 

$8,443

 

$3,706

2022 - 2026
 

$82,670

 

$114,287

 

$26,500

 

$19,532

 

$42,855

 

$19,376


Estimated Future Medicare Part D Subsidy
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2017
 

$73

 

$75

 

$26

 

$18

 

$30

 

$10

2018
 

$235

 

$242

 

$83

 

$53

 

$93

 

$33

2019
 

$265

 

$268

 

$91

 

$56

 

$100

 

$40

2020
 

$296

 

$297

 

$99

 

$59

 

$108

 

$47

2021
 

$325

 

$330

 

$107

 

$61

 

$115

 

$54

2022 - 2026
 

$2,119

 

$2,193

 

$666

 

$353

 

$723

 

$424

One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in the assumed health care cost trend rate for 2016 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2016
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
 
Increase/(Decrease)
(In Thousands)
Entergy Arkansas
 

$25,743

 

$1,609

 

($21,520
)
 

($1,313
)
Entergy Louisiana
 

$37,874

 

$2,910

 

($31,510
)
 

($2,343
)
Entergy Mississippi
 

$7,997

 

$625

 

($6,710
)
 

($498
)
Entergy New Orleans
 

$4,941

 

$259

 

($4,184
)
 

($214
)
Entergy Texas
 

$14,187

 

$758

 

($11,896
)
 

($619
)
System Energy
 

$7,750

 

$489

 

($6,401
)
 

($394
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2017:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
(In Thousands)
Pension Contributions

$79,386

 

$87,702

 

$19,117

 

$9,904

 

$17,000

 

$18,096

Other Postretirement Contributions

$525

 

$19,284

 

$140

 

$3,669

 

$3,231

 

$690

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2016, 2015, and 2014 contributions to defined contribution plans for their employees were as follows:
 
 
Year
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
2016
 

$3,528

 

$4,746

 

$1,997

 

$708

 

$1,778

2015
 

$3,242

 

$4,324

 

$1,920

 

$721

 

$1,620

2014
 

$3,044

 

$4,133

 

$1,855

 

$710

 

$1,563

Entergy Texas [Member] | Non-Qualified Pension Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The following Registrant Subsidiaries participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees.  The net periodic pension cost for their employees for the non-qualified plans for 2016, 2015, and 2014, was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2016

$1,819

 

$231

 

$236

 

$65

 

$504

2015

$446

 

$377

 

$235

 

$64

 

$595

2014

$754

 

$135

 

$190

 

$95

 

$491

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2016 and 2015 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2016

$3,897

 

$2,134

 

$2,296

 

$514

 

$8,665

2015

$4,694

 

$2,550

 

$2,185

 

$468

 

$8,832

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2016 and 2015 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2016

$3,439

 

$2,134

 

$1,961

 

$452

 

$8,333

2015

$4,495

 

$2,538

 

$1,802

 

$417

 

$8,460

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2016 and 2015:
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($242
)
 

($233
)
 

($137
)
 

($20
)
 

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

($3,897
)
 

($2,134
)
 

($2,296
)
 

($515
)
 

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

$2,914

 

$175

 

$876

 

($148
)
 

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

$—

 

$13

 

$—

 

$—

 

$—


2015
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($2,128
)
 

($237
)
 

($119
)
 

($19
)
 

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

($4,694
)
 

($2,550
)
 

($2,185
)
 

($468
)
 

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

$2,356

 

$544

 

$883

 

($136
)
 

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

$—

 

$41

 

$—

 

$—

 

$—

Entergy Texas [Member] | Other Postretirement [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2016, 2015, and 2014 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
 
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$3,913

 

$7,476

 

$1,543

 

$622

 

$1,590

 

$1,337

Interest cost on APBO
 
9,297

 
13,041

 
2,835

 
1,791

 
4,154

 
2,117

Expected return on assets
 
(17,855
)
 

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

 
2,926

 
893

 
146

 
2,148

 
1,149

Net other postretirement benefit (income)/cost
 

($5,861
)
 

$15,656

 

($1,180
)
 

($2,803
)
 

($4,405
)
 

($224
)
Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit for the period
 

($1,007
)
 

($4,647
)
 

($6,219
)
 

