Retirement And Other Postretirement Benefits

6 Months Ended

Jun. 30, 2014

Retirement And Other Postretirement Benefits

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

Components of Qualified Net Pension Cost

Entergy’s qualified pension cost, including amounts capitalized, for the second quarters of 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$35,109			$44,051
Interest cost on projected benefit obligation	72,519			65,266
Expected return on assets	(90,366		)	(81,748		)
Amortization of prior service cost	400			567
Amortization of loss	36,274			54,951
Net pension costs		$53,936			$83,087

Entergy’s qualified pension cost, including amounts capitalized, for the six months ended June 30, 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$70,218			$88,102
Interest cost on projected benefit obligation	145,038			130,532
Expected return on assets	(180,732		)	(163,496		)
Amortization of prior service cost	800			1,134
Amortization of loss	72,548			109,902
Net pension costs		$107,872			$166,174

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the second quarters of 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$5,023			$2,881			$3,546			$1,523			$666			$1,285			$1,446
Interest cost on projected
benefit obligation	14,884			7,278			9,467			4,318			2,041			4,437			3,390
Expected return on assets	(18,305		)	(9,488		)	(11,449		)	(5,698		)	(2,505		)	(5,931		)	(4,155		)
Amortization of loss	8,989			3,981			6,131			2,354			1,449			2,339			2,375
Net pension cost		$10,591			$4,652			$7,695			$2,497			$1,651			$2,130			$3,056

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$6,371			$3,599			$4,334			$1,842			$832			$1,637			$1,836
Interest cost on projected
benefit obligation	13,550			6,657			8,644			3,930			1,849			4,055			3,016
Expected return on assets	(16,717		)	(8,734		)	(10,454		)	(5,279		)	(2,270		)	(5,566		)	(4,299		)
Amortization of prior service cost	6			2			21			2			—			2			3
Amortization of loss	12,543			5,934			8,727			3,344			2,011			3,373			2,429
Net pension cost		$15,753			$7,458			$11,272			$3,839			$2,422			$3,501			$2,985

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the six months ended June 30, 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$10,046			$5,762			$7,092			$3,046			$1,332			$2,570			$2,892
Interest cost on projected
benefit obligation	29,768			14,556			18,934			8,636			4,082			8,874			6,780
Expected return on assets	(36,610		)	(18,976		)	(22,898		)	(11,396		)	(5,010		)	(11,862		)	(8,310		)
Amortization of loss	17,978			7,962			12,262			4,708			2,898			4,678			4,750
Net pension cost		$21,182			$9,304			$15,390			$4,994			$3,302			$4,260			$6,112

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$12,742			$7,198			$8,668			$3,684			$1,664			$3,274			$3,672
Interest cost on projected
benefit obligation	27,100			13,314			17,288			7,860			3,698			8,110			6,032
Expected return on assets	(33,434		)	(17,468		)	(20,908		)	(10,558		)	(4,540		)	(11,132		)	(8,598		)
Amortization of prior service
cost	12			4			42			4			—			4			6
Amortization of loss	25,087			11,867			17,454			6,688			4,022			6,746			4,858
Net pension cost		$31,507			$14,915			$22,544			$7,678			$4,844			$7,002			$5,970

Non-Qualified Net Pension Cost

Entergy recognized $9.1 million and $5.5 million in pension cost for its non-qualified pension plans in the second quarters of 2014 and 2013, respectively. Reflected in the pension cost for non-qualified pension plans in the second quarter 2014 is a $4.8 million settlement charge recognized in June 2014 related to the payment of lump sum benefits out of the plan. Entergy recognized $19.1 million and $10.9 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2014 and 2013, respectively. Reflected in the pension costs for non-qualified pension plans for the six months ended June 30, 2014 is a $10.2 million settlement charge recognized in March and June 2014 related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans in the second quarters of 2014 and 2013:

	Entergy Arkansas		Entergy Gulf States Louisiana		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
Non-qualified pension cost  second quarter 2014		$119		$33		$1		$48		$24		$119
Non-qualified pension cost  second quarter 2013		$102		$37		$3		$46		$22		$148

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the six months ended June 30, 2014 and 2013:

	Entergy Arkansas		Entergy Gulf States Louisiana		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
Non-qualified pension cost  six months ended  June 30, 2014		$280		$66		$2		$96		$47		$244
Non-qualified pension cost  six months ended  June 30, 2013		$205		$75		$6		$93		$45		$297

Reflected in Entergy Arkansas’s non-qualified pension costs in the second quarter 2014 is $11 thousand in settlement charges recognized in June 2014 related to the payment of lump sum benefits out of the plan. Reflected in Entergy Arkansas’s and Entergy Texas’s non-qualified pension costs for the six months ended June 30, 2014 are $62 thousand and $6 thousand, respectively, in settlement charges recognized in March and June 2014 related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefit Cost

Entergy’s other postretirement benefit cost, including amounts capitalized, for the second quarters of 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$10,873			$18,917
Interest cost on accumulated postretirement benefit obligation (APBO)	17,960			19,766
Expected return on assets	(11,197		)	(9,950		)
Amortization of prior service credit	(7,898		)	(3,334		)
Amortization of loss	2,786			11,304
Net other postretirement benefit cost		$12,524			$36,703

Entergy’s other postretirement benefit cost, including amounts capitalized, for the six months ended June 30, 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$21,746			$37,834
Interest cost on accumulated postretirement benefit obligation (APBO)	35,920			39,532
Expected return on assets	(22,394		)	(19,900		)
Amortization of prior service credit	(15,796		)	(6,668		)
Amortization of loss	5,572			22,608
Net other postretirement benefit cost		$25,048			$73,406

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the second quarters of 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$1,489			$1,224			$1,130			$475			$217			$595			$515
Interest cost on APBO	3,065			2,095			2,066			914			701			1,413			653
Expected return on assets	(4,784		)	—			—			(1,443		)	(1,119		)	(2,590		)	(932		)
Amortization of prior service
credit	(610		)	(559		)	(844		)	(229		)	(177		)	(325		)	(206		)
Amortization of loss	317			303			378			37			14			200			111
Net other postretirement
benefit cost		($523	)		$3,063			$2,730			($246	)		($364	)		($707	)		$141

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$2,414			$2,001			$2,172			$819			$447			$950			$907
Interest cost on APBO	3,360			2,226			2,349			1,074			785			1,515			729
Expected return on assets	(4,149		)	—			—			(1,317		)	(1,014		)	(2,321		)	(825		)
Amortization of prior service
cost/(credit)	(133		)	(206		)	(62		)	(35		)	10			(107		)	(16		)
Amortization of loss	2,042			1,173			1,286			663			397			975			479
Net other postretirement
benefit cost		$3,534			$5,194			$5,745			$1,204			$625			$1,012			$1,274

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the six months ended June 30, 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$2,978			$2,448			$2,260			$950			$434			$1,190			$1,030
Interest cost on APBO	6,130			4,190			4,132			1,828			1,402			2,826			1,306
Expected return on assets	(9,568		)	—			—			(2,886		)	(2,238		)	(5,180		)	(1,864		)
Amortization of prior service
credit	(1,220		)	(1,118		)	(1,688		)	(458		)	(354		)	(650		)	(412		)
Amortization of loss	634			606			756			74			28			400			222
Net other postretirement
benefit cost		($1,046	)		$6,126			$5,460			($492	)		($728	)		($1,414	)		$282

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$4,828			$4,002			$4,344			$1,638			$894			$1,900			$1,814
Interest cost on APBO	6,720			4,452			4,698			2,148			1,570			3,030			1,458
Expected return on assets	(8,298		)	—			—			(2,634		)	(2,028		)	(4,642		)	(1,650		)
Amortization of prior service
cost/(credit)	(266		)	(412		)	(124		)	(70		)	20			(214		)	(32		)
Amortization of loss	4,083			2,347			2,573			1,325			793			1,951			958
Net other postretirement
benefit cost		$7,067			$10,389			$11,491			$2,407			$1,249			$2,025			$2,548

Reclassification out of Accumulated Other Comprehensive Income

Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the second quarters of 2014 and 2013:

2014	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($389	)		$5,570			($106	)		$5,075
Amortization of loss	(6,734		)	(1,673		)	(563		)	(8,970		)
Settlement loss	—			—			(1,386		)	(1,386		)
		($7,123	)		$3,897			($2,055	)		($5,281	)
Entergy Gulf States Louisiana
Amortization of prior service cost		$—			$559			$—			$559
Amortization of loss	(477		)	(303		)	(1		)	(781		)
		($477	)		$256			($1	)		($222	)
Entergy Louisiana
Amortization of prior service cost		$—			$845			$—			$845
Amortization of loss	—			(378		)	—			(378		)
		$—			$467			$—			$467

2013	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($503	)		$3,007			($121	)		$2,383
Amortization of loss	(11,845		)	(5,485		)	(717		)	(18,047		)
		($12,348	)		($2,478	)		($838	)		($15,664	)
Entergy Gulf States Louisiana
Amortization of prior service cost		($1	)		$206			$—			$205
Amortization of loss	(771		)	(1,172		)	(2		)	(1,945		)
		($772	)		($966	)		($2	)		($1,740	)
Entergy Louisiana
Amortization of prior service cost		$—			$62			$—			$62
Amortization of loss	—			(1,287		)	—			(1,287		)
		$—			($1,225	)		$—			($1,225	)

Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the six months ended June 30, 2014 and 2013:

2014	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($778	)		$11,141			($210	)		$10,153
Amortization of loss	(13,468		)	(3,346		)	(1,137		)	(17,951		)
Settlement loss	—			—			(2,548		)	(2,548		)
		($14,246	)		$7,795			($3,895	)		($10,346	)
Entergy Gulf States Louisiana
Amortization of prior service cost		$—			$1,118			$—			$1,118
Amortization of loss	(955		)	(606		)	(2		)	(1,563		)
		($955	)		$512			($2	)		($445	)
Entergy Louisiana
Amortization of prior service cost		$—			$1,689			$—			$1,689
Amortization of loss	—			(756		)	—			(756		)
		$—			$933			$—			$933

2013	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($1,005	)		$6,014			($242	)		$4,767
Amortization of loss	(23,690		)	(10,971		)	(1,434		)	(36,095		)
		($24,695	)		($4,957	)		($1,676	)		($31,328	)
Entergy Gulf States Louisiana
Amortization of prior service cost		($1	)		$412			$—			$411
Amortization of loss	(1,542		)	(2,346		)	(4		)	(3,892		)
		($1,543	)		($1,934	)		($4	)		($3,481	)
Entergy Louisiana
Amortization of prior service cost		$—			$124			$—			$124
Amortization of loss	—			(2,574		)	—			(2,574		)
		$—			($2,450	)		$—			($2,450	)

Employer Contributions

Based on current assumptions, Entergy expects to contribute $400 million to its qualified pension plans in 2014.  As of June 30, 2014, Entergy had contributed $138.1 million to its pension plans.  Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2014:

	Entergy Arkansas		Entergy Gulf States Louisiana		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas		System Energy
	(In Thousands)
Expected 2014 pension contributions		$93,999		$31,119		$53,047		$21,540		$10,495		$18,302		$21,388
Pension contributions made through June 2014		$32,746		$10,377		$18,882		$7,504		$3,641		$5,889		$7,300
Remaining estimated pension contributions to be made in 2014		$61,253		$20,742		$34,165		$14,036		$6,854		$12,413		$14,088

Entergy Arkansas [Member]

