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Retirement, Other Postretirement Benefits, And Defined Contribution Plans (Tables)
12 Months Ended
Dec. 31, 2013
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Entergy Corporation and its subsidiaries’ total 2013, 2012, and 2011 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, included the following components:
 
2013
 
2012
 
2011
 
(In Thousands)
Net periodic pension cost:
 

 
 

 
 

Service cost - benefits earned during the period

$172,280

 

$150,763

 

$121,961

Interest cost on projected benefit obligation
263,296

 
260,929

 
236,992

Expected return on assets
(328,227
)
 
(317,423
)
 
(301,276
)
Amortization of prior service cost
2,125

 
2,733

 
3,350

Recognized net loss
213,194

 
167,279

 
92,977

Curtailment loss
16,318

 

 

Special termination benefit
13,139

 

 

Net periodic pension costs

$352,125

 

$264,281

 

$154,004

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

($894,150
)
 

$552,303

 

$1,045,624

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
Amortization of prior service cost
(2,125
)
 
(2,733
)
 
(3,350
)
Acceleration of prior service cost to curtailment
(1,307
)
 

 

Amortization of net loss
(213,194
)
 
(167,279
)
 
(92,977
)
Total
(1,110,776
)
 
382,291

 
949,297

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

($758,651
)
 

$646,572

 

$1,103,301

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

$1,600

 

$2,268

 

$2,733

Net loss

$146,958

 

$219,805

 

$169,064

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified Pension Obligations, Plan Assets, Funded Status, Amounts Recognized in the Balance Sheet for Entergy Corporation and its Subsidiaries as of December 31, 2013 and 2012
 
December 31,
 
2013
 
2012
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 

 
 

Balance at beginning of year

$6,096,639

 

$5,187,635

Service cost
172,280

 
150,763

Interest cost
263,296

 
260,929

Curtailment
15,011

 

Special termination benefit
13,139

 

Actuarial (gain)/loss
(571,990
)
 
693,017

Employee contributions
598

 
789

Benefits paid
(217,974
)
 
(196,494
)
Balance at end of year

$5,770,999

 

$6,096,639

Change in Plan Assets
 

 
 

Fair value of assets at beginning of year

$3,832,860

 

$3,399,916

Actual return on plan assets
650,386

 
458,137

Employer contributions
163,367

 
170,512

Employee contributions
598

 
789

Benefits paid
(217,974
)
 
(196,494
)
Fair value of assets at end of year

$4,429,237

 

$3,832,860

Funded status

($1,341,762
)
 

($2,263,779
)
Amount recognized in the balance sheet
 
 
 
Non-current liabilities

($1,341,762
)
 

($2,263,779
)
Amount recognized as a regulatory asset
 
 
 
Prior service cost

$5,027

 

$308

Net loss
1,494,117

 
2,352,234

 

$1,499,144

 

$2,352,542

Amount recognized as AOCI (before tax)
 
 
 
Prior service cost

$1,292

 

$9,444

Net loss
383,920

 
633,146

 

$385,212

 

$642,590

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

($1,866
)


$12,925

 

($503
)
 

$10,556

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

 
(178
)
 
315

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

 

 
(11,612
)
 
(11,612
)
 

($47,141
)
 

($6,868
)
 

($14,862
)
 

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

($1
)


$942

 

$—

 

$941

Acceleration of prior service cost due to curtailment

 
91

 

 
91

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

($3,040
)
 

($3,565
)
 

($7
)
 

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

$—



$508

 

$—

 

$508

Acceleration of prior service cost due to curtailment

 
41

 

 
41

Amortization of loss

 
(5,050
)
 

 
(5,050
)
 

$—

 

($4,501
)
 

$—

 

($4,501
)
Qualified Pension And Other Postretirement Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Pension
Asset Allocation
 
Target
 
Range
 
Actual
2013
 
Actual
2012
Domestic Equity Securities
 
45%
 
34%
to
53%
 
46%
 
44%
International Equity Securities
 
20%
 
16%
to
24%
 
20%
 
20%
Fixed Income Securities
 
35%
 
31%
to
41%
 
33%
 
35%
Other
 
0%
 
0%
to
10%
 
1%
 
1%
Target Asset Allocation
Postretirement
Asset Allocation
 
Non-Taxable
 
 
Taxable
 

Target

Range
Actual
2013
Actual
2012
 

Target

Range
Actual
2013
Actual
2012
Domestic Equity Securities
39%
34%
to
44%
40%
38%
 
39%
34%
to
44%
39%
39%
International Equity Securities
26%
21%
to
31%
26%
28%
 
26%
21%
to
31%
27%
27%
Fixed Income Securities
35%
30%
to
40%
34%
34%
 
35%
30%
to
40%
34%
34%
Other
0%
0%
to
5%
0%
0%
 
0%
0%
to
5%
0%
0%
Investments Held For Qualified Pension And Other Postretirement Plans Measured At Fair Value
Qualified Pension Trust

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

$6,847

(b)

$6,038

(a)

$—

 

$12,885

Common
 
915,996

(b)

 

 
915,996

Common collective trusts
 

 
1,753,958

(c)

 
1,753,958

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

(b)
152,915

(a)

 
333,633

Corporate debt instruments
 

 
464,652

(a)

 
464,652

Registered investment companies
 
316,863

(d)
486,748

(e)

 
803,611

Other
 

 
129,169

(f)

 
129,169

Other:
 
 
 
 
 
 
 
 
Insurance company general account (unallocated contracts)
 

 
36,886

  
(g)

 
36,886

Total investments
 

$1,420,424

 

$3,030,366

 

$—

 

$4,450,790

Cash
 
 
 
 
 
 
 
280

Other pending transactions
 
 
 
 
 
 
 
8,081

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

$4,429,237


2012
 
Level 1
 
Level 2
 
Level 3
 
Total
 
 
(In Thousands)
Equity securities:
 
 
 
 
 
 
 
 
Corporate stocks:
 
 
 
 
 
 
 
 
Preferred
 

$861

(b)

$5,906

(a)

$—

 

$6,767

Common
 
787,132

(b)

 

 
787,132

Common collective trusts
 

 
1,620,315

(c)

 
1,620,315

Fixed income securities:
 
 
 
 
 
 
 
 
U.S. Government securities
 
161,593

(b)
150,068

(a)

 
311,661

Corporate debt instruments
 

 
429,813

(a)

 
429,813

Registered investment companies
 
50,029

(d)
483,509

(e)

 
533,538

Other
 

 
111,001

(f)

 
111,001

Other:
 
 
 
 
 
 
 
 
Insurance company general account (unallocated contracts)
 

 
36,252

 
(g)

 
36,252

Total investments
 

$999,615

 

$2,836,864

 

$—

 

$3,836,479

Cash
 
 
 
 
 
 
 
571

Other pending transactions
 
 
 
 
 
 
 
4,594

Less: Other postretirement
assets included in total investments
 
 
 
 
 
 
 
(8,784
)
Total fair value of qualified
pension assets
 
 
 
 
 
 
 

$3,832,860


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

$—

 

$356,700

(c)

$—

 

$356,700

Fixed income securities:
 
 
 
 
 
 
 
 

U.S. Government securities
 
40,808

(b)
43,471

(a)

 
84,279

Corporate debt instruments
 

 
50,563

(a)

 
50,563

Registered investment companies
 
4,163

(d)

 

 
4,163

Other
 

 
43,458

(f)

 
43,458

Total investments
 

$44,971

 

$494,192

 

$—

 

$539,163

Other pending transactions
 
 
 
 
 
 
 
773

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

Total fair value of other
postretirement assets
 
 
 
 
 
 
 

$569,850


2012
 
Level 1
 
Level 2
 
Level 3
 
Total
 
 
(In Thousands)
Equity securities:
 
 
 
 
 
 
 
 
Common collective trust
 

$—

 

$314,478

(c)

$—

 

$314,478

Fixed income securities:
 
 
 
 
 
 
 
 

U.S. Government securities
 
36,392

(b)
43,398

(a)

 
79,790

Corporate debt instruments
 

 
42,163

(a)

 
42,163

Registered investment
companies
 
3,229

 
(d)

 

 
3,229

Other
 

 
39,846

(f)

 
39,846

Total investments
 

$39,621

 

$439,885

 

$—

 

$479,506

Other pending transactions
 
 
 
 
 
 
 
158

Plus:  Other postretirement assets included in the investments of the qualified pension trust
 
 
 
 
 
 
 
8,784

Total fair value of other
postretirement assets
 
 
 
 
 
 
 

$488,448


(a)
Certain preferred stocks and fixed income debt securities (corporate, government, and securitized) are stated at fair value as determined by broker quotes.
(b)
Common stocks, treasury notes and bonds, and certain preferred stocks and fixed income debt securities are stated at fair value determined by quoted market prices.
(c)
The common collective trusts hold investments in accordance with stated objectives.  The investment strategy of the trusts is to capture the growth potential of equity markets by replicating the performance of a specified index.  Net asset value per share of the common collective trusts estimate fair value.
(d)
The registered investment company is a money market mutual fund with a stable net asset value of one dollar per share.
(e)
The registered investment company holds investments in domestic and international bond markets and estimates fair value using net asset value per share.
(f)
The other remaining assets are U.S. municipal and foreign government bonds stated at fair value as determined by broker quotes.
(g)
The unallocated insurance contract investments are recorded at contract value, which approximates fair value.  The contract value represents contributions made under the contract, plus interest, less funds used to pay benefits and contract expenses, and less distributions to the master trust.
Estimated Future Benefit Payments
Based upon the assumptions used to measure Entergy’s qualified pension and other postretirement benefit obligations at December 31, 2013, and including pension and other postretirement benefits attributable to estimated future employee service, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for Entergy Corporation and its subsidiaries will be as follows:
 
Estimated Future Benefits Payments
 
 
 
 
 
Qualified
Pension
 
 
 
Non-Qualified
Pension
 
Other
Postretirement
(before Medicare Subsidy)
 
Estimated Future
Medicare Subsidy
Receipts
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
2014

$232,876

 

$26,817

 

$84,038

 

$5,372

2015

$246,217

 

$11,687

 

$79,244

 

$426

2016

$261,255

 

$10,242

 

$80,842

 

$478

2017

$276,451

 

$10,522

 

$82,974

 

$536

2018

$293,163

 

$13,421

 

$87,575

 

$1,769

2019 - 2023

$1,773,632

 

$66,317

 

$485,409

 

$11,725

Actuarial Assumptions Used In Determining Pension And Other Postretirement Benefit Obligation
The significant actuarial assumptions used in determining the pension PBO and the other postretirement benefit APBO as of December 31, 2013, and 2012 were as follows:
 
2013
 
2012
Weighted-average discount rate:
 
 
 
Qualified pension
5.04%-5.26% Blended 5.14%
 
4.31% - 4.50% Blended 4.36%
Other postretirement
5.05%
 
4.36%
Non-qualified pension
4.29%
 
3.37%
Weighted-average rate of increase in future compensation levels
4.23%
 
4.23%
Actuarial Assumptions Used In Determining Net Periodic And Other Postretirement Benefit Obligation
The significant actuarial assumptions used in determining the net periodic pension and other postretirement benefit costs for 2013,  2012, and 2011 were as follows:
 
2013
 
2012
 
2011
Weighted-average discount rate:
 
 
 
 
 
Qualified pension
4.31% - 4.50%
 
5.10% - 5.20%
 
5.60% - 5.70%
Other postretirement
4.36%
 
5.10%
 
5.50%
Non-qualified pension
3.37%
 
4.40%
 
4.90%
Weighted-average rate of increase
  in future compensation levels
4.23%
 
4.23%
 
4.23%
Expected long-term rate of
  return on plan assets:
 
 
 
 
 
Pension assets
8.50%
 
8.50%
 
8.50%
Other postretirement non-taxable assets
8.50%
 
8.50%
 
7.75%
Other postretirement taxable assets
6.50%
 
6.50%
 
5.50%
One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in the assumed health care cost trend rate for 2013 would have the following effects: 
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2013
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
Increase /(Decrease)
(In Thousands)
Entergy Corporation and its
  subsidiaries
 

$173,530

 

$23,366

 

($143,969
)
 

($18,781
)
Non-Qualified Pension Plans [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries (except System Energy) participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees.  The net periodic pension cost for their employees for the non-qualified plans for 2013, 2012, and 2011, was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2013

$448

 

$151

 

$12

 

$192

 

$92

 

$1,001

2012

$464

 

$158

 

$12

 

$183

 

$79

 

$648

2011

$498

 

$167

 

$14

 

$190

 

$65

 

$763

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2013 and 2012 was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2013

$4,162

 

$2,511

 

$50

 

$1,752

 

$434

 

$7,910

2012

$4,323

 

$2,909

 

$116

 

$1,841

 

$457

 

$9,732

Other Postretirement [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Entergy Corporation’s and its subsidiaries’ total 2013, 2012, and 2011 other postretirement benefit costs, including amounts capitalized and amounts recognized as a regulatory asset and/or other comprehensive income, included the following components:
 
2013
 
2012
 
2011
 
(In Thousands)
Other post retirement costs:
 
 
 
 
 
Service cost - benefits earned during the period

$74,654

 

$68,883

 

$59,340

Interest cost on APBO
79,453

 
82,561

 
74,522

Expected return on assets
(40,323
)
 
(34,503
)
 
(29,477
)
Amortization of transition obligation

 
3,177

 
3,183

Amortization of prior service credit
(14,904
)
 
(18,163
)
 
(14,070
)
Recognized net loss
44,178

 
36,448

 
21,192

Curtailment loss
12,729

 

 

Net other postretirement benefit cost

$155,787

 

$138,403

 

$114,690

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

($116,571
)
 

$—

 

($29,507
)
Net (gain)/loss
(405,976
)
 
92,584

 
236,594

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

 
(3,177
)
 
(3,183
)
Amortization of prior service credit
14,904

 
18,163

 
14,070

Acceleration of prior service credit due to curtailment
1,989

 

 

Amortization of net loss
(44,178
)
 
(36,448
)
 
(21,192
)
Total

($549,832
)
 

$71,122

 

$196,782

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

($394,045
)
 

$209,525

 

$311,472

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic  benefit cost  in the following year
 
 
 
 
 
Transition obligation

$—

 

$—

 

$3,177

Prior service credit

($31,589
)
 

($13,336
)
 

($18,163
)
Net loss

$11,197

 

$45,217

 

$43,127

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheet of Entergy Corporation and its Subsidiaries as of December 31, 2013 and 2012
 
December 31,
 
2013
 
2012
 
(In Thousands)
Change in APBO
 

 
 

Balance at beginning of year

$1,846,922

 

$1,652,369

Service cost
74,654

 
68,883

Interest cost
79,453

 
82,561

Plan amendments
(116,571
)
 

Curtailment
14,718

 

Plan participant contributions
19,141

 
18,102

Actuarial (gain)/loss
(370,004
)
 
102,833

Benefits paid
(89,713
)
 
(83,825
)
Medicare Part D subsidy received
3,310

 
5,999

Balance at end of year

$1,461,910

 

$1,846,922

Change in Plan Assets
 

 
 

Fair value of assets at beginning of year

$488,448

 

$427,172

Actual return on plan assets
76,314

 
44,752

Employer contributions
75,660

 
82,247

Plan participant contributions
19,141

 
18,102

Benefits paid
(89,713
)
 
(83,825
)
Fair value of assets at end of year

$569,850

 

$488,448

Funded status

($892,060
)
 

($1,358,474
)
Amounts recognized in the balance sheet
 
 
 
Current liabilities

($40,602
)
 

($33,813
)
Non-current liabilities
(851,458
)
 
(1,324,661
)
Total funded status

($892,060
)
 

($1,358,474
)
Amounts recognized as a regulatory asset
 
 
 
Prior service credit
(93,332
)
 
(5,307
)
Net loss
165,270

 
367,519

 

$71,938

 

$362,212

Amounts recognized as AOCI (before tax)
 
 
 
Prior service credit
(60,988
)
 
(49,335
)
Net loss
107,996

 
355,900

 

$47,008

 

$306,565

Entergy Arkansas [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2013, 2012, and 2011 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components:
2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
 Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$25,229

 

$14,258

 

$17,044

 

$7,295

 

$3,264

 

$6,475

 

$7,242

Interest cost on projected
benefit obligation
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

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

 
9

 
83

 
10

 
2

 
6

 
9

Recognized net loss
 
49,517

 
23,374

 
34,107

 
13,189

 
7,878

 
13,302

 
9,560

Curtailment loss
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

Net pension cost
 

$69,013

 

$31,013

 

$49,316

 

$16,283

 

$10,413

 

$16,223

 

$13,702

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

($177,105
)
 

($98,610
)
 

($123,234
)
 

($52,525
)
 

($25,419
)
 

($55,772
)
 

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

($226,645
)
 

($121,993
)
 

($157,424
)
 

($65,724
)
 

($33,299
)
 

($69,080
)
 

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

($157,632
)
 

($90,980
)
 

($108,108
)
 

($49,441
)
 

($22,886
)
 

($52,857
)
 

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

$—

 

$—

 

$—

 

$—

 

$—

 

$—

 

$2

Net loss
 

$35,984

 

$15,935

 

$24,360

 

$9,421

 

$5,802

 

$9,363

 

$9,510


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

$22,169

 

$12,273

 

$14,675

 

$6,410

 

$2,824

 

$5,684

 

$5,920

Interest cost on projected
benefit obligation
 
55,686

 
25,679

 
35,201

 
16,279

 
7,608

 
16,823

 
12,987

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

 
19

 
208

 
30

 
7

 
15

 
13

Recognized net loss
 
40,772

 
16,173

 
28,197

 
10,532

 
6,878

 
10,179

 
9,001

Net pension cost
 

$53,064

 

$19,774

 

$37,445

 

$12,306

 

$8,457

 

$10,376

 

$11,485

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

$105,133

 

$77,207

 

$76,163

 

$27,106

 

$14,282

 

$28,745

 

$10,266

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

$64,161

 

$61,015

 

$47,758

 

$16,544

 

$7,397

 

$18,551

 

$1,252

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

$117,225

 

$80,789

 

$85,203

 

$28,850

 

$15,854

 

$28,927

 

$12,737

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

$23

 

$9

 

$83

 

$10

 

$2

 

$6

 

$10

Net loss
 

$50,175

 

$23,731

 

$34,906

 

$13,375

 

$8,046

 

$13,494

 

$9,717


2011
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$18,072

 

$9,848

 

$11,543

 

$5,308

 

$2,242

 

$4,788

 

$4,941

Interest cost on projected
benefit obligation
 
51,965

 
23,713

 
32,636

 
15,637

 
7,050

 
15,971

 
11,758

Expected return on assets
 
(62,434
)
 
(33,358
)
 
(38,866
)
 
(20,152
)
 
(8,455
)
 
(22,005
)
 
(15,138
)
Amortization of prior service cost
 
459

 
79

 
280

 
152

 
35

 
65

 
16

Recognized net loss
 
25,681

 
9,118

 
17,990

 
6,717

 
4,666

 
5,579

 
5,284

Net pension cost
 

$33,743

 

$9,400

 

$23,583

 

$7,662

 

$5,538

 

$4,398

 

$6,861

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

$217,989

 

$102,329

 

$137,100

 

$56,714

 

$29,297

 

$64,662

 

$52,876

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
(459
)
 
(79
)
 
(280
)
 
(152
)
 
(35
)
 
(65
)
 
(16
)
Amortization of net loss
 
(25,681
)
 
(9,118
)
 
(17,990
)
 
(6,717
)
 
(4,666
)
 
(5,579
)
 
(5,284
)
Total
 

$191,849

 

$93,132

 

$118,830

 

$49,845

 

$24,596

 

$59,018

 

$47,576

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

$225,592

 

$102,532

 

$142,413

 

$57,507

 

$30,134

 

$63,416

 

$54,437

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

$200

 

$19

 

$208

 

$30

 

$7

 

$15

 

$13

Net loss
 

$41,309

 

$16,295

 

$28,486

 

$10,667

 

$6,935

 

$10,261

 

$9,135



Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified Pension Obligations, Plan Assets, Funded Status, and Amounts Recognized in the Balance Sheet for the Registrant Subsidiaries as of December 31, 2013 and 2012
2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,274,886

 

$623,068

 

$817,745

 

$369,852

 

$174,585

 

$382,176

 

$282,841

Service cost
 
25,229

 
14,258

 
17,044

 
7,295

 
3,264

 
6,475

 
7,242

Interest cost
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

Curtailment
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

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

$1,192,640

 

$579,862

 

$761,350

 

$345,824

 

$163,707

 

$356,080

 

$270,789

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

$785,527

 

$409,971

 

$489,027

 

$248,272

 

$106,778

 

$262,110

 

$168,697

Actual return on plan assets
 
133,113

 
69,473

 
84,388

 
41,980

 
18,259

 
44,257

 
28,878

Employer contributions
 
35,382

 
11,550

 
21,152

 
8,152

 
4,175

 
6,880

 
8,305

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

$896,295

 

$469,295

 

$561,892

 

$281,837

 

$122,960

 

$295,751

 

$196,328

Funded status
 

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

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

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

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

$—

 

$—

 

($1
)
 

$—

 

$—

 

$—

 

($4
)
Net loss
 
457,485

 
178,990

 
299,740

 
120,290

 
69,856

 
120,619

 
121,327

 
 
$
457,485

 
$
178,990

 
$
299,739

 
$
120,290

 
$
69,856

 
$
120,619

 
$
121,323

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

 
25,437

 

 

 

 

 

 
 

$—

 

$25,437

 

$—

 

$—

 

$—

 

$—

 

$—


2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,116,572

 

$512,432

 

$704,748

 

$326,377

 

$151,966

 

$337,669

 

$258,268

Service cost
 
22,169

 
12,273

 
14,675

 
6,410

 
2,824

 
5,684

 
5,920

Interest cost
 
55,686

 
25,679

 
35,201

 
16,279

 
7,608

 
16,823

 
12,987

Actuarial loss
 
134,691

 
92,275

 
93,817

 
36,329

 
18,000

 
38,328

 
13,691

Benefits paid
 
(54,232
)
 
(19,591
)
 
(30,696
)
 
(15,543
)
 
(5,813
)
 
(16,328
)
 
(8,025
)
Balance at end of year
 

$1,274,886

 

$623,068

 

$817,745

 

$369,852

 

$174,585

 

$382,176

 

$282,841

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

$707,275

 

$366,555

 

$432,418

 

$223,981

 

$94,202

 

$237,438

 

$147,091

Actual return on plan assets
 
95,321

 
49,438

 
58,489

 
30,169

 
12,578

 
31,909

 
19,860

Employer contributions
 
37,163

 
13,569

 
28,816

 
9,665

 
5,811

 
9,091

 
9,771

Benefits paid
 
(54,232
)
 
(19,591
)
 
(30,696
)
 
(15,543
)
 
(5,813
)
 
(16,328
)
 
(8,025
)
Fair value of assets at end of year
 

$785,527

 

$409,971

 

$489,027

 

$248,272

 

$106,778

 

$262,110

 

$168,697

Funded status
 

($489,359
)
 

($213,097
)
 

($328,718
)
 

($121,580
)
 

($67,807
)
 

($120,066
)
 

($114,144
)
Amounts recognized in the  balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($489,359
)
 

($213,097
)
 

($328,718
)
 

($121,580
)
 

($67,807
)
 

($120,066
)
 

($114,144
)
Amounts recognized as
 regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

$23

 

$8

 

$83

 

$10

 

$2

 

$7

 

$6

Net loss
 
683,790

 
283,847

 
456,800

 
185,903

 
103,072

 
189,589

 
166,276

 
 

$683,813

 

$283,855

 

$456,883

 

$185,913

 

$103,074

 

$189,596

 

$166,282

Amounts recognized as AOCI  (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

$—

 

$1

 

$—

 

$—

 

$—

 

$—

 

$—

Net loss
 

 
42,414

 

 

 

 

 

 
 

$—

 

$42,415

 

$—

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2013 and 2012 was as follows:
 
December 31,
 
2013
 
2012
 
(In Thousands)
Entergy Arkansas

$1,107,023

 

$1,161,448

Entergy Gulf States Louisiana

$530,974

 

$559,190

Entergy Louisiana

$697,945

 

$735,376

Entergy Mississippi

$318,941

 

$336,099

Entergy New Orleans

$150,239

 

$157,233

Entergy Texas

$332,484

 

$350,351

System Energy

$247,807

 

$251,378

Estimated Future Benefit Payments
Based upon the same assumptions, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for the Registrant Subsidiaries for their employees will be as follows:
Estimated Future
Qualified Pension
Benefits Payments
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$60,456

 

$23,039

 

$34,740

 

$16,920

 

$6,615

 

$18,583

 

