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Retirement And Other Postretirement Benefits
6 Months Ended
Jun. 30, 2019
Retirement And Other Postretirement Benefits RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Components of Qualified Net Pension Cost

Entergy’s qualified pension cost, including amounts capitalized, for the second quarters of 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$33,606

 

$38,752

Interest cost on projected benefit obligation
73,912

 
66,854

Expected return on assets
(103,859
)
 
(110,535
)
Amortization of prior service cost

 
99

Amortization of net loss
58,420

 
68,526

Settlement charges
162

 

Net pension costs

$62,241

 

$63,696


Entergy’s qualified pension cost, including amounts capitalized, for the six months ended June 30, 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$67,213

 

$77,504

Interest cost on projected benefit obligation
147,853

 
133,708

Expected return on assets
(207,743
)
 
(221,070
)
Amortization of prior service cost

 
198

Amortization of net loss
116,838

 
137,052

Settlement charges
1,299

 

Net pension costs

$125,460

 

$127,392



The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the second quarters of 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$5,261

 

$7,284

 

$1,629

 

$569

 

$1,350

 

$1,550

Interest cost on projected benefit obligation
 
14,175

 
15,882

 
4,068

 
1,874

 
3,612

 
3,363

Expected return on assets
 
(20,176
)
 
(22,652
)
 
(5,968
)
 
(2,697
)
 
(5,862
)
 
(4,677
)
Amortization of net loss
 
11,841

 
11,643

 
3,105

 
1,530

 
2,334

 
2,850

Net pension cost
 

$11,101

 

$12,157

 

$2,834

 

$1,276

 

$1,434

 

$3,086

2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$6,189

 

$8,446

 

$1,822

 

$673

 

$1,589

 

$1,776

Interest cost on projected benefit obligation
 
13,004

 
14,940

 
3,769

 
1,813

 
3,348

 
3,227

Expected return on assets
 
(21,851
)
 
(24,809
)
 
(6,502
)
 
(2,993
)
 
(6,523
)
 
(4,991
)
Amortization of net loss
 
13,412

 
14,450

 
3,610

 
1,954

 
2,626

 
3,715

Net pension cost
 

$10,754

 

$13,027

 

$2,699

 

$1,447

 

$1,040

 

$3,727


The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the six months ended June 30, 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$10,522

 

$14,568

 

$3,258

 

$1,138

 

$2,700

 

$3,100

Interest cost on projected benefit obligation
 
28,350

 
31,764

 
8,136

 
3,748

 
7,224

 
6,727

Expected return on assets
 
(40,352
)
 
(45,304
)
 
(11,936
)
 
(5,393
)
 
(11,724
)
 
(9,354
)
Amortization of net loss
 
23,682

 
23,286

 
6,209

 
3,059

 
4,668

 
5,700

Net pension cost
 

$22,202

 

$24,314

 

$5,667

 

$2,552

 

$2,868

 

$6,173

2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$12,378

 

$16,892

 

$3,644

 

$1,346

 

$3,178

 

$3,552

Interest cost on projected benefit obligation
 
26,008

 
29,880

 
7,538

 
3,626

 
6,696

 
6,454

Expected return on assets
 
(43,702
)
 
(49,618
)
 
(13,004
)
 
(5,986
)
 
(13,046
)
 
(9,982
)
Amortization of net loss
 
26,824

 
28,900

 
7,220

 
3,908

 
5,252

 
7,430

Net pension cost
 

$21,508

 

$26,054

 

$5,398

 

$2,894

 

$2,080

 

$7,454



Non-Qualified Net Pension Cost

Entergy recognized $7.6 million and $6.6 million in pension cost for its non-qualified pension plans in the second quarters of 2019 and 2018, respectively. Reflected in the pension cost for non-qualified pension plans in the second quarters of 2019 and 2018 were settlement charges of $3.7 million and $2.4 million, respectively, related to the payment of lump sum benefits out of the plan. Entergy recognized $11.6 million and $15.5 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2019 and 2018, respectively. Reflected in the pension cost for non-qualified pension plans for the six months ended June 30, 2019 and 2018 were settlement charges of $3.7 million and $6.8 million, respectively, related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the second quarters of 2019 and 2018:
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
(In Thousands)
2019

$71

 

$41

 

$113

 

$6

 

$122

2018

$122

 

$46

 

$77

 

$21

 

$270


Reflected in Entergy Mississippi’s non-qualified pension costs in the second quarter of 2019 were settlement charges of $40 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Arkansas’s non-qualified pension costs in the second quarter of 2018 were settlement charges of $10 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs in the second quarter of 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the six months ended June 30, 2019 and 2018:
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
(In Thousands)
2019

$144

 

$84

 

$188

 

$11

 

$246

2018

$254

 

$96

 

$157

 

$42

 

$407


Reflected in Entergy Mississippi’s non-qualified pension costs for the six months ended June 30, 2019 were settlement charges of $40 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Arkansas’s non-qualified pension costs for the six months ended June 30, 2018 were settlement charges of $22 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the six months ended June 30, 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefit Cost

Entergy’s other postretirement benefit cost, including amounts capitalized, for the second quarters of 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$4,675

 

$6,782

Interest cost on accumulated postretirement benefit obligation (APBO)
11,975

 
12,681

Expected return on assets
(9,562
)
 
(10,373
)
Amortization of prior service credit
(8,844
)
 
(9,251
)
Amortization of net loss
358

 
3,432

Net other postretirement benefit cost (income)

($1,398
)
 

$3,271


Entergy’s other postretirement benefit cost, including amounts capitalized, for the six months ended June 30, 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$9,350

 

$13,564

Interest cost on accumulated postretirement benefit obligation (APBO)
23,950

 
25,362

Expected return on assets
(19,124
)
 
(20,746
)
Amortization of prior service credit
(17,688
)
 
(18,502
)
Amortization of net loss
716

 
6,864

Net other postretirement benefit cost (income)

($2,796
)
 

$6,542



The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for second quarters of 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$591

 

$1,160

 

$262

 

$92

 

$236

 

$243

Interest cost on APBO
 
1,807

 
2,666

 
670

 
395

 
854

 
476

Expected return on assets
 
(3,991
)
 

 
(1,199
)
 
(1,237
)
 
(2,276
)
 
(697
)
Amortization of prior service credit
 
(1,238
)
 
(1,837
)
 
(439
)
 
(171
)
 
(561
)
 
(363
)
Amortization of net (gain) loss
 
144

 
(174
)
 
181

 
58

 
121

 
89

Net other postretirement benefit cost (income)
 

($2,687
)
 

$1,815

 

($525
)
 

($863
)
 

($1,626
)
 

($252
)
2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$793

 

$1,556

 

$321

 

$129

 

$330

 

$306

Interest cost on APBO
 
1,997

 
2,789

 
683

 
417

 
939

 
500

Expected return on assets
 
(4,342
)
 

 
(1,303
)
 
(1,313
)
 
(2,446
)
 
(783
)
Amortization of prior service credit
 
(1,278
)
 
(1,934
)
 
(456
)
 
(186
)
 
(579
)
 
(378
)
Amortization of net loss
 
289

 
388

 
377

 
34

 
206

 
233

Net other postretirement benefit cost (income)
 

($2,541
)
 

$2,799

 

($378
)
 

($919
)
 

($1,550
)
 

($122
)

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the six months ended June 30, 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$1,182

 

$2,320

 

$524

 

$184

 

$472

 

$486

Interest cost on APBO
 
3,614

 
5,332

 
1,340

 
790

 
1,708

 
952

Expected return on assets
 
(7,982
)
 

 
(2,398
)
 
(2,474
)
 
(4,552
)
 
(1,394
)
Amortization of prior service credit
 
(2,476
)
 
(3,674
)
 
(878
)
 
(342
)
 
(1,122
)
 
(726
)
Amortization of net (gain) loss
 
288

 
(348
)
 
362

 
116

 
242

 
178

Net other postretirement benefit cost (income)
 

($5,374
)
 

$3,630

 

($1,050
)
 

($1,726
)
 

($3,252
)
 

($504
)

2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$1,586

 

$3,112

 

$642

 

$258

 

$660

 

$612

Interest cost on APBO
 
3,994

 
5,578

 
1,366

 
834

 
1,878

 
1,000

Expected return on assets
 
(8,684
)
 

 
(2,606
)
 
(2,626
)
 
(4,892
)
 
(1,566
)
Amortization of prior service credit
 
(2,556
)
 
(3,868
)
 
(912
)
 
(372
)
 
(1,158
)
 
(756
)
Amortization of net loss
 
578

 
776

 
754

 
68

 
412

 
466

Net other postretirement benefit cost (income)
 

($5,082
)
 

$5,598

 

($756
)
 

($1,838
)
 

($3,100
)
 

($244
)


Reclassification out of Accumulated Other Comprehensive Income (Loss)

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the second quarters of 2019 and 2018:
2019
 
Qualified
Pension
Costs
 
Other
Postretirement
Costs
 
Non-Qualified
Pension Costs
 
Total
 
 
(In Thousands)
 
 
Entergy
 
 
 
 
 
 
 
 
Amortization of prior service (cost) credit
 

$—

 

$5,375

 

($50
)
 

$5,325

Amortization of net gain (loss)
 
(18,736
)
 
308

 
(552
)
 
(18,980
)
Settlement loss
 
(162
)
 

 
(756
)
 
(918
)
 
 

($18,898
)
 

$5,683

 

($1,358
)
 

($14,573
)
Entergy Louisiana
 
 
 
 
 
 
 
 
Amortization of prior service credit
 

$—

 

$1,837

 

$—

 

$1,837

Amortization of net gain (loss)
 
(699
)
 
174

 
(1
)
 
(526
)
 
 

($699
)
 

$2,011

 

($1
)
 

$1,311

2018

Qualified
Pension
Costs

Other
Postretirement
Costs

Non-Qualified
Pension Costs

Total


(In Thousands)


Entergy








Amortization of prior service (cost) credit


($99
)


$5,594



($71
)


$5,424

Amortization of net loss

(21,957
)

(1,933
)

(918
)

(24,808
)
Settlement loss





(406
)

(406
)



($22,056
)


$3,661



($1,395
)


($19,790
)
Entergy Louisiana








Amortization of prior service credit


$—



$1,934



$—



$1,934

Amortization of net loss

(867
)

(387
)

(2
)

(1,256
)



($867
)


$1,547



($2
)


$678


Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the six months ended June 30, 2019 and 2018:
2019

Qualified
Pension
Costs

Other
Postretirement
Costs

Non-Qualified
Pension Costs

Total


(In Thousands)


Entergy








Amortization of prior service (cost) credit


$—



$10,750



($98
)


$10,652

Amortization of net gain (loss)

(37,470
)

615


(1,114
)

(37,969
)
Settlement loss

(1,299
)



(756
)

(2,055
)



($38,769
)


$11,365



($1,968
)


($29,372
)
Entergy Louisiana








Amortization of prior service credit


$—



$3,674



$—



$3,674

Amortization of net gain (loss)

(1,397
)

348


(3
)

(1,052
)



