Retirement And Other Postretirement Benefits

9 Months Ended

Sep. 30, 2018

Retirement And Other Postretirement Benefits

RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Entergy implemented ASU No. 2017-07, “Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost” effective January 1, 2018. The ASU requires entities to report the service cost component of defined benefit pension cost and postretirement benefit cost (net benefit cost) in the same line item as other compensation costs arising from services rendered during the period.  The other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. The amendment regarding the presentation of net benefit cost was required to be applied retrospectively for all periods presented. In addition, the ASU allows only the service cost component of net benefit cost to be eligible for capitalization on a prospective basis. In accordance with the regulatory treatment of net benefit cost of the Registrant Subsidiaries, a regulatory asset/liability will be recorded in other regulatory assets/liabilities for the non-service cost components of net benefit cost that would have been capitalized.

The retroactive presentation changes resulted in decreases in other operation and maintenance expenses and decreases in other income for the three months ended September 30, 2017, with no change in net income, of $30 million for Entergy. The retroactive presentation changes resulted in decreases in other operation and maintenance expenses and decreases in other income for the nine months ended September 30, 2017, with no change in net income, of $76 million for Entergy.

The retroactive presentation changes resulted in decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income for the three months ended September 30, 2017 and for the nine months ended September 30, 2017, with no change in net income, of the following for the Registrant Subsidiaries:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas			System Energy
	(In Thousands)
Three months ended September 30, 2017		$3,515		$8,585		$778		$356		$43			$1,521
Nine months ended September 30, 2017		$9,995		$20,942		$1,862		$794		($194	)		$4,778

The retroactive effect of the change for the years ended December 31, 2017, 2016, and 2015 would be decreases in other operation and maintenance expenses and decreases in other income, with no change in net income, of $101 million, $71 million, and $148 million, respectively, for Entergy.

The retroactive effect of the change for the years ended December 31, 2017, 2016, and 2015 would be decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income, with no change in net income, of the following for the Registrant Subsidiaries:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas			System Energy
	(In Thousands)
For the Year Ended December 31, 2017		$13,668		$27,796		$2,742		$1,293		$179			$6,190
For the Year Ended December 31, 2016		$13,392		$26,118		$2,424		$1,014		($1,054	)		$5,088
For the Year Ended December 31, 2015		$30,671		$50,686		$6,268		$3,975		$4,000			$10,213

Components of Qualified Net Pension Cost

Entergy’s qualified pension cost, including amounts capitalized, for the third quarters of 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$38,752			$33,410
Interest cost on projected benefit obligation	66,854			65,206
Expected return on assets	(110,535		)	(102,056		)
Amortization of prior service cost	99			65
Amortization of loss	68,526			56,930
Net pension costs		$63,696			$53,555

Entergy’s qualified pension cost, including amounts capitalized, for the nine months ended September 30, 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$116,256			$100,230
Interest cost on projected benefit obligation	200,562			195,618
Expected return on assets	(331,605		)	(306,168		)
Amortization of prior service cost	297			195
Amortization of loss	205,578			170,790
Net pension costs		$191,088			$160,665

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the third quarters of 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$6,189			$8,446			$1,822			$673			$1,589			$1,776
Interest cost on projected benefit obligation	13,004			14,940			3,769			1,813			3,348			3,227
Expected return on assets	(21,851		)	(24,809		)	(6,502		)	(2,993		)	(6,523		)	(4,991		)
Amortization of loss	13,412			14,450			3,610			1,954			2,626			3,715
Net pension cost		$10,754			$13,027			$2,699			$1,447			$1,040			$3,727

2017	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$5,090			$6,925			$1,472			$625			$1,364			$1,536
Interest cost on projected benefit obligation	12,944			14,809			3,732			1,791			3,392			3,091
Expected return on assets	(20,427		)	(23,017		)	(6,131		)	(2,800		)	(6,180		)	(4,663		)
Amortization of loss	11,640			12,354			3,053			1,658			2,310			2,964
Net pension cost		$9,247			$11,071			$2,126			$1,274			$886			$2,928

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the nine months ended September 30, 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$18,567			$25,338			$5,466			$2,019			$4,767			$5,328
Interest cost on projects benefit obligation	39,012			44,820			11,307			5,439			10,044			9,681
Expected return on assets	(65,553		)	(74,427		)	(19,506		)	(8,979		)	(19,569		)	(14,973		)
Amortization of loss	40,236			43,350			10,830			5,862			7,878			11,145
Net pension cost		$32,262			$39,081			$8,097			$4,341			$3,120			$11,181

2017	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$15,270			$20,775			$4,416			$1,875			$4,092			$4,608
Interest cost on projected benefit obligation	38,832			44,427			11,196			5,373			10,176			9,273
Expected return on assets	(61,281		)	(69,051		)	(18,393		)	(8,400		)	(18,540		)	(13,989		)
Amortization of loss	34,920			37,062			9,159			4,974			6,930			8,892
Net pension cost		$27,741			$33,213			$6,378			$3,822			$2,658			$8,784

Non-Qualified Net Pension Cost

Entergy recognized $4.2 million and $15.8 million in pension cost for its non-qualified pension plans in the third quarters of 2018 and 2017, respectively. Reflected in the pension cost for non-qualified pension plans in the third quarters of 2018 and 2017 were settlement charges of $212 thousand and $11.6 million, respectively, related to the payment of lump sum benefits out of the plan. Entergy recognized $19.7 million and $28.9 million in pension cost for its non-qualified pension plans for the nine months ended September 30, 2018 and 2017, respectively. Reflected in the pension cost for non-qualified pension plans for the nine months ended September 30, 2018 and 2017 were settlement charges of $7 million and $15.5 million, respectively, related to the payment of lump sum benefits out of this plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the third quarters of 2018 and 2017:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
2018		$114		$42		$73		$20		$122
2017		$111		$46		$62		$18		$124

Reflected in Entergy Arkansas’s non-qualified pension costs in the third quarters of 2018 and 2017, were settlement charges of $7 thousand and $10 thousand, respectively, related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the nine months ended September 30, 2018 and 2017:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
2018		$369		$138		$230		$62		$529
2017		$483		$141		$189		$55		$377

Reflected in Entergy Arkansas’s non-qualified pension costs for the nine months ended September 30, 2018 and 2017, were settlement charges of $30 thousand and $173 thousand, respectively, related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the nine months ended September 30, 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefit Cost

Entergy’s other postretirement benefit cost, including amounts capitalized, for the third quarters of 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$6,782			$6,729
Interest cost on accumulated postretirement benefit obligation (APBO)	12,681			13,960
Expected return on assets	(10,373		)	(9,408		)
Amortization of prior service credit	(9,251		)	(10,356		)
Amortization of loss	3,432			5,476
Net other postretirement benefit cost		$3,271			$6,401

Entergy’s other postretirement benefit cost, including amounts capitalized, for the nine months ended September 30, 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$20,346			$20,187
Interest cost on accumulated postretirement benefit obligation (APBO)	38,043			41,880
Expected return on assets	(31,119		)	(28,224		)
Amortization of prior service credit	(27,753		)	(31,068		)
Amortization of loss	10,296			16,428
Net other postretirement benefit cost		$9,813			$19,203

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the third quarters of 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$793			$1,556			$321			$129			$330			$306
Interest cost on APBO	1,997			2,789			683			417			939			500
Expected return on assets	(4,342		)	—			(1,303		)	(1,313		)	(2,446		)	(783		)
Amortization of prior service credit	(1,278		)	(1,934		)	(456		)	(186		)	(579		)	(378		)
Amortization of loss	289			388			377			34			206			233
Net other postretirement benefit cost		($2,541	)		$2,799			($378	)		($919	)		($1,550	)		($122	)

2017	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$863			$1,593			$290			$142			$372			$320
Interest cost on APBO	2,255			3,025			690			469			1,124			559
Expected return on assets	(3,959		)	—			(1,200		)	(1,159		)	(2,180		)	(717		)
Amortization of prior service credit	(1,278		)	(1,934		)	(456		)	(186		)	(579		)	(378		)
Amortization of loss	1,115			465			419			105			826			390
Net other postretirement benefit cost		($1,004	)		$3,149			($257	)		($629	)		($437	)		$174

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the nine months ended September 30, 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$2,379			$4,668			$963			$387			$990			$918
Interest cost on APBO	5,991			8,367			2,049			1,251			2,817			1,500
Expected return on assets	(13,026		)	—			(3,909		)	(3,939		)	(7,338		)	(2,349		)
Amortization of prior service credit	(3,834		)	(5,802		)	(1,368		)	(558		)	(1,737		)	(1,134		)
Amortization of loss	867			1,164			1,131			102			618			699
Net other postretirement benefit cost		($7,623	)		$8,397			($1,134	)		($2,757	)		($4,650	)		($366	)

2017	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$2,589			$4,779			$870			$426			$1,116			$960
Interest cost on APBO	6,765			9,075			2,070			1,407			3,372			1,677
Expected return on assets	(11,877		)	—			(3,600		)	(3,477		)	(6,540		)	(2,151		)
Amortization of prior service credit	(3,834		)	(5,802		)	(1,368		)	(558		)	(1,737		)	(1,134		)
Amortization of loss	3,345			1,395			1,257			315			2,478			1,170
Net other postretirement benefit cost		($3,012	)		$9,447			($771	)		($1,887	)		($1,311	)		$522

Reclassification out of Accumulated Other Comprehensive Income (Loss)

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the third quarters of 2018 and 2017:

2018	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($99	)		$5,595			($71	)		$5,425
Amortization of loss	(21,958		)	(1,932		)	(850		)	(24,740		)
Settlement loss	—			—			(76		)	(76		)
		($22,057	)		$3,663			($997	)		($19,391	)
Entergy Louisiana
Amortization of prior service credit		$—			$1,934			$—			$1,934
Amortization of loss	(867		)	(388		)	(2		)	(1,257		)
		($867	)		$1,546			($2	)		$677

2017	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($65	)		$6,718			($88	)		$6,565
Amortization of loss	(18,451		)	(2,202		)	(827		)	(21,480		)
Settlement loss	—			—			(4,200		)	(4,200		)
		($18,516	)		$4,516			($5,115	)		($19,115	)
Entergy Louisiana
Amortization of prior service credit		$—			$1,934			$—			$1,934
Amortization of loss	(865		)	(465		)	(2		)	(1,332		)
		($865	)		$1,469			($2	)		$602

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the nine months ended September 30, 2018 and 2017:

2018	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($297	)		$16,786			($211	)		$16,278
Amortization of loss	(65,870		)	(5,801		)	(2,832		)	(74,503		)
Settlement loss	—			—			(2,098		)	(2,098		)
		($66,167	)		$10,985			($5,141	)		($60,323	)
Entergy Louisiana
Amortization of prior service credit		$—			$5,802			$—			$5,802
Amortization of loss	(2,601		)	(1,164		)	(5		)	(3,770		)
		($2,601	)		$4,638			($5	)		$2,032

2017	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($195	)		$20,152			($266	)		$19,691
Amortization of loss	(55,351		)	(6,606		)	(2,648		)	(64,605		)
Settlement loss	—			—			(5,965		)	(5,965		)
		($55,546	)		$13,546			($8,879	)		($50,879	)
Entergy Louisiana
Amortization of prior service credit		$—			$5,802			$—			$5,802
Amortization of loss	(2,594		)	(1,395		)	(7		)	(3,996		)
		($2,594	)		$4,407			($7	)		$1,806

Employer Contributions

Based on current assumptions, Entergy expects to contribute $383.5 million to its qualified pension plans in 2018.  As of September 30, 2018, Entergy had contributed $315.6 million to its pension plans.  Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2018:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas		System Energy
	(In Thousands)
Expected 2018 pension contributions		$64,062		$71,919		$14,933		$7,250		$10,883		$13,786
Pension contributions made through September 2018		$51,982		$58,363		$12,203		$5,938		$9,323		$11,152
Remaining estimated pension contributions to be made in 2018		$12,080		$13,556		$2,730		$1,312		$1,560		$2,634

Entergy Arkansas [Member]

Retirement And Other Postretirement Benefits

RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Entergy implemented ASU No. 2017-07, “Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost” effective January 1, 2018. The ASU requires entities to report the service cost component of defined benefit pension cost and postretirement benefit cost (net benefit cost) in the same line item as other compensation costs arising from services rendered during the period.  The other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. The amendment regarding the presentation of net benefit cost was required to be applied retrospectively for all periods presented. In addition, the ASU allows only the service cost component of net benefit cost to be eligible for capitalization on a prospective basis. In accordance with the regulatory treatment of net benefit cost of the Registrant Subsidiaries, a regulatory asset/liability will be recorded in other regulatory assets/liabilities for the non-service cost components of net benefit cost that would have been capitalized.

The retroactive presentation changes resulted in decreases in other operation and maintenance expenses and decreases in other income for the three months ended September 30, 2017, with no change in net income, of $30 million for Entergy. The retroactive presentation changes resulted in decreases in other operation and maintenance expenses and decreases in other income for the nine months ended September 30, 2017, with no change in net income, of $76 million for Entergy.

The retroactive presentation changes resulted in decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income for the three months ended September 30, 2017 and for the nine months ended September 30, 2017, with no change in net income, of the following for the Registrant Subsidiaries:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas			System Energy
	(In Thousands)
Three months ended September 30, 2017		$3,515		$8,585		$778		$356		$43			$1,521
Nine months ended September 30, 2017		$9,995		$20,942		$1,862		$794		($194	)		$4,778

The retroactive effect of the change for the years ended December 31, 2017, 2016, and 2015 would be decreases in other operation and maintenance expenses and decreases in other income, with no change in net income, of $101 million, $71 million, and $148 million, respectively, for Entergy.

The retroactive effect of the change for the years ended December 31, 2017, 2016, and 2015 would be decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income, with no change in net income, of the following for the Registrant Subsidiaries:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas			System Energy
	(In Thousands)
For the Year Ended December 31, 2017		$13,668		$27,796		$2,742		$1,293		$179			$6,190
For the Year Ended December 31, 2016		$13,392		$26,118		$2,424		$1,014		($1,054	)		$5,088
For the Year Ended December 31, 2015		$30,671		$50,686		$6,268		$3,975		$4,000			$10,213

Components of Qualified Net Pension Cost

Entergy’s qualified pension cost, including amounts capitalized, for the third quarters of 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$38,752			$33,410
Interest cost on projected benefit obligation	66,854			65,206
Expected return on assets	(110,535		)	(102,056		)
Amortization of prior service cost	99			65
Amortization of loss	68,526			56,930
Net pension costs		$63,696			$53,555

Entergy’s qualified pension cost, including amounts capitalized, for the nine months ended September 30, 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$116,256			$100,230
Interest cost on projected benefit obligation	200,562			195,618
Expected return on assets	(331,605		)	(306,168		)
Amortization of prior service cost	297			195
Amortization of loss	205,578			170,790
Net pension costs		$191,088			$160,665

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the third quarters of 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$6,189			$8,446			$1,822			$673			$1,589			$1,776
Interest cost on projected benefit obligation	13,004			14,940			3,769			1,813			3,348			3,227
Expected return on assets	(21,851		)	(24,809		)	(6,502		)	(2,993		)	(6,523		)	(4,991		)
Amortization of loss	13,412			14,450			3,610			1,954			2,626			3,715
Net pension cost		$10,754			$13,027			$2,699			$1,447			$1,040			$3,727

2017	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$5,090			$6,925			$1,472			$625			$1,364			$1,536
Interest cost on projected benefit obligation	12,944			14,809			3,732			1,791			3,392			3,091
Expected return on assets	(20,427		)	(23,017		)	(6,131		)	(2,800		)	(6,180		)	(4,663		)
Amortization of loss	11,640			12,354			3,053			1,658			2,310			2,964
Net pension cost		$9,247			$11,071			$2,126			$1,274			$886			$2,928

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the nine months ended September 30, 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$18,567			$25,338			$5,466			$2,019			$4,767			$5,328
Interest cost on projects benefit obligation	39,012			44,820			11,307			5,439			10,044			9,681
Expected return on assets	(65,553		)	(74,427		)	(19,506		)	(8,979		)	(19,569		)	(14,973		)
Amortization of loss	40,236			43,350			10,830			5,862			7,878			11,145
Net pension cost		$32,262			$39,081			$8,097			$4,341			$3,120			$11,181

2017	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$15,270			$20,775			$4,416			$1,875			$4,092			$4,608
Interest cost on projected benefit obligation	38,832			44,427			11,196			5,373			10,176			9,273
Expected return on assets	(61,281		)	(69,051		)	(18,393		)	(8,400		)	(18,540		)	(13,989		)
Amortization of loss	34,920			37,062			9,159			4,974			6,930			8,892
Net pension cost		$27,741			$33,213			$6,378			$3,822			$2,658			$8,784

Non-Qualified Net Pension Cost

Entergy recognized $4.2 million and $15.8 million in pension cost for its non-qualified pension plans in the third quarters of 2018 and 2017, respectively. Reflected in the pension cost for non-qualified pension plans in the third quarters of 2018 and 2017 were settlement charges of $212 thousand and $11.6 million, respectively, related to the payment of lump sum benefits out of the plan. Entergy recognized $19.7 million and $28.9 million in pension cost for its non-qualified pension plans for the nine months ended September 30, 2018 and 2017, respectively. Reflected in the pension cost for non-qualified pension plans for the nine months ended September 30, 2018 and 2017 were settlement charges of $7 million and $15.5 million, respectively, related to the payment of lump sum benefits out of this plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the third quarters of 2018 and 2017:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
2018		$114		$42		$73		$20		$122
2017		$111		$46		$62		$18		$124

Reflected in Entergy Arkansas’s non-qualified pension costs in the third quarters of 2018 and 2017, were settlement charges of $7 thousand and $10 thousand, respectively, related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the nine months ended September 30, 2018 and 2017:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
2018		$369		$138		$230		$62		$529
2017		$483		$141		$189		$55		$377

Reflected in Entergy Arkansas’s non-qualified pension costs for the nine months ended September 30, 2018 and 2017, were settlement charges of $30 thousand and $173 thousand, respectively, related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the nine months ended September 30, 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefit Cost

Entergy’s other postretirement benefit cost, including amounts capitalized, for the third quarters of 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$6,782			$6,729
Interest cost on accumulated postretirement benefit obligation (APBO)	12,681			13,960
Expected return on assets	(10,373		)	(9,408		)
Amortization of prior service credit	(9,251		)	(10,356		)
Amortization of loss	3,432			5,476
Net other postretirement benefit cost		$3,271			$6,401

Entergy’s other postretirement benefit cost, including amounts capitalized, for the nine months ended September 30, 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$20,346			$20,187
Interest cost on accumulated postretirement benefit obligation (APBO)	38,043			41,880
Expected return on assets	(31,119		)	(28,224		)
Amortization of prior service credit	(27,753		)	(31,068		)
Amortization of loss	10,296			16,428
Net other postretirement benefit cost		$9,813			$19,203

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the third quarters of 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$793			$1,556			$321			$129			$330			$306
Interest cost on APBO	1,997			2,789			683			417			939			500
Expected return on assets	(4,342		)	—			(1,303		)	(1,313		)	(2,446		)	(783		)
Amortization of prior service credit	(1,278		)	(1,934		)	(456		)	(186		)	(579		)	(378		)
Amortization of loss	289			388			377			34			206			233
Net other postretirement benefit cost		($2,541	)		$2,799			($378	)		($919	)		($1,550	)		($122	)

2017	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$863			$1,593			$290			$142			$372			$320
Interest cost on APBO	2,255			3,025			690			469			1,124			559
Expected return on assets	(3,959		)	—			(1,200		)	(1,159		)	(2,180		)	(717		)
Amortization of prior service credit	(1,278		)	(1,934		)	(456		)	(186		)	(579		)	(378		)
Amortization of loss	1,115			465			419			105			826			390
Net other postretirement benefit cost		($1,004	)		$3,149			($257	)		($629	)		($437	)		$174

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the nine months ended September 30, 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$2,379			$4,668			$963			$387			$990			$918
Interest cost on APBO	5,991			8,367			2,049			1,251			2,817			1,500
Expected return on assets	(13,026		)	—			(3,909		)	(3,939		)	(7,338		)	(2,349		)
Amortization of prior service credit	(3,834		)	(5,802		)	(1,368		)	(558		)	(1,737		)	(1,134		)
Amortization of loss	867			1,164			1,131			102			618			699
Net other postretirement benefit cost		($7,623	)		$8,397			($1,134	)		($2,757	)		($4,650	)		($366	)

2017	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$2,589			$4,779			$870			$426			$1,116			$960
Interest cost on APBO	6,765			9,075			2,070			1,407			3,372			1,677
Expected return on assets	(11,877		)	—			(3,600		)	(3,477		)	(6,540		)	(2,151		)
Amortization of prior service credit	(3,834		)	(5,802		)	(1,368		)	(558		)	(1,737		)	(1,134		)
Amortization of loss	3,345			1,395			1,257			315			2,478			1,170
Net other postretirement benefit cost		($3,012	)		$9,447			($771	)		($1,887	)		($1,311	)		$522