Retirement And Other Postretirement Benefits

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

Components of Qualified Net Pension Cost

Entergy’s qualified pension cost, including amounts capitalized, for the second quarters of 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$35,109			$44,051
Interest cost on projected benefit obligation	72,519			65,266
Expected return on assets	(90,366		)	(81,748		)
Amortization of prior service cost	400			567
Amortization of loss	36,274			54,951
Net pension costs		$53,936			$83,087

Entergy’s qualified pension cost, including amounts capitalized, for the six months ended June 30, 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$70,218			$88,102
Interest cost on projected benefit obligation	145,038			130,532
Expected return on assets	(180,732		)	(163,496		)
Amortization of prior service cost	800			1,134
Amortization of loss	72,548			109,902
Net pension costs		$107,872			$166,174

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the second quarters of 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$5,023			$2,881			$3,546			$1,523			$666			$1,285			$1,446
Interest cost on projected
benefit obligation	14,884			7,278			9,467			4,318			2,041			4,437			3,390
Expected return on assets	(18,305		)	(9,488		)	(11,449		)	(5,698		)	(2,505		)	(5,931		)	(4,155		)
Amortization of loss	8,989			3,981			6,131			2,354			1,449			2,339			2,375
Net pension cost		$10,591			$4,652			$7,695			$2,497			$1,651			$2,130			$3,056

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$6,371			$3,599			$4,334			$1,842			$832			$1,637			$1,836
Interest cost on projected
benefit obligation	13,550			6,657			8,644			3,930			1,849			4,055			3,016
Expected return on assets	(16,717		)	(8,734		)	(10,454		)	(5,279		)	(2,270		)	(5,566		)	(4,299		)
Amortization of prior service cost	6			2			21			2			—			2			3
Amortization of loss	12,543			5,934			8,727			3,344			2,011			3,373			2,429
Net pension cost		$15,753			$7,458			$11,272			$3,839			$2,422			$3,501			$2,985

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the six months ended June 30, 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$10,046			$5,762			$7,092			$3,046			$1,332			$2,570			$2,892
Interest cost on projected
benefit obligation	29,768			14,556			18,934			8,636			4,082			8,874			6,780
Expected return on assets	(36,610		)	(18,976		)	(22,898		)	(11,396		)	(5,010		)	(11,862		)	(8,310		)
Amortization of loss	17,978			7,962			12,262			4,708			2,898			4,678			4,750
Net pension cost		$21,182			$9,304			$15,390			$4,994			$3,302			$4,260			$6,112

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$12,742			$7,198			$8,668			$3,684			$1,664			$3,274			$3,672
Interest cost on projected
benefit obligation	27,100			13,314			17,288			7,860			3,698			8,110			6,032
Expected return on assets	(33,434		)	(17,468		)	(20,908		)	(10,558		)	(4,540		)	(11,132		)	(8,598		)
Amortization of prior service
cost	12			4			42			4			—			4			6
Amortization of loss	25,087			11,867			17,454			6,688			4,022			6,746			4,858
Net pension cost		$31,507			$14,915			$22,544			$7,678			$4,844			$7,002			$5,970

Non-Qualified Net Pension Cost

Entergy recognized $9.1 million and $5.5 million in pension cost for its non-qualified pension plans in the second quarters of 2014 and 2013, respectively. Reflected in the pension cost for non-qualified pension plans in the second quarter 2014 is a $4.8 million settlement charge recognized in June 2014 related to the payment of lump sum benefits out of the plan. Entergy recognized $19.1 million and $10.9 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2014 and 2013, respectively. Reflected in the pension costs for non-qualified pension plans for the six months ended June 30, 2014 is a $10.2 million settlement charge recognized in March and June 2014 related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans in the second quarters of 2014 and 2013:

	Entergy Arkansas		Entergy Gulf States Louisiana		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
Non-qualified pension cost  second quarter 2014		$119		$33		$1		$48		$24		$119
Non-qualified pension cost  second quarter 2013		$102		$37		$3		$46		$22		$148

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the six months ended June 30, 2014 and 2013:

	Entergy Arkansas		Entergy Gulf States Louisiana		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
Non-qualified pension cost  six months ended  June 30, 2014		$280		$66		$2		$96		$47		$244
Non-qualified pension cost  six months ended  June 30, 2013		$205		$75		$6		$93		$45		$297

Reflected in Entergy Arkansas’s non-qualified pension costs in the second quarter 2014 is $11 thousand in settlement charges recognized in June 2014 related to the payment of lump sum benefits out of the plan. Reflected in Entergy Arkansas’s and Entergy Texas’s non-qualified pension costs for the six months ended June 30, 2014 are $62 thousand and $6 thousand, respectively, in settlement charges recognized in March and June 2014 related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefit Cost

Entergy’s other postretirement benefit cost, including amounts capitalized, for the second quarters of 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$10,873			$18,917
Interest cost on accumulated postretirement benefit obligation (APBO)	17,960			19,766
Expected return on assets	(11,197		)	(9,950		)
Amortization of prior service credit	(7,898		)	(3,334		)
Amortization of loss	2,786			11,304
Net other postretirement benefit cost		$12,524			$36,703

Entergy’s other postretirement benefit cost, including amounts capitalized, for the six months ended June 30, 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$21,746			$37,834
Interest cost on accumulated postretirement benefit obligation (APBO)	35,920			39,532
Expected return on assets	(22,394		)	(19,900		)
Amortization of prior service credit	(15,796		)	(6,668		)
Amortization of loss	5,572			22,608
Net other postretirement benefit cost		$25,048			$73,406

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the second quarters of 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$1,489			$1,224			$1,130			$475			$217			$595			$515
Interest cost on APBO	3,065			2,095			2,066			914			701			1,413			653
Expected return on assets	(4,784		)	—			—			(1,443		)	(1,119		)	(2,590		)	(932		)
Amortization of prior service
credit	(610		)	(559		)	(844		)	(229		)	(177		)	(325		)	(206		)
Amortization of loss	317			303			378			37			14			200			111
Net other postretirement
benefit cost		($523	)		$3,063			$2,730			($246	)		($364	)		($707	)		$141

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$2,414			$2,001			$2,172			$819			$447			$950			$907
Interest cost on APBO	3,360			2,226			2,349			1,074			785			1,515			729
Expected return on assets	(4,149		)	—			—			(1,317		)	(1,014		)	(2,321		)	(825		)
Amortization of prior service
cost/(credit)	(133		)	(206		)	(62		)	(35		)	10			(107		)	(16		)
Amortization of loss	2,042			1,173			1,286			663			397			975			479
Net other postretirement
benefit cost		$3,534			$5,194			$5,745			$1,204			$625			$1,012			$1,274

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the six months ended June 30, 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$2,978			$2,448			$2,260			$950			$434			$1,190			$1,030
Interest cost on APBO	6,130			4,190			4,132			1,828			1,402			2,826			1,306
Expected return on assets	(9,568		)	—			—			(2,886		)	(2,238		)	(5,180		)	(1,864		)
Amortization of prior service
credit	(1,220		)	(1,118		)	(1,688		)	(458		)	(354		)	(650		)	(412		)
Amortization of loss	634			606			756			74			28			400			222
Net other postretirement
benefit cost		($1,046	)		$6,126			$5,460			($492	)		($728	)		($1,414	)		$282

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$4,828			$4,002			$4,344			$1,638			$894			$1,900			$1,814
Interest cost on APBO	6,720			4,452			4,698			2,148			1,570			3,030			1,458
Expected return on assets	(8,298		)	—			—			(2,634		)	(2,028		)	(4,642		)	(1,650		)
Amortization of prior service
cost/(credit)	(266		)	(412		)	(124		)	(70		)	20			(214		)	(32		)
Amortization of loss	4,083			2,347			2,573			1,325			793			1,951			958
Net other postretirement
benefit cost		$7,067			$10,389			$11,491			$2,407			$1,249			$2,025			$2,548

Reclassification out of Accumulated Other Comprehensive Income

Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the second quarters of 2014 and 2013:

2014	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($389	)		$5,570			($106	)		$5,075
Amortization of loss	(6,734		)	(1,673		)	(563		)	(8,970		)
Settlement loss	—			—			(1,386		)	(1,386		)
		($7,123	)		$3,897			($2,055	)		($5,281	)
Entergy Gulf States Louisiana
Amortization of prior service cost		$—			$559			$—			$559
Amortization of loss	(477		)	(303		)	(1		)	(781		)
		($477	)		$256			($1	)		($222	)
Entergy Louisiana
Amortization of prior service cost		$—			$845			$—			$845
Amortization of loss	—			(378		)	—			(378		)
		$—			$467			$—			$467

2013	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($503	)		$3,007			($121	)		$2,383
Amortization of loss	(11,845		)	(5,485		)	(717		)	(18,047		)
		($12,348	)		($2,478	)		($838	)		($15,664	)
Entergy Gulf States Louisiana
Amortization of prior service cost		($1	)		$206			$—			$205
Amortization of loss	(771		)	(1,172		)	(2		)	(1,945		)
		($772	)		($966	)		($2	)		($1,740	)
Entergy Louisiana
Amortization of prior service cost		$—			$62			$—			$62
Amortization of loss	—			(1,287		)	—			(1,287		)
		$—			($1,225	)		$—			($1,225	)

Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the six months ended June 30, 2014 and 2013:

2014	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($778	)		$11,141			($210	)		$10,153
Amortization of loss	(13,468		)	(3,346		)	(1,137		)	(17,951		)
Settlement loss	—			—			(2,548		)	(2,548		)
		($14,246	)		$7,795			($3,895	)		($10,346	)
Entergy Gulf States Louisiana
Amortization of prior service cost		$—			$1,118			$—			$1,118
Amortization of loss	(955		)	(606		)	(2		)	(1,563		)
		($955	)		$512			($2	)		($445	)
Entergy Louisiana
Amortization of prior service cost		$—			$1,689			$—			$1,689
Amortization of loss	—			(756		)	—			(756		)
		$—			$933			$—			$933

2013	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($1,005	)		$6,014			($242	)		$4,767
Amortization of loss	(23,690		)	(10,971		)	(1,434		)	(36,095		)
		($24,695	)		($4,957	)		($1,676	)		($31,328	)
Entergy Gulf States Louisiana
Amortization of prior service cost		($1	)		$412			$—			$411
Amortization of loss	(1,542		)	(2,346		)	(4		)	(3,892		)
		($1,543	)		($1,934	)		($4	)		($3,481	)
Entergy Louisiana
Amortization of prior service cost		$—			$124			$—			$124
Amortization of loss	—			(2,574		)	—			(2,574		)
		$—			($2,450	)		$—			($2,450	)

Employer Contributions

Based on current assumptions, Entergy expects to contribute $400 million to its qualified pension plans in 2014.  As of June 30, 2014, Entergy had contributed $138.1 million to its pension plans.  Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2014:

	Entergy Arkansas		Entergy Gulf States Louisiana		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas		System Energy
	(In Thousands)
Expected 2014 pension contributions		$93,999		$31,119		$53,047		$21,540		$10,495		$18,302		$21,388
Pension contributions made through June 2014		$32,746		$10,377		$18,882		$7,504		$3,641		$5,889		$7,300
Remaining estimated pension contributions to be made in 2014		$61,253		$20,742		$34,165		$14,036		$6,854		$12,413		$14,088

Entergy Gulf States Louisiana [Member]