($1,397
)


$4,022



($3
)


$2,622

2018
 
Qualified
Pension
Costs
 
Other
Postretirement
Costs
 
Non-Qualified
Pension Costs
 
Total
 
 
(In Thousands)
 
 
Entergy
 
 
 
 
 
 
 
 
Amortization of prior service (cost) credit
 

($198
)
 

$11,189

 

($141
)
 

$10,850

Amortization of net loss
 
(43,914
)
 
(3,865
)
 
(1,981
)
 
(49,760
)
Settlement loss
 

 

 
(2,022
)
 
(2,022
)
 
 

($44,112
)
 

$7,324

 

($4,144
)
 

($40,932
)
Entergy Louisiana
 
 
 
 
 
 
 
 
Amortization of prior service credit
 

$—

 

$3,868

 

$—

 

$3,868

Amortization of net loss
 
(1,734
)
 
(775
)
 
(4
)
 
(2,513
)
 
 

($1,734
)
 

$3,093

 

($4
)
 

$1,355



Employer Contributions

Based on current assumptions, Entergy expects to contribute $176.9 million to its qualified pension plans in 2019.  As of June 30, 2019, Entergy had contributed $65.5 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 2019:
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
(In Thousands)
Expected 2019 pension contributions

$27,112

 

$26,451

 

$7,701

 

$1,800

 

$1,645

 

$8,285

Pension contributions made through June 2019

$9,338

 

$10,093

 

$2,671

 

$674

 

$739

 

$2,944

Remaining estimated pension contributions to be made in 2019

$17,774

 

$16,358

 

$5,030

 

$1,126

 

$906

 

$5,341


Entergy Arkansas [Member]  
Retirement And Other Postretirement Benefits RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Components of Qualified Net Pension Cost

Entergy’s qualified pension cost, including amounts capitalized, for the second quarters of 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$33,606

 

$38,752

Interest cost on projected benefit obligation
73,912

 
66,854

Expected return on assets
(103,859
)
 
(110,535
)
Amortization of prior service cost

 
99

Amortization of net loss
58,420

 
68,526

Settlement charges
162

 

Net pension costs

$62,241

 

$63,696


Entergy’s qualified pension cost, including amounts capitalized, for the six months ended June 30, 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$67,213

 

$77,504

Interest cost on projected benefit obligation
147,853

 
133,708

Expected return on assets
(207,743
)
 
(221,070
)
Amortization of prior service cost

 
198

Amortization of net loss
116,838

 
137,052

Settlement charges
1,299

 

Net pension costs

$125,460

 

$127,392



The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the second quarters of 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$5,261

 

$7,284

 

$1,629

 

$569

 

$1,350

 

$1,550

Interest cost on projected benefit obligation
 
14,175

 
15,882

 
4,068

 
1,874

 
3,612

 
3,363

Expected return on assets
 
(20,176
)
 
(22,652
)
 
(5,968
)
 
(2,697
)
 
(5,862
)
 
(4,677
)
Amortization of net loss
 
11,841

 
11,643

 
3,105

 
1,530

 
2,334

 
2,850

Net pension cost
 

$11,101

 

$12,157

 

$2,834

 

$1,276

 

$1,434

 

$3,086

2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$6,189

 

$8,446

 

$1,822

 

$673

 

$1,589

 

$1,776

Interest cost on projected benefit obligation
 
13,004

 
14,940

 
3,769

 
1,813

 
3,348

 
3,227

Expected return on assets
 
(21,851
)
 
(24,809
)
 
(6,502
)
 
(2,993
)
 
(6,523
)
 
(4,991
)
Amortization of net loss
 
13,412

 
14,450

 
3,610

 
1,954

 
2,626

 
3,715

Net pension cost
 

$10,754

 

$13,027

 

$2,699

 

$1,447

 

$1,040

 

$3,727


The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the six months ended June 30, 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$10,522

 

$14,568

 

$3,258

 

$1,138

 

$2,700

 

$3,100

Interest cost on projected benefit obligation
 
28,350

 
31,764

 
8,136

 
3,748

 
7,224

 
6,727

Expected return on assets
 
(40,352
)
 
(45,304
)
 
(11,936
)
 
(5,393
)
 
(11,724
)
 
(9,354
)
Amortization of net loss
 
23,682

 
23,286

 
6,209

 
3,059

 
4,668

 
5,700

Net pension cost
 

$22,202

 

$24,314

 

$5,667

 

$2,552

 

$2,868

 

$6,173

2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$12,378

 

$16,892

 

$3,644

 

$1,346

 

$3,178

 

$3,552

Interest cost on projected benefit obligation
 
26,008

 
29,880

 
7,538

 
3,626

 
6,696

 
6,454

Expected return on assets
 
(43,702
)
 
(49,618
)
 
(13,004
)
 
(5,986
)
 
(13,046
)
 
(9,982
)
Amortization of net loss
 
26,824

 
28,900

 
7,220

 
3,908

 
5,252

 
7,430

Net pension cost
 

$21,508

 

$26,054

 

$5,398

 

$2,894

 

$2,080

 

$7,454



Non-Qualified Net Pension Cost

Entergy recognized $7.6 million and $6.6 million in pension cost for its non-qualified pension plans in the second quarters of 2019 and 2018, respectively. Reflected in the pension cost for non-qualified pension plans in the second quarters of 2019 and 2018 were settlement charges of $3.7 million and $2.4 million, respectively, related to the payment of lump sum benefits out of the plan. Entergy recognized $11.6 million and $15.5 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2019 and 2018, respectively. Reflected in the pension cost for non-qualified pension plans for the six months ended June 30, 2019 and 2018 were settlement charges of $3.7 million and $6.8 million, respectively, related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the second quarters of 2019 and 2018:
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
(In Thousands)
2019

$71

 

$41

 

$113

 

$6

 

$122

2018

$122

 

$46

 

$77

 

$21

 

$270


Reflected in Entergy Mississippi’s non-qualified pension costs in the second quarter of 2019 were settlement charges of $40 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Arkansas’s non-qualified pension costs in the second quarter of 2018 were settlement charges of $10 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs in the second quarter of 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the six months ended June 30, 2019 and 2018:
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
(In Thousands)
2019

$144

 

$84

 

$188

 

$11

 

$246

2018

$254

 

$96

 

$157

 

$42

 

$407


Reflected in Entergy Mississippi’s non-qualified pension costs for the six months ended June 30, 2019 were settlement charges of $40 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Arkansas’s non-qualified pension costs for the six months ended June 30, 2018 were settlement charges of $22 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the six months ended June 30, 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefit Cost

Entergy’s other postretirement benefit cost, including amounts capitalized, for the second quarters of 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$4,675

 

$6,782

Interest cost on accumulated postretirement benefit obligation (APBO)
11,975

 
12,681

Expected return on assets
(9,562
)
 
(10,373
)
Amortization of prior service credit
(8,844
)
 
(9,251
)
Amortization of net loss
358

 
3,432

Net other postretirement benefit cost (income)

($1,398
)
 

$3,271


Entergy’s other postretirement benefit cost, including amounts capitalized, for the six months ended June 30, 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$9,350

 

$13,564

Interest cost on accumulated postretirement benefit obligation (APBO)
23,950

 
25,362

Expected return on assets
(19,124
)
 
(20,746
)
Amortization of prior service credit
(17,688
)
 
(18,502
)
Amortization of net loss
716

 
6,864

Net other postretirement benefit cost (income)

($2,796
)
 

$6,542



The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for second quarters of 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$591

 

$1,160

 

$262

 

$92

 

$236

 

$243

Interest cost on APBO
 
1,807

 
2,666

 
670

 
395

 
854

 
476

Expected return on assets
 
(3,991
)
 

 
(1,199
)
 
(1,237
)
 
(2,276
)
 
(697
)
Amortization of prior service credit
 
(1,238
)
 
(1,837
)
 
(439
)
 
(171
)
 
(561
)
 
(363
)
Amortization of net (gain) loss
 
144

 
(174
)
 
181

 
58

 
121

 
89

Net other postretirement benefit cost (income)
 

($2,687
)
 

$1,815

 

($525
)
 

($863
)
 

($1,626
)
 

($252
)
2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$793

 

$1,556

 

$321

 

$129

 

$330

 

$306

Interest cost on APBO
 
1,997

 
2,789

 
683

 
417

 
939

 
500

Expected return on assets
 
(4,342
)
 

 
(1,303
)
 
(1,313
)
 
(2,446
)
 
(783
)
Amortization of prior service credit
 
(1,278
)
 
(1,934
)
 
(456
)
 
(186
)
 
(579
)
 
(378
)
Amortization of net loss
 
289

 
388

 
377

 
34

 
206

 
233

Net other postretirement benefit cost (income)
 

($2,541
)
 

$2,799

 

($378
)
 

($919
)
 

($1,550
)
 

($122
)

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the six months ended June 30, 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$1,182

 

$2,320

 

$524

 

$184

 

$472

 

$486

Interest cost on APBO
 
3,614

 
5,332

 
1,340

 
790

 
1,708

 
952

Expected return on assets
 
(7,982
)
 

 
(2,398
)
 
(2,474
)
 
(4,552
)
 
(1,394
)
Amortization of prior service credit
 
(2,476
)
 
(3,674
)
 
(878
)
 
(342
)
 
(1,122
)
 
(726
)
Amortization of net (gain) loss
 
288

 
(348
)
 
362

 
116

 
242

 
178

Net other postretirement benefit cost (income)
 

($5,374
)
 

$3,630

 

($1,050
)
 

($1,726
)
 

($3,252
)
 

($504
)

2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$1,586

 

$3,112

 

$642

 

$258

 

$660

 

$612

Interest cost on APBO
 
3,994

 
5,578

 
1,366

 
834

 
1,878

 
1,000

Expected return on assets
 
(8,684
)
 

 
(2,606
)
 
(2,626
)
 
(4,892
)
 
(1,566
)
Amortization of prior service credit
 
(2,556
)
 
(3,868
)
 
(912
)
 
(372
)
 
(1,158
)
 
(756
)
Amortization of net loss
 
578

 
776

 
754

 
68

 
412

 
466

Net other postretirement benefit cost (income)
 

($5,082
)
 

$5,598

 

($756
)
 

($1,838
)
 

($3,100
)
 

($244
)


Reclassification out of Accumulated Other Comprehensive Income (Loss)

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the second quarters of 2019 and 2018:
2019
 
Qualified
Pension
Costs
 
Other
Postretirement
Costs
 
Non-Qualified
Pension Costs
 
Total
 
 
(In Thousands)
 
 
Entergy
 
 
 
 
 
 
 
 
Amortization of prior service (cost) credit
 

$—

 

$5,375

 

($50
)
 

$5,325

Amortization of net gain (loss)
 
(18,736
)
 
308

 
(552
)
 
(18,980
)
Settlement loss
 
(162
)
 

 
(756
)
 
(918
)
 
 

($18,898
)
 

$5,683

 

($1,358
)
 

($14,573
)
Entergy Louisiana
 
 
 
 
 
 
 