Reclassification out of Accumulated Other Comprehensive Income (Loss)

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the third quarters of 2018 and 2017:

2018	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($99	)		$5,595			($71	)		$5,425
Amortization of loss	(21,958		)	(1,932		)	(850		)	(24,740		)
Settlement loss	—			—			(76		)	(76		)
		($22,057	)		$3,663			($997	)		($19,391	)
Entergy Louisiana
Amortization of prior service credit		$—			$1,934			$—			$1,934
Amortization of loss	(867		)	(388		)	(2		)	(1,257		)
		($867	)		$1,546			($2	)		$677

2017	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($65	)		$6,718			($88	)		$6,565
Amortization of loss	(18,451		)	(2,202		)	(827		)	(21,480		)
Settlement loss	—			—			(4,200		)	(4,200		)
		($18,516	)		$4,516			($5,115	)		($19,115	)
Entergy Louisiana
Amortization of prior service credit		$—			$1,934			$—			$1,934
Amortization of loss	(865		)	(465		)	(2		)	(1,332		)
		($865	)		$1,469			($2	)		$602

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the nine months ended September 30, 2018 and 2017:

2018	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($297	)		$16,786			($211	)		$16,278
Amortization of loss	(65,870		)	(5,801		)	(2,832		)	(74,503		)
Settlement loss	—			—			(2,098		)	(2,098		)
		($66,167	)		$10,985			($5,141	)		($60,323	)
Entergy Louisiana
Amortization of prior service credit		$—			$5,802			$—			$5,802
Amortization of loss	(2,601		)	(1,164		)	(5		)	(3,770		)
		($2,601	)		$4,638			($5	)		$2,032

2017	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($195	)		$20,152			($266	)		$19,691
Amortization of loss	(55,351		)	(6,606		)	(2,648		)	(64,605		)
Settlement loss	—			—			(5,965		)	(5,965		)
		($55,546	)		$13,546			($8,879	)		($50,879	)
Entergy Louisiana
Amortization of prior service credit		$—			$5,802			$—			$5,802
Amortization of loss	(2,594		)	(1,395		)	(7		)	(3,996		)
		($2,594	)		$4,407			($7	)		$1,806

Employer Contributions

Based on current assumptions, Entergy expects to contribute $383.5 million to its qualified pension plans in 2018.  As of September 30, 2018, Entergy had contributed $315.6 million to its pension plans.  Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2018:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas		System Energy
	(In Thousands)
Expected 2018 pension contributions		$64,062		$71,919		$14,933		$7,250		$10,883		$13,786
Pension contributions made through September 2018		$51,982		$58,363		$12,203		$5,938		$9,323		$11,152
Remaining estimated pension contributions to be made in 2018		$12,080		$13,556		$2,730		$1,312		$1,560		$2,634

Entergy Louisiana [Member]

Retirement And Other Postretirement Benefits

RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Entergy implemented ASU No. 2017-07, “Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost” effective January 1, 2018. The ASU requires entities to report the service cost component of defined benefit pension cost and postretirement benefit cost (net benefit cost) in the same line item as other compensation costs arising from services rendered during the period.  The other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. The amendment regarding the presentation of net benefit cost was required to be applied retrospectively for all periods presented. In addition, the ASU allows only the service cost component of net benefit cost to be eligible for capitalization on a prospective basis. In accordance with the regulatory treatment of net benefit cost of the Registrant Subsidiaries, a regulatory asset/liability will be recorded in other regulatory assets/liabilities for the non-service cost components of net benefit cost that would have been capitalized.

The retroactive presentation changes resulted in decreases in other operation and maintenance expenses and decreases in other income for the three months ended September 30, 2017, with no change in net income, of $30 million for Entergy. The retroactive presentation changes resulted in decreases in other operation and maintenance expenses and decreases in other income for the nine months ended September 30, 2017, with no change in net income, of $76 million for Entergy.

The retroactive presentation changes resulted in decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income for the three months ended September 30, 2017 and for the nine months ended September 30, 2017, with no change in net income, of the following for the Registrant Subsidiaries:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas			System Energy
	(In Thousands)
Three months ended September 30, 2017		$3,515		$8,585		$778		$356		$43			$1,521
Nine months ended September 30, 2017		$9,995		$20,942		$1,862		$794		($194	)		$4,778

The retroactive effect of the change for the years ended December 31, 2017, 2016, and 2015 would be decreases in other operation and maintenance expenses and decreases in other income, with no change in net income, of $101 million, $71 million, and $148 million, respectively, for Entergy.

The retroactive effect of the change for the years ended December 31, 2017, 2016, and 2015 would be decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income, with no change in net income, of the following for the Registrant Subsidiaries:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas			System Energy
	(In Thousands)
For the Year Ended December 31, 2017		$13,668		$27,796		$2,742		$1,293		$179			$6,190
For the Year Ended December 31, 2016		$13,392		$26,118		$2,424		$1,014		($1,054	)		$5,088
For the Year Ended December 31, 2015		$30,671		$50,686		$6,268		$3,975		$4,000			$10,213

Components of Qualified Net Pension Cost

Entergy’s qualified pension cost, including amounts capitalized, for the third quarters of 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$38,752			$33,410
Interest cost on projected benefit obligation	66,854			65,206
Expected return on assets	(110,535		)	(102,056		)
Amortization of prior service cost	99			65
Amortization of loss	68,526			56,930
Net pension costs		$63,696			$53,555

Entergy’s qualified pension cost, including amounts capitalized, for the nine months ended September 30, 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$116,256			$100,230
Interest cost on projected benefit obligation	200,562			195,618
Expected return on assets	(331,605		)	(306,168		)
Amortization of prior service cost	297			195
Amortization of loss	205,578			170,790
Net pension costs		$191,088			$160,665

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the third quarters of 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$6,189			$8,446			$1,822			$673			$1,589			$1,776
Interest cost on projected benefit obligation	13,004			14,940			3,769			1,813			3,348			3,227
Expected return on assets	(21,851		)	(24,809		)	(6,502		)	(2,993		)	(6,523		)	(4,991		)
Amortization of loss	13,412			14,450			3,610			1,954			2,626			3,715
Net pension cost		$10,754			$13,027			$2,699			$1,447			$1,040			$3,727

2017	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$5,090			$6,925			$1,472			$625			$1,364			$1,536
Interest cost on projected benefit obligation	12,944			14,809			3,732			1,791			3,392			3,091
Expected return on assets	(20,427		)	(23,017		)	(6,131		)	(2,800		)	(6,180		)	(4,663		)
Amortization of loss	11,640			12,354			3,053			1,658			2,310			2,964
Net pension cost		$9,247			$11,071			$2,126			$1,274			$886			$2,928

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the nine months ended September 30, 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$18,567			$25,338			$5,466			$2,019			$4,767			$5,328
Interest cost on projects benefit obligation	39,012			44,820			11,307			5,439			10,044			9,681
Expected return on assets	(65,553		)	(74,427		)	(19,506		)	(8,979		)	(19,569		)	(14,973		)
Amortization of loss	40,236			43,350			10,830			5,862			7,878			11,145
Net pension cost		$32,262			$39,081			$8,097			$4,341			$3,120			$11,181

2017	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$15,270			$20,775			$4,416			$1,875			$4,092			$4,608
Interest cost on projected benefit obligation	38,832			44,427			11,196			5,373			10,176			9,273
Expected return on assets	(61,281		)	(69,051		)	(18,393		)	(8,400		)	(18,540		)	(13,989		)
Amortization of loss	34,920			37,062			9,159			4,974			6,930			8,892
Net pension cost		$27,741			$33,213			$6,378			$3,822			$2,658			$8,784

Non-Qualified Net Pension Cost

Entergy recognized $4.2 million and $15.8 million in pension cost for its non-qualified pension plans in the third quarters of 2018 and 2017, respectively. Reflected in the pension cost for non-qualified pension plans in the third quarters of 2018 and 2017 were settlement charges of $212 thousand and $11.6 million, respectively, related to the payment of lump sum benefits out of the plan. Entergy recognized $19.7 million and $28.9 million in pension cost for its non-qualified pension plans for the nine months ended September 30, 2018 and 2017, respectively. Reflected in the pension cost for non-qualified pension plans for the nine months ended September 30, 2018 and 2017 were settlement charges of $7 million and $15.5 million, respectively, related to the payment of lump sum benefits out of this plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the third quarters of 2018 and 2017:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
2018		$114		$42		$73		$20		$122
2017		$111		$46		$62		$18		$124

Reflected in Entergy Arkansas’s non-qualified pension costs in the third quarters of 2018 and 2017, were settlement charges of $7 thousand and $10 thousand, respectively, related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the nine months ended September 30, 2018 and 2017:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
2018		$369		$138		$230		$62		$529
2017		$483		$141		$189		$55		$377

Reflected in Entergy Arkansas’s non-qualified pension costs for the nine months ended September 30, 2018 and 2017, were settlement charges of $30 thousand and $173 thousand, respectively, related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the nine months ended September 30, 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefit Cost

Entergy’s other postretirement benefit cost, including amounts capitalized, for the third quarters of 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$6,782			$6,729
Interest cost on accumulated postretirement benefit obligation (APBO)	12,681			13,960
Expected return on assets	(10,373		)	(9,408		)
Amortization of prior service credit	(9,251		)	(10,356		)
Amortization of loss	3,432			5,476
Net other postretirement benefit cost		$3,271			$6,401

Entergy’s other postretirement benefit cost, including amounts capitalized, for the nine months ended September 30, 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$20,346			$20,187
Interest cost on accumulated postretirement benefit obligation (APBO)	38,043			41,880
Expected return on assets	(31,119		)	(28,224		)
Amortization of prior service credit	(27,753		)	(31,068		)
Amortization of loss	10,296			16,428
Net other postretirement benefit cost		$9,813			$19,203

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the third quarters of 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$793			$1,556			$321			$129			$330			$306
Interest cost on APBO	1,997			2,789			683			417			939			500
Expected return on assets	(4,342		)	—			(1,303		)	(1,313		)	(2,446		)	(783		)
Amortization of prior service credit	(1,278		)	(1,934		)	(456		)	(186		)	(579		)	(378		)
Amortization of loss	289			388			377			34			206			233
Net other postretirement benefit cost		($2,541	)		$2,799			($378	)		($919	)		($1,550	)		($122	)