Retirement And Other Postretirement Benefits

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

Components of Qualified Net Pension Cost

Entergy’s qualified pension cost, including amounts capitalized, for the second quarters of 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$35,109			$44,051
Interest cost on projected benefit obligation	72,519			65,266
Expected return on assets	(90,366		)	(81,748		)
Amortization of prior service cost	400			567
Amortization of loss	36,274			54,951
Net pension costs		$53,936			$83,087

Entergy’s qualified pension cost, including amounts capitalized, for the six months ended June 30, 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$70,218			$88,102
Interest cost on projected benefit obligation	145,038			130,532
Expected return on assets	(180,732		)	(163,496		)
Amortization of prior service cost	800			1,134
Amortization of loss	72,548			109,902
Net pension costs		$107,872			$166,174

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the second quarters of 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$5,023			$2,881			$3,546			$1,523			$666			$1,285			$1,446
Interest cost on projected
benefit obligation	14,884			7,278			9,467			4,318			2,041			4,437			3,390
Expected return on assets	(18,305		)	(9,488		)	(11,449		)	(5,698		)	(2,505		)	(5,931		)	(4,155		)
Amortization of loss	8,989			3,981			6,131			2,354			1,449			2,339			2,375
Net pension cost		$10,591			$4,652			$7,695			$2,497			$1,651			$2,130			$3,056

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$6,371			$3,599			$4,334			$1,842			$832			$1,637			$1,836
Interest cost on projected
benefit obligation	13,550			6,657			8,644			3,930			1,849			4,055			3,016
Expected return on assets	(16,717		)	(8,734		)	(10,454		)	(5,279		)	(2,270		)	(5,566		)	(4,299		)
Amortization of prior service cost	6			2			21			2			—			2			3
Amortization of loss	12,543			5,934			8,727			3,344			2,011			3,373			2,429
Net pension cost		$15,753			$7,458			$11,272			$3,839			$2,422			$3,501			$2,985

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the six months ended June 30, 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$10,046			$5,762			$7,092			$3,046			$1,332			$2,570			$2,892
Interest cost on projected
benefit obligation	29,768			14,556			18,934			8,636			4,082			8,874			6,780
Expected return on assets	(36,610		)	(18,976		)	(22,898		)	(11,396		)	(5,010		)	(11,862		)	(8,310		)
Amortization of loss	17,978			7,962			12,262			4,708			2,898			4,678			4,750
Net pension cost		$21,182			$9,304			$15,390			$4,994			$3,302			$4,260			$6,112

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$12,742			$7,198			$8,668			$3,684			$1,664			$3,274			$3,672
Interest cost on projected
benefit obligation	27,100			13,314			17,288			7,860			3,698			8,110			6,032
Expected return on assets	(33,434		)	(17,468		)	(20,908		)	(10,558		)	(4,540		)	(11,132		)	(8,598		)
Amortization of prior service
cost	12			4			42			4			—			4			6
Amortization of loss	25,087			11,867			17,454			6,688			4,022			6,746			4,858
Net pension cost		$31,507			$14,915			$22,544			$7,678			$4,844			$7,002			$5,970

Non-Qualified Net Pension Cost

Entergy recognized $9.1 million and $5.5 million in pension cost for its non-qualified pension plans in the second quarters of 2014 and 2013, respectively. Reflected in the pension cost for non-qualified pension plans in the second quarter 2014 is a $4.8 million settlement charge recognized in June 2014 related to the payment of lump sum benefits out of the plan. Entergy recognized $19.1 million and $10.9 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2014 and 2013, respectively. Reflected in the pension costs for non-qualified pension plans for the six months ended June 30, 2014 is a $10.2 million settlement charge recognized in March and June 2014 related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans in the second quarters of 2014 and 2013:

	Entergy Arkansas		Entergy Gulf States Louisiana		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
Non-qualified pension cost  second quarter 2014		$119		$33		$1		$48		$24		$119
Non-qualified pension cost  second quarter 2013		$102		$37		$3		$46		$22		$148

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the six months ended June 30, 2014 and 2013:

	Entergy Arkansas		Entergy Gulf States Louisiana		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
Non-qualified pension cost  six months ended  June 30, 2014		$280		$66		$2		$96		$47		$244
Non-qualified pension cost  six months ended  June 30, 2013		$205		$75		$6		$93		$45		$297

Reflected in Entergy Arkansas’s non-qualified pension costs in the second quarter 2014 is $11 thousand in settlement charges recognized in June 2014 related to the payment of lump sum benefits out of the plan. Reflected in Entergy Arkansas’s and Entergy Texas’s non-qualified pension costs for the six months ended June 30, 2014 are $62 thousand and $6 thousand, respectively, in settlement charges recognized in March and June 2014 related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefit Cost

Entergy’s other postretirement benefit cost, including amounts capitalized, for the second quarters of 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$10,873			$18,917
Interest cost on accumulated postretirement benefit obligation (APBO)	17,960			19,766
Expected return on assets	(11,197		)	(9,950		)
Amortization of prior service credit	(7,898		)	(3,334		)
Amortization of loss	2,786			11,304
Net other postretirement benefit cost		$12,524			$36,703

Entergy’s other postretirement benefit cost, including amounts capitalized, for the six months ended June 30, 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$21,746			$37,834
Interest cost on accumulated postretirement benefit obligation (APBO)	35,920			39,532
Expected return on assets	(22,394		)	(19,900		)
Amortization of prior service credit	(15,796		)	(6,668		)
Amortization of loss	5,572			22,608
Net other postretirement benefit cost		$25,048			$73,406

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the second quarters of 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$1,489			$1,224			$1,130			$475			$217			$595			$515
Interest cost on APBO	3,065			2,095			2,066			914			701			1,413			653
Expected return on assets	(4,784		)	—			—			(1,443		)	(1,119		)	(2,590		)	(932		)
Amortization of prior service
credit	(610		)	(559		)	(844		)	(229		)	(177		)	(325		)	(206		)
Amortization of loss	317			303			378			37			14			200			111
Net other postretirement
benefit cost		($523	)		$3,063			$2,730			($246	)		($364	)		($707	)		$141

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$2,414			$2,001			$2,172			$819			$447			$950			$907
Interest cost on APBO	3,360			2,226			2,349			1,074			785			1,515			729
Expected return on assets	(4,149		)	—			—			(1,317		)	(1,014		)	(2,321		)	(825		)
Amortization of prior service
cost/(credit)	(133		)	(206		)	(62		)	(35		)	10			(107		)	(16		)
Amortization of loss	2,042			1,173			1,286			663			397			975			479
Net other postretirement
benefit cost		$3,534			$5,194			$5,745			$1,204			$625			$1,012			$1,274

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the six months ended June 30, 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$2,978			$2,448			$2,260			$950			$434			$1,190			$1,030
Interest cost on APBO	6,130			4,190			4,132			1,828			1,402			2,826			1,306
Expected return on assets	(9,568		)	—			—			(2,886		)	(2,238		)	(5,180		)	(1,864		)
Amortization of prior service
credit	(1,220		)	(1,118		)	(1,688		)	(458		)	(354		)	(650		)	(412		)
Amortization of loss	634			606			756			74			28			400			222
Net other postretirement
benefit cost		($1,046	)		$6,126			$5,460			($492	)		($728	)		($1,414	)		$282

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$4,828			$4,002			$4,344			$1,638			$894			$1,900			$1,814
Interest cost on APBO	6,720			4,452			4,698			2,148			1,570			3,030			1,458
Expected return on assets	(8,298		)	—			—			(2,634		)	(2,028		)	(4,642		)	(1,650		)
Amortization of prior service
cost/(credit)	(266		)	(412		)	(124		)	(70		)	20			(214		)	(32		)
Amortization of loss	4,083			2,347			2,573			1,325			793			1,951			958
Net other postretirement
benefit cost		$7,067			$10,389			$11,491			$2,407			$1,249			$2,025			$2,548

Reclassification out of Accumulated Other Comprehensive Income

Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the second quarters of 2014 and 2013:

2014	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($389	)		$5,570			($106	)		$5,075
Amortization of loss	(6,734		)	(1,673		)	(563		)	(8,970		)
Settlement loss	—			—			(1,386		)	(1,386		)
		($7,123	)		$3,897			($2,055	)		($5,281	)
Entergy Gulf States Louisiana
Amortization of prior service cost		$—			$559			$—			$559
Amortization of loss	(477		)	(303		)	(1		)	(781		)
		($477	)		$256			($1	)		($222	)
Entergy Louisiana
Amortization of prior service cost		$—			$845			$—			$845
Amortization of loss	—			(378		)	—			(378		)
		$—			$467			$—			$467

2013	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($503	)		$3,007			($121	)		$2,383
Amortization of loss	(11,845		)	(5,485		)	(717		)	(18,047		)
		($12,348	)		($2,478	)		($838	)		($15,664	)
Entergy Gulf States Louisiana
Amortization of prior service cost		($1	)		$206			$—			$205
Amortization of loss	(771		)	(1,172		)	(2		)	(1,945		)
		($772	)		($966	)		($2	)		($1,740	)
Entergy Louisiana
Amortization of prior service cost		$—			$62			$—			$62
Amortization of loss	—			(1,287		)	—			(1,287		)
		$—			($1,225	)		$—			($1,225	)

Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the six months ended June 30, 2014 and 2013:

2014	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($778	)		$11,141			($210	)		$10,153
Amortization of loss	(13,468		)	(3,346		)	(1,137		)	(17,951		)
Settlement loss	—			—			(2,548		)	(2,548		)
		($14,246	)		$7,795			($3,895	)		($10,346	)
Entergy Gulf States Louisiana
Amortization of prior service cost		$—			$1,118			$—			$1,118
Amortization of loss	(955		)	(606		)	(2		)	(1,563		)
		($955	)		$512			($2	)		($445	)
Entergy Louisiana
Amortization of prior service cost		$—			$1,689			$—			$1,689
Amortization of loss	—			(756		)	—			(756		)
		$—			$933			$—			$933

2013	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($1,005	)		$6,014			($242	)		$4,767
Amortization of loss	(23,690		)	(10,971		)	(1,434		)	(36,095		)
		($24,695	)		($4,957	)		($1,676	)		($31,328	)
Entergy Gulf States Louisiana
Amortization of prior service cost		($1	)		$412			$—			$411
Amortization of loss	(1,542		)	(2,346		)	(4		)	(3,892		)
		($1,543	)		($1,934	)		($4	)		($3,481	)
Entergy Louisiana
Amortization of prior service cost		$—			$124			$—			$124
Amortization of loss	—			(2,574		)	—			(2,574		)
		$—			($2,450	)		$—			($2,450	)

Employer Contributions

Based on current assumptions, Entergy expects to contribute $400 million to its qualified pension plans in 2014.  As of June 30, 2014, Entergy had contributed $138.1 million to its pension plans.  Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2014:

	Entergy Arkansas		Entergy Gulf States Louisiana		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas		System Energy
	(In Thousands)
Expected 2014 pension contributions		$93,999		$31,119		$53,047		$21,540		$10,495		$18,302		$21,388
Pension contributions made through June 2014		$32,746		$10,377		$18,882		$7,504		$3,641		$5,889		$7,300
Remaining estimated pension contributions to be made in 2014		$61,253		$20,742		$34,165		$14,036		$6,854		$12,413		$14,088

Entergy Louisiana [Member]