$—

 

$—

 

$—

Net (gain)/loss
 
3,331

 
(13,117
)
 
8,715

 
5,717

 
13,378

 
4,997

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

 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,472

 
7,787

 
934

 
745

 
2,722

 
1,570

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

$3,540

 

($12,903
)
 

$2,537

 

$6,316

 

$13,952

 

$5,418

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

($2,321
)
 

$2,753

 

$1,357

 

$3,513

 

$9,547

 

$5,194

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

($5,110
)
 

($7,739
)
 

($1,824
)
 

($745
)
 

($2,316
)
 

($1,513
)
Net loss
 

$4,460

 

$1,859

 

$1,675

 

$418

 

$3,303

 

$1,560


2015
 
Entergy Arkansas

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

$6,957

 

$9,893

 

$2,028

 

$818

 

$2,000

 

$1,881

Interest cost on APBO
 
12,518

 
16,311

 
3,436

 
2,608

 
5,366

 
2,511

Expected return on assets
 
(19,190
)
 

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

 
7,118

 
860

 
470

 
2,740

 
1,198

Net other postretirement benefit (income)/cost
 

$3,200

 

$25,855

 

($758
)
 

($1,617
)
 

($2,968
)
 

$481

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

($18,035
)
 

($1,361
)
 

$—

 

$—

 

$—

 

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

 
(5,810
)
 
(4,907
)
 
305

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

 
7,467

 
916

 
709

 
2,723

 
1,465

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

($32,928
)
 

($48,055
)
 

$830

 

($5,571
)
 

($4,924
)
 

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

($29,728
)
 

($22,200
)
 

$72

 

($7,188
)
 

($7,892
)
 

$409

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

($5,472
)
 

($7,783
)
 

($933
)
 

($745
)
 

($2,722
)
 

($1,570
)
Net loss
 

$4,256

 

$2,926

 

$893

 

$146

 

$2,148

 

$1,149


2014
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$5,957

 

$9,414

 

$1,900

 

$868

 

$2,378

 

$2,058

Interest cost on APBO
 
12,261

 
16,642

 
3,655

 
2,805

 
5,652

 
2,611

Expected return on assets
 
(19,135
)
 

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

 
2,723

 
149

 
56

 
801

 
443

Net other postretirement benefit cost
 

($2,091
)
 

$23,165

 

($982
)
 

($1,455
)
 

($2,827
)
 

$561

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

$—

 

($12,845
)
 

$—

 

$—

 

($8,536
)
 

($3,845
)
Net loss
 
55,642

 
61,049

 
9,525

 
6,309

 
24,482

 
10,596

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

 
5,614

 
915

 
709

 
1,300

 
824

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

$56,816

 

$51,095

 

$10,291

 

$6,962

 

$16,445

 

$7,132

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

$54,725

 

$74,260

 

$9,309

 

$5,507

 

$13,618

 

$7,693

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

($2,441
)
 

($7,467
)
 

($916
)
 

($709
)
 

($2,723
)
 

($1,465
)
Net loss
 

$5,356

 

$7,118

 

$860

 

$470

 

$2,740

 

$1,198

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$258,900

 

$356,253

 

$77,382

 

$51,951

 

$114,582

 

$57,645

Service cost
 
3,913

 
7,476

 
1,543

 
622

 
1,590

 
1,337

Interest cost
 
9,297

 
13,041

 
2,835

 
1,791

 
4,154

 
2,117

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

 

 

Plan participant contributions
 
6,330

 
6,273

 
1,721

 
1,213

 
1,927

 
1,390

Actuarial (gain)/loss
 
2,453

 
(13,117
)
 
8,230

 
4,774

 
12,389

 
4,806

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

 
114

 
24

 
16

 
35

 
21

Balance at December 31
 

$258,787

 

$342,500

 

$78,485

 

$55,515

 

$127,700

 

$62,498

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$243,206

 

$—

 

$75,538

 

$69,881

 

$130,374

 

$44,917

Actual return on plan assets
 
16,977

 

 
5,032

 
3,674

 
8,586

 
3,066

Employer contributions
 
5,591

 
16,620

 
685

 
4,320

 
3,159

 
330

Plan participant contributions
 
6,330

 
6,273

 
1,721

 
1,213

 
1,927

 
1,390

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

$250,926

 