$10,523

2015
 

$61,587

 

$24,260

 

$35,623

 

$17,669

 

$7,008

 

$19,137

 

$10,883

2016
 

$63,083

 

$25,556

 

$36,833

 

$18,515

 

$7,437

 

$19,744

 

$11,463

2017
 

$64,418

 

$27,111

 

$38,247

 

$19,298

 

$7,941

 

$20,402

 

$11,851

2018
 

$66,281

 

$28,962

 

$39,914

 

$20,237

 

$8,582

 

$21,140

 

$12,615

2019 - 2023
 

$375,976

 

$177,010

 

$229,821

 

$114,462

 

$51,610

 

$118,750

 

$77,880


Estimated Future
Non-Qualified
Pension Benefits Payments
 

 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 

 
Entergy
Louisiana
 

 
Entergy
Mississippi
 

Entergy
New Orleans
 

 
Entergy
Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$367

 

$262

 

$6

 

$119

 

$20

 

$786

2015
 

$345

 

$240

 

$6

 

$115

 

$20

 

$701

2016
 

$299

 

$233

 

$6

 

$108

 

$20

 

$775

2017
 

$299

 

$279

 

$6

 

$105

 

$20

 

$690

2018
 

$279

 

$212

 

$5

 

$99

 

$19

 

$657

2019 - 2023
 

$1,916

 

$932

 

$21

 

$648

 

$223

 

$2,951


Estimated Future
Other Postretirement
Benefits Payments (before Medicare Part D Subsidy)
 
 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
 
 
Entergy
Mississippi
 
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$17,122

 

$9,385

 

$10,967

 

$4,814

 

$5,044

 

$7,540

 

$2,858

2015
 

$15,513

 

$8,899

 

$10,049

 

$4,267

 

$4,475

 

$6,818

 

$2,783

2016
 

$15,523

 

$9,137

 

$10,162

 

$4,340

 

$4,448

 

$6,934

 

$2,786

2017
 

$15,554

 

$9,403

 

$10,289

 

$4,447

 

$4,423

 

$7,079

 

$2,875

2018
 

$15,987

 

$9,912

 

$10,796

 

$4,767

 

$4,502

 

$7,471

 

$2,984

2019 - 2023
 

$82,455

 

$55,934

 

$59,068

 

$25,819

 

$21,707

 

$40,067

 

$16,928


Estimated
Future
Medicare Part D
Subsidy
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
Entergy
Mississippi
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$1,241

 

$582

 

$718

 

$462

 

$387

 

$563

 

$130

2015
 

$68

 

$32

 

$39

 

$25

 

$20

 

$30

 

$8

2016
 

$74

 

$35

 

$43

 

$27

 

$20

 

$32

 

$9

2017
 

$81

 

$38

 

$46

 

$29

 

$21

 

$34

 

$10

2018
 

$354

 

$165

 

$199

 

$123

 

$85

 

$141

 

$51

2019 - 2023
 

$2,252

 

$1,061

 

$1,235

 

$742

 

$455

 

$816

 

$379

One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in the assumed health care cost trend rate for 2013 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2013
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
Increase/(Decrease)
(In Thousands)
Entergy Arkansas
 

$27,205

 

$3,275

 

($22,483
)
 

($2,622
)
Entergy Gulf States Louisiana
 

$21,873

 

$2,792

 

($17,958
)
 

($2,219
)
Entergy Louisiana
 

$18,025

 

$2,514

 

($15,012
)
 

($2,031
)
Entergy Mississippi
 

$8,235

 

$1,072

 

($6,819
)
 

($858
)
Entergy New Orleans
 

$4,995

 

$562

 

($4,242
)
 

($461
)
Entergy Texas
 

$13,439

 

$1,483

 

($11,170
)
 

($1,189
)
System Energy
 

$7,022

 

$1,064

 

($5,746
)
 

($847
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2014:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
(In Thousands)
Pension Contributions

$93,591

 

$31,342

 

$52,885

 

$21,604

 

$10,482

 

$18,482

 

$21,257

Other Postretirement Contributions

$25,567

 

$9,385

 

$10,967

 

$—

 

$—

 

$4,645

 

$864

Schedule Of Actuarially Estimated Effect Of Future Medicare Subsidies And The Actual Subsidies Received
The actuarially estimated effect of future Medicare subsidies and the actual subsidies received for the Registrant Subsidiaries for their employees was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
Increase/(Decrease) In Thousands
Impact on 12/31/2013 APBO

($9,639
)
 

($4,875
)
 

($5,580
)
 

($3,060
)
 

($1,769
)
 

($3,324
)
 

($1,973
)
Impact on 12/31/2012 APBO

($62,877
)
 

($32,055
)
 

($36,015
)
 

($19,507
)
 

($10,902
)
 

($21,164
)
 

($13,586
)
Impact on 2013 other postretirement benefit cost

($4,732
)
 

($2,988
)
 

($3,025
)
 

($1,503
)
 

($729
)
 

($1,045
)
 

($1,093
)
Impact on 2012 other postretirement benefit cost

($5,791
)
 

($3,660
)
 

($3,643
)
 

($1,799
)
 

($995
)
 

($1,321
)
 

($1,400
)
Impact on 2011 other
postretirement benefit cost

($6,309
)
 

($3,923
)
 

($3,889
)
 

($2,016
)
 

($1,170
)
 

($1,528
)
 

($1,403
)
Medicare subsidies received in 2013

$737

 

$410

 

$513

 

$245

 

$194

 

$334

 

$105

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2013, 2012, and 2011 contributions to defined contribution plans for their employees were as follows:
 
 
Year
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
2013
 

$3,351

 

$1,906

 

$2,393

 

$1,954

 

$769

 

$1,616

2012
 

$3,223

 

$1,842

 

$2,327

 

$1,875

 

$740

 

$1,601

2011
 

$3,183

 

$1,804

 

$2,260

 

$1,894

 

$725

 

$1,613

Entergy Arkansas [Member] | Non-Qualified Pension Plans [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries (except System Energy) participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees.  The net periodic pension cost for their employees for the non-qualified plans for 2013, 2012, and 2011, was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2013

$448

 

$151

 

$12

 

$192

 

$92

 

$1,001

2012

$464

 

$158

 

$12

 

$183

 

$79

 

$648

2011

$498

 

$167

 

$14

 

$190

 

$65

 

$763

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2013 and 2012 was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2013

$4,162

 

$2,511

 

$50

 

$1,752

 

$434

 

$7,910

2012

$4,323

 

$2,909

 

$116

 

$1,841

 

$457

 

$9,732

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2013 and 2012 was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2013

$3,765

 

$2,510

 

$50

 

$1,528

 

$387

 

$7,496

2012

$3,856

 

$2,899

 

$116

 

$1,590

 

$427

 

$9,127

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2013 and 2012:
2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($367
)
 

($262
)
 

($6
)
 

($118
)
 

($20
)
 

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

($4,162
)
 

($2,511
)
 

($50
)
 

($1,752
)
 

($434
)
 

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

$1,979

 

$422

 

($87
)
 

$637

 

($18
)
 

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

$—

 

$57

 

$—

 

$—

 

$—

 

$—



2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($209
)
 

($257
)
 

($17
)
 

($118
)
 

($25
)
 

($853
)
Non-current liabilities
 
(4,114
)
 
(2,652
)
 
(99
)
 
(1,723
)
 
(432
)
 
(8,879
)
Total funded status
 

($4,323
)
 

($2,909
)
 

($116
)
 

($1,841
)
 

($457
)
 

($9,732
)
Regulatory asset/(liability)
 

$2,359

 

$679

 

($29
)
 

$800

 

$88

 

($465
)
Accumulated other
comprehensive income (before taxes)
 

$—

 

$102

 

$—

 

$—

 

$—

 

$—

Entergy Arkansas [Member] | Other Postretirement [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2013, 2012, and 2011 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:

2013
 
 
Entergy
Arkansas

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

$9,619

 

$7,910

 

$8,541

 

$3,246

 

$1,752

 

$3,760

 

$3,580

Interest cost on APBO
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

Expected return on assets
 
(16,843
)
 

 

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

 
4,598

 
5,050

 
2,534

 
1,509

 
3,744

 
1,896

Curtailment loss
 
4,517

 
1,546

 
1,848

 
596

 
354

 
1,436

 
760

Net other postretirement benefit cost
 

$18,125

 

$22,076

 

$24,341

 

$5,126

 

$2,625

 

$5,124

 

$5,705

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

($11,617
)
 

($8,705
)
 

($18,844
)
 

($4,714
)
 

($4,469
)
 

($5,359
)
 

($4,591
)
Net loss
 

($81,236
)
 

($40,938
)
 

($43,743
)
 

($30,018
)
 

($18,508
)
 

($34,562
)
 

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

 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
689

 
942

 
508

 
204

 
24

 
501

 
126

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

 
91

 
41

 
20

 
(4
)
 
62

 
9

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

($100,062
)
 

($53,208
)
 

($67,088
)
 

($37,042
)
 

($24,466
)
 

($43,102
)
 

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

($81,937
)
 

($31,132
)
 

($42,747
)
 

($31,916
)
 

($21,841
)
 

($37,978
)
 

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

($2,441
)
 

($2,236
)
 

($3,376
)
 

($918
)
 

($709
)
 

($1,301
)
 

($824
)
Net loss
 

$1,267

 

$1,212

 

$1,511

 

$149

 

$56

 

$800

 

$464

2012
 
 
Entergy
Arkansas

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

$9,089

 

$7,521

 

$7,796

 

$3,093

 

$1,689

 

$3,651

 

$3,293

Interest cost on APBO
 
14,452

 
9,590

 
9,781

 
4,716

 
3,422

 
6,650

 
3,028

Expected return on assets
 
(14,029
)
 

 

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

 
238

 
382

 
351

 
1,189

 
187

 
8

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

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

 
4,737

 
4,359

 
2,920

 
1,559

 
4,320

 
1,970

Net other postretirement benefit cost
 

$18,107

 

$21,262

 

$22,071

 

$6,420

 

$4,186

 

$5,965

 

$5,635

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

$9,066

 

$5,818

 

$16,215

 

$271

 

$2,260

 

$191

 

$2,043

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

 
824

 
247

 
139

 
(38
)
 
428

 
63

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

$471

 

$1,667

 

$11,721

 

($2,861
)
 

($526
)
 

($3,888
)
 

$128

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

$18,578

 

$22,929

 

$33,792

 

$3,559

 

$3,660

 

$2,077

 

$5,763

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

($530
)
 

($824
)
 

($247
)
 

($139
)
 

$38

 

($428
)
 

($62
)
Net loss
 

$8,163

 

$4,693

 

$5,149

 

$2,650

 

$1,587

 

$3,905

 

$1,915

2011
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$8,053

 

$6,158

 

$6,540

 

$2,632

 

$1,448

 

$3,074

 

$2,642

Interest cost on APBO
 
13,742

 
8,298

 
8,767

 
4,370

 
3,225

 
5,945

 
2,666

Expected return on assets
 
(11,528
)
 

 

 
(3,906
)
 
(3,200
)
 
(7,496
)
 
(2,115
)
Amortization of transition
obligation
 
821

 
239

 
383

 
352

 
1,190

 
187

 
9

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

 
(428
)
 
(589
)
Recognized net loss
 
6,436

 
2,896

 
2,793

 
2,160

 
968

 
2,803

 
1,477

Net other postretirement benefit cost
 

$16,994

 

$16,767

 

$18,236

 

$5,469

 

$3,669

 

$4,085

 

$4,090

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

$32,241

 

$28,721

 

$24,837

 

$12,598

 

$8,946

 

$23,125

 

$8,499

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of transition
obligation
 
(821
)
 
(239
)
 
(383
)
 
(352
)
 
(1,190
)
 
(187
)
 
(9
)
Amortization of prior service (cost)/credit
 
530

 
824

 
247

 
139

 
(38
)
 
428

 
589

Amortization of net loss
 
(6,436
)
 
(2,896
)
 
(2,793
)
 
(2,160
)
 
(968
)
 
(2,803
)
 
(1,477
)
Total
 

$25,514

 

$26,410

 

$21,908

 

$10,225

 

$6,750

 

$20,563

 

$7,602

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

$42,508

 

$43,177

 

$40,144

 

$15,694

 

$10,419

 

$24,648

 

$11,692

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

$820

 

$238

 

$382

 

$351

 

$1,189

 

$187

 

$8

Prior service cost/(credit)
 

($530
)
 

($824
)
 

($247
)
 

($139
)
 

$38

 

($428
)
 

($63
)
Net loss
 

$8,365

 

$4,778

 

$4,398

 

$2,926

 

$1,562

 

$4,329

 

$1,994

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheets of the Registrant Subsidiaries as of December 31, 2013 and 2012
2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$315,308

 

$207,987

 

$220,017

 

$100,508

 

$74,200

 

$142,114

 

$67,934

Service cost
 
9,619

 
7,910

 
8,541

 
3,246

 
1,752

 
3,760

 
3,580

Interest cost
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

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

 
1,637

 
1,889

 
616

 
350

 
1,498

 
769

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

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

 
410

 
513

 
245

 
194

 
334

 
105

Balance at end of year
 

$250,734

 

$170,302

 

$168,764

 

$74,539

 

$57,874

 

$115,418

 

$53,051

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

$194,018

 

$—

 

$—

 

$62,951

 

$58,651

 

$115,824

 

$39,474

Actual return on plan assets
 
30,830

 

 

 
9,826

 
8,870

 
17,905

 
6,292

Employer contributions
 
21,015

 
6,960

 
9,015

 
4,785

 
2,567

 
4,846

 
5,387

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

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

$231,663

 

$—

 

$—

 

$73,438

 

$66,539

 

$131,618

 

$48,101

Funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

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

$—

 

($8,803
)
 

($10,249
)
 

$—

 

$—

 

$—

 

$—

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

 
16,200

 
(4,950
)
Total funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

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

($12,996
)
 

$—

 

$—

 

($5,056
)
 

($4,335
)
 

($6,505
)
 

($4,702
)
Net loss
 
40,272

 

 

 
9,304

 
6,485

 
22,772

 
10,297

 
 

$27,276

 

$—

 

$—

 

$4,248

 

$2,150

 

$16,267

 

$5,595

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($10,359
)
 

($19,390
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
31,577

 
35,001

 

 

 

 

 
 

$—

 

$21,218

 

$15,611

 

$—

 

$—

 

$—

 

$—



2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$290,613

 

$191,877

 

$196,352

 

$94,570

 

$69,316

 

$133,602

 

$60,526

Service cost
 
9,089

 
7,521

 
7,796

 
3,093

 
1,689

 
3,651

 
3,293

Interest cost
 
14,452

 
9,590

 
9,781

 
4,716

 
3,422

 
6,650

 
3,028

Plan participant contributions
 
4,440

 
1,945

 
2,725

 
1,269

 
742

 
1,526

 
820

Actuarial loss
 
13,256

 
5,818

 
16,215

 
1,625

 
3,240

 
2,645

 
2,861

Benefits paid
 
(17,873
)
 
(9,543
)
 
(13,760
)
 
(5,199
)
 
(4,605
)
 
(6,604
)
 
(2,764
)
Medicare Part D subsidy received
 
1,331

 
779

 
908

 
434

 
396

 
644

 
170

Balance at end of year
 

$315,308

 

$207,987

 

$220,017

 

$100,508

 

$74,200

 

$142,114

 

$67,934

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

$164,846

 

$—

 

$—

 

$54,452

 

$53,418

 

$105,181

 

$32,012

Actual return on plan assets
 
18,219

 

 

 
5,874

 
4,691

 
10,869

 
3,419

Employer contributions
 
24,386

 
7,598

 
11,035

 
6,555

 
4,405

 
4,852

 
5,987

Plan participant contributions
 
4,440

 
1,945

 
2,725

 
1,269

 
742

 
1,526

 
820

Benefits paid
 
(17,873
)
 
(9,543
)
 
(13,760
)
 
(5,199
)
 
(4,605
)
 
(6,604
)
 
(2,764
)
Fair value of assets at end of year
 

$194,018

 

$—

 

$—

 

$62,951

 

$58,651

 

$115,824

 

$39,474

Funded status
 

($121,290
)
 

($207,987
)
 

($220,017
)
 

($37,557
)
 

($15,549
)
 

($26,290
)
 

($28,460
)
Amounts recognized in the
balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($7,546
)
 

($9,152
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(121,290
)
 
(200,441
)
 
(210,865
)
 
(37,557
)
 
(15,549
)
 
(26,290
)
 
(28,460
)
Total funded status
 

($121,290
)
 

($207,987
)
 

($220,017
)
 

($37,557
)
 

($15,549
)
 

($26,290
)
 

($28,460
)
Amounts recognized in
regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost/(credit)
 

($2,146
)
 

$—

 

$—

 

($566
)
 

$114

 

($1,709
)
 

($246
)
Net loss
 
129,484

 

 

 
41,855

 
26,502

 
61,077

 
29,773

 
 

$127,338

 

$—

 

$—

 

$41,289

 

$26,616

 

$59,368

 

$29,527

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($2,687
)
 

($1,095
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
77,113

 
83,795

 

 

 

 

 
 

$—

 

$74,426

 

$82,700

 

$—

 

$—

 

$—

 

$—

Entergy Gulf States Louisiana [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2013, 2012, and 2011 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components:
2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
 Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$25,229

 

$14,258

 

$17,044

 

$7,295

 

$3,264

 

$6,475

 

$7,242

Interest cost on projected
benefit obligation
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

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

 
9

 
83

 
10

 
2

 
6

 
9

Recognized net loss
 
49,517

 
23,374

 
34,107

 
13,189

 
7,878

 
13,302

 
9,560

Curtailment loss
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

Net pension cost
 

$69,013

 

$31,013

 

$49,316

 

$16,283

 

$10,413

 

$16,223

 

$13,702

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

($177,105
)
 

($98,610
)
 

($123,234
)
 

($52,525
)
 

($25,419
)
 

($55,772
)
 

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

($226,645
)
 

($121,993
)
 

($157,424
)
 

($65,724
)
 

($33,299
)
 

($69,080
)
 

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

($157,632
)
 

($90,980
)
 

($108,108
)
 

($49,441
)
 

($22,886
)
 

($52,857
)
 

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

$—

 

$—

 

$—

 

$—

 

$—

 

$—

 

$2

Net loss
 

$35,984

 

$15,935

 

$24,360

 

$9,421

 

$5,802

 

$9,363

 

$9,510


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

$22,169

 

$12,273

 

$14,675

 

$6,410

 

$2,824

 

$5,684

 

$5,920

Interest cost on projected
benefit obligation
 
55,686

 
25,679

 
35,201

 
16,279

 
7,608

 
16,823

 
12,987

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

 
19

 
208

 
30

 
7

 
15

 
13

Recognized net loss
 
40,772

 
16,173

 
28,197

 
10,532

 
6,878

 
10,179

 
9,001

Net pension cost
 

$53,064

 

$19,774

 

$37,445

 

$12,306

 

$8,457

 

$10,376

 

$11,485

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

$105,133

 

$77,207

 

$76,163

 

$27,106

 

$14,282

 

$28,745

 

$10,266

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

$64,161

 

$61,015

 

$47,758

 

$16,544

 

$7,397

 

$18,551

 

$1,252

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

$117,225

 

$80,789

 

$85,203

 

$28,850

 

$15,854

 

$28,927

 

$12,737

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

$23

 

$9

 

$83

 

$10

 

$2

 

$6

 

$10

Net loss
 

$50,175

 

$23,731

 

$34,906

 

$13,375

 

$8,046

 

$13,494

 

$9,717


2011
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$18,072

 

$9,848

 

$11,543

 

$5,308

 

$2,242

 

$4,788

 

$4,941

Interest cost on projected
benefit obligation
 
51,965

 
23,713

 
32,636

 
15,637

 
7,050

 
15,971

 
11,758

Expected return on assets
 
(62,434
)
 
(33,358
)
 
(38,866
)
 
(20,152
)
 
(8,455
)
 
(22,005
)
 
(15,138
)
Amortization of prior service cost
 
459

 
79

 
280

 
152

 
35

 
65

 
16

Recognized net loss
 
25,681

 
9,118

 
17,990

 
6,717

 
4,666

 
5,579

 
5,284

Net pension cost
 

$33,743

 

$9,400

 

$23,583

 

$7,662

 

$5,538

 

$4,398

 

$6,861

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

$217,989

 

$102,329

 

$137,100

 

$56,714

 

$29,297

 

$64,662

 

$52,876

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
(459
)
 
(79
)
 
(280
)
 
(152
)
 
(35
)
 
(65
)
 
(16
)
Amortization of net loss
 
(25,681
)
 
(9,118
)
 
(17,990
)
 
(6,717
)
 
(4,666
)
 
(5,579
)
 
(5,284
)
Total
 

$191,849

 

$93,132

 

$118,830

 

$49,845

 

$24,596

 

$59,018

 

$47,576

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

$225,592

 

$102,532

 

$142,413

 

$57,507

 

$30,134

 

$63,416

 

$54,437

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

$200

 

$19

 

$208

 

$30

 

$7

 

$15

 

$13

Net loss
 

$41,309

 

$16,295

 

$28,486

 

$10,667

 

$6,935

 

$10,261

 

$9,135

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified Pension Obligations, Plan Assets, Funded Status, and Amounts Recognized in the Balance Sheet for the Registrant Subsidiaries as of December 31, 2013 and 2012
2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,274,886

 

$623,068

 

$817,745

 

$369,852

 

$174,585

 

$382,176

 

$282,841

Service cost
 
25,229

 
14,258

 
17,044

 
7,295

 
3,264

 
6,475

 
7,242

Interest cost
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

Curtailment
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

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

$1,192,640

 

$579,862

 

$761,350

 

$345,824

 

$163,707

 

$356,080

 

$270,789

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

$785,527

 

$409,971

 

$489,027

 

$248,272

 

$106,778

 

$262,110

 

$168,697

Actual return on plan assets
 
133,113

 
69,473

 
84,388

 
41,980

 
18,259

 
44,257

 
28,878

Employer contributions
 
35,382

 
11,550

 
21,152

 
8,152

 
4,175

 
6,880

 
8,305

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

$896,295

 

$469,295

 

$561,892

 

$281,837

 

$122,960

 

$295,751

 

$196,328

Funded status
 

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

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

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

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

$—

 

$—

 

($1
)
 

$—

 

$—

 

$—

 

($4
)
Net loss
 
457,485

 
178,990

 
299,740

 
120,290

 
69,856

 
120,619

 
121,327

 
 
$
457,485

 
$
178,990

 
$
299,739

 
$
120,290

 
$
69,856

 
$
120,619

 
$
121,323

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

 
25,437

 

 

 

 

 

 
 

$—

 

$25,437

 

$—

 

$—

 

$—

 

$—

 

$—


2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,116,572

 

$512,432

 

$704,748

 

$326,377

 

$151,966

 

$337,669

 

$258,268

Service cost
 
22,169

 
12,273

 
14,675

 
6,410

 
2,824

 
5,684

 
5,920

Interest cost
 
55,686

 
25,679

 
35,201

 
16,279

 
7,608

 
16,823

 
12,987

Actuarial loss
 
134,691

 
92,275

 
93,817

 
36,329

 
18,000

 
38,328

 
13,691

Benefits paid
 
(54,232
)
 
(19,591
)
 
(30,696
)
 
(15,543
)
 
(5,813
)
 
(16,328
)
 
(8,025
)
Balance at end of year
 

$1,274,886

 

$623,068

 

$817,745

 

$369,852

 

$174,585

 

$382,176

 

$282,841

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

$707,275

 

$366,555

 

$432,418

 

$223,981

 

$94,202

 

$237,438

 

$147,091

Actual return on plan assets
 
95,321

 
49,438

 
58,489

 
30,169

 
12,578

 
31,909

 
19,860

Employer contributions
 
37,163

 
13,569

 
28,816

 
9,665

 
5,811

 
9,091

 
9,771

Benefits paid
 
(54,232
)
 
(19,591
)
 
(30,696
)
 
(15,543
)
 
(5,813
)
 
(16,328
)
 
(8,025
)
Fair value of assets at end of year
 

$785,527

 

$409,971

 

$489,027

 

$248,272

 

$106,778

 

$262,110

 

$168,697

Funded status
 

($489,359
)
 

($213,097
)
 

($328,718
)
 

($121,580
)
 

($67,807
)
 

($120,066
)
 

($114,144
)
Amounts recognized in the  balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($489,359
)
 

($213,097
)
 

($328,718
)
 

($121,580
)
 

($67,807
)
 

($120,066
)
 

($114,144
)
Amounts recognized as
 regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

$23

 

$8

 

$83

 

$10

 

$2

 

$7

 