2017	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$863			$1,593			$290			$142			$372			$320
Interest cost on APBO	2,255			3,025			690			469			1,124			559
Expected return on assets	(3,959		)	—			(1,200		)	(1,159		)	(2,180		)	(717		)
Amortization of prior service credit	(1,278		)	(1,934		)	(456		)	(186		)	(579		)	(378		)
Amortization of loss	1,115			465			419			105			826			390
Net other postretirement benefit cost		($1,004	)		$3,149			($257	)		($629	)		($437	)		$174

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the nine months ended September 30, 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$2,379			$4,668			$963			$387			$990			$918
Interest cost on APBO	5,991			8,367			2,049			1,251			2,817			1,500
Expected return on assets	(13,026		)	—			(3,909		)	(3,939		)	(7,338		)	(2,349		)
Amortization of prior service credit	(3,834		)	(5,802		)	(1,368		)	(558		)	(1,737		)	(1,134		)
Amortization of loss	867			1,164			1,131			102			618			699
Net other postretirement benefit cost		($7,623	)		$8,397			($1,134	)		($2,757	)		($4,650	)		($366	)

2017	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$2,589			$4,779			$870			$426			$1,116			$960
Interest cost on APBO	6,765			9,075			2,070			1,407			3,372			1,677
Expected return on assets	(11,877		)	—			(3,600		)	(3,477		)	(6,540		)	(2,151		)
Amortization of prior service credit	(3,834		)	(5,802		)	(1,368		)	(558		)	(1,737		)	(1,134		)
Amortization of loss	3,345			1,395			1,257			315			2,478			1,170
Net other postretirement benefit cost		($3,012	)		$9,447			($771	)		($1,887	)		($1,311	)		$522

Reclassification out of Accumulated Other Comprehensive Income (Loss)

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the third quarters of 2018 and 2017:

2018	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($99	)		$5,595			($71	)		$5,425
Amortization of loss	(21,958		)	(1,932		)	(850		)	(24,740		)
Settlement loss	—			—			(76		)	(76		)
		($22,057	)		$3,663			($997	)		($19,391	)
Entergy Louisiana
Amortization of prior service credit		$—			$1,934			$—			$1,934
Amortization of loss	(867		)	(388		)	(2		)	(1,257		)
		($867	)		$1,546			($2	)		$677

2017	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($65	)		$6,718			($88	)		$6,565
Amortization of loss	(18,451		)	(2,202		)	(827		)	(21,480		)
Settlement loss	—			—			(4,200		)	(4,200		)
		($18,516	)		$4,516			($5,115	)		($19,115	)
Entergy Louisiana
Amortization of prior service credit		$—			$1,934			$—			$1,934
Amortization of loss	(865		)	(465		)	(2		)	(1,332		)
		($865	)		$1,469			($2	)		$602

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the nine months ended September 30, 2018 and 2017:

2018	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($297	)		$16,786			($211	)		$16,278
Amortization of loss	(65,870		)	(5,801		)	(2,832		)	(74,503		)
Settlement loss	—			—			(2,098		)	(2,098		)
		($66,167	)		$10,985			($5,141	)		($60,323	)
Entergy Louisiana
Amortization of prior service credit		$—			$5,802			$—			$5,802
Amortization of loss	(2,601		)	(1,164		)	(5		)	(3,770		)
		($2,601	)		$4,638			($5	)		$2,032

2017	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($195	)		$20,152			($266	)		$19,691
Amortization of loss	(55,351		)	(6,606		)	(2,648		)	(64,605		)
Settlement loss	—			—			(5,965		)	(5,965		)
		($55,546	)		$13,546			($8,879	)		($50,879	)
Entergy Louisiana
Amortization of prior service credit		$—			$5,802			$—			$5,802
Amortization of loss	(2,594		)	(1,395		)	(7		)	(3,996		)
		($2,594	)		$4,407			($7	)		$1,806

Employer Contributions

Based on current assumptions, Entergy expects to contribute $383.5 million to its qualified pension plans in 2018.  As of September 30, 2018, Entergy had contributed $315.6 million to its pension plans.  Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2018:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas		System Energy
	(In Thousands)
Expected 2018 pension contributions		$64,062		$71,919		$14,933		$7,250		$10,883		$13,786
Pension contributions made through September 2018		$51,982		$58,363		$12,203		$5,938		$9,323		$11,152
Remaining estimated pension contributions to be made in 2018		$12,080		$13,556		$2,730		$1,312		$1,560		$2,634

Entergy Mississippi [Member]

Retirement And Other Postretirement Benefits

RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Entergy implemented ASU No. 2017-07, “Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost” effective January 1, 2018. The ASU requires entities to report the service cost component of defined benefit pension cost and postretirement benefit cost (net benefit cost) in the same line item as other compensation costs arising from services rendered during the period.  The other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. The amendment regarding the presentation of net benefit cost was required to be applied retrospectively for all periods presented. In addition, the ASU allows only the service cost component of net benefit cost to be eligible for capitalization on a prospective basis. In accordance with the regulatory treatment of net benefit cost of the Registrant Subsidiaries, a regulatory asset/liability will be recorded in other regulatory assets/liabilities for the non-service cost components of net benefit cost that would have been capitalized.

The retroactive presentation changes resulted in decreases in other operation and maintenance expenses and decreases in other income for the three months ended September 30, 2017, with no change in net income, of $30 million for Entergy. The retroactive presentation changes resulted in decreases in other operation and maintenance expenses and decreases in other income for the nine months ended September 30, 2017, with no change in net income, of $76 million for Entergy.

The retroactive presentation changes resulted in decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income for the three months ended September 30, 2017 and for the nine months ended September 30, 2017, with no change in net income, of the following for the Registrant Subsidiaries:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas			System Energy
	(In Thousands)
Three months ended September 30, 2017		$3,515		$8,585		$778		$356		$43			$1,521
Nine months ended September 30, 2017		$9,995		$20,942		$1,862		$794		($194	)		$4,778

The retroactive effect of the change for the years ended December 31, 2017, 2016, and 2015 would be decreases in other operation and maintenance expenses and decreases in other income, with no change in net income, of $101 million, $71 million, and $148 million, respectively, for Entergy.

The retroactive effect of the change for the years ended December 31, 2017, 2016, and 2015 would be decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income, with no change in net income, of the following for the Registrant Subsidiaries:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas			System Energy
	(In Thousands)
For the Year Ended December 31, 2017		$13,668		$27,796		$2,742		$1,293		$179			$6,190
For the Year Ended December 31, 2016		$13,392		$26,118		$2,424		$1,014		($1,054	)		$5,088
For the Year Ended December 31, 2015		$30,671		$50,686		$6,268		$3,975		$4,000			$10,213

Components of Qualified Net Pension Cost

Entergy’s qualified pension cost, including amounts capitalized, for the third quarters of 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$38,752			$33,410
Interest cost on projected benefit obligation	66,854			65,206
Expected return on assets	(110,535		)	(102,056		)
Amortization of prior service cost	99			65
Amortization of loss	68,526			56,930
Net pension costs		$63,696			$53,555

Entergy’s qualified pension cost, including amounts capitalized, for the nine months ended September 30, 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$116,256			$100,230
Interest cost on projected benefit obligation	200,562			195,618
Expected return on assets	(331,605		)	(306,168		)
Amortization of prior service cost	297			195
Amortization of loss	205,578			170,790
Net pension costs		$191,088			$160,665

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the third quarters of 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$6,189			$8,446			$1,822			$673			$1,589			$1,776
Interest cost on projected benefit obligation	13,004			14,940			3,769			1,813			3,348			3,227
Expected return on assets	(21,851		)	(24,809		)	(6,502		)	(2,993		)	(6,523		)	(4,991		)
Amortization of loss	13,412			14,450			3,610			1,954			2,626			3,715
Net pension cost		$10,754			$13,027			$2,699			$1,447			$1,040			$3,727

2017	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$5,090			$6,925			$1,472			$625			$1,364			$1,536
Interest cost on projected benefit obligation	12,944			14,809			3,732			1,791			3,392			3,091
Expected return on assets	(20,427		)	(23,017		)	(6,131		)	(2,800		)	(6,180		)	(4,663		)
Amortization of loss	11,640			12,354			3,053			1,658			2,310			2,964
Net pension cost		$9,247			$11,071			$2,126			$1,274			$886			$2,928

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the nine months ended September 30, 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$18,567			$25,338			$5,466			$2,019			$4,767			$5,328
Interest cost on projects benefit obligation	39,012			44,820			11,307			5,439			10,044			9,681
Expected return on assets	(65,553		)	(74,427		)	(19,506		)	(8,979		)	(19,569		)	(14,973		)
Amortization of loss	40,236			43,350			10,830			5,862			7,878			11,145
Net pension cost		$32,262			$39,081			$8,097			$4,341			$3,120			$11,181

2017	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$15,270			$20,775			$4,416			$1,875			$4,092			$4,608
Interest cost on projected benefit obligation	38,832			44,427			11,196			5,373			10,176			9,273
Expected return on assets	(61,281		)	(69,051		)	(18,393		)	(8,400		)	(18,540		)	(13,989		)
Amortization of loss	34,920			37,062			9,159			4,974			6,930			8,892
Net pension cost		$27,741			$33,213			$6,378			$3,822			$2,658			$8,784

Non-Qualified Net Pension Cost

Entergy recognized $4.2 million and $15.8 million in pension cost for its non-qualified pension plans in the third quarters of 2018 and 2017, respectively. Reflected in the pension cost for non-qualified pension plans in the third quarters of 2018 and 2017 were settlement charges of $212 thousand and $11.6 million, respectively, related to the payment of lump sum benefits out of the plan. Entergy recognized $19.7 million and $28.9 million in pension cost for its non-qualified pension plans for the nine months ended September 30, 2018 and 2017, respectively. Reflected in the pension cost for non-qualified pension plans for the nine months ended September 30, 2018 and 2017 were settlement charges of $7 million and $15.5 million, respectively, related to the payment of lump sum benefits out of this plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the third quarters of 2018 and 2017:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
2018		$114		$42		$73		$20		$122
2017		$111		$46		$62		$18		$124

Reflected in Entergy Arkansas’s non-qualified pension costs in the third quarters of 2018 and 2017, were settlement charges of $7 thousand and $10 thousand, respectively, related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the nine months ended September 30, 2018 and 2017:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
2018		$369		$138		$230		$62		$529
2017		$483		$141		$189		$55		$377