 
Amortization of prior service credit
 

$—

 

$1,837

 

$—

 

$1,837

Amortization of net gain (loss)
 
(699
)
 
174

 
(1
)
 
(526
)
 
 

($699
)
 

$2,011

 

($1
)
 

$1,311

2018

Qualified
Pension
Costs

Other
Postretirement
Costs

Non-Qualified
Pension Costs

Total


(In Thousands)


Entergy








Amortization of prior service (cost) credit


($99
)


$5,594



($71
)


$5,424

Amortization of net loss

(21,957
)

(1,933
)

(918
)

(24,808
)
Settlement loss





(406
)

(406
)



($22,056
)


$3,661



($1,395
)


($19,790
)
Entergy Louisiana








Amortization of prior service credit


$—



$1,934



$—



$1,934

Amortization of net loss

(867
)

(387
)

(2
)

(1,256
)



($867
)


$1,547



($2
)


$678


Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the six months ended June 30, 2019 and 2018:
2019

Qualified
Pension
Costs

Other
Postretirement
Costs

Non-Qualified
Pension Costs

Total


(In Thousands)


Entergy








Amortization of prior service (cost) credit


$—



$10,750



($98
)


$10,652

Amortization of net gain (loss)

(37,470
)

615


(1,114
)

(37,969
)
Settlement loss

(1,299
)



(756
)

(2,055
)



($38,769
)


$11,365



($1,968
)


($29,372
)
Entergy Louisiana








Amortization of prior service credit


$—



$3,674



$—



$3,674

Amortization of net gain (loss)

(1,397
)

348


(3
)

(1,052
)



($1,397
)


$4,022



($3
)


$2,622

2018
 
Qualified
Pension
Costs
 
Other
Postretirement
Costs
 
Non-Qualified
Pension Costs
 
Total
 
 
(In Thousands)
 
 
Entergy
 
 
 
 
 
 
 
 
Amortization of prior service (cost) credit
 

($198
)
 

$11,189

 

($141
)
 

$10,850

Amortization of net loss
 
(43,914
)
 
(3,865
)
 
(1,981
)
 
(49,760
)
Settlement loss
 

 

 
(2,022
)
 
(2,022
)
 
 

($44,112
)
 

$7,324

 

($4,144
)
 

($40,932
)
Entergy Louisiana
 
 
 
 
 
 
 
 
Amortization of prior service credit
 

$—

 

$3,868

 

$—

 

$3,868

Amortization of net loss
 
(1,734
)
 
(775
)
 
(4
)
 
(2,513
)
 
 

($1,734
)
 

$3,093

 

($4
)
 

$1,355



Employer Contributions

Based on current assumptions, Entergy expects to contribute $176.9 million to its qualified pension plans in 2019.  As of June 30, 2019, Entergy had contributed $65.5 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 2019:
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
(In Thousands)
Expected 2019 pension contributions

$27,112

 

$26,451

 

$7,701

 

$1,800

 

$1,645

 

$8,285

Pension contributions made through June 2019

$9,338

 

$10,093

 

$2,671

 

$674

 

$739

 

$2,944

Remaining estimated pension contributions to be made in 2019

$17,774

 

$16,358

 

$5,030

 

$1,126

 

$906

 

$5,341


Entergy Louisiana [Member]  
Retirement And Other Postretirement Benefits RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Components of Qualified Net Pension Cost

Entergy’s qualified pension cost, including amounts capitalized, for the second quarters of 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$33,606

 

$38,752

Interest cost on projected benefit obligation
73,912

 
66,854

Expected return on assets
(103,859
)
 
(110,535
)
Amortization of prior service cost

 
99

Amortization of net loss
58,420

 
68,526

Settlement charges
162

 

Net pension costs

$62,241

 

$63,696


Entergy’s qualified pension cost, including amounts capitalized, for the six months ended June 30, 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$67,213

 

$77,504

Interest cost on projected benefit obligation
147,853

 
133,708

Expected return on assets
(207,743
)
 
(221,070
)
Amortization of prior service cost

 
198

Amortization of net loss
116,838

 
137,052

Settlement charges
1,299

 

Net pension costs

$125,460

 

$127,392



The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the second quarters of 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$5,261

 

$7,284

 

$1,629

 

$569

 

$1,350

 

$1,550

Interest cost on projected benefit obligation
 
14,175

 
15,882

 
4,068

 
1,874

 
3,612

 
3,363

Expected return on assets
 
(20,176
)
 
(22,652
)
 
(5,968
)
 
(2,697
)
 
(5,862
)
 
(4,677
)
Amortization of net loss
 
11,841

 
11,643

 
3,105

 
1,530

 
2,334

 
2,850

Net pension cost
 

$11,101

 

$12,157

 

$2,834

 

$1,276

 

$1,434

 

$3,086

2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$6,189

 

$8,446

 

$1,822

 

$673

 

$1,589

 

$1,776

Interest cost on projected benefit obligation
 
13,004

 
14,940

 
3,769

 
1,813

 
3,348

 
3,227

Expected return on assets
 
(21,851
)
 
(24,809
)
 
(6,502
)
 
(2,993
)
 
(6,523
)
 
(4,991
)
Amortization of net loss
 
13,412

 
14,450

 
3,610

 
1,954

 
2,626

 
3,715

Net pension cost
 

$10,754

 

$13,027

 

$2,699

 

$1,447

 

$1,040

 

$3,727


The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the six months ended June 30, 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$10,522

 

$14,568

 

$3,258

 

$1,138

 

$2,700

 

$3,100

Interest cost on projected benefit obligation
 
28,350

 
31,764

 
8,136

 
3,748

 
7,224

 
6,727

Expected return on assets
 
(40,352
)
 
(45,304
)
 
(11,936
)
 
(5,393
)
 
(11,724
)
 
(9,354
)
Amortization of net loss
 
23,682

 
23,286

 
6,209

 
3,059

 
4,668

 
5,700

Net pension cost
 

$22,202

 

$24,314

 

$5,667

 

$2,552

 

$2,868

 

$6,173

2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$12,378

 

$16,892

 

$3,644

 

$1,346

 

$3,178

 

$3,552

Interest cost on projected benefit obligation
 
26,008

 
29,880

 
7,538

 
3,626

 
6,696

 
6,454

Expected return on assets
 
(43,702
)
 
(49,618
)
 
(13,004
)
 
(5,986
)
 
(13,046
)
 
(9,982
)
Amortization of net loss
 
26,824

 
28,900

 
7,220

 
3,908

 
5,252

 
7,430

Net pension cost
 

$21,508

 

$26,054

 

$5,398

 

$2,894

 

$2,080

 

$7,454



Non-Qualified Net Pension Cost

Entergy recognized $7.6 million and $6.6 million in pension cost for its non-qualified pension plans in the second quarters of 2019 and 2018, respectively. Reflected in the pension cost for non-qualified pension plans in the second quarters of 2019 and 2018 were settlement charges of $3.7 million and $2.4 million, respectively, related to the payment of lump sum benefits out of the plan. Entergy recognized $11.6 million and $15.5 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2019 and 2018, respectively. Reflected in the pension cost for non-qualified pension plans for the six months ended June 30, 2019 and 2018 were settlement charges of $3.7 million and $6.8 million, respectively, related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the second quarters of 2019 and 2018:
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
(In Thousands)
2019

$71

 

$41

 

$113

 

$6

 

$122

2018

$122

 

$46

 

$77

 

$21

 

$270


Reflected in Entergy Mississippi’s non-qualified pension costs in the second quarter of 2019 were settlement charges of $40 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Arkansas’s non-qualified pension costs in the second quarter of 2018 were settlement charges of $10 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs in the second quarter of 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the six months ended June 30, 2019 and 2018:
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
(In Thousands)
2019

$144

 

$84

 

$188

 

$11

 

$246

2018

$254

 

$96

 

$157

 

$42

 

$407


Reflected in Entergy Mississippi’s non-qualified pension costs for the six months ended June 30, 2019 were settlement charges of $40 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Arkansas’s non-qualified pension costs for the six months ended June 30, 2018 were settlement charges of $22 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the six months ended June 30, 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefit Cost

Entergy’s other postretirement benefit cost, including amounts capitalized, for the second quarters of 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$4,675

 

$6,782

Interest cost on accumulated postretirement benefit obligation (APBO)
11,975

 
12,681

Expected return on assets
(9,562
)
 
(10,373
)
Amortization of prior service credit
(8,844
)
 
(9,251
)
Amortization of net loss
358

 
3,432

Net other postretirement benefit cost (income)

($1,398
)
 

$3,271


Entergy’s other postretirement benefit cost, including amounts capitalized, for the six months ended June 30, 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$9,350

 

$13,564

Interest cost on accumulated postretirement benefit obligation (APBO)
23,950

 
25,362

Expected return on assets
(19,124
)
 
(20,746
)
Amortization of prior service credit
(17,688
)
 
(18,502
)
Amortization of net loss
716

 
6,864

Net other postretirement benefit cost (income)

($2,796
)
 

$6,542



The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for second quarters of 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$591

 

$1,160

 

$262

 

$92

 

$236

 

$243

Interest cost on APBO
 
1,807

 
2,666

 
670

 
395

 
854

 
476

Expected return on assets
 
(3,991
)
 

 
(1,199
)
 
(1,237
)
 
(2,276
)
 
(697
)
Amortization of prior service credit
 
(1,238
)
 
(1,837
)
 
(439
)
 
(171
)
 
(561
)
 
(363
)
Amortization of net (gain) loss
 
144

 
(174
)
 
181

 
58

 
121

 
89

Net other postretirement benefit cost (income)
 

($2,687
)
 

$1,815

 

($525
)
 

($863
)
 

($1,626
)
 

($252
)
2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$793

 

$1,556

 

$321

 

$129

 

$330

 

$306

Interest cost on APBO
 
1,997

 
2,789

 
683

 
417

 
939

 
500

Expected return on assets
 
(4,342
)
 

 
(1,303
)
 
(1,313
)
 
(2,446
)
 
(783
)
Amortization of prior service credit
 
(1,278
)
 
(1,934
)
 
(456
)
 
(186
)
 
(579
)
 
(378
)
Amortization of net loss
 
289

 
388

 
377

 
34

 
206

 
233

Net other postretirement benefit cost (income)
 

($2,541
)
 

$2,799

 

($378
)
 

($919
)
 

($1,550
)
 

($122
)

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the six months ended June 30, 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$1,182

 

$2,320

 

$524

 

$184

 

$472

 

$486

Interest cost on APBO
 
3,614

 
5,332

 
1,340

 
790

 
1,708

 
952

Expected return on assets
 
(7,982
)
 

 
(2,398
)
 
(2,474
)
 
(4,552
)
 
(1,394
)
Amortization of prior service credit
 
(2,476
)
 
(3,674
)
 
(878
)
 
(342
)
 
(1,122
)
 
(726
)
Amortization of net (gain) loss
 
288

 
(348
)
 
362

 
116

 
242

 
178

Net other postretirement benefit cost (income)
 

($5,374
)
 

$3,630

 

($1,050
)
 

($1,726
)
 