Retirement And Other Postretirement Benefits

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

Components of Qualified Net Pension Cost

Entergy’s qualified pension cost, including amounts capitalized, for the second quarters of 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$35,109			$44,051
Interest cost on projected benefit obligation	72,519			65,266
Expected return on assets	(90,366		)	(81,748		)
Amortization of prior service cost	400			567
Amortization of loss	36,274			54,951
Net pension costs		$53,936			$83,087

Entergy’s qualified pension cost, including amounts capitalized, for the six months ended June 30, 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$70,218			$88,102
Interest cost on projected benefit obligation	145,038			130,532
Expected return on assets	(180,732		)	(163,496		)
Amortization of prior service cost	800			1,134
Amortization of loss	72,548			109,902
Net pension costs		$107,872			$166,174

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the second quarters of 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$5,023			$2,881			$3,546			$1,523			$666			$1,285			$1,446
Interest cost on projected
benefit obligation	14,884			7,278			9,467			4,318			2,041			4,437			3,390
Expected return on assets	(18,305		)	(9,488		)	(11,449		)	(5,698		)	(2,505		)	(5,931		)	(4,155		)
Amortization of loss	8,989			3,981			6,131			2,354			1,449			2,339			2,375
Net pension cost		$10,591			$4,652			$7,695			$2,497			$1,651			$2,130			$3,056

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$6,371			$3,599			$4,334			$1,842			$832			$1,637			$1,836
Interest cost on projected
benefit obligation	13,550			6,657			8,644			3,930			1,849			4,055			3,016
Expected return on assets	(16,717		)	(8,734		)	(10,454		)	(5,279		)	(2,270		)	(5,566		)	(4,299		)
Amortization of prior service cost	6			2			21			2			—			2			3
Amortization of loss	12,543			5,934			8,727			3,344			2,011			3,373			2,429
Net pension cost		$15,753			$7,458			$11,272			$3,839			$2,422			$3,501			$2,985

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the six months ended June 30, 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$10,046			$5,762			$7,092			$3,046			$1,332			$2,570			$2,892
Interest cost on projected
benefit obligation	29,768			14,556			18,934			8,636			4,082			8,874			6,780
Expected return on assets	(36,610		)	(18,976		)	(22,898		)	(11,396		)	(5,010		)	(11,862		)	(8,310		)
Amortization of loss	17,978			7,962			12,262			4,708			2,898			4,678			4,750
Net pension cost		$21,182			$9,304			$15,390			$4,994			$3,302			$4,260			$6,112

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$12,742			$7,198			$8,668			$3,684			$1,664			$3,274			$3,672
Interest cost on projected
benefit obligation	27,100			13,314			17,288			7,860			3,698			8,110			6,032
Expected return on assets	(33,434		)	(17,468		)	(20,908		)	(10,558		)	(4,540		)	(11,132		)	(8,598		)
Amortization of prior service
cost	12			4			42			4			—			4			6
Amortization of loss	25,087			11,867			17,454			6,688			4,022			6,746			4,858
Net pension cost		$31,507			$14,915			$22,544			$7,678			$4,844			$7,002			$5,970

Non-Qualified Net Pension Cost

Entergy recognized $9.1 million and $5.5 million in pension cost for its non-qualified pension plans in the second quarters of 2014 and 2013, respectively. Reflected in the pension cost for non-qualified pension plans in the second quarter 2014 is a $4.8 million settlement charge recognized in June 2014 related to the payment of lump sum benefits out of the plan. Entergy recognized $19.1 million and $10.9 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2014 and 2013, respectively. Reflected in the pension costs for non-qualified pension plans for the six months ended June 30, 2014 is a $10.2 million settlement charge recognized in March and June 2014 related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans in the second quarters of 2014 and 2013:

	Entergy Arkansas		Entergy Gulf States Louisiana		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
Non-qualified pension cost  second quarter 2014		$119		$33		$1		$48		$24		$119
Non-qualified pension cost  second quarter 2013		$102		$37		$3		$46		$22		$148

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the six months ended June 30, 2014 and 2013:

	Entergy Arkansas		Entergy Gulf States Louisiana		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
Non-qualified pension cost  six months ended  June 30, 2014		$280		$66		$2		$96		$47		$244
Non-qualified pension cost  six months ended  June 30, 2013		$205		$75		$6		$93		$45		$297

Reflected in Entergy Arkansas’s non-qualified pension costs in the second quarter 2014 is $11 thousand in settlement charges recognized in June 2014 related to the payment of lump sum benefits out of the plan. Reflected in Entergy Arkansas’s and Entergy Texas’s non-qualified pension costs for the six months ended June 30, 2014 are $62 thousand and $6 thousand, respectively, in settlement charges recognized in March and June 2014 related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefit Cost

Entergy’s other postretirement benefit cost, including amounts capitalized, for the second quarters of 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$10,873			$18,917
Interest cost on accumulated postretirement benefit obligation (APBO)	17,960			19,766
Expected return on assets	(11,197		)	(9,950		)
Amortization of prior service credit	(7,898		)	(3,334		)
Amortization of loss	2,786			11,304
Net other postretirement benefit cost		$12,524			$36,703

Entergy’s other postretirement benefit cost, including amounts capitalized, for the six months ended June 30, 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$21,746			$37,834
Interest cost on accumulated postretirement benefit obligation (APBO)	35,920			39,532
Expected return on assets	(22,394		)	(19,900		)
Amortization of prior service credit	(15,796		)	(6,668		)
Amortization of loss	5,572			22,608
Net other postretirement benefit cost		$25,048			$73,406

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the second quarters of 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$1,489			$1,224			$1,130			$475			$217			$595			$515
Interest cost on APBO	3,065			2,095			2,066			914			701			1,413			653
Expected return on assets	(4,784		)	—			—			(1,443		)	(1,119		)	(2,590		)	(932		)
Amortization of prior service
credit	(610		)	(559		)	(844		)	(229		)	(177		)	(325		)	(206		)
Amortization of loss	317			303			378			37			14			200			111
Net other postretirement
benefit cost		($523	)		$3,063			$2,730			($246	)		($364	)		($707	)		$141

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$2,414			$2,001			$2,172			$819			$447			$950			$907
Interest cost on APBO	3,360			2,226			2,349			1,074			785			1,515			729
Expected return on assets	(4,149		)	—			—			(1,317		)	(1,014		)	(2,321		)	(825		)
Amortization of prior service
cost/(credit)	(133		)	(206		)	(62		)	(35		)	10			(107		)	(16		)
Amortization of loss	2,042			1,173			1,286			663			397			975			479
Net other postretirement
benefit cost		$3,534			$5,194			$5,745			$1,204			$625			$1,012			$1,274

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the six months ended June 30, 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$2,978			$2,448			$2,260			$950			$434			$1,190			$1,030
Interest cost on APBO	6,130			4,190			4,132			1,828			1,402			2,826			1,306
Expected return on assets	(9,568		)	—			—			(2,886		)	(2,238		)	(5,180		)	(1,864		)
Amortization of prior service
credit	(1,220		)	(1,118		)	(1,688		)	(458		)	(354		)	(650		)	(412		)
Amortization of loss	634			606			756			74			28			400			222
Net other postretirement
benefit cost		($1,046	)		$6,126			$5,460			($492	)		($728	)		($1,414	)		$282

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$4,828			$4,002			$4,344			$1,638			$894			$1,900			$1,814
Interest cost on APBO	6,720			4,452			4,698			2,148			1,570			3,030			1,458
Expected return on assets	(8,298		)	—			—			(2,634		)	(2,028		)	(4,642		)	(1,650		)
Amortization of prior service
cost/(credit)	(266		)	(412		)	(124		)	(70		)	20			(214		)	(32		)
Amortization of loss	4,083			2,347			2,573			1,325			793			1,951			958
Net other postretirement
benefit cost		$7,067			$10,389			$11,491			$2,407			$1,249			$2,025			$2,548

Reclassification out of Accumulated Other Comprehensive Income

Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the second quarters of 2014 and 2013:

2014	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($389	)		$5,570			($106	)		$5,075
Amortization of loss	(6,734		)	(1,673		)	(563		)	(8,970		)
Settlement loss	—			—			(1,386		)	(1,386		)
		($7,123	)		$3,897			($2,055	)		($5,281	)
Entergy Gulf States Louisiana
Amortization of prior service cost		$—			$559			$—			$559
Amortization of loss	(477		)	(303		)	(1		)	(781		)
		($477	)		$256			($1	)		($222	)
Entergy Louisiana
Amortization of prior service cost		$—			$845			$—			$845
Amortization of loss	—			(378		)	—			(378		)
		$—			$467			$—			$467

2013	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($503	)		$3,007			($121	)		$2,383
Amortization of loss	(11,845		)	(5,485		)	(717		)	(18,047		)
		($12,348	)		($2,478	)		($838	)		($15,664	)
Entergy Gulf States Louisiana
Amortization of prior service cost		($1	)		$206			$—			$205
Amortization of loss	(771		)	(1,172		)	(2		)	(1,945		)
		($772	)		($966	)		($2	)		($1,740	)
Entergy Louisiana
Amortization of prior service cost		$—			$62			$—			$62
Amortization of loss	—			(1,287		)	—			(1,287		)
		$—			($1,225	)		$—			($1,225	)

Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the six months ended June 30, 2014 and 2013:

2014	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($778	)		$11,141			($210	)		$10,153
Amortization of loss	(13,468		)	(3,346		)	(1,137		)	(17,951		)
Settlement loss	—			—			(2,548		)	(2,548		)
		($14,246	)		$7,795			($3,895	)		($10,346	)
Entergy Gulf States Louisiana
Amortization of prior service cost		$—			$1,118			$—			$1,118
Amortization of loss	(955		)	(606		)	(2		)	(1,563		)
		($955	)		$512			($2	)		($445	)
Entergy Louisiana
Amortization of prior service cost		$—			$1,689			$—			$1,689
Amortization of loss	—			(756		)	—			(756		)
		$—			$933			$—			$933

2013	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($1,005	)		$6,014			($242	)		$4,767
Amortization of loss	(23,690		)	(10,971		)	(1,434		)	(36,095		)
		($24,695	)		($4,957	)		($1,676	)		($31,328	)
Entergy Gulf States Louisiana
Amortization of prior service cost		($1	)		$412			$—			$411
Amortization of loss	(1,542		)	(2,346		)	(4		)	(3,892		)
		($1,543	)		($1,934	)		($4	)		($3,481	)
Entergy Louisiana
Amortization of prior service cost		$—			$124			$—			$124
Amortization of loss	—			(2,574		)	—			(2,574		)
		$—			($2,450	)		$—			($2,450	)

Employer Contributions

Based on current assumptions, Entergy expects to contribute $400 million to its qualified pension plans in 2014.  As of June 30, 2014, Entergy had contributed $138.1 million to its pension plans.  Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2014:

	Entergy Arkansas		Entergy Gulf States Louisiana		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas		System Energy
	(In Thousands)
Expected 2014 pension contributions		$93,999		$31,119		$53,047		$21,540		$10,495		$18,302		$21,388
Pension contributions made through June 2014		$32,746		$10,377		$18,882		$7,504		$3,641		$5,889		$7,300
Remaining estimated pension contributions to be made in 2014		$61,253		$20,742		$34,165		$14,036		$6,854		$12,413		$14,088

Entergy Mississippi [Member]

Retirement And Other Postretirement Benefits

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

Components of Qualified Net Pension Cost

Entergy’s qualified pension cost, including amounts capitalized, for the second quarters of 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$35,109			$44,051
Interest cost on projected benefit obligation	72,519			65,266
Expected return on assets	(90,366		)	(81,748		)
Amortization of prior service cost	400			567
Amortization of loss	36,274			54,951
Net pension costs		$53,936			$83,087