$—

 

$75,945

 

$74,236

 

$137,069

 

$44,885

Funded status
 

($7,861
)
 

($342,500
)
 

($2,540
)
 

$18,721

 

$9,369

 

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

$—

 

($19,209
)
 

$—

 

$—

 

$—

 

$—

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

 
9,369

 
(17,613
)
Total funded status
 

($7,861
)
 

($342,500
)
 

($2,540
)
 

$18,721

 

$9,369

 

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

($21,684
)
 

$—

 

($8,511
)
 

($2,172
)
 

($8,296
)
 

($5,332
)
Net loss
 
76,388

 

 
26,416

 
12,029

 
50,036

 
23,405

 
 

$54,704

 

$—

 

$17,905

 

$9,857

 

$41,740

 

$18,073

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($27,735
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
54,700

 

 

 

 

 
 

$—

 

$26,965

 

$—

 

$—

 

$—

 

$—



2015
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$303,716

 

$394,946

 

$83,162

 

$63,779

 

$130,145

 

$60,754

Service cost
 
6,957

 
9,893

 
2,028

 
818

 
2,000

 
1,881

Interest cost
 
12,518

 
16,311

 
3,436

 
2,608

 
5,366

 
2,511

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

 

 

 
(644
)
Plan participant contributions
 
6,818

 
6,864

 
1,884

 
1,259

 
2,092

 
1,530

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

 
825

 
206

 
137

 
306

 
118

Balance at December 31
 

$258,900

 

$356,253

 

$77,382

 

$51,951

 

$114,582

 

$57,645

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$244,191

 

$—

 

$80,935

 

$71,004

 

$135,733

 

$48,293

Actual return on plan assets
 
(3,049
)
 

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

 
17,318

 
661

 
3,654

 
2,618

 
260

Plan participant contributions
 
6,818

 
6,864

 
1,884

 
1,259

 
2,092

 
1,530

Benefits paid
 
(19,476
)
 
(24,182
)
 
(6,927
)
 
(4,532
)
 
(8,275
)
 
(4,532
)
Fair value of assets at December 31
 

$243,206

 

$—

 

$75,538

 

$69,881

 

$130,374

 

$44,917

Funded status
 

($15,694
)
 

($356,253
)
 

($1,844
)
 

$17,930

 

$15,792

 

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

$—

 

($18,857
)
 

$—

 

$—

 

$—

 

$—

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

 
15,792

 
(12,728
)
Total funded status
 

($15,694
)
 

($356,253
)
 

($1,844
)
 

$17,930

 

$15,792

 

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

($26,149
)
 

$—

 

($3,225
)
 

($2,917
)
 

($11,018
)
 

($6,902
)
Net loss
 
77,313

 

 
18,594

 
6,458

 
38,806

 
19,557

 
 

$51,164

 

$—

 

$15,369

 

$3,541

 

$27,788

 

$12,655

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($30,874
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
70,743

 

 

 

 

 
 

$—

 

$39,869

 

$—

 

$—

 

$—

 

$—

System Energy [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2016, 2015, and 2014 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components:
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$20,724

 

$28,194

 

$6,250

 

$2,625

 

$5,664

 

$6,263

Interest cost on projected benefit obligation
 
52,219

 
59,478

 
15,245

 
7,256

 
14,228

 
11,966

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

 
47,783

 
11,938

 
6,460

 
9,358

 
10,415

Net pension cost
 

$37,601

 

$47,072

 

$9,510

 

$5,593

 

$5,002

 

$10,808

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

$60,968

 

$46,742

 

$10,942

 

$5,463

 

$3,816

 

$20,805

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

$17,223

 

($1,041
)
 

($996
)
 

($997
)
 

($5,542
)
 

$10,390

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

$54,824

 

$46,031

 

$8,514

 

$4,596

 

($540
)
 

$21,198

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

$46,560

 

$49,417

 

$12,213

 

$6,632

 

$9,241

 

$11,857


2015
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$26,646

 

$34,396

 

$7,929

 

$3,395

 

$6,582

 

