Entergy Arkansas (EAI) 10-Q2 Nov 232023 Q3 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2023	Oct. 31, 2023
Entity Registrant Name	ENTERGY CORPORATION
City Area Code	504
Local Phone Number	576-4000
Entity Tax Identification Number	72-1229752
Entity File Number	1-11299
Entity Central Index Key	0000065984
Document Type	10-Q
Document Period End Date	Sep. 30, 2023
Amendment Flag	false
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Incorporation, State or Country Code	DE
Entity Address, State or Province	639 Loyola Avenue
Entity Address, City or Town	New Orleans
Entity Address, State or Province	LA
Entity Address, Postal Zip Code	70113
Entity Common Stock, Shares Outstanding		211,473,074
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Interactive Data Current	Yes
Document Quarterly Report	true
Document Transition Report	false
NEW YORK STOCK EXCHANGE, INC. [Member]
Trading Symbol	ETR
Security Exchange Name	NYSE
Title of 12(b) Security	Common Stock, $0.01 Par Value
CHICAGO STOCK EXCHANGE, INC [Member]
Trading Symbol	ETR
Security Exchange Name	CHX
Title of 12(b) Security	Common Stock, $0.01 Par Value
Entergy Arkansas [Member]
Entity Registrant Name	ENTERGY ARKANSAS, LLC
City Area Code	501
Local Phone Number	377-4000
Entity Tax Identification Number	83-1918668
Entity File Number	1-10764
Entity Central Index Key	0000007323
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Incorporation, State or Country Code	TX
Entity Address, State or Province	425 West Capitol Avenue
Entity Address, City or Town	Little Rock
Entity Address, State or Province	AR
Entity Address, Postal Zip Code	72201
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Interactive Data Current	Yes
Entergy Louisiana [Member]
Entity Registrant Name	ENTERGY LOUISIANA, LLC
City Area Code	504
Local Phone Number	576-4000
Entity Tax Identification Number	47-4469646
Entity File Number	1-32718
Entity Central Index Key	0001348952
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Incorporation, State or Country Code	TX
Entity Address, State or Province	4809 Jefferson Highway
Entity Address, City or Town	Jefferson
Entity Address, State or Province	LA
Entity Address, Postal Zip Code	70121
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Interactive Data Current	Yes
Entergy Mississippi [Member]
Entity Registrant Name	ENTERGY MISSISSIPPI, LLC
City Area Code	601
Local Phone Number	368-5000
Entity Tax Identification Number	83-1950019
Entity File Number	1-31508
Entity Central Index Key	0000066901
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Incorporation, State or Country Code	TX
Entity Address, State or Province	308 East Pearl Street
Entity Address, City or Town	Jackson
Entity Address, State or Province	MS
Entity Address, Postal Zip Code	39201
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Interactive Data Current	Yes
Entergy New Orleans [Member]
Entity Registrant Name	ENTERGY NEW ORLEANS, LLC
City Area Code	504
Local Phone Number	670-3702
Entity Tax Identification Number	82-2212934
Entity File Number	1-35747
Entity Central Index Key	0000071508
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Incorporation, State or Country Code	TX
Entity Address, State or Province	1600 Perdido Street
Entity Address, City or Town	New Orleans
Entity Address, State or Province	LA
Entity Address, Postal Zip Code	70112
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Interactive Data Current	Yes
Entergy Texas [Member]
Entity Registrant Name	ENTERGY TEXAS, INC.
City Area Code	409
Local Phone Number	981-2000
Entity Tax Identification Number	61-1435798
Entity File Number	1-34360
Entity Central Index Key	0001427437
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Incorporation, State or Country Code	TX
Entity Address, State or Province	2107 Research Forest Drive
Entity Address, City or Town	The Woodlands
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	77380
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Interactive Data Current	Yes
System Energy [Member]
Entity Registrant Name	SYSTEM ENERGY RESOURCES, INC.
City Area Code	601
Local Phone Number	368-5000
Entity Tax Identification Number	72-0752777
Entity File Number	1-09067
Entity Central Index Key	0000202584
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Incorporation, State or Country Code	AR
Entity Address, State or Province	1340 Echelon Parkway
Entity Address, City or Town	Jackson
Entity Address, State or Province	MS
Entity Address, Postal Zip Code	39213
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Interactive Data Current	Yes
Mortgage Bonds, Five Point Five Percent Series, Due April Two Thousand Sixty Six [Member] \| Entergy New Orleans [Member] \| NEW YORK STOCK EXCHANGE, INC. [Member]
Trading Symbol	ENO
Security Exchange Name	NYSE
Title of 12(b) Security	Mortgage Bonds, 5.50% Series due April 2066
Mortgage Bonds 5.0 Series Due December Two Thousand Fifty Two [Member] \| Entergy New Orleans [Member] \| NEW YORK STOCK EXCHANGE, INC. [Member]
Trading Symbol	ENJ
Security Exchange Name	NYSE
Title of 12(b) Security	Mortgage Bonds, 5.0% Series due December 2052
Mortgage Bonds, Four Point Nine Zero Percent Series, Due October Two Thousand Sixty Six [Member] \| Entergy Mississippi [Member] \| NEW YORK STOCK EXCHANGE, INC. [Member]
Trading Symbol	EMP
Security Exchange Name	NYSE
Title of 12(b) Security	Mortgage Bonds, 4.90% Series due October 2066
Four Point Eight Seven Five Percent Series First Mortgage Bonds Due September Two Thousand Sixty Six [Member] \| Entergy Arkansas [Member] \| NEW YORK STOCK EXCHANGE, INC. [Member]
Trading Symbol	EAI
Security Exchange Name	NYSE
Title of 12(b) Security	Mortgage Bonds, 4.875% Series due September 2066
Four Point Eight Seven Five Percent Series First Mortgage Bonds Due September Two Thousand Sixty Six [Member] \| Entergy Louisiana [Member] \| NEW YORK STOCK EXCHANGE, INC. [Member]
Trading Symbol	ELC
Security Exchange Name	NYSE
Title of 12(b) Security	Mortgage Bonds, 4.875% Series due September 2066
5.375% Series A Preferred Stock, Cumulative, No Par Value [Domain] \| Entergy Texas [Member] \| NEW YORK STOCK EXCHANGE, INC. [Member]
Trading Symbol	ETI/PR
Security Exchange Name	NYSE
Title of 12(b) Security	5.375% Series A Preferred Stock, Cumulative, No Par Value (Liquidation Value $25 Per Share)

Consolidated Statements Of Inco

Consolidated Statements Of Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Consolidated Statements Of Income - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
REVENUES
Revenue from Contract with Customer, Excluding Assessed Tax	$ 3,595,522	$ 4,218,615	$ 9,422,607	$ 10,491,737
Operation and Maintenance:
Fuel, fuel-related expenses, and gas purchased for resale	707,491	1,366,811	2,189,592	2,685,694
Utilities Operating Expense, Purchased Power	309,376	415,066	754,199	1,255,318
Nuclear refueling outage expenses	39,057	39,707	111,075	119,625
Utilities Operating Expense, Maintenance, Operations, and Other Costs and Expenses	751,763	793,145	2,043,184	2,249,674
Asset Impairment Charges	38,078	(143)	38,078	(163,464)
Decommissioning	52,336	49,263	153,981	174,171
Taxes, Other	197,654	190,056	566,669	542,448
Other Depreciation and Amortization	439,873	453,288	1,362,728	1,337,019
Other regulatory charges (credits) - net	(83,489)	(43,283)	(158,317)	689,355
Costs and Expenses	2,452,139	3,263,910	7,061,189	8,889,840
OPERATING INCOME	1,143,383	954,705	2,361,418	1,601,897
OTHER INCOME (DEDUCTIONS)
Allowance for equity funds used during construction	24,225	20,245	72,238	49,685
Investment Income, Net	2,562	2,966	96,250	(118,002)
Miscellaneous - net	(18,018)	(10,462)	(121,014)	32,720
TOTAL	8,769	12,749	47,474	(35,597)
INTEREST EXPENSE
Interest Expense, Debt	264,934	235,322	781,613	694,558
Allowance for borrowed funds used during construction	(9,493)	(7,862)	(29,565)	(18,710)
TOTAL	255,441	227,460	752,048	675,848
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	896,711	739,994	1,656,844	890,452
Income taxes	226,997	184,112	282,818	(109,034)
Consolidated net income	669,714	555,882	1,374,026	999,486
Net Income (Loss) Attributable to Noncontrolling Interest, Preferred Unit Holders	$ 2,959	$ (4,707)	$ 5,092	$ 2,794
Earnings per average common share:
Basic (in dollars per share)	$ 3.15	$ 2.76	$ 6.47	$ 4.90
Diluted (in dollars per share)	$ 3.14	$ 2.74	$ 6.45	$ 4.88
Basic average number of common shares outstanding (in shares)	211,459,244	203,445,773	211,420,117	203,259,373
Diluted average number of common shares outstanding (in shares)	212,238,117	204,578,013	212,195,735	204,357,916
Net Income (Loss) Available to Common Stockholders, Basic	$ 666,755	$ 560,589	$ 1,368,934	$ 996,692
Electricity [Member]
REVENUES
Revenue from Contract with Customer, Excluding Assessed Tax	3,526,935	4,110,058	9,195,588	10,024,089
Natural Gas, US Regulated [Member]
REVENUES
Revenue from Contract with Customer, Excluding Assessed Tax	32,305	46,548	130,389	166,917
Competitive Businesses [Member]
REVENUES
Revenue from Contract with Customer, Excluding Assessed Tax	36,282	62,009	96,630	300,731
Entergy Mississippi [Member]
REVENUES
Revenue from Contract with Customer, Excluding Assessed Tax	538,815	459,132	1,396,373	1,213,620
Operation and Maintenance:
Fuel, fuel-related expenses, and gas purchased for resale	151,755	86,145	453,570	197,093
Utilities Operating Expense, Purchased Power	89,465	84,653	212,419	235,211
Utilities Operating Expense, Maintenance, Operations, and Other Costs and Expenses	78,959	82,698	217,377	223,407
Taxes, Other	42,374	37,045	113,409	102,259
Other Depreciation and Amortization	66,760	61,921	196,135	182,623
Other regulatory charges (credits) - net	(25,470)	(11,470)	(84,260)	16,290
Costs and Expenses	403,843	340,992	1,108,650	956,883
OPERATING INCOME	134,972	118,140	287,723	256,737
OTHER INCOME (DEDUCTIONS)
Allowance for equity funds used during construction	2,260	1,606	6,313	4,179
Investment Income, Net	107	136	1,890	234
Miscellaneous - net	(3,828)	181	(9,349)	17
TOTAL	(1,461)	1,923	(1,146)	4,430
INTEREST EXPENSE
Interest Expense, Debt	25,257	22,473	74,634	63,910
Allowance for borrowed funds used during construction	(911)	(753)	(2,596)	(1,876)
TOTAL	24,346	21,720	72,038	62,034
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	109,165	98,343	214,539	199,133
Income taxes	26,428	23,454	52,597	44,935
Consolidated net income	82,737	74,889	161,942	154,198
Net Income (Loss) Attributable to Noncontrolling Interest, Preferred Unit Holders	(1,640)	(9,117)	(7,404)	(9,117)
Earnings per average common share:
Net Income (Loss) Available to Common Stockholders, Basic	84,377	84,006	169,346	163,315
Entergy Mississippi [Member] \| Electricity [Member]
REVENUES
Revenue from Contract with Customer, Excluding Assessed Tax	538,815	459,132	1,396,373	1,213,620
Entergy Mississippi [Member] \| Natural Gas, US Regulated [Member]
REVENUES
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
Entergy Arkansas [Member]
REVENUES
Revenue from Contract with Customer, Excluding Assessed Tax	831,659	864,502	2,030,755	2,120,397
Operation and Maintenance:
Fuel, fuel-related expenses, and gas purchased for resale	156,778	210,099	372,637	499,119
Utilities Operating Expense, Purchased Power	74,837	74,941	197,236	182,621
Nuclear refueling outage expenses	14,772	14,259	45,617	42,539
Utilities Operating Expense, Maintenance, Operations, and Other Costs and Expenses	196,408	204,199	531,271	548,775
Asset Impairment Charges	78,434	0	78,434	0
Decommissioning	21,989	20,731	65,006	61,288
Taxes, Other	40,157	39,545	107,251	104,819
Other Depreciation and Amortization	101,957	96,746	298,105	288,904
Other regulatory charges (credits) - net	(26,380)	(27,054)	(66,409)	(69,114)
Costs and Expenses	658,952	633,466	1,629,148	1,658,951
OPERATING INCOME	172,707	231,036	401,607	461,446
OTHER INCOME (DEDUCTIONS)
Allowance for equity funds used during construction	5,579	4,811	15,822	11,786
Investment Income, Net	4,627	4,284	17,833	13,444
Miscellaneous - net	(8,030)	(6,356)	(16,370)	(16,640)
TOTAL	2,176	2,739	17,285	8,590
INTEREST EXPENSE
Interest Expense, Debt	47,648	38,123	139,053	111,622
Allowance for borrowed funds used during construction	(2,241)	(1,912)	(6,355)	(4,684)
TOTAL	45,407	36,211	132,698	106,938
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	129,476	197,564	286,194	363,098
Income taxes	30,307	48,217	60,681	85,074
Consolidated net income	99,169	149,347	225,513	278,024
Net Income (Loss) Attributable to Noncontrolling Interest, Preferred Unit Holders	(791)	(724)	(3,426)	(2,640)
Earnings per average common share:
Net Income (Loss) Available to Common Stockholders, Basic	99,960	150,071	228,939	280,664
Entergy Arkansas [Member] \| Electricity [Member]
REVENUES
Revenue from Contract with Customer, Excluding Assessed Tax	831,659	864,502	2,030,755	2,120,397
Entergy Arkansas [Member] \| Natural Gas, US Regulated [Member]
REVENUES
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
Entergy Louisiana [Member]
REVENUES
Revenue from Contract with Customer, Excluding Assessed Tax	1,434,867	2,020,798	3,985,687	4,802,555
Operation and Maintenance:
Fuel, fuel-related expenses, and gas purchased for resale	242,886	833,885	848,521	1,449,464
Utilities Operating Expense, Purchased Power	162,934	251,582	491,244	848,328
Nuclear refueling outage expenses	17,569	18,966	45,430	40,942
Utilities Operating Expense, Maintenance, Operations, and Other Costs and Expenses	285,251	298,710	781,339	846,457
Decommissioning	19,138	18,137	56,544	53,736
Taxes, Other	60,360	60,346	185,978	180,527
Other Depreciation and Amortization	184,188	176,403	541,530	517,205
Other regulatory charges (credits) - net	(21,470)	(9,959)	27,759	172,605
Costs and Expenses	950,856	1,648,070	2,978,345	4,109,264
OPERATING INCOME	484,011	372,728	1,007,342	693,291
OTHER INCOME (DEDUCTIONS)
Allowance for equity funds used during construction	6,945	8,280	24,660	17,865
Investment Income, Net	(11,482)	(8,861)	49,241	(93,241)
Miscellaneous - net	(6,411)	6,835	(97,079)	59,338
TOTAL	70,023	61,617	195,096	114,426
INTEREST EXPENSE
Interest Expense, Debt	93,857	92,020	285,959	278,559
Allowance for borrowed funds used during construction	(3,019)	(3,518)	(11,733)	(7,762)
TOTAL	90,838	88,502	274,226	270,797
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	463,196	345,843	928,212	536,920
Income taxes	103,889	71,453	61,621	(204,989)
Consolidated net income	359,307	274,390	866,591	741,909
Net Income (Loss) Attributable to Noncontrolling Interest, Preferred Unit Holders	810	554	2,183	812
Earnings per average common share:
Net Income (Loss) Available to Common Stockholders, Basic	358,497	273,836	864,408	741,097
Entergy Louisiana [Member] \| Affiliated Entity
OTHER INCOME (DEDUCTIONS)
Investment Income, Net	80,971	55,363	218,274	130,464
Entergy Louisiana [Member] \| Electricity [Member]
REVENUES
Revenue from Contract with Customer, Excluding Assessed Tax	1,421,598	2,003,009	3,933,259	4,738,188
Entergy Louisiana [Member] \| Natural Gas, US Regulated [Member]
REVENUES
Revenue from Contract with Customer, Excluding Assessed Tax	13,269	17,789	52,428	64,367
Entergy New Orleans [Member]
REVENUES
Revenue from Contract with Customer, Excluding Assessed Tax	254,316	291,663	651,152	744,184
Operation and Maintenance:
Fuel, fuel-related expenses, and gas purchased for resale	28,922	81,847	99,920	180,059
Utilities Operating Expense, Purchased Power	68,115	88,103	200,664	227,661
Utilities Operating Expense, Maintenance, Operations, and Other Costs and Expenses	45,273	38,806	117,461	116,173
Taxes, Other	17,251	12,920	48,155	41,353
Other Depreciation and Amortization	20,831	19,556	60,470	57,322
Other regulatory charges (credits) - net	4,946	5,452	6,133	14,991
Costs and Expenses	185,338	246,684	532,803	637,559
OPERATING INCOME	68,978	44,979	118,349	106,625
OTHER INCOME (DEDUCTIONS)
Allowance for equity funds used during construction	332	396	1,062	316
Investment Income, Net	1,535	215	5,986	307
Miscellaneous - net	(1,943)	(184)	(2,687)	766
TOTAL	(76)	427	4,361	1,389
INTEREST EXPENSE
Interest Expense, Debt	9,171	8,683	28,793	26,075
Allowance for borrowed funds used during construction	(161)	(215)	(516)	(255)
TOTAL	9,010	8,468	28,277	25,820
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	59,892	36,938	94,433	82,194
Income taxes	16,347	10,023	26,889	20,607
Consolidated net income	43,545	26,915	67,544	61,587
Entergy New Orleans [Member] \| Electricity [Member]
REVENUES
Revenue from Contract with Customer, Excluding Assessed Tax	235,280	262,904	573,191	641,634
Entergy New Orleans [Member] \| Natural Gas, US Regulated [Member]
REVENUES
Revenue from Contract with Customer, Excluding Assessed Tax	19,036	28,759	77,961	102,550
Entergy Texas [Member]
REVENUES
Revenue from Contract with Customer, Excluding Assessed Tax	616,595	659,556	1,588,531	1,696,629
Operation and Maintenance:
Fuel, fuel-related expenses, and gas purchased for resale	94,099	113,154	325,155	247,929
Utilities Operating Expense, Purchased Power	131,927	208,703	352,568	564,809
Utilities Operating Expense, Maintenance, Operations, and Other Costs and Expenses	85,929	83,014	213,430	230,580
Taxes, Other	28,372	29,886	85,085	73,817
Other Depreciation and Amortization	76,888	58,472	202,288	171,781
Other regulatory charges (credits) - net	(5,909)	8,072	6,541	43,917
Costs and Expenses	411,306	501,301	1,185,067	1,332,833
OPERATING INCOME	205,289	158,255	403,464	363,796
OTHER INCOME (DEDUCTIONS)
Allowance for equity funds used during construction	7,244	3,616	19,093	9,375
Investment Income, Net	2,741	1,062	5,004	1,597
Miscellaneous - net	(619)	(1,655)	(2,121)	(1,757)
TOTAL	9,366	3,023	21,976	9,215
INTEREST EXPENSE
Interest Expense, Debt	29,524	24,613	83,333	68,626
Allowance for borrowed funds used during construction	(2,714)	(1,218)	(7,127)	(3,150)
TOTAL	26,810	23,395	76,206	65,476
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	187,845	137,883	349,234	307,535
Income taxes	37,756	19,881	69,015	41,645
Consolidated net income	150,089	118,002	280,219	265,890
Net Income (Loss) Attributable to Noncontrolling Interest, Preferred Unit Holders	518	518	1,554	1,554
Earnings per average common share:
Net Income (Loss) Available to Common Stockholders, Basic	149,571	117,484	278,665	264,336
Entergy Texas [Member] \| Electricity [Member]
REVENUES
Revenue from Contract with Customer, Excluding Assessed Tax	616,595	659,556	1,588,531	1,696,629
Entergy Texas [Member] \| Natural Gas, US Regulated [Member]