($3,252
)
 

($504
)

2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$1,586

 

$3,112

 

$642

 

$258

 

$660

 

$612

Interest cost on APBO
 
3,994

 
5,578

 
1,366

 
834

 
1,878

 
1,000

Expected return on assets
 
(8,684
)
 

 
(2,606
)
 
(2,626
)
 
(4,892
)
 
(1,566
)
Amortization of prior service credit
 
(2,556
)
 
(3,868
)
 
(912
)
 
(372
)
 
(1,158
)
 
(756
)
Amortization of net loss
 
578

 
776

 
754

 
68

 
412

 
466

Net other postretirement benefit cost (income)
 

($5,082
)
 

$5,598

 

($756
)
 

($1,838
)
 

($3,100
)
 

($244
)


Reclassification out of Accumulated Other Comprehensive Income (Loss)

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the second quarters of 2019 and 2018:
2019
 
Qualified
Pension
Costs
 
Other
Postretirement
Costs
 
Non-Qualified
Pension Costs
 
Total
 
 
(In Thousands)
 
 
Entergy
 
 
 
 
 
 
 
 
Amortization of prior service (cost) credit
 

$—

 

$5,375

 

($50
)
 

$5,325

Amortization of net gain (loss)
 
(18,736
)
 
308

 
(552
)
 
(18,980
)
Settlement loss
 
(162
)
 

 
(756
)
 
(918
)
 
 

($18,898
)
 

$5,683

 

($1,358
)
 

($14,573
)
Entergy Louisiana
 
 
 
 
 
 
 
 
Amortization of prior service credit
 

$—

 

$1,837

 

$—

 

$1,837

Amortization of net gain (loss)
 
(699
)
 
174

 
(1
)
 
(526
)
 
 

($699
)
 

$2,011

 

($1
)
 

$1,311

2018

Qualified
Pension
Costs

Other
Postretirement
Costs

Non-Qualified
Pension Costs

Total


(In Thousands)


Entergy








Amortization of prior service (cost) credit


($99
)


$5,594



($71
)


$5,424

Amortization of net loss

(21,957
)

(1,933
)

(918
)

(24,808
)
Settlement loss





(406
)

(406
)



($22,056
)


$3,661



($1,395
)


($19,790
)
Entergy Louisiana








Amortization of prior service credit


$—



$1,934



$—



$1,934

Amortization of net loss

(867
)

(387
)

(2
)

(1,256
)



($867
)


$1,547



($2
)


$678


Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the six months ended June 30, 2019 and 2018:
2019

Qualified
Pension
Costs

Other
Postretirement
Costs

Non-Qualified
Pension Costs

Total


(In Thousands)


Entergy








Amortization of prior service (cost) credit


$—



$10,750



($98
)


$10,652

Amortization of net gain (loss)

(37,470
)

615


(1,114
)

(37,969
)
Settlement loss

(1,299
)



(756
)

(2,055
)



($38,769
)


$11,365



($1,968
)


($29,372
)
Entergy Louisiana








Amortization of prior service credit


$—



$3,674



$—



$3,674

Amortization of net gain (loss)

(1,397
)

348


(3
)

(1,052
)



($1,397
)


$4,022



($3
)


$2,622

2018
 
Qualified
Pension
Costs
 
Other
Postretirement
Costs
 
Non-Qualified
Pension Costs
 
Total
 
 
(In Thousands)
 
 
Entergy
 
 
 
 
 
 
 
 
Amortization of prior service (cost) credit
 

($198
)
 

$11,189

 

($141
)
 

$10,850

Amortization of net loss
 
(43,914
)
 
(3,865
)
 
(1,981
)
 
(49,760
)
Settlement loss
 

 

 
(2,022
)
 
(2,022
)
 
 

($44,112
)
 

$7,324

 

($4,144
)
 

($40,932
)
Entergy Louisiana
 
 
 
 
 
 
 
 
Amortization of prior service credit
 

$—

 

$3,868

 

$—

 

$3,868

Amortization of net loss
 
(1,734
)
 
(775
)
 
(4
)
 
(2,513
)
 
 

($1,734
)
 

$3,093

 

($4
)
 

$1,355



Employer Contributions

Based on current assumptions, Entergy expects to contribute $176.9 million to its qualified pension plans in 2019.  As of June 30, 2019, Entergy had contributed $65.5 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 2019:
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
(In Thousands)
Expected 2019 pension contributions

$27,112

 

$26,451

 

$7,701

 

$1,800

 

$1,645

 

$8,285

Pension contributions made through June 2019

$9,338

 

$10,093

 

$2,671

 

$674

 

$739

 

$2,944

Remaining estimated pension contributions to be made in 2019

$17,774

 

$16,358

 

$5,030

 

$1,126

 

$906

 

$5,341


Entergy Mississippi [Member]  
Retirement And Other Postretirement Benefits RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Components of Qualified Net Pension Cost

Entergy’s qualified pension cost, including amounts capitalized, for the second quarters of 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$33,606

 

$38,752

Interest cost on projected benefit obligation
73,912

 
66,854

Expected return on assets
(103,859
)
 
(110,535
)
Amortization of prior service cost

 
99

Amortization of net loss
58,420

 
68,526

Settlement charges
162

 

Net pension costs

$62,241

 

$63,696


Entergy’s qualified pension cost, including amounts capitalized, for the six months ended June 30, 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$67,213

 

$77,504

Interest cost on projected benefit obligation
147,853

 
133,708

Expected return on assets
(207,743
)
 
(221,070
)
Amortization of prior service cost

 
198

Amortization of net loss
116,838

 
137,052

Settlement charges
1,299

 

Net pension costs

$125,460

 

$127,392



The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the second quarters of 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$5,261

 

$7,284

 

$1,629

 

$569

 

$1,350

 

$1,550

Interest cost on projected benefit obligation
 
14,175

 
15,882

 
4,068

 
1,874

 
3,612

 
3,363

Expected return on assets
 
(20,176
)
 
(22,652
)
 
(5,968
)
 
(2,697
)
 
(5,862
)
 
(4,677
)
Amortization of net loss
 
11,841

 
11,643

 
3,105

 
1,530

 
2,334

 
2,850

Net pension cost
 

$11,101

 

$12,157

 

$2,834

 

$1,276

 

$1,434

 

$3,086

2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$6,189

 

$8,446

 

$1,822

 

$673

 

$1,589

 

$1,776

Interest cost on projected benefit obligation
 
13,004

 
14,940

 
3,769

 
1,813

 
3,348

 
3,227

Expected return on assets
 
(21,851
)
 
(24,809
)
 
(6,502
)
 
(2,993
)
 
(6,523
)
 
(4,991
)
Amortization of net loss
 
13,412

 
14,450

 
3,610

 
1,954

 
2,626

 
3,715

Net pension cost
 

$10,754

 

$13,027

 

$2,699

 

$1,447

 

$1,040

 

$3,727


The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the six months ended June 30, 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$10,522

 

$14,568

 

$3,258

 

$1,138

 

$2,700

 

$3,100

Interest cost on projected benefit obligation
 
28,350

 
31,764

 
8,136

 
3,748

 
7,224

 
6,727

Expected return on assets
 
(40,352
)
 
(45,304
)
 
(11,936
)
 
(5,393
)
 
(11,724
)
 
(9,354
)
Amortization of net loss
 
23,682

 
23,286

 
6,209

 
3,059

 
4,668

 
5,700

Net pension cost
 

$22,202

 

$24,314

 

$5,667

 

$2,552

 

$2,868

 

$6,173

2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$12,378

 

$16,892

 

$3,644

 

$1,346

 

$3,178

 

$3,552

Interest cost on projected benefit obligation
 
26,008

 
29,880

 
7,538

 
3,626

 
6,696

 
6,454

Expected return on assets
 
(43,702
)
 
(49,618
)
 
(13,004
)
 
(5,986
)
 
(13,046
)
 
(9,982
)
Amortization of net loss
 
26,824

 
28,900

 
7,220

 
3,908

 
5,252

 
7,430

Net pension cost
 

$21,508

 

$26,054

 

$5,398

 

$2,894

 

$2,080

 

$7,454



Non-Qualified Net Pension Cost

Entergy recognized $7.6 million and $6.6 million in pension cost for its non-qualified pension plans in the second quarters of 2019 and 2018, respectively. Reflected in the pension cost for non-qualified pension plans in the second quarters of 2019 and 2018 were settlement charges of $3.7 million and $2.4 million, respectively, related to the payment of lump sum benefits out of the plan. Entergy recognized $11.6 million and $15.5 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2019 and 2018, respectively. Reflected in the pension cost for non-qualified pension plans for the six months ended June 30, 2019 and 2018 were settlement charges of $3.7 million and $6.8 million, respectively, related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the second quarters of 2019 and 2018:
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
(In Thousands)
2019

$71

 

$41

 

$113

 

$6

 

$122

2018

$122

 

$46

 

$77

 

$21

 

$270


Reflected in Entergy Mississippi’s non-qualified pension costs in the second quarter of 2019 were settlement charges of $40 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Arkansas’s non-qualified pension costs in the second quarter of 2018 were settlement charges of $10 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs in the second quarter of 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the six months ended June 30, 2019 and 2018:
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
(In Thousands)
2019

$144

 

$84

 

$188

 

$11

 

$246

2018

$254

 

$96

 

$157

 

$42

 

$407


Reflected in Entergy Mississippi’s non-qualified pension costs for the six months ended June 30, 2019 were settlement charges of $40 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Arkansas’s non-qualified pension costs for the six months ended June 30, 2018 were settlement charges of $22 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the six months ended June 30, 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefit Cost

Entergy’s other postretirement benefit cost, including amounts capitalized, for the second quarters of 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$4,675

 

$6,782

Interest cost on accumulated postretirement benefit obligation (APBO)
11,975

 
12,681

Expected return on assets
(9,562
)
 
(10,373
)
Amortization of prior service credit
(8,844
)
 
(9,251
)
Amortization of net loss
358

 
3,432

Net other postretirement benefit cost (income)

($1,398
)
 

$3,271


Entergy’s other postretirement benefit cost, including amounts capitalized, for the six months ended June 30, 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$9,350

 

$13,564

Interest cost on accumulated postretirement benefit obligation (APBO)
23,950

 
25,362

Expected return on assets
(19,124
)
 
(20,746
)
Amortization of prior service credit
(17,688
)
 
(18,502
)
Amortization of net loss
716

 
6,864

Net other postretirement benefit cost (income)

($2,796
)
 

$6,542



The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for second quarters of 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$591

 

$1,160

 

$262

 

$92

 

$236

 

$243

Interest cost on APBO
 
1,807

 
2,666

 
670

 
395

 
854

 
476

Expected return on assets
 
(3,991
)
 

 
(1,199
)
 
(1,237
)
 
(2,276
)
 
(697
)
Amortization of prior service credit
 
(1,238
)
 
(1,837
)
 
(439
)
 
(171
)
 
(561
)
 
(363
)
Amortization of net (gain) loss
 
144

 
(174
)
 