$7,827

Interest cost on projected benefit obligation
 
61,885

 
69,465

 
18,007

 
8,432

 
17,414

 
13,970

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

 
59,802

 
14,896

 
8,053

 
12,950

 
13,055

Net pension cost
 

$62,683

 

$72,860

 

$16,412

 

$8,981

 

$12,059

 

$16,581

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

$16,687

 

$16,618

 

$6,329

 

$1,853

 

($4,488
)
 

$101

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

($37,567
)
 

($43,184
)
 

($8,567
)
 

($6,200
)
 

($17,438
)
 

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

$25,116

 

$29,676

 

$7,845

 

$2,781

 

($5,379
)
 

$3,627

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

$43,747

 

$47,809

 

$11,938

 

$6,460

 

$9,358

 

$10,414


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

$20,090

 

$25,706

 

$6,094

 

$2,666

 

$5,142

 

$5,785

Interest cost on projected benefit obligation
 
59,537

 
66,984

 
17,273

 
8,164

 
17,746

 
13,561

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

 

 

 

 

 
2

Recognized net loss
 
35,956

 
40,446

 
9,415

 
5,796

 
9,356

 
9,500

Net pension cost
 

$42,365

 

$49,390

 

$9,988

 

$6,607

 

$8,521

 

$12,229

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

$300,907

 

$318,932

 

$88,199

 

$38,161

 

$65,363

 

$60,763

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

 

 

 

 

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

$264,951

 

$278,486

 

$78,784

 

$32,365

 

$56,007

 

$51,261

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

$307,316

 

$327,876

 

$88,772

 

$38,972

 

$64,528

 

$63,490

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

$54,254

 

$59,802

 

$14,896

 

$8,053

 

$12,950

 

$13,055

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified pension obligations, plan assets, funded status, amounts recognized in the Balance Sheets for the Registrant Subsidiaries as of December 31, 2016 and 2015 are as follows:
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$1,400,511

 

$1,564,710

 

$408,604

 

$191,064

 

$383,627

 

$311,542

Service cost
 
20,724

 
28,194

 
6,250

 
2,625

 
5,664

 
6,263

Interest cost
 
52,219

 
59,478

 
15,245

 
7,256

 
14,228

 
11,966

Actuarial (gain)/loss
 
62,187

 
48,357

 
11,343

 
5,573

 
4,274

 
20,661

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

$1,454,310

 

$1,624,233

 

$419,201

 

$197,464

 

$386,366

 

$335,381

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at
January 1
 

$959,618

 

$1,071,234

 

$292,297

 

$129,975

 

$298,378

 

$212,006

Actual return on plan assets
 
80,306

 
89,998

 
24,325

 
10,858

 
24,705

 
17,692

Employer contributions
 
82,999

 
84,421

 
19,968

 
10,709

 
15,920

 
20,497

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

$1,041,592

 

$1,169,147

 

$314,349

 

$142,488

 

$317,576

 

$235,144

Funded status
 

($412,718
)
 

($455,086
)
 

($104,852
)
 

($54,976
)
 

($68,790
)
 

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

($412,718
)
 

($455,086
)
 

($104,852
)
 

($54,976
)
 

($68,790
)
 

($100,237
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$701,774

 

$686,337

 

$189,409

 

$94,944

 

$153,544

 

$169,897

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$51,660

 

$—

 

$—

 

$—

 

$—


2015
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$1,485,718

 

$1,666,535

 

$432,169

 

$202,555

 

$418,498

 

$334,312

Service cost
 
26,646

 
34,396

 
7,929

 
3,395

 
6,582

 
7,827

Interest cost
 
61,885

 
69,465

 
18,007

 
8,432

 
17,414

 
13,970

Actuarial (gain)/loss
 
(87,617
)
 
(101,361
)
 
(25,492
)
 
(12,289
)
 
(36,862
)
 
(23,720
)
Benefits paid
 
(86,121
)
 
(104,325
)
 
(24,009
)
 
(11,029
)
 
(22,005
)
 
(20,847
)
Balance at December 31
 

$1,400,511

 

$1,564,710

 

$408,604

 

$191,064

 

$383,627

 

$311,542

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$977,521

 