$6

Net loss
 
683,790

 
283,847

 
456,800

 
185,903

 
103,072

 
189,589

 
166,276

 
 

$683,813

 

$283,855

 

$456,883

 

$185,913

 

$103,074

 

$189,596

 

$166,282

Amounts recognized as AOCI  (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

$—

 

$1

 

$—

 

$—

 

$—

 

$—

 

$—

Net loss
 

 
42,414

 

 

 

 

 

 
 

$—

 

$42,415

 

$—

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2013 and 2012 was as follows:
 
December 31,
 
2013
 
2012
 
(In Thousands)
Entergy Arkansas

$1,107,023

 

$1,161,448

Entergy Gulf States Louisiana

$530,974

 

$559,190

Entergy Louisiana

$697,945

 

$735,376

Entergy Mississippi

$318,941

 

$336,099

Entergy New Orleans

$150,239

 

$157,233

Entergy Texas

$332,484

 

$350,351

System Energy

$247,807

 

$251,378

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

($1,866
)


$12,925

 

($503
)
 

$10,556

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

 
(178
)
 
315

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

 

 
(11,612
)
 
(11,612
)
 

($47,141
)
 

($6,868
)
 

($14,862
)
 

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

($1
)


$942

 

$—

 

$941

Acceleration of prior service cost due to curtailment

 
91

 

 
91

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

($3,040
)
 

($3,565
)
 

($7
)
 

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

$—



$508

 

$—

 

$508

Acceleration of prior service cost due to curtailment

 
41

 

 
41

Amortization of loss

 
(5,050
)
 

 
(5,050
)
 

$—

 

($4,501
)
 

$—

 

($4,501
)
Estimated Future Benefit Payments
Based upon the same assumptions, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for the Registrant Subsidiaries for their employees will be as follows:
Estimated Future
Qualified Pension
Benefits Payments
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$60,456

 

$23,039

 

$34,740

 

$16,920

 

$6,615

 

$18,583

 

$10,523

2015
 

$61,587

 

$24,260

 

$35,623

 

$17,669

 

$7,008

 

$19,137

 

$10,883

2016
 

$63,083

 

$25,556

 

$36,833

 

$18,515

 

$7,437

 

$19,744

 

$11,463

2017
 

$64,418

 

$27,111

 

$38,247

 

$19,298

 

$7,941

 

$20,402

 

$11,851

2018
 

$66,281

 

$28,962

 

$39,914

 

$20,237

 

$8,582

 

$21,140

 

$12,615

2019 - 2023
 

$375,976

 

$177,010

 

$229,821

 

$114,462

 

$51,610

 

$118,750

 

$77,880


Estimated Future
Non-Qualified
Pension Benefits Payments
 

 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 

 
Entergy
Louisiana
 

 
Entergy
Mississippi
 

Entergy
New Orleans
 

 
Entergy
Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$367

 

$262

 

$6

 

$119

 

$20

 

$786

2015
 

$345

 

$240

 

$6

 

$115

 

$20

 

$701

2016
 

$299

 

$233

 

$6

 

$108

 

$20

 

$775

2017
 

$299

 

$279

 

$6

 

$105

 

$20

 

$690

2018
 

$279

 

$212

 

$5

 

$99

 

$19

 

$657

2019 - 2023
 

$1,916

 

$932

 

$21

 

$648

 

$223

 

$2,951


Estimated Future
Other Postretirement
Benefits Payments (before Medicare Part D Subsidy)
 
 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
 
 
Entergy
Mississippi
 
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$17,122

 

$9,385

 

$10,967

 

$4,814

 

$5,044

 

$7,540

 

$2,858

2015
 

$15,513

 

$8,899

 

$10,049

 

$4,267

 

$4,475

 

$6,818

 

$2,783

2016
 

$15,523

 

$9,137

 

$10,162

 

$4,340

 

$4,448

 

$6,934

 

$2,786

2017
 

$15,554

 

$9,403

 

$10,289

 

$4,447

 

$4,423

 

$7,079

 

$2,875

2018
 

$15,987

 

$9,912

 

$10,796

 

$4,767

 

$4,502

 

$7,471

 

$2,984

2019 - 2023
 

$82,455

 

$55,934

 

$59,068

 

$25,819

 

$21,707

 

$40,067

 

$16,928


Estimated
Future
Medicare Part D
Subsidy
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
Entergy
Mississippi
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$1,241

 

$582

 

$718

 

$462

 

$387

 

$563

 

$130

2015
 

$68

 

$32

 

$39

 

$25

 

$20

 

$30

 

$8

2016
 

$74

 

$35

 

$43

 

$27

 

$20

 

$32

 

$9

2017
 

$81

 

$38

 

$46

 

$29

 

$21

 

$34

 

$10

2018
 

$354

 

$165

 

$199

 

$123

 

$85

 

$141

 

$51

2019 - 2023
 

$2,252

 

$1,061

 

$1,235

 

$742

 

$455

 

$816

 

$379

One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in the assumed health care cost trend rate for 2013 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2013
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
Increase/(Decrease)
(In Thousands)
Entergy Arkansas
 

$27,205

 

$3,275

 

($22,483
)
 

($2,622
)
Entergy Gulf States Louisiana
 

$21,873

 

$2,792

 

($17,958
)
 

($2,219
)
Entergy Louisiana
 

$18,025

 

$2,514

 

($15,012
)
 

($2,031
)
Entergy Mississippi
 

$8,235

 

$1,072

 

($6,819
)
 

($858
)
Entergy New Orleans
 

$4,995

 

$562

 

($4,242
)
 

($461
)
Entergy Texas
 

$13,439

 

$1,483

 

($11,170
)
 

($1,189
)
System Energy
 

$7,022

 

$1,064

 

($5,746
)
 

($847
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2014:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
(In Thousands)
Pension Contributions

$93,591

 

$31,342

 

$52,885

 

$21,604

 

$10,482

 

$18,482

 

$21,257

Other Postretirement Contributions

$25,567

 

$9,385

 

$10,967

 

$—

 

$—

 

$4,645

 

$864

Schedule Of Actuarially Estimated Effect Of Future Medicare Subsidies And The Actual Subsidies Received
The actuarially estimated effect of future Medicare subsidies and the actual subsidies received for the Registrant Subsidiaries for their employees was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
Increase/(Decrease) In Thousands
Impact on 12/31/2013 APBO

($9,639
)
 

($4,875
)
 

($5,580
)
 

($3,060
)
 

($1,769
)
 

($3,324
)
 

($1,973
)
Impact on 12/31/2012 APBO

($62,877
)
 

($32,055
)
 

($36,015
)
 

($19,507
)
 

($10,902
)
 

($21,164
)
 

($13,586
)
Impact on 2013 other postretirement benefit cost

($4,732
)
 

($2,988
)
 

($3,025
)
 

($1,503
)
 

($729
)
 

($1,045
)
 

($1,093
)
Impact on 2012 other postretirement benefit cost

($5,791
)
 

($3,660
)
 

($3,643
)
 

($1,799
)
 

($995
)
 

($1,321
)
 

($1,400
)
Impact on 2011 other
postretirement benefit cost

($6,309
)
 

($3,923
)
 

($3,889
)
 

($2,016
)
 

($1,170
)
 

($1,528
)
 

($1,403
)
Medicare subsidies received in 2013

$737

 

$410

 

$513

 

$245

 

$194

 

$334

 

$105

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2013, 2012, and 2011 contributions to defined contribution plans for their employees were as follows:
 
 
Year
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
2013
 

$3,351

 

$1,906

 

$2,393

 

$1,954

 

$769

 

$1,616

2012
 

$3,223

 

$1,842

 

$2,327

 

$1,875

 

$740

 

$1,601

2011
 

$3,183

 

$1,804

 

$2,260

 

$1,894

 

$725

 

$1,613

Entergy Gulf States Louisiana [Member] | Non-Qualified Pension Plans [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries (except System Energy) participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees.  The net periodic pension cost for their employees for the non-qualified plans for 2013, 2012, and 2011, was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2013

$448

 

$151

 

$12

 

$192

 

$92

 

$1,001

2012

$464

 

$158

 

$12

 

$183

 

$79

 

$648

2011

$498

 

$167

 

$14

 

$190

 

$65

 

$763

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2013 and 2012 was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2013

$4,162

 

$2,511

 

$50

 

$1,752

 

$434

 

$7,910

2012

$4,323

 

$2,909

 

$116

 

$1,841

 

$457

 

$9,732

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2013 and 2012 was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2013

$3,765

 

$2,510

 

$50

 

$1,528

 

$387

 

$7,496

2012

$3,856

 

$2,899

 

$116

 

$1,590

 

$427

 

$9,127

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2013 and 2012:
2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($367
)
 

($262
)
 

($6
)
 

($118
)
 

($20
)
 

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

($4,162
)
 

($2,511
)
 

($50
)
 

($1,752
)
 

($434
)
 

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

$1,979

 

$422

 

($87
)
 

$637

 

($18
)
 

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

$—

 

$57

 

$—

 

$—

 

$—

 

$—



2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($209
)
 

($257
)
 

($17
)
 

($118
)
 

($25
)
 

($853
)
Non-current liabilities
 
(4,114
)
 
(2,652
)
 
(99
)
 
(1,723
)
 
(432
)
 
(8,879
)
Total funded status
 

($4,323
)
 

($2,909
)
 

($116
)
 

($1,841
)
 

($457
)
 

($9,732
)
Regulatory asset/(liability)
 

$2,359

 

$679

 

($29
)
 

$800

 

$88

 

($465
)
Accumulated other
comprehensive income (before taxes)
 

$—

 

$102

 

$—

 

$—

 

$—

 

$—

Entergy Gulf States Louisiana [Member] | Other Postretirement [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2013, 2012, and 2011 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:

2013
 
 
Entergy
Arkansas

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

$9,619

 

$7,910

 

$8,541

 

$3,246

 

$1,752

 

$3,760

 

$3,580

Interest cost on APBO
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

Expected return on assets
 
(16,843
)
 

 

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

 
4,598

 
5,050

 
2,534

 
1,509

 
3,744

 
1,896

Curtailment loss
 
4,517

 
1,546

 
1,848

 
596

 
354

 
1,436

 
760

Net other postretirement benefit cost
 

$18,125

 

$22,076

 

$24,341

 

$5,126

 

$2,625

 

$5,124

 

$5,705

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

($11,617
)
 

($8,705
)
 

($18,844
)
 

($4,714
)
 

($4,469
)
 

($5,359
)
 

($4,591
)
Net loss
 

($81,236
)
 

($40,938
)
 

($43,743
)
 

($30,018
)
 

($18,508
)
 

($34,562
)
 

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

 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
689

 
942

 
508

 
204

 
24

 
501

 
126

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

 
91

 
41

 
20

 
(4
)
 
62

 
9

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

($100,062
)
 

($53,208
)
 

($67,088
)
 

($37,042
)
 

($24,466
)
 

($43,102
)
 

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

($81,937
)
 

($31,132
)
 

($42,747
)
 

($31,916
)
 

($21,841
)
 

($37,978
)
 

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

($2,441
)
 

($2,236
)
 

($3,376
)
 

($918
)
 

($709
)
 

($1,301
)
 

($824
)
Net loss
 

$1,267

 

$1,212

 

$1,511

 

$149

 

$56

 

$800

 

$464

2012
 
 
Entergy
Arkansas

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

$9,089

 

$7,521

 

$7,796

 

$3,093

 

$1,689

 

$3,651

 

$3,293

Interest cost on APBO
 
14,452

 
9,590

 
9,781

 
4,716

 
3,422

 
6,650

 
3,028

Expected return on assets
 
(14,029
)
 

 

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

 
238

 
382

 
351

 
1,189

 
187

 
8

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

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

 
4,737

 
4,359

 
2,920

 
1,559

 
4,320

 
1,970

Net other postretirement benefit cost
 

$18,107

 

$21,262

 

$22,071

 

$6,420

 

$4,186

 

$5,965

 

$5,635

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

$9,066

 

$5,818

 

$16,215

 

$271

 

$2,260

 

$191

 

$2,043

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

 
824

 
247

 
139

 
(38
)
 
428

 
63

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

$471

 

$1,667

 

$11,721

 

($2,861
)
 

($526
)
 

($3,888
)
 

$128

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

$18,578

 

$22,929

 

$33,792

 

$3,559

 

$3,660

 

$2,077

 

$5,763

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

($530
)
 

($824
)
 

($247
)
 

($139
)
 

$38

 

($428
)
 

($62
)
Net loss
 

$8,163

 

$4,693

 

$5,149

 

$2,650

 

$1,587

 

$3,905

 

$1,915

2011
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$8,053

 

$6,158

 

$6,540

 

$2,632

 

$1,448

 

$3,074

 

$2,642

Interest cost on APBO
 
13,742

 
8,298

 
8,767

 
4,370

 
3,225

 
5,945

 
2,666

Expected return on assets
 
(11,528
)
 

 

 
(3,906
)
 
(3,200
)
 
(7,496
)
 
(2,115
)
Amortization of transition
obligation
 
821

 
239

 
383

 
352

 
1,190

 
187

 
9

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

 
(428
)
 
(589
)
Recognized net loss
 
6,436

 
2,896

 
2,793

 
2,160

 
968

 
2,803

 
1,477

Net other postretirement benefit cost
 

$16,994

 

$16,767

 

$18,236

 

$5,469

 

$3,669

 

$4,085

 

$4,090

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

$32,241

 

$28,721

 

$24,837

 

$12,598

 

$8,946

 

$23,125

 

$8,499

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of transition
obligation
 
(821
)
 
(239
)
 
(383
)
 
(352
)
 
(1,190
)
 
(187
)
 
(9
)
Amortization of prior service (cost)/credit
 
530

 
824

 
247

 
139

 
(38
)
 
428

 
589

Amortization of net loss
 
(6,436
)
 
(2,896
)
 
(2,793
)
 
(2,160
)
 
(968
)
 
(2,803
)
 
(1,477
)
Total
 

$25,514

 

$26,410

 

$21,908

 

$10,225

 

$6,750

 

$20,563

 

$7,602

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

$42,508

 

$43,177

 

$40,144

 

$15,694

 

$10,419

 

$24,648

 

$11,692

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

$820

 

$238

 

$382

 

$351

 

$1,189

 

$187

 

$8

Prior service cost/(credit)
 

($530
)
 

($824
)
 

($247
)
 

($139
)
 

$38

 

($428
)
 

($63
)
Net loss
 

$8,365

 

$4,778

 

$4,398

 

$2,926

 

$1,562

 

$4,329

 

$1,994

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheets of the Registrant Subsidiaries as of December 31, 2013 and 2012
2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$315,308

 

$207,987

 

$220,017

 

$100,508

 

$74,200

 

$142,114

 

$67,934

Service cost
 
9,619

 
7,910

 
8,541

 
3,246

 
1,752

 
3,760

 
3,580

Interest cost
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

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

 
1,637

 
1,889

 
616

 
350

 
1,498

 
769

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

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

 
410

 
513

 
245

 
194

 
334

 
105

Balance at end of year
 

$250,734

 

$170,302

 

$168,764

 

$74,539

 

$57,874

 

$115,418

 

$53,051

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

$194,018

 

$—

 

$—

 

$62,951

 

$58,651

 

$115,824

 

$39,474

Actual return on plan assets
 
30,830

 

 

 
9,826

 
8,870

 
17,905

 
6,292

Employer contributions
 
21,015

 
6,960

 
9,015

 
4,785

 
2,567

 
4,846

 
5,387

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

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

$231,663

 

$—

 

$—

 

$73,438

 

$66,539

 

$131,618

 

$48,101

Funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

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

$—

 

($8,803
)
 

($10,249
)
 

$—

 

$—

 

$—

 

$—

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

 
16,200

 
(4,950
)
Total funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

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

($12,996
)
 

$—

 

$—

 

($5,056
)
 

($4,335
)
 

($6,505
)
 

($4,702
)
Net loss
 
40,272

 

 

 
9,304

 
6,485

 
22,772

 
10,297

 
 

$27,276

 

$—

 

$—

 

$4,248

 

$2,150

 

$16,267

 

$5,595

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($10,359
)
 

($19,390
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
31,577

 
35,001

 

 

 

 

 
 

$—

 

$21,218

 

$15,611

 

$—

 

$—

 

$—

 

$—



2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$290,613

 

$191,877

 

$196,352

 

$94,570

 

$69,316

 

$133,602

 

$60,526

Service cost
 
9,089

 
7,521

 
7,796

 
3,093

 
1,689

 
3,651

 
3,293

Interest cost
 
14,452

 
9,590

 
9,781

 
4,716

 
3,422

 
6,650

 
3,028

Plan participant contributions
 
4,440

 
1,945

 
2,725

 
1,269

 
742

 
1,526

 
820

Actuarial loss
 
13,256

 
5,818

 
16,215

 
1,625

 
3,240

 
2,645

 
2,861

Benefits paid
 
(17,873
)
 
(9,543
)
 
(13,760
)
 
(5,199
)
 
(4,605
)
 
(6,604
)
 
(2,764
)
Medicare Part D subsidy received
 
1,331

 
779

 
908

 
434

 
396

 
644

 
170

Balance at end of year
 

$315,308

 

$207,987

 

$220,017

 

$100,508

 

$74,200

 

$142,114

 

$67,934

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

$164,846

 

$—

 

$—

 

$54,452

 

$53,418

 

$105,181

 

$32,012

Actual return on plan assets
 
18,219

 

 

 
5,874

 
4,691

 
10,869

 
3,419

Employer contributions
 
24,386

 
7,598

 
11,035

 
6,555

 
4,405

 
4,852

 
5,987

Plan participant contributions
 
4,440

 
1,945

 
2,725

 
1,269

 
742

 
1,526

 
820

Benefits paid
 
(17,873
)
 
(9,543
)
 
(13,760
)
 
(5,199
)
 
(4,605
)
 
(6,604
)
 
(2,764
)
Fair value of assets at end of year
 

$194,018

 

$—

 

$—

 

$62,951

 

$58,651

 

$115,824

 

$39,474

Funded status
 

($121,290
)
 

($207,987
)
 

($220,017
)
 

($37,557
)
 

($15,549
)
 

($26,290
)
 

($28,460
)
Amounts recognized in the
balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($7,546
)
 

($9,152
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(121,290
)
 
(200,441
)
 
(210,865
)
 
(37,557
)
 
(15,549
)
 
(26,290
)
 
(28,460
)
Total funded status
 

($121,290
)
 

($207,987
)
 

($220,017
)
 

($37,557
)
 

($15,549
)
 

($26,290
)
 

($28,460
)
Amounts recognized in
regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost/(credit)
 

($2,146
)
 

$—

 

$—

 

($566
)
 

$114

 

($1,709
)
 

($246
)
Net loss
 
129,484

 

 

 
41,855

 
26,502

 
61,077

 
29,773

 
 

$127,338

 

$—

 

$—

 

$41,289

 

$26,616

 

$59,368

 

$29,527

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($2,687
)
 

($1,095
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
77,113

 
83,795

 

 

 

 

 
 

$—

 

$74,426

 

$82,700

 

$—

 

$—

 

$—

 

$—

Entergy Louisiana [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2013, 2012, and 2011 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components:
2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
 Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$25,229

 

$14,258

 

$17,044

 

$7,295

 

$3,264

 

$6,475

 

$7,242

Interest cost on projected
benefit obligation
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

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

 
9

 
83

 
10

 
2

 
6

 
9

Recognized net loss
 
49,517

 
23,374

 
34,107

 
13,189

 
7,878

 
13,302

 
9,560

Curtailment loss
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

Net pension cost
 

$69,013

 

$31,013

 

$49,316

 

$16,283

 

$10,413

 

$16,223

 

$13,702

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

($177,105
)
 

($98,610
)
 

($123,234
)
 

($52,525
)
 

($25,419
)
 

($55,772
)
 

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

($226,645
)
 

($121,993
)
 

($157,424
)
 

($65,724
)
 

($33,299
)
 

($69,080
)
 

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

($157,632
)
 

($90,980
)
 

($108,108
)
 

($49,441
)
 

($22,886
)
 

($52,857
)
 

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

$—

 

$—

 

$—

 

$—

 

$—

 

$—

 

$2

Net loss
 

$35,984

 

$15,935

 

$24,360

 

$9,421

 

$5,802

 

$9,363

 

$9,510


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

$22,169

 

$12,273

 

$14,675

 

$6,410

 

$2,824

 

$5,684

 

$5,920

Interest cost on projected
benefit obligation
 
55,686

 
25,679

 
35,201

 
16,279

 
7,608

 
16,823

 
12,987

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

 
19

 
208

 
30

 
7

 
15

 
13

Recognized net loss
 
40,772

 
16,173

 
28,197

 
10,532

 
6,878

 
10,179

 
9,001

Net pension cost
 

$53,064

 

$19,774

 

$37,445

 

$12,306

 

$8,457

 

$10,376

 

$11,485

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

$105,133

 

$77,207

 

$76,163

 

$27,106

 

$14,282

 

$28,745

 

$10,266

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

$64,161

 

$61,015

 

$47,758

 

$16,544

 

$7,397

 

$18,551

 

$1,252

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

$117,225

 

$80,789

 

$85,203

 

$28,850

 

$15,854

 

$28,927

 

$12,737

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

$23

 

$9

 

$83

 

$10

 

$2

 

$6

 

$10

Net loss
 

$50,175

 

$23,731

 

$34,906

 

$13,375

 

$8,046

 

$13,494

 

$9,717


2011
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$18,072

 

$9,848

 

$11,543

 

$5,308

 

$2,242

 

$4,788

 

$4,941

Interest cost on projected
benefit obligation
 
51,965

 
23,713

 
32,636

 
15,637

 
7,050

 
15,971

 
11,758

Expected return on assets
 
(62,434
)
 
(33,358
)
 
(38,866
)
 
(20,152
)
 
(8,455
)
 
(22,005
)
 
(15,138
)
Amortization of prior service cost
 
459

 
79

 
280

 
152

 
35

 
65

 
16

Recognized net loss
 
25,681

 
9,118

 
17,990

 
6,717

 
4,666

 
5,579

 
5,284

Net pension cost
 

$33,743

 

$9,400

 

$23,583

 

$7,662

 

$5,538

 

$4,398

 

$6,861

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

$217,989

 

$102,329

 

$137,100

 

$56,714

 

$29,297

 

$64,662

 

$52,876

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
(459
)
 
(79
)
 
(280
)
 
(152
)
 
(35
)
 
(65
)
 
(16
)
Amortization of net loss
 
(25,681
)
 
(9,118
)
 
(17,990
)
 
(6,717
)
 
(4,666
)
 
(5,579
)
 
(5,284
)
Total
 

$191,849

 

$93,132

 

$118,830

 

$49,845

 

$24,596

 

$59,018

 

$47,576

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

$225,592

 

$102,532

 

$142,413

 

$57,507

 

$30,134

 

$63,416

 

$54,437

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

$200

 

$19

 

$208

 

$30

 

$7

 

$15

 

$13

Net loss
 

$41,309

 

$16,295

 

$28,486

 

$10,667

 

$6,935

 

$10,261

 

$9,135

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified Pension Obligations, Plan Assets, Funded Status, and Amounts Recognized in the Balance Sheet for the Registrant Subsidiaries as of December 31, 2013 and 2012
2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,274,886

 

$623,068

 

$817,745

 

$369,852

 

$174,585

 

$382,176

 

$282,841

Service cost
 
25,229

 
14,258

 
17,044

 
7,295

 
3,264

 
6,475

 
7,242

Interest cost
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

Curtailment
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

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

$1,192,640

 

$579,862

 

$761,350

 

$345,824

 

$163,707

 

$356,080

 

$270,789

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

$785,527

 

$409,971

 

$489,027

 

$248,272

 

$106,778

 

$262,110

 

$168,697

Actual return on plan assets
 
133,113

 
69,473

 
84,388

 
41,980

 
18,259

 
44,257

 
28,878

Employer contributions
 
35,382

 
11,550

 
21,152

 
8,152

 
4,175

 
6,880

 
8,305

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

$896,295

 

$469,295

 

$561,892

 

$281,837

 

$122,960

 

$295,751

 

$196,328

Funded status
 

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

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

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

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

$—

 

$—

 

($1
)
 

$—

 

$—

 

$—

 

($4
)
Net loss
 
457,485

 
178,990

 
299,740

 
120,290

 
69,856

 
120,619

 
121,327

 
 
$
457,485

 
$
178,990

 
$
299,739

 
$
120,290

 
$
69,856

 
$
120,619

 
$
121,323

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

 
25,437

 

 

 

 

 

 
 

$—

 

$25,437

 

$—

 

$—

 

$—

 

$—

 

$—


2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,116,572

 

$512,432

 

$704,748

 