181

 
58

 
121

 
89

Net other postretirement benefit cost (income)
 

($2,687
)
 

$1,815

 

($525
)
 

($863
)
 

($1,626
)
 

($252
)
2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$793

 

$1,556

 

$321

 

$129

 

$330

 

$306

Interest cost on APBO
 
1,997

 
2,789

 
683

 
417

 
939

 
500

Expected return on assets
 
(4,342
)
 

 
(1,303
)
 
(1,313
)
 
(2,446
)
 
(783
)
Amortization of prior service credit
 
(1,278
)
 
(1,934
)
 
(456
)
 
(186
)
 
(579
)
 
(378
)
Amortization of net loss
 
289

 
388

 
377

 
34

 
206

 
233

Net other postretirement benefit cost (income)
 

($2,541
)
 

$2,799

 

($378
)
 

($919
)
 

($1,550
)
 

($122
)

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the six months ended June 30, 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$1,182

 

$2,320

 

$524

 

$184

 

$472

 

$486

Interest cost on APBO
 
3,614

 
5,332

 
1,340

 
790

 
1,708

 
952

Expected return on assets
 
(7,982
)
 

 
(2,398
)
 
(2,474
)
 
(4,552
)
 
(1,394
)
Amortization of prior service credit
 
(2,476
)
 
(3,674
)
 
(878
)
 
(342
)
 
(1,122
)
 
(726
)
Amortization of net (gain) loss
 
288

 
(348
)
 
362

 
116

 
242

 
178

Net other postretirement benefit cost (income)
 

($5,374
)
 

$3,630

 

($1,050
)
 

($1,726
)
 

($3,252
)
 

($504
)

2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$1,586

 

$3,112

 

$642

 

$258

 

$660

 

$612

Interest cost on APBO
 
3,994

 
5,578

 
1,366

 
834

 
1,878

 
1,000

Expected return on assets
 
(8,684
)
 

 
(2,606
)
 
(2,626
)
 
(4,892
)
 
(1,566
)
Amortization of prior service credit
 
(2,556
)
 
(3,868
)
 
(912
)
 
(372
)
 
(1,158
)
 
(756
)
Amortization of net loss
 
578

 
776

 
754

 
68

 
412

 
466

Net other postretirement benefit cost (income)
 

($5,082
)
 

$5,598

 

($756
)
 

($1,838
)
 

($3,100
)
 

($244
)


Reclassification out of Accumulated Other Comprehensive Income (Loss)

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the second quarters of 2019 and 2018:
2019
 
Qualified
Pension
Costs
 
Other
Postretirement
Costs
 
Non-Qualified
Pension Costs
 
Total
 
 
(In Thousands)
 
 
Entergy
 
 
 
 
 
 
 
 
Amortization of prior service (cost) credit
 

$—

 

$5,375

 

($50
)
 

$5,325

Amortization of net gain (loss)
 
(18,736
)
 
308

 
(552
)
 
(18,980
)
Settlement loss
 
(162
)
 

 
(756
)
 
(918
)
 
 

($18,898
)
 

$5,683

 

($1,358
)
 

($14,573
)
Entergy Louisiana
 
 
 
 
 
 
 
 
Amortization of prior service credit
 

$—

 

$1,837

 

$—

 

$1,837

Amortization of net gain (loss)
 
(699
)
 
174

 
(1
)
 
(526
)
 
 

($699
)
 

$2,011

 

($1
)
 

$1,311

2018

Qualified
Pension
Costs

Other
Postretirement
Costs

Non-Qualified
Pension Costs

Total


(In Thousands)


Entergy








Amortization of prior service (cost) credit


($99
)


$5,594



($71
)


$5,424

Amortization of net loss

(21,957
)

(1,933
)

(918
)

(24,808
)
Settlement loss





(406
)

(406
)



($22,056
)


$3,661



($1,395
)


($19,790
)
Entergy Louisiana








Amortization of prior service credit


$—



$1,934



$—



$1,934

Amortization of net loss

(867
)

(387
)

(2
)

(1,256
)



($867
)


$1,547



($2
)


$678


Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the six months ended June 30, 2019 and 2018:
2019

Qualified
Pension
Costs

Other
Postretirement
Costs

Non-Qualified
Pension Costs

Total


(In Thousands)


Entergy








Amortization of prior service (cost) credit


$—



$10,750



($98
)


$10,652

Amortization of net gain (loss)

(37,470
)

615


(1,114
)

(37,969
)
Settlement loss

(1,299
)



(756
)

(2,055
)



($38,769
)


$11,365



($1,968
)


($29,372
)
Entergy Louisiana








Amortization of prior service credit


$—



$3,674



$—



$3,674

Amortization of net gain (loss)

(1,397
)

348


(3
)

(1,052
)



($1,397
)


$4,022



($3
)


$2,622

2018
 
Qualified
Pension
Costs
 
Other
Postretirement
Costs
 
Non-Qualified
Pension Costs
 
Total
 
 
(In Thousands)
 
 
Entergy
 
 
 
 
 
 
 
 
Amortization of prior service (cost) credit
 

($198
)
 

$11,189

 

($141
)
 

$10,850

Amortization of net loss
 
(43,914
)
 
(3,865
)
 
(1,981
)
 
(49,760
)
Settlement loss
 

 

 
(2,022
)
 
(2,022
)
 
 

($44,112
)
 

$7,324

 

($4,144
)
 

($40,932
)
Entergy Louisiana
 
 
 
 
 
 
 
 
Amortization of prior service credit
 

$—

 

$3,868

 

$—

 

$3,868

Amortization of net loss
 
(1,734
)
 
(775
)
 
(4
)
 
(2,513
)
 
 

($1,734
)
 

$3,093

 

($4
)
 

$1,355



Employer Contributions

Based on current assumptions, Entergy expects to contribute $176.9 million to its qualified pension plans in 2019.  As of June 30, 2019, Entergy had contributed $65.5 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 2019:
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
(In Thousands)
Expected 2019 pension contributions

$27,112

 

$26,451

 

$7,701

 

$1,800

 

$1,645

 

$8,285

Pension contributions made through June 2019

$9,338

 

$10,093

 

$2,671

 

$674

 

$739

 

$2,944

Remaining estimated pension contributions to be made in 2019

$17,774

 

$16,358

 

$5,030

 

$1,126

 

$906

 

$5,341


Entergy New Orleans [Member]  
Retirement And Other Postretirement Benefits RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Components of Qualified Net Pension Cost

Entergy’s qualified pension cost, including amounts capitalized, for the second quarters of 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$33,606

 

$38,752

Interest cost on projected benefit obligation
73,912

 
66,854

Expected return on assets
(103,859
)
 
(110,535
)
Amortization of prior service cost

 
99

Amortization of net loss
58,420

 
68,526

Settlement charges
162

 

Net pension costs

$62,241

 

$63,696


Entergy’s qualified pension cost, including amounts capitalized, for the six months ended June 30, 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$67,213

 

$77,504

Interest cost on projected benefit obligation
147,853

 
133,708

Expected return on assets
(207,743
)
 
(221,070
)
Amortization of prior service cost

 
198

Amortization of net loss
116,838

 
137,052

Settlement charges
1,299

 

Net pension costs

$125,460

 

$127,392



The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the second quarters of 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$5,261

 

$7,284

 

$1,629

 

$569

 

$1,350

 

$1,550

Interest cost on projected benefit obligation
 
14,175

 
15,882

 
4,068

 
1,874

 
3,612

 
3,363

Expected return on assets
 
(20,176
)
 
(22,652
)
 
(5,968
)
 
(2,697
)
 
(5,862
)
 
(4,677
)
Amortization of net loss
 
11,841

 
11,643

 
3,105

 
1,530

 
2,334

 
2,850

Net pension cost
 

$11,101

 

$12,157

 

$2,834

 

$1,276

 

$1,434

 

$3,086

2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$6,189

 

$8,446

 

$1,822

 

$673

 

$1,589

 

$1,776

Interest cost on projected benefit obligation
 
13,004

 
14,940

 
3,769

 
1,813

 
3,348

 
3,227

Expected return on assets
 
(21,851
)
 
(24,809
)
 
(6,502
)
 
(2,993
)
 
(6,523
)
 
(4,991
)
Amortization of net loss
 
13,412

 
14,450

 
3,610

 
1,954

 
2,626

 
3,715

Net pension cost
 

$10,754

 

$13,027

 

$2,699

 

$1,447

 

$1,040

 

$3,727


The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the six months ended June 30, 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$10,522

 

$14,568

 

$3,258

 

$1,138

 

$2,700

 

$3,100

Interest cost on projected benefit obligation
 
28,350

 
31,764

 
8,136

 
3,748

 
7,224

 
6,727

Expected return on assets
 
(40,352
)
 
(45,304
)
 
(11,936
)
 
(5,393
)
 
(11,724
)
 
(9,354
)
Amortization of net loss
 
23,682

 
23,286

 
6,209

 
3,059

 
4,668

 
5,700

Net pension cost
 

$22,202

 

$24,314

 

$5,667

 

$2,552

 

$2,868

 

$6,173

2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$12,378

 

$16,892

 

$3,644

 

$1,346

 

$3,178

 

$3,552

Interest cost on projected benefit obligation
 
26,008

 
29,880

 
7,538

 
3,626

 
6,696

 
6,454

Expected return on assets
 
(43,702
)
 
(49,618
)
 
(13,004
)
 
(5,986
)
 
(13,046
)
 
(9,982
)
Amortization of net loss
 
26,824

 
28,900

 
7,220

 
3,908

 
5,252

 
7,430

Net pension cost
 

$21,508

 

$26,054

 

$5,398

 

$2,894

 

$2,080

 

$7,454



Non-Qualified Net Pension Cost

Entergy recognized $7.6 million and $6.6 million in pension cost for its non-qualified pension plans in the second quarters of 2019 and 2018, respectively. Reflected in the pension cost for non-qualified pension plans in the second quarters of 2019 and 2018 were settlement charges of $3.7 million and $2.4 million, respectively, related to the payment of lump sum benefits out of the plan. Entergy recognized $11.6 million and $15.5 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2019 and 2018, respectively. Reflected in the pension cost for non-qualified pension plans for the six months ended June 30, 2019 and 2018 were settlement charges of $3.7 million and $6.8 million, respectively, related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the second quarters of 2019 and 2018:
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
(In Thousands)
2019

$71

 

$41

 

$113

 

$6

 

$122

2018

$122

 

$46

 

$77

 

$21

 

$270


Reflected in Entergy Mississippi’s non-qualified pension costs in the second quarter of 2019 were settlement charges of $40 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Arkansas’s non-qualified pension costs in the second quarter of 2018 were settlement charges of $10 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs in the second quarter of 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the six months ended June 30, 2019 and 2018:
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
(In Thousands)
2019

$144

 

$84

 

$188

 

$11

 

$246

2018

$254

 

$96

 

$157

 

$42

 

$407


Reflected in Entergy Mississippi’s non-qualified pension costs for the six months ended June 30, 2019 were settlement charges of $40 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Arkansas’s non-qualified pension costs for the six months ended June 30, 2018 were settlement charges of $22 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the six months ended June 30, 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefit Cost