Entergy’s qualified pension cost, including amounts capitalized, for the six months ended June 30, 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$70,218			$88,102
Interest cost on projected benefit obligation	145,038			130,532
Expected return on assets	(180,732		)	(163,496		)
Amortization of prior service cost	800			1,134
Amortization of loss	72,548			109,902
Net pension costs		$107,872			$166,174

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the second quarters of 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$5,023			$2,881			$3,546			$1,523			$666			$1,285			$1,446
Interest cost on projected
benefit obligation	14,884			7,278			9,467			4,318			2,041			4,437			3,390
Expected return on assets	(18,305		)	(9,488		)	(11,449		)	(5,698		)	(2,505		)	(5,931		)	(4,155		)
Amortization of loss	8,989			3,981			6,131			2,354			1,449			2,339			2,375
Net pension cost		$10,591			$4,652			$7,695			$2,497			$1,651			$2,130			$3,056

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$6,371			$3,599			$4,334			$1,842			$832			$1,637			$1,836
Interest cost on projected
benefit obligation	13,550			6,657			8,644			3,930			1,849			4,055			3,016
Expected return on assets	(16,717		)	(8,734		)	(10,454		)	(5,279		)	(2,270		)	(5,566		)	(4,299		)
Amortization of prior service cost	6			2			21			2			—			2			3
Amortization of loss	12,543			5,934			8,727			3,344			2,011			3,373			2,429
Net pension cost		$15,753			$7,458			$11,272			$3,839			$2,422			$3,501			$2,985

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the six months ended June 30, 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$10,046			$5,762			$7,092			$3,046			$1,332			$2,570			$2,892
Interest cost on projected
benefit obligation	29,768			14,556			18,934			8,636			4,082			8,874			6,780
Expected return on assets	(36,610		)	(18,976		)	(22,898		)	(11,396		)	(5,010		)	(11,862		)	(8,310		)
Amortization of loss	17,978			7,962			12,262			4,708			2,898			4,678			4,750
Net pension cost		$21,182			$9,304			$15,390			$4,994			$3,302			$4,260			$6,112

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$12,742			$7,198			$8,668			$3,684			$1,664			$3,274			$3,672
Interest cost on projected
benefit obligation	27,100			13,314			17,288			7,860			3,698			8,110			6,032
Expected return on assets	(33,434		)	(17,468		)	(20,908		)	(10,558		)	(4,540		)	(11,132		)	(8,598		)
Amortization of prior service
cost	12			4			42			4			—			4			6
Amortization of loss	25,087			11,867			17,454			6,688			4,022			6,746			4,858
Net pension cost		$31,507			$14,915			$22,544			$7,678			$4,844			$7,002			$5,970

Non-Qualified Net Pension Cost

Entergy recognized $9.1 million and $5.5 million in pension cost for its non-qualified pension plans in the second quarters of 2014 and 2013, respectively. Reflected in the pension cost for non-qualified pension plans in the second quarter 2014 is a $4.8 million settlement charge recognized in June 2014 related to the payment of lump sum benefits out of the plan. Entergy recognized $19.1 million and $10.9 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2014 and 2013, respectively. Reflected in the pension costs for non-qualified pension plans for the six months ended June 30, 2014 is a $10.2 million settlement charge recognized in March and June 2014 related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans in the second quarters of 2014 and 2013:

	Entergy Arkansas		Entergy Gulf States Louisiana		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
Non-qualified pension cost  second quarter 2014		$119		$33		$1		$48		$24		$119
Non-qualified pension cost  second quarter 2013		$102		$37		$3		$46		$22		$148

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the six months ended June 30, 2014 and 2013:

	Entergy Arkansas		Entergy Gulf States Louisiana		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
Non-qualified pension cost  six months ended  June 30, 2014		$280		$66		$2		$96		$47		$244
Non-qualified pension cost  six months ended  June 30, 2013		$205		$75		$6		$93		$45		$297

Reflected in Entergy Arkansas’s non-qualified pension costs in the second quarter 2014 is $11 thousand in settlement charges recognized in June 2014 related to the payment of lump sum benefits out of the plan. Reflected in Entergy Arkansas’s and Entergy Texas’s non-qualified pension costs for the six months ended June 30, 2014 are $62 thousand and $6 thousand, respectively, in settlement charges recognized in March and June 2014 related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefit Cost

Entergy’s other postretirement benefit cost, including amounts capitalized, for the second quarters of 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$10,873			$18,917
Interest cost on accumulated postretirement benefit obligation (APBO)	17,960			19,766
Expected return on assets	(11,197		)	(9,950		)
Amortization of prior service credit	(7,898		)	(3,334		)
Amortization of loss	2,786			11,304
Net other postretirement benefit cost		$12,524			$36,703

Entergy’s other postretirement benefit cost, including amounts capitalized, for the six months ended June 30, 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$21,746			$37,834
Interest cost on accumulated postretirement benefit obligation (APBO)	35,920			39,532
Expected return on assets	(22,394		)	(19,900		)
Amortization of prior service credit	(15,796		)	(6,668		)
Amortization of loss	5,572			22,608
Net other postretirement benefit cost		$25,048			$73,406

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the second quarters of 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$1,489			$1,224			$1,130			$475			$217			$595			$515
Interest cost on APBO	3,065			2,095			2,066			914			701			1,413			653
Expected return on assets	(4,784		)	—			—			(1,443		)	(1,119		)	(2,590		)	(932		)
Amortization of prior service
credit	(610		)	(559		)	(844		)	(229		)	(177		)	(325		)	(206		)
Amortization of loss	317			303			378			37			14			200			111
Net other postretirement
benefit cost		($523	)		$3,063			$2,730			($246	)		($364	)		($707	)		$141

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$2,414			$2,001			$2,172			$819			$447			$950			$907
Interest cost on APBO	3,360			2,226			2,349			1,074			785			1,515			729
Expected return on assets	(4,149		)	—			—			(1,317		)	(1,014		)	(2,321		)	(825		)
Amortization of prior service
cost/(credit)	(133		)	(206		)	(62		)	(35		)	10			(107		)	(16		)
Amortization of loss	2,042			1,173			1,286			663			397			975			479
Net other postretirement
benefit cost		$3,534			$5,194			$5,745			$1,204			$625			$1,012			$1,274

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the six months ended June 30, 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$2,978			$2,448			$2,260			$950			$434			$1,190			$1,030
Interest cost on APBO	6,130			4,190			4,132			1,828			1,402			2,826			1,306
Expected return on assets	(9,568		)	—			—			(2,886		)	(2,238		)	(5,180		)	(1,864		)
Amortization of prior service
credit	(1,220		)	(1,118		)	(1,688		)	(458		)	(354		)	(650		)	(412		)
Amortization of loss	634			606			756			74			28			400			222
Net other postretirement
benefit cost		($1,046	)		$6,126			$5,460			($492	)		($728	)		($1,414	)		$282

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$4,828			$4,002			$4,344			$1,638			$894			$1,900			$1,814
Interest cost on APBO	6,720			4,452			4,698			2,148			1,570			3,030			1,458
Expected return on assets	(8,298		)	—			—			(2,634		)	(2,028		)	(4,642		)	(1,650		)
Amortization of prior service
cost/(credit)	(266		)	(412		)	(124		)	(70		)	20			(214		)	(32		)
Amortization of loss	4,083			2,347			2,573			1,325			793			1,951			958
Net other postretirement
benefit cost		$7,067			$10,389			$11,491			$2,407			$1,249			$2,025			$2,548

Reclassification out of Accumulated Other Comprehensive Income

Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the second quarters of 2014 and 2013:

2014	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($389	)		$5,570			($106	)		$5,075
Amortization of loss	(6,734		)	(1,673		)	(563		)	(8,970		)
Settlement loss	—			—			(1,386		)	(1,386		)
		($7,123	)		$3,897			($2,055	)		($5,281	)
Entergy Gulf States Louisiana
Amortization of prior service cost		$—			$559			$—			$559
Amortization of loss	(477		)	(303		)	(1		)	(781		)
		($477	)		$256			($1	)		($222	)
Entergy Louisiana
Amortization of prior service cost		$—			$845			$—			$845
Amortization of loss	—			(378		)	—			(378		)
		$—			$467			$—			$467

2013	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($503	)		$3,007			($121	)		$2,383
Amortization of loss	(11,845		)	(5,485		)	(717		)	(18,047		)
		($12,348	)		($2,478	)		($838	)		($15,664	)
Entergy Gulf States Louisiana
Amortization of prior service cost		($1	)		$206			$—			$205
Amortization of loss	(771		)	(1,172		)	(2		)	(1,945		)
		($772	)		($966	)		($2	)		($1,740	)
Entergy Louisiana
Amortization of prior service cost		$—			$62			$—			$62
Amortization of loss	—			(1,287		)	—			(1,287		)
		$—			($1,225	)		$—			($1,225	)

Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the six months ended June 30, 2014 and 2013:

2014	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($778	)		$11,141			($210	)		$10,153
Amortization of loss	(13,468		)	(3,346		)	(1,137		)	(17,951		)
Settlement loss	—			—			(2,548		)	(2,548		)
		($14,246	)		$7,795			($3,895	)		($10,346	)
Entergy Gulf States Louisiana
Amortization of prior service cost		$—			$1,118			$—			$1,118
Amortization of loss	(955		)	(606		)	(2		)	(1,563		)
		($955	)		$512			($2	)		($445	)
Entergy Louisiana
Amortization of prior service cost		$—			$1,689			$—			$1,689
Amortization of loss	—			(756		)	—			(756		)
		$—			$933			$—			$933

2013	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($1,005	)		$6,014			($242	)		$4,767
Amortization of loss	(23,690		)	(10,971		)	(1,434		)	(36,095		)
		($24,695	)		($4,957	)		($1,676	)		($31,328	)
Entergy Gulf States Louisiana
Amortization of prior service cost		($1	)		$412			$—			$411
Amortization of loss	(1,542		)	(2,346		)	(4		)	(3,892		)
		($1,543	)		($1,934	)		($4	)		($3,481	)
Entergy Louisiana
Amortization of prior service cost		$—			$124			$—			$124
Amortization of loss	—			(2,574		)	—			(2,574		)
		$—			($2,450	)		$—			($2,450	)

Employer Contributions

Based on current assumptions, Entergy expects to contribute $400 million to its qualified pension plans in 2014.  As of June 30, 2014, Entergy had contributed $138.1 million to its pension plans.  Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2014:

	Entergy Arkansas		Entergy Gulf States Louisiana		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas		System Energy
	(In Thousands)
Expected 2014 pension contributions		$93,999		$31,119		$53,047		$21,540		$10,495		$18,302		$21,388
Pension contributions made through June 2014		$32,746		$10,377		$18,882		$7,504		$3,641		$5,889		$7,300
Remaining estimated pension contributions to be made in 2014		$61,253		$20,742		$34,165		$14,036		$6,854		$12,413		$14,088

Entergy New Orleans [Member]

Retirement And Other Postretirement Benefits

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

Components of Qualified Net Pension Cost

Entergy’s qualified pension cost, including amounts capitalized, for the second quarters of 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$35,109			$44,051
Interest cost on projected benefit obligation	72,519			65,266
Expected return on assets	(90,366		)	(81,748		)
Amortization of prior service cost	400			567
Amortization of loss	36,274			54,951
Net pension costs		$53,936			$83,087