$326,377

 

$151,966

 

$337,669

 

$258,268

Service cost
 
22,169

 
12,273

 
14,675

 
6,410

 
2,824

 
5,684

 
5,920

Interest cost
 
55,686

 
25,679

 
35,201

 
16,279

 
7,608

 
16,823

 
12,987

Actuarial loss
 
134,691

 
92,275

 
93,817

 
36,329

 
18,000

 
38,328

 
13,691

Benefits paid
 
(54,232
)
 
(19,591
)
 
(30,696
)
 
(15,543
)
 
(5,813
)
 
(16,328
)
 
(8,025
)
Balance at end of year
 

$1,274,886

 

$623,068

 

$817,745

 

$369,852

 

$174,585

 

$382,176

 

$282,841

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

$707,275

 

$366,555

 

$432,418

 

$223,981

 

$94,202

 

$237,438

 

$147,091

Actual return on plan assets
 
95,321

 
49,438

 
58,489

 
30,169

 
12,578

 
31,909

 
19,860

Employer contributions
 
37,163

 
13,569

 
28,816

 
9,665

 
5,811

 
9,091

 
9,771

Benefits paid
 
(54,232
)
 
(19,591
)
 
(30,696
)
 
(15,543
)
 
(5,813
)
 
(16,328
)
 
(8,025
)
Fair value of assets at end of year
 

$785,527

 

$409,971

 

$489,027

 

$248,272

 

$106,778

 

$262,110

 

$168,697

Funded status
 

($489,359
)
 

($213,097
)
 

($328,718
)
 

($121,580
)
 

($67,807
)
 

($120,066
)
 

($114,144
)
Amounts recognized in the  balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($489,359
)
 

($213,097
)
 

($328,718
)
 

($121,580
)
 

($67,807
)
 

($120,066
)
 

($114,144
)
Amounts recognized as
 regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

$23

 

$8

 

$83

 

$10

 

$2

 

$7

 

$6

Net loss
 
683,790

 
283,847

 
456,800

 
185,903

 
103,072

 
189,589

 
166,276

 
 

$683,813

 

$283,855

 

$456,883

 

$185,913

 

$103,074

 

$189,596

 

$166,282

Amounts recognized as AOCI  (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

$—

 

$1

 

$—

 

$—

 

$—

 

$—

 

$—

Net loss
 

 
42,414

 

 

 

 

 

 
 

$—

 

$42,415

 

$—

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2013 and 2012 was as follows:
 
December 31,
 
2013
 
2012
 
(In Thousands)
Entergy Arkansas

$1,107,023

 

$1,161,448

Entergy Gulf States Louisiana

$530,974

 

$559,190

Entergy Louisiana

$697,945

 

$735,376

Entergy Mississippi

$318,941

 

$336,099

Entergy New Orleans

$150,239

 

$157,233

Entergy Texas

$332,484

 

$350,351

System Energy

$247,807

 

$251,378

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

($1,866
)


$12,925

 

($503
)
 

$10,556

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

 
(178
)
 
315

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

 

 
(11,612
)
 
(11,612
)
 

($47,141
)
 

($6,868
)
 

($14,862
)
 

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

($1
)


$942

 

$—

 

$941

Acceleration of prior service cost due to curtailment

 
91

 

 
91

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

($3,040
)
 

($3,565
)
 

($7
)
 

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

$—



$508

 

$—

 

$508

Acceleration of prior service cost due to curtailment

 
41

 

 
41

Amortization of loss

 
(5,050
)
 

 
(5,050
)
 

$—

 

($4,501
)
 

$—

 

($4,501
)
Estimated Future Benefit Payments
Based upon the same assumptions, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for the Registrant Subsidiaries for their employees will be as follows:
Estimated Future
Qualified Pension
Benefits Payments
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$60,456

 

$23,039

 

$34,740

 

$16,920

 

$6,615

 

$18,583

 

$10,523

2015
 

$61,587

 

$24,260

 

$35,623

 

$17,669

 

$7,008

 

$19,137

 

$10,883

2016
 

$63,083

 

$25,556

 

$36,833

 

$18,515

 

$7,437

 

$19,744

 

$11,463

2017
 

$64,418

 

$27,111

 

$38,247

 

$19,298

 

$7,941

 

$20,402

 

$11,851

2018
 

$66,281

 

$28,962

 

$39,914

 

$20,237

 

$8,582

 

$21,140

 

$12,615

2019 - 2023
 

$375,976

 

$177,010

 

$229,821

 

$114,462

 

$51,610

 

$118,750

 

$77,880


Estimated Future
Non-Qualified
Pension Benefits Payments
 

 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 

 
Entergy
Louisiana
 

 
Entergy
Mississippi
 

Entergy
New Orleans
 

 
Entergy
Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$367

 

$262

 

$6

 

$119

 

$20

 

$786

2015
 

$345

 

$240

 

$6

 

$115

 

$20

 

$701

2016
 

$299

 

$233

 

$6

 

$108

 

$20

 

$775

2017
 

$299

 

$279

 

$6

 

$105

 

$20

 

$690

2018
 

$279

 

$212

 

$5

 

$99

 

$19

 

$657

2019 - 2023
 

$1,916

 

$932

 

$21

 

$648

 

$223

 

$2,951


Estimated Future
Other Postretirement
Benefits Payments (before Medicare Part D Subsidy)
 
 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
 
 
Entergy
Mississippi
 
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$17,122

 

$9,385

 

$10,967

 

$4,814

 

$5,044

 

$7,540

 

$2,858

2015
 

$15,513

 

$8,899

 

$10,049

 

$4,267

 

$4,475

 

$6,818

 

$2,783

2016
 

$15,523

 

$9,137

 

$10,162

 

$4,340

 

$4,448

 

$6,934

 

$2,786

2017
 

$15,554

 

$9,403

 

$10,289

 

$4,447

 

$4,423

 

$7,079

 

$2,875

2018
 

$15,987

 

$9,912

 

$10,796

 

$4,767

 

$4,502

 

$7,471

 

$2,984

2019 - 2023
 

$82,455

 

$55,934

 

$59,068

 

$25,819

 

$21,707

 

$40,067

 

$16,928


Estimated
Future
Medicare Part D
Subsidy
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
Entergy
Mississippi
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$1,241

 

$582

 

$718

 

$462

 

$387

 

$563

 

$130

2015
 

$68

 

$32

 

$39

 

$25

 

$20

 

$30

 

$8

2016
 

$74

 

$35

 

$43

 

$27

 

$20

 

$32

 

$9

2017
 

$81

 

$38

 

$46

 

$29

 

$21

 

$34

 

$10

2018
 

$354

 

$165

 

$199

 

$123

 

$85

 

$141

 

$51

2019 - 2023
 

$2,252

 

$1,061

 

$1,235

 

$742

 

$455

 

$816

 

$379

One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in the assumed health care cost trend rate for 2013 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2013
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
Increase/(Decrease)
(In Thousands)
Entergy Arkansas
 

$27,205

 

$3,275

 

($22,483
)
 

($2,622
)
Entergy Gulf States Louisiana
 

$21,873

 

$2,792

 

($17,958
)
 

($2,219
)
Entergy Louisiana
 

$18,025

 

$2,514

 

($15,012
)
 

($2,031
)
Entergy Mississippi
 

$8,235

 

$1,072

 

($6,819
)
 

($858
)
Entergy New Orleans
 

$4,995

 

$562

 

($4,242
)
 

($461
)
Entergy Texas
 

$13,439

 

$1,483

 

($11,170
)
 

($1,189
)
System Energy
 

$7,022

 

$1,064

 

($5,746
)
 

($847
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2014:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
(In Thousands)
Pension Contributions

$93,591

 

$31,342

 

$52,885

 

$21,604

 

$10,482

 

$18,482

 

$21,257

Other Postretirement Contributions

$25,567

 

$9,385

 

$10,967

 

$—

 

$—

 

$4,645

 

$864

Schedule Of Actuarially Estimated Effect Of Future Medicare Subsidies And The Actual Subsidies Received
The actuarially estimated effect of future Medicare subsidies and the actual subsidies received for the Registrant Subsidiaries for their employees was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
Increase/(Decrease) In Thousands
Impact on 12/31/2013 APBO

($9,639
)
 

($4,875
)
 

($5,580
)
 

($3,060
)
 

($1,769
)
 

($3,324
)
 

($1,973
)
Impact on 12/31/2012 APBO

($62,877
)
 

($32,055
)
 

($36,015
)
 

($19,507
)
 

($10,902
)
 

($21,164
)
 

($13,586
)
Impact on 2013 other postretirement benefit cost

($4,732
)
 

($2,988
)
 

($3,025
)
 

($1,503
)
 

($729
)
 

($1,045
)
 

($1,093
)
Impact on 2012 other postretirement benefit cost

($5,791
)
 

($3,660
)
 

($3,643
)
 

($1,799
)
 

($995
)
 

($1,321
)
 

($1,400
)
Impact on 2011 other
postretirement benefit cost

($6,309
)
 

($3,923
)
 

($3,889
)
 

($2,016
)
 

($1,170
)
 

($1,528
)
 

($1,403
)
Medicare subsidies received in 2013

$737

 

$410

 

$513

 

$245

 

$194

 

$334

 

$105

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2013, 2012, and 2011 contributions to defined contribution plans for their employees were as follows:
 
 
Year
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
2013
 

$3,351

 

$1,906

 

$2,393

 

$1,954

 

$769

 

$1,616

2012
 

$3,223

 

$1,842

 

$2,327

 

$1,875

 

$740

 

$1,601

2011
 

$3,183

 

$1,804

 

$2,260

 

$1,894

 

$725

 

$1,613

Entergy Louisiana [Member] | Non-Qualified Pension Plans [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries (except System Energy) participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees.  The net periodic pension cost for their employees for the non-qualified plans for 2013, 2012, and 2011, was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2013

$448

 

$151

 

$12

 

$192

 

$92

 

$1,001

2012

$464

 

$158

 

$12

 

$183

 

$79

 

$648

2011

$498

 

$167

 

$14

 

$190

 

$65

 

$763

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2013 and 2012 was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2013

$4,162

 

$2,511

 

$50

 

$1,752

 

$434

 

$7,910

2012

$4,323

 

$2,909

 

$116

 

$1,841

 

$457

 

$9,732

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2013 and 2012 was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2013

$3,765

 

$2,510

 

$50

 

$1,528

 

$387

 

$7,496

2012

$3,856

 

$2,899

 

$116

 

$1,590

 

$427

 

$9,127

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2013 and 2012:
2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($367
)
 

($262
)
 

($6
)
 

($118
)
 

($20
)
 

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

($4,162
)
 

($2,511
)
 

($50
)
 

($1,752
)
 

($434
)
 

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

$1,979

 

$422

 

($87
)
 

$637

 

($18
)
 

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

$—

 

$57

 

$—

 

$—

 

$—

 

$—



2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($209
)
 

($257
)
 

($17
)
 

($118
)
 

($25
)
 

($853
)
Non-current liabilities
 
(4,114
)
 
(2,652
)
 
(99
)
 
(1,723
)
 
(432
)
 
(8,879
)
Total funded status
 

($4,323
)
 

($2,909
)
 

($116
)
 

($1,841
)
 

($457
)
 

($9,732
)
Regulatory asset/(liability)
 

$2,359

 

$679

 

($29
)
 

$800

 

$88

 

($465
)
Accumulated other
comprehensive income (before taxes)
 

$—

 

$102

 

$—

 

$—

 

$—

 

$—

Entergy Louisiana [Member] | Other Postretirement [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2013, 2012, and 2011 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:

2013
 
 
Entergy
Arkansas

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

$9,619

 

$7,910

 

$8,541

 

$3,246

 

$1,752

 

$3,760

 

$3,580

Interest cost on APBO
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

Expected return on assets
 
(16,843
)
 

 

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

 
4,598

 
5,050

 
2,534

 
1,509

 
3,744

 
1,896

Curtailment loss
 
4,517

 
1,546

 
1,848

 
596

 
354

 
1,436

 
760

Net other postretirement benefit cost
 

$18,125

 

$22,076

 

$24,341

 

$5,126

 

$2,625

 

$5,124

 

$5,705

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

($11,617
)
 

($8,705
)
 

($18,844
)
 

($4,714
)
 

($4,469
)
 

($5,359
)
 

($4,591
)
Net loss
 

($81,236
)
 

($40,938
)
 

($43,743
)
 

($30,018
)
 

($18,508
)
 

($34,562
)
 

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

 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
689

 
942

 
508

 
204

 
24

 
501

 
126

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

 
91

 
41

 
20

 
(4
)
 
62

 
9

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

($100,062
)
 

($53,208
)
 

($67,088
)
 

($37,042
)
 

($24,466
)
 

($43,102
)
 

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

($81,937
)
 

($31,132
)
 

($42,747
)
 

($31,916
)
 

($21,841
)
 

($37,978
)
 

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

($2,441
)
 

($2,236
)
 

($3,376
)
 

($918
)
 

($709
)
 

($1,301
)
 

($824
)
Net loss
 

$1,267

 

$1,212

 

$1,511

 

$149

 

$56

 

$800

 

$464

2012
 
 
Entergy
Arkansas

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

$9,089

 

$7,521

 

$7,796

 

$3,093

 

$1,689

 

$3,651

 

$3,293

Interest cost on APBO
 
14,452

 
9,590

 
9,781

 
4,716

 
3,422

 
6,650

 
3,028

Expected return on assets
 
(14,029
)
 

 

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

 
238

 
382

 
351

 
1,189

 
187

 
8

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

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

 
4,737

 
4,359

 
2,920

 
1,559

 
4,320

 
1,970

Net other postretirement benefit cost
 

$18,107

 

$21,262

 

$22,071

 

$6,420

 

$4,186

 

$5,965

 

$5,635

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

$9,066

 

$5,818

 

$16,215

 

$271

 

$2,260

 

$191

 

$2,043

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

 
824

 
247

 
139

 
(38
)
 
428

 
63

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

$471

 

$1,667

 

$11,721

 

($2,861
)
 

($526
)
 

($3,888
)
 

$128

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

$18,578

 

$22,929

 

$33,792

 

$3,559

 

$3,660

 

$2,077

 

$5,763

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

($530
)
 

($824
)
 

($247
)
 

($139
)
 

$38

 

($428
)
 

($62
)
Net loss
 

$8,163

 

$4,693

 

$5,149

 

$2,650

 

$1,587

 

$3,905

 

$1,915

2011
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$8,053

 

$6,158

 

$6,540

 

$2,632

 

$1,448

 

$3,074

 

$2,642

Interest cost on APBO
 
13,742

 
8,298

 
8,767

 
4,370

 
3,225

 
5,945

 
2,666

Expected return on assets
 
(11,528
)
 

 

 
(3,906
)
 
(3,200
)
 
(7,496
)
 
(2,115
)
Amortization of transition
obligation
 
821

 
239

 
383

 
352

 
1,190

 
187

 
9

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

 
(428
)
 
(589
)
Recognized net loss
 
6,436

 
2,896

 
2,793

 
2,160

 
968

 
2,803

 
1,477

Net other postretirement benefit cost
 

$16,994

 

$16,767

 

$18,236

 

$5,469

 

$3,669

 

$4,085

 

$4,090

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

$32,241

 

$28,721

 

$24,837

 

$12,598

 

$8,946

 

$23,125

 

$8,499

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of transition
obligation
 
(821
)
 
(239
)
 
(383
)
 
(352
)
 
(1,190
)
 
(187
)
 
(9
)
Amortization of prior service (cost)/credit
 
530

 
824

 
247

 
139

 
(38
)
 
428

 
589

Amortization of net loss
 
(6,436
)
 
(2,896
)
 
(2,793
)
 
(2,160
)
 
(968
)
 
(2,803
)
 
(1,477
)
Total
 

$25,514

 

$26,410

 

$21,908

 

$10,225

 

$6,750

 

$20,563

 

$7,602

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

$42,508

 

$43,177

 

$40,144

 

$15,694

 

$10,419

 

$24,648

 

$11,692

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

$820

 

$238

 

$382

 

$351

 

$1,189

 

$187

 

$8

Prior service cost/(credit)
 

($530
)
 

($824
)
 

($247
)
 

($139
)
 

$38

 

($428
)
 

($63
)
Net loss
 

$8,365

 

$4,778

 

$4,398

 

$2,926

 

$1,562

 

$4,329

 

$1,994

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheets of the Registrant Subsidiaries as of December 31, 2013 and 2012
2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$315,308

 

$207,987

 

$220,017

 

$100,508

 

$74,200

 

$142,114

 

$67,934

Service cost
 
9,619

 
7,910

 
8,541

 
3,246

 
1,752

 
3,760

 
3,580

Interest cost
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

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

 
1,637

 
1,889

 
616

 
350

 
1,498

 
769

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

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

 
410

 
513

 
245

 
194

 
334

 
105

Balance at end of year
 

$250,734

 

$170,302

 

$168,764

 

$74,539

 

$57,874

 

$115,418

 

$53,051

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

$194,018

 

$—

 

$—

 

$62,951

 

$58,651

 

$115,824

 

$39,474

Actual return on plan assets
 
30,830

 

 

 
9,826

 
8,870

 
17,905

 
6,292

Employer contributions
 
21,015

 
6,960

 
9,015

 
4,785

 
2,567

 
4,846

 
5,387

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

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

$231,663

 

$—

 

$—

 

$73,438

 

$66,539

 

$131,618

 

$48,101

Funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

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

$—

 

($8,803
)
 

($10,249
)
 

$—

 

$—

 

$—

 

$—

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

 
16,200

 
(4,950
)
Total funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

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

($12,996
)
 

$—

 

$—

 

($5,056
)
 

($4,335
)
 

($6,505
)
 

($4,702
)
Net loss
 
40,272

 

 

 
9,304

 
6,485

 
22,772

 
10,297

 
 

$27,276

 

$—

 

$—

 

$4,248

 

$2,150

 

$16,267

 

$5,595

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($10,359
)
 

($19,390
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
31,577

 
35,001

 

 

 

 

 
 

$—

 

$21,218

 

$15,611

 

$—

 

$—

 

$—

 

$—



2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$290,613

 

$191,877

 

$196,352

 

$94,570

 

$69,316

 

$133,602

 

$60,526

Service cost
 
9,089

 
7,521

 
7,796

 
3,093

 
1,689

 
3,651

 
3,293

Interest cost
 
14,452

 
9,590

 
9,781

 
4,716

 
3,422

 
6,650

 
3,028

Plan participant contributions
 
4,440

 
1,945

 
2,725

 
1,269

 
742

 
1,526

 
820

Actuarial loss
 
13,256

 
5,818

 
16,215

 
1,625

 
3,240

 
2,645

 
2,861

Benefits paid
 
(17,873
)
 
(9,543
)
 
(13,760
)
 
(5,199
)
 
(4,605
)
 
(6,604
)
 
(2,764
)
Medicare Part D subsidy received
 
1,331

 
779

 
908

 
434

 
396

 
644

 
170

Balance at end of year
 

$315,308

 

$207,987

 

$220,017

 

$100,508

 

$74,200

 

$142,114

 

$67,934

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

$164,846

 

$—

 

$—

 

$54,452

 

$53,418

 

$105,181

 

$32,012

Actual return on plan assets
 
18,219

 

 

 
5,874

 
4,691

 
10,869

 
3,419

Employer contributions
 
24,386

 
7,598

 
11,035

 
6,555

 
4,405

 
4,852

 
5,987

Plan participant contributions
 
4,440

 
1,945

 
2,725

 
1,269

 
742

 
1,526

 
820

Benefits paid
 
(17,873
)
 
(9,543
)
 
(13,760
)
 
(5,199
)
 
(4,605
)
 
(6,604
)
 
(2,764
)
Fair value of assets at end of year
 

$194,018

 

$—

 

$—

 

$62,951

 

$58,651

 

$115,824

 

$39,474

Funded status
 

($121,290
)
 

($207,987
)
 

($220,017
)
 

($37,557
)
 

($15,549
)
 

($26,290
)
 

($28,460
)
Amounts recognized in the
balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($7,546
)
 

($9,152
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(121,290
)
 
(200,441
)
 
(210,865
)
 
(37,557
)
 
(15,549
)
 
(26,290
)
 
(28,460
)
Total funded status
 

($121,290
)
 

($207,987
)
 

($220,017
)
 

($37,557
)
 

($15,549
)
 

($26,290
)
 

($28,460
)
Amounts recognized in
regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost/(credit)
 

($2,146
)
 

$—

 

$—

 

($566
)
 

$114

 

($1,709
)
 

($246
)
Net loss
 
129,484

 

 

 
41,855

 
26,502

 
61,077

 
29,773

 
 

$127,338

 

$—

 

$—

 

$41,289

 

$26,616

 

$59,368

 

$29,527

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($2,687
)
 

($1,095
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
77,113

 
83,795

 

 

 

 

 
 

$—

 

$74,426

 

$82,700

 

$—

 

$—

 

$—

 

$—

Entergy Mississippi [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2013, 2012, and 2011 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components:
2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
 Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$25,229

 

$14,258

 

$17,044

 

$7,295

 

$3,264

 

$6,475

 

$7,242

Interest cost on projected
benefit obligation
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

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

 
9

 
83

 
10

 
2

 
6

 
9

Recognized net loss
 
49,517

 
23,374

 
34,107

 
13,189

 
7,878

 
13,302

 
9,560

Curtailment loss
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

Net pension cost
 

$69,013

 

$31,013

 

$49,316

 

$16,283

 

$10,413

 

$16,223

 

$13,702

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

($177,105
)
 

($98,610
)
 

($123,234
)
 

($52,525
)
 

($25,419
)
 

($55,772
)
 

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

($226,645
)
 

($121,993
)
 

($157,424
)
 

($65,724
)
 

($33,299
)
 

($69,080
)
 

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

($157,632
)
 

($90,980
)
 

($108,108
)
 

($49,441
)
 

($22,886
)
 

($52,857
)
 

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

$—

 

$—

 

$—

 

$—

 

$—

 

$—

 

$2

Net loss
 

$35,984

 

$15,935

 

$24,360

 

$9,421

 

$5,802

 

$9,363

 

$9,510


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

$22,169

 

$12,273

 

$14,675

 

$6,410

 

$2,824

 

$5,684

 

$5,920

Interest cost on projected
benefit obligation
 
55,686

 
25,679

 
35,201

 
16,279

 
7,608

 
16,823

 
12,987

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

 
19

 
208

 
30

 
7

 
15

 
13

Recognized net loss
 
40,772

 
16,173

 
28,197

 
10,532

 
6,878

 
10,179

 
9,001

Net pension cost
 

$53,064

 

$19,774

 

$37,445

 

$12,306

 

$8,457

 

$10,376

 

$11,485

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

$105,133

 

$77,207

 

$76,163

 

$27,106

 

$14,282

 

$28,745

 

$10,266

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

$64,161

 

$61,015

 

$47,758

 

$16,544

 

$7,397

 

$18,551

 

$1,252

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

$117,225

 

$80,789

 

$85,203

 

$28,850

 

$15,854

 

$28,927

 

$12,737

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

$23

 

$9

 

$83

 

$10

 

$2

 

$6

 

$10

Net loss
 

$50,175

 

$23,731

 

$34,906

 

$13,375

 

$8,046

 

$13,494

 

$9,717


2011
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$18,072

 

$9,848

 

$11,543

 

$5,308

 

$2,242

 

$4,788

 

$4,941

Interest cost on projected
benefit obligation
 
51,965

 
23,713

 
32,636

 
15,637

 
7,050

 
15,971

 
11,758

Expected return on assets
 
(62,434
)
 
(33,358
)
 
(38,866
)
 
(20,152
)
 
(8,455
)
 
(22,005
)
 
(15,138
)
Amortization of prior service cost
 
459

 
79

 
280

 
152

 
35

 
65

 
16

Recognized net loss
 
25,681

 
9,118

 
17,990

 
6,717

 
4,666

 
5,579

 
5,284

Net pension cost
 

$33,743

 

$9,400

 

$23,583

 

$7,662

 

$5,538

 

$4,398

 

$6,861

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

$217,989

 

$102,329

 

$137,100

 

$56,714

 

$29,297

 

$64,662

 

$52,876

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
(459
)
 
(79
)
 
(280
)
 
(152
)
 
(35
)
 
(65
)
 
(16
)
Amortization of net loss
 
(25,681
)
 
(9,118
)
 
(17,990
)
 
(6,717
)
 
(4,666
)
 
(5,579
)
 
(5,284
)
Total
 

$191,849

 

$93,132

 

$118,830

 

$49,845

 

$24,596

 

$59,018

 

$47,576

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

$225,592

 

$102,532

 

$142,413

 

$57,507

 

$30,134

 

$63,416

 