Entergy’s other postretirement benefit cost, including amounts capitalized, for the second quarters of 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$4,675

 

$6,782

Interest cost on accumulated postretirement benefit obligation (APBO)
11,975

 
12,681

Expected return on assets
(9,562
)
 
(10,373
)
Amortization of prior service credit
(8,844
)
 
(9,251
)
Amortization of net loss
358

 
3,432

Net other postretirement benefit cost (income)

($1,398
)
 

$3,271


Entergy’s other postretirement benefit cost, including amounts capitalized, for the six months ended June 30, 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$9,350

 

$13,564

Interest cost on accumulated postretirement benefit obligation (APBO)
23,950

 
25,362

Expected return on assets
(19,124
)
 
(20,746
)
Amortization of prior service credit
(17,688
)
 
(18,502
)
Amortization of net loss
716

 
6,864

Net other postretirement benefit cost (income)

($2,796
)
 

$6,542



The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for second quarters of 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$591

 

$1,160

 

$262

 

$92

 

$236

 

$243

Interest cost on APBO
 
1,807

 
2,666

 
670

 
395

 
854

 
476

Expected return on assets
 
(3,991
)
 

 
(1,199
)
 
(1,237
)
 
(2,276
)
 
(697
)
Amortization of prior service credit
 
(1,238
)
 
(1,837
)
 
(439
)
 
(171
)
 
(561
)
 
(363
)
Amortization of net (gain) loss
 
144

 
(174
)
 
181

 
58

 
121

 
89

Net other postretirement benefit cost (income)
 

($2,687
)
 

$1,815

 

($525
)
 

($863
)
 

($1,626
)
 

($252
)
2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$793

 

$1,556

 

$321

 

$129

 

$330

 

$306

Interest cost on APBO
 
1,997

 
2,789

 
683

 
417

 
939

 
500

Expected return on assets
 
(4,342
)
 

 
(1,303
)
 
(1,313
)
 
(2,446
)
 
(783
)
Amortization of prior service credit
 
(1,278
)
 
(1,934
)
 
(456
)
 
(186
)
 
(579
)
 
(378
)
Amortization of net loss
 
289

 
388

 
377

 
34

 
206

 
233

Net other postretirement benefit cost (income)
 

($2,541
)
 

$2,799

 

($378
)
 

($919
)
 

($1,550
)
 

($122
)

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the six months ended June 30, 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$1,182

 

$2,320

 

$524

 

$184

 

$472

 

$486

Interest cost on APBO
 
3,614

 
5,332

 
1,340

 
790

 
1,708

 
952

Expected return on assets
 
(7,982
)
 

 
(2,398
)
 
(2,474
)
 
(4,552
)
 
(1,394
)
Amortization of prior service credit
 
(2,476
)
 
(3,674
)
 
(878
)
 
(342
)
 
(1,122
)
 
(726
)
Amortization of net (gain) loss
 
288

 
(348
)
 
362

 
116

 
242

 
178

Net other postretirement benefit cost (income)
 

($5,374
)
 

$3,630

 

($1,050
)
 

($1,726
)
 

($3,252
)
 

($504
)

2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$1,586

 

$3,112

 

$642

 

$258

 

$660

 

$612

Interest cost on APBO
 
3,994

 
5,578

 
1,366

 
834

 
1,878

 
1,000

Expected return on assets
 
(8,684
)
 

 
(2,606
)
 
(2,626
)
 
(4,892
)
 
(1,566
)
Amortization of prior service credit
 
(2,556
)
 
(3,868
)
 
(912
)
 
(372
)
 
(1,158
)
 
(756
)
Amortization of net loss
 
578

 
776

 
754

 
68

 
412

 
466

Net other postretirement benefit cost (income)
 

($5,082
)
 

$5,598

 

($756
)
 

($1,838
)
 

($3,100
)
 

($244
)


Reclassification out of Accumulated Other Comprehensive Income (Loss)

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the second quarters of 2019 and 2018:
2019
 
Qualified
Pension
Costs
 
Other
Postretirement
Costs
 
Non-Qualified
Pension Costs
 
Total
 
 
(In Thousands)
 
 
Entergy
 
 
 
 
 
 
 
 
Amortization of prior service (cost) credit
 

$—

 

$5,375

 

($50
)
 

$5,325

Amortization of net gain (loss)
 
(18,736
)
 
308

 
(552
)
 
(18,980
)
Settlement loss
 
(162
)
 

 
(756
)
 
(918
)
 
 

($18,898
)
 

$5,683

 

($1,358
)
 

($14,573
)
Entergy Louisiana
 
 
 
 
 
 
 
 
Amortization of prior service credit
 

$—

 

$1,837

 

$—

 

$1,837

Amortization of net gain (loss)
 
(699
)
 
174

 
(1
)
 
(526
)
 
 

($699
)
 

$2,011

 

($1
)
 

$1,311

2018

Qualified
Pension
Costs

Other
Postretirement
Costs

Non-Qualified
Pension Costs

Total


(In Thousands)


Entergy








Amortization of prior service (cost) credit


($99
)


$5,594



($71
)


$5,424

Amortization of net loss

(21,957
)

(1,933
)

(918
)

(24,808
)
Settlement loss





(406
)

(406
)



($22,056
)


$3,661



($1,395
)


($19,790
)
Entergy Louisiana








Amortization of prior service credit


$—



$1,934



$—



$1,934

Amortization of net loss

(867
)

(387
)

(2
)

(1,256
)



($867
)


$1,547



($2
)


$678


Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the six months ended June 30, 2019 and 2018:
2019

Qualified
Pension
Costs

Other
Postretirement
Costs

Non-Qualified
Pension Costs

Total


(In Thousands)


Entergy








Amortization of prior service (cost) credit


$—



$10,750



($98
)


$10,652

Amortization of net gain (loss)

(37,470
)

615


(1,114
)

(37,969
)
Settlement loss

(1,299
)



(756
)

(2,055
)



($38,769
)


$11,365



($1,968
)


($29,372
)
Entergy Louisiana








Amortization of prior service credit


$—



$3,674



$—



$3,674

Amortization of net gain (loss)

(1,397
)

348


(3
)

(1,052
)



($1,397
)


$4,022



($3
)


$2,622

2018
 
Qualified
Pension
Costs
 
Other
Postretirement
Costs
 
Non-Qualified
Pension Costs
 
Total
 
 
(In Thousands)
 
 
Entergy
 
 
 
 
 
 
 
 
Amortization of prior service (cost) credit
 

($198
)
 

$11,189

 

($141
)
 

$10,850

Amortization of net loss
 
(43,914
)
 
(3,865
)
 
(1,981
)
 
(49,760
)
Settlement loss
 

 

 
(2,022
)
 
(2,022
)
 
 

($44,112
)
 

$7,324

 

($4,144
)
 

($40,932
)
Entergy Louisiana
 
 
 
 
 
 
 
 
Amortization of prior service credit
 

$—

 

$3,868

 

$—

 

$3,868

Amortization of net loss
 
(1,734
)
 
(775
)
 
(4
)
 
(2,513
)
 
 

($1,734
)
 

$3,093

 

($4
)
 

$1,355



Employer Contributions

Based on current assumptions, Entergy expects to contribute $176.9 million to its qualified pension plans in 2019.  As of June 30, 2019, Entergy had contributed $65.5 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 2019:
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
(In Thousands)
Expected 2019 pension contributions

$27,112

 

$26,451

 

$7,701

 

$1,800

 

$1,645

 

$8,285

Pension contributions made through June 2019

$9,338

 

$10,093

 

$2,671

 

$674

 

$739

 

$2,944

Remaining estimated pension contributions to be made in 2019

$17,774

 

$16,358

 

$5,030

 

$1,126

 

$906

 

$5,341


Entergy Texas [Member]  
Retirement And Other Postretirement Benefits RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Components of Qualified Net Pension Cost

Entergy’s qualified pension cost, including amounts capitalized, for the second quarters of 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$33,606

 

$38,752

Interest cost on projected benefit obligation
73,912

 
66,854

Expected return on assets
(103,859
)
 
(110,535
)
Amortization of prior service cost

 
99

Amortization of net loss
58,420

 
68,526

Settlement charges
162

 

Net pension costs

$62,241

 

$63,696


Entergy’s qualified pension cost, including amounts capitalized, for the six months ended June 30, 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$67,213

 

$77,504

Interest cost on projected benefit obligation
147,853

 
133,708

Expected return on assets
(207,743
)
 
(221,070
)
Amortization of prior service cost

 
198

Amortization of net loss
116,838

 
137,052

Settlement charges
1,299

 

Net pension costs

$125,460

 

$127,392



The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the second quarters of 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$5,261

 

$7,284

 

$1,629

 

$569

 

$1,350

 

$1,550

Interest cost on projected benefit obligation
 
14,175

 
15,882

 
4,068

 
1,874

 
3,612

 
3,363

Expected return on assets
 
(20,176
)
 
(22,652
)
 
(5,968
)
 
(2,697
)
 
(5,862
)
 
(4,677
)
Amortization of net loss
 
11,841

 
11,643

 
3,105

 
1,530

 
2,334

 
2,850

Net pension cost
 

$11,101

 

$12,157

 

$2,834

 

$1,276

 

$1,434

 

$3,086

2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$6,189

 

$8,446

 

$1,822

 

$673

 

$1,589

 

$1,776

Interest cost on projected benefit obligation
 
13,004

 
14,940

 
3,769

 
1,813

 
3,348

 
3,227

Expected return on assets
 
(21,851
)
 
(24,809
)
 
(6,502
)
 
(2,993
)
 
(6,523
)
 
(4,991
)
Amortization of net loss
 
13,412

 
14,450

 
3,610

 
1,954

 
2,626

 
3,715

Net pension cost
 

$10,754

 

$13,027

 

$2,699

 

$1,447

 

$1,040

 

$3,727


The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the six months ended June 30, 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$10,522

 

$14,568

 

$3,258

 

$1,138

 

$2,700

 

$3,100

Interest cost on projected benefit obligation
 
28,350

 
31,764

 
8,136

 
3,748

 
7,224

 
6,727

Expected return on assets
 
(40,352
)
 
(45,304
)
 
(11,936
)
 
(5,393
)
 
(11,724
)
 
(9,354
)
Amortization of net loss
 
23,682

 
23,286

 
6,209

 
3,059

 
4,668

 
5,700

Net pension cost
 

$22,202

 

$24,314

 

$5,667

 

$2,552

 

$2,868

 

$6,173

2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$12,378

 

$16,892

 

$3,644

 

$1,346

 

$3,178

 

$3,552

Interest cost on projected benefit obligation
 
26,008

 
29,880

 
7,538

 
3,626

 
6,696

 
6,454

Expected return on assets
 
(43,702
)
 
(49,618
)
 
(13,004
)
 
(5,986
)
 
(13,046
)
 
(9,982
)
Amortization of net loss
 
26,824

 
28,900

 
7,220

 
3,908

 
5,252

 
7,430

Net pension cost
 

$21,508

 