$1,113,359

 

$301,250

 

$133,344

 

$310,713

 

$217,621

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

 
89,375

 
22,457

 
10,903

 
17,157

 
20,782

Benefits paid
 
(86,121
)
 
(104,325
)
 
(24,009
)
 
(11,029
)
 
(22,005
)
 
(20,847
)
Fair value of assets at December 31
 

$959,618

 

$1,071,234

 

$292,297

 

$129,975

 

$298,378

 

$212,006

Funded status
 

($440,893
)
 

($493,476
)
 

($116,307
)
 

($61,089
)
 

($85,249
)
 

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

($440,893
)
 

($493,476
)
 

($116,307
)
 

($61,089
)
 

($85,249
)
 

($99,536
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$684,552

 

$687,305

 

$190,406

 

$95,941

 

$159,085

 

$159,508

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$51,733

 

$—

 

$—

 

$—

 

$—

Estimated Future Benefit Payments
Based upon the same assumptions, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for the Registrant Subsidiaries for their employees will be as follows:
Estimated Future Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2017
 

$76,603

 

$73,648

 

$21,416

 

$8,829

 

$20,614

 

$14,314

2018
 

$77,401

 

$75,927

 

$21,944

 

$9,129

 

$21,230

 

$14,681

2019
 

$78,484

 

$78,351

 

$22,423

 

$9,467

 

$21,753

 

$15,147

2020
 

$79,804

 

$81,148

 

$23,135

 

$9,979

 

$22,429

 

$15,747

2021
 

$81,382

 

$84,705

 

$23,801

 

$10,577

 

$23,048

 

$16,359

2022 - 2026
 

$436,154

 

$479,274

 

$127,886

 

$60,044

 

$122,832

 

$98,295

Estimated Future Non-Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
2017
 

$242

 

$233

 

$137

 

$20

 

$773

2018
 

$351

 

$222

 

$126

 

$20

 

$741

2019
 

$282

 

$211

 

$124

 

$51

 

$716

2020
 

$318

 

$200

 

$245

 

$34

 

$799

2021
 

$282

 

$189

 

$167

 

$36

 

$690

2022 - 2026
 

$2,192

 

$776

 

$901

 

$361

 

$3,637


Estimated Future Other Postretirement Benefits Payments (before Medicare Part D Subsidy)
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2017
 

$16,195

 

$19,284

 

$4,522

 

$4,054

 

$7,137

 

$3,331

2018
 

$16,505

 

$19,986

 

$4,772

 

$4,086

 

$7,576

 

$3,392

2019
 

$16,524

 

$20,700

 

$4,859

 

$4,126

 

$7,904

 

$3,505

2020
 

$16,410

 

$21,218

 

$5,032

 

$4,084

 

$8,155

 

$3,555

2021
 

$16,610

 

$21,804

 

$5,192

 

$4,065

 

$8,443

 

$3,706

2022 - 2026
 

$82,670

 

$114,287

 

$26,500

 

$19,532

 

$42,855

 

$19,376


Estimated Future Medicare Part D Subsidy
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2017
 

$73

 

$75

 

$26

 

$18

 

$30

 

$10

2018
 

$235

 

$242

 

$83

 

$53

 

$93

 

$33

2019
 

$265

 

$268

 

$91

 

$56

 

$100

 

$40

2020
 

$296

 

$297

 

$99

 

$59

 

$108

 

$47

2021
 

$325

 

$330

 

$107

 

$61

 

$115

 

$54

2022 - 2026
 

$2,119

 

$2,193

 

$666

 

$353

 

$723

 

$424

One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in the assumed health care cost trend rate for 2016 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2016
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
 
Increase/(Decrease)
(In Thousands)
Entergy Arkansas
 

$25,743

 

$1,609

 

($21,520
)
 

($1,313
)
Entergy Louisiana
 

$37,874

 

$2,910

 

($31,510
)
 

($2,343
)
Entergy Mississippi
 

$7,997

 

$625

 

($6,710
)
 

($498
)
Entergy New Orleans
 

$4,941

 

$259

 

($4,184
)
 

($214
)
Entergy Texas
 

$14,187

 

$758

 

($11,896
)
 