Entergy’s qualified pension cost, including amounts capitalized, for the six months ended June 30, 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$70,218			$88,102
Interest cost on projected benefit obligation	145,038			130,532
Expected return on assets	(180,732		)	(163,496		)
Amortization of prior service cost	800			1,134
Amortization of loss	72,548			109,902
Net pension costs		$107,872			$166,174

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the second quarters of 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$5,023			$2,881			$3,546			$1,523			$666			$1,285			$1,446
Interest cost on projected
benefit obligation	14,884			7,278			9,467			4,318			2,041			4,437			3,390
Expected return on assets	(18,305		)	(9,488		)	(11,449		)	(5,698		)	(2,505		)	(5,931		)	(4,155		)
Amortization of loss	8,989			3,981			6,131			2,354			1,449			2,339			2,375
Net pension cost		$10,591			$4,652			$7,695			$2,497			$1,651			$2,130			$3,056

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$6,371			$3,599			$4,334			$1,842			$832			$1,637			$1,836
Interest cost on projected
benefit obligation	13,550			6,657			8,644			3,930			1,849			4,055			3,016
Expected return on assets	(16,717		)	(8,734		)	(10,454		)	(5,279		)	(2,270		)	(5,566		)	(4,299		)
Amortization of prior service cost	6			2			21			2			—			2			3
Amortization of loss	12,543			5,934			8,727			3,344			2,011			3,373			2,429
Net pension cost		$15,753			$7,458			$11,272			$3,839			$2,422			$3,501			$2,985

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the six months ended June 30, 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$10,046			$5,762			$7,092			$3,046			$1,332			$2,570			$2,892
Interest cost on projected
benefit obligation	29,768			14,556			18,934			8,636			4,082			8,874			6,780
Expected return on assets	(36,610		)	(18,976		)	(22,898		)	(11,396		)	(5,010		)	(11,862		)	(8,310		)
Amortization of loss	17,978			7,962			12,262			4,708			2,898			4,678			4,750
Net pension cost		$21,182			$9,304			$15,390			$4,994			$3,302			$4,260			$6,112

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$12,742			$7,198			$8,668			$3,684			$1,664			$3,274			$3,672
Interest cost on projected
benefit obligation	27,100			13,314			17,288			7,860			3,698			8,110			6,032
Expected return on assets	(33,434		)	(17,468		)	(20,908		)	(10,558		)	(4,540		)	(11,132		)	(8,598		)
Amortization of prior service
cost	12			4			42			4			—			4			6
Amortization of loss	25,087			11,867			17,454			6,688			4,022			6,746			4,858
Net pension cost		$31,507			$14,915			$22,544			$7,678			$4,844			$7,002			$5,970

Non-Qualified Net Pension Cost

Entergy recognized $9.1 million and $5.5 million in pension cost for its non-qualified pension plans in the second quarters of 2014 and 2013, respectively. Reflected in the pension cost for non-qualified pension plans in the second quarter 2014 is a $4.8 million settlement charge recognized in June 2014 related to the payment of lump sum benefits out of the plan. Entergy recognized $19.1 million and $10.9 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2014 and 2013, respectively. Reflected in the pension costs for non-qualified pension plans for the six months ended June 30, 2014 is a $10.2 million settlement charge recognized in March and June 2014 related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans in the second quarters of 2014 and 2013:

	Entergy Arkansas		Entergy Gulf States Louisiana		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
Non-qualified pension cost  second quarter 2014		$119		$33		$1		$48		$24		$119
Non-qualified pension cost  second quarter 2013		$102		$37		$3		$46		$22		$148

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the six months ended June 30, 2014 and 2013:

	Entergy Arkansas		Entergy Gulf States Louisiana		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
Non-qualified pension cost  six months ended  June 30, 2014		$280		$66		$2		$96		$47		$244
Non-qualified pension cost  six months ended  June 30, 2013		$205		$75		$6		$93		$45		$297

Reflected in Entergy Arkansas’s non-qualified pension costs in the second quarter 2014 is $11 thousand in settlement charges recognized in June 2014 related to the payment of lump sum benefits out of the plan. Reflected in Entergy Arkansas’s and Entergy Texas’s non-qualified pension costs for the six months ended June 30, 2014 are $62 thousand and $6 thousand, respectively, in settlement charges recognized in March and June 2014 related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefit Cost

Entergy’s other postretirement benefit cost, including amounts capitalized, for the second quarters of 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$10,873			$18,917
Interest cost on accumulated postretirement benefit obligation (APBO)	17,960			19,766
Expected return on assets	(11,197		)	(9,950		)
Amortization of prior service credit	(7,898		)	(3,334		)
Amortization of loss	2,786			11,304
Net other postretirement benefit cost		$12,524			$36,703

Entergy’s other postretirement benefit cost, including amounts capitalized, for the six months ended June 30, 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$21,746			$37,834
Interest cost on accumulated postretirement benefit obligation (APBO)	35,920			39,532
Expected return on assets	(22,394		)	(19,900		)
Amortization of prior service credit	(15,796		)	(6,668		)
Amortization of loss	5,572			22,608
Net other postretirement benefit cost		$25,048			$73,406

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the second quarters of 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$1,489			$1,224			$1,130			$475			$217			$595			$515
Interest cost on APBO	3,065			2,095			2,066			914			701			1,413			653
Expected return on assets	(4,784		)	—			—			(1,443		)	(1,119		)	(2,590		)	(932		)
Amortization of prior service
credit	(610		)	(559		)	(844		)	(229		)	(177		)	(325		)	(206		)
Amortization of loss	317			303			378			37			14			200			111
Net other postretirement
benefit cost		($523	)		$3,063			$2,730			($246	)		($364	)		($707	)		$141

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$2,414			$2,001			$2,172			$819			$447			$950			$907
Interest cost on APBO	3,360			2,226			2,349			1,074			785			1,515			729
Expected return on assets	(4,149		)	—			—			(1,317		)	(1,014		)	(2,321		)	(825		)
Amortization of prior service
cost/(credit)	(133		)	(206		)	(62		)	(35		)	10			(107		)	(16		)
Amortization of loss	2,042			1,173			1,286			663			397			975			479
Net other postretirement
benefit cost		$3,534			$5,194			$5,745			$1,204			$625			$1,012			$1,274

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the six months ended June 30, 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$2,978			$2,448			$2,260			$950			$434			$1,190			$1,030
Interest cost on APBO	6,130			4,190			4,132			1,828			1,402			2,826			1,306
Expected return on assets	(9,568		)	—			—			(2,886		)	(2,238		)	(5,180		)	(1,864		)
Amortization of prior service
credit	(1,220		)	(1,118		)	(1,688		)	(458		)	(354		)	(650		)	(412		)
Amortization of loss	634			606			756			74			28			400			222
Net other postretirement
benefit cost		($1,046	)		$6,126			$5,460			($492	)		($728	)		($1,414	)		$282

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$4,828			$4,002			$4,344			$1,638			$894			$1,900			$1,814
Interest cost on APBO	6,720			4,452			4,698			2,148			1,570			3,030			1,458
Expected return on assets	(8,298		)	—			—			(2,634		)	(2,028		)	(4,642		)	(1,650		)
Amortization of prior service
cost/(credit)	(266		)	(412		)	(124		)	(70		)	20			(214		)	(32		)
Amortization of loss	4,083			2,347			2,573			1,325			793			1,951			958
Net other postretirement
benefit cost		$7,067			$10,389			$11,491			$2,407			$1,249			$2,025			$2,548

Reclassification out of Accumulated Other Comprehensive Income

Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the second quarters of 2014 and 2013:

2014	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($389	)		$5,570			($106	)		$5,075
Amortization of loss	(6,734		)	(1,673		)	(563		)	(8,970		)
Settlement loss	—			—			(1,386		)	(1,386		)
		($7,123	)		$3,897			($2,055	)		($5,281	)
Entergy Gulf States Louisiana
Amortization of prior service cost		$—			$559			$—			$559
Amortization of loss	(477		)	(303		)	(1		)	(781		)
		($477	)		$256			($1	)		($222	)
Entergy Louisiana
Amortization of prior service cost		$—			$845			$—			$845
Amortization of loss	—			(378		)	—			(378		)
		$—			$467			$—			$467

2013	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($503	)		$3,007			($121	)		$2,383
Amortization of loss	(11,845		)	(5,485		)	(717		)	(18,047		)
		($12,348	)		($2,478	)		($838	)		($15,664	)
Entergy Gulf States Louisiana
Amortization of prior service cost		($1	)		$206			$—			$205
Amortization of loss	(771		)	(1,172		)	(2		)	(1,945		)
		($772	)		($966	)		($2	)		($1,740	)
Entergy Louisiana
Amortization of prior service cost		$—			$62			$—			$62
Amortization of loss	—			(1,287		)	—			(1,287		)
		$—			($1,225	)		$—			($1,225	)

Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the six months ended June 30, 2014 and 2013:

2014	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($778	)		$11,141			($210	)		$10,153
Amortization of loss	(13,468		)	(3,346		)	(1,137		)	(17,951		)
Settlement loss	—			—			(2,548		)	(2,548		)
		($14,246	)		$7,795			($3,895	)		($10,346	)
Entergy Gulf States Louisiana
Amortization of prior service cost		$—			$1,118			$—			$1,118
Amortization of loss	(955		)	(606		)	(2		)	(1,563		)
		($955	)		$512			($2	)		($445	)
Entergy Louisiana
Amortization of prior service cost		$—			$1,689			$—			$1,689
Amortization of loss	—			(756		)	—			(756		)
		$—			$933			$—			$933

2013	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($1,005	)		$6,014			($242	)		$4,767
Amortization of loss	(23,690		)	(10,971		)	(1,434		)	(36,095		)
		($24,695	)		($4,957	)		($1,676	)		($31,328	)
Entergy Gulf States Louisiana
Amortization of prior service cost		($1	)		$412			$—			$411
Amortization of loss	(1,542		)	(2,346		)	(4		)	(3,892		)
		($1,543	)		($1,934	)		($4	)		($3,481	)
Entergy Louisiana
Amortization of prior service cost		$—			$124			$—			$124
Amortization of loss	—			(2,574		)	—			(2,574		)
		$—			($2,450	)		$—			($2,450	)

Employer Contributions

Based on current assumptions, Entergy expects to contribute $400 million to its qualified pension plans in 2014.  As of June 30, 2014, Entergy had contributed $138.1 million to its pension plans.  Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2014:

	Entergy Arkansas		Entergy Gulf States Louisiana		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas		System Energy
	(In Thousands)
Expected 2014 pension contributions		$93,999		$31,119		$53,047		$21,540		$10,495		$18,302		$21,388
Pension contributions made through June 2014		$32,746		$10,377		$18,882		$7,504		$3,641		$5,889		$7,300
Remaining estimated pension contributions to be made in 2014		$61,253		$20,742		$34,165		$14,036		$6,854		$12,413		$14,088

Entergy Texas [Member]

Retirement And Other Postretirement Benefits

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

Components of Qualified Net Pension Cost

Entergy’s qualified pension cost, including amounts capitalized, for the second quarters of 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$35,109			$44,051
Interest cost on projected benefit obligation	72,519			65,266
Expected return on assets	(90,366		)	(81,748		)
Amortization of prior service cost	400			567
Amortization of loss	36,274			54,951
Net pension costs		$53,936			$83,087