$54,437

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

$200

 

$19

 

$208

 

$30

 

$7

 

$15

 

$13

Net loss
 

$41,309

 

$16,295

 

$28,486

 

$10,667

 

$6,935

 

$10,261

 

$9,135

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheets of the Registrant Subsidiaries as of December 31, 2013 and 2012
2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$315,308

 

$207,987

 

$220,017

 

$100,508

 

$74,200

 

$142,114

 

$67,934

Service cost
 
9,619

 
7,910

 
8,541

 
3,246

 
1,752

 
3,760

 
3,580

Interest cost
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

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

 
1,637

 
1,889

 
616

 
350

 
1,498

 
769

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

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

 
410

 
513

 
245

 
194

 
334

 
105

Balance at end of year
 

$250,734

 

$170,302

 

$168,764

 

$74,539

 

$57,874

 

$115,418

 

$53,051

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

$194,018

 

$—

 

$—

 

$62,951

 

$58,651

 

$115,824

 

$39,474

Actual return on plan assets
 
30,830

 

 

 
9,826

 
8,870

 
17,905

 
6,292

Employer contributions
 
21,015

 
6,960

 
9,015

 
4,785

 
2,567

 
4,846

 
5,387

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

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

$231,663

 

$—

 

$—

 

$73,438

 

$66,539

 

$131,618

 

$48,101

Funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

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

$—

 

($8,803
)
 

($10,249
)
 

$—

 

$—

 

$—

 

$—

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

 
16,200

 
(4,950
)
Total funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

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

($12,996
)
 

$—

 

$—

 

($5,056
)
 

($4,335
)
 

($6,505
)
 

($4,702
)
Net loss
 
40,272

 

 

 
9,304

 
6,485

 
22,772

 
10,297

 
 

$27,276

 

$—

 

$—

 

$4,248

 

$2,150

 

$16,267

 

$5,595

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($10,359
)
 

($19,390
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
31,577

 
35,001

 

 

 

 

 
 

$—

 

$21,218

 

$15,611

 

$—

 

$—

 

$—

 

$—



2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$290,613

 

$191,877

 

$196,352

 

$94,570

 

$69,316

 

$133,602

 

$60,526

Service cost
 
9,089

 
7,521

 
7,796

 
3,093

 
1,689

 
3,651

 
3,293

Interest cost
 
14,452

 
9,590

 
9,781

 
4,716

 
3,422

 
6,650

 
3,028

Plan participant contributions
 
4,440

 
1,945

 
2,725

 
1,269

 
742

 
1,526

 
820

Actuarial loss
 
13,256

 
5,818

 
16,215

 
1,625

 
3,240

 
2,645

 
2,861

Benefits paid
 
(17,873
)
 
(9,543
)
 
(13,760
)
 
(5,199
)
 
(4,605
)
 
(6,604
)
 
(2,764
)
Medicare Part D subsidy received
 
1,331

 
779

 
908

 
434

 
396

 
644

 
170

Balance at end of year
 

$315,308

 

$207,987

 

$220,017

 

$100,508

 

$74,200

 

$142,114

 

$67,934

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

$164,846

 

$—

 

$—

 

$54,452

 

$53,418

 

$105,181

 

$32,012

Actual return on plan assets
 
18,219

 

 

 
5,874

 
4,691

 
10,869

 
3,419

Employer contributions
 
24,386

 
7,598

 
11,035

 
6,555

 
4,405

 
4,852

 
5,987

Plan participant contributions
 
4,440

 
1,945

 
2,725

 
1,269

 
742

 
1,526

 
820

Benefits paid
 
(17,873
)
 
(9,543
)
 
(13,760
)
 
(5,199
)
 
(4,605
)
 
(6,604
)
 
(2,764
)
Fair value of assets at end of year
 

$194,018

 

$—

 

$—

 

$62,951

 

$58,651

 

$115,824

 

$39,474

Funded status
 

($121,290
)
 

($207,987
)
 

($220,017
)
 

($37,557
)
 

($15,549
)
 

($26,290
)
 

($28,460
)
Amounts recognized in the
balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($7,546
)
 

($9,152
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(121,290
)
 
(200,441
)
 
(210,865
)
 
(37,557
)
 
(15,549
)
 
(26,290
)
 
(28,460
)
Total funded status
 

($121,290
)
 

($207,987
)
 

($220,017
)
 

($37,557
)
 

($15,549
)
 

($26,290
)
 

($28,460
)
Amounts recognized in
regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost/(credit)
 

($2,146
)
 

$—

 

$—

 

($566
)
 

$114

 

($1,709
)
 

($246
)
Net loss
 
129,484

 

 

 
41,855

 
26,502

 
61,077

 
29,773

 
 

$127,338

 

$—

 

$—

 

$41,289

 

$26,616

 

$59,368

 

$29,527

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($2,687
)
 

($1,095
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
77,113

 
83,795

 

 

 

 

 
 

$—

 

$74,426

 

$82,700

 

$—

 

$—

 

$—

 

$—

Qualified Pension Obligations, Plan Assets, Funded Status, and Amounts Recognized in the Balance Sheet for the Registrant Subsidiaries as of December 31, 2013 and 2012
2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,274,886

 

$623,068

 

$817,745

 

$369,852

 

$174,585

 

$382,176

 

$282,841

Service cost
 
25,229

 
14,258

 
17,044

 
7,295

 
3,264

 
6,475

 
7,242

Interest cost
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

Curtailment
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

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

$1,192,640

 

$579,862

 

$761,350

 

$345,824

 

$163,707

 

$356,080

 

$270,789

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

$785,527

 

$409,971

 

$489,027

 

$248,272

 

$106,778

 

$262,110

 

$168,697

Actual return on plan assets
 
133,113

 
69,473

 
84,388

 
41,980

 
18,259

 
44,257

 
28,878

Employer contributions
 
35,382

 
11,550

 
21,152

 
8,152

 
4,175

 
6,880

 
8,305

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

$896,295

 

$469,295

 

$561,892

 

$281,837

 

$122,960

 

$295,751

 

$196,328

Funded status
 

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

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

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

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

$—

 

$—

 

($1
)
 

$—

 

$—

 

$—

 

($4
)
Net loss
 
457,485

 
178,990

 
299,740

 
120,290

 
69,856

 
120,619

 
121,327

 
 
$
457,485

 
$
178,990

 
$
299,739

 
$
120,290

 
$
69,856

 
$
120,619

 
$
121,323

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

 
25,437

 

 

 

 

 

 
 

$—

 

$25,437

 

$—

 

$—

 

$—

 

$—

 

$—


2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,116,572

 

$512,432

 

$704,748

 

$326,377

 

$151,966

 

$337,669

 

$258,268

Service cost
 
22,169

 
12,273

 
14,675

 
6,410

 
2,824

 
5,684

 
5,920

Interest cost
 
55,686

 
25,679

 
35,201

 
16,279

 
7,608

 
16,823

 
12,987

Actuarial loss
 
134,691

 
92,275

 
93,817

 
36,329

 
18,000

 
38,328

 
13,691

Benefits paid
 
(54,232
)
 
(19,591
)
 
(30,696
)
 
(15,543
)
 
(5,813
)
 
(16,328
)
 
(8,025
)
Balance at end of year
 

$1,274,886

 

$623,068

 

$817,745

 

$369,852

 

$174,585

 

$382,176

 

$282,841

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

$707,275

 

$366,555

 

$432,418

 

$223,981

 

$94,202

 

$237,438

 

$147,091

Actual return on plan assets
 
95,321

 
49,438

 
58,489

 
30,169

 
12,578

 
31,909

 
19,860

Employer contributions
 
37,163

 
13,569

 
28,816

 
9,665

 
5,811

 
9,091

 
9,771

Benefits paid
 
(54,232
)
 
(19,591
)
 
(30,696
)
 
(15,543
)
 
(5,813
)
 
(16,328
)
 
(8,025
)
Fair value of assets at end of year
 

$785,527

 

$409,971

 

$489,027

 

$248,272

 

$106,778

 

$262,110

 

$168,697

Funded status
 

($489,359
)
 

($213,097
)
 

($328,718
)
 

($121,580
)
 

($67,807
)
 

($120,066
)
 

($114,144
)
Amounts recognized in the  balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($489,359
)
 

($213,097
)
 

($328,718
)
 

($121,580
)
 

($67,807
)
 

($120,066
)
 

($114,144
)
Amounts recognized as
 regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

$23

 

$8

 

$83

 

$10

 

$2

 

$7

 

$6

Net loss
 
683,790

 
283,847

 
456,800

 
185,903

 
103,072

 
189,589

 
166,276

 
 

$683,813

 

$283,855

 

$456,883

 

$185,913

 

$103,074

 

$189,596

 

$166,282

Amounts recognized as AOCI  (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

$—

 

$1

 

$—

 

$—

 

$—

 

$—

 

$—

Net loss
 

 
42,414

 

 

 

 

 

 
 

$—

 

$42,415

 

$—

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2013 and 2012 was as follows:
 
December 31,
 
2013
 
2012
 
(In Thousands)
Entergy Arkansas

$1,107,023

 

$1,161,448

Entergy Gulf States Louisiana

$530,974

 

$559,190

Entergy Louisiana

$697,945

 

$735,376

Entergy Mississippi

$318,941

 

$336,099

Entergy New Orleans

$150,239

 

$157,233

Entergy Texas

$332,484

 

$350,351

System Energy

$247,807

 

$251,378

Estimated Future Benefit Payments
Based upon the same assumptions, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for the Registrant Subsidiaries for their employees will be as follows:
Estimated Future
Qualified Pension
Benefits Payments
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$60,456

 

$23,039

 

$34,740

 

$16,920

 

$6,615

 

$18,583

 

$10,523

2015
 

$61,587

 

$24,260

 

$35,623

 

$17,669

 

$7,008

 

$19,137

 

$10,883

2016
 

$63,083

 

$25,556

 

$36,833

 

$18,515

 

$7,437

 

$19,744

 

$11,463

2017
 

$64,418

 

$27,111

 

$38,247

 

$19,298

 

$7,941

 

$20,402

 

$11,851

2018
 

$66,281

 

$28,962

 

$39,914

 

$20,237

 

$8,582

 

$21,140

 

$12,615

2019 - 2023
 

$375,976

 

$177,010

 

$229,821

 

$114,462

 

$51,610

 

$118,750

 

$77,880


Estimated Future
Non-Qualified
Pension Benefits Payments
 

 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 

 
Entergy
Louisiana
 

 
Entergy
Mississippi
 

Entergy
New Orleans
 

 
Entergy
Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$367

 

$262

 

$6

 

$119

 

$20

 

$786

2015
 

$345

 

$240

 

$6

 

$115

 

$20

 

$701

2016
 

$299

 

$233

 

$6

 

$108

 

$20

 

$775

2017
 

$299

 

$279

 

$6

 

$105

 

$20

 

$690

2018
 

$279

 

$212

 

$5

 

$99

 

$19

 

$657

2019 - 2023
 

$1,916

 

$932

 

$21

 

$648

 

$223

 

$2,951


Estimated Future
Other Postretirement
Benefits Payments (before Medicare Part D Subsidy)
 
 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
 
 
Entergy
Mississippi
 
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$17,122

 

$9,385

 

$10,967

 

$4,814

 

$5,044

 

$7,540

 

$2,858

2015
 

$15,513

 

$8,899

 

$10,049

 

$4,267

 

$4,475

 

$6,818

 

$2,783

2016
 

$15,523

 

$9,137

 

$10,162

 

$4,340

 

$4,448

 

$6,934

 

$2,786

2017
 

$15,554

 

$9,403

 

$10,289

 

$4,447

 

$4,423

 

$7,079

 

$2,875

2018
 

$15,987

 

$9,912

 

$10,796

 

$4,767

 

$4,502

 

$7,471

 

$2,984

2019 - 2023
 

$82,455

 

$55,934

 

$59,068

 

$25,819

 

$21,707

 

$40,067

 

$16,928


Estimated
Future
Medicare Part D
Subsidy
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
Entergy
Mississippi
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$1,241

 

$582

 

$718

 

$462

 

$387

 

$563

 

$130

2015
 

$68

 

$32

 

$39

 

$25

 

$20

 

$30

 

$8

2016
 

$74

 

$35

 

$43

 

$27

 

$20

 

$32

 

$9

2017
 

$81

 

$38

 

$46

 

$29

 

$21

 

$34

 

$10

2018
 

$354

 

$165

 

$199

 

$123

 

$85

 

$141

 

$51

2019 - 2023
 

$2,252

 

$1,061

 

$1,235

 

$742

 

$455

 

$816

 

$379

One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in the assumed health care cost trend rate for 2013 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2013
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
Increase/(Decrease)
(In Thousands)
Entergy Arkansas
 

$27,205

 

$3,275

 

($22,483
)
 

($2,622
)
Entergy Gulf States Louisiana
 

$21,873

 

$2,792

 

($17,958
)
 

($2,219
)
Entergy Louisiana
 

$18,025

 

$2,514

 

($15,012
)
 

($2,031
)
Entergy Mississippi
 

$8,235

 

$1,072

 

($6,819
)
 

($858
)
Entergy New Orleans
 

$4,995

 

$562

 

($4,242
)
 

($461
)
Entergy Texas
 

$13,439

 

$1,483

 

($11,170
)
 

($1,189
)
System Energy
 

$7,022

 

$1,064

 

($5,746
)
 

($847
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2014:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
(In Thousands)
Pension Contributions

$93,591

 

$31,342

 

$52,885

 

$21,604

 

$10,482

 

$18,482

 

$21,257

Other Postretirement Contributions

$25,567

 

$9,385

 

$10,967

 

$—

 

$—

 

$4,645

 

$864

Schedule Of Actuarially Estimated Effect Of Future Medicare Subsidies And The Actual Subsidies Received
The actuarially estimated effect of future Medicare subsidies and the actual subsidies received for the Registrant Subsidiaries for their employees was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
Increase/(Decrease) In Thousands
Impact on 12/31/2013 APBO

($9,639
)
 

($4,875
)
 

($5,580
)
 

($3,060
)
 

($1,769
)
 

($3,324
)
 

($1,973
)
Impact on 12/31/2012 APBO

($62,877
)
 

($32,055
)
 

($36,015
)
 

($19,507
)
 

($10,902
)
 

($21,164
)
 

($13,586
)
Impact on 2013 other postretirement benefit cost

($4,732
)
 

($2,988
)
 

($3,025
)
 

($1,503
)
 

($729
)
 

($1,045
)
 

($1,093
)
Impact on 2012 other postretirement benefit cost

($5,791
)
 

($3,660
)
 

($3,643
)
 

($1,799
)
 

($995
)
 

($1,321
)
 

($1,400
)
Impact on 2011 other
postretirement benefit cost

($6,309
)
 

($3,923
)
 

($3,889
)
 

($2,016
)
 

($1,170
)
 

($1,528
)
 

($1,403
)
Medicare subsidies received in 2013

$737

 

$410

 

$513

 

$245

 

$194

 

$334

 

$105

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2013, 2012, and 2011 contributions to defined contribution plans for their employees were as follows:
 
 
Year
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
2013
 

$3,351

 

$1,906

 

$2,393

 

$1,954

 

$769

 

$1,616

2012
 

$3,223

 

$1,842

 

$2,327

 

$1,875

 

$740

 

$1,601

2011
 

$3,183

 

$1,804

 

$2,260

 

$1,894

 

$725

 

$1,613

Entergy Mississippi [Member] | Non-Qualified Pension Plans [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries (except System Energy) participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees.  The net periodic pension cost for their employees for the non-qualified plans for 2013, 2012, and 2011, was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2013

$448

 

$151

 

$12

 

$192

 

$92

 

$1,001

2012

$464

 

$158

 

$12

 

$183

 

$79

 

$648

2011

$498

 

$167

 

$14

 

$190

 

$65

 

$763

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2013 and 2012 was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2013

$4,162

 

$2,511

 

$50

 

$1,752

 

$434

 

$7,910

2012

$4,323

 

$2,909

 

$116

 

$1,841

 

$457

 

$9,732

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2013 and 2012 was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2013

$3,765

 

$2,510

 

$50

 

$1,528

 

$387

 

$7,496

2012

$3,856

 

$2,899

 

$116

 

$1,590

 

$427

 

$9,127

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2013 and 2012:
2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($367
)
 

($262
)
 

($6
)
 

($118
)
 

($20
)
 

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

($4,162
)
 

($2,511
)
 

($50
)
 

($1,752
)
 

($434
)
 

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

$1,979

 

$422

 

($87
)
 

$637

 

($18
)
 

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

$—

 

$57

 

$—

 

$—

 

$—

 

$—



2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($209
)
 

($257
)
 

($17
)
 

($118
)
 

($25
)
 

($853
)
Non-current liabilities
 
(4,114
)
 
(2,652
)
 
(99
)
 
(1,723
)
 
(432
)
 
(8,879
)
Total funded status
 

($4,323
)
 

($2,909
)
 

($116
)
 

($1,841
)
 

($457
)
 

($9,732
)
Regulatory asset/(liability)
 

$2,359

 

$679

 

($29
)
 

$800

 

$88

 

($465
)
Accumulated other
comprehensive income (before taxes)
 

$—

 

$102

 

$—

 

$—

 

$—

 

$—

Entergy Mississippi [Member] | Other Postretirement [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2013, 2012, and 2011 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:

2013
 
 
Entergy
Arkansas

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

$9,619

 

$7,910

 

$8,541

 

$3,246

 

$1,752

 

$3,760

 

$3,580

Interest cost on APBO
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

Expected return on assets
 
(16,843
)
 

 

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

 
4,598

 
5,050

 
2,534

 
1,509

 
3,744

 
1,896

Curtailment loss
 
4,517

 
1,546

 
1,848

 
596

 
354

 
1,436

 
760

Net other postretirement benefit cost
 

$18,125

 

$22,076

 

$24,341

 

$5,126

 

$2,625

 

$5,124

 

$5,705

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

($11,617
)
 

($8,705
)
 

($18,844
)
 

($4,714
)
 

($4,469
)
 

($5,359
)
 

($4,591
)
Net loss
 

($81,236
)
 

($40,938
)
 

($43,743
)
 

($30,018
)
 

($18,508
)
 

($34,562
)
 

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

 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
689

 
942

 
508

 
204

 
24

 
501

 
126

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

 
91

 
41

 
20

 
(4
)
 
62

 
9

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

($100,062
)
 

($53,208
)
 

($67,088
)
 

($37,042
)
 

($24,466
)
 

($43,102
)
 

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

($81,937
)
 

($31,132
)
 

($42,747
)
 

($31,916
)
 

($21,841
)
 

($37,978
)
 

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

($2,441
)
 

($2,236
)
 

($3,376
)
 

($918
)
 

($709
)
 

($1,301
)
 

($824
)
Net loss
 

$1,267

 

$1,212

 

$1,511

 

$149

 

$56

 

$800

 

$464

2012
 
 
Entergy
Arkansas

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

$9,089

 

$7,521

 

$7,796

 

$3,093

 

$1,689

 

$3,651

 

$3,293

Interest cost on APBO
 
14,452

 
9,590

 
9,781

 
4,716

 
3,422

 
6,650

 
3,028

Expected return on assets
 
(14,029
)
 

 

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

 
238

 
382

 
351

 
1,189

 
187

 
8

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

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

 
4,737

 
4,359

 
2,920

 
1,559

 
4,320

 
1,970

Net other postretirement benefit cost
 

$18,107

 

$21,262

 

$22,071

 

$6,420

 

$4,186

 

$5,965

 

$5,635

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

$9,066

 

$5,818

 

$16,215

 

$271

 

$2,260

 

$191

 

$2,043

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

 
824

 
247

 
139

 
(38
)
 
428

 
63

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

$471

 

$1,667

 

$11,721

 

($2,861
)
 

($526
)
 

($3,888
)
 

$128

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

$18,578

 

$22,929

 

$33,792

 

$3,559

 

$3,660

 

$2,077

 

$5,763

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

($530
)
 

($824
)
 

($247
)
 

($139
)
 

$38

 

($428
)
 

($62
)
Net loss
 

$8,163

 

$4,693

 

$5,149

 

$2,650

 

$1,587

 

$3,905

 

$1,915

2011
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$8,053

 

$6,158

 

$6,540

 

$2,632

 

$1,448

 

$3,074

 

$2,642

Interest cost on APBO
 
13,742

 
8,298

 
8,767

 
4,370

 
3,225

 
5,945

 
2,666

Expected return on assets
 
(11,528
)
 

 

 
(3,906
)
 
(3,200
)
 
(7,496
)
 
(2,115
)
Amortization of transition
obligation
 
821

 
239

 
383

 
352

 
1,190

 
187

 
9

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

 
(428
)
 
(589
)
Recognized net loss
 
6,436

 
2,896

 
2,793

 
2,160

 
968

 
2,803

 
1,477

Net other postretirement benefit cost
 

$16,994

 

$16,767

 

$18,236

 

$5,469

 

$3,669

 

$4,085

 

$4,090

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

$32,241

 

$28,721

 

$24,837

 

$12,598

 

$8,946

 

$23,125

 

$8,499

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of transition
obligation
 
(821
)
 
(239
)
 
(383
)
 
(352
)
 
(1,190
)
 
(187
)
 
(9
)
Amortization of prior service (cost)/credit
 
530

 
824

 
247

 
139

 
(38
)
 
428

 
589

Amortization of net loss
 
(6,436
)
 
(2,896
)
 
(2,793
)
 
(2,160
)
 
(968
)
 
(2,803
)
 
(1,477
)
Total
 

$25,514

 

$26,410

 

$21,908

 

$10,225

 

$6,750

 

$20,563

 

$7,602

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

$42,508

 

$43,177

 

$40,144

 

$15,694

 

$10,419

 

$24,648

 

$11,692

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

$820

 

$238

 

$382

 

$351

 

$1,189

 

$187

 

$8

Prior service cost/(credit)
 

($530
)
 

($824
)
 

($247
)
 

($139
)
 

$38

 

($428
)
 

($63
)
Net loss
 

$8,365

 

$4,778

 

$4,398

 

$2,926

 

$1,562

 

$4,329

 

$1,994

Entergy New Orleans [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2013, 2012, and 2011 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components:
2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
 Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$25,229

 

$14,258

 

$17,044

 

$7,295

 

$3,264

 

$6,475

 

$7,242

Interest cost on projected
benefit obligation
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

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

 
9

 
83

 
10

 
2

 
6

 
9

Recognized net loss
 
49,517

 
23,374

 
34,107

 
13,189

 
7,878

 
13,302

 
9,560

Curtailment loss
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

Net pension cost
 

$69,013

 

$31,013

 

$49,316

 

$16,283

 

$10,413

 

$16,223

 

$13,702

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

($177,105
)
 

($98,610
)
 

($123,234
)
 

($52,525
)
 

($25,419
)
 

($55,772
)
 

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

($226,645
)
 

($121,993
)
 

($157,424
)
 

($65,724
)
 

($33,299
)
 

($69,080
)
 

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

($157,632
)
 

($90,980
)
 

($108,108
)
 

($49,441
)
 

($22,886
)
 

($52,857
)
 

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

$—

 

$—

 

$—

 

$—

 

$—

 

$—

 

$2

Net loss
 

$35,984

 

$15,935

 

$24,360

 

$9,421

 

$5,802

 

$9,363

 

$9,510


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

$22,169

 

$12,273

 

$14,675

 

$6,410

 

$2,824

 

$5,684

 

$5,920

Interest cost on projected
benefit obligation
 
55,686

 
25,679

 
35,201

 
16,279

 
7,608

 
16,823

 
12,987

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

 
19

 
208

 
30

 
7

 
15

 
13

Recognized net loss
 
40,772

 
16,173

 
28,197

 
10,532

 
6,878

 
10,179

 
9,001

Net pension cost
 

$53,064

 

$19,774

 

$37,445

 

$12,306

 

$8,457

 

$10,376

 

$11,485

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

$105,133

 

$77,207

 

$76,163

 

$27,106

 

$14,282

 

$28,745

 

$10,266

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

$64,161

 

$61,015

 

$47,758

 

$16,544

 

$7,397

 

$18,551

 

$1,252

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

$117,225

 

$80,789

 

$85,203

 

$28,850

 

$15,854

 

$28,927

 

$12,737

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

$23

 

$9

 

$83

 

$10

 

$2

 

$6

 

$10

Net loss
 

$50,175

 

$23,731

 

$34,906

 

$13,375

 

$8,046

 

$13,494

 

$9,717


2011
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$18,072

 

$9,848

 

$11,543

 

$5,308

 

$2,242

 

$4,788

 

$4,941

Interest cost on projected
benefit obligation
 
51,965

 
23,713

 
32,636

 
15,637

 
7,050

 
15,971

 
11,758

Expected return on assets
 
(62,434
)
 