Reflected in Entergy Arkansas’s non-qualified pension costs for the nine months ended September 30, 2018 and 2017, were settlement charges of $30 thousand and $173 thousand, respectively, related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the nine months ended September 30, 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefit Cost

Entergy’s other postretirement benefit cost, including amounts capitalized, for the third quarters of 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$6,782			$6,729
Interest cost on accumulated postretirement benefit obligation (APBO)	12,681			13,960
Expected return on assets	(10,373		)	(9,408		)
Amortization of prior service credit	(9,251		)	(10,356		)
Amortization of loss	3,432			5,476
Net other postretirement benefit cost		$3,271			$6,401

Entergy’s other postretirement benefit cost, including amounts capitalized, for the nine months ended September 30, 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$20,346			$20,187
Interest cost on accumulated postretirement benefit obligation (APBO)	38,043			41,880
Expected return on assets	(31,119		)	(28,224		)
Amortization of prior service credit	(27,753		)	(31,068		)
Amortization of loss	10,296			16,428
Net other postretirement benefit cost		$9,813			$19,203

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the third quarters of 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$793			$1,556			$321			$129			$330			$306
Interest cost on APBO	1,997			2,789			683			417			939			500
Expected return on assets	(4,342		)	—			(1,303		)	(1,313		)	(2,446		)	(783		)
Amortization of prior service credit	(1,278		)	(1,934		)	(456		)	(186		)	(579		)	(378		)
Amortization of loss	289			388			377			34			206			233
Net other postretirement benefit cost		($2,541	)		$2,799			($378	)		($919	)		($1,550	)		($122	)

2017	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$863			$1,593			$290			$142			$372			$320
Interest cost on APBO	2,255			3,025			690			469			1,124			559
Expected return on assets	(3,959		)	—			(1,200		)	(1,159		)	(2,180		)	(717		)
Amortization of prior service credit	(1,278		)	(1,934		)	(456		)	(186		)	(579		)	(378		)
Amortization of loss	1,115			465			419			105			826			390
Net other postretirement benefit cost		($1,004	)		$3,149			($257	)		($629	)		($437	)		$174

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the nine months ended September 30, 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$2,379			$4,668			$963			$387			$990			$918
Interest cost on APBO	5,991			8,367			2,049			1,251			2,817			1,500
Expected return on assets	(13,026		)	—			(3,909		)	(3,939		)	(7,338		)	(2,349		)
Amortization of prior service credit	(3,834		)	(5,802		)	(1,368		)	(558		)	(1,737		)	(1,134		)
Amortization of loss	867			1,164			1,131			102			618			699
Net other postretirement benefit cost		($7,623	)		$8,397			($1,134	)		($2,757	)		($4,650	)		($366	)

2017	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$2,589			$4,779			$870			$426			$1,116			$960
Interest cost on APBO	6,765			9,075			2,070			1,407			3,372			1,677
Expected return on assets	(11,877		)	—			(3,600		)	(3,477		)	(6,540		)	(2,151		)
Amortization of prior service credit	(3,834		)	(5,802		)	(1,368		)	(558		)	(1,737		)	(1,134		)
Amortization of loss	3,345			1,395			1,257			315			2,478			1,170
Net other postretirement benefit cost		($3,012	)		$9,447			($771	)		($1,887	)		($1,311	)		$522

Reclassification out of Accumulated Other Comprehensive Income (Loss)

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the third quarters of 2018 and 2017:

2018	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($99	)		$5,595			($71	)		$5,425
Amortization of loss	(21,958		)	(1,932		)	(850		)	(24,740		)
Settlement loss	—			—			(76		)	(76		)
		($22,057	)		$3,663			($997	)		($19,391	)
Entergy Louisiana
Amortization of prior service credit		$—			$1,934			$—			$1,934
Amortization of loss	(867		)	(388		)	(2		)	(1,257		)
		($867	)		$1,546			($2	)		$677

2017	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($65	)		$6,718			($88	)		$6,565
Amortization of loss	(18,451		)	(2,202		)	(827		)	(21,480		)
Settlement loss	—			—			(4,200		)	(4,200		)
		($18,516	)		$4,516			($5,115	)		($19,115	)
Entergy Louisiana
Amortization of prior service credit		$—			$1,934			$—			$1,934
Amortization of loss	(865		)	(465		)	(2		)	(1,332		)
		($865	)		$1,469			($2	)		$602

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the nine months ended September 30, 2018 and 2017:

2018	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($297	)		$16,786			($211	)		$16,278
Amortization of loss	(65,870		)	(5,801		)	(2,832		)	(74,503		)
Settlement loss	—			—			(2,098		)	(2,098		)
		($66,167	)		$10,985			($5,141	)		($60,323	)
Entergy Louisiana
Amortization of prior service credit		$—			$5,802			$—			$5,802
Amortization of loss	(2,601		)	(1,164		)	(5		)	(3,770		)
		($2,601	)		$4,638			($5	)		$2,032

2017	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($195	)		$20,152			($266	)		$19,691
Amortization of loss	(55,351		)	(6,606		)	(2,648		)	(64,605		)
Settlement loss	—			—			(5,965		)	(5,965		)
		($55,546	)		$13,546			($8,879	)		($50,879	)
Entergy Louisiana
Amortization of prior service credit		$—			$5,802			$—			$5,802
Amortization of loss	(2,594		)	(1,395		)	(7		)	(3,996		)
		($2,594	)		$4,407			($7	)		$1,806

Employer Contributions

Based on current assumptions, Entergy expects to contribute $383.5 million to its qualified pension plans in 2018.  As of September 30, 2018, Entergy had contributed $315.6 million to its pension plans.  Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2018:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas		System Energy
	(In Thousands)
Expected 2018 pension contributions		$64,062		$71,919		$14,933		$7,250		$10,883		$13,786
Pension contributions made through September 2018		$51,982		$58,363		$12,203		$5,938		$9,323		$11,152
Remaining estimated pension contributions to be made in 2018		$12,080		$13,556		$2,730		$1,312		$1,560		$2,634

Entergy New Orleans [Member]

Retirement And Other Postretirement Benefits

RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Entergy implemented ASU No. 2017-07, “Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost” effective January 1, 2018. The ASU requires entities to report the service cost component of defined benefit pension cost and postretirement benefit cost (net benefit cost) in the same line item as other compensation costs arising from services rendered during the period.  The other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. The amendment regarding the presentation of net benefit cost was required to be applied retrospectively for all periods presented. In addition, the ASU allows only the service cost component of net benefit cost to be eligible for capitalization on a prospective basis. In accordance with the regulatory treatment of net benefit cost of the Registrant Subsidiaries, a regulatory asset/liability will be recorded in other regulatory assets/liabilities for the non-service cost components of net benefit cost that would have been capitalized.

The retroactive presentation changes resulted in decreases in other operation and maintenance expenses and decreases in other income for the three months ended September 30, 2017, with no change in net income, of $30 million for Entergy. The retroactive presentation changes resulted in decreases in other operation and maintenance expenses and decreases in other income for the nine months ended September 30, 2017, with no change in net income, of $76 million for Entergy.

The retroactive presentation changes resulted in decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income for the three months ended September 30, 2017 and for the nine months ended September 30, 2017, with no change in net income, of the following for the Registrant Subsidiaries:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas			System Energy
	(In Thousands)
Three months ended September 30, 2017		$3,515		$8,585		$778		$356		$43			$1,521
Nine months ended September 30, 2017		$9,995		$20,942		$1,862		$794		($194	)		$4,778

The retroactive effect of the change for the years ended December 31, 2017, 2016, and 2015 would be decreases in other operation and maintenance expenses and decreases in other income, with no change in net income, of $101 million, $71 million, and $148 million, respectively, for Entergy.

The retroactive effect of the change for the years ended December 31, 2017, 2016, and 2015 would be decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income, with no change in net income, of the following for the Registrant Subsidiaries:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas			System Energy
	(In Thousands)
For the Year Ended December 31, 2017		$13,668		$27,796		$2,742		$1,293		$179			$6,190
For the Year Ended December 31, 2016		$13,392		$26,118		$2,424		$1,014		($1,054	)		$5,088
For the Year Ended December 31, 2015		$30,671		$50,686		$6,268		$3,975		$4,000			$10,213

Components of Qualified Net Pension Cost

Entergy’s qualified pension cost, including amounts capitalized, for the third quarters of 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$38,752			$33,410
Interest cost on projected benefit obligation	66,854			65,206
Expected return on assets	(110,535		)	(102,056		)
Amortization of prior service cost	99			65
Amortization of loss	68,526			56,930
Net pension costs		$63,696			$53,555

Entergy’s qualified pension cost, including amounts capitalized, for the nine months ended September 30, 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$116,256			$100,230
Interest cost on projected benefit obligation	200,562			195,618
Expected return on assets	(331,605		)	(306,168		)
Amortization of prior service cost	297			195
Amortization of loss	205,578			170,790
Net pension costs		$191,088			$160,665

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the third quarters of 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$6,189			$8,446			$1,822			$673			$1,589			$1,776
Interest cost on projected benefit obligation	13,004			14,940			3,769			1,813			3,348			3,227
Expected return on assets	(21,851		)	(24,809		)	(6,502		)	(2,993		)	(6,523		)	(4,991		)
Amortization of loss	13,412			14,450			3,610			1,954			2,626			3,715
Net pension cost		$10,754			$13,027			$2,699			$1,447			$1,040			$3,727

2017	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$5,090			$6,925			$1,472			$625			$1,364			$1,536
Interest cost on projected benefit obligation	12,944			14,809			3,732			1,791			3,392			3,091
Expected return on assets	(20,427		)	(23,017		)	(6,131		)	(2,800		)	(6,180		)	(4,663		)
Amortization of loss	11,640			12,354			3,053			1,658			2,310			2,964
Net pension cost		$9,247			$11,071			$2,126			$1,274			$886			$2,928

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the nine months ended September 30, 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$18,567			$25,338			$5,466			$2,019			$4,767			$5,328
Interest cost on projects benefit obligation	39,012			44,820			11,307			5,439			10,044			9,681
Expected return on assets	(65,553		)	(74,427		)	(19,506		)	(8,979		)	(19,569		)	(14,973		)
Amortization of loss	40,236			43,350			10,830			5,862			7,878			11,145
Net pension cost		$32,262			$39,081			$8,097			$4,341			$3,120			$11,181