$26,054

 

$5,398

 

$2,894

 

$2,080

 

$7,454



Non-Qualified Net Pension Cost

Entergy recognized $7.6 million and $6.6 million in pension cost for its non-qualified pension plans in the second quarters of 2019 and 2018, respectively. Reflected in the pension cost for non-qualified pension plans in the second quarters of 2019 and 2018 were settlement charges of $3.7 million and $2.4 million, respectively, related to the payment of lump sum benefits out of the plan. Entergy recognized $11.6 million and $15.5 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2019 and 2018, respectively. Reflected in the pension cost for non-qualified pension plans for the six months ended June 30, 2019 and 2018 were settlement charges of $3.7 million and $6.8 million, respectively, related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the second quarters of 2019 and 2018:
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
(In Thousands)
2019

$71

 

$41

 

$113

 

$6

 

$122

2018

$122

 

$46

 

$77

 

$21

 

$270


Reflected in Entergy Mississippi’s non-qualified pension costs in the second quarter of 2019 were settlement charges of $40 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Arkansas’s non-qualified pension costs in the second quarter of 2018 were settlement charges of $10 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs in the second quarter of 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the six months ended June 30, 2019 and 2018:
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
(In Thousands)
2019

$144

 

$84

 

$188

 

$11

 

$246

2018

$254

 

$96

 

$157

 

$42

 

$407


Reflected in Entergy Mississippi’s non-qualified pension costs for the six months ended June 30, 2019 were settlement charges of $40 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Arkansas’s non-qualified pension costs for the six months ended June 30, 2018 were settlement charges of $22 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the six months ended June 30, 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefit Cost

Entergy’s other postretirement benefit cost, including amounts capitalized, for the second quarters of 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$4,675

 

$6,782

Interest cost on accumulated postretirement benefit obligation (APBO)
11,975

 
12,681

Expected return on assets
(9,562
)
 
(10,373
)
Amortization of prior service credit
(8,844
)
 
(9,251
)
Amortization of net loss
358

 
3,432

Net other postretirement benefit cost (income)

($1,398
)
 

$3,271


Entergy’s other postretirement benefit cost, including amounts capitalized, for the six months ended June 30, 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$9,350

 

$13,564

Interest cost on accumulated postretirement benefit obligation (APBO)
23,950

 
25,362

Expected return on assets
(19,124
)
 
(20,746
)
Amortization of prior service credit
(17,688
)
 
(18,502
)
Amortization of net loss
716

 
6,864

Net other postretirement benefit cost (income)

($2,796
)
 

$6,542



The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for second quarters of 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$591

 

$1,160

 

$262

 

$92

 

$236

 

$243

Interest cost on APBO
 
1,807

 
2,666

 
670

 
395

 
854

 
476

Expected return on assets
 
(3,991
)
 

 
(1,199
)
 
(1,237
)
 
(2,276
)
 
(697
)
Amortization of prior service credit
 
(1,238
)
 
(1,837
)
 
(439
)
 
(171
)
 
(561
)
 
(363
)
Amortization of net (gain) loss
 
144

 
(174
)
 
181

 
58

 
121

 
89

Net other postretirement benefit cost (income)
 

($2,687
)
 

$1,815

 

($525
)
 

($863
)
 

($1,626
)
 

($252
)
2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$793

 

$1,556

 

$321

 

$129

 

$330

 

$306

Interest cost on APBO
 
1,997

 
2,789

 
683

 
417

 
939

 
500

Expected return on assets
 
(4,342
)
 

 
(1,303
)
 
(1,313
)
 
(2,446
)
 
(783
)
Amortization of prior service credit
 
(1,278
)
 
(1,934
)
 
(456
)
 
(186
)
 
(579
)
 
(378
)
Amortization of net loss
 
289

 
388

 
377

 
34

 
206

 
233

Net other postretirement benefit cost (income)
 

($2,541
)
 

$2,799

 

($378
)
 

($919
)
 

($1,550
)
 

($122
)

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the six months ended June 30, 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$1,182

 

$2,320

 

$524

 

$184

 

$472

 

$486

Interest cost on APBO
 
3,614

 
5,332

 
1,340

 
790

 
1,708

 
952

Expected return on assets
 
(7,982
)
 

 
(2,398
)
 
(2,474
)
 
(4,552
)
 
(1,394
)
Amortization of prior service credit
 
(2,476
)
 
(3,674
)
 
(878
)
 
(342
)
 
(1,122
)
 
(726
)
Amortization of net (gain) loss
 
288

 
(348
)
 
362

 
116

 
242

 
178

Net other postretirement benefit cost (income)
 

($5,374
)
 

$3,630

 

($1,050
)
 

($1,726
)
 

($3,252
)
 

($504
)

2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$1,586

 

$3,112

 

$642

 

$258

 

$660

 

$612

Interest cost on APBO
 
3,994

 
5,578

 
1,366

 
834

 
1,878

 
1,000

Expected return on assets
 
(8,684
)
 

 
(2,606
)
 
(2,626
)
 
(4,892
)
 
(1,566
)
Amortization of prior service credit
 
(2,556
)
 
(3,868
)
 
(912
)
 
(372
)
 
(1,158
)
 
(756
)
Amortization of net loss
 
578

 
776

 
754

 
68

 
412

 
466

Net other postretirement benefit cost (income)
 

($5,082
)
 

$5,598

 

($756
)
 

($1,838
)
 

($3,100
)
 

($244
)


Reclassification out of Accumulated Other Comprehensive Income (Loss)

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the second quarters of 2019 and 2018:
2019
 
Qualified
Pension
Costs
 
Other
Postretirement
Costs
 
Non-Qualified
Pension Costs
 
Total
 
 
(In Thousands)
 
 
Entergy
 
 
 
 
 
 
 
 
Amortization of prior service (cost) credit
 

$—

 

$5,375

 

($50
)
 

$5,325

Amortization of net gain (loss)
 
(18,736
)
 
308

 
(552
)
 
(18,980
)
Settlement loss
 
(162
)
 

 
(756
)
 
(918
)
 
 

($18,898
)
 

$5,683

 

($1,358
)
 

($14,573
)
Entergy Louisiana
 
 
 
 
 
 
 
 
Amortization of prior service credit
 

$—

 

$1,837

 

$—

 

$1,837

Amortization of net gain (loss)
 
(699
)
 
174

 
(1
)
 
(526
)
 
 

($699
)
 

$2,011

 

($1
)
 

$1,311

2018

Qualified
Pension
Costs

Other
Postretirement
Costs

Non-Qualified
Pension Costs

Total


(In Thousands)


Entergy








Amortization of prior service (cost) credit


($99
)


$5,594



($71
)


$5,424

Amortization of net loss

(21,957
)

(1,933
)

(918
)

(24,808
)
Settlement loss





(406
)

(406
)



($22,056
)


$3,661



($1,395
)


($19,790
)
Entergy Louisiana








Amortization of prior service credit


$—



$1,934



$—



$1,934

Amortization of net loss

(867
)

(387
)

(2
)

(1,256
)



($867
)


$1,547



($2
)


$678


Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the six months ended June 30, 2019 and 2018:
2019

Qualified
Pension
Costs

Other
Postretirement
Costs

Non-Qualified
Pension Costs

Total


(In Thousands)


Entergy








Amortization of prior service (cost) credit


$—



$10,750



($98
)


$10,652

Amortization of net gain (loss)

(37,470
)

615


(1,114
)

(37,969
)
Settlement loss

(1,299
)



(756
)

(2,055
)



($38,769
)


$11,365



($1,968
)


($29,372
)
Entergy Louisiana








Amortization of prior service credit


$—



$3,674



$—



$3,674

Amortization of net gain (loss)

(1,397
)

348


(3
)

(1,052
)



($1,397
)


$4,022



($3
)


$2,622

2018
 
Qualified
Pension
Costs
 
Other
Postretirement
Costs
 
Non-Qualified
Pension Costs
 
Total
 
 
(In Thousands)
 
 
Entergy
 
 
 
 
 
 
 
 
Amortization of prior service (cost) credit
 

($198
)
 

$11,189

 

($141
)
 

$10,850

Amortization of net loss
 
(43,914
)
 
(3,865
)
 
(1,981
)
 
(49,760
)
Settlement loss
 

 

 
(2,022
)
 
(2,022
)
 
 

($44,112
)
 

$7,324

 

($4,144
)
 

($40,932
)
Entergy Louisiana
 
 
 
 
 
 
 
 
Amortization of prior service credit
 

$—

 

$3,868

 

$—

 

$3,868

Amortization of net loss
 
(1,734
)
 
(775
)
 
(4
)
 
(2,513
)
 
 

($1,734
)
 

$3,093

 

($4
)
 

$1,355



Employer Contributions

Based on current assumptions, Entergy expects to contribute $176.9 million to its qualified pension plans in 2019.  As of June 30, 2019, Entergy had contributed $65.5 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 2019:
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
(In Thousands)
Expected 2019 pension contributions

$27,112

 

$26,451

 

$7,701

 

$1,800

 

$1,645

 

$8,285

Pension contributions made through June 2019

$9,338

 

$10,093

 

$2,671

 

$674

 

$739

 

$2,944

Remaining estimated pension contributions to be made in 2019

$17,774

 

$16,358

 

$5,030

 

$1,126

 

$906

 

$5,341


System Energy [Member]  
Retirement And Other Postretirement Benefits RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Components of Qualified Net Pension Cost

Entergy’s qualified pension cost, including amounts capitalized, for the second quarters of 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$33,606

 

$38,752

Interest cost on projected benefit obligation
73,912

 
66,854

Expected return on assets
(103,859
)
 
(110,535
)
Amortization of prior service cost

 
99

Amortization of net loss
58,420

 
68,526

Settlement charges
162

 

Net pension costs

$62,241

 

$63,696


Entergy’s qualified pension cost, including amounts capitalized, for the six months ended June 30, 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$67,213

 

$77,504

Interest cost on projected benefit obligation
147,853

 
133,708

Expected return on assets
(207,743
)
 
(221,070
)
Amortization of prior service cost

 
198

Amortization of net loss
116,838

 
137,052

Settlement charges
1,299

 

Net pension costs

$125,460

 

$127,392



The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the second quarters of 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$5,261

 

$7,284

 

$1,629

 

$569

 

$1,350

 

$1,550

Interest cost on projected benefit obligation
 
14,175

 
15,882

 
4,068

 
1,874

 
3,612

 
3,363

Expected return on assets
 
(20,176
)
 
(22,652
)
 
(5,968
)
 
(2,697
)
 
(5,862
)
 
(4,677
)
Amortization of net loss
 
11,841

 
11,643

 
3,105

 
1,530

 
2,334

 
2,850

Net pension cost
 

$11,101

 

$12,157

 

$2,834

 

$1,276

 

$1,434

 

$3,086

2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$6,189

 

$8,446

 

$1,822

 

$673

 

$1,589

 

$1,776

Interest cost on projected benefit obligation
 
13,004

 
14,940

 
3,769

 
1,813

 
3,348

 
3,227

Expected return on assets
 
(21,851
)
 