(33,358
)
 
(38,866
)
 
(20,152
)
 
(8,455
)
 
(22,005
)
 
(15,138
)
Amortization of prior service cost
 
459

 
79

 
280

 
152

 
35

 
65

 
16

Recognized net loss
 
25,681

 
9,118

 
17,990

 
6,717

 
4,666

 
5,579

 
5,284

Net pension cost
 

$33,743

 

$9,400

 

$23,583

 

$7,662

 

$5,538

 

$4,398

 

$6,861

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

$217,989

 

$102,329

 

$137,100

 

$56,714

 

$29,297

 

$64,662

 

$52,876

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
(459
)
 
(79
)
 
(280
)
 
(152
)
 
(35
)
 
(65
)
 
(16
)
Amortization of net loss
 
(25,681
)
 
(9,118
)
 
(17,990
)
 
(6,717
)
 
(4,666
)
 
(5,579
)
 
(5,284
)
Total
 

$191,849

 

$93,132

 

$118,830

 

$49,845

 

$24,596

 

$59,018

 

$47,576

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

$225,592

 

$102,532

 

$142,413

 

$57,507

 

$30,134

 

$63,416

 

$54,437

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

$200

 

$19

 

$208

 

$30

 

$7

 

$15

 

$13

Net loss
 

$41,309

 

$16,295

 

$28,486

 

$10,667

 

$6,935

 

$10,261

 

$9,135

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified Pension Obligations, Plan Assets, Funded Status, and Amounts Recognized in the Balance Sheet for the Registrant Subsidiaries as of December 31, 2013 and 2012
2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,274,886

 

$623,068

 

$817,745

 

$369,852

 

$174,585

 

$382,176

 

$282,841

Service cost
 
25,229

 
14,258

 
17,044

 
7,295

 
3,264

 
6,475

 
7,242

Interest cost
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

Curtailment
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

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

$1,192,640

 

$579,862

 

$761,350

 

$345,824

 

$163,707

 

$356,080

 

$270,789

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

$785,527

 

$409,971

 

$489,027

 

$248,272

 

$106,778

 

$262,110

 

$168,697

Actual return on plan assets
 
133,113

 
69,473

 
84,388

 
41,980

 
18,259

 
44,257

 
28,878

Employer contributions
 
35,382

 
11,550

 
21,152

 
8,152

 
4,175

 
6,880

 
8,305

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

$896,295

 

$469,295

 

$561,892

 

$281,837

 

$122,960

 

$295,751

 

$196,328

Funded status
 

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

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

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

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

$—

 

$—

 

($1
)
 

$—

 

$—

 

$—

 

($4
)
Net loss
 
457,485

 
178,990

 
299,740

 
120,290

 
69,856

 
120,619

 
121,327

 
 
$
457,485

 
$
178,990

 
$
299,739

 
$
120,290

 
$
69,856

 
$
120,619

 
$
121,323

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

 
25,437

 

 

 

 

 

 
 

$—

 

$25,437

 

$—

 

$—

 

$—

 

$—

 

$—


2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,116,572

 

$512,432

 

$704,748

 

$326,377

 

$151,966

 

$337,669

 

$258,268

Service cost
 
22,169

 
12,273

 
14,675

 
6,410

 
2,824

 
5,684

 
5,920

Interest cost
 
55,686

 
25,679

 
35,201

 
16,279

 
7,608

 
16,823

 
12,987

Actuarial loss
 
134,691

 
92,275

 
93,817

 
36,329

 
18,000

 
38,328

 
13,691

Benefits paid
 
(54,232
)
 
(19,591
)
 
(30,696
)
 
(15,543
)
 
(5,813
)
 
(16,328
)
 
(8,025
)
Balance at end of year
 

$1,274,886

 

$623,068

 

$817,745

 

$369,852

 

$174,585

 

$382,176

 

$282,841

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

$707,275

 

$366,555

 

$432,418

 

$223,981

 

$94,202

 

$237,438

 

$147,091

Actual return on plan assets
 
95,321

 
49,438

 
58,489

 
30,169

 
12,578

 
31,909

 
19,860

Employer contributions
 
37,163

 
13,569

 
28,816

 
9,665

 
5,811

 
9,091

 
9,771

Benefits paid
 
(54,232
)
 
(19,591
)
 
(30,696
)
 
(15,543
)
 
(5,813
)
 
(16,328
)
 
(8,025
)
Fair value of assets at end of year
 

$785,527

 

$409,971

 

$489,027

 

$248,272

 

$106,778

 

$262,110

 

$168,697

Funded status
 

($489,359
)
 

($213,097
)
 

($328,718
)
 

($121,580
)
 

($67,807
)
 

($120,066
)
 

($114,144
)
Amounts recognized in the  balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($489,359
)
 

($213,097
)
 

($328,718
)
 

($121,580
)
 

($67,807
)
 

($120,066
)
 

($114,144
)
Amounts recognized as
 regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

$23

 

$8

 

$83

 

$10

 

$2

 

$7

 

$6

Net loss
 
683,790

 
283,847

 
456,800

 
185,903

 
103,072

 
189,589

 
166,276

 
 

$683,813

 

$283,855

 

$456,883

 

$185,913

 

$103,074

 

$189,596

 

$166,282

Amounts recognized as AOCI  (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

$—

 

$1

 

$—

 

$—

 

$—

 

$—

 

$—

Net loss
 

 
42,414

 

 

 

 

 

 
 

$—

 

$42,415

 

$—

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2013 and 2012 was as follows:
 
December 31,
 
2013
 
2012
 
(In Thousands)
Entergy Arkansas

$1,107,023

 

$1,161,448

Entergy Gulf States Louisiana

$530,974

 

$559,190

Entergy Louisiana

$697,945

 

$735,376

Entergy Mississippi

$318,941

 

$336,099

Entergy New Orleans

$150,239

 

$157,233

Entergy Texas

$332,484

 

$350,351

System Energy

$247,807

 

$251,378

Estimated Future Benefit Payments
Based upon the same assumptions, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for the Registrant Subsidiaries for their employees will be as follows:
Estimated Future
Qualified Pension
Benefits Payments
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$60,456

 

$23,039

 

$34,740

 

$16,920

 

$6,615

 

$18,583

 

$10,523

2015
 

$61,587

 

$24,260

 

$35,623

 

$17,669

 

$7,008

 

$19,137

 

$10,883

2016
 

$63,083

 

$25,556

 

$36,833

 

$18,515

 

$7,437

 

$19,744

 

$11,463

2017
 

$64,418

 

$27,111

 

$38,247

 

$19,298

 

$7,941

 

$20,402

 

$11,851

2018
 

$66,281

 

$28,962

 

$39,914

 

$20,237

 

$8,582

 

$21,140

 

$12,615

2019 - 2023
 

$375,976

 

$177,010

 

$229,821

 

$114,462

 

$51,610

 

$118,750

 

$77,880


Estimated Future
Non-Qualified
Pension Benefits Payments
 

 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 

 
Entergy
Louisiana
 

 
Entergy
Mississippi
 

Entergy
New Orleans
 

 
Entergy
Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$367

 

$262

 

$6

 

$119

 

$20

 

$786

2015
 

$345

 

$240

 

$6

 

$115

 

$20

 

$701

2016
 

$299

 

$233

 

$6

 

$108

 

$20

 

$775

2017
 

$299

 

$279

 

$6

 

$105

 

$20

 

$690

2018
 

$279

 

$212

 

$5

 

$99

 

$19

 

$657

2019 - 2023
 

$1,916

 

$932

 

$21

 

$648

 

$223

 

$2,951


Estimated Future
Other Postretirement
Benefits Payments (before Medicare Part D Subsidy)
 
 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
 
 
Entergy
Mississippi
 
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$17,122

 

$9,385

 

$10,967

 

$4,814

 

$5,044

 

$7,540

 

$2,858

2015
 

$15,513

 

$8,899

 

$10,049

 

$4,267

 

$4,475

 

$6,818

 

$2,783

2016
 

$15,523

 

$9,137

 

$10,162

 

$4,340

 

$4,448

 

$6,934

 

$2,786

2017
 

$15,554

 

$9,403

 

$10,289

 

$4,447

 

$4,423

 

$7,079

 

$2,875

2018
 

$15,987

 

$9,912

 

$10,796

 

$4,767

 

$4,502

 

$7,471

 

$2,984

2019 - 2023
 

$82,455

 

$55,934

 

$59,068

 

$25,819

 

$21,707

 

$40,067

 

$16,928


Estimated
Future
Medicare Part D
Subsidy
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
Entergy
Mississippi
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$1,241

 

$582

 

$718

 

$462

 

$387

 

$563

 

$130

2015
 

$68

 

$32

 

$39

 

$25

 

$20

 

$30

 

$8

2016
 

$74

 

$35

 

$43

 

$27

 

$20

 

$32

 

$9

2017
 

$81

 

$38

 

$46

 

$29

 

$21

 

$34

 

$10

2018
 

$354

 

$165

 

$199

 

$123

 

$85

 

$141

 

$51

2019 - 2023
 

$2,252

 

$1,061

 

$1,235

 

$742

 

$455

 

$816

 

$379

One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in the assumed health care cost trend rate for 2013 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2013
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
Increase/(Decrease)
(In Thousands)
Entergy Arkansas
 

$27,205

 

$3,275

 

($22,483
)
 

($2,622
)
Entergy Gulf States Louisiana
 

$21,873

 

$2,792

 

($17,958
)
 

($2,219
)
Entergy Louisiana
 

$18,025

 

$2,514

 

($15,012
)
 

($2,031
)
Entergy Mississippi
 

$8,235

 

$1,072

 

($6,819
)
 

($858
)
Entergy New Orleans
 

$4,995

 

$562

 

($4,242
)
 

($461
)
Entergy Texas
 

$13,439

 

$1,483

 

($11,170
)
 

($1,189
)
System Energy
 

$7,022

 

$1,064

 

($5,746
)
 

($847
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2014:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
(In Thousands)
Pension Contributions

$93,591

 

$31,342

 

$52,885

 

$21,604

 

$10,482

 

$18,482

 

$21,257

Other Postretirement Contributions

$25,567

 

$9,385

 

$10,967

 

$—

 

$—

 

$4,645

 

$864

Schedule Of Actuarially Estimated Effect Of Future Medicare Subsidies And The Actual Subsidies Received
The actuarially estimated effect of future Medicare subsidies and the actual subsidies received for the Registrant Subsidiaries for their employees was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
Increase/(Decrease) In Thousands
Impact on 12/31/2013 APBO

($9,639
)
 

($4,875
)
 

($5,580
)
 

($3,060
)
 

($1,769
)
 

($3,324
)
 

($1,973
)
Impact on 12/31/2012 APBO

($62,877
)
 

($32,055
)
 

($36,015
)
 

($19,507
)
 

($10,902
)
 

($21,164
)
 

($13,586
)
Impact on 2013 other postretirement benefit cost

($4,732
)
 

($2,988
)
 

($3,025
)
 

($1,503
)
 

($729
)
 

($1,045
)
 

($1,093
)
Impact on 2012 other postretirement benefit cost

($5,791
)
 

($3,660
)
 

($3,643
)
 

($1,799
)
 

($995
)
 

($1,321
)
 

($1,400
)
Impact on 2011 other
postretirement benefit cost

($6,309
)
 

($3,923
)
 

($3,889
)
 

($2,016
)
 

($1,170
)
 

($1,528
)
 

($1,403
)
Medicare subsidies received in 2013

$737

 

$410

 

$513

 

$245

 

$194

 

$334

 

$105

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2013, 2012, and 2011 contributions to defined contribution plans for their employees were as follows:
 
 
Year
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
2013
 

$3,351

 

$1,906

 

$2,393

 

$1,954

 

$769

 

$1,616

2012
 

$3,223

 

$1,842

 

$2,327

 

$1,875

 

$740

 

$1,601

2011
 

$3,183

 

$1,804

 

$2,260

 

$1,894

 

$725

 

$1,613

Entergy New Orleans [Member] | Non-Qualified Pension Plans [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries (except System Energy) participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees.  The net periodic pension cost for their employees for the non-qualified plans for 2013, 2012, and 2011, was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2013

$448

 

$151

 

$12

 

$192

 

$92

 

$1,001

2012

$464

 

$158

 

$12

 

$183

 

$79

 

$648

2011

$498

 

$167

 

$14

 

$190

 

$65

 

$763

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2013 and 2012 was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2013

$4,162

 

$2,511

 

$50

 

$1,752

 

$434

 

$7,910

2012

$4,323

 

$2,909

 

$116

 

$1,841

 

$457

 

$9,732

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2013 and 2012 was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2013

$3,765

 

$2,510

 

$50

 

$1,528

 

$387

 

$7,496

2012

$3,856

 

$2,899

 

$116

 

$1,590

 

$427

 

$9,127

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2013 and 2012:
2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($367
)
 

($262
)
 

($6
)
 

($118
)
 

($20
)
 

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

($4,162
)
 

($2,511
)
 

($50
)
 

($1,752
)
 

($434
)
 

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

$1,979

 

$422

 

($87
)
 

$637

 

($18
)
 

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

$—

 

$57

 

$—

 

$—

 

$—

 

$—



2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($209
)
 

($257
)
 

($17
)
 

($118
)
 

($25
)
 

($853
)
Non-current liabilities
 
(4,114
)
 
(2,652
)
 
(99
)
 
(1,723
)
 
(432
)
 
(8,879
)
Total funded status
 

($4,323
)
 

($2,909
)
 

($116
)
 

($1,841
)
 

($457
)
 

($9,732
)
Regulatory asset/(liability)
 

$2,359

 

$679

 

($29
)
 

$800

 

$88

 

($465
)
Accumulated other
comprehensive income (before taxes)
 

$—

 

$102

 

$—

 

$—

 

$—

 

$—

Entergy New Orleans [Member] | Other Postretirement [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2013, 2012, and 2011 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:

2013
 
 
Entergy
Arkansas

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

$9,619

 

$7,910

 

$8,541

 

$3,246

 

$1,752

 

$3,760

 

$3,580

Interest cost on APBO
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

Expected return on assets
 
(16,843
)
 

 

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

 
4,598

 
5,050

 
2,534

 
1,509

 
3,744

 
1,896

Curtailment loss
 
4,517

 
1,546

 
1,848

 
596

 
354

 
1,436

 
760

Net other postretirement benefit cost
 

$18,125

 

$22,076

 

$24,341

 

$5,126

 

$2,625

 

$5,124

 

$5,705

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

($11,617
)
 

($8,705
)
 

($18,844
)
 

($4,714
)
 

($4,469
)
 

($5,359
)
 

($4,591
)
Net loss
 

($81,236
)
 

($40,938
)
 

($43,743
)
 

($30,018
)
 

($18,508
)
 

($34,562
)
 

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

 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
689

 
942

 
508

 
204

 
24

 
501

 
126

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

 
91

 
41

 
20

 
(4
)
 
62

 
9

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

($100,062
)
 

($53,208
)
 

($67,088
)
 

($37,042
)
 

($24,466
)
 

($43,102
)
 

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

($81,937
)
 

($31,132
)
 

($42,747
)
 

($31,916
)
 

($21,841
)
 

($37,978
)
 

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

($2,441
)
 

($2,236
)
 

($3,376
)
 

($918
)
 

($709
)
 

($1,301
)
 

($824
)
Net loss
 

$1,267

 

$1,212

 

$1,511

 

$149

 

$56

 

$800

 

$464

2012
 
 
Entergy
Arkansas

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

$9,089

 

$7,521

 

$7,796

 

$3,093

 

$1,689

 

$3,651

 

$3,293

Interest cost on APBO
 
14,452

 
9,590

 
9,781

 
4,716

 
3,422

 
6,650

 
3,028

Expected return on assets
 
(14,029
)
 

 

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

 
238

 
382

 
351

 
1,189

 
187

 
8

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

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

 
4,737

 
4,359

 
2,920

 
1,559

 
4,320

 
1,970

Net other postretirement benefit cost
 

$18,107

 

$21,262

 

$22,071

 

$6,420

 

$4,186

 

$5,965

 

$5,635

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

$9,066

 

$5,818

 

$16,215

 

$271

 

$2,260

 

$191

 

$2,043

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

 
824

 
247

 
139

 
(38
)
 
428

 
63

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

$471

 

$1,667

 

$11,721

 

($2,861
)
 

($526
)
 

($3,888
)
 

$128

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

$18,578

 

$22,929

 

$33,792

 

$3,559

 

$3,660

 

$2,077

 

$5,763

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

($530
)
 

($824
)
 

($247
)
 

($139
)
 

$38

 

($428
)
 

($62
)
Net loss
 

$8,163

 

$4,693

 

$5,149

 

$2,650

 

$1,587

 

$3,905

 

$1,915

2011
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$8,053

 

$6,158

 

$6,540

 

$2,632

 

$1,448

 

$3,074

 

$2,642

Interest cost on APBO
 
13,742

 
8,298

 
8,767

 
4,370

 
3,225

 
5,945

 
2,666

Expected return on assets
 
(11,528
)
 

 

 
(3,906
)
 
(3,200
)
 
(7,496
)
 
(2,115
)
Amortization of transition
obligation
 
821

 
239

 
383

 
352

 
1,190

 
187

 
9

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

 
(428
)
 
(589
)
Recognized net loss
 
6,436

 
2,896

 
2,793

 
2,160

 
968

 
2,803

 
1,477

Net other postretirement benefit cost
 

$16,994

 

$16,767

 

$18,236

 

$5,469

 

$3,669

 

$4,085

 

$4,090

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

$32,241

 

$28,721

 

$24,837

 

$12,598

 

$8,946

 

$23,125

 

$8,499

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of transition
obligation
 
(821
)
 
(239
)
 
(383
)
 
(352
)
 
(1,190
)
 
(187
)
 
(9
)
Amortization of prior service (cost)/credit
 
530

 
824

 
247

 
139

 
(38
)
 
428

 
589

Amortization of net loss
 
(6,436
)
 
(2,896
)
 
(2,793
)
 
(2,160
)
 
(968
)
 
(2,803
)
 
(1,477
)
Total
 

$25,514

 

$26,410

 

$21,908

 

$10,225

 

$6,750

 

$20,563

 

$7,602

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

$42,508

 

$43,177

 

$40,144

 

$15,694

 

$10,419

 

$24,648

 

$11,692

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

$820

 

$238

 

$382

 

$351

 

$1,189

 

$187

 

$8

Prior service cost/(credit)
 

($530
)
 

($824
)
 

($247
)
 

($139
)
 

$38

 

($428
)
 

($63
)
Net loss
 

$8,365

 

$4,778

 

$4,398

 

$2,926

 

$1,562

 

$4,329

 

$1,994

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheets of the Registrant Subsidiaries as of December 31, 2013 and 2012
2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$315,308

 

$207,987

 

$220,017

 

$100,508

 

$74,200

 

$142,114

 

$67,934

Service cost
 
9,619

 
7,910

 
8,541

 
3,246

 
1,752

 
3,760

 
3,580

Interest cost
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

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

 
1,637

 
1,889

 
616

 
350

 
1,498

 
769

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

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

 
410

 
513

 
245

 
194

 
334

 
105

Balance at end of year
 

$250,734

 

$170,302

 

$168,764

 

$74,539

 

$57,874

 

$115,418

 

$53,051

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

$194,018

 

$—

 

$—

 

$62,951

 

$58,651

 

$115,824

 

$39,474

Actual return on plan assets
 
30,830

 

 

 
9,826

 
8,870

 
17,905

 
6,292

Employer contributions
 
21,015

 
6,960

 
9,015

 
4,785

 
2,567

 
4,846

 
5,387

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

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

$231,663

 

$—

 

$—

 

$73,438

 

$66,539

 

$131,618

 

$48,101

Funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

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

$—

 

($8,803
)
 

($10,249
)
 

$—

 

$—

 

$—

 

$—

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

 
16,200

 
(4,950
)
Total funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

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

($12,996
)
 

$—

 

$—

 

($5,056
)
 

($4,335
)
 

($6,505
)
 

($4,702
)
Net loss
 
40,272

 

 

 
9,304

 
6,485

 
22,772

 
10,297

 
 

$27,276

 

$—

 

$—

 

$4,248

 

$2,150

 

$16,267

 

$5,595

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($10,359
)
 

($19,390
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
31,577

 
35,001

 

 

 

 

 
 

$—

 

$21,218

 

$15,611

 

$—

 

$—

 

$—

 

$—



2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$290,613

 

$191,877

 

$196,352

 

$94,570

 

$69,316

 

$133,602

 

$60,526

Service cost
 
9,089

 
7,521

 
7,796

 
3,093

 
1,689

 
3,651

 
3,293

Interest cost
 
14,452

 
9,590

 
9,781

 
4,716

 
3,422

 
6,650

 
3,028

Plan participant contributions
 
4,440

 
1,945

 
2,725

 
1,269

 
742

 
1,526

 
820

Actuarial loss
 
13,256

 
5,818

 
16,215

 
1,625

 
3,240

 
2,645

 
2,861

Benefits paid
 
(17,873
)
 
(9,543
)
 
(13,760
)
 
(5,199
)
 
(4,605
)
 
(6,604
)
 
(2,764
)
Medicare Part D subsidy received
 
1,331

 
779

 
908

 
434

 
396

 
644

 
170

Balance at end of year
 

$315,308

 

$207,987

 

$220,017

 

$100,508

 

$74,200

 

$142,114

 

$67,934

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

$164,846

 

$—

 

$—

 

$54,452

 

$53,418

 

$105,181

 

$32,012

Actual return on plan assets
 
18,219

 

 

 
5,874

 
4,691

 
10,869

 
3,419

Employer contributions
 
24,386

 
7,598

 
11,035

 
6,555

 
4,405

 
4,852

 
5,987

Plan participant contributions
 
4,440

 
1,945

 
2,725

 
1,269

 
742

 
1,526

 
820

Benefits paid
 
(17,873
)
 
(9,543
)
 
(13,760
)
 
(5,199
)
 
(4,605
)
 
(6,604
)
 
(2,764
)
Fair value of assets at end of year
 

$194,018

 

$—

 

$—

 

$62,951

 

$58,651

 

$115,824

 

$39,474

Funded status
 

($121,290
)
 

($207,987
)
 

($220,017
)
 

($37,557
)
 

($15,549
)
 

($26,290
)
 

($28,460
)
Amounts recognized in the
balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($7,546
)
 

($9,152
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(121,290
)
 
(200,441
)
 
(210,865
)
 
(37,557
)
 
(15,549
)
 
(26,290
)
 
(28,460
)
Total funded status
 

($121,290
)
 

($207,987
)
 

($220,017
)
 

($37,557
)
 

($15,549
)
 

($26,290
)
 

($28,460
)
Amounts recognized in
regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost/(credit)
 

($2,146
)
 

$—

 

$—

 

($566
)
 

$114

 

($1,709
)
 

($246
)
Net loss
 
129,484

 

 

 
41,855

 
26,502

 
61,077

 
29,773

 
 

$127,338

 

$—

 

$—

 

$41,289

 

$26,616

 

$59,368

 

$29,527

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($2,687
)
 

($1,095
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
77,113

 
83,795

 

 

 

 

 
 

$—

 

$74,426

 

$82,700

 

$—

 

$—

 

$—

 

$—

Entergy Texas [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2013, 2012, and 2011 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components:
2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
 Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$25,229

 

$14,258

 

$17,044

 

$7,295

 

$3,264

 

$6,475

 

$7,242

Interest cost on projected
benefit obligation
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

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

 
9

 
83

 
10

 
2

 
6

 
9

Recognized net loss
 
49,517

 
23,374

 
34,107

 
13,189

 
7,878

 
13,302

 
9,560

Curtailment loss
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

Net pension cost
 

$69,013

 

$31,013

 

$49,316

 

$16,283

 

$10,413

 

$16,223

 

$13,702

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

($177,105
)
 

($98,610
)
 

($123,234
)
 

($52,525
)
 

($25,419
)
 

($55,772
)
 

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

($226,645
)
 

($121,993
)
 

($157,424
)
 

($65,724
)
 

($33,299
)
 

($69,080
)
 

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

($157,632
)
 

($90,980
)
 

($108,108
)
 

($49,441
)
 

($22,886
)
 

($52,857
)
 

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

$—

 

$—

 

$—

 

$—

 

$—

 

$—

 

$2

Net loss
 

$35,984

 

$15,935

 

$24,360

 

$9,421

 

$5,802

 

$9,363

 

$9,510


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

$22,169

 

$12,273

 

$14,675

 

$6,410

 

$2,824

 

$5,684

 