2017	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$15,270			$20,775			$4,416			$1,875			$4,092			$4,608
Interest cost on projected benefit obligation	38,832			44,427			11,196			5,373			10,176			9,273
Expected return on assets	(61,281		)	(69,051		)	(18,393		)	(8,400		)	(18,540		)	(13,989		)
Amortization of loss	34,920			37,062			9,159			4,974			6,930			8,892
Net pension cost		$27,741			$33,213			$6,378			$3,822			$2,658			$8,784

Non-Qualified Net Pension Cost

Entergy recognized $4.2 million and $15.8 million in pension cost for its non-qualified pension plans in the third quarters of 2018 and 2017, respectively. Reflected in the pension cost for non-qualified pension plans in the third quarters of 2018 and 2017 were settlement charges of $212 thousand and $11.6 million, respectively, related to the payment of lump sum benefits out of the plan. Entergy recognized $19.7 million and $28.9 million in pension cost for its non-qualified pension plans for the nine months ended September 30, 2018 and 2017, respectively. Reflected in the pension cost for non-qualified pension plans for the nine months ended September 30, 2018 and 2017 were settlement charges of $7 million and $15.5 million, respectively, related to the payment of lump sum benefits out of this plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the third quarters of 2018 and 2017:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
2018		$114		$42		$73		$20		$122
2017		$111		$46		$62		$18		$124

Reflected in Entergy Arkansas’s non-qualified pension costs in the third quarters of 2018 and 2017, were settlement charges of $7 thousand and $10 thousand, respectively, related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the nine months ended September 30, 2018 and 2017:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
2018		$369		$138		$230		$62		$529
2017		$483		$141		$189		$55		$377

Reflected in Entergy Arkansas’s non-qualified pension costs for the nine months ended September 30, 2018 and 2017, were settlement charges of $30 thousand and $173 thousand, respectively, related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the nine months ended September 30, 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefit Cost

Entergy’s other postretirement benefit cost, including amounts capitalized, for the third quarters of 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$6,782			$6,729
Interest cost on accumulated postretirement benefit obligation (APBO)	12,681			13,960
Expected return on assets	(10,373		)	(9,408		)
Amortization of prior service credit	(9,251		)	(10,356		)
Amortization of loss	3,432			5,476
Net other postretirement benefit cost		$3,271			$6,401

Entergy’s other postretirement benefit cost, including amounts capitalized, for the nine months ended September 30, 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$20,346			$20,187
Interest cost on accumulated postretirement benefit obligation (APBO)	38,043			41,880
Expected return on assets	(31,119		)	(28,224		)
Amortization of prior service credit	(27,753		)	(31,068		)
Amortization of loss	10,296			16,428
Net other postretirement benefit cost		$9,813			$19,203

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the third quarters of 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$793			$1,556			$321			$129			$330			$306
Interest cost on APBO	1,997			2,789			683			417			939			500
Expected return on assets	(4,342		)	—			(1,303		)	(1,313		)	(2,446		)	(783		)
Amortization of prior service credit	(1,278		)	(1,934		)	(456		)	(186		)	(579		)	(378		)
Amortization of loss	289			388			377			34			206			233
Net other postretirement benefit cost		($2,541	)		$2,799			($378	)		($919	)		($1,550	)		($122	)

2017	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$863			$1,593			$290			$142			$372			$320
Interest cost on APBO	2,255			3,025			690			469			1,124			559
Expected return on assets	(3,959		)	—			(1,200		)	(1,159		)	(2,180		)	(717		)
Amortization of prior service credit	(1,278		)	(1,934		)	(456		)	(186		)	(579		)	(378		)
Amortization of loss	1,115			465			419			105			826			390
Net other postretirement benefit cost		($1,004	)		$3,149			($257	)		($629	)		($437	)		$174

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the nine months ended September 30, 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$2,379			$4,668			$963			$387			$990			$918
Interest cost on APBO	5,991			8,367			2,049			1,251			2,817			1,500
Expected return on assets	(13,026		)	—			(3,909		)	(3,939		)	(7,338		)	(2,349		)
Amortization of prior service credit	(3,834		)	(5,802		)	(1,368		)	(558		)	(1,737		)	(1,134		)
Amortization of loss	867			1,164			1,131			102			618			699
Net other postretirement benefit cost		($7,623	)		$8,397			($1,134	)		($2,757	)		($4,650	)		($366	)

2017	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$2,589			$4,779			$870			$426			$1,116			$960
Interest cost on APBO	6,765			9,075			2,070			1,407			3,372			1,677
Expected return on assets	(11,877		)	—			(3,600		)	(3,477		)	(6,540		)	(2,151		)
Amortization of prior service credit	(3,834		)	(5,802		)	(1,368		)	(558		)	(1,737		)	(1,134		)
Amortization of loss	3,345			1,395			1,257			315			2,478			1,170
Net other postretirement benefit cost		($3,012	)		$9,447			($771	)		($1,887	)		($1,311	)		$522

Reclassification out of Accumulated Other Comprehensive Income (Loss)

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the third quarters of 2018 and 2017:

2018	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($99	)		$5,595			($71	)		$5,425
Amortization of loss	(21,958		)	(1,932		)	(850		)	(24,740		)
Settlement loss	—			—			(76		)	(76		)
		($22,057	)		$3,663			($997	)		($19,391	)
Entergy Louisiana
Amortization of prior service credit		$—			$1,934			$—			$1,934
Amortization of loss	(867		)	(388		)	(2		)	(1,257		)
		($867	)		$1,546			($2	)		$677

2017	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($65	)		$6,718			($88	)		$6,565
Amortization of loss	(18,451		)	(2,202		)	(827		)	(21,480		)
Settlement loss	—			—			(4,200		)	(4,200		)
		($18,516	)		$4,516			($5,115	)		($19,115	)
Entergy Louisiana
Amortization of prior service credit		$—			$1,934			$—			$1,934
Amortization of loss	(865		)	(465		)	(2		)	(1,332		)
		($865	)		$1,469			($2	)		$602

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the nine months ended September 30, 2018 and 2017:

2018	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($297	)		$16,786			($211	)		$16,278
Amortization of loss	(65,870		)	(5,801		)	(2,832		)	(74,503		)
Settlement loss	—			—			(2,098		)	(2,098		)
		($66,167	)		$10,985			($5,141	)		($60,323	)
Entergy Louisiana
Amortization of prior service credit		$—			$5,802			$—			$5,802
Amortization of loss	(2,601		)	(1,164		)	(5		)	(3,770		)
		($2,601	)		$4,638			($5	)		$2,032

2017	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($195	)		$20,152			($266	)		$19,691
Amortization of loss	(55,351		)	(6,606		)	(2,648		)	(64,605		)
Settlement loss	—			—			(5,965		)	(5,965		)
		($55,546	)		$13,546			($8,879	)		($50,879	)
Entergy Louisiana
Amortization of prior service credit		$—			$5,802			$—			$5,802
Amortization of loss	(2,594		)	(1,395		)	(7		)	(3,996		)
		($2,594	)		$4,407			($7	)		$1,806

Employer Contributions

Based on current assumptions, Entergy expects to contribute $383.5 million to its qualified pension plans in 2018.  As of September 30, 2018, Entergy had contributed $315.6 million to its pension plans.  Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2018:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas		System Energy
	(In Thousands)
Expected 2018 pension contributions		$64,062		$71,919		$14,933		$7,250		$10,883		$13,786
Pension contributions made through September 2018		$51,982		$58,363		$12,203		$5,938		$9,323		$11,152
Remaining estimated pension contributions to be made in 2018		$12,080		$13,556		$2,730		$1,312		$1,560		$2,634

Entergy Texas [Member]

Retirement And Other Postretirement Benefits

RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Entergy implemented ASU No. 2017-07, “Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost” effective January 1, 2018. The ASU requires entities to report the service cost component of defined benefit pension cost and postretirement benefit cost (net benefit cost) in the same line item as other compensation costs arising from services rendered during the period.  The other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. The amendment regarding the presentation of net benefit cost was required to be applied retrospectively for all periods presented. In addition, the ASU allows only the service cost component of net benefit cost to be eligible for capitalization on a prospective basis. In accordance with the regulatory treatment of net benefit cost of the Registrant Subsidiaries, a regulatory asset/liability will be recorded in other regulatory assets/liabilities for the non-service cost components of net benefit cost that would have been capitalized.

The retroactive presentation changes resulted in decreases in other operation and maintenance expenses and decreases in other income for the three months ended September 30, 2017, with no change in net income, of $30 million for Entergy. The retroactive presentation changes resulted in decreases in other operation and maintenance expenses and decreases in other income for the nine months ended September 30, 2017, with no change in net income, of $76 million for Entergy.

The retroactive presentation changes resulted in decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income for the three months ended September 30, 2017 and for the nine months ended September 30, 2017, with no change in net income, of the following for the Registrant Subsidiaries:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas			System Energy
	(In Thousands)
Three months ended September 30, 2017		$3,515		$8,585		$778		$356		$43			$1,521
Nine months ended September 30, 2017		$9,995		$20,942		$1,862		$794		($194	)		$4,778

The retroactive effect of the change for the years ended December 31, 2017, 2016, and 2015 would be decreases in other operation and maintenance expenses and decreases in other income, with no change in net income, of $101 million, $71 million, and $148 million, respectively, for Entergy.