($619
)
System Energy
 

$7,750

 

$489

 

($6,401
)
 

($394
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2017:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
(In Thousands)
Pension Contributions

$79,386

 

$87,702

 

$19,117

 

$9,904

 

$17,000

 

$18,096

Other Postretirement Contributions

$525

 

$19,284

 

$140

 

$3,669

 

$3,231

 

$690

System Energy [Member] | Other Postretirement [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2016, 2015, and 2014 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
 
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$3,913

 

$7,476

 

$1,543

 

$622

 

$1,590

 

$1,337

Interest cost on APBO
 
9,297

 
13,041

 
2,835

 
1,791

 
4,154

 
2,117

Expected return on assets
 
(17,855
)
 

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

 
2,926

 
893

 
146

 
2,148

 
1,149

Net other postretirement benefit (income)/cost
 

($5,861
)
 

$15,656

 

($1,180
)
 

($2,803
)
 

($4,405
)
 

($224
)
Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit for the period
 

($1,007
)
 

($4,647
)
 

($6,219
)
 

$—

 

$—

 

$—

Net (gain)/loss
 
3,331

 
(13,117
)
 
8,715

 
5,717

 
13,378

 
4,997

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

 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,472

 
7,787

 
934

 
745

 
2,722

 
1,570

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

$3,540

 

($12,903
)
 

$2,537

 

$6,316

 

$13,952

 

$5,418

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

($2,321
)
 

$2,753

 

$1,357

 

$3,513

 

$9,547

 

$5,194

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

($5,110
)
 

($7,739
)
 

($1,824
)
 

($745
)
 

($2,316
)
 

($1,513
)
Net loss
 

$4,460

 

$1,859

 

$1,675

 

$418

 

$3,303

 

$1,560


2015
 
Entergy Arkansas

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

$6,957

 

$9,893

 

$2,028

 

$818

 

$2,000

 

$1,881

Interest cost on APBO
 
12,518

 
16,311

 
3,436

 
2,608

 
5,366

 
2,511

Expected return on assets
 
(19,190
)
 

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

 
7,118

 
860

 
470

 
2,740

 
1,198

Net other postretirement benefit (income)/cost
 

$3,200

 

$25,855

 

($758
)
 

($1,617
)
 

($2,968
)
 

$481

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

($18,035
)
 

($1,361
)
 

$—

 

$—

 

$—

 

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

 
(5,810
)
 
(4,907
)
 
305

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

 
7,467

 
916

 
709

 
2,723

 
1,465

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

($32,928
)
 

($48,055
)
 

$830

 

($5,571
)
 

($4,924
)
 

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

($29,728
)
 

($22,200
)
 

$72

 

($7,188
)
 

($7,892
)
 

$409

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

($5,472
)
 

($7,783
)
 

($933
)
 

($745
)
 

($2,722
)
 

($1,570
)
Net loss
 

$4,256

 

$2,926

 

$893

 

$146

 

$2,148

 

$1,149


2014
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$5,957

 

$9,414

 

$1,900

 

$868

 

$2,378

 

$2,058

Interest cost on APBO
 
12,261

 
16,642

 
3,655

 
2,805

 
5,652

 
2,611

Expected return on assets
 
(19,135
)
 

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

 
2,723

 
149

 
56

 
801

 
443

Net other postretirement benefit cost
 

($2,091
)
 

$23,165

 

($982
)
 

($1,455
)
 

($2,827
)
 

$561

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

$—

 

($12,845
)
 

$—

 

$—

 

($8,536
)
 

($3,845
)
Net loss
 
55,642

 
61,049

 
9,525

 
6,309

 
24,482

 
10,596

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

 
5,614

 
915

 
709

 
1,300

 
824

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

$56,816

 

$51,095

 

$10,291

 

$6,962

 

$16,445

 

$7,132

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

$54,725

 

$74,260

 

$9,309

 

$5,507

 

$13,618

 

$7,693

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

($2,441
)
 

($7,467
)
 

($916
)
 

($709
)
 

($2,723
)
 

($1,465
)
Net loss
 

$5,356

 

$7,118

 

$860

 

$470

 

$2,740

 

$1,198

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
2016
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$258,900

 