Entergy’s qualified pension cost, including amounts capitalized, for the six months ended June 30, 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$70,218			$88,102
Interest cost on projected benefit obligation	145,038			130,532
Expected return on assets	(180,732		)	(163,496		)
Amortization of prior service cost	800			1,134
Amortization of loss	72,548			109,902
Net pension costs		$107,872			$166,174

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the second quarters of 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$5,023			$2,881			$3,546			$1,523			$666			$1,285			$1,446
Interest cost on projected
benefit obligation	14,884			7,278			9,467			4,318			2,041			4,437			3,390
Expected return on assets	(18,305		)	(9,488		)	(11,449		)	(5,698		)	(2,505		)	(5,931		)	(4,155		)
Amortization of loss	8,989			3,981			6,131			2,354			1,449			2,339			2,375
Net pension cost		$10,591			$4,652			$7,695			$2,497			$1,651			$2,130			$3,056

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$6,371			$3,599			$4,334			$1,842			$832			$1,637			$1,836
Interest cost on projected
benefit obligation	13,550			6,657			8,644			3,930			1,849			4,055			3,016
Expected return on assets	(16,717		)	(8,734		)	(10,454		)	(5,279		)	(2,270		)	(5,566		)	(4,299		)
Amortization of prior service cost	6			2			21			2			—			2			3
Amortization of loss	12,543			5,934			8,727			3,344			2,011			3,373			2,429
Net pension cost		$15,753			$7,458			$11,272			$3,839			$2,422			$3,501			$2,985

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the six months ended June 30, 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$10,046			$5,762			$7,092			$3,046			$1,332			$2,570			$2,892
Interest cost on projected
benefit obligation	29,768			14,556			18,934			8,636			4,082			8,874			6,780
Expected return on assets	(36,610		)	(18,976		)	(22,898		)	(11,396		)	(5,010		)	(11,862		)	(8,310		)
Amortization of loss	17,978			7,962			12,262			4,708			2,898			4,678			4,750
Net pension cost		$21,182			$9,304			$15,390			$4,994			$3,302			$4,260			$6,112

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$12,742			$7,198			$8,668			$3,684			$1,664			$3,274			$3,672
Interest cost on projected
benefit obligation	27,100			13,314			17,288			7,860			3,698			8,110			6,032
Expected return on assets	(33,434		)	(17,468		)	(20,908		)	(10,558		)	(4,540		)	(11,132		)	(8,598		)
Amortization of prior service
cost	12			4			42			4			—			4			6
Amortization of loss	25,087			11,867			17,454			6,688			4,022			6,746			4,858
Net pension cost		$31,507			$14,915			$22,544			$7,678			$4,844			$7,002			$5,970

Non-Qualified Net Pension Cost

Entergy recognized $9.1 million and $5.5 million in pension cost for its non-qualified pension plans in the second quarters of 2014 and 2013, respectively. Reflected in the pension cost for non-qualified pension plans in the second quarter 2014 is a $4.8 million settlement charge recognized in June 2014 related to the payment of lump sum benefits out of the plan. Entergy recognized $19.1 million and $10.9 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2014 and 2013, respectively. Reflected in the pension costs for non-qualified pension plans for the six months ended June 30, 2014 is a $10.2 million settlement charge recognized in March and June 2014 related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans in the second quarters of 2014 and 2013:

	Entergy Arkansas		Entergy Gulf States Louisiana		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
Non-qualified pension cost  second quarter 2014		$119		$33		$1		$48		$24		$119
Non-qualified pension cost  second quarter 2013		$102		$37		$3		$46		$22		$148

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the six months ended June 30, 2014 and 2013:

	Entergy Arkansas		Entergy Gulf States Louisiana		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
Non-qualified pension cost  six months ended  June 30, 2014		$280		$66		$2		$96		$47		$244
Non-qualified pension cost  six months ended  June 30, 2013		$205		$75		$6		$93		$45		$297

Reflected in Entergy Arkansas’s non-qualified pension costs in the second quarter 2014 is $11 thousand in settlement charges recognized in June 2014 related to the payment of lump sum benefits out of the plan. Reflected in Entergy Arkansas’s and Entergy Texas’s non-qualified pension costs for the six months ended June 30, 2014 are $62 thousand and $6 thousand, respectively, in settlement charges recognized in March and June 2014 related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefit Cost

Entergy’s other postretirement benefit cost, including amounts capitalized, for the second quarters of 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$10,873			$18,917
Interest cost on accumulated postretirement benefit obligation (APBO)	17,960			19,766
Expected return on assets	(11,197		)	(9,950		)
Amortization of prior service credit	(7,898		)	(3,334		)
Amortization of loss	2,786			11,304
Net other postretirement benefit cost		$12,524			$36,703

Entergy’s other postretirement benefit cost, including amounts capitalized, for the six months ended June 30, 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$21,746			$37,834
Interest cost on accumulated postretirement benefit obligation (APBO)	35,920			39,532
Expected return on assets	(22,394		)	(19,900		)
Amortization of prior service credit	(15,796		)	(6,668		)
Amortization of loss	5,572			22,608
Net other postretirement benefit cost		$25,048			$73,406

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the second quarters of 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$1,489			$1,224			$1,130			$475			$217			$595			$515
Interest cost on APBO	3,065			2,095			2,066			914			701			1,413			653
Expected return on assets	(4,784		)	—			—			(1,443		)	(1,119		)	(2,590		)	(932		)
Amortization of prior service
credit	(610		)	(559		)	(844		)	(229		)	(177		)	(325		)	(206		)
Amortization of loss	317			303			378			37			14			200			111
Net other postretirement
benefit cost		($523	)		$3,063			$2,730			($246	)		($364	)		($707	)		$141

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$2,414			$2,001			$2,172			$819			$447			$950			$907
Interest cost on APBO	3,360			2,226			2,349			1,074			785			1,515			729
Expected return on assets	(4,149		)	—			—			(1,317		)	(1,014		)	(2,321		)	(825		)
Amortization of prior service
cost/(credit)	(133		)	(206		)	(62		)	(35		)	10			(107		)	(16		)
Amortization of loss	2,042			1,173			1,286			663			397			975			479
Net other postretirement
benefit cost		$3,534			$5,194			$5,745			$1,204			$625			$1,012			$1,274

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the six months ended June 30, 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$2,978			$2,448			$2,260			$950			$434			$1,190			$1,030
Interest cost on APBO	6,130			4,190			4,132			1,828			1,402			2,826			1,306
Expected return on assets	(9,568		)	—			—			(2,886		)	(2,238		)	(5,180		)	(1,864		)
Amortization of prior service
credit	(1,220		)	(1,118		)	(1,688		)	(458		)	(354		)	(650		)	(412		)
Amortization of loss	634			606			756			74			28			400			222
Net other postretirement
benefit cost		($1,046	)		$6,126			$5,460			($492	)		($728	)		($1,414	)		$282

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$4,828			$4,002			$4,344			$1,638			$894			$1,900			$1,814
Interest cost on APBO	6,720			4,452			4,698			2,148			1,570			3,030			1,458
Expected return on assets	(8,298		)	—			—			(2,634		)	(2,028		)	(4,642		)	(1,650		)
Amortization of prior service
cost/(credit)	(266		)	(412		)	(124		)	(70		)	20			(214		)	(32		)
Amortization of loss	4,083			2,347			2,573			1,325			793			1,951			958
Net other postretirement
benefit cost		$7,067			$10,389			$11,491			$2,407			$1,249			$2,025			$2,548

Reclassification out of Accumulated Other Comprehensive Income

Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the second quarters of 2014 and 2013:

2014	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($389	)		$5,570			($106	)		$5,075
Amortization of loss	(6,734		)	(1,673		)	(563		)	(8,970		)
Settlement loss	—			—			(1,386		)	(1,386		)
		($7,123	)		$3,897			($2,055	)		($5,281	)
Entergy Gulf States Louisiana
Amortization of prior service cost		$—			$559			$—			$559
Amortization of loss	(477		)	(303		)	(1		)	(781		)
		($477	)		$256			($1	)		($222	)
Entergy Louisiana
Amortization of prior service cost		$—			$845			$—			$845
Amortization of loss	—			(378		)	—			(378		)
		$—			$467			$—			$467

2013	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($503	)		$3,007			($121	)		$2,383
Amortization of loss	(11,845		)	(5,485		)	(717		)	(18,047		)
		($12,348	)		($2,478	)		($838	)		($15,664	)
Entergy Gulf States Louisiana
Amortization of prior service cost		($1	)		$206			$—			$205
Amortization of loss	(771		)	(1,172		)	(2		)	(1,945		)
		($772	)		($966	)		($2	)		($1,740	)
Entergy Louisiana
Amortization of prior service cost		$—			$62			$—			$62
Amortization of loss	—			(1,287		)	—			(1,287		)
		$—			($1,225	)		$—			($1,225	)

Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the six months ended June 30, 2014 and 2013:

2014	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($778	)		$11,141			($210	)		$10,153
Amortization of loss	(13,468		)	(3,346		)	(1,137		)	(17,951		)
Settlement loss	—			—			(2,548		)	(2,548		)
		($14,246	)		$7,795			($3,895	)		($10,346	)
Entergy Gulf States Louisiana
Amortization of prior service cost		$—			$1,118			$—			$1,118
Amortization of loss	(955		)	(606		)	(2		)	(1,563		)
		($955	)		$512			($2	)		($445	)
Entergy Louisiana
Amortization of prior service cost		$—			$1,689			$—			$1,689
Amortization of loss	—			(756		)	—			(756		)
		$—			$933			$—			$933

2013	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($1,005	)		$6,014			($242	)		$4,767
Amortization of loss	(23,690		)	(10,971		)	(1,434		)	(36,095		)
		($24,695	)		($4,957	)		($1,676	)		($31,328	)
Entergy Gulf States Louisiana
Amortization of prior service cost		($1	)		$412			$—			$411
Amortization of loss	(1,542		)	(2,346		)	(4		)	(3,892		)
		($1,543	)		($1,934	)		($4	)		($3,481	)
Entergy Louisiana
Amortization of prior service cost		$—			$124			$—			$124
Amortization of loss	—			(2,574		)	—			(2,574		)
		$—			($2,450	)		$—			($2,450	)

Employer Contributions

Based on current assumptions, Entergy expects to contribute $400 million to its qualified pension plans in 2014.  As of June 30, 2014, Entergy had contributed $138.1 million to its pension plans.  Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2014:

	Entergy Arkansas		Entergy Gulf States Louisiana		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas		System Energy
	(In Thousands)
Expected 2014 pension contributions		$93,999		$31,119		$53,047		$21,540		$10,495		$18,302		$21,388
Pension contributions made through June 2014		$32,746		$10,377		$18,882		$7,504		$3,641		$5,889		$7,300
Remaining estimated pension contributions to be made in 2014		$61,253		$20,742		$34,165		$14,036		$6,854		$12,413		$14,088

System Energy [Member]

Retirement And Other Postretirement Benefits

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

Components of Qualified Net Pension Cost

Entergy’s qualified pension cost, including amounts capitalized, for the second quarters of 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$35,109			$44,051
Interest cost on projected benefit obligation	72,519			65,266
Expected return on assets	(90,366		)	(81,748		)
Amortization of prior service cost	400			567
Amortization of loss	36,274			54,951
Net pension costs		$53,936			$83,087