The retroactive effect of the change for the years ended December 31, 2017, 2016, and 2015 would be decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income, with no change in net income, of the following for the Registrant Subsidiaries:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas			System Energy
	(In Thousands)
For the Year Ended December 31, 2017		$13,668		$27,796		$2,742		$1,293		$179			$6,190
For the Year Ended December 31, 2016		$13,392		$26,118		$2,424		$1,014		($1,054	)		$5,088
For the Year Ended December 31, 2015		$30,671		$50,686		$6,268		$3,975		$4,000			$10,213

Components of Qualified Net Pension Cost

Entergy’s qualified pension cost, including amounts capitalized, for the third quarters of 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$38,752			$33,410
Interest cost on projected benefit obligation	66,854			65,206
Expected return on assets	(110,535		)	(102,056		)
Amortization of prior service cost	99			65
Amortization of loss	68,526			56,930
Net pension costs		$63,696			$53,555

Entergy’s qualified pension cost, including amounts capitalized, for the nine months ended September 30, 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$116,256			$100,230
Interest cost on projected benefit obligation	200,562			195,618
Expected return on assets	(331,605		)	(306,168		)
Amortization of prior service cost	297			195
Amortization of loss	205,578			170,790
Net pension costs		$191,088			$160,665

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the third quarters of 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$6,189			$8,446			$1,822			$673			$1,589			$1,776
Interest cost on projected benefit obligation	13,004			14,940			3,769			1,813			3,348			3,227
Expected return on assets	(21,851		)	(24,809		)	(6,502		)	(2,993		)	(6,523		)	(4,991		)
Amortization of loss	13,412			14,450			3,610			1,954			2,626			3,715
Net pension cost		$10,754			$13,027			$2,699			$1,447			$1,040			$3,727

2017	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$5,090			$6,925			$1,472			$625			$1,364			$1,536
Interest cost on projected benefit obligation	12,944			14,809			3,732			1,791			3,392			3,091
Expected return on assets	(20,427		)	(23,017		)	(6,131		)	(2,800		)	(6,180		)	(4,663		)
Amortization of loss	11,640			12,354			3,053			1,658			2,310			2,964
Net pension cost		$9,247			$11,071			$2,126			$1,274			$886			$2,928

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the nine months ended September 30, 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$18,567			$25,338			$5,466			$2,019			$4,767			$5,328
Interest cost on projects benefit obligation	39,012			44,820			11,307			5,439			10,044			9,681
Expected return on assets	(65,553		)	(74,427		)	(19,506		)	(8,979		)	(19,569		)	(14,973		)
Amortization of loss	40,236			43,350			10,830			5,862			7,878			11,145
Net pension cost		$32,262			$39,081			$8,097			$4,341			$3,120			$11,181

2017	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$15,270			$20,775			$4,416			$1,875			$4,092			$4,608
Interest cost on projected benefit obligation	38,832			44,427			11,196			5,373			10,176			9,273
Expected return on assets	(61,281		)	(69,051		)	(18,393		)	(8,400		)	(18,540		)	(13,989		)
Amortization of loss	34,920			37,062			9,159			4,974			6,930			8,892
Net pension cost		$27,741			$33,213			$6,378			$3,822			$2,658			$8,784

Non-Qualified Net Pension Cost

Entergy recognized $4.2 million and $15.8 million in pension cost for its non-qualified pension plans in the third quarters of 2018 and 2017, respectively. Reflected in the pension cost for non-qualified pension plans in the third quarters of 2018 and 2017 were settlement charges of $212 thousand and $11.6 million, respectively, related to the payment of lump sum benefits out of the plan. Entergy recognized $19.7 million and $28.9 million in pension cost for its non-qualified pension plans for the nine months ended September 30, 2018 and 2017, respectively. Reflected in the pension cost for non-qualified pension plans for the nine months ended September 30, 2018 and 2017 were settlement charges of $7 million and $15.5 million, respectively, related to the payment of lump sum benefits out of this plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the third quarters of 2018 and 2017:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
2018		$114		$42		$73		$20		$122
2017		$111		$46		$62		$18		$124

Reflected in Entergy Arkansas’s non-qualified pension costs in the third quarters of 2018 and 2017, were settlement charges of $7 thousand and $10 thousand, respectively, related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the nine months ended September 30, 2018 and 2017:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
2018		$369		$138		$230		$62		$529
2017		$483		$141		$189		$55		$377

Reflected in Entergy Arkansas’s non-qualified pension costs for the nine months ended September 30, 2018 and 2017, were settlement charges of $30 thousand and $173 thousand, respectively, related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the nine months ended September 30, 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefit Cost

Entergy’s other postretirement benefit cost, including amounts capitalized, for the third quarters of 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$6,782			$6,729
Interest cost on accumulated postretirement benefit obligation (APBO)	12,681			13,960
Expected return on assets	(10,373		)	(9,408		)
Amortization of prior service credit	(9,251		)	(10,356		)
Amortization of loss	3,432			5,476
Net other postretirement benefit cost		$3,271			$6,401

Entergy’s other postretirement benefit cost, including amounts capitalized, for the nine months ended September 30, 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$20,346			$20,187
Interest cost on accumulated postretirement benefit obligation (APBO)	38,043			41,880
Expected return on assets	(31,119		)	(28,224		)
Amortization of prior service credit	(27,753		)	(31,068		)
Amortization of loss	10,296			16,428
Net other postretirement benefit cost		$9,813			$19,203

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the third quarters of 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$793			$1,556			$321			$129			$330			$306
Interest cost on APBO	1,997			2,789			683			417			939			500
Expected return on assets	(4,342		)	—			(1,303		)	(1,313		)	(2,446		)	(783		)
Amortization of prior service credit	(1,278		)	(1,934		)	(456		)	(186		)	(579		)	(378		)
Amortization of loss	289			388			377			34			206			233
Net other postretirement benefit cost		($2,541	)		$2,799			($378	)		($919	)		($1,550	)		($122	)

2017	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$863			$1,593			$290			$142			$372			$320
Interest cost on APBO	2,255			3,025			690			469			1,124			559
Expected return on assets	(3,959		)	—			(1,200		)	(1,159		)	(2,180		)	(717		)
Amortization of prior service credit	(1,278		)	(1,934		)	(456		)	(186		)	(579		)	(378		)
Amortization of loss	1,115			465			419			105			826			390
Net other postretirement benefit cost		($1,004	)		$3,149			($257	)		($629	)		($437	)		$174

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the nine months ended September 30, 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$2,379			$4,668			$963			$387			$990			$918
Interest cost on APBO	5,991			8,367			2,049			1,251			2,817			1,500
Expected return on assets	(13,026		)	—			(3,909		)	(3,939		)	(7,338		)	(2,349		)
Amortization of prior service credit	(3,834		)	(5,802		)	(1,368		)	(558		)	(1,737		)	(1,134		)
Amortization of loss	867			1,164			1,131			102			618			699
Net other postretirement benefit cost		($7,623	)		$8,397			($1,134	)		($2,757	)		($4,650	)		($366	)

2017	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$2,589			$4,779			$870			$426			$1,116			$960
Interest cost on APBO	6,765			9,075			2,070			1,407			3,372			1,677
Expected return on assets	(11,877		)	—			(3,600		)	(3,477		)	(6,540		)	(2,151		)
Amortization of prior service credit	(3,834		)	(5,802		)	(1,368		)	(558		)	(1,737		)	(1,134		)
Amortization of loss	3,345			1,395			1,257			315			2,478			1,170
Net other postretirement benefit cost		($3,012	)		$9,447			($771	)		($1,887	)		($1,311	)		$522

Reclassification out of Accumulated Other Comprehensive Income (Loss)

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the third quarters of 2018 and 2017:

2018	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($99	)		$5,595			($71	)		$5,425
Amortization of loss	(21,958		)	(1,932		)	(850		)	(24,740		)
Settlement loss	—			—			(76		)	(76		)
		($22,057	)		$3,663			($997	)		($19,391	)
Entergy Louisiana
Amortization of prior service credit		$—			$1,934			$—			$1,934
Amortization of loss	(867		)	(388		)	(2		)	(1,257		)
		($867	)		$1,546			($2	)		$677

2017	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($65	)		$6,718			($88	)		$6,565
Amortization of loss	(18,451		)	(2,202		)	(827		)	(21,480		)
Settlement loss	—			—			(4,200		)	(4,200		)
		($18,516	)		$4,516			($5,115	)		($19,115	)
Entergy Louisiana
Amortization of prior service credit		$—			$1,934			$—			$1,934
Amortization of loss	(865		)	(465		)	(2		)	(1,332		)
		($865	)		$1,469			($2	)		$602

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the nine months ended September 30, 2018 and 2017:

2018	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($297	)		$16,786			($211	)		$16,278
Amortization of loss	(65,870		)	(5,801		)	(2,832		)	(74,503		)
Settlement loss	—			—			(2,098		)	(2,098		)
		($66,167	)		$10,985			($5,141	)		($60,323	)
Entergy Louisiana
Amortization of prior service credit		$—			$5,802			$—			$5,802
Amortization of loss	(2,601		)	(1,164		)	(5		)	(3,770		)
		($2,601	)		$4,638			($5	)		$2,032

2017	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($195	)		$20,152			($266	)		$19,691
Amortization of loss	(55,351		)	(6,606		)	(2,648		)	(64,605		)
Settlement loss	—			—			(5,965		)	(5,965		)
		($55,546	)		$13,546			($8,879	)		($50,879	)
Entergy Louisiana
Amortization of prior service credit		$—			$5,802			$—			$5,802
Amortization of loss	(2,594		)	(1,395		)	(7		)	(3,996		)
		($2,594	)		$4,407			($7	)		$1,806

Employer Contributions

Based on current assumptions, Entergy expects to contribute $383.5 million to its qualified pension plans in 2018.  As of September 30, 2018, Entergy had contributed $315.6 million to its pension plans.  Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2018:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas		System Energy
	(In Thousands)
Expected 2018 pension contributions		$64,062		$71,919		$14,933		$7,250		$10,883		$13,786
Pension contributions made through September 2018		$51,982		$58,363		$12,203		$5,938		$9,323		$11,152
Remaining estimated pension contributions to be made in 2018		$12,080		$13,556		$2,730		$1,312		$1,560		$2,634

System Energy [Member]

Retirement And Other Postretirement Benefits

RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Entergy implemented ASU No. 2017-07, “Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost” effective January 1, 2018. The ASU requires entities to report the service cost component of defined benefit pension cost and postretirement benefit cost (net benefit cost) in the same line item as other compensation costs arising from services rendered during the period.  The other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. The amendment regarding the presentation of net benefit cost was required to be applied retrospectively for all periods presented. In addition, the ASU allows only the service cost component of net benefit cost to be eligible for capitalization on a prospective basis. In accordance with the regulatory treatment of net benefit cost of the Registrant Subsidiaries, a regulatory asset/liability will be recorded in other regulatory assets/liabilities for the non-service cost components of net benefit cost that would have been capitalized.

The retroactive presentation changes resulted in decreases in other operation and maintenance expenses and decreases in other income for the three months ended September 30, 2017, with no change in net income, of $30 million for Entergy. The retroactive presentation changes resulted in decreases in other operation and maintenance expenses and decreases in other income for the nine months ended September 30, 2017, with no change in net income, of $76 million for Entergy.

The retroactive presentation changes resulted in decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income for the three months ended September 30, 2017 and for the nine months ended September 30, 2017, with no change in net income, of the following for the Registrant Subsidiaries:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas			System Energy
	(In Thousands)
Three months ended September 30, 2017		$3,515		$8,585		$778		$356		$43			$1,521
Nine months ended September 30, 2017		$9,995		$20,942		$1,862		$794		($194	)		$4,778

The retroactive effect of the change for the years ended December 31, 2017, 2016, and 2015 would be decreases in other operation and maintenance expenses and decreases in other income, with no change in net income, of $101 million, $71 million, and $148 million, respectively, for Entergy.