(24,809
)
 
(6,502
)
 
(2,993
)
 
(6,523
)
 
(4,991
)
Amortization of net loss
 
13,412

 
14,450

 
3,610

 
1,954

 
2,626

 
3,715

Net pension cost
 

$10,754

 

$13,027

 

$2,699

 

$1,447

 

$1,040

 

$3,727


The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the six months ended June 30, 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$10,522

 

$14,568

 

$3,258

 

$1,138

 

$2,700

 

$3,100

Interest cost on projected benefit obligation
 
28,350

 
31,764

 
8,136

 
3,748

 
7,224

 
6,727

Expected return on assets
 
(40,352
)
 
(45,304
)
 
(11,936
)
 
(5,393
)
 
(11,724
)
 
(9,354
)
Amortization of net loss
 
23,682

 
23,286

 
6,209

 
3,059

 
4,668

 
5,700

Net pension cost
 

$22,202

 

$24,314

 

$5,667

 

$2,552

 

$2,868

 

$6,173

2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$12,378

 

$16,892

 

$3,644

 

$1,346

 

$3,178

 

$3,552

Interest cost on projected benefit obligation
 
26,008

 
29,880

 
7,538

 
3,626

 
6,696

 
6,454

Expected return on assets
 
(43,702
)
 
(49,618
)
 
(13,004
)
 
(5,986
)
 
(13,046
)
 
(9,982
)
Amortization of net loss
 
26,824

 
28,900

 
7,220

 
3,908

 
5,252

 
7,430

Net pension cost
 

$21,508

 

$26,054

 

$5,398

 

$2,894

 

$2,080

 

$7,454



Non-Qualified Net Pension Cost

Entergy recognized $7.6 million and $6.6 million in pension cost for its non-qualified pension plans in the second quarters of 2019 and 2018, respectively. Reflected in the pension cost for non-qualified pension plans in the second quarters of 2019 and 2018 were settlement charges of $3.7 million and $2.4 million, respectively, related to the payment of lump sum benefits out of the plan. Entergy recognized $11.6 million and $15.5 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2019 and 2018, respectively. Reflected in the pension cost for non-qualified pension plans for the six months ended June 30, 2019 and 2018 were settlement charges of $3.7 million and $6.8 million, respectively, related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the second quarters of 2019 and 2018:
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
(In Thousands)
2019

$71

 

$41

 

$113

 

$6

 

$122

2018

$122

 

$46

 

$77

 

$21

 

$270


Reflected in Entergy Mississippi’s non-qualified pension costs in the second quarter of 2019 were settlement charges of $40 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Arkansas’s non-qualified pension costs in the second quarter of 2018 were settlement charges of $10 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs in the second quarter of 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the six months ended June 30, 2019 and 2018:
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
(In Thousands)
2019

$144

 

$84

 

$188

 

$11

 

$246

2018

$254

 

$96

 

$157

 

$42

 

$407


Reflected in Entergy Mississippi’s non-qualified pension costs for the six months ended June 30, 2019 were settlement charges of $40 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Arkansas’s non-qualified pension costs for the six months ended June 30, 2018 were settlement charges of $22 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the six months ended June 30, 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefit Cost

Entergy’s other postretirement benefit cost, including amounts capitalized, for the second quarters of 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$4,675

 

$6,782

Interest cost on accumulated postretirement benefit obligation (APBO)
11,975

 
12,681

Expected return on assets
(9,562
)
 
(10,373
)
Amortization of prior service credit
(8,844
)
 
(9,251
)
Amortization of net loss
358

 
3,432

Net other postretirement benefit cost (income)

($1,398
)
 

$3,271


Entergy’s other postretirement benefit cost, including amounts capitalized, for the six months ended June 30, 2019 and 2018, included the following components:
 
2019
 
2018
 
(In Thousands)
Service cost - benefits earned during the period

$9,350

 

$13,564

Interest cost on accumulated postretirement benefit obligation (APBO)
23,950

 
25,362

Expected return on assets
(19,124
)
 
(20,746
)
Amortization of prior service credit
(17,688
)
 
(18,502
)
Amortization of net loss
716

 
6,864

Net other postretirement benefit cost (income)

($2,796
)
 

$6,542



The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for second quarters of 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$591

 

$1,160

 

$262

 

$92

 

$236

 

$243

Interest cost on APBO
 
1,807

 
2,666

 
670

 
395

 
854

 
476

Expected return on assets
 
(3,991
)
 

 
(1,199
)
 
(1,237
)
 
(2,276
)
 
(697
)
Amortization of prior service credit
 
(1,238
)
 
(1,837
)
 
(439
)
 
(171
)
 
(561
)
 
(363
)
Amortization of net (gain) loss
 
144

 
(174
)
 
181

 
58

 
121

 
89

Net other postretirement benefit cost (income)
 

($2,687
)
 

$1,815

 

($525
)
 

($863
)
 

($1,626
)
 

($252
)
2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$793

 

$1,556

 

$321

 

$129

 

$330

 

$306

Interest cost on APBO
 
1,997

 
2,789

 
683

 
417

 
939

 
500

Expected return on assets
 
(4,342
)
 

 
(1,303
)
 
(1,313
)
 
(2,446
)
 
(783
)
Amortization of prior service credit
 
(1,278
)
 
(1,934
)
 
(456
)
 
(186
)
 
(579
)
 
(378
)
Amortization of net loss
 
289

 
388

 
377

 
34

 
206

 
233

Net other postretirement benefit cost (income)
 

($2,541
)
 

$2,799

 

($378
)
 

($919
)
 

($1,550
)
 

($122
)

The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the six months ended June 30, 2019 and 2018, included the following components:
2019
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$1,182

 

$2,320

 

$524

 

$184

 

$472

 

$486

Interest cost on APBO
 
3,614

 
5,332

 
1,340

 
790

 
1,708

 
952

Expected return on assets
 
(7,982
)
 

 
(2,398
)
 
(2,474
)
 
(4,552
)
 
(1,394
)
Amortization of prior service credit
 
(2,476
)
 
(3,674
)
 
(878
)
 
(342
)
 
(1,122
)
 
(726
)
Amortization of net (gain) loss
 
288

 
(348
)
 
362

 
116

 
242

 
178

Net other postretirement benefit cost (income)
 

($5,374
)
 

$3,630

 

($1,050
)
 

($1,726
)
 

($3,252
)
 

($504
)

2018
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned during the period
 

$1,586

 

$3,112

 

$642

 

$258

 

$660

 

$612

Interest cost on APBO
 
3,994

 
5,578

 
1,366

 
834

 
1,878

 
1,000

Expected return on assets
 
(8,684
)
 

 
(2,606
)
 
(2,626
)
 
(4,892
)
 
(1,566
)
Amortization of prior service credit
 
(2,556
)
 
(3,868
)
 
(912
)
 
(372
)
 
(1,158
)
 
(756
)
Amortization of net loss
 
578

 
776

 
754

 
68

 
412

 
466

Net other postretirement benefit cost (income)
 

($5,082
)
 

$5,598

 

($756
)
 

($1,838
)
 

($3,100
)
 

($244
)


Reclassification out of Accumulated Other Comprehensive Income (Loss)

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the second quarters of 2019 and 2018:
2019
 
Qualified
Pension
Costs
 
Other
Postretirement
Costs
 
Non-Qualified
Pension Costs
 
Total
 
 
(In Thousands)
 
 
Entergy
 
 
 
 
 
 
 
 
Amortization of prior service (cost) credit
 

$—

 

$5,375

 

($50
)
 

$5,325

Amortization of net gain (loss)
 
(18,736
)
 
308

 
(552
)
 
(18,980
)
Settlement loss
 
(162
)
 

 
(756
)
 
(918
)
 
 

($18,898
)
 

$5,683

 

($1,358
)
 

($14,573
)
Entergy Louisiana
 
 
 
 
 
 
 
 
Amortization of prior service credit
 

$—

 

$1,837

 

$—

 

$1,837

Amortization of net gain (loss)
 
(699
)
 
174

 
(1
)
 
(526
)
 
 

($699
)
 

$2,011

 

($1
)
 

$1,311

2018

Qualified
Pension
Costs

Other
Postretirement
Costs

Non-Qualified
Pension Costs

Total


(In Thousands)


Entergy








Amortization of prior service (cost) credit


($99
)


$5,594



($71
)


$5,424

Amortization of net loss

(21,957
)

(1,933
)

(918
)

(24,808
)
Settlement loss





(406
)

(406
)



($22,056
)


$3,661



($1,395
)


($19,790
)
Entergy Louisiana








Amortization of prior service credit


$—



$1,934



$—



$1,934

Amortization of net loss

(867
)

(387
)

(2
)

(1,256
)



($867
)


$1,547



($2
)


$678


Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the six months ended June 30, 2019 and 2018:
2019

Qualified
Pension
Costs

Other
Postretirement
Costs

Non-Qualified
Pension Costs

Total


(In Thousands)


Entergy








Amortization of prior service (cost) credit


$—



$10,750



($98
)


$10,652

Amortization of net gain (loss)

(37,470
)

615


(1,114
)

(37,969
)
Settlement loss

(1,299
)



(756
)

(2,055
)



($38,769
)


$11,365



($1,968
)


($29,372
)
Entergy Louisiana








Amortization of prior service credit


$—



$3,674



$—



$3,674

Amortization of net gain (loss)

(1,397
)

348


(3
)

(1,052
)



($1,397
)


$4,022



($3
)


$2,622

2018
 
Qualified
Pension
Costs
 
Other
Postretirement
Costs
 
Non-Qualified
Pension Costs
 
Total
 
 
(In Thousands)
 
 
Entergy
 
 
 
 
 
 
 
 
Amortization of prior service (cost) credit
 

($198
)
 

$11,189

 

($141
)
 

$10,850

Amortization of net loss
 
(43,914
)
 
(3,865
)
 
(1,981
)
 
(49,760
)
Settlement loss
 

 

 
(2,022
)
 
(2,022
)
 
 

($44,112
)
 

$7,324

 

($4,144
)
 

($40,932
)
Entergy Louisiana
 
 
 
 
 
 
 
 
Amortization of prior service credit
 

$—

 

$3,868

 

$—

 

$3,868

Amortization of net loss
 
(1,734
)
 
(775
)
 
(4
)
 
(2,513
)
 
 

($1,734
)
 

$3,093

 

($4
)
 

$1,355



Employer Contributions

Based on current assumptions, Entergy expects to contribute $176.9 million to its qualified pension plans in 2019.  As of June 30, 2019, Entergy had contributed $65.5 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 2019:
 
Entergy
Arkansas
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
(In Thousands)
Expected 2019 pension contributions

$27,112

 

$26,451

 

$7,701

 

$1,800

 

$1,645

 

$8,285

Pension contributions made through June 2019

$9,338

 

$10,093

 

$2,671

 

$674

 

$739

 

$2,944

Remaining estimated pension contributions to be made in 2019

$17,774

 

$16,358

 

$5,030

 

$1,126

 

$906

 

$5,341