$5,920

Interest cost on projected
benefit obligation
 
55,686

 
25,679

 
35,201

 
16,279

 
7,608

 
16,823

 
12,987

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

 
19

 
208

 
30

 
7

 
15

 
13

Recognized net loss
 
40,772

 
16,173

 
28,197

 
10,532

 
6,878

 
10,179

 
9,001

Net pension cost
 

$53,064

 

$19,774

 

$37,445

 

$12,306

 

$8,457

 

$10,376

 

$11,485

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

$105,133

 

$77,207

 

$76,163

 

$27,106

 

$14,282

 

$28,745

 

$10,266

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

$64,161

 

$61,015

 

$47,758

 

$16,544

 

$7,397

 

$18,551

 

$1,252

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

$117,225

 

$80,789

 

$85,203

 

$28,850

 

$15,854

 

$28,927

 

$12,737

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

$23

 

$9

 

$83

 

$10

 

$2

 

$6

 

$10

Net loss
 

$50,175

 

$23,731

 

$34,906

 

$13,375

 

$8,046

 

$13,494

 

$9,717


2011
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$18,072

 

$9,848

 

$11,543

 

$5,308

 

$2,242

 

$4,788

 

$4,941

Interest cost on projected
benefit obligation
 
51,965

 
23,713

 
32,636

 
15,637

 
7,050

 
15,971

 
11,758

Expected return on assets
 
(62,434
)
 
(33,358
)
 
(38,866
)
 
(20,152
)
 
(8,455
)
 
(22,005
)
 
(15,138
)
Amortization of prior service cost
 
459

 
79

 
280

 
152

 
35

 
65

 
16

Recognized net loss
 
25,681

 
9,118

 
17,990

 
6,717

 
4,666

 
5,579

 
5,284

Net pension cost
 

$33,743

 

$9,400

 

$23,583

 

$7,662

 

$5,538

 

$4,398

 

$6,861

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

$217,989

 

$102,329

 

$137,100

 

$56,714

 

$29,297

 

$64,662

 

$52,876

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
(459
)
 
(79
)
 
(280
)
 
(152
)
 
(35
)
 
(65
)
 
(16
)
Amortization of net loss
 
(25,681
)
 
(9,118
)
 
(17,990
)
 
(6,717
)
 
(4,666
)
 
(5,579
)
 
(5,284
)
Total
 

$191,849

 

$93,132

 

$118,830

 

$49,845

 

$24,596

 

$59,018

 

$47,576

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

$225,592

 

$102,532

 

$142,413

 

$57,507

 

$30,134

 

$63,416

 

$54,437

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

$200

 

$19

 

$208

 

$30

 

$7

 

$15

 

$13

Net loss
 

$41,309

 

$16,295

 

$28,486

 

$10,667

 

$6,935

 

$10,261

 

$9,135

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified Pension Obligations, Plan Assets, Funded Status, and Amounts Recognized in the Balance Sheet for the Registrant Subsidiaries as of December 31, 2013 and 2012
2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,274,886

 

$623,068

 

$817,745

 

$369,852

 

$174,585

 

$382,176

 

$282,841

Service cost
 
25,229

 
14,258

 
17,044

 
7,295

 
3,264

 
6,475

 
7,242

Interest cost
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

Curtailment
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

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

$1,192,640

 

$579,862

 

$761,350

 

$345,824

 

$163,707

 

$356,080

 

$270,789

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

$785,527

 

$409,971

 

$489,027

 

$248,272

 

$106,778

 

$262,110

 

$168,697

Actual return on plan assets
 
133,113

 
69,473

 
84,388

 
41,980

 
18,259

 
44,257

 
28,878

Employer contributions
 
35,382

 
11,550

 
21,152

 
8,152

 
4,175

 
6,880

 
8,305

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

$896,295

 

$469,295

 

$561,892

 

$281,837

 

$122,960

 

$295,751

 

$196,328

Funded status
 

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

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

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

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

$—

 

$—

 

($1
)
 

$—

 

$—

 

$—

 

($4
)
Net loss
 
457,485

 
178,990

 
299,740

 
120,290

 
69,856

 
120,619

 
121,327

 
 
$
457,485

 
$
178,990

 
$
299,739

 
$
120,290

 
$
69,856

 
$
120,619

 
$
121,323

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

 
25,437

 

 

 

 

 

 
 

$—

 

$25,437

 

$—

 

$—

 

$—

 

$—

 

$—


2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,116,572

 

$512,432

 

$704,748

 

$326,377

 

$151,966

 

$337,669

 

$258,268

Service cost
 
22,169

 
12,273

 
14,675

 
6,410

 
2,824

 
5,684

 
5,920

Interest cost
 
55,686

 
25,679

 
35,201

 
16,279

 
7,608

 
16,823

 
12,987

Actuarial loss
 
134,691

 
92,275

 
93,817

 
36,329

 
18,000

 
38,328

 
13,691

Benefits paid
 
(54,232
)
 
(19,591
)
 
(30,696
)
 
(15,543
)
 
(5,813
)
 
(16,328
)
 
(8,025
)
Balance at end of year
 

$1,274,886

 

$623,068

 

$817,745

 

$369,852

 

$174,585

 

$382,176

 

$282,841

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

$707,275

 

$366,555

 

$432,418

 

$223,981

 

$94,202

 

$237,438

 

$147,091

Actual return on plan assets
 
95,321

 
49,438

 
58,489

 
30,169

 
12,578

 
31,909

 
19,860

Employer contributions
 
37,163

 
13,569

 
28,816

 
9,665

 
5,811

 
9,091

 
9,771

Benefits paid
 
(54,232
)
 
(19,591
)
 
(30,696
)
 
(15,543
)
 
(5,813
)
 
(16,328
)
 
(8,025
)
Fair value of assets at end of year
 

$785,527

 

$409,971

 

$489,027

 

$248,272

 

$106,778

 

$262,110

 

$168,697

Funded status
 

($489,359
)
 

($213,097
)
 

($328,718
)
 

($121,580
)
 

($67,807
)
 

($120,066
)
 

($114,144
)
Amounts recognized in the  balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($489,359
)
 

($213,097
)
 

($328,718
)
 

($121,580
)
 

($67,807
)
 

($120,066
)
 

($114,144
)
Amounts recognized as
 regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

$23

 

$8

 

$83

 

$10

 

$2

 

$7

 

$6

Net loss
 
683,790

 
283,847

 
456,800

 
185,903

 
103,072

 
189,589

 
166,276

 
 

$683,813

 

$283,855

 

$456,883

 

$185,913

 

$103,074

 

$189,596

 

$166,282

Amounts recognized as AOCI  (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

$—

 

$1

 

$—

 

$—

 

$—

 

$—

 

$—

Net loss
 

 
42,414

 

 

 

 

 

 
 

$—

 

$42,415

 

$—

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2013 and 2012 was as follows:
 
December 31,
 
2013
 
2012
 
(In Thousands)
Entergy Arkansas

$1,107,023

 

$1,161,448

Entergy Gulf States Louisiana

$530,974

 

$559,190

Entergy Louisiana

$697,945

 

$735,376

Entergy Mississippi

$318,941

 

$336,099

Entergy New Orleans

$150,239

 

$157,233

Entergy Texas

$332,484

 

$350,351

System Energy

$247,807

 

$251,378

Estimated Future Benefit Payments
Based upon the same assumptions, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for the Registrant Subsidiaries for their employees will be as follows:
Estimated Future
Qualified Pension
Benefits Payments
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$60,456

 

$23,039

 

$34,740

 

$16,920

 

$6,615

 

$18,583

 

$10,523

2015
 

$61,587

 

$24,260

 

$35,623

 

$17,669

 

$7,008

 

$19,137

 

$10,883

2016
 

$63,083

 

$25,556

 

$36,833

 

$18,515

 

$7,437

 

$19,744

 

$11,463

2017
 

$64,418

 

$27,111

 

$38,247

 

$19,298

 

$7,941

 

$20,402

 

$11,851

2018
 

$66,281

 

$28,962

 

$39,914

 

$20,237

 

$8,582

 

$21,140

 

$12,615

2019 - 2023
 

$375,976

 

$177,010

 

$229,821

 

$114,462

 

$51,610

 

$118,750

 

$77,880


Estimated Future
Non-Qualified
Pension Benefits Payments
 

 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 

 
Entergy
Louisiana
 

 
Entergy
Mississippi
 

Entergy
New Orleans
 

 
Entergy
Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$367

 

$262

 

$6

 

$119

 

$20

 

$786

2015
 

$345

 

$240

 

$6

 

$115

 

$20

 

$701

2016
 

$299

 

$233

 

$6

 

$108

 

$20

 

$775

2017
 

$299

 

$279

 

$6

 

$105

 

$20

 

$690

2018
 

$279

 

$212

 

$5

 

$99

 

$19

 

$657

2019 - 2023
 

$1,916

 

$932

 

$21

 

$648

 

$223

 

$2,951


Estimated Future
Other Postretirement
Benefits Payments (before Medicare Part D Subsidy)
 
 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
 
 
Entergy
Mississippi
 
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$17,122

 

$9,385

 

$10,967

 

$4,814

 

$5,044

 

$7,540

 

$2,858

2015
 

$15,513

 

$8,899

 

$10,049

 

$4,267

 

$4,475

 

$6,818

 

$2,783

2016
 

$15,523

 

$9,137

 

$10,162

 

$4,340

 

$4,448

 

$6,934

 

$2,786

2017
 

$15,554

 

$9,403

 

$10,289

 

$4,447

 

$4,423

 

$7,079

 

$2,875

2018
 

$15,987

 

$9,912

 

$10,796

 

$4,767

 

$4,502

 

$7,471

 

$2,984

2019 - 2023
 

$82,455

 

$55,934

 

$59,068

 

$25,819

 

$21,707

 

$40,067

 

$16,928


Estimated
Future
Medicare Part D
Subsidy
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
Entergy
Mississippi
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$1,241

 

$582

 

$718

 

$462

 

$387

 

$563

 

$130

2015
 

$68

 

$32

 

$39

 

$25

 

$20

 

$30

 

$8

2016
 

$74

 

$35

 

$43

 

$27

 

$20

 

$32

 

$9

2017
 

$81

 

$38

 

$46

 

$29

 

$21

 

$34

 

$10

2018
 

$354

 

$165

 

$199

 

$123

 

$85

 

$141

 

$51

2019 - 2023
 

$2,252

 

$1,061

 

$1,235

 

$742

 

$455

 

$816

 

$379

One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in the assumed health care cost trend rate for 2013 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2013
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
Increase/(Decrease)
(In Thousands)
Entergy Arkansas
 

$27,205

 

$3,275

 

($22,483
)
 

($2,622
)
Entergy Gulf States Louisiana
 

$21,873

 

$2,792

 

($17,958
)
 

($2,219
)
Entergy Louisiana
 

$18,025

 

$2,514

 

($15,012
)
 

($2,031
)
Entergy Mississippi
 

$8,235

 

$1,072

 

($6,819
)
 

($858
)
Entergy New Orleans
 

$4,995

 

$562

 

($4,242
)
 

($461
)
Entergy Texas
 

$13,439

 

$1,483

 

($11,170
)
 

($1,189
)
System Energy
 

$7,022

 

$1,064

 

($5,746
)
 

($847
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2014:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
(In Thousands)
Pension Contributions

$93,591

 

$31,342

 

$52,885

 

$21,604

 

$10,482

 

$18,482

 

$21,257

Other Postretirement Contributions

$25,567

 

$9,385

 

$10,967

 

$—

 

$—

 

$4,645

 

$864

Schedule Of Actuarially Estimated Effect Of Future Medicare Subsidies And The Actual Subsidies Received
The actuarially estimated effect of future Medicare subsidies and the actual subsidies received for the Registrant Subsidiaries for their employees was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
Increase/(Decrease) In Thousands
Impact on 12/31/2013 APBO

($9,639
)
 

($4,875
)
 

($5,580
)
 

($3,060
)
 

($1,769
)
 

($3,324
)
 

($1,973
)
Impact on 12/31/2012 APBO

($62,877
)
 

($32,055
)
 

($36,015
)
 

($19,507
)
 

($10,902
)
 

($21,164
)
 

($13,586
)
Impact on 2013 other postretirement benefit cost

($4,732
)
 

($2,988
)
 

($3,025
)
 

($1,503
)
 

($729
)
 

($1,045
)
 

($1,093
)
Impact on 2012 other postretirement benefit cost

($5,791
)
 

($3,660
)
 

($3,643
)
 

($1,799
)
 

($995
)
 

($1,321
)
 

($1,400
)
Impact on 2011 other
postretirement benefit cost

($6,309
)
 

($3,923
)
 

($3,889
)
 

($2,016
)
 

($1,170
)
 

($1,528
)
 

($1,403
)
Medicare subsidies received in 2013

$737

 

$410

 

$513

 

$245

 

$194

 

$334

 

$105

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2013, 2012, and 2011 contributions to defined contribution plans for their employees were as follows:
 
 
Year
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
2013
 

$3,351

 

$1,906

 

$2,393

 

$1,954

 

$769

 

$1,616

2012
 

$3,223

 

$1,842

 

$2,327

 

$1,875

 

$740

 

$1,601

2011
 

$3,183

 

$1,804

 

$2,260

 

$1,894

 

$725

 

$1,613

Entergy Texas [Member] | Non-Qualified Pension Plans [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries (except System Energy) participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees.  The net periodic pension cost for their employees for the non-qualified plans for 2013, 2012, and 2011, was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2013

$448

 

$151

 

$12

 

$192

 

$92

 

$1,001

2012

$464

 

$158

 

$12

 

$183

 

$79

 

$648

2011

$498

 

$167

 

$14

 

$190

 

$65

 

$763

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2013 and 2012 was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2013

$4,162

 

$2,511

 

$50

 

$1,752

 

$434

 

$7,910

2012

$4,323

 

$2,909

 

$116

 

$1,841

 

$457

 

$9,732

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2013 and 2012 was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
(In Thousands)
2013

$3,765

 

$2,510

 

$50

 

$1,528

 

$387

 

$7,496

2012

$3,856

 

$2,899

 

$116

 

$1,590

 

$427

 

$9,127

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2013 and 2012:
2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($367
)
 

($262
)
 

($6
)
 

($118
)
 

($20
)
 

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

($4,162
)
 

($2,511
)
 

($50
)
 

($1,752
)
 

($434
)
 

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

$1,979

 

$422

 

($87
)
 

$637

 

($18
)
 

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

$—

 

$57

 

$—

 

$—

 

$—

 

$—



2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
(In Thousands)
Current liabilities
 

($209
)
 

($257
)
 

($17
)
 

($118
)
 

($25
)
 

($853
)
Non-current liabilities
 
(4,114
)
 
(2,652
)
 
(99
)
 
(1,723
)
 
(432
)
 
(8,879
)
Total funded status
 

($4,323
)
 

($2,909
)
 

($116
)
 

($1,841
)
 

($457
)
 

($9,732
)
Regulatory asset/(liability)
 

$2,359

 

$679

 

($29
)
 

$800

 

$88

 

($465
)
Accumulated other
comprehensive income (before taxes)
 

$—

 

$102

 

$—

 

$—

 

$—

 

$—

Entergy Texas [Member] | Other Postretirement [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2013, 2012, and 2011 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:

2013
 
 
Entergy
Arkansas

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

$9,619

 

$7,910

 

$8,541

 

$3,246

 

$1,752

 

$3,760

 

$3,580

Interest cost on APBO
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

Expected return on assets
 
(16,843
)
 

 

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

 
4,598

 
5,050

 
2,534

 
1,509

 
3,744

 
1,896

Curtailment loss
 
4,517

 
1,546

 
1,848

 
596

 
354

 
1,436

 
760

Net other postretirement benefit cost
 

$18,125

 

$22,076

 

$24,341

 

$5,126

 

$2,625

 

$5,124

 

$5,705

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

($11,617
)
 

($8,705
)
 

($18,844
)
 

($4,714
)
 

($4,469
)
 

($5,359
)
 

($4,591
)
Net loss
 

($81,236
)
 

($40,938
)
 

($43,743
)
 

($30,018
)
 

($18,508
)
 

($34,562
)
 

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

 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
689

 
942

 
508

 
204

 
24

 
501

 
126

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

 
91

 
41

 
20

 
(4
)
 
62

 
9

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

($100,062
)
 

($53,208
)
 

($67,088
)
 

($37,042
)
 

($24,466
)
 

($43,102
)
 

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

($81,937
)
 

($31,132
)
 

($42,747
)
 

($31,916
)
 

($21,841
)
 

($37,978
)
 

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

($2,441
)
 

($2,236
)
 

($3,376
)
 

($918
)
 

($709
)
 

($1,301
)
 

($824
)
Net loss
 

$1,267

 

$1,212

 

$1,511

 

$149

 

$56

 

$800

 

$464

2012
 
 
Entergy
Arkansas

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

$9,089

 

$7,521

 

$7,796

 

$3,093

 

$1,689

 

$3,651

 

$3,293

Interest cost on APBO
 
14,452

 
9,590

 
9,781

 
4,716

 
3,422

 
6,650

 
3,028

Expected return on assets
 
(14,029
)
 

 

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

 
238

 
382

 
351

 
1,189

 
187

 
8

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

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

 
4,737

 
4,359

 
2,920

 
1,559

 
4,320

 
1,970

Net other postretirement benefit cost
 

$18,107

 

$21,262

 

$22,071

 

$6,420

 

$4,186

 

$5,965

 

$5,635

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

$9,066

 

$5,818

 

$16,215

 

$271

 

$2,260

 

$191

 

$2,043

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

 
824

 
247

 
139

 
(38
)
 
428

 
63

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

$471

 

$1,667

 

$11,721

 

($2,861
)
 

($526
)
 

($3,888
)
 

$128

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

$18,578

 

$22,929

 

$33,792

 

$3,559

 

$3,660

 

$2,077

 

$5,763

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

($530
)
 

($824
)
 

($247
)
 

($139
)
 

$38

 

($428
)
 

($62
)
Net loss
 

$8,163

 

$4,693

 

$5,149

 

$2,650

 

$1,587

 

$3,905

 

$1,915

2011
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$8,053

 

$6,158

 

$6,540

 

$2,632

 

$1,448

 

$3,074

 

$2,642

Interest cost on APBO
 
13,742

 
8,298

 
8,767

 
4,370

 
3,225

 
5,945

 
2,666

Expected return on assets
 
(11,528
)
 

 

 
(3,906
)
 
(3,200
)
 
(7,496
)
 
(2,115
)
Amortization of transition
obligation
 
821

 
239

 
383

 
352

 
1,190

 
187

 
9

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

 
(428
)
 
(589
)
Recognized net loss
 
6,436

 
2,896

 
2,793

 
2,160

 
968

 
2,803

 
1,477

Net other postretirement benefit cost
 

$16,994

 

$16,767

 

$18,236

 

$5,469

 

$3,669

 

$4,085

 

$4,090

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

$32,241

 

$28,721

 

$24,837

 

$12,598

 

$8,946

 

$23,125

 

$8,499

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of transition
obligation
 
(821
)
 
(239
)
 
(383
)
 
(352
)
 
(1,190
)
 
(187
)
 
(9
)
Amortization of prior service (cost)/credit
 
530

 
824

 
247

 
139

 
(38
)
 
428

 
589

Amortization of net loss
 
(6,436
)
 
(2,896
)
 
(2,793
)
 
(2,160
)
 
(968
)
 
(2,803
)
 
(1,477
)
Total
 

$25,514

 

$26,410

 

$21,908

 

$10,225

 

$6,750

 

$20,563

 

$7,602

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

$42,508

 

$43,177

 

$40,144

 

$15,694

 

$10,419

 

$24,648

 

$11,692

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

$820

 

$238

 

$382

 

$351

 

$1,189

 

$187

 

$8

Prior service cost/(credit)
 

($530
)
 

($824
)
 

($247
)
 

($139
)
 

$38

 

($428
)
 

($63
)
Net loss
 

$8,365

 

$4,778

 

$4,398

 

$2,926

 

$1,562

 

$4,329

 

$1,994

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheets of the Registrant Subsidiaries as of December 31, 2013 and 2012
2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$315,308

 

$207,987

 

$220,017

 

$100,508

 

$74,200

 

$142,114

 

$67,934

Service cost
 
9,619

 
7,910

 
8,541

 
3,246

 
1,752

 
3,760

 
3,580

Interest cost
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

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

 
1,637

 
1,889

 
616

 
350

 
1,498

 
769

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

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

 
410

 
513

 
245

 
194

 
334

 
105

Balance at end of year
 

$250,734

 

$170,302

 

$168,764

 

$74,539

 

$57,874

 

$115,418

 

$53,051

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

$194,018

 

$—

 

$—

 

$62,951

 

$58,651

 

$115,824

 

$39,474

Actual return on plan assets
 
30,830

 

 

 
9,826

 
8,870

 
17,905

 
6,292

Employer contributions
 
21,015

 
6,960

 
9,015

 
4,785

 
2,567

 
4,846

 
5,387

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

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

$231,663

 

$—

 

$—

 

$73,438

 

$66,539

 

$131,618

 

$48,101

Funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

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

$—

 

($8,803
)
 

($10,249
)
 

$—

 

$—

 

$—

 

$—

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

 
16,200

 
(4,950
)
Total funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

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

($12,996
)
 

$—

 

$—

 

($5,056
)
 

($4,335
)
 

($6,505
)
 

($4,702
)
Net loss
 
40,272

 

 

 
9,304

 
6,485

 
22,772

 
10,297

 
 

$27,276

 

$—

 

$—

 

$4,248

 

$2,150

 

$16,267

 

$5,595

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($10,359
)
 

($19,390
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
31,577

 
35,001

 

 

 

 

 
 

$—

 

$21,218

 

$15,611

 

$—

 

$—

 

$—

 

$—



2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$290,613

 

$191,877

 

$196,352

 

$94,570

 

$69,316

 

$133,602

 

$60,526

Service cost
 
9,089

 
7,521

 
7,796

 
3,093

 
1,689

 
3,651

 
3,293

Interest cost
 
14,452

 
9,590

 
9,781

 
4,716

 
3,422

 
6,650

 
3,028

Plan participant contributions
 
4,440

 
1,945

 
2,725

 
1,269

 
742

 
1,526

 
820

Actuarial loss
 
13,256

 
5,818

 
16,215

 
1,625

 
3,240

 
2,645

 
2,861

Benefits paid
 
(17,873
)
 
(9,543
)
 
(13,760
)
 
(5,199
)
 
(4,605
)
 
(6,604
)
 
(2,764
)
Medicare Part D subsidy received
 
1,331

 
779

 
908

 
434

 
396

 
644

 
170

Balance at end of year
 

$315,308

 

$207,987

 

$220,017

 

$100,508

 

$74,200

 

$142,114

 

$67,934

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

$164,846

 

$—

 

$—

 

$54,452

 

$53,418

 

$105,181

 

$32,012

Actual return on plan assets
 
18,219

 

 

 
5,874

 
4,691

 
10,869

 
3,419

Employer contributions
 
24,386

 
7,598

 
11,035

 
6,555

 
4,405

 
4,852

 
5,987

Plan participant contributions
 
4,440

 
1,945

 
2,725

 
1,269

 
742

 
1,526

 
820

Benefits paid
 
(17,873
)
 
(9,543
)
 
(13,760
)
 
(5,199
)
 
(4,605
)
 
(6,604
)
 
(2,764
)
Fair value of assets at end of year
 

$194,018

 

$—

 

$—

 

$62,951

 

$58,651

 

$115,824

 

$39,474

Funded status
 

($121,290
)
 

($207,987
)
 

($220,017
)
 

($37,557
)
 

($15,549
)
 

($26,290
)
 

($28,460
)
Amounts recognized in the
balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($7,546
)
 

($9,152
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(121,290
)
 
(200,441
)
 
(210,865
)
 
(37,557
)
 
(15,549
)
 
(26,290
)
 
(28,460
)
Total funded status
 

($121,290
)
 

($207,987
)
 

($220,017
)
 

($37,557
)
 

($15,549
)
 

($26,290
)
 

($28,460
)
Amounts recognized in
regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost/(credit)
 

($2,146
)
 

$—

 

$—

 

($566
)
 

$114

 

($1,709
)
 

($246
)
Net loss
 
129,484

 

 

 
41,855

 
26,502

 
61,077

 
29,773

 
 

$127,338

 

$—

 

$—

 

$41,289

 

$26,616

 

$59,368

 

$29,527

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($2,687
)
 

($1,095
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
77,113

 
83,795

 

 

 

 

 
 

$—

 

$74,426

 

$82,700

 

$—

 

$—

 

$—

 

$—

System Energy [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2013, 2012, and 2011 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components:
2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
 Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$25,229

 

$14,258

 

$17,044

 

$7,295

 