$356,253

 

$77,382

 

$51,951

 

$114,582

 

$57,645

Service cost
 
3,913

 
7,476

 
1,543

 
622

 
1,590

 
1,337

Interest cost
 
9,297

 
13,041

 
2,835

 
1,791

 
4,154

 
2,117

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

 

 

Plan participant contributions
 
6,330

 
6,273

 
1,721

 
1,213

 
1,927

 
1,390

Actuarial (gain)/loss
 
2,453

 
(13,117
)
 
8,230

 
4,774

 
12,389

 
4,806

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

 
114

 
24

 
16

 
35

 
21

Balance at December 31
 

$258,787

 

$342,500

 

$78,485

 

$55,515

 

$127,700

 

$62,498

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$243,206

 

$—

 

$75,538

 

$69,881

 

$130,374

 

$44,917

Actual return on plan assets
 
16,977

 

 
5,032

 
3,674

 
8,586

 
3,066

Employer contributions
 
5,591

 
16,620

 
685

 
4,320

 
3,159

 
330

Plan participant contributions
 
6,330

 
6,273

 
1,721

 
1,213

 
1,927

 
1,390

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

$250,926

 

$—

 

$75,945

 

$74,236

 

$137,069

 

$44,885

Funded status
 

($7,861
)
 

($342,500
)
 

($2,540
)
 

$18,721

 

$9,369

 

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

$—

 

($19,209
)
 

$—

 

$—

 

$—

 

$—

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

 
9,369

 
(17,613
)
Total funded status
 

($7,861
)
 

($342,500
)
 

($2,540
)
 

$18,721

 

$9,369

 

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

($21,684
)
 

$—

 

($8,511
)
 

($2,172
)
 

($8,296
)
 

($5,332
)
Net loss
 
76,388

 

 
26,416

 
12,029

 
50,036

 
23,405

 
 

$54,704

 

$—

 

$17,905

 

$9,857

 

$41,740

 

$18,073

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($27,735
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
54,700

 

 

 

 

 
 

$—

 

$26,965

 

$—

 

$—

 

$—

 

$—



2015
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$303,716

 

$394,946

 

$83,162

 

$63,779

 

$130,145

 

$60,754

Service cost
 
6,957

 
9,893

 
2,028

 
818

 
2,000

 
1,881

Interest cost
 
12,518

 
16,311

 
3,436

 
2,608

 
5,366

 
2,511

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

 

 

 
(644
)
Plan participant contributions
 
6,818

 
6,864

 
1,884

 
1,259

 
2,092

 
1,530

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

 
825

 
206

 
137

 
306

 
118

Balance at December 31
 

$258,900

 

$356,253

 

$77,382

 

$51,951

 

$114,582

 

$57,645

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$244,191

 

$—

 

$80,935

 

$71,004

 

$135,733

 

$48,293

Actual return on plan assets
 
(3,049
)
 

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

 
17,318

 
661

 
3,654

 
2,618

 
260

Plan participant contributions
 
6,818

 
6,864

 
1,884

 
1,259

 
2,092

 
1,530

Benefits paid
 
(19,476
)
 
(24,182
)
 
(6,927
)
 
(4,532
)
 
(8,275
)
 
(4,532
)
Fair value of assets at December 31
 

$243,206

 

$—

 

$75,538

 

$69,881

 

$130,374

 

$44,917

Funded status
 

($15,694
)
 

($356,253
)
 

($1,844
)
 

$17,930

 

$15,792

 

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

$—

 

($18,857
)
 

$—

 

$—

 

$—

 

$—

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

 
15,792

 
(12,728
)
Total funded status
 

($15,694
)
 

($356,253
)
 

($1,844
)
 

$17,930

 

$15,792

 

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

($26,149
)
 

$—

 

($3,225
)
 

($2,917
)
 

($11,018
)
 

($6,902
)
Net loss
 
77,313

 

 
18,594

 
6,458

 
38,806

 
19,557

 
 

$51,164

 

$—

 

$15,369

 

$3,541

 

$27,788

 

$12,655

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($30,874
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
70,743

 

 

 

 

 
 

$—

 

$39,869

 

$—

 

$—

 

$—

 

$—