REVENUES
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
System Energy [Member]
Operation and Maintenance:
Fuel, fuel-related expenses, and gas purchased for resale	18,881	12,125	56,511	31,658
Nuclear refueling outage expenses	6,717	6,483	20,028	17,730
Utilities Operating Expense, Maintenance, Operations, and Other Costs and Expenses	52,623	69,719	149,809	168,308
Decommissioning	10,495	10,117	31,173	30,050
Taxes, Other	7,261	7,430	22,271	22,431
Other Depreciation and Amortization	(11,597)	38,742	60,843	106,442
Other regulatory charges (credits) - net	(9,207)	(8,324)	(48,081)	510,667
Costs and Expenses	75,173	136,292	292,554	887,286
OPERATING INCOME	44,294	43,508	136,869	(402,238)
OTHER INCOME (DEDUCTIONS)
Allowance for equity funds used during construction	1,866	1,536	5,289	6,164
Investment Income, Net	2,738	3,669	10,140	(58)
Miscellaneous - net	(1,405)	(9,028)	(12,096)	(13,408)
TOTAL	3,199	(3,823)	3,333	(7,302)
INTEREST EXPENSE
Interest Expense, Debt	12,199	9,189	36,325	27,782
Allowance for borrowed funds used during construction	(448)	(246)	(1,239)	(982)
TOTAL	11,751	8,943	35,086	26,800
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	35,742	30,742	105,116	(436,340)
Income taxes	8,045	3,385	24,115	(114,981)
Consolidated net income	27,697	27,357	81,001	(321,359)
Earnings per average common share:
Net Income (Loss) Available to Common Stockholders, Basic	27,697	27,357	81,001	(321,359)
System Energy [Member] \| Electricity [Member]
REVENUES
Revenue from Contract with Customer, Excluding Assessed Tax	$ 119,467	$ 179,800	$ 429,423	$ 485,048

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
OPERATING ACTIVITIES
Consolidated net income	$ 1,374,026	$ 999,486
Adjustments to reconcile consolidated net income to net cash flow provided by operating activities:
Depreciation, amortization, and decommissioning, including nuclear fuel amortization	1,668,540	1,667,756
Deferred income taxes, investment tax credits, and non-current taxes accrued	257,210	(76,672)
Asset Impairment Charges	38,078	(163,464)
Changes in working capital:
Receivables	(217,483)	(368,772)
Fuel inventory	(34,601)	19,433
Accounts payable	(304,264)	(59,787)
Taxes accrued	107,899	89,554
Interest accrued	66,571	38,361
Deferred fuel costs	620,440	(821,386)
Other working capital accounts	(137,061)	(124,677)
Changes in provisions for estimated losses	(7,171)	297,842
Changes in regulatory assets	415,101	587,128
Increase (Decrease) in Regulatory Liabilities	204,817	(116,315)
Storm restoration costs approved for securitization recognized as regulatory asset	(491,150)	(1,036,955)
Changes in pension and other postretirement liabilities	(347,886)	(258,141)
Other Operating Activities, Cash Flow Statement	17,927	1,136,050
Net cash flow provided by operating activities	3,230,993	1,809,441
INVESTING ACTIVITIES
Construction/capital expenditures	(3,373,617)	(3,853,121)
Allowance for equity funds used during construction	72,238	49,685
Nuclear fuel purchases	(201,213)	(125,619)
Payments for Nuclear Fuel	(201,213)	(125,619)
Proceeds from insurance	19,493	0
Proceeds from Legal Settlements	0	9,829
Payments to storm reserve escrow accounts	(14,320)	(1,291,593)
Increase in other investments	(4,998)	(33,238)
Litigation proceeds for reimbursement of spent nuclear fuel storage costs	23,655	32,367
Proceeds from nuclear decommissioning trust fund sales	806,658	1,377,304
Investment in nuclear decommissioning trust funds	(882,686)	(1,422,808)
Changes in securitization account	(4,839)	1,224
Net cash flow used in investing activities	(3,579,062)	(4,368,967)
Payments for (Proceeds from) Other Investing Activities	4,998	33,238
Proceeds from the issuance of:
Proceeds from the issuance of long-term debt	(3,605,237)	(5,316,693)
Proceeds from Sale of Treasury Stock	5,184	31,802
Retirement of long-term debt	(3,384,007)	(4,998,642)
Proceeds from securitization	1,457,676	3,163,572
Dividends paid:
Common stock	(678,699)	(615,937)
Payments of Ordinary Dividends, Preferred Stock and Preference Stock	13,739	13,739
Other	102,835	41,659
Net cash flow provided by financing activities	1,643,679	3,120,458
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect, Total	1,295,610	560,932
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	1,519,774	1,003,491
Cash paid / (received) during the period for:
Interest - net of amount capitalized	685,231	631,211
Income taxes	35,291	(7,412)
Proceeds from (Repayments of) Short-Term Debt	523,484	185,455
Proceeds from Sale of Restricted Investments	0	1,000,278
Payments to Acquire Productive Assets	(30,433)	(106,193)
Net proceeds (payments) from sale of assets	11,000	(7,082)
Proceeds from Noncontrolling Interests	25,708	9,595
Entergy Arkansas [Member]
OPERATING ACTIVITIES
Consolidated net income	225,513	278,024
Adjustments to reconcile consolidated net income to net cash flow provided by operating activities:
Depreciation, amortization, and decommissioning, including nuclear fuel amortization	413,018	403,929
Deferred income taxes, investment tax credits, and non-current taxes accrued	59,931	85,012
Asset Impairment Charges	78,434	0
Changes in working capital:
Receivables	(45,742)	(129,679)
Fuel inventory	8,001	7,430
Accounts payable	(71,533)	77,849
Taxes accrued	15,033	(4,838)
Interest accrued	35,534	32,360
Deferred fuel costs	165,982	(27,724)
Other working capital accounts	(12,517)	13,963
Changes in provisions for estimated losses	(24,356)	(1,840)
Changes in regulatory assets	(455)	(54,449)
Increase (Decrease) in Regulatory Liabilities	68,475	(305,972)
Changes in pension and other postretirement liabilities	(55,944)	(58,966)
Other Operating Activities, Cash Flow Statement	(96,988)	360,258
Net cash flow provided by operating activities	762,386	675,357
INVESTING ACTIVITIES
Construction/capital expenditures	(768,243)	(552,919)
Allowance for equity funds used during construction	15,822	11,786
Nuclear fuel purchases	(93,775)	(56,984)
Payments for Nuclear Fuel	(93,775)	(56,984)
Proceeds from sale of nuclear fuel	32,880	37,198
Change in money pool receivable - net	(11,104)	(1,808)
Increase in other investments	106	0
Litigation proceeds for reimbursement of spent nuclear fuel storage costs	17,933	0
Proceeds from nuclear decommissioning trust fund sales	87,878	174,893
Investment in nuclear decommissioning trust funds	(104,348)	(190,244)
Net cash flow used in investing activities	(822,851)	(579,122)
Payments for (Proceeds from) Other Investing Activities	(106)	0
Proceeds from the issuance of:
Proceeds from the issuance of long-term debt	(991,606)	(225,625)
Retirement of long-term debt	(515,615)	(21,316)
Change in money pool payable - net	(180,795)	(139,904)
Dividends paid:
Common stock	(142,000)	(86,000)
Other	15,390	(8,424)
Net cash flow provided by financing activities	168,586	(30,019)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect, Total	108,121	66,216
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	113,399	79,131
Cash paid / (received) during the period for:
Interest - net of amount capitalized	101,616	77,625
Payments to Acquire Productive Assets	0	(1,044)
Entergy Louisiana [Member]
OPERATING ACTIVITIES
Consolidated net income	866,591	741,909
Adjustments to reconcile consolidated net income to net cash flow provided by operating activities:
Depreciation, amortization, and decommissioning, including nuclear fuel amortization	650,800	633,124
Deferred income taxes, investment tax credits, and non-current taxes accrued	127,074	(84,719)
Changes in working capital:
Receivables	(54,518)	(193,374)
Fuel inventory	(19,194)	1,920
Accounts payable	(153,749)	(117,199)
Taxes accrued	57,979	(9,415)
Interest accrued	(9,687)	3,244
Deferred fuel costs	133,090	(272,259)
Other working capital accounts	(262,001)	(161,058)
Changes in provisions for estimated losses	7,249	292,013
Changes in regulatory assets	390,864	741,131
Increase (Decrease) in Regulatory Liabilities	200,267	(92,554)
Storm restoration costs approved for securitization recognized as regulatory asset	(491,150)	(1,190,338)
Changes in pension and other postretirement liabilities	(43,909)	(29,538)
Other Operating Activities, Cash Flow Statement	(30,918)	358,570
Net cash flow provided by operating activities	1,368,788	621,457
INVESTING ACTIVITIES
Construction/capital expenditures	(1,194,315)	(2,099,909)
Allowance for equity funds used during construction	24,660	17,865
Nuclear fuel purchases	(136,357)	(84,606)
Payments for Nuclear Fuel	(136,357)	(84,606)
Proceeds from sale of nuclear fuel	16,733	37,634
Change in money pool receivable - net	(79,136)	9,757
Proceeds from insurance	19,493	0
Proceeds from Legal Settlements	0	5,695
Payments to storm reserve escrow accounts	(10,463)	(1,291,431)
Payments to Acquire Interest in Subsidiaries and Affiliates	1,457,676	3,163,572
Increase in other investments	396	0
Proceeds from nuclear decommissioning trust fund sales	473,394	520,412
Investment in nuclear decommissioning trust funds	(516,047)	(540,653)
Net cash flow used in investing activities	(2,734,954)	(4,197,993)
Payments for (Proceeds from) Other Investing Activities	(396)	0
Proceeds from (Repurchase of) Equity	124,364	1,390,587
Proceeds from the issuance of:
Proceeds from the issuance of long-term debt	(1,196,927)	(2,673,246)
Retirement of long-term debt	(1,505,325)	(2,734,524)
Proceeds from securitization	1,457,676	3,163,572
Proceeds from Contributed Capital	1,457,676	1,000,000
Change in money pool payable - net	(226,114)	0
Dividends paid:
Common stock	(318,000)	(374,500)
Other	39,993	25,866
Net cash flow provided by financing activities	2,102,833	3,753,660
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect, Total	736,667	177,124
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	793,280	195,697
Cash paid / (received) during the period for:
Interest - net of amount capitalized	288,987	266,522
Income taxes	(6,037)	0
Proceeds from Sale of Restricted Investments	0	1,000,228
Entergy Mississippi [Member]
OPERATING ACTIVITIES
Consolidated net income	161,942	154,198
Adjustments to reconcile consolidated net income to net cash flow provided by operating activities:
Depreciation, amortization, and decommissioning, including nuclear fuel amortization	196,135	182,623
Deferred income taxes, investment tax credits, and non-current taxes accrued	23,405	45,811
Changes in working capital:
Receivables	(52,905)	(50,712)
Fuel inventory	(1,746)	(2,856)
Accounts payable	(56,477)	34,776
Taxes accrued	14,269	(12,542)
Interest accrued	11,334	11,171
Deferred fuel costs	215,892	(214,459)
Other working capital accounts	(24,420)	(23,012)
Changes in provisions for estimated losses	2,627	(461)
Changes in regulatory assets	(35,970)	(53,830)
Increase (Decrease) in Regulatory Liabilities	(52,712)	31,682
Changes in pension and other postretirement liabilities	(22,529)	(18,489)
Other Operating Activities, Cash Flow Statement	30,059	17,691
Net cash flow provided by operating activities	408,904	101,591
INVESTING ACTIVITIES
Construction/capital expenditures	(435,188)	(368,151)
Allowance for equity funds used during construction	6,313	4,179
Change in money pool receivable - net	26,879	40,456
Increase in other investments	(1,076)	(111)
Net cash flow used in investing activities	(433,505)	(428,776)
Payments for (Proceeds from) Other Investing Activities	1,076	111
Proceeds from the issuance of:
Proceeds from the issuance of long-term debt	(396,853)	(249,298)
Retirement of long-term debt	(400,000)	0
Change in money pool payable - net	23,893	19,319
Dividends paid:
Common stock	(40,000)	0
Other	11,484	4,243
Net cash flow provided by financing activities	17,938	282,455
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect, Total	(6,663)	(44,730)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	10,316	2,897
Cash paid / (received) during the period for:
Interest - net of amount capitalized	61,352	50,719
Payments to Acquire Productive Assets	(30,433)	(105,149)
Proceeds from Noncontrolling Interests	25,708	9,595
Entergy New Orleans [Member]
OPERATING ACTIVITIES
Consolidated net income	67,544	61,587
Adjustments to reconcile consolidated net income to net cash flow provided by operating activities:
Depreciation, amortization, and decommissioning, including nuclear fuel amortization	60,470	57,322
Deferred income taxes, investment tax credits, and non-current taxes accrued	23,529	22,429
Changes in working capital:
Receivables	5,119	(9,022)
Fuel inventory	2,909	(3,245)
Accounts payable	(28,968)	3,319
Taxes accrued	734	(4,241)
Interest accrued	2,195	(204)
Deferred fuel costs	8,025	(33,301)
Other working capital accounts	14,598	(5,973)
Changes in provisions for estimated losses	6,585	8,409
Changes in regulatory assets	8,597	24,449
Increase (Decrease) in Regulatory Liabilities	17,878	(8,921)
Changes in pension and other postretirement liabilities	(4,506)	(6,598)
Other Operating Activities, Cash Flow Statement	923	(9,816)
Net cash flow provided by operating activities	185,632	96,194
INVESTING ACTIVITIES
Construction/capital expenditures	(128,477)	(163,403)
Allowance for equity funds used during construction	1,062	316
Change in money pool receivable - net	135,427	35,977
Increase in other investments	(2,661)	0
Changes in securitization account	(3,437)	(3,474)
Net cash flow used in investing activities	1,914	(130,584)
Payments for (Proceeds from) Other Investing Activities	2,661	0
Proceeds from the issuance of:
Proceeds from the issuance of long-term debt	(14,630)	0
Retirement of long-term debt	(106,073)	(5,916)
Dividends paid:
Other	(760)	425
Net cash flow provided by financing activities	(77,203)	9,509
Proceeds from Contribution in Aid of Construction	15,000	15,000
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect, Total	110,343	(24,881)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	114,807	17,981
Cash paid / (received) during the period for:
Interest - net of amount capitalized	25,545	25,231
Income taxes	1,600	0
Entergy Texas [Member]
OPERATING ACTIVITIES
Consolidated net income	280,219	265,890
Adjustments to reconcile consolidated net income to net cash flow provided by operating activities:
Depreciation, amortization, and decommissioning, including nuclear fuel amortization	202,288	171,781
Deferred income taxes, investment tax credits, and non-current taxes accrued	57,279	57,532
Changes in working capital:
Receivables	(40,609)	(63,743)
Fuel inventory	(25,734)	16,868
Accounts payable	(9,871)	77,740
Taxes accrued	(29,995)	2,520
Interest accrued	13,612	(4,832)
Deferred fuel costs	97,451	(273,644)
Other working capital accounts	(23,042)	(11,927)
Changes in provisions for estimated losses	511	(414)
Changes in regulatory assets	(17,997)	(130,042)
Increase (Decrease) in Regulatory Liabilities	(13,111)	(23,014)
Storm restoration costs approved for securitization recognized as regulatory asset	0	153,383
Changes in pension and other postretirement liabilities	(8,961)	(12,458)
Other Operating Activities, Cash Flow Statement	16,417	(905)
Net cash flow provided by operating activities	498,457	224,735
INVESTING ACTIVITIES
Construction/capital expenditures	(711,382)	(469,630)
Allowance for equity funds used during construction	19,093	9,375
Change in money pool receivable - net	73,660	(5,146)
Proceeds from Legal Settlements	0	4,134
Increase in other investments	86	(31,160)
Changes in securitization account	(1,402)	4,698
Net cash flow used in investing activities	(608,945)	(487,729)
Payments for (Proceeds from) Other Investing Activities	(86)	31,160
Proceeds from the issuance of:
Proceeds from the issuance of long-term debt	(344,966)	(606,444)
Retirement of long-term debt	(8,856)	(54,257)
Change in money pool payable - net	0	(79,594)
Dividends paid:
Other	23,231	6,019
Net cash flow provided by financing activities	357,787	477,070
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect, Total	247,299	214,076
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	250,796	214,104
Cash paid / (received) during the period for:
Interest - net of amount capitalized	67,605	71,311
Income taxes	30,500	1,085
Dividends Paid, Preferred Stock	(1,554)	(1,542)
Proceeds from Sale of Productive Assets	11,000	0
System Energy [Member]
OPERATING ACTIVITIES
Consolidated net income	81,001	(321,359)
Adjustments to reconcile consolidated net income to net cash flow provided by operating activities:
Depreciation, amortization, and decommissioning, including nuclear fuel amortization	141,213	163,043
Deferred income taxes, investment tax credits, and non-current taxes accrued	24,887	(129,093)
Changes in working capital:
Receivables	49,881	(29,703)
Accounts payable	(16,504)	(7,193)
Taxes accrued	(5,782)	9,106
Interest accrued	4,571	(972)
Other working capital accounts	8,936	(34,961)
Changes in regulatory assets	(64,565)	(23,107)
Increase (Decrease) in Regulatory Liabilities	(15,981)	282,463
Changes in pension and other postretirement liabilities	(14,484)	(14,704)
Other Operating Activities, Cash Flow Statement	(37,983)	284,219
Net cash flow provided by operating activities	155,190	177,739
INVESTING ACTIVITIES
Construction/capital expenditures	(80,068)	(132,100)
Allowance for equity funds used during construction	5,289	6,164
Nuclear fuel purchases	(57,790)	(77,707)
Payments for Nuclear Fuel	(57,790)	(77,707)
Proceeds from sale of nuclear fuel	37,104	18,845
Change in money pool receivable - net	85,209	70,943
Increase in other investments	(4)	0
Proceeds from nuclear decommissioning trust fund sales	245,386	273,108
Investment in nuclear decommissioning trust funds	(262,291)	(277,916)
Net cash flow used in investing activities	(27,165)	(118,663)
Payments for (Proceeds from) Other Investing Activities	4	0
Proceeds from the issuance of:
Proceeds from the issuance of long-term debt	(662,965)	(955,587)
Retirement of long-term debt	(698,137)	(908,629)
Dividends paid:
Net cash flow provided by financing activities	(35,172)	46,958
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect, Total	92,853	106,034
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	95,793	195,235
Cash paid / (received) during the period for:
Interest - net of amount capitalized	$ 30,249	$ 30,231

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Cash and cash equivalents:
Cash	$ 105,288	$ 115,290
Temporary cash investments	1,414,486	108,874
Total cash and cash equivalents	1,519,774	224,164
Accounts receivable:
Customer	986,010	788,552
Allowance for doubtful accounts	(27,813)	(30,856)
Other	203,151	241,702
Accrued unbilled revenues	551,392	495,859
Total accounts receivable	1,712,740	1,495,257
Deferred Fuel Cost	188,885	710,401
Fuel inventory - at average cost	182,233	147,632
Public Utilities, Inventory	1,362,098	1,183,308
Deferred nuclear refueling outage costs	125,101	143,653
Prepaid Expense and Other Assets	238,828	190,611
TOTAL	5,329,659	4,095,026
OTHER PROPERTY AND INVESTMENTS
Decommissioning trust funds	4,417,704	4,121,864
Non-utility property - at cost (less accumulated depreciation)	419,931	366,405
Storm Reserve Escrow Account	416,274	401,955
Other	65,613	102,259
TOTAL	5,319,522	4,992,483
PROPERTY, PLANT, AND EQUIPMENT
Electric	65,954,146	64,646,911
Natural gas	712,374	691,970
Construction work in progress	2,296,265	1,844,171
Nuclear fuel	606,600	582,119
TOTAL PROPERTY, PLANT, AND EQUIPMENT	69,569,385	67,765,171
Less - accumulated depreciation and amortization	26,274,303	25,288,047
PROPERTY, PLANT, AND EQUIPMENT - NET	43,295,082	42,477,124
Regulatory assets:
Regulatory Assets, Noncurrent	5,690,179	6,036,397
Deferred Fuel Cost Non Current	172,202	241,085
Goodwill	377,172	377,172
Deferred Income Tax Assets, Net	50,895	84,100
Other	317,436	291,804
Deferred Costs and Other Assets	6,607,884	7,030,558
TOTAL ASSETS	60,552,147	58,595,191
CURRENT LIABILITIES
Currently maturing long-term debt	1,524,057	2,309,037
Short-term borrowings	1,351,105	827,621
Accounts payable	1,336,107	1,777,590
Contract with Customer, Liability, Current	441,018	424,723
Taxes Payable, Current	531,990	424,091
Interest accrued	261,835	195,264
Deferred fuel costs	98,924	0
Pension and other postretirement liabilities	53,533	104,845
Sale-leaseback/depreciation regulatory liability	0	103,497
Other	250,123	202,779
TOTAL	5,848,692	6,369,447
NON-CURRENT LIABILITIES
Deferred Income Tax Liabilities, Net	5,063,523	4,818,837
Accumulated deferred investment tax credits	204,839	211,220
Regulatory liability for income taxes - net	1,223,532	1,258,276
Other regulatory liabilities	2,667,648	2,324,590
Decommissioning and asset retirement cost liabilities	4,449,832	4,271,531
Loss Contingency Accrual	524,030	531,201
Pension and other postretirement liabilities	916,981	1,213,555
Long-term debt	24,659,343	23,623,512
Deferred Credits and Other Liabilities	955,309	688,720
TOTAL	40,665,037	38,941,442
Subsidiaries' preferred stock without sinking fund	$ 219,410	$ 219,410
Preferred Stock, No Par Value	$ 0	$ 0
Proceeds from Issuance of Preferred Stock and Preference Stock	$ 0	$ 0
Common Shareholders' Equity:
Common Stock, Value, Issued	2,797	2,797
Additional Paid in Capital, Common Stock	7,649,370	7,632,895
Accumulated other comprehensive loss	(195,453)	(191,754)
Less - treasury stock, at cost	4,957,522	4,978,994
TOTAL	13,691,468	12,966,985
Stockholders' Equity Attributable to Noncontrolling Interest	127,540	97,907
Retained Earnings (Accumulated Deficit)	11,192,276	10,502,041
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	13,819,008	13,064,892
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	60,552,147	58,595,191
Entergy Arkansas [Member]
Cash and cash equivalents:
Cash	3,137	1,911
Temporary cash investments	110,262	3,367
Total cash and cash equivalents	113,399	5,278
Accounts receivable:
Customer	220,508	140,513
Allowance for doubtful accounts	(5,599)	(6,528)
Other	64,642	101,096
Accrued unbilled revenues	126,245	116,816
Total accounts receivable	454,079	397,233
Deferred Fuel Cost	0	139,739
Fuel inventory - at average cost	43,143	51,144
Public Utilities, Inventory	331,099	288,260
Deferred nuclear refueling outage costs	49,373	56,443
Prepaid Expense and Other Assets	43,694	26,576
TOTAL	1,034,787	964,673
OTHER PROPERTY AND INVESTMENTS
Decommissioning trust funds	1,285,583	1,199,860
Other	2,305	2,414
TOTAL	1,287,888	1,202,274
PROPERTY, PLANT, AND EQUIPMENT
Electric	14,614,754	14,077,844
Construction work in progress	479,889	417,244
Nuclear fuel	162,397	176,174
TOTAL PROPERTY, PLANT, AND EQUIPMENT	15,257,040	14,671,262
Less - accumulated depreciation and amortization	5,953,948	5,729,304
PROPERTY, PLANT, AND EQUIPMENT - NET	9,303,092	8,941,958
Regulatory assets:
Regulatory Assets, Noncurrent	1,879,619	1,810,281
Deferred Fuel Cost Non Current	0	68,883
Other	16,194	18,507
Deferred Costs and Other Assets	1,895,813	1,897,671
TOTAL ASSETS	13,521,580	13,006,576
CURRENT LIABILITIES
Currently maturing long-term debt	415,000	290,000
Accounts Payable	69,666	276,362
Accounts payable	219,357	310,339
Contract with Customer, Liability, Current	109,719	102,799
Taxes Payable, Current	115,559	100,526
Interest accrued	54,350	18,816
Deferred fuel costs	26,243	0
Other	69,429	43,394
TOTAL	1,079,323	1,142,236
NON-CURRENT LIABILITIES
Deferred Income Tax Liabilities, Net	1,561,460	1,498,234
Accumulated deferred investment tax credits	27,571	28,472
Regulatory liability for income taxes - net	433,687	435,157
Other regulatory liabilities	545,703	475,758
Decommissioning and asset retirement cost liabilities	1,537,742	1,472,736
Loss Contingency Accrual	55,642	79,998
Pension and other postretirement liabilities	61,984	118,020
Long-term debt	4,235,501	3,876,500
Deferred Credits and Other Liabilities	118,362	97,650
TOTAL	8,577,652	8,082,525
Common Shareholders' Equity:
Members' Equity	3,840,930	3,753,990
Members' Equity Attributable to Noncontrolling Interest	23,675	27,825
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	3,864,605	3,781,815
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	13,521,580	13,006,576
Entergy Arkansas [Member] \| Affiliated Entity
Accounts receivable:
Customer	48,283	45,336
Entergy Louisiana [Member]
Cash and cash equivalents:
Cash	27,521	50,318
Temporary cash investments	765,759	6,295
Total cash and cash equivalents	793,280	56,613
Accounts receivable:
Customer	361,830	339,291
Allowance for doubtful accounts	(7,569)	(7,595)
Other	51,549	53,241
Accrued unbilled revenues	233,913	199,077
Total accounts receivable	806,564	672,910
Deferred Fuel Cost	26,093	159,183
Fuel inventory - at average cost	61,053	41,859
Public Utilities, Inventory	641,041	555,860
Deferred nuclear refueling outage costs	62,394	53,833
Prepaid Expense and Other Assets	291,656	76,646
TOTAL	2,682,081	1,616,904
OTHER PROPERTY AND INVESTMENTS
Decommissioning trust funds	1,912,924	1,779,090
Non-utility property - at cost (less accumulated depreciation)	404,720	350,723
Storm Reserve Escrow Account	303,869	293,406
Other	14,349	19,679
TOTAL	7,132,746	5,606,470
PROPERTY, PLANT, AND EQUIPMENT
Electric	27,482,440	27,498,136
Natural gas	311,565	301,719
Construction work in progress	587,658	736,969
Nuclear fuel	305,492	212,941
TOTAL PROPERTY, PLANT, AND EQUIPMENT	28,687,155	28,749,765
Less - accumulated depreciation and amortization	10,382,412	10,087,942
PROPERTY, PLANT, AND EQUIPMENT - NET	18,304,743	18,661,823
Regulatory assets:
Regulatory Assets, Noncurrent	1,665,315	2,056,179
Deferred Fuel Cost Non Current	168,122	168,122
Other	38,984	35,057
Deferred Costs and Other Assets	1,872,421	2,259,358
TOTAL ASSETS	29,991,991	28,144,555
CURRENT LIABILITIES
Currently maturing long-term debt	685,000	1,010,000
Accounts Payable	104,903	356,688
Accounts payable	411,363	589,355
Contract with Customer, Liability, Current	167,586	161,666
Taxes Payable, Current	93,983	36,004
Interest accrued	91,649	101,336
Other	125,059	72,525
TOTAL	1,679,543	2,327,574
NON-CURRENT LIABILITIES
Deferred Income Tax Liabilities, Net	2,504,547	2,374,878
Accumulated deferred investment tax credits	94,399	97,868
Regulatory liability for income taxes - net	323,956	337,836
Other regulatory liabilities	1,252,109	1,037,962
Decommissioning and asset retirement cost liabilities	1,813,564	1,736,801
Loss Contingency Accrual	323,563	316,314
Pension and other postretirement liabilities	346,126	389,631
Long-term debt	9,714,014	9,688,922
Deferred Credits and Other Liabilities	431,572	343,321
TOTAL	16,803,850	16,323,533
Common Shareholders' Equity:
Accumulated other comprehensive loss	50,982	55,370
Members' Equity	11,410,402	9,406,343
Members' Equity Attributable to Noncontrolling Interest	47,214	31,735
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	11,508,598	9,493,448
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	29,991,991	28,144,555
Entergy Louisiana [Member] \| Affiliated Entity
Accounts receivable:
Customer	166,841	88,896
Investments in and Advances to Affiliates, at Fair Value	4,496,884	3,163,572
Entergy Mississippi [Member]
Cash and cash equivalents:
Cash	26	26
Temporary cash investments	10,290	16,953
Total cash and cash equivalents	10,316	16,979
Accounts receivable:
Customer	170,454	99,504
Allowance for doubtful accounts	(3,035)	(2,472)
Other	18,525	34,564
Accrued unbilled revenues	72,799	73,473
Total accounts receivable	268,768	242,742
Deferred Fuel Cost	0	143,211
Fuel inventory - at average cost	17,294	15,548
Public Utilities, Inventory	94,877	84,346
Prepaid Expense and Other Assets	10,350	9,603
TOTAL	401,605	512,429
OTHER PROPERTY AND INVESTMENTS
Non-utility property - at cost (less accumulated depreciation)	4,501	4,512
Storm Reserve Escrow Account	34,694	33,549
Other	841	910
TOTAL	40,036	38,971
PROPERTY, PLANT, AND EQUIPMENT
Electric	7,381,120	7,079,849
Construction work in progress	249,991	170,191
TOTAL PROPERTY, PLANT, AND EQUIPMENT	7,631,111	7,250,040
Less - accumulated depreciation and amortization	2,417,190	2,264,786
PROPERTY, PLANT, AND EQUIPMENT - NET	5,213,921	4,985,254
Regulatory assets:
Regulatory Assets, Noncurrent	555,430	519,460
Other	25,558	22,650
Deferred Costs and Other Assets	580,988	542,110
TOTAL ASSETS	6,236,550	6,078,764
CURRENT LIABILITIES
Currently maturing long-term debt	200,000	400,000
Accounts Payable	60,679	60,532
Accounts payable	115,126	176,162
Contract with Customer, Liability, Current	91,944	89,668
Taxes Payable, Current	139,174	124,905
Interest accrued	29,542	18,208
Deferred fuel costs	72,681	0
Other	24,747	38,908
TOTAL	733,893	908,383
NON-CURRENT LIABILITIES
Deferred Income Tax Liabilities, Net	812,716	780,030
Accumulated deferred investment tax credits	14,294	14,591
Regulatory liability for income taxes - net	193,812	202,058
Other regulatory liabilities	35,399	79,865
Decommissioning and asset retirement cost liabilities	8,119	7,797
Loss Contingency Accrual	40,136	37,509
Pension and other postretirement liabilities	890	23,742
Long-term debt	2,129,185	1,931,096
Deferred Credits and Other Liabilities	79,919	53,156
TOTAL	3,314,470	3,129,844
Common Shareholders' Equity:
Stockholders' Equity Attributable to Noncontrolling Interest	21,651	3,347
Members' Equity	2,166,536	2,037,190
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	2,188,187	2,040,537
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	6,236,550	6,078,764
Entergy Mississippi [Member] \| Affiliated Entity
Accounts receivable:
Customer	10,025	37,673
Entergy New Orleans [Member]
Cash and cash equivalents:
Cash	435	27
Temporary cash investments	114,372	4,437
Total cash and cash equivalents	114,807	4,464
Securitization recovery trust account	5,672	2,235
Accounts receivable:
Customer	91,353	93,288
Allowance for doubtful accounts	(9,213)	(11,909)
Other	5,415	6,110
Accrued unbilled revenues	33,068	37,284
Total accounts receivable	134,154	274,700
Deferred Fuel Cost	2,128	10,153
Fuel inventory - at average cost	2,963	5,872
Public Utilities, Inventory	26,998	22,498
Prepaid Expense and Other Assets	13,884	6,312
TOTAL	300,606	326,234
OTHER PROPERTY AND INVESTMENTS
Non-utility property - at cost (less accumulated depreciation)	832	1,050
Storm Reserve Escrow Account	77,712	75,000
Other	624	675
TOTAL	79,168	76,725
PROPERTY, PLANT, AND EQUIPMENT
Electric	2,010,846	1,934,837
Natural gas	400,808	390,252
Construction work in progress	31,152	39,607
TOTAL PROPERTY, PLANT, AND EQUIPMENT	2,442,806	2,364,696
Less - accumulated depreciation and amortization	842,197	808,224
PROPERTY, PLANT, AND EQUIPMENT - NET	1,600,609	1,556,472
Regulatory assets:
Regulatory Assets, Noncurrent	193,515	202,112
Deferred Fuel Cost Non Current	4,080	4,080
Other	54,278	46,778
Deferred Costs and Other Assets	251,873	252,970
TOTAL ASSETS	2,232,256	2,212,401
CURRENT LIABILITIES
Currently maturing long-term debt	85,000	170,000
Accounts Payable	40,883	53,258
Accounts payable	34,283	57,291
Contract with Customer, Liability, Current	32,310	31,826
Taxes Payable, Current	11,042	10,308
Interest accrued	10,275	8,080
Other	32,899	6,560
TOTAL	247,998	338,629
NON-CURRENT LIABILITIES
Deferred Income Tax Liabilities, Net	405,836	385,259
Accumulated deferred investment tax credits	16,463	16,481
Regulatory liability for income taxes - net	42,028	39,738
Other regulatory liabilities	36,323	20,735
Decommissioning and asset retirement cost liabilities	4,539	0
Loss Contingency Accrual	93,633	87,048
Long-term debt	590,417	596,047
Deferred Credits and Other Liabilities	16,380	17,369
TOTAL	1,213,898	1,170,956
Common Shareholders' Equity:
Members' Equity	770,360	702,816
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	770,360	702,816
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	2,232,256	2,212,401
Notes Payable, Current	1,306	1,306
Amount	8,279	8,279
Entergy New Orleans [Member] \| Affiliated Entity
Accounts receivable:
Customer	13,531	149,927
Entergy Texas [Member]
Cash and cash equivalents:
Cash	1,235	500
Temporary cash investments	249,561	2,997
Total cash and cash equivalents	250,796	3,497
Securitization recovery trust account	12,281	10,879
Accounts receivable:
Customer	141,865	115,955
Allowance for doubtful accounts	(2,397)	(2,352)
Other	29,145	21,587
Accrued unbilled revenues	85,368	69,208
Total accounts receivable	286,896	319,947
Deferred Fuel Cost	160,664	258,115
Fuel inventory - at average cost	52,484	26,750
Public Utilities, Inventory	103,683	93,031
Prepaid Expense and Other Assets	30,324	20,568
TOTAL	897,128	732,787
OTHER PROPERTY AND INVESTMENTS
Non-utility property - at cost (less accumulated depreciation)	376	376
Other	17,041	18,975
TOTAL	17,642	19,601
PROPERTY, PLANT, AND EQUIPMENT
Electric	7,734,635	7,409,461
Construction work in progress	784,116	339,139
TOTAL PROPERTY, PLANT, AND EQUIPMENT	8,518,751	7,748,600
Less - accumulated depreciation and amortization	2,310,663	2,135,400
PROPERTY, PLANT, AND EQUIPMENT - NET	6,208,088	5,613,200
Regulatory assets:
Regulatory Assets, Noncurrent	596,679	578,682
Other	102,743	99,694
Deferred Costs and Other Assets	699,422	678,376
TOTAL ASSETS	7,822,280	7,043,964
CURRENT LIABILITIES
Accounts Payable	67,665	70,321
Accounts payable	200,767	201,982
Contract with Customer, Liability, Current	39,459	38,764
Taxes Payable, Current	63,038	93,033
Interest accrued	37,540	23,928
Other	14,089	16,963
TOTAL	422,558	444,991
NON-CURRENT LIABILITIES
Deferred Income Tax Liabilities, Net	814,181	744,227
Accumulated deferred investment tax credits	8,150	8,711
Regulatory liability for income taxes - net	121,472	132,647
Other regulatory liabilities	43,311	45,247
Decommissioning and asset retirement cost liabilities	11,584	11,121
Loss Contingency Accrual	8,104	7,593
Long-term debt	3,233,614	2,895,913
Deferred Credits and Other Liabilities	201,180	74,053
TOTAL	$ 4,441,596	$ 3,919,512
Common Stock, Shares, Outstanding	46,525,000	46,525,000
Common Shareholders' Equity:
Common Stock, Value, Issued	$ 49,452	$ 49,452
Additional Paid in Capital, Common Stock	1,050,125	1,050,125
TOTAL	2,919,376	2,640,711
Stockholders' Equity Attributable to Noncontrolling Interest	38,750	38,750
Retained Earnings (Accumulated Deficit)	1,819,799	1,541,134
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	2,958,126	2,679,461
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	7,822,280	7,043,964
Entergy Texas [Member] \| Affiliated Entity
Accounts receivable:
Customer	32,915	115,549
Investments in and Advances to Affiliates, at Fair Value	225	250
System Energy [Member]
Cash and cash equivalents:
Cash	1,291	78
Temporary cash investments	94,502	2,862
Total cash and cash equivalents	95,793	2,940
Accounts receivable:
Other	5,300	6,145
Total accounts receivable	29,656	164,746
Public Utilities, Inventory	160,143	135,346
Deferred nuclear refueling outage costs	13,334	33,377
Prepaid Expense and Other Assets	5,577	9,097
TOTAL	344,770	345,506
OTHER PROPERTY AND INVESTMENTS
Decommissioning trust funds	1,219,196	1,142,914
TOTAL	1,219,196	1,142,914
PROPERTY, PLANT, AND EQUIPMENT
Electric	5,479,592	5,425,449
Construction work in progress	105,468	102,987
Nuclear fuel	138,708	193,004
TOTAL PROPERTY, PLANT, AND EQUIPMENT	5,723,768	5,721,440
Less - accumulated depreciation and amortization	3,467,414	3,412,257
PROPERTY, PLANT, AND EQUIPMENT - NET	2,256,354	2,309,183
Regulatory assets:
Regulatory Assets, Noncurrent	439,419	415,121
Other	793	1,422
Deferred Costs and Other Assets	440,212	416,543
TOTAL ASSETS	4,260,532	4,214,146
CURRENT LIABILITIES
Currently maturing long-term debt	57	300,037
Accounts Payable	19,125	21,701
Accounts payable	32,022	58,178
Taxes Payable, Current	1,815	7,597
Interest accrued	16,162	11,591
Sale-leaseback/depreciation regulatory liability	0	103,497
Other	4,066	4,071
TOTAL	73,247	506,672
NON-CURRENT LIABILITIES
Deferred Income Tax Liabilities, Net	404,385	376,070
Accumulated deferred investment tax credits	43,660	44,692
Regulatory liability for income taxes - net	108,577	110,840
Other regulatory liabilities	754,803	665,024
Decommissioning and asset retirement cost liabilities	1,073,634	1,042,461
Pension and other postretirement liabilities	26,266	40,750
Long-term debt	745,190	477,868
Deferred Credits and Other Liabilities	2	2
TOTAL	$ 3,156,517	$ 2,757,707
Common Stock, Shares, Outstanding	789,350	789,350
Common Shareholders' Equity:
Common Stock, Value, Issued	$ 1,086,850	$ 1,086,850
Retained Earnings (Accumulated Deficit)	(56,082)	(137,083)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	1,030,768	949,767
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	4,260,532	4,214,146
Sale-leaseback/depreciation regulatory asset	40,267	0
System Energy [Member] \| Affiliated Entity
Accounts receivable:
Customer	$ 24,356	$ 158,601

Consolidated Statements Of Comp

Consolidated Statements Of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Net income	$ 669,714	$ 555,882	$ 1,374,026	$ 999,486
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification, after Tax	0	24	0	72
Other comprehensive income (loss)
Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss), Reclassification Adjustment from AOCI, after Tax	(2,434)	11,867	(3,699)	26,240
Net unrealized investment gains	0	(1,223)	0	(7,154)
Other comprehensive income (loss)	(2,434)	10,668	(3,699)	19,158
Total comprehensive income	667,280	566,550	1,370,327	1,018,644
Net Income (Loss) Attributable to Noncontrolling Interest, Preferred Unit Holders	2,959	(4,707)	5,092	2,794
Comprehensive Income Attributable to Entergy Corporation	664,321	571,257	1,365,235	1,015,850
Entergy Louisiana [Member]
Net income	359,307	274,390	866,591	741,909
Other comprehensive income (loss)
Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss), Reclassification Adjustment from AOCI, after Tax	(1,829)	295	(4,388)	(809)
Other comprehensive income (loss)	(1,829)	295	(4,388)	(809)
Total comprehensive income	357,478	274,685	862,203	741,100
Net Income (Loss) Attributable to Noncontrolling Interest, Preferred Unit Holders	810	554	2,183	812
Comprehensive Income Attributable to Entergy Corporation	356,668	274,131	860,020	740,288
Entergy Arkansas [Member]
Net income	99,169	149,347	225,513	278,024
Other comprehensive income (loss)
Net Income (Loss) Attributable to Noncontrolling Interest, Preferred Unit Holders	(791)	(724)	(3,426)	(2,640)
System Energy [Member]
Net income	$ 27,697	$ 27,357	$ 81,001	$ (321,359)

Consolidated Statements Of Chan

Consolidated Statements Of Changes In Equity - USD ($) $ in Thousands	Total	Subsidiaries Preferred Stock [Member]	Paid In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income [Member]	Common Stock [Member]	Treasury Stock, Common	Entergy Texas [Member]	Entergy Texas [Member] Subsidiaries Preferred Stock [Member]	Entergy Texas [Member] Paid In Capital [Member]	Entergy Texas [Member] Retained Earnings [Member]	Entergy Texas [Member] Common Stock [Member]	Entergy Mississippi [Member]	Entergy Mississippi [Member] Member's Equity [Member]	Entergy Mississippi [Member] Noncontrolling Interest	Entergy Arkansas [Member]	Entergy Arkansas [Member] Member's Equity [Member]	Entergy Arkansas [Member] Noncontrolling Interest	Entergy Louisiana [Member]	Entergy Louisiana [Member] Member's Equity [Member]	Entergy Louisiana [Member] Accumulated Other Comprehensive Income [Member]	Entergy Louisiana [Member] Noncontrolling Interest	Entergy New Orleans [Member]	System Energy [Member]	System Energy [Member] Retained Earnings [Member]	System Energy [Member] Common Stock [Member]	Entergy Corporation [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	$ 11,705,394	$ 68,110	$ 6,766,239	$ 10,240,552	$ (332,528)	$ 2,720	$ (5,039,699)	$ 2,483,206	$ 38,750	$ 1,050,125	$ 1,344,879	$ 49,452	$ 1,839,568	$ 1,839,568	$ 0	$ 3,575,855	$ 3,542,745	$ 33,110	$ 8,180,572	$ 8,172,294	$ 8,278	$ 0	$ 638,715	$ 1,091,360	$ 139,510	$ 951,850
Dividends, Preferred Stock, Cash	4,580	4,580	0	0	0	0	0	518	0	0	518	0															$ 4,000
Consolidated net income	279,593	3,193	0	276,400	0	0	0	50,403	0	0	50,403	0	30,355	30,355	0	65,567	66,954	(1,387)	150,860	150,860	0	0	15,126	31,432	31,432	0
Dividends, Common Stock, Cash	(205,058)	0	0	(205,058)	0	0	0												(125,000)	(125,000)	0	0
Other comprehensive income (loss)	(4,050)	0	0	0	(4,050)	0	0												(613)	0	(613)	0
Common stock issuances related to stock plans	(5,527)	0	31,085	0	0	0	(36,612)
Other																			(13)	(13)	0	0
Net Income (Loss) Attributable to Noncontrolling Interest, Preferred Unit Holders	2,794							1,554					(9,117)			(2,640)			812
Consolidated net income	$ 999,486							265,890					154,198			278,024			741,909				61,587	(321,359)
Common stock dividend (in dollars per share)	$ 3.03
Payments of Ordinary Dividends, Preferred Stock and Preference Stock	$ (13,739)
Proceeds from Noncontrolling Interests	9,595												9,595
Other comprehensive income (loss)	19,158																		(809)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	11,776,826	66,723	6,735,154	10,311,894	(336,578)	2,720	(5,003,087)	2,533,091	38,750	1,050,125	1,394,764	49,452	1,869,923	1,869,923	0	3,641,422	3,609,699	31,723	8,205,806	8,198,141	7,665	0	653,841	1,122,792	170,942	951,850
Dividends, Preferred Stock, Cash	4,580	4,580	0	0	0	0	0	518	0	0	518	0															4,000
Consolidated net income	164,011	4,308	0	159,703	0	0	0	97,485	0	0	97,485	0	48,955	48,955	0	63,110	63,639	(529)	316,659	316,401	0	258	19,546	(380,148)	(380,148)	0
Dividends, Common Stock, Cash	(205,408)	0	0	(205,408)	0	0	0									(36,000)	(36,000)	0
Noncontrolling Interest, Increase from Subsidiary Equity Issuance	31,636	31,636	0	0	0	0	0												31,636	0	0	31,636
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	(190)	(190)	0	0	0	0	0									(190)	0	(190)
Proceeds from Noncontrolling Interests	9,595	9,595	0	0	0	0	0						9,595	0	9,595
Other comprehensive income (loss)	12,540	0	0	0	12,540	0	0												(491)	0	(491)	0
Proceeds from Contributions from Parent																			1,000,000	1,000,000	0	0
Common stock issuances related to stock plans	(34,141)	0	(15,214)	0	0	0	(18,927)
Other																			(13)	(13)	0	0
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	11,818,571	107,492	6,750,368	10,266,189	(324,038)	2,720	(4,984,160)	2,630,058	38,750	1,050,125	1,491,731	49,452	1,928,473	1,918,878	9,595	3,668,342	3,637,338	31,004	9,553,597	9,514,529	7,174	31,894	673,387	742,644	(209,206)	951,850
Net Income (Loss) Attributable to Noncontrolling Interest, Preferred Unit Holders	(4,707)							518					(9,117)			(724)			554
Dividends, Preferred Stock, Cash	4,580	4,580	0	0	0	0	0	518	0	0	518	0															4,000
Consolidated net income	555,882	(4,707)	0	560,589	0	0	0	118,002	0	0	118,002	0	74,889	84,006	(9,117)	149,347	150,071	(724)	274,390	273,836	0	554	26,915	27,357	27,357	0
Dividends, Common Stock, Cash	(205,471)	0	0	(205,471)	0	0	0									(50,000)	(50,000)	0	(249,500)	(249,500)	0	0
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	$ (290)	(290)	0	0	0	0	0									(290)	0	(290)
Common stock dividend (in dollars per share)	$ 1.01
Other comprehensive income (loss)	$ 10,668	0	0	0	10,668	0	0												295	0	295	0
Common stock issuances related to stock plans	(19,486)	0	(14,745)	0	0	0	(4,741)
Other																			(12)	(12)	0	0
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	12,194,266	97,915	6,765,113	10,621,307	(313,370)	2,720	(4,979,419)	2,747,542	38,750	1,050,125	1,609,215	49,452	2,003,362	2,002,884	478	3,767,399	3,737,409	29,990	9,578,770	9,538,853	7,469	32,448	700,302	770,001	(181,849)	951,850
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	13,064,892	97,907	7,632,895	10,502,041	(191,754)	2,797	(4,978,994)	2,679,461	38,750	1,050,125	1,541,134	49,452	2,040,537	2,037,190	3,347	3,781,815	3,753,990	27,825	9,493,448	9,406,343	55,370	31,735	702,816	949,767	(137,083)	1,086,850
Dividends, Preferred Stock, Cash	4,580	4,580	0	0	0	0	0	518	0	0	518	0															4,000
Consolidated net income	312,299	1,364	0	310,935	0	0	0	41,673	0	0	41,673	0	20,940	23,081	(2,141)	59,397	61,026	(1,629)	244,024	243,470	0	554	10,142	27,545	27,545	0
Dividends, Common Stock, Cash	(226,194)	0	0	(226,194)	0	0	0						(12,500)	(12,500)	0	(80,000)	(80,000)	0	(160,250)	(160,250)	0	0
Noncontrolling Interest, Increase from Subsidiary Equity Issuance	14,577	14,577	0	0	0	0	0												14,577	0	0	14,577
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	(574)	(574)	0	0	0	0	0									(104)	0	(104)	(470)	0	0	(470)
Other comprehensive income (loss)	2,027	0	0	0	2,027	0	0												(786)	0	(786)	0
Proceeds from Contributions from Parent																			1,457,676	1,457,676	0	0
Common stock issuances related to stock plans	(4,481)	0	15,118	0	0	0	(19,599)
Other																			(28)	(28)	0	0
Net Income (Loss) Attributable to Noncontrolling Interest, Preferred Unit Holders	5,092							1,554					(7,404)			(3,426)			2,183
Consolidated net income	$ 1,374,026							280,219					161,942			225,513			866,591				67,544	81,001
Common stock dividend (in dollars per share)	$ 3.21
Payments of Ordinary Dividends, Preferred Stock and Preference Stock	$ (13,739)
Proceeds from Noncontrolling Interests	25,708												25,708
Other comprehensive income (loss)	(3,699)																		(4,388)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	13,166,928	108,694	7,617,777	10,586,782	(189,727)	2,797	(4,959,395)	2,720,616	38,750	1,050,125	1,582,289	49,452	2,048,977	2,047,771	1,206	3,761,108	3,735,016	26,092	11,048,191	10,947,211	54,584	46,396	712,958	977,312	(109,538)	1,086,850
Dividends, Preferred Stock, Cash	4,580	4,580	0	0	0	0	0	518	0	0	518	0															4,000
Consolidated net income	392,014	770	0	391,244	0	0	0	88,457	0	0	88,457	0	58,265	61,888	(3,623)	66,948	67,954	(1,006)	263,260	262,441	0	819	13,857	25,759	25,759	0
Dividends, Common Stock, Cash	(226,248)	0	0	(226,248)	0	0	0						(27,500)	(27,500)	0	(9,000)	(9,000)	0
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	(113)	(113)	0	0	0	0	0									(113)	0	(113)
Proceeds from Noncontrolling Interests	25,708	25,708	0	0	0	0	0						25,708	0	25,708
Other comprehensive income (loss)	(3,292)	0	0	0	(3,292)	0	0												(1,773)	0	(1,773)	0
Common stock issuances related to stock plans	(17,128)	0	(16,528)	0	0	0	(600)
Other																			15	15	0	0
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	13,367,545	130,479	7,634,305	10,751,778	(193,019)	2,797	(4,958,795)	2,808,555	38,750	1,050,125	1,670,228	49,452	2,105,450	2,082,159	23,291	3,818,943	3,793,970	24,973	11,309,693	11,209,667	52,811	47,215	726,815	1,003,071	(83,779)	1,086,850
Net Income (Loss) Attributable to Noncontrolling Interest, Preferred Unit Holders	2,959							518					(1,640)			(791)			810
Dividends, Preferred Stock, Cash	4,580	4,580	0	0	0	0	0	518	0	0	518	0															$ 4,000
Consolidated net income	669,714	2,959	0	666,755	0	0	0	150,089	0	0	150,089	0	82,737	84,377	(1,640)	99,169	99,960	(791)	359,307	358,497	0	810	43,545	27,697	27,697	0
Dividends, Common Stock, Cash	(226,257)	0	0	(226,257)	0	0	0									(53,000)	(53,000)	0	(157,750)	(157,750)	0	0
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	$ (1,318)	(1,318)	0	0	0	0	0									(507)	0	(507)	(811)	0	0	(811)
Common stock dividend (in dollars per share)	$ 1.07
Other comprehensive income (loss)	$ (2,434)	0	0	0	(2,434)	0	0												(1,829)	0	(1,829)	0
Common stock issuances related to stock plans	(16,338)	0	(15,065)	0	0	0	(1,273)
Other																			(12)	(12)	0	0
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	$ 13,819,008	$ 127,540	$ 7,649,370	$ 11,192,276	$ (195,453)	$ 2,797	$ (4,957,522)	$ 2,958,126	$ 38,750	$ 1,050,125	$ 1,819,799	$ 49,452	$ 2,188,187	$ 2,166,536	$ 21,651	$ 3,864,605	$ 3,840,930	$ 23,675	$ 11,508,598	$ 11,410,402	$ 50,982	$ 47,214	$ 770,360	$ 1,030,768	$ (56,082)	$ 1,086,850

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Securitized Regulatory Transition Assets, Noncurrent	$ 257,502	$ 282,886
Long-term Transition Bond, Noncurrent	$ 278,286	$ 292,760
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Authorized	1,000,000	1,000,000
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Common Stock, Shares Authorized	499,000,000	499,000,000
Common Stock, Shares, Issued	279,653,929	279,653,929
Treasury Stock, Shares	68,182,125	68,477,429
Entergy Texas [Member]
Securitized Regulatory Transition Assets, Noncurrent	$ 253,952	$ 269,523
Long-term Transition Bond, Noncurrent	$ 266,480	$ 275,064
Common Stock, Par or Stated Value Per Share	$ 0	$ 0
Common Stock, Shares Authorized	200,000,000	200,000,000
Common Stock, Shares, Issued	46,525,000	46,525,000
Common Stock, Shares, Outstanding	46,525,000	46,525,000
Entergy New Orleans [Member]
Securitized Regulatory Transition Assets, Noncurrent	$ 3,550	$ 13,363
Long-term Transition Bond, Noncurrent	$ 11,806	$ 17,697
System Energy [Member]
Common Stock, Par or Stated Value Per Share	$ 0	$ 0
Common Stock, Shares Authorized	1,000,000	1,000,000
Common Stock, Shares, Issued	789,350	789,350
Common Stock, Shares, Outstanding	789,350	789,350

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income (Parentheticals) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification, Tax	$ 0	$ 0	$ 0	$ 0
Other Comprehensive (Income) Loss, Defined Benefit Plan, before Reclassification Adjustment, Tax	(743)	3,505	(1,078)	7,689
Other Comprehensive Income (Loss), Securities, Available-for-sale, Tax	0	1,223	0	(2,230)
Net Income (Loss) Attributable to Noncontrolling Interest, Preferred Unit Holders	2,959	(4,707)	5,092	2,794
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	664,321	571,257	1,365,235	1,015,850
Net income	669,714	555,882	1,374,026	999,486
Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss), Reclassification Adjustment from AOCI, after Tax	(2,434)	11,867	(3,699)	26,240
Other comprehensive income (loss)	(2,434)	10,668	(3,699)	19,158
Total comprehensive income	667,280	566,550	1,370,327	1,018,644
Entergy Louisiana [Member]
Other Comprehensive (Income) Loss, Defined Benefit Plan, before Reclassification Adjustment, Tax	(674)	109	(1,617)	(298)
Net Income (Loss) Attributable to Noncontrolling Interest, Preferred Unit Holders	810	554	2,183	812
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	356,668	274,131	860,020	740,288
Net income	359,307	274,390	866,591	741,909
Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss), Reclassification Adjustment from AOCI, after Tax	(1,829)	295	(4,388)	(809)
Other comprehensive income (loss)	(1,829)	295	(4,388)	(809)
Total comprehensive income	$ 357,478	$ 274,685	$ 862,203	$ 741,100

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2023
Commitments And Contingencies	COMMITMENTS AND CONTINGENCIES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy and the Registrant Subsidiaries are involved in a number of legal, regulatory, and tax proceedings before various courts, regulatory authorities, and governmental agencies in the ordinary course of business. While management is unable to predict with certainty the outcome of such proceedings, management does not believe that the ultimate resolution of these matters will have a material adverse effect on Entergy’s results of operations, cash flows, or financial condition, except as otherwise discussed in the Form 10-K or in this report. Entergy discusses regulatory proceedings in Note 2 to the financial statements in the Form 10-K and herein and discusses tax proceedings in Note 3 to the financial statements in the Form 10-K and Note 10 to the financial statements herein. Vidalia Purchased Power Agreement See Note 8 to the financial statements in the Form 10-K for information on Entergy Louisiana’s Vidalia purchased power agreement. ANO Damage, Outage, and NRC Reviews See Note 8 to the financial statements in the Form 10-K for a discussion of the ANO stator incident, subsequent NRC reviews, and the deferral of replacement power costs. The following are updates to that discussion. As discussed in the Form 10-K, in March 2013, during a scheduled refueling outage at ANO 1, a contractor-owned and operated heavy-lifting apparatus collapsed while moving the generator stator out of the turbine building. The collapse resulted in the death of an ironworker and injuries to several other contract workers, caused ANO 2 to shut down, and damaged the ANO turbine building. The total cost of assessment, restoration of off-site power, site restoration, debris removal, and replacement of damaged property and equipment was approximately $95 million. Entergy Arkansas pursued its options for recovering damages that resulted from the stator drop, including its insurance coverage and legal action. Entergy Arkansas collected $50 million in 2014 from Nuclear Electric Insurance Limited, a mutual insurance company that provides property damage coverage to the members’ nuclear generating plants. Entergy Arkansas also collected a total of $21 million in 2018 as a result of stator-related settlements. In addition, Entergy Arkansas incurred replacement power costs for ANO 2 power during its outage and incurred incremental replacement power costs for ANO 1 power because the outage extended beyond the originally-planned duration of the refueling outage. In February 2014 the APSC authorized Entergy Arkansas to retain the $65.9 million in its deferred fuel balance with recovery to be reviewed in a later period after more information regarding various claims associated with the ANO stator incident was available. In October 2023, Entergy Arkansas made a commitment to the APSC to make a filing to forgo its opportunity to seek recovery of the identified costs resulting from the ANO stator incident, specifically all incremental fuel and purchased energy expense, capital and incremental non-fuel operations and maintenance costs, and costs of any judgement that may be rendered against Entergy Arkansas in civil litigation that is not covered by insurance. As a result, in third quarter 2023, Entergy Arkansas recorded write-offs of its regulatory asset for deferred fuel of $68.9 million, which includes interest, and the undepreciated balance of $9.5 million in capital costs related to the ANO stator incident. Spent Nuclear Fuel Litigation See Note 8 to the financial statements in the Form 10-K for information on Entergy’s spent nuclear fuel litigation. The following are updates to that discussion. In March 2023 the DOE submitted an offer of judgment to resolve claims in the fourth round ANO damages case. The $41 million offer was accepted by Entergy Arkansas, and the U.S. Court of Federal Claims issued a judgment in that amount in favor of Entergy Arkansas and against the DOE. Entergy Arkansas received payment from the U.S. Treasury in April 2023. The effects of recording the judgment were reductions to plant, nuclear fuel expense, other operation and maintenance expense, materials and supplies, and taxes other than income taxes. The ANO damages awarded included $18 million related to costs previously recorded as plant, $10 million related to costs previously recorded as other operation and maintenance expense, $8 million related to costs previously recorded as nuclear fuel expense, $3 million related to costs previously recorded as materials and supplies, and $2 million related to costs previously recorded as taxes other than income taxes. In July 2023 the DOE submitted an offer of judgment to resolve claims in the Indian Point 2 fourth round and Indian Point 3 third round combined damages case. The $59 million offer was accepted by Entergy and Holtec International, as the current owner. The U.S. Court of Federal Claims issued a final judgment in that amount in favor of Holtec Indian Point 2, LLC and Holtec Indian Point 3, LLC (previously Entergy Nuclear Indian Point 2, LLC and Entergy Nuclear Indian Point 3, LLC) and against the DOE. Holtec received payment from the U.S. Treasury in July 2023. Consistent with certain terms agreed upon in connection with the sale of Indian Point Energy Center in May 2021, Holtec transferred $40 million to Entergy for its pro-rata share of the litigation proceeds in August 2023. The remainder of the judgment was retained by Holtec. The effect of recording Entergy’s pro-rata share of the judgment was a reduction to asset write-offs, impairments, and related charges (credits). Entergy’s pro-rata share of the damages awarded included $18 million related to costs previously recorded as spending on the asset retirement obligation, $15 million related to costs previously recorded as other operation and maintenance expense, $6 million related to costs previously recorded as plant, and $1 million related to costs previously recorded as taxes other than income taxes. Nuclear Insurance See Note 8 to the financial statements in the Form 10-K for information on nuclear liability and property insurance associated with Entergy’s nuclear power plants. Non-Nuclear Property Insurance See Note 8 to the financial statements in the Form 10-K for information on Entergy’s non-nuclear property insurance program. Employment and Labor-related Proceedings See Note 8 to the financial statements in the Form 10-K for information on Entergy’s employment and labor-related proceedings. Asbestos Litigation (Entergy Arkansas, Entergy Louisiana, Entergy New Orleans, and Entergy Texas) See Note 8 to the financial statements in the Form 10-K for information regarding asbestos litigation. Grand Gulf - Related Agreements See Note 8 to the financial statements in the Form 10-K for information regarding Grand Gulf-related agreements. Nelson Industrial Steam Company Entergy Louisiana is a partner in the Nelson Industrial Steam Company (NISCO) partnership which owns two petroleum coke generating units. In April 2023 these generating units suspended operations in the MISO market, and Entergy Louisiana currently is working to wind up the NISCO partnership, which will ultimately result in ownership of the generating units transferring to Entergy Louisiana. In May 2023, Entergy Louisiana filed an application with the FERC for transaction authorization pursuant to Section 203 of the Federal Power Act. In June 2023 the LPSC filed a notice to intervene in the proceeding. Entergy Louisiana is evaluating the effect of the transaction on its results of operations, cash flows, and financial condition, but at this time does not expect the effect to be material.
Entergy Arkansas [Member]
Commitments And Contingencies	COMMITMENTS AND CONTINGENCIES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy and the Registrant Subsidiaries are involved in a number of legal, regulatory, and tax proceedings before various courts, regulatory authorities, and governmental agencies in the ordinary course of business. While management is unable to predict with certainty the outcome of such proceedings, management does not believe that the ultimate resolution of these matters will have a material adverse effect on Entergy’s results of operations, cash flows, or financial condition, except as otherwise discussed in the Form 10-K or in this report. Entergy discusses regulatory proceedings in Note 2 to the financial statements in the Form 10-K and herein and discusses tax proceedings in Note 3 to the financial statements in the Form 10-K and Note 10 to the financial statements herein. Vidalia Purchased Power Agreement See Note 8 to the financial statements in the Form 10-K for information on Entergy Louisiana’s Vidalia purchased power agreement. ANO Damage, Outage, and NRC Reviews See Note 8 to the financial statements in the Form 10-K for a discussion of the ANO stator incident, subsequent NRC reviews, and the deferral of replacement power costs. The following are updates to that discussion. As discussed in the Form 10-K, in March 2013, during a scheduled refueling outage at ANO 1, a contractor-owned and operated heavy-lifting apparatus collapsed while moving the generator stator out of the turbine building. The collapse resulted in the death of an ironworker and injuries to several other contract workers, caused ANO 2 to shut down, and damaged the ANO turbine building. The total cost of assessment, restoration of off-site power, site restoration, debris removal, and replacement of damaged property and equipment was approximately $95 million. Entergy Arkansas pursued its options for recovering damages that resulted from the stator drop, including its insurance coverage and legal action. Entergy Arkansas collected $50 million in 2014 from Nuclear Electric Insurance Limited, a mutual insurance company that provides property damage coverage to the members’ nuclear generating plants. Entergy Arkansas also collected a total of $21 million in 2018 as a result of stator-related settlements. In addition, Entergy Arkansas incurred replacement power costs for ANO 2 power during its outage and incurred incremental replacement power costs for ANO 1 power because the outage extended beyond the originally-planned duration of the refueling outage. In February 2014 the APSC authorized Entergy Arkansas to retain the $65.9 million in its deferred fuel balance with recovery to be reviewed in a later period after more information regarding various claims associated with the ANO stator incident was available. In October 2023, Entergy Arkansas made a commitment to the APSC to make a filing to forgo its opportunity to seek recovery of the identified costs resulting from the ANO stator incident, specifically all incremental fuel and purchased energy expense, capital and incremental non-fuel operations and maintenance costs, and costs of any judgement that may be rendered against Entergy Arkansas in civil litigation that is not covered by insurance. As a result, in third quarter 2023, Entergy Arkansas recorded write-offs of its regulatory asset for deferred fuel of $68.9 million, which includes interest, and the undepreciated balance of $9.5 million in capital costs related to the ANO stator incident. Spent Nuclear Fuel Litigation See Note 8 to the financial statements in the Form 10-K for information on Entergy’s spent nuclear fuel litigation. The following are updates to that discussion. In March 2023 the DOE submitted an offer of judgment to resolve claims in the fourth round ANO damages case. The $41 million offer was accepted by Entergy Arkansas, and the U.S. Court of Federal Claims issued a judgment in that amount in favor of Entergy Arkansas and against the DOE. Entergy Arkansas received payment from the U.S. Treasury in April 2023. The effects of recording the judgment were reductions to plant, nuclear fuel expense, other operation and maintenance expense, materials and supplies, and taxes other than income taxes. The ANO damages awarded included $18 million related to costs previously recorded as plant, $10 million related to costs previously recorded as other operation and maintenance expense, $8 million related to costs previously recorded as nuclear fuel expense, $3 million related to costs previously recorded as materials and supplies, and $2 million related to costs previously recorded as taxes other than income taxes. In July 2023 the DOE submitted an offer of judgment to resolve claims in the Indian Point 2 fourth round and Indian Point 3 third round combined damages case. The $59 million offer was accepted by Entergy and Holtec International, as the current owner. The U.S. Court of Federal Claims issued a final judgment in that amount in favor of Holtec Indian Point 2, LLC and Holtec Indian Point 3, LLC (previously Entergy Nuclear Indian Point 2, LLC and Entergy Nuclear Indian Point 3, LLC) and against the DOE. Holtec received payment from the U.S. Treasury in July 2023. Consistent with certain terms agreed upon in connection with the sale of Indian Point Energy Center in May 2021, Holtec transferred $40 million to Entergy for its pro-rata share of the litigation proceeds in August 2023. The remainder of the judgment was retained by Holtec. The effect of recording Entergy’s pro-rata share of the judgment was a reduction to asset write-offs, impairments, and related charges (credits). Entergy’s pro-rata share of the damages awarded included $18 million related to costs previously recorded as spending on the asset retirement obligation, $15 million related to costs previously recorded as other operation and maintenance expense, $6 million related to costs previously recorded as plant, and $1 million related to costs previously recorded as taxes other than income taxes. Nuclear Insurance See Note 8 to the financial statements in the Form 10-K for information on nuclear liability and property insurance associated with Entergy’s nuclear power plants. Non-Nuclear Property Insurance See Note 8 to the financial statements in the Form 10-K for information on Entergy’s non-nuclear property insurance program. Employment and Labor-related Proceedings See Note 8 to the financial statements in the Form 10-K for information on Entergy’s employment and labor-related proceedings. Asbestos Litigation (Entergy Arkansas, Entergy Louisiana, Entergy New Orleans, and Entergy Texas) See Note 8 to the financial statements in the Form 10-K for information regarding asbestos litigation. Grand Gulf - Related Agreements See Note 8 to the financial statements in the Form 10-K for information regarding Grand Gulf-related agreements. Nelson Industrial Steam Company Entergy Louisiana is a partner in the Nelson Industrial Steam Company (NISCO) partnership which owns two petroleum coke generating units. In April 2023 these generating units suspended operations in the MISO market, and Entergy Louisiana currently is working to wind up the NISCO partnership, which will ultimately result in ownership of the generating units transferring to Entergy Louisiana. In May 2023, Entergy Louisiana filed an application with the FERC for transaction authorization pursuant to Section 203 of the Federal Power Act. In June 2023 the LPSC filed a notice to intervene in the proceeding. Entergy Louisiana is evaluating the effect of the transaction on its results of operations, cash flows, and financial condition, but at this time does not expect the effect to be material.
Entergy Louisiana [Member]
Commitments And Contingencies	COMMITMENTS AND CONTINGENCIES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy and the Registrant Subsidiaries are involved in a number of legal, regulatory, and tax proceedings before various courts, regulatory authorities, and governmental agencies in the ordinary course of business. While management is unable to predict with certainty the outcome of such proceedings, management does not believe that the ultimate resolution of these matters will have a material adverse effect on Entergy’s results of operations, cash flows, or financial condition, except as otherwise discussed in the Form 10-K or in this report. Entergy discusses regulatory proceedings in Note 2 to the financial statements in the Form 10-K and herein and discusses tax proceedings in Note 3 to the financial statements in the Form 10-K and Note 10 to the financial statements herein. Vidalia Purchased Power Agreement See Note 8 to the financial statements in the Form 10-K for information on Entergy Louisiana’s Vidalia purchased power agreement. ANO Damage, Outage, and NRC Reviews See Note 8 to the financial statements in the Form 10-K for a discussion of the ANO stator incident, subsequent NRC reviews, and the deferral of replacement power costs. The following are updates to that discussion. As discussed in the Form 10-K, in March 2013, during a scheduled refueling outage at ANO 1, a contractor-owned and operated heavy-lifting apparatus collapsed while moving the generator stator out of the turbine building. The collapse resulted in the death of an ironworker and injuries to several other contract workers, caused ANO 2 to shut down, and damaged the ANO turbine building. The total cost of assessment, restoration of off-site power, site restoration, debris removal, and replacement of damaged property and equipment was approximately $95 million. Entergy Arkansas pursued its options for recovering damages that resulted from the stator drop, including its insurance coverage and legal action. Entergy Arkansas collected $50 million in 2014 from Nuclear Electric Insurance Limited, a mutual insurance company that provides property damage coverage to the members’ nuclear generating plants. Entergy Arkansas also collected a total of $21 million in 2018 as a result of stator-related settlements. In addition, Entergy Arkansas incurred replacement power costs for ANO 2 power during its outage and incurred incremental replacement power costs for ANO 1 power because the outage extended beyond the originally-planned duration of the refueling outage. In February 2014 the APSC authorized Entergy Arkansas to retain the $65.9 million in its deferred fuel balance with recovery to be reviewed in a later period after more information regarding various claims associated with the ANO stator incident was available. In October 2023, Entergy Arkansas made a commitment to the APSC to make a filing to forgo its opportunity to seek recovery of the identified costs resulting from the ANO stator incident, specifically all incremental fuel and purchased energy expense, capital and incremental non-fuel operations and maintenance costs, and costs of any judgement that may be rendered against Entergy Arkansas in civil litigation that is not covered by insurance. As a result, in third quarter 2023, Entergy Arkansas recorded write-offs of its regulatory asset for deferred fuel of $68.9 million, which includes interest, and the undepreciated balance of $9.5 million in capital costs related to the ANO stator incident. Spent Nuclear Fuel Litigation See Note 8 to the financial statements in the Form 10-K for information on Entergy’s spent nuclear fuel litigation. The following are updates to that discussion. In March 2023 the DOE submitted an offer of judgment to resolve claims in the fourth round ANO damages case. The $41 million offer was accepted by Entergy Arkansas, and the U.S. Court of Federal Claims issued a judgment in that amount in favor of Entergy Arkansas and against the DOE. Entergy Arkansas received payment from the U.S. Treasury in April 2023. The effects of recording the judgment were reductions to plant, nuclear fuel expense, other operation and maintenance expense, materials and supplies, and taxes other than income taxes. The ANO damages awarded included $18 million related to costs previously recorded as plant, $10 million related to costs previously recorded as other operation and maintenance expense, $8 million related to costs previously recorded as nuclear fuel expense, $3 million related to costs previously recorded as materials and supplies, and $2 million related to costs previously recorded as taxes other than income taxes. In July 2023 the DOE submitted an offer of judgment to resolve claims in the Indian Point 2 fourth round and Indian Point 3 third round combined damages case. The $59 million offer was accepted by Entergy and Holtec International, as the current owner. The U.S. Court of Federal Claims issued a final judgment in that amount in favor of Holtec Indian Point 2, LLC and Holtec Indian Point 3, LLC (previously Entergy Nuclear Indian Point 2, LLC and Entergy Nuclear Indian Point 3, LLC) and against the DOE. Holtec received payment from the U.S. Treasury in July 2023. Consistent with certain terms agreed upon in connection with the sale of Indian Point Energy Center in May 2021, Holtec transferred $40 million to Entergy for its pro-rata share of the litigation proceeds in August 2023. The remainder of the judgment was retained by Holtec. The effect of recording Entergy’s pro-rata share of the judgment was a reduction to asset write-offs, impairments, and related charges (credits). Entergy’s pro-rata share of the damages awarded included $18 million related to costs previously recorded as spending on the asset retirement obligation, $15 million related to costs previously recorded as other operation and maintenance expense, $6 million related to costs previously recorded as plant, and $1 million related to costs previously recorded as taxes other than income taxes. Nuclear Insurance See Note 8 to the financial statements in the Form 10-K for information on nuclear liability and property insurance associated with Entergy’s nuclear power plants. Non-Nuclear Property Insurance See Note 8 to the financial statements in the Form 10-K for information on Entergy’s non-nuclear property insurance program. Employment and Labor-related Proceedings See Note 8 to the financial statements in the Form 10-K for information on Entergy’s employment and labor-related proceedings. Asbestos Litigation (Entergy Arkansas, Entergy Louisiana, Entergy New Orleans, and Entergy Texas) See Note 8 to the financial statements in the Form 10-K for information regarding asbestos litigation. Grand Gulf - Related Agreements See Note 8 to the financial statements in the Form 10-K for information regarding Grand Gulf-related agreements. Nelson Industrial Steam Company Entergy Louisiana is a partner in the Nelson Industrial Steam Company (NISCO) partnership which owns two petroleum coke generating units. In April 2023 these generating units suspended operations in the MISO market, and Entergy Louisiana currently is working to wind up the NISCO partnership, which will ultimately result in ownership of the generating units transferring to Entergy Louisiana. In May 2023, Entergy Louisiana filed an application with the FERC for transaction authorization pursuant to Section 203 of the Federal Power Act. In June 2023 the LPSC filed a notice to intervene in the proceeding. Entergy Louisiana is evaluating the effect of the transaction on its results of operations, cash flows, and financial condition, but at this time does not expect the effect to be material.
Entergy Mississippi [Member]
Commitments And Contingencies	COMMITMENTS AND CONTINGENCIES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy and the Registrant Subsidiaries are involved in a number of legal, regulatory, and tax proceedings before various courts, regulatory authorities, and governmental agencies in the ordinary course of business. While management is unable to predict with certainty the outcome of such proceedings, management does not believe that the ultimate resolution of these matters will have a material adverse effect on Entergy’s results of operations, cash flows, or financial condition, except as otherwise discussed in the Form 10-K or in this report. Entergy discusses regulatory proceedings in Note 2 to the financial statements in the Form 10-K and herein and discusses tax proceedings in Note 3 to the financial statements in the Form 10-K and Note 10 to the financial statements herein. Vidalia Purchased Power Agreement See Note 8 to the financial statements in the Form 10-K for information on Entergy Louisiana’s Vidalia purchased power agreement. ANO Damage, Outage, and NRC Reviews See Note 8 to the financial statements in the Form 10-K for a discussion of the ANO stator incident, subsequent NRC reviews, and the deferral of replacement power costs. The following are updates to that discussion. As discussed in the Form 10-K, in March 2013, during a scheduled refueling outage at ANO 1, a contractor-owned and operated heavy-lifting apparatus collapsed while moving the generator stator out of the turbine building. The collapse resulted in the death of an ironworker and injuries to several other contract workers, caused ANO 2 to shut down, and damaged the ANO turbine building. The total cost of assessment, restoration of off-site power, site restoration, debris removal, and replacement of damaged property and equipment was approximately $95 million. Entergy Arkansas pursued its options for recovering damages that resulted from the stator drop, including its insurance coverage and legal action. Entergy Arkansas collected $50 million in 2014 from Nuclear Electric Insurance Limited, a mutual insurance company that provides property damage coverage to the members’ nuclear generating plants. Entergy Arkansas also collected a total of $21 million in 2018 as a result of stator-related settlements. In addition, Entergy Arkansas incurred replacement power costs for ANO 2 power during its outage and incurred incremental replacement power costs for ANO 1 power because the outage extended beyond the originally-planned duration of the refueling outage. In February 2014 the APSC authorized Entergy Arkansas to retain the $65.9 million in its deferred fuel balance with recovery to be reviewed in a later period after more information regarding various claims associated with the ANO stator incident was available. In October 2023, Entergy Arkansas made a commitment to the APSC to make a filing to forgo its opportunity to seek recovery of the identified costs resulting from the ANO stator incident, specifically all incremental fuel and purchased energy expense, capital and incremental non-fuel operations and maintenance costs, and costs of any judgement that may be rendered against Entergy Arkansas in civil litigation that is not covered by insurance. As a result, in third quarter 2023, Entergy Arkansas recorded write-offs of its regulatory asset for deferred fuel of $68.9 million, which includes interest, and the undepreciated balance of $9.5 million in capital costs related to the ANO stator incident. Spent Nuclear Fuel Litigation See Note 8 to the financial statements in the Form 10-K for information on Entergy’s spent nuclear fuel litigation. The following are updates to that discussion. In March 2023 the DOE submitted an offer of judgment to resolve claims in the fourth round ANO damages case. The $41 million offer was accepted by Entergy Arkansas, and the U.S. Court of Federal Claims issued a judgment in that amount in favor of Entergy Arkansas and against the DOE. Entergy Arkansas received payment from the U.S. Treasury in April 2023. The effects of recording the judgment were reductions to plant, nuclear fuel expense, other operation and maintenance expense, materials and supplies, and taxes other than income taxes. The ANO damages awarded included $18 million related to costs previously recorded as plant, $10 million related to costs previously recorded as other operation and maintenance expense, $8 million related to costs previously recorded as nuclear fuel expense, $3 million related to costs previously recorded as materials and supplies, and $2 million related to costs previously recorded as taxes other than income taxes. In July 2023 the DOE submitted an offer of judgment to resolve claims in the Indian Point 2 fourth round and Indian Point 3 third round combined damages case. The $59 million offer was accepted by Entergy and Holtec International, as the current owner. The U.S. Court of Federal Claims issued a final judgment in that amount in favor of Holtec Indian Point 2, LLC and Holtec Indian Point 3, LLC (previously Entergy Nuclear Indian Point 2, LLC and Entergy Nuclear Indian Point 3, LLC) and against the DOE. Holtec received payment from the U.S. Treasury in July 2023. Consistent with certain terms agreed upon in connection with the sale of Indian Point Energy Center in May 2021, Holtec transferred $40 million to Entergy for its pro-rata share of the litigation proceeds in August 2023. The remainder of the judgment was retained by Holtec. The effect of recording Entergy’s pro-rata share of the judgment was a reduction to asset write-offs, impairments, and related charges (credits). Entergy’s pro-rata share of the damages awarded included $18 million related to costs previously recorded as spending on the asset retirement obligation, $15 million related to costs previously recorded as other operation and maintenance expense, $6 million related to costs previously recorded as plant, and $1 million related to costs previously recorded as taxes other than income taxes. Nuclear Insurance See Note 8 to the financial statements in the Form 10-K for information on nuclear liability and property insurance associated with Entergy’s nuclear power plants. Non-Nuclear Property Insurance See Note 8 to the financial statements in the Form 10-K for information on Entergy’s non-nuclear property insurance program. Employment and Labor-related Proceedings See Note 8 to the financial statements in the Form 10-K for information on Entergy’s employment and labor-related proceedings. Asbestos Litigation (Entergy Arkansas, Entergy Louisiana, Entergy New Orleans, and Entergy Texas) See Note 8 to the financial statements in the Form 10-K for information regarding asbestos litigation. Grand Gulf - Related Agreements See Note 8 to the financial statements in the Form 10-K for information regarding Grand Gulf-related agreements. Nelson Industrial Steam Company Entergy Louisiana is a partner in the Nelson Industrial Steam Company (NISCO) partnership which owns two petroleum coke generating units. In April 2023 these generating units suspended operations in the MISO market, and Entergy Louisiana currently is working to wind up the NISCO partnership, which will ultimately result in ownership of the generating units transferring to Entergy Louisiana. In May 2023, Entergy Louisiana filed an application with the FERC for transaction authorization pursuant to Section 203 of the Federal Power Act. In June 2023 the LPSC filed a notice to intervene in the proceeding. Entergy Louisiana is evaluating the effect of the transaction on its results of operations, cash flows, and financial condition, but at this time does not expect the effect to be material.
Entergy New Orleans [Member]
Commitments And Contingencies	COMMITMENTS AND CONTINGENCIES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy and the Registrant Subsidiaries are involved in a number of legal, regulatory, and tax proceedings before various courts, regulatory authorities, and governmental agencies in the ordinary course of business. While management is unable to predict with certainty the outcome of such proceedings, management does not believe that the ultimate resolution of these matters will have a material adverse effect on Entergy’s results of operations, cash flows, or financial condition, except as otherwise discussed in the Form 10-K or in this report. Entergy discusses regulatory proceedings in Note 2 to the financial statements in the Form 10-K and herein and discusses tax proceedings in Note 3 to the financial statements in the Form 10-K and Note 10 to the financial statements herein. Vidalia Purchased Power Agreement See Note 8 to the financial statements in the Form 10-K for information on Entergy Louisiana’s Vidalia purchased power agreement. ANO Damage, Outage, and NRC Reviews See Note 8 to the financial statements in the Form 10-K for a discussion of the ANO stator incident, subsequent NRC reviews, and the deferral of replacement power costs. The following are updates to that discussion. As discussed in the Form 10-K, in March 2013, during a scheduled refueling outage at ANO 1, a contractor-owned and operated heavy-lifting apparatus collapsed while moving the generator stator out of the turbine building. The collapse resulted in the death of an ironworker and injuries to several other contract workers, caused ANO 2 to shut down, and damaged the ANO turbine building. The total cost of assessment, restoration of off-site power, site restoration, debris removal, and replacement of damaged property and equipment was approximately $95 million. Entergy Arkansas pursued its options for recovering damages that resulted from the stator drop, including its insurance coverage and legal action. Entergy Arkansas collected $50 million in 2014 from Nuclear Electric Insurance Limited, a mutual insurance company that provides property damage coverage to the members’ nuclear generating plants. Entergy Arkansas also collected a total of $21 million in 2018 as a result of stator-related settlements. In addition, Entergy Arkansas incurred replacement power costs for ANO 2 power during its outage and incurred incremental replacement power costs for ANO 1 power because the outage extended beyond the originally-planned duration of the refueling outage. In February 2014 the APSC authorized Entergy Arkansas to retain the $65.9 million in its deferred fuel balance with recovery to be reviewed in a later period after more information regarding various claims associated with the ANO stator incident was available. In October 2023, Entergy Arkansas made a commitment to the APSC to make a filing to forgo its opportunity to seek recovery of the identified costs resulting from the ANO stator incident, specifically all incremental fuel and purchased energy expense, capital and incremental non-fuel operations and maintenance costs, and costs of any judgement that may be rendered against Entergy Arkansas in civil litigation that is not covered by insurance. As a result, in third quarter 2023, Entergy Arkansas recorded write-offs of its regulatory asset for deferred fuel of $68.9 million, which includes interest, and the undepreciated balance of $9.5 million in capital costs related to the ANO stator incident. Spent Nuclear Fuel Litigation See Note 8 to the financial statements in the Form 10-K for information on Entergy’s spent nuclear fuel litigation. The following are updates to that discussion. In March 2023 the DOE submitted an offer of judgment to resolve claims in the fourth round ANO damages case. The $41 million offer was accepted by Entergy Arkansas, and the U.S. Court of Federal Claims issued a judgment in that amount in favor of Entergy Arkansas and against the DOE. Entergy Arkansas received payment from the U.S. Treasury in April 2023. The effects of recording the judgment were reductions to plant, nuclear fuel expense, other operation and maintenance expense, materials and supplies, and taxes other than income taxes. The ANO damages awarded included $18 million related to costs previously recorded as plant, $10 million related to costs previously recorded as other operation and maintenance expense, $8 million related to costs previously recorded as nuclear fuel expense, $3 million related to costs previously recorded as materials and supplies, and $2 million related to costs previously recorded as taxes other than income taxes. In July 2023 the DOE submitted an offer of judgment to resolve claims in the Indian Point 2 fourth round and Indian Point 3 third round combined damages case. The $59 million offer was accepted by Entergy and Holtec International, as the current owner. The U.S. Court of Federal Claims issued a final judgment in that amount in favor of Holtec Indian Point 2, LLC and Holtec Indian Point 3, LLC (previously Entergy Nuclear Indian Point 2, LLC and Entergy Nuclear Indian Point 3, LLC) and against the DOE. Holtec received payment from the U.S. Treasury in July 2023. Consistent with certain terms agreed upon in connection with the sale of Indian Point Energy Center in May 2021, Holtec transferred $40 million to Entergy for its pro-rata share of the litigation proceeds in August 2023. The remainder of the judgment was retained by Holtec. The effect of recording Entergy’s pro-rata share of the judgment was a reduction to asset write-offs, impairments, and related charges (credits). Entergy’s pro-rata share of the damages awarded included $18 million related to costs previously recorded as spending on the asset retirement obligation, $15 million related to costs previously recorded as other operation and maintenance expense, $6 million related to costs previously recorded as plant, and $1 million related to costs previously recorded as taxes other than income taxes. Nuclear Insurance See Note 8 to the financial statements in the Form 10-K for information on nuclear liability and property insurance associated with Entergy’s nuclear power plants. Non-Nuclear Property Insurance See Note 8 to the financial statements in the Form 10-K for information on Entergy’s non-nuclear property insurance program. Employment and Labor-related Proceedings See Note 8 to the financial statements in the Form 10-K for information on Entergy’s employment and labor-related proceedings. Asbestos Litigation (Entergy Arkansas, Entergy Louisiana, Entergy New Orleans, and Entergy Texas) See Note 8 to the financial statements in the Form 10-K for information regarding asbestos litigation. Grand Gulf - Related Agreements See Note 8 to the financial statements in the Form 10-K for information regarding Grand Gulf-related agreements. Nelson Industrial Steam Company Entergy Louisiana is a partner in the Nelson Industrial Steam Company (NISCO) partnership which owns two petroleum coke generating units. In April 2023 these generating units suspended operations in the MISO market, and Entergy Louisiana currently is working to wind up the NISCO partnership, which will ultimately result in ownership of the generating units transferring to Entergy Louisiana. In May 2023, Entergy Louisiana filed an application with the FERC for transaction authorization pursuant to Section 203 of the Federal Power Act. In June 2023 the LPSC filed a notice to intervene in the proceeding. Entergy Louisiana is evaluating the effect of the transaction on its results of operations, cash flows, and financial condition, but at this time does not expect the effect to be material.
Entergy Texas [Member]
Commitments And Contingencies	COMMITMENTS AND CONTINGENCIES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy and the Registrant Subsidiaries are involved in a number of legal, regulatory, and tax proceedings before various courts, regulatory authorities, and governmental agencies in the ordinary course of business. While management is unable to predict with certainty the outcome of such proceedings, management does not believe that the ultimate resolution of these matters will have a material adverse effect on Entergy’s results of operations, cash flows, or financial condition, except as otherwise discussed in the Form 10-K or in this report. Entergy discusses regulatory proceedings in Note 2 to the financial statements in the Form 10-K and herein and discusses tax proceedings in Note 3 to the financial statements in the Form 10-K and Note 10 to the financial statements herein. Vidalia Purchased Power Agreement See Note 8 to the financial statements in the Form 10-K for information on Entergy Louisiana’s Vidalia purchased power agreement. ANO Damage, Outage, and NRC Reviews See Note 8 to the financial statements in the Form 10-K for a discussion of the ANO stator incident, subsequent NRC reviews, and the deferral of replacement power costs. The following are updates to that discussion. As discussed in the Form 10-K, in March 2013, during a scheduled refueling outage at ANO 1, a contractor-owned and operated heavy-lifting apparatus collapsed while moving the generator stator out of the turbine building. The collapse resulted in the death of an ironworker and injuries to several other contract workers, caused ANO 2 to shut down, and damaged the ANO turbine building. The total cost of assessment, restoration of off-site power, site restoration, debris removal, and replacement of damaged property and equipment was approximately $95 million. Entergy Arkansas pursued its options for recovering damages that resulted from the stator drop, including its insurance coverage and legal action. Entergy Arkansas collected $50 million in 2014 from Nuclear Electric Insurance Limited, a mutual insurance company that provides property damage coverage to the members’ nuclear generating plants. Entergy Arkansas also collected a total of $21 million in 2018 as a result of stator-related settlements. In addition, Entergy Arkansas incurred replacement power costs for ANO 2 power during its outage and incurred incremental replacement power costs for ANO 1 power because the outage extended beyond the originally-planned duration of the refueling outage. In February 2014 the APSC authorized Entergy Arkansas to retain the $65.9 million in its deferred fuel balance with recovery to be reviewed in a later period after more information regarding various claims associated with the ANO stator incident was available. In October 2023, Entergy Arkansas made a commitment to the APSC to make a filing to forgo its opportunity to seek recovery of the identified costs resulting from the ANO stator incident, specifically all incremental fuel and purchased energy expense, capital and incremental non-fuel operations and maintenance costs, and costs of any judgement that may be rendered against Entergy Arkansas in civil litigation that is not covered by insurance. As a result, in third quarter 2023, Entergy Arkansas recorded write-offs of its regulatory asset for deferred fuel of $68.9 million, which includes interest, and the undepreciated balance of $9.5 million in capital costs related to the ANO stator incident. Spent Nuclear Fuel Litigation See Note 8 to the financial statements in the Form 10-K for information on Entergy’s spent nuclear fuel litigation. The following are updates to that discussion. In March 2023 the DOE submitted an offer of judgment to resolve claims in the fourth round ANO damages case. The $41 million offer was accepted by Entergy Arkansas, and the U.S. Court of Federal Claims issued a judgment in that amount in favor of Entergy Arkansas and against the DOE. Entergy Arkansas received payment from the U.S. Treasury in April 2023. The effects of recording the judgment were reductions to plant, nuclear fuel expense, other operation and maintenance expense, materials and supplies, and taxes other than income taxes. The ANO damages awarded included $18 million related to costs previously recorded as plant, $10 million related to costs previously recorded as other operation and maintenance expense, $8 million related to costs previously recorded as nuclear fuel expense, $3 million related to costs previously recorded as materials and supplies, and $2 million related to costs previously recorded as taxes other than income taxes. In July 2023 the DOE submitted an offer of judgment to resolve claims in the Indian Point 2 fourth round and Indian Point 3 third round combined damages case. The $59 million offer was accepted by Entergy and Holtec International, as the current owner. The U.S. Court of Federal Claims issued a final judgment in that amount in favor of Holtec Indian Point 2, LLC and Holtec Indian Point 3, LLC (previously Entergy Nuclear Indian Point 2, LLC and Entergy Nuclear Indian Point 3, LLC) and against the DOE. Holtec received payment from the U.S. Treasury in July 2023. Consistent with certain terms agreed upon in connection with the sale of Indian Point Energy Center in May 2021, Holtec transferred $40 million to Entergy for its pro-rata share of the litigation proceeds in August 2023. The remainder of the judgment was retained by Holtec. The effect of recording Entergy’s pro-rata share of the judgment was a reduction to asset write-offs, impairments, and related charges (credits). Entergy’s pro-rata share of the damages awarded included $18 million related to costs previously recorded as spending on the asset retirement obligation, $15 million related to costs previously recorded as other operation and maintenance expense, $6 million related to costs previously recorded as plant, and $1 million related to costs previously recorded as taxes other than income taxes. Nuclear Insurance See Note 8 to the financial statements in the Form 10-K for information on nuclear liability and property insurance associated with Entergy’s nuclear power plants. Non-Nuclear Property Insurance See Note 8 to the financial statements in the Form 10-K for information on Entergy’s non-nuclear property insurance program. Employment and Labor-related Proceedings See Note 8 to the financial statements in the Form 10-K for information on Entergy’s employment and labor-related proceedings. Asbestos Litigation (Entergy Arkansas, Entergy Louisiana, Entergy New Orleans, and Entergy Texas) See Note 8 to the financial statements in the Form 10-K for information regarding asbestos litigation. Grand Gulf - Related Agreements See Note 8 to the financial statements in the Form 10-K for information regarding Grand Gulf-related agreements. Nelson Industrial Steam Company Entergy Louisiana is a partner in the Nelson Industrial Steam Company (NISCO) partnership which owns two petroleum coke generating units. In April 2023 these generating units suspended operations in the MISO market, and Entergy Louisiana currently is working to wind up the NISCO partnership, which will ultimately result in ownership of the generating units transferring to Entergy Louisiana. In May 2023, Entergy Louisiana filed an application with the FERC for transaction authorization pursuant to Section 203 of the Federal Power Act. In June 2023 the LPSC filed a notice to intervene in the proceeding. Entergy Louisiana is evaluating the effect of the transaction on its results of operations, cash flows, and financial condition, but at this time does not expect the effect to be material.
System Energy [Member]
Commitments And Contingencies	COMMITMENTS AND CONTINGENCIES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy and the Registrant Subsidiaries are involved in a number of legal, regulatory, and tax proceedings before various courts, regulatory authorities, and governmental agencies in the ordinary course of business. While management is unable to predict with certainty the outcome of such proceedings, management does not believe that the ultimate resolution of these matters will have a material adverse effect on Entergy’s results of operations, cash flows, or financial condition, except as otherwise discussed in the Form 10-K or in this report. Entergy discusses regulatory proceedings in Note 2 to the financial statements in the Form 10-K and herein and discusses tax proceedings in Note 3 to the financial statements in the Form 10-K and Note 10 to the financial statements herein. Vidalia Purchased Power Agreement See Note 8 to the financial statements in the Form 10-K for information on Entergy Louisiana’s Vidalia purchased power agreement. ANO Damage, Outage, and NRC Reviews See Note 8 to the financial statements in the Form 10-K for a discussion of the ANO stator incident, subsequent NRC reviews, and the deferral of replacement power costs. The following are updates to that discussion. As discussed in the Form 10-K, in March 2013, during a scheduled refueling outage at ANO 1, a contractor-owned and operated heavy-lifting apparatus collapsed while moving the generator stator out of the turbine building. The collapse resulted in the death of an ironworker and injuries to several other contract workers, caused ANO 2 to shut down, and damaged the ANO turbine building. The total cost of assessment, restoration of off-site power, site restoration, debris removal, and replacement of damaged property and equipment was approximately $95 million. Entergy Arkansas pursued its options for recovering damages that resulted from the stator drop, including its insurance coverage and legal action. Entergy Arkansas collected $50 million in 2014 from Nuclear Electric Insurance Limited, a mutual insurance company that provides property damage coverage to the members’ nuclear generating plants. Entergy Arkansas also collected a total of $21 million in 2018 as a result of stator-related settlements. In addition, Entergy Arkansas incurred replacement power costs for ANO 2 power during its outage and incurred incremental replacement power costs for ANO 1 power because the outage extended beyond the originally-planned duration of the refueling outage. In February 2014 the APSC authorized Entergy Arkansas to retain the $65.9 million in its deferred fuel balance with recovery to be reviewed in a later period after more information regarding various claims associated with the ANO stator incident was available. In October 2023, Entergy Arkansas made a commitment to the APSC to make a filing to forgo its opportunity to seek recovery of the identified costs resulting from the ANO stator incident, specifically all incremental fuel and purchased energy expense, capital and incremental non-fuel operations and maintenance costs, and costs of any judgement that may be rendered against Entergy Arkansas in civil litigation that is not covered by insurance. As a result, in third quarter 2023, Entergy Arkansas recorded write-offs of its regulatory asset for deferred fuel of $68.9 million, which includes interest, and the undepreciated balance of $9.5 million in capital costs related to the ANO stator incident. Spent Nuclear Fuel Litigation See Note 8 to the financial statements in the Form 10-K for information on Entergy’s spent nuclear fuel litigation. The following are updates to that discussion. In March 2023 the DOE submitted an offer of judgment to resolve claims in the fourth round ANO damages case. The $41 million offer was accepted by Entergy Arkansas, and the U.S. Court of Federal Claims issued a judgment in that amount in favor of Entergy Arkansas and against the DOE. Entergy Arkansas received payment from the U.S. Treasury in April 2023. The effects of recording the judgment were reductions to plant, nuclear fuel expense, other operation and maintenance expense, materials and supplies, and taxes other than income taxes. The ANO damages awarded included $18 million related to costs previously recorded as plant, $10 million related to costs previously recorded as other operation and maintenance expense, $8 million related to costs previously recorded as nuclear fuel expense, $3 million related to costs previously recorded as materials and supplies, and $2 million related to costs previously recorded as taxes other than income taxes. In July 2023 the DOE submitted an offer of judgment to resolve claims in the Indian Point 2 fourth round and Indian Point 3 third round combined damages case. The $59 million offer was accepted by Entergy and Holtec International, as the current owner. The U.S. Court of Federal Claims issued a final judgment in that amount in favor of Holtec Indian Point 2, LLC and Holtec Indian Point 3, LLC (previously Entergy Nuclear Indian Point 2, LLC and Entergy Nuclear Indian Point 3, LLC) and against the DOE. Holtec received payment from the U.S. Treasury in July 2023. Consistent with certain terms agreed upon in connection with the sale of Indian Point Energy Center in May 2021, Holtec transferred $40 million to Entergy for its pro-rata share of the litigation proceeds in August 2023. The remainder of the judgment was retained by Holtec. The effect of recording Entergy’s pro-rata share of the judgment was a reduction to asset write-offs, impairments, and related charges (credits). Entergy’s pro-rata share of the damages awarded included $18 million related to costs previously recorded as spending on the asset retirement obligation, $15 million related to costs previously recorded as other operation and maintenance expense, $6 million related to costs previously recorded as plant, and $1 million related to costs previously recorded as taxes other than income taxes. Nuclear Insurance See Note 8 to the financial statements in the Form 10-K for information on nuclear liability and property insurance associated with Entergy’s nuclear power plants. Non-Nuclear Property Insurance See Note 8 to the financial statements in the Form 10-K for information on Entergy’s non-nuclear property insurance program. Employment and Labor-related Proceedings See Note 8 to the financial statements in the Form 10-K for information on Entergy’s employment and labor-related proceedings. Asbestos Litigation (Entergy Arkansas, Entergy Louisiana, Entergy New Orleans, and Entergy Texas) See Note 8 to the financial statements in the Form 10-K for information regarding asbestos litigation. Grand Gulf - Related Agreements See Note 8 to the financial statements in the Form 10-K for information regarding Grand Gulf-related agreements. Nelson Industrial Steam Company Entergy Louisiana is a partner in the Nelson Industrial Steam Company (NISCO) partnership which owns two petroleum coke generating units. In April 2023 these generating units suspended operations in the MISO market, and Entergy Louisiana currently is working to wind up the NISCO partnership, which will ultimately result in ownership of the generating units transferring to Entergy Louisiana. In May 2023, Entergy Louisiana filed an application with the FERC for transaction authorization pursuant to Section 203 of the Federal Power Act. In June 2023 the LPSC filed a notice to intervene in the proceeding. Entergy Louisiana is evaluating the effect of the transaction on its results of operations, cash flows, and financial condition, but at this time does not expect the effect to be material.

Rate And Regulatory Matters

Rate And Regulatory Matters	9 Months Ended
Rate And Regulatory Matters	Sep. 30, 2023
Rate and Regulatory Matters	RATE AND REGULATORY MATTERS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Regulatory Assets and Regulatory Liabilities See Note 2 to the financial statements in the Form 10-K for information regarding regulatory assets and regulatory liabilities in the Utility business presented on the balance sheets of Entergy and the Registrant Subsidiaries. The following are updates to that discussion. Regulatory activity regarding the Tax Cuts and Jobs Act System Energy As discussed in the Form 10-K, in a filing made with the FERC in March 2018, System Energy proposed revisions to the Unit Power Sales Agreement to reflect the effects of the Tax Cuts and Jobs Act. In July 2020 the presiding ALJ in the proceeding issued an initial decision finding that there is an additional $147 million in unprotected excess accumulated deferred income taxes related to System Energy’s uncertain decommissioning tax deduction. In December 2022 the FERC issued an order addressing the ALJ’s initial decision and denying System Energy’s motion to vacate the initial decision. The FERC disagreed with the ALJ’s determination that $147 million should be credited to customers in the same manner as the excess accumulated deferred income taxes addressed in System Energy’s March 2018 filing, which had included a stated amount of excess accumulated deferred income taxes to be returned pursuant to a specified methodology and had not included any excess accumulated deferred income taxes associated with the decommissioning tax position. Instead, the FERC ordered System Energy to compute the amount of excess accumulated deferred income taxes associated with the decommissioning tax position with consideration for the resolution of the tax position by the IRS. In February 2023, System Energy made the required filing with the FERC. In June 2023 the FERC issued a deficiency letter requesting additional information about the IRS’s resolution of the tax position for 2016 and 2017. In July 2023, System Energy provided the additional information. Fuel and purchased power cost recovery Entergy Arkansas See Note 1 to the financial statements herein for discussion of the write-off in third quarter 2023 of Entergy Arkansas’s $68.9 million regulatory asset for deferred fuel related to the ANO stator incident as a result of a commitment, made in October 2023, by Entergy Arkansas to the APSC to make a filing to forgo its opportunity to seek recovery of the incremental fuel and purchased energy expense resulting from the ANO stator incident. Energy Cost Recovery Rider As discussed in the Form 10-K, in March 2021, Entergy Arkansas filed its annual redetermination of its energy cost rate pursuant to the energy cost recovery rider, which included an adjustment to account for a portion of the increased fuel costs resulting from the February 2021 winter storms. In February 2023 the APSC issued orders initiating proceedings with the utilities under its jurisdiction to address the prudence of costs incurred and appropriate cost allocation of the February 2021 winter storms. With respect to any prudence review of Entergy Arkansas fuel costs, as part of the APSC’s draft report issued in its February 2021 winter storms investigation docket, the APSC included findings that the load shedding plans of the investor-owned utilities and some cooperatives were appropriate and comprehensive, and, further, that Entergy Arkansas’s emergency plan was comprehensive and had a multilayered approach supported by a system-wide response plan, which is considered an industry standard. In September 2023 the APSC issued an order in Entergy Arkansas's company-specific proceeding and found that Entergy Arkansas’s practices during the winter storms were prudent. In March 2023, Entergy Arkansas filed its annual redetermination of its energy cost rate pursuant to the energy cost recovery rider, which reflected an increase from $0.01639 per kWh to $0.01883 per kWh. The primary reason for the rate increase is a large under-recovered balance as a result of higher natural gas prices in 2022 and a $32 million deferral related to the February 2021 winter storms consistent with the APSC general staff’s request in 2022. The under-recovered balance included in the filing was partially offset by the proceeds of the $41.7 million refund that System Energy made to Entergy Arkansas in January 2023 related to the sale-leaseback renewal costs and depreciation litigation as calculated in System Energy’s January 2023 compliance report filed with the FERC. The redetermined rate of $0.01883 per kWh became effective with the first billing cycle in April 2023 through the normal operation of the tariff. Entergy Louisiana As discussed in the Form 10-K, in March 2021 the LPSC staff provided notice of an audit of Entergy Louisiana’s purchased gas adjustment clause filings covering the period January 2018 through December 2020. The audit includes a review of the reasonableness of charges flowed through Entergy Louisiana’s purchased gas adjustment clause for that period. In August 2023 the LPSC submitted its audit report and found that materially all costs recovered through the purchased gas adjustment filings were reasonable and eligible for recovery through the purchased gas adjustment clause. Entergy Mississippi In June 2023 the MPSC approved the joint stipulation agreement between Entergy Mississippi and the Mississippi Public Utilities Staff for Entergy Mississippi’s 2023 formula rate plan filing. The stipulation directed Entergy Mississippi to make a compliance filing to revise its power management cost adjustment factor, to revise its grid modernization cost adjustment factor, and to include a revision to reduce the net energy cost factor to a level necessary to reflect an average natural gas price of $4.50 per MMBtu. The MPSC approved the compliance filing in June 2023, effective for July 2023 bills. See “ Retail Rate Proceedings - Filings with the MPSC (Entergy Mississippi) - Retail Rates - 2023 Formula Rate Plan Filing” below for further discussion of the 2023 formula rate plan filing and the joint stipulation agreement. Entergy Texas As discussed in the Form 10-K, in September 2022, Entergy Texas filed an application with the PUCT to reconcile its fuel and purchased power costs for the period from April 2019 through March 2022. During the reconciliation period, Entergy Texas incurred approximately $1.7 billion in eligible fuel and purchased power expenses, net of certain revenues credited to such expenses and other adjustments. As of the end of the reconciliation period, Entergy Texas’s cumulative under-recovery balance was approximately $103.1 million, including interest, which Entergy Texas requested authority to carry over as the beginning balance for the subsequent reconciliation period beginning April 2022, pending future surcharges or refunds as approved by the PUCT. In November 2022 the PUCT referred the proceeding to the State Office of Administrative Hearings. In March 2023 municipal intervenors filed testimony proposing a $5.2 million disallowance for fuel purchased during Winter Storm Uri. The PUCT staff proposed no disallowance. Entergy Texas filed rebuttal testimony in April 2023. In May 2023, Entergy Texas filed, and the ALJ with the State Office of Administrative Hearings granted, a joint motion to abate the proceeding to give parties additional time to finalize a settlement and cancelling the hearing on the merits previously scheduled for May 2023. In July 2023, Entergy Texas filed an unopposed settlement, supporting testimony, and an agreed motion to admit evidence and remand the proceeding to the PUCT. Pursuant to the unopposed settlement, Entergy Texas would receive no disallowance of fuel costs incurred over the three-year reconciliation period and retain $9.3 million in margins from off-system sales made during the reconciliation period, resulting in a cumulative under-recovery balance of approximately $99.7 million, including interest, as of the end of the reconciliation period. In July 2023 the ALJ with the State Office of Administrative Hearings granted the motion to admit evidence and remanded the proceeding to the PUCT for consideration of the unopposed settlement. The PUCT approved the settlement in September 2023. Retail Rate Proceedings See Note 2 to the financial statements in the Form 10-K for information regarding retail rate proceedings involving the Utility operating companies. The following are updates to that discussion. Filings with the APSC (Entergy Arkansas) Retail Rates 2023 Formula Rate Plan Filing In July 2023, Entergy Arkansas filed with the APSC its 2023 formula rate plan filing to set its formula rate for the 2024 calendar year. The filing contained an evaluation of Entergy Arkansas’s earnings for the projected year 2024 and a netting adjustment for the historical year 2022. The filing showed that Entergy Arkansas’s earned rate of return on common equity for the 2024 projected year is 8.11% resulting in a revenue deficiency of $80.5 million. The earned rate of return on common equity for the 2022 historical year was 7.29% resulting in a $49.8 million netting adjustment. The total proposed revenue change for the 2024 projected year and 2022 historical year netting adjustment is $130.3 million. By operation of the formula rate plan, Entergy Arkansas’s recovery of the revenue requirement is subject to a four percent annual revenue constraint. Because Entergy Arkansas’s revenue requirement in this filing exceeded the constraint, the resulting increase was limited to $88.6 million. The APSC general staff and intervenors filed their errors and objections in October 2023, proposing certain adjustments, including the APSC general staff’s update to annual filing year revenues which lowers the constraint to $87.7 million. Entergy Arkansas filed its rebuttal in October 2023. In October 2023, Entergy Arkansas filed with the APSC a settlement agreement reached with other parties resolving all issues in the proceeding, none of which affected Entergy Arkansas’s requested recovery up to the cap constraint of $87.7 million. The settlement agreement is pending the APSC’s approval. COVID-19 Orders See Note 2 to the financial statements in the Form 10-K for discussion of APSC orders issued in light of the COVID-19 pandemic. In its 2023 formula rate plan filing, Entergy Arkansas proposed to amortize the COVID-19 regulatory asset over a ten-year period. No party opposed Entergy Arkansas’s request. As of September 30, 2023, Entergy Arkansas had a regulatory asset of $39 million for costs associated with the COVID-19 pandemic. Filings with the LPSC (Entergy Louisiana) Retail Rates - Electric 2022 Formula Rate Plan Filing In May 2023, Entergy Louisiana filed its formula rate plan evaluation report for its 2022 calendar year operations. The 2022 test year evaluation report produced an earned return on common equity of 8.33%, requiring an approximately $70.7 million increase to base rider revenue. Due to a cap for the 2021 and 2022 test years, however, base rider formula rate plan revenues are only being increased by approximately $4.9 million, leaving an ongoing revenue deficiency of approximately $65.9 million and providing for prospective return on common equity opportunity of approximately 8.38%. Other changes in formula rate plan revenue driven by increases in capacity costs, primarily legacy capacity costs, additions eligible for recovery through the transmission recovery mechanism and distribution recovery mechanism, and higher sales during the test period are offset by reductions in net MISO costs as well as credits for FERC-ordered refunds. Also included in the 2022 test year distribution recovery mechanism revenue requirement is a $6 million credit relating to the distribution recovery mechanism performance accountability standards and requirements. In total, the net increase in formula rate plan revenues, including base formula rate plan revenues inside the formula rate plan bandwidth and subject to the cap, as well as other formula rate plan revenues outside of the bandwidth, is $85.2 million. In August 2023 the LPSC staff filed a list of objections/reservations, including outstanding issues from the test years 2017-2021 formula rate plan filings, the calculation of certain refunds from System Energy, and certain calculations relating to the tax reform adjustment mechanism. Subject to refund and LPSC review, the resulting net increase in formula rate plan revenues of $85.2 million became effective for bills rendered during the first billing cycle of September 2023. 2023 Entergy Louisiana Rate Case and Formula Rate Plan Extension Request In August 2023, Entergy Louisiana filed an application for approval of a regulatory blueprint necessary for it to strengthen the electric grid for the State of Louisiana, which contains a dual-path request to update rates through either: (1) extension of Entergy Louisiana’s current formula rate plan (with certain modifications) for three years (the Rate Mitigation Proposal), which is Entergy Louisiana’s recommended path; or (2) implementation of rates resulting from a cost-of-service study (the Rate Case path). The application complies with Entergy Louisiana’s previous formula rate plan extension order requiring that for Entergy Louisiana to obtain another extension of its formula rate plan that included a rate reset, Entergy Louisiana would need to submit a full cost-of-service/rate case. Entergy Louisiana’s filing supports the need to extend Entergy Louisiana’s formula rate plan with credit supportive mechanisms needed to facilitate investment in the distribution, transmission, and generation functions. The Rate Case path proposes a 2024-2026 test year formula rate plan with an initial revenue requirement increase, net of $17 million of one-time credits, of $430 million and a return on common equity of 10.5%. Depreciation rates would be updated for all asset classes. The Rate Mitigation Proposal proposes a 2023-2025 test year formula rate plan with an expected initial revenue requirement increase, also net of $17 million of one-time credits, of $173 million and a return on common equity of 10.0%. Depreciation rates would be updated only for nuclear assets and would be phased in over three years. Under both paths, Entergy Louisiana’s filing proposes removing the cap on amounts allowed to be recovered through the distribution recovery mechanism and continuing the distribution recovery mechanism performance accountability targets, which tie Entergy Louisiana’s ability to fully recover its distribution recovery mechanism investments to its reliability performance. Entergy Louisiana’s filing also includes new customer-centric programs specifically focused on affordability, such as reducing late fees and certain other fees assessed to customers, lowering additional facilities charge rates, providing eligible low-income seniors with monthly discounts on their electric bill, and adding new voluntary customer options to support new transportation electrification technologies. A status conference was held in October 2023 at which a procedural schedule was adopted that includes a hearing date of August 2024. 2017-2021 Formula Rate Plan Filings In October 2023, Entergy Louisiana and the LPSC staff jointly filed an uncontested stipulated settlement agreement for consideration by the LPSC that would resolve the evaluation of Entergy Louisiana’s formula rate plan for test years 2017, 2018, and 2019 and resolve certain disputed issues for test years 2020 and 2021. If approved by the LPSC, the settlement would result in a one-time cost of service credit to customers of $5.8 million, would allow Entergy Louisiana to retain approximately $6.2 million of excess securitization collection as recovery of a regulatory asset associated with late fees related to the 2016 Baton Rouge flood, and would result in the reversal of a regulatory liability for excess accumulated deferred income taxes recognized in 2017 as a result of the Tax Cuts and Jobs Act. See Note 3 to the financial statements in the Form 10-K for further discussion of the Tax Cuts and Jobs Act. It is anticipated that the settlement will be considered by the LPSC in November 2023. COVID-19 Orders As discussed in the Form 10-K, in April 2020 the LPSC issued an order authorizing utilities to record as a regulatory asset expenses incurred from the suspension of disconnections and collection of late fees imposed by LPSC orders associated with the COVID-19 pandemic. In April 2023, Entergy Louisiana filed an application proposing to utilize approximately $1.6 billion in certain low interest debt to generate earnings to apply toward the reduction of the COVID-19 regulatory asset, as well as to conduct additional outside right-of-way vegetation management activities and to apply to the minor storm reserve account. In that filing, Entergy Louisiana proposed to delay repayment of certain shorter-term first mortgage bonds that were issued to finance storm restoration costs until the costs could be securitized and to invest the funds that otherwise would be used to repay those bonds in the money pool to take advantage of the spread between prevailing interest rates on investments in the money pool and the interest rates on the bonds. The LPSC approved Entergy Louisiana’s requested relief in June 2023 and a subsequent filing will be required to permit the LPSC to review the COVID-19 regulatory asset. As of September 30, 2023, Entergy Louisiana had a regulatory asset of $47.8 million for costs associated with the COVID -19 pandemic. Filings with the MPSC (Entergy Mississippi) Retail Rates 2023 Formula Rate Plan Filing In March 2023, Entergy Mississippi submitted its formula rate plan 2023 test year filing and 2022 look-back filing showing Entergy Mississippi’s earned return on rate base for the historical 2022 calendar year to be below the formula rate plan bandwidth and projected earned return for the 2023 calendar year to be below the formula rate plan bandwidth. The 2023 test year filing shows a $39.8 million rate increase is necessary to reset Entergy Mississippi’s earned return on rate base to the specified point of adjustment of 6.67%, within the formula rate plan bandwidth. The 2022 look-back filing compares actual 2022 results to the approved benchmark return on rate base and reflects the need for a $19.8 million temporary increase in formula rate plan revenues, including the refund of a $1.3 million over-recovery resulting from the demand-side management costs true-up for 2022. In fourth quarter 2022, Entergy Mississippi recorded a regulatory asset of $18.2 million in connection with the look-back feature of the formula rate plan to reflect that the 2022 estimated earned return was below the formula rate plan bandwidth. In accordance with the provisions of the formula rate plan, Entergy Mississippi implemented a $27.9 million interim rate increase, reflecting a cap equal to 2% of 2022 retail revenues, effective in April 2023. In May 2023, Entergy Mississippi and the Mississippi Public Utilities Staff entered into a joint stipulation that confirmed a 2023 test year filing resulting in a total revenue increase of $26.5 million for 2023. Pursuant to the joint stipulation, Entergy Mississippi’s 2022 look-back filing reflected an earned return on rate base of 6.10% in calendar year 2022, which is below the look-back bandwidth, resulting in a $19 million increase in the formula rate plan revenues on an interim basis through June 2024. Entergy Mississippi recorded a regulatory credit of $0.8 million in June 2023 to reflect the increase in the look-back regulatory asset. In addition, certain long-term service agreement and conductor handling costs were authorized for realignment from the formula rate plan to the annual power management and grid modernization riders effective January 2023, resulting in regulatory credits recorded in June 2023 of $4.1 million and $4.3 million, respectively. Also, the amortization of Entergy Mississippi’s COVID-19 bad debt deferral was suspended for calendar year 2023 and will resume in 2024. In June 2023 the MPSC approved the joint stipulation with rates effective in July 2023. Filings with the City Council (Entergy New Orleans) Retail Rates 2023 Formula Rate Plan Filing In April 2023, Entergy New Orleans submitted to the City Council its formula rate plan 2022 test year filing. The 2022 test year evaluation report produced an electric earned return on equity of 7.34% and a gas earned return on equity of 3.52% compared to the authorized return on equity for each of 9.35%. Entergy New Orleans sought approval of a $25.6 million rate increase based on the formula set by the City Council in the 2018 rate case. The formula would result in an increase in authorized electric revenues of $17.4 million and an increase in authorized gas revenues of $8.2 million. Entergy New Orleans also sought to commence collecting $3.4 million in electric revenues that were previously approved by the City Council for collection through the formula rate plan. In July 2023, Entergy New Orleans filed a report to decrease its requested formula rate plan revenues by approximately $0.5 million to account for minor errors discovered after the filing. The City Council advisors issued a report seeking a reduction in the requested formula rate plan revenues of approximately $8.3 million, combined for electric and gas, due to alleged errors. The City Council advisors proposed additional rate mitigation in the amount of $12 million through offsets to the formula rate plan rate increase by certain regulatory liabilities. In September 2023 the City Council approved an agreement to settle the 2023 formula rate plan filing. Effective with the first billing cycle of September 2023, Entergy New Orleans implemented rates reflecting an amount agreed upon by Entergy New Orleans and the City Council, per the approved process for formula rate plan implementation. The agreement provides for a total increase in electric revenues of $10.5 million and a total increase in gas revenues of $6.9 million. The agreement also provides for a minor storm accrual of $0.5 million per year and the distribution of $8.9 million of currently held customer credits to implement the City Council advisors’ mitigation recommendations. Request for Extension and Modification of Formula Rate Plan In September 2023, Entergy New Orleans filed a motion seeking City Council approval of a three-year extension of Entergy New Orleans’s electric and gas formula rate plans. In October 2023 the City Council granted Entergy New Orleans’s request for an extension, subject to minor modifications which included a capital structure not to exceed 55% equity. Filings with the PUCT and Texas Cities (Entergy Texas) Retail Rates 2022 Base Rate Case As discussed in the Form 10-K, in July 2022, Entergy Texas filed a base rate case with the PUCT seeking a net increase in base rates of approximately $131.4 million. The base rate case was based on a 12-month test year ending December 31, 2021. Key drivers of the requested increase were changes in depreciation rates as the result of a depreciation study and an increase in the return on equity. In addition, Entergy Texas included capital additions placed into service for the period of January 1, 2018 through December 31, 2021, including those additions reflected in the then-effective distribution and transmission cost recovery factor riders and the generation cost recovery rider, all of which have been reset to zero as a result of this proceeding. In May 2023, Entergy Texas filed on behalf of the parties an unopposed settlement resolving all issues in the proceeding, except for issues related to electric vehicle charging infrastructure, and Entergy Texas filed an agreed motion for interim rates, subject to refund or surcharge to the extent that the interim rates differ from the final approved rates. The unopposed settlement reflected a net base rate increase to be effective and relate back to December 2022 of $54 million, exclusive of, and incremental to, the costs being realigned from the distribution and transmission cost recovery factor riders and the generation cost recovery rider and $4.8 million of rate case expenses to be recovered through a rider over a period of 36 months. The net base rate increase of $54 million includes updated depreciation rates and a total annual revenue requirement of $14.5 million for the accrual of a self-insured storm reserve and the recovery of the regulatory assets for the pension and postretirement benefits expense deferral, costs associated with the COVID-19 pandemic, and retired non-advanced metering system electric meters. In May 2023 the ALJ with the State Office of Administrative Hearings granted the motion for interim rates, which became effective in June 2023. Additionally, the ALJ remanded the proceeding, except for the issues related to electric vehicle charging infrastructure, to the PUCT to consider the settlement. In June 2023 the ALJ issued a proposal for decision related to the electric vehicle charging infrastructure issues and which noted recent legislation enacted which permits electric utilities to own and operate such infrastructure. The ALJ’s proposal for decision deferred to the PUCT regarding whether it is appropriate for any vertically integrated electric utility, or Entergy Texas specifically, to own electric vehicle charging infrastructure, and in the event that the PUCT decided ownership is permissible, the ALJ recommended approval of the proposed tariff to charge host customers for utility-owned and operated electric vehicle charging infrastructure sited on customer premises and denial of the proposed tariff to temporarily adjust billing demand charges for separately metered electric vehicle charging infrastructure, citing cost-shifting concerns. In July 2023 the parties filed exceptions and replies to exceptions to the proposal for decision. In August 2023 the PUCT issued an order approving the unopposed settlement and also issued an order severing the issues related to electric vehicle charging infrastructure addressed in the ALJ’s proposal for decision to a separate proceeding. Concurrently, Entergy Texas recorded the reversal of $21.9 million of regulatory liabilities to reflect the recognition of certain receipts by Entergy Texas under affiliated PPAs that have been resolved. Following the PUCT’s approval of the unopposed settlement in August 2023, Entergy Texas recorded a regulatory liability of $8.9 million, which reflects the net effects of higher depreciation and amortizations for the relate back period, partially offset by the relate back of base rate revenues that would have been collected had the approved rates been in effect for the period from December 2022 through June 2023, the date the new base rates were implemented on an interim basis. In October 2023, Entergy Texas filed a relate back surcharge rider to collect over six months beginning in January 2024 an additional approximately $24.6 million, which is the revenue requirement associated with the relate back of rates from December 2022 through June 2023, including carrying costs, as authorized by the PUCT’s August 2023 order. A final decision by the PUCT is expected by first quarter 2024. Generation Cost Recovery Rider As discussed in the Form 10-K, in August 2022 the PUCT approved a unanimous settlement agreement adjusting Entergy Texas’s generation cost recovery rider to recover an annual revenue requirement of approximately $92.8 million related to Entergy Texas’s actual investment in the acquisition of the Hardin County Peaking Facility, and rates became effective. In September 2022, Entergy Texas filed a relate-back rider designed to collect over three months an additional approximately $5.7 million, which is the revenue requirement, plus carrying costs, associated with Entergy Texas’s acquisition of Hardin County Peaking Facility from June 2021 through August 2022 when the updated revenue requirement took effect. In April 2023 the PUCT approved Entergy Texas’s as-filed request with rates effective over three months beginning in May 2023. COVID-19 Orders As discussed in the Form 10-K, in March 2020 the PUCT authorized electric utilities to record as a regulatory asset expenses resulting from the effects of the COVID-19 pandemic. Pursuant to the August 2023 PUCT approval of the unopposed settlement in Entergy Texas’s 2022 base rate case proceeding, the base rate increase of $54 million includes an annual revenue requirement of $3.4 million related to recovery of the regulatory asset for costs associated with the COVID-19 pandemic. Entergy Texas began recovery of the regulatory asset with the interim increase in the annual base rate effective in June 2023. Entergy Arkansas Opportunity Sales Proceeding See Note 2 to the financial statements in the Form 10-K for discussion of the Entergy Arkansas opportunity sales proceeding. As discussed in the Form 10-K, in January 2023, Arkansas Electric Energy Consumers, Inc., an industrial customer association, filed a notice of appeal of the U.S. District Court for the Eastern District of Arkansas’s order denying its motion to intervene to the United States Court of Appeals for the Eighth Circuit and a motion with the district court to stay the proceedings pending the appeal, which was denied. In February 2023, Arkansas Electric Energy Consumers, Inc. filed a motion with the United States Court of Appeals for the Eighth District to stay the proceedings pending the appeal, which also was denied. The trial was held in February 2023. Following the trial, Entergy Arkansas filed a motion with the United States Court of Appeals for the Eighth District to expedite the appeal filed by Arkansas Electric Energy Consumers, Inc. The United States Court of Appeals for the Eighth District granted Entergy Arkansas’s request, and oral arguments were held in June 2023. In August 2023 the United States Court of Appeals for the Eighth District denied Arkansas Electric Energy Consumers, Inc.’s motion to intervene. An order from the district court is pending. Complaints Against System Energy See Note 2 to the financial statements in the Form 10-K for information regarding pending complaints against System Energy. System Energy and the Unit Power Sales Agreement are currently the subject of several litigation proceedings at the FERC, including challenges with respect to System Energy’s authorized return on equity and capital structure, renewal of its sale-leaseback arrangement, treatment of uncertain tax positions, a broader investigation of rates under the Unit Power Sales Agreement, and two prudence complaints, one challenging the extended power uprate completed at Grand Gulf in 2012 and the operation and management of Grand Gulf, particularly in the 2016-2020 time period, and the second challenging the operation and management of Grand Gulf in the 2021-2022 time period. The claims in these proceedings include claims for refunds and claims for rate adjustments; the aggregate amount of refunds claimed in these proceedings substantially exceeds the net book value of System Energy. The settlement in principle with the APSC described in “ System Energy Settlement with the APSC ” below, if approved by the FERC, will substantially reduce the aggregate amount of this exposure. In the event of an adverse decision in one or more of these proceedings requiring the payment of substantial additional refunds, System Energy would be required to seek financing to pay such refunds which may not be available on terms acceptable to System Energy, or may not be available at all, when required. The following are updates to that discussion. Return on Equity and Capital Structure Complaints As discussed in the Form 10-K, in March 2021 the FERC ALJ issued an initial decision in the proceeding initiated by the LPSC, the MPSC, the APSC, and the City Council against System Energy regarding the return on equity component of the Unit Power Sales Agreement. With regard to System Energy’s authorized return on equity, the ALJ determined that the existing return on equity of 10.94% is no longer just and reasonable, and that the replacement authorized return on equity, based on application of the Opinion No. 569-A methodology, should be 9.32%. The ALJ further determined that System Energy should pay refunds for a fifteen-month refund period (January 2017-April 2018) based on the difference between the current return on equity and the replacement authorized return on
Entergy Arkansas [Member]
Rate and Regulatory Matters	RATE AND REGULATORY MATTERS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Regulatory Assets and Regulatory Liabilities See Note 2 to the financial statements in the Form 10-K for information regarding regulatory assets and regulatory liabilities in the Utility business presented on the balance sheets of Entergy and the Registrant Subsidiaries. The following are updates to that discussion. Regulatory activity regarding the Tax Cuts and Jobs Act System Energy As discussed in the Form 10-K, in a filing made with the FERC in March 2018, System Energy proposed revisions to the Unit Power Sales Agreement to reflect the effects of the Tax Cuts and Jobs Act. In July 2020 the presiding ALJ in the proceeding issued an initial decision finding that there is an additional $147 million in unprotected excess accumulated deferred income taxes related to System Energy’s uncertain decommissioning tax deduction. In December 2022 the FERC issued an order addressing the ALJ’s initial decision and denying System Energy’s motion to vacate the initial decision. The FERC disagreed with the ALJ’s determination that $147 million should be credited to customers in the same manner as the excess accumulated deferred income taxes addressed in System Energy’s March 2018 filing, which had included a stated amount of excess accumulated deferred income taxes to be returned pursuant to a specified methodology and had not included any excess accumulated deferred income taxes associated with the decommissioning tax position. Instead, the FERC ordered System Energy to compute the amount of excess accumulated deferred income taxes associated with the decommissioning tax position with consideration for the resolution of the tax position by the IRS. In February 2023, System Energy made the required filing with the FERC. In June 2023 the FERC issued a deficiency letter requesting additional information about the IRS’s resolution of the tax position for 2016 and 2017. In July 2023, System Energy provided the additional information. Fuel and purchased power cost recovery Entergy Arkansas See Note 1 to the financial statements herein for discussion of the write-off in third quarter 2023 of Entergy Arkansas’s $68.9 million regulatory asset for deferred fuel related to the ANO stator incident as a result of a commitment, made in October 2023, by Entergy Arkansas to the APSC to make a filing to forgo its opportunity to seek recovery of the incremental fuel and purchased energy expense resulting from the ANO stator incident. Energy Cost Recovery Rider As discussed in the Form 10-K, in March 2021, Entergy Arkansas filed its annual redetermination of its energy cost rate pursuant to the energy cost recovery rider, which included an adjustment to account for a portion of the increased fuel costs resulting from the February 2021 winter storms. In February 2023 the APSC issued orders initiating proceedings with the utilities under its jurisdiction to address the prudence of costs incurred and appropriate cost allocation of the February 2021 winter storms. With respect to any prudence review of Entergy Arkansas fuel costs, as part of the APSC’s draft report issued in its February 2021 winter storms investigation docket, the APSC included findings that the load shedding plans of the investor-owned utilities and some cooperatives were appropriate and comprehensive, and, further, that Entergy Arkansas’s emergency plan was comprehensive and had a multilayered approach supported by a system-wide response plan, which is considered an industry standard. In September 2023 the APSC issued an order in Entergy Arkansas's company-specific proceeding and found that Entergy Arkansas’s practices during the winter storms were prudent. In March 2023, Entergy Arkansas filed its annual redetermination of its energy cost rate pursuant to the energy cost recovery rider, which reflected an increase from $0.01639 per kWh to $0.01883 per kWh. The primary reason for the rate increase is a large under-recovered balance as a result of higher natural gas prices in 2022 and a $32 million deferral related to the February 2021 winter storms consistent with the APSC general staff’s request in 2022. The under-recovered balance included in the filing was partially offset by the proceeds of the $41.7 million refund that System Energy made to Entergy Arkansas in January 2023 related to the sale-leaseback renewal costs and depreciation litigation as calculated in System Energy’s January 2023 compliance report filed with the FERC. The redetermined rate of $0.01883 per kWh became effective with the first billing cycle in April 2023 through the normal operation of the tariff. Entergy Louisiana As discussed in the Form 10-K, in March 2021 the LPSC staff provided notice of an audit of Entergy Louisiana’s purchased gas adjustment clause filings covering the period January 2018 through December 2020. The audit includes a review of the reasonableness of charges flowed through Entergy Louisiana’s purchased gas adjustment clause for that period. In August 2023 the LPSC submitted its audit report and found that materially all costs recovered through the purchased gas adjustment filings were reasonable and eligible for recovery through the purchased gas adjustment clause. Entergy Mississippi In June 2023 the MPSC approved the joint stipulation agreement between Entergy Mississippi and the Mississippi Public Utilities Staff for Entergy Mississippi’s 