$3,264

 

$6,475

 

$7,242

Interest cost on projected
benefit obligation
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

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

 
9

 
83

 
10

 
2

 
6

 
9

Recognized net loss
 
49,517

 
23,374

 
34,107

 
13,189

 
7,878

 
13,302

 
9,560

Curtailment loss
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

Net pension cost
 

$69,013

 

$31,013

 

$49,316

 

$16,283

 

$10,413

 

$16,223

 

$13,702

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

($177,105
)
 

($98,610
)
 

($123,234
)
 

($52,525
)
 

($25,419
)
 

($55,772
)
 

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

($226,645
)
 

($121,993
)
 

($157,424
)
 

($65,724
)
 

($33,299
)
 

($69,080
)
 

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

($157,632
)
 

($90,980
)
 

($108,108
)
 

($49,441
)
 

($22,886
)
 

($52,857
)
 

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

$—

 

$—

 

$—

 

$—

 

$—

 

$—

 

$2

Net loss
 

$35,984

 

$15,935

 

$24,360

 

$9,421

 

$5,802

 

$9,363

 

$9,510


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

$22,169

 

$12,273

 

$14,675

 

$6,410

 

$2,824

 

$5,684

 

$5,920

Interest cost on projected
benefit obligation
 
55,686

 
25,679

 
35,201

 
16,279

 
7,608

 
16,823

 
12,987

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

 
19

 
208

 
30

 
7

 
15

 
13

Recognized net loss
 
40,772

 
16,173

 
28,197

 
10,532

 
6,878

 
10,179

 
9,001

Net pension cost
 

$53,064

 

$19,774

 

$37,445

 

$12,306

 

$8,457

 

$10,376

 

$11,485

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

$105,133

 

$77,207

 

$76,163

 

$27,106

 

$14,282

 

$28,745

 

$10,266

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

$64,161

 

$61,015

 

$47,758

 

$16,544

 

$7,397

 

$18,551

 

$1,252

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

$117,225

 

$80,789

 

$85,203

 

$28,850

 

$15,854

 

$28,927

 

$12,737

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

$23

 

$9

 

$83

 

$10

 

$2

 

$6

 

$10

Net loss
 

$50,175

 

$23,731

 

$34,906

 

$13,375

 

$8,046

 

$13,494

 

$9,717


2011
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Net periodic pension cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$18,072

 

$9,848

 

$11,543

 

$5,308

 

$2,242

 

$4,788

 

$4,941

Interest cost on projected
benefit obligation
 
51,965

 
23,713

 
32,636

 
15,637

 
7,050

 
15,971

 
11,758

Expected return on assets
 
(62,434
)
 
(33,358
)
 
(38,866
)
 
(20,152
)
 
(8,455
)
 
(22,005
)
 
(15,138
)
Amortization of prior service cost
 
459

 
79

 
280

 
152

 
35

 
65

 
16

Recognized net loss
 
25,681

 
9,118

 
17,990

 
6,717

 
4,666

 
5,579

 
5,284

Net pension cost
 

$33,743

 

$9,400

 

$23,583

 

$7,662

 

$5,538

 

$4,398

 

$6,861

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

$217,989

 

$102,329

 

$137,100

 

$56,714

 

$29,297

 

$64,662

 

$52,876

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
(459
)
 
(79
)
 
(280
)
 
(152
)
 
(35
)
 
(65
)
 
(16
)
Amortization of net loss
 
(25,681
)
 
(9,118
)
 
(17,990
)
 
(6,717
)
 
(4,666
)
 
(5,579
)
 
(5,284
)
Total
 

$191,849

 

$93,132

 

$118,830

 

$49,845

 

$24,596

 

$59,018

 

$47,576

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

$225,592

 

$102,532

 

$142,413

 

$57,507

 

$30,134

 

$63,416

 

$54,437

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

$200

 

$19

 

$208

 

$30

 

$7

 

$15

 

$13

Net loss
 

$41,309

 

$16,295

 

$28,486

 

$10,667

 

$6,935

 

$10,261

 

$9,135

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified Pension Obligations, Plan Assets, Funded Status, and Amounts Recognized in the Balance Sheet for the Registrant Subsidiaries as of December 31, 2013 and 2012
2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,274,886

 

$623,068

 

$817,745

 

$369,852

 

$174,585

 

$382,176

 

$282,841

Service cost
 
25,229

 
14,258

 
17,044

 
7,295

 
3,264

 
6,475

 
7,242

Interest cost
 
54,473

 
26,741

 
34,857

 
15,802

 
7,462

 
16,303

 
12,170

Curtailment
 
4,938

 
805

 
3,542

 
767

 
343

 
1,559

 

Special termination benefit
 
1,784

 
808

 
1,631

 
359

 
581

 
855

 
1,970

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

$1,192,640

 

$579,862

 

$761,350

 

$345,824

 

$163,707

 

$356,080

 

$270,789

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

$785,527

 

$409,971

 

$489,027

 

$248,272

 

$106,778

 

$262,110

 

$168,697

Actual return on plan assets
 
133,113

 
69,473

 
84,388

 
41,980

 
18,259

 
44,257

 
28,878

Employer contributions
 
35,382

 
11,550

 
21,152

 
8,152

 
4,175

 
6,880

 
8,305

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

$896,295

 

$469,295

 

$561,892

 

$281,837

 

$122,960

 

$295,751

 

$196,328

Funded status
 

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

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

($296,345
)
 

($110,567
)
 

($199,458
)
 

($63,987
)
 

($40,747
)
 

($60,329
)
 

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

$—

 

$—

 

($1
)
 

$—

 

$—

 

$—

 

($4
)
Net loss
 
457,485

 
178,990

 
299,740

 
120,290

 
69,856

 
120,619

 
121,327

 
 
$
457,485

 
$
178,990

 
$
299,739

 
$
120,290

 
$
69,856

 
$
120,619

 
$
121,323

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

 
25,437

 

 

 

 

 

 
 

$—

 

$25,437

 

$—

 

$—

 

$—

 

$—

 

$—


2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$1,116,572

 

$512,432

 

$704,748

 

$326,377

 

$151,966

 

$337,669

 

$258,268

Service cost
 
22,169

 
12,273

 
14,675

 
6,410

 
2,824

 
5,684

 
5,920

Interest cost
 
55,686

 
25,679

 
35,201

 
16,279

 
7,608

 
16,823

 
12,987

Actuarial loss
 
134,691

 
92,275

 
93,817

 
36,329

 
18,000

 
38,328

 
13,691

Benefits paid
 
(54,232
)
 
(19,591
)
 
(30,696
)
 
(15,543
)
 
(5,813
)
 
(16,328
)
 
(8,025
)
Balance at end of year
 

$1,274,886

 

$623,068

 

$817,745

 

$369,852

 

$174,585

 

$382,176

 

$282,841

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

$707,275

 

$366,555

 

$432,418

 

$223,981

 

$94,202

 

$237,438

 

$147,091

Actual return on plan assets
 
95,321

 
49,438

 
58,489

 
30,169

 
12,578

 
31,909

 
19,860

Employer contributions
 
37,163

 
13,569

 
28,816

 
9,665

 
5,811

 
9,091

 
9,771

Benefits paid
 
(54,232
)
 
(19,591
)
 
(30,696
)
 
(15,543
)
 
(5,813
)
 
(16,328
)
 
(8,025
)
Fair value of assets at end of year
 

$785,527

 

$409,971

 

$489,027

 

$248,272

 

$106,778

 

$262,110

 

$168,697

Funded status
 

($489,359
)
 

($213,097
)
 

($328,718
)
 

($121,580
)
 

($67,807
)
 

($120,066
)
 

($114,144
)
Amounts recognized in the  balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($489,359
)
 

($213,097
)
 

($328,718
)
 

($121,580
)
 

($67,807
)
 

($120,066
)
 

($114,144
)
Amounts recognized as
 regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

$23

 

$8

 

$83

 

$10

 

$2

 

$7

 

$6

Net loss
 
683,790

 
283,847

 
456,800

 
185,903

 
103,072

 
189,589

 
166,276

 
 

$683,813

 

$283,855

 

$456,883

 

$185,913

 

$103,074

 

$189,596

 

$166,282

Amounts recognized as AOCI  (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 

$—

 

$1

 

$—

 

$—

 

$—

 

$—

 

$—

Net loss
 

 
42,414

 

 

 

 

 

 
 

$—

 

$42,415

 

$—

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2013 and 2012 was as follows:
 
December 31,
 
2013
 
2012
 
(In Thousands)
Entergy Arkansas

$1,107,023

 

$1,161,448

Entergy Gulf States Louisiana

$530,974

 

$559,190

Entergy Louisiana

$697,945

 

$735,376

Entergy Mississippi

$318,941

 

$336,099

Entergy New Orleans

$150,239

 

$157,233

Entergy Texas

$332,484

 

$350,351

System Energy

$247,807

 

$251,378

Estimated Future Benefit Payments
Based upon the same assumptions, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for the Registrant Subsidiaries for their employees will be as follows:
Estimated Future
Qualified Pension
Benefits Payments
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$60,456

 

$23,039

 

$34,740

 

$16,920

 

$6,615

 

$18,583

 

$10,523

2015
 

$61,587

 

$24,260

 

$35,623

 

$17,669

 

$7,008

 

$19,137

 

$10,883

2016
 

$63,083

 

$25,556

 

$36,833

 

$18,515

 

$7,437

 

$19,744

 

$11,463

2017
 

$64,418

 

$27,111

 

$38,247

 

$19,298

 

$7,941

 

$20,402

 

$11,851

2018
 

$66,281

 

$28,962

 

$39,914

 

$20,237

 

$8,582

 

$21,140

 

$12,615

2019 - 2023
 

$375,976

 

$177,010

 

$229,821

 

$114,462

 

$51,610

 

$118,750

 

$77,880


Estimated Future
Non-Qualified
Pension Benefits Payments
 

 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 

 
Entergy
Louisiana
 

 
Entergy
Mississippi
 

Entergy
New Orleans
 

 
Entergy
Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$367

 

$262

 

$6

 

$119

 

$20

 

$786

2015
 

$345

 

$240

 

$6

 

$115

 

$20

 

$701

2016
 

$299

 

$233

 

$6

 

$108

 

$20

 

$775

2017
 

$299

 

$279

 

$6

 

$105

 

$20

 

$690

2018
 

$279

 

$212

 

$5

 

$99

 

$19

 

$657

2019 - 2023
 

$1,916

 

$932

 

$21

 

$648

 

$223

 

$2,951


Estimated Future
Other Postretirement
Benefits Payments (before Medicare Part D Subsidy)
 
 
Entergy
Arkansas
 
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
 
 
Entergy
Mississippi
 
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$17,122

 

$9,385

 

$10,967

 

$4,814

 

$5,044

 

$7,540

 

$2,858

2015
 

$15,513

 

$8,899

 

$10,049

 

$4,267

 

$4,475

 

$6,818

 

$2,783

2016
 

$15,523

 

$9,137

 

$10,162

 

$4,340

 

$4,448

 

$6,934

 

$2,786

2017
 

$15,554

 

$9,403

 

$10,289

 

$4,447

 

$4,423

 

$7,079

 

$2,875

2018
 

$15,987

 

$9,912

 

$10,796

 

$4,767

 

$4,502

 

$7,471

 

$2,984

2019 - 2023
 

$82,455

 

$55,934

 

$59,068

 

$25,819

 

$21,707

 

$40,067

 

$16,928


Estimated
Future
Medicare Part D
Subsidy
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
 
Entergy
Louisiana
 
 
 
Entergy
Mississippi
 
 
 
Entergy
New Orleans
 
 
 
Entergy
Texas
 
 
 
System
Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2014
 

$1,241

 

$582

 

$718

 

$462

 

$387

 

$563

 

$130

2015
 

$68

 

$32

 

$39

 

$25

 

$20

 

$30

 

$8

2016
 

$74

 

$35

 

$43

 

$27

 

$20

 

$32

 

$9

2017
 

$81

 

$38

 

$46

 

$29

 

$21

 

$34

 

$10

2018
 

$354

 

$165

 

$199

 

$123

 

$85

 

$141

 

$51

2019 - 2023
 

$2,252

 

$1,061

 

$1,235

 

$742

 

$455

 

$816

 

$379

One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in the assumed health care cost trend rate for 2013 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2013
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
 
Impact on the
APBO
 
Impact on the
sum of service
costs and
interest cost
 
 
Increase/(Decrease)
(In Thousands)
Entergy Arkansas
 

$27,205

 

$3,275

 

($22,483
)
 

($2,622
)
Entergy Gulf States Louisiana
 

$21,873

 

$2,792

 

($17,958
)
 

($2,219
)
Entergy Louisiana
 

$18,025

 

$2,514

 

($15,012
)
 

($2,031
)
Entergy Mississippi
 

$8,235

 

$1,072

 

($6,819
)
 

($858
)
Entergy New Orleans
 

$4,995

 

$562

 

($4,242
)
 

($461
)
Entergy Texas
 

$13,439

 

$1,483

 

($11,170
)
 

($1,189
)
System Energy
 

$7,022

 

$1,064

 

($5,746
)
 

($847
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2014:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
(In Thousands)
Pension Contributions

$93,591

 

$31,342

 

$52,885

 

$21,604

 

$10,482

 

$18,482

 

$21,257

Other Postretirement Contributions

$25,567

 

$9,385

 

$10,967

 

$—

 

$—

 

$4,645

 

$864

Schedule Of Actuarially Estimated Effect Of Future Medicare Subsidies And The Actual Subsidies Received
The actuarially estimated effect of future Medicare subsidies and the actual subsidies received for the Registrant Subsidiaries for their employees was as follows:
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
Increase/(Decrease) In Thousands
Impact on 12/31/2013 APBO

($9,639
)
 

($4,875
)
 

($5,580
)
 

($3,060
)
 

($1,769
)
 

($3,324
)
 

($1,973
)
Impact on 12/31/2012 APBO

($62,877
)
 

($32,055
)
 

($36,015
)
 

($19,507
)
 

($10,902
)
 

($21,164
)
 

($13,586
)
Impact on 2013 other postretirement benefit cost

($4,732
)
 

($2,988
)
 

($3,025
)
 

($1,503
)
 

($729
)
 

($1,045
)
 

($1,093
)
Impact on 2012 other postretirement benefit cost

($5,791
)
 

($3,660
)
 

($3,643
)
 

($1,799
)
 

($995
)
 

($1,321
)
 

($1,400
)
Impact on 2011 other
postretirement benefit cost

($6,309
)
 

($3,923
)
 

($3,889
)
 

($2,016
)
 

($1,170
)
 

($1,528
)
 

($1,403
)
Medicare subsidies received in 2013

$737

 

$410

 

$513

 

$245

 

$194

 

$334

 

$105

System Energy [Member] | Other Postretirement [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2013, 2012, and 2011 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:

2013
 
 
Entergy
Arkansas

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

$9,619

 

$7,910

 

$8,541

 

$3,246

 

$1,752

 

$3,760

 

$3,580

Interest cost on APBO
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

Expected return on assets
 
(16,843
)
 

 

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

 
4,598

 
5,050

 
2,534

 
1,509

 
3,744

 
1,896

Curtailment loss
 
4,517

 
1,546

 
1,848

 
596

 
354

 
1,436

 
760

Net other postretirement benefit cost
 

$18,125

 

$22,076

 

$24,341

 

$5,126

 

$2,625

 

$5,124

 

$5,705

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

($11,617
)
 

($8,705
)
 

($18,844
)
 

($4,714
)
 

($4,469
)
 

($5,359
)
 

($4,591
)
Net loss
 

($81,236
)
 

($40,938
)
 

($43,743
)
 

($30,018
)
 

($18,508
)
 

($34,562
)
 

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

 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
689

 
942

 
508

 
204

 
24

 
501

 
126

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

 
91

 
41

 
20

 
(4
)
 
62

 
9

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

($100,062
)
 

($53,208
)
 

($67,088
)
 

($37,042
)
 

($24,466
)
 

($43,102
)
 

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

($81,937
)
 

($31,132
)
 

($42,747
)
 

($31,916
)
 

($21,841
)
 

($37,978
)
 

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

($2,441
)
 

($2,236
)
 

($3,376
)
 

($918
)
 

($709
)
 

($1,301
)
 

($824
)
Net loss
 

$1,267

 

$1,212

 

$1,511

 

$149

 

$56

 

$800

 

$464

2012
 
 
Entergy
Arkansas

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

$9,089

 

$7,521

 

$7,796

 

$3,093

 

$1,689

 

$3,651

 

$3,293

Interest cost on APBO
 
14,452

 
9,590

 
9,781

 
4,716

 
3,422

 
6,650

 
3,028

Expected return on assets
 
(14,029
)
 

 

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

 
238

 
382

 
351

 
1,189

 
187

 
8

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

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

 
4,737

 
4,359

 
2,920

 
1,559

 
4,320

 
1,970

Net other postretirement benefit cost
 

$18,107

 

$21,262

 

$22,071

 

$6,420

 

$4,186

 

$5,965

 

$5,635

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

$9,066

 

$5,818

 

$16,215

 

$271

 

$2,260

 

$191

 

$2,043

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

 
824

 
247

 
139

 
(38
)
 
428

 
63

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

$471

 

$1,667

 

$11,721

 

($2,861
)
 

($526
)
 

($3,888
)
 

$128

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

$18,578

 

$22,929

 

$33,792

 

$3,559

 

$3,660

 

$2,077

 

$5,763

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

($530
)
 

($824
)
 

($247
)
 

($139
)
 

$38

 

($428
)
 

($62
)
Net loss
 

$8,163

 

$4,693

 

$5,149

 

$2,650

 

$1,587

 

$3,905

 

$1,915

2011
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$8,053

 

$6,158

 

$6,540

 

$2,632

 

$1,448

 

$3,074

 

$2,642

Interest cost on APBO
 
13,742

 
8,298

 
8,767

 
4,370

 
3,225

 
5,945

 
2,666

Expected return on assets
 
(11,528
)
 

 

 
(3,906
)
 
(3,200
)
 
(7,496
)
 
(2,115
)
Amortization of transition
obligation
 
821

 
239

 
383

 
352

 
1,190

 
187

 
9

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

 
(428
)
 
(589
)
Recognized net loss
 
6,436

 
2,896

 
2,793

 
2,160

 
968

 
2,803

 
1,477

Net other postretirement benefit cost
 

$16,994

 

$16,767

 

$18,236

 

$5,469

 

$3,669

 

$4,085

 

$4,090

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

$32,241

 

$28,721

 

$24,837

 

$12,598

 

$8,946

 

$23,125

 

$8,499

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of transition
obligation
 
(821
)
 
(239
)
 
(383
)
 
(352
)
 
(1,190
)
 
(187
)
 
(9
)
Amortization of prior service (cost)/credit
 
530

 
824

 
247

 
139

 
(38
)
 
428

 
589

Amortization of net loss
 
(6,436
)
 
(2,896
)
 
(2,793
)
 
(2,160
)
 
(968
)
 
(2,803
)
 
(1,477
)
Total
 

$25,514

 

$26,410

 

$21,908

 

$10,225

 

$6,750

 

$20,563

 

$7,602

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

$42,508

 

$43,177

 

$40,144

 

$15,694

 

$10,419

 

$24,648

 

$11,692

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

$820

 

$238

 

$382

 

$351

 

$1,189

 

$187

 

$8

Prior service cost/(credit)
 

($530
)
 

($824
)
 

($247
)
 

($139
)
 

$38

 

($428
)
 

($63
)
Net loss
 

$8,365

 

$4,778

 

$4,398

 

$2,926

 

$1,562

 

$4,329

 

$1,994

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheets of the Registrant Subsidiaries as of December 31, 2013 and 2012
2013
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$315,308

 

$207,987

 

$220,017

 

$100,508

 

$74,200

 

$142,114

 

$67,934

Service cost
 
9,619

 
7,910

 
8,541

 
3,246

 
1,752

 
3,760

 
3,580

Interest cost
 
13,545

 
8,964

 
9,410

 
4,289

 
3,135

 
6,076

 
2,945

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

 
1,637

 
1,889

 
616

 
350

 
1,498

 
769

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

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

 
410

 
513

 
245

 
194

 
334

 
105

Balance at end of year
 

$250,734

 

$170,302

 

$168,764

 

$74,539

 

$57,874

 

$115,418

 

$53,051

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

$194,018

 

$—

 

$—

 

$62,951

 

$58,651

 

$115,824

 

$39,474

Actual return on plan assets
 
30,830

 

 

 
9,826

 
8,870

 
17,905

 
6,292

Employer contributions
 
21,015

 
6,960

 
9,015

 
4,785

 
2,567

 
4,846

 
5,387

Plan participant contributions
 
4,564

 
1,998

 
2,509

 
1,292

 
915

 
1,498

 
860

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

$231,663

 

$—

 

$—

 

$73,438

 

$66,539

 

$131,618

 

$48,101

Funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

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

$—

 

($8,803
)
 

($10,249
)
 

$—

 

$—

 

$—

 

$—

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

 
16,200

 
(4,950
)
Total funded status
 

($19,071
)
 

($170,302
)
 

($168,764
)
 

($1,101
)
 

$8,665

 

$16,200

 

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

($12,996
)
 

$—

 

$—

 

($5,056
)
 

($4,335
)
 

($6,505
)
 

($4,702
)
Net loss
 
40,272

 

 

 
9,304

 
6,485

 
22,772

 
10,297

 
 

$27,276

 

$—

 

$—

 

$4,248

 

$2,150

 

$16,267

 

$5,595

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($10,359
)
 

($19,390
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
31,577

 
35,001

 

 

 

 

 
 

$—

 

$21,218

 

$15,611

 

$—

 

$—

 

$—

 

$—



2012
 
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
 
Entergy
Louisiana
 
 
Entergy
Mississippi
 
Entergy
New Orleans
 
 
Entergy
Texas
 
 
System
Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 

$290,613

 

$191,877

 

$196,352

 

$94,570

 

$69,316

 

$133,602

 

$60,526

Service cost
 
9,089

 
7,521

 
7,796

 
3,093

 
1,689

 
3,651

 
3,293

Interest cost
 
14,452

 
9,590

 
9,781

 
4,716

 
3,422

 
6,650

 
3,028

Plan participant contributions
 
4,440

 
1,945

 
2,725

 
1,269

 
742

 
1,526

 
820

Actuarial loss
 
13,256

 
5,818

 
16,215

 
1,625

 
3,240

 
2,645

 
2,861

Benefits paid
 
(17,873
)
 
(9,543
)
 
(13,760
)
 
(5,199
)
 
(4,605
)
 
(6,604
)
 
(2,764
)
Medicare Part D subsidy received
 
1,331

 
779

 
908

 
434

 
396

 
644

 
170

Balance at end of year
 

$315,308

 

$207,987

 

$220,017

 

$100,508

 

$74,200

 

$142,114

 

$67,934

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

$164,846

 

$—

 

$—

 

$54,452

 

$53,418

 

$105,181

 

$32,012

Actual return on plan assets
 
18,219

 

 

 
5,874

 
4,691

 
10,869

 
3,419

Employer contributions
 
24,386

 
7,598

 
11,035

 
6,555

 
4,405

 
4,852

 
5,987

Plan participant contributions
 
4,440

 
1,945

 
2,725

 
1,269

 
742

 
1,526

 
820

Benefits paid
 
(17,873
)
 
(9,543
)
 
(13,760
)
 
(5,199
)
 
(4,605
)
 
(6,604
)
 
(2,764
)
Fair value of assets at end of year
 

$194,018

 

$—

 

$—

 

$62,951

 

$58,651

 

$115,824

 

$39,474

Funded status
 

($121,290
)
 

($207,987
)
 

($220,017
)
 

($37,557
)
 

($15,549
)
 

($26,290
)
 

($28,460
)
Amounts recognized in the
balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($7,546
)
 

($9,152
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
(121,290
)
 
(200,441
)
 
(210,865
)
 
(37,557
)
 
(15,549
)
 
(26,290
)
 
(28,460
)
Total funded status
 

($121,290
)
 

($207,987
)
 

($220,017
)
 

($37,557
)
 

($15,549
)
 

($26,290
)
 

($28,460
)
Amounts recognized in
regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost/(credit)
 

($2,146
)
 

$—

 

$—

 

($566
)
 

$114

 

($1,709
)
 

($246
)
Net loss
 
129,484

 

 

 
41,855

 
26,502

 
61,077

 
29,773

 
 

$127,338

 

$—

 

$—

 

$41,289

 

$26,616

 

$59,368

 

$29,527

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($2,687
)
 

($1,095
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
77,113

 
83,795

 

 

 

 

 
 

$—

 

$74,426

 

$82,700

 

$—

 

$—

 

$—

 

$—