Entergy’s qualified pension cost, including amounts capitalized, for the six months ended June 30, 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$70,218			$88,102
Interest cost on projected benefit obligation	145,038			130,532
Expected return on assets	(180,732		)	(163,496		)
Amortization of prior service cost	800			1,134
Amortization of loss	72,548			109,902
Net pension costs		$107,872			$166,174

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the second quarters of 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$5,023			$2,881			$3,546			$1,523			$666			$1,285			$1,446
Interest cost on projected
benefit obligation	14,884			7,278			9,467			4,318			2,041			4,437			3,390
Expected return on assets	(18,305		)	(9,488		)	(11,449		)	(5,698		)	(2,505		)	(5,931		)	(4,155		)
Amortization of loss	8,989			3,981			6,131			2,354			1,449			2,339			2,375
Net pension cost		$10,591			$4,652			$7,695			$2,497			$1,651			$2,130			$3,056

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$6,371			$3,599			$4,334			$1,842			$832			$1,637			$1,836
Interest cost on projected
benefit obligation	13,550			6,657			8,644			3,930			1,849			4,055			3,016
Expected return on assets	(16,717		)	(8,734		)	(10,454		)	(5,279		)	(2,270		)	(5,566		)	(4,299		)
Amortization of prior service cost	6			2			21			2			—			2			3
Amortization of loss	12,543			5,934			8,727			3,344			2,011			3,373			2,429
Net pension cost		$15,753			$7,458			$11,272			$3,839			$2,422			$3,501			$2,985

The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the six months ended June 30, 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$10,046			$5,762			$7,092			$3,046			$1,332			$2,570			$2,892
Interest cost on projected
benefit obligation	29,768			14,556			18,934			8,636			4,082			8,874			6,780
Expected return on assets	(36,610		)	(18,976		)	(22,898		)	(11,396		)	(5,010		)	(11,862		)	(8,310		)
Amortization of loss	17,978			7,962			12,262			4,708			2,898			4,678			4,750
Net pension cost		$21,182			$9,304			$15,390			$4,994			$3,302			$4,260			$6,112

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy  Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$12,742			$7,198			$8,668			$3,684			$1,664			$3,274			$3,672
Interest cost on projected
benefit obligation	27,100			13,314			17,288			7,860			3,698			8,110			6,032
Expected return on assets	(33,434		)	(17,468		)	(20,908		)	(10,558		)	(4,540		)	(11,132		)	(8,598		)
Amortization of prior service
cost	12			4			42			4			—			4			6
Amortization of loss	25,087			11,867			17,454			6,688			4,022			6,746			4,858
Net pension cost		$31,507			$14,915			$22,544			$7,678			$4,844			$7,002			$5,970

Non-Qualified Net Pension Cost

Entergy recognized $9.1 million and $5.5 million in pension cost for its non-qualified pension plans in the second quarters of 2014 and 2013, respectively. Reflected in the pension cost for non-qualified pension plans in the second quarter 2014 is a $4.8 million settlement charge recognized in June 2014 related to the payment of lump sum benefits out of the plan. Entergy recognized $19.1 million and $10.9 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2014 and 2013, respectively. Reflected in the pension costs for non-qualified pension plans for the six months ended June 30, 2014 is a $10.2 million settlement charge recognized in March and June 2014 related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans in the second quarters of 2014 and 2013:

	Entergy Arkansas		Entergy Gulf States Louisiana		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
Non-qualified pension cost  second quarter 2014		$119		$33		$1		$48		$24		$119
Non-qualified pension cost  second quarter 2013		$102		$37		$3		$46		$22		$148

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the six months ended June 30, 2014 and 2013:

	Entergy Arkansas		Entergy Gulf States Louisiana		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas
	(In Thousands)
Non-qualified pension cost  six months ended  June 30, 2014		$280		$66		$2		$96		$47		$244
Non-qualified pension cost  six months ended  June 30, 2013		$205		$75		$6		$93		$45		$297

Reflected in Entergy Arkansas’s non-qualified pension costs in the second quarter 2014 is $11 thousand in settlement charges recognized in June 2014 related to the payment of lump sum benefits out of the plan. Reflected in Entergy Arkansas’s and Entergy Texas’s non-qualified pension costs for the six months ended June 30, 2014 are $62 thousand and $6 thousand, respectively, in settlement charges recognized in March and June 2014 related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefit Cost

Entergy’s other postretirement benefit cost, including amounts capitalized, for the second quarters of 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$10,873			$18,917
Interest cost on accumulated postretirement benefit obligation (APBO)	17,960			19,766
Expected return on assets	(11,197		)	(9,950		)
Amortization of prior service credit	(7,898		)	(3,334		)
Amortization of loss	2,786			11,304
Net other postretirement benefit cost		$12,524			$36,703

Entergy’s other postretirement benefit cost, including amounts capitalized, for the six months ended June 30, 2014 and 2013, included the following components:

	2014			2013
	(In Thousands)
Service cost - benefits earned during the period		$21,746			$37,834
Interest cost on accumulated postretirement benefit obligation (APBO)	35,920			39,532
Expected return on assets	(22,394		)	(19,900		)
Amortization of prior service credit	(15,796		)	(6,668		)
Amortization of loss	5,572			22,608
Net other postretirement benefit cost		$25,048			$73,406

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the second quarters of 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$1,489			$1,224			$1,130			$475			$217			$595			$515
Interest cost on APBO	3,065			2,095			2,066			914			701			1,413			653
Expected return on assets	(4,784		)	—			—			(1,443		)	(1,119		)	(2,590		)	(932		)
Amortization of prior service
credit	(610		)	(559		)	(844		)	(229		)	(177		)	(325		)	(206		)
Amortization of loss	317			303			378			37			14			200			111
Net other postretirement
benefit cost		($523	)		$3,063			$2,730			($246	)		($364	)		($707	)		$141

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$2,414			$2,001			$2,172			$819			$447			$950			$907
Interest cost on APBO	3,360			2,226			2,349			1,074			785			1,515			729
Expected return on assets	(4,149		)	—			—			(1,317		)	(1,014		)	(2,321		)	(825		)
Amortization of prior service
cost/(credit)	(133		)	(206		)	(62		)	(35		)	10			(107		)	(16		)
Amortization of loss	2,042			1,173			1,286			663			397			975			479
Net other postretirement
benefit cost		$3,534			$5,194			$5,745			$1,204			$625			$1,012			$1,274

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the six months ended June 30, 2014 and 2013, included the following components:

2014	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$2,978			$2,448			$2,260			$950			$434			$1,190			$1,030
Interest cost on APBO	6,130			4,190			4,132			1,828			1,402			2,826			1,306
Expected return on assets	(9,568		)	—			—			(2,886		)	(2,238		)	(5,180		)	(1,864		)
Amortization of prior service
credit	(1,220		)	(1,118		)	(1,688		)	(458		)	(354		)	(650		)	(412		)
Amortization of loss	634			606			756			74			28			400			222
Net other postretirement
benefit cost		($1,046	)		$6,126			$5,460			($492	)		($728	)		($1,414	)		$282

2013	Entergy Arkansas			Entergy Gulf States Louisiana			Entergy Louisiana			Entergy Mississippi			Entergy New Orleans			Entergy Texas			System Energy
	(In Thousands)
Service cost - benefits earned
during the period		$4,828			$4,002			$4,344			$1,638			$894			$1,900			$1,814
Interest cost on APBO	6,720			4,452			4,698			2,148			1,570			3,030			1,458
Expected return on assets	(8,298		)	—			—			(2,634		)	(2,028		)	(4,642		)	(1,650		)
Amortization of prior service
cost/(credit)	(266		)	(412		)	(124		)	(70		)	20			(214		)	(32		)
Amortization of loss	4,083			2,347			2,573			1,325			793			1,951			958
Net other postretirement
benefit cost		$7,067			$10,389			$11,491			$2,407			$1,249			$2,025			$2,548

Reclassification out of Accumulated Other Comprehensive Income

Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the second quarters of 2014 and 2013:

2014	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($389	)		$5,570			($106	)		$5,075
Amortization of loss	(6,734		)	(1,673		)	(563		)	(8,970		)
Settlement loss	—			—			(1,386		)	(1,386		)
		($7,123	)		$3,897			($2,055	)		($5,281	)
Entergy Gulf States Louisiana
Amortization of prior service cost		$—			$559			$—			$559
Amortization of loss	(477		)	(303		)	(1		)	(781		)
		($477	)		$256			($1	)		($222	)
Entergy Louisiana
Amortization of prior service cost		$—			$845			$—			$845
Amortization of loss	—			(378		)	—			(378		)
		$—			$467			$—			$467

2013	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($503	)		$3,007			($121	)		$2,383
Amortization of loss	(11,845		)	(5,485		)	(717		)	(18,047		)
		($12,348	)		($2,478	)		($838	)		($15,664	)
Entergy Gulf States Louisiana
Amortization of prior service cost		($1	)		$206			$—			$205
Amortization of loss	(771		)	(1,172		)	(2		)	(1,945		)
		($772	)		($966	)		($2	)		($1,740	)
Entergy Louisiana
Amortization of prior service cost		$—			$62			$—			$62
Amortization of loss	—			(1,287		)	—			(1,287		)
		$—			($1,225	)		$—			($1,225	)

Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the six months ended June 30, 2014 and 2013:

2014	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($778	)		$11,141			($210	)		$10,153
Amortization of loss	(13,468		)	(3,346		)	(1,137		)	(17,951		)
Settlement loss	—			—			(2,548		)	(2,548		)
		($14,246	)		$7,795			($3,895	)		($10,346	)
Entergy Gulf States Louisiana
Amortization of prior service cost		$—			$1,118			$—			$1,118
Amortization of loss	(955		)	(606		)	(2		)	(1,563		)
		($955	)		$512			($2	)		($445	)
Entergy Louisiana
Amortization of prior service cost		$—			$1,689			$—			$1,689
Amortization of loss	—			(756		)	—			(756		)
		$—			$933			$—			$933

2013	Qualified Pension Costs			Other Postretirement Costs			Non-Qualified Pension Costs			Total
	(In Thousands)
Entergy
Amortization of prior service cost		($1,005	)		$6,014			($242	)		$4,767
Amortization of loss	(23,690		)	(10,971		)	(1,434		)	(36,095		)
		($24,695	)		($4,957	)		($1,676	)		($31,328	)
Entergy Gulf States Louisiana
Amortization of prior service cost		($1	)		$412			$—			$411
Amortization of loss	(1,542		)	(2,346		)	(4		)	(3,892		)
		($1,543	)		($1,934	)		($4	)		($3,481	)
Entergy Louisiana
Amortization of prior service cost		$—			$124			$—			$124
Amortization of loss	—			(2,574		)	—			(2,574		)
		$—			($2,450	)		$—			($2,450	)

Employer Contributions

Based on current assumptions, Entergy expects to contribute $400 million to its qualified pension plans in 2014.  As of June 30, 2014, Entergy had contributed $138.1 million to its pension plans.  Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2014:

	Entergy Arkansas		Entergy Gulf States Louisiana		Entergy Louisiana		Entergy Mississippi		Entergy New Orleans		Entergy Texas		System Energy
	(In Thousands)
Expected 2014 pension contributions		$93,999		$31,119		$53,047		$21,540		$10,495		$18,302		$21,388
Pension contributions made through June 2014		$32,746		$10,377		$18,882		$7,504		$3,641		$5,889		$7,300
Remaining estimated pension contributions to be made in 2014		$61,253		$20,742		$34,165		$14,036		$6,854		$12,413		$14,088