The retroactive effect of the change for the years ended December 31, 2017, 2016, and 2015 would be decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income, with no change in net income, of the following for the Registrant Subsidiaries:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas			System Energy
	(In Thousands)
For the Year Ended December 31, 2017		$13,668		$27,796		$2,742		$1,293		$179			$6,190
For the Year Ended December 31, 2016		$13,392		$26,118		$2,424		$1,014		($1,054	)		$5,088
For the Year Ended December 31, 2015		$30,671		$50,686		$6,268		$3,975		$4,000			$10,213

Components of Qualified Net Pension Cost

Entergy’s qualified pension cost, including amounts capitalized, for the third quarters of 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$38,752			$33,410
Interest cost on projected benefit obligation	66,854			65,206
Expected return on assets	(110,535		)	(102,056		)
Amortization of prior service cost	99			65
Amortization of loss	68,526			56,930
Net pension costs		$63,696			$53,555

Entergy’s qualified pension cost, including amounts capitalized, for the nine months ended September 30, 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$116,256			$100,230
Interest cost on projected benefit obligation	200,562			195,618
Expected return on assets	(331,605		)	(306,168		)
Amortization of prior service cost	297			195
Amortization of loss	205,578			170,790
Net pension costs		$191,088			$160,665

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the third quarters of 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$6,189			$8,446			$1,822			$673			$1,589			$1,776
Interest cost on projected benefit obligation	13,004			14,940			3,769			1,813			3,348			3,227
Expected return on assets	(21,851		)	(24,809		)	(6,502		)	(2,993		)	(6,523		)	(4,991		)
Amortization of loss	13,412			14,450			3,610			1,954			2,626			3,715
Net pension cost		$10,754			$13,027			$2,699			$1,447			$1,040			$3,727

2017	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$5,090			$6,925			$1,472			$625			$1,364			$1,536
Interest cost on projected benefit obligation	12,944			14,809			3,732			1,791			3,392			3,091
Expected return on assets	(20,427		)	(23,017		)	(6,131		)	(2,800		)	(6,180		)	(4,663		)
Amortization of loss	11,640			12,354			3,053			1,658			2,310			2,964
Net pension cost		$9,247			$11,071			$2,126			$1,274			$886			$2,928

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the nine months ended September 30, 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$18,567			$25,338			$5,466			$2,019			$4,767			$5,328
Interest cost on projects benefit obligation	39,012			44,820			11,307			5,439			10,044			9,681
Expected return on assets	(65,553		)	(74,427		)	(19,506		)	(8,979		)	(19,569		)	(14,973		)
Amortization of loss	40,236			43,350			10,830			5,862			7,878			11,145
Net pension cost		$32,262			$39,081			$8,097			$4,341			$3,120			$11,181

2017	Entergy Arkansas			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$15,270			$20,775			$4,416			$1,875			$4,092			$4,608
Interest cost on projected benefit obligation	38,832			44,427			11,196			5,373			10,176			9,273
Expected return on assets	(61,281		)	(69,051		)	(18,393		)	(8,400		)	(18,540		)	(13,989		)
Amortization of loss	34,920			37,062			9,159			4,974			6,930			8,892
Net pension cost		$27,741			$33,213			$6,378			$3,822			$2,658			$8,784

Non-Qualified Net Pension Cost

Entergy recognized $4.2 million and $15.8 million in pension cost for its non-qualified pension plans in the third quarters of 2018 and 2017, respectively. Reflected in the pension cost for non-qualified pension plans in the third quarters of 2018 and 2017 were settlement charges of $212 thousand and $11.6 million, respectively, related to the payment of lump sum benefits out of the plan. Entergy recognized $19.7 million and $28.9 million in pension cost for its non-qualified pension plans for the nine months ended September 30, 2018 and 2017, respectively. Reflected in the pension cost for non-qualified pension plans for the nine months ended September 30, 2018 and 2017 were settlement charges of $7 million and $15.5 million, respectively, related to the payment of lump sum benefits out of this plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the third quarters of 2018 and 2017:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
2018		$114		$42		$73		$20		$122
2017		$111		$46		$62		$18		$124

Reflected in Entergy Arkansas’s non-qualified pension costs in the third quarters of 2018 and 2017, were settlement charges of $7 thousand and $10 thousand, respectively, related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the nine months ended September 30, 2018 and 2017:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
2018		$369		$138		$230		$62		$529
2017		$483		$141		$189		$55		$377

Reflected in Entergy Arkansas’s non-qualified pension costs for the nine months ended September 30, 2018 and 2017, were settlement charges of $30 thousand and $173 thousand, respectively, related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the nine months ended September 30, 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefit Cost

Entergy’s other postretirement benefit cost, including amounts capitalized, for the third quarters of 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$6,782			$6,729
Interest cost on accumulated postretirement benefit obligation (APBO)	12,681			13,960
Expected return on assets	(10,373		)	(9,408		)
Amortization of prior service credit	(9,251		)	(10,356		)
Amortization of loss	3,432			5,476
Net other postretirement benefit cost		$3,271			$6,401

Entergy’s other postretirement benefit cost, including amounts capitalized, for the nine months ended September 30, 2018 and 2017, included the following components:

	2018			2017
	(In Thousands)
Service cost - benefits earned during the period		$20,346			$20,187
Interest cost on accumulated postretirement benefit obligation (APBO)	38,043			41,880
Expected return on assets	(31,119		)	(28,224		)
Amortization of prior service credit	(27,753		)	(31,068		)
Amortization of loss	10,296			16,428
Net other postretirement benefit cost		$9,813			$19,203

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the third quarters of 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$793			$1,556			$321			$129			$330			$306
Interest cost on APBO	1,997			2,789			683			417			939			500
Expected return on assets	(4,342		)	—			(1,303		)	(1,313		)	(2,446		)	(783		)
Amortization of prior service credit	(1,278		)	(1,934		)	(456		)	(186		)	(579		)	(378		)
Amortization of loss	289			388			377			34			206			233
Net other postretirement benefit cost		($2,541	)		$2,799			($378	)		($919	)		($1,550	)		($122	)

2017	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$863			$1,593			$290			$142			$372			$320
Interest cost on APBO	2,255			3,025			690			469			1,124			559
Expected return on assets	(3,959		)	—			(1,200		)	(1,159		)	(2,180		)	(717		)
Amortization of prior service credit	(1,278		)	(1,934		)	(456		)	(186		)	(579		)	(378		)
Amortization of loss	1,115			465			419			105			826			390
Net other postretirement benefit cost		($1,004	)		$3,149			($257	)		($629	)		($437	)		$174

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the nine months ended September 30, 2018 and 2017, included the following components:

2018	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$2,379			$4,668			$963			$387			$990			$918
Interest cost on APBO	5,991			8,367			2,049			1,251			2,817			1,500
Expected return on assets	(13,026		)	—			(3,909		)	(3,939		)	(7,338		)	(2,349		)
Amortization of prior service credit	(3,834		)	(5,802		)	(1,368		)	(558		)	(1,737		)	(1,134		)
Amortization of loss	867			1,164			1,131			102			618			699
Net other postretirement benefit cost		($7,623	)		$8,397			($1,134	)		($2,757	)		($4,650	)		($366	)

2017	Entergy Arkansas			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned during the period		$2,589			$4,779			$870			$426			$1,116			$960
Interest cost on APBO	6,765			9,075			2,070			1,407			3,372			1,677
Expected return on assets	(11,877		)	—			(3,600		)	(3,477		)	(6,540		)	(2,151		)
Amortization of prior service credit	(3,834		)	(5,802		)	(1,368		)	(558		)	(1,737		)	(1,134		)
Amortization of loss	3,345			1,395			1,257			315			2,478			1,170
Net other postretirement benefit cost		($3,012	)		$9,447			($771	)		($1,887	)		($1,311	)		$522

Reclassification out of Accumulated Other Comprehensive Income (Loss)

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the third quarters of 2018 and 2017:

2018	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($99	)		$5,595			($71	)		$5,425
Amortization of loss	(21,958		)	(1,932		)	(850		)	(24,740		)
Settlement loss	—			—			(76		)	(76		)
		($22,057	)		$3,663			($997	)		($19,391	)
Entergy Louisiana
Amortization of prior service credit		$—			$1,934			$—			$1,934
Amortization of loss	(867		)	(388		)	(2		)	(1,257		)
		($867	)		$1,546			($2	)		$677

2017	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($65	)		$6,718			($88	)		$6,565
Amortization of loss	(18,451		)	(2,202		)	(827		)	(21,480		)
Settlement loss	—			—			(4,200		)	(4,200		)
		($18,516	)		$4,516			($5,115	)		($19,115	)
Entergy Louisiana
Amortization of prior service credit		$—			$1,934			$—			$1,934
Amortization of loss	(865		)	(465		)	(2		)	(1,332		)
		($865	)		$1,469			($2	)		$602

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the nine months ended September 30, 2018 and 2017:

2018	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($297	)		$16,786			($211	)		$16,278
Amortization of loss	(65,870		)	(5,801		)	(2,832		)	(74,503		)
Settlement loss	—			—			(2,098		)	(2,098		)
		($66,167	)		$10,985			($5,141	)		($60,323	)
Entergy Louisiana
Amortization of prior service credit		$—			$5,802			$—			$5,802
Amortization of loss	(2,601		)	(1,164		)	(5		)	(3,770		)
		($2,601	)		$4,638			($5	)		$2,032

2017	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service (cost)/credit		($195	)		$20,152			($266	)		$19,691
Amortization of loss	(55,351		)	(6,606		)	(2,648		)	(64,605		)
Settlement loss	—			—			(5,965		)	(5,965		)
		($55,546	)		$13,546			($8,879	)		($50,879	)
Entergy Louisiana
Amortization of prior service credit		$—			$5,802			$—			$5,802
Amortization of loss	(2,594		)	(1,395		)	(7		)	(3,996		)
		($2,594	)		$4,407			($7	)		$1,806

Employer Contributions

Based on current assumptions, Entergy expects to contribute $383.5 million to its qualified pension plans in 2018.  As of September 30, 2018, Entergy had contributed $315.6 million to its pension plans.  Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2018:

	Entergy Arkansas		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas		System Energy
	(In Thousands)
Expected 2018 pension contributions		$64,062		$71,919		$14,933		$7,250		$10,883		$13,786
Pension contributions made through September 2018		$51,982		$58,363		$12,203		$5,938		$9,323		$11,152
Remaining estimated pension contributions to be made in 2018		$12,080		$13,556		$2,730		$1,312		$1,560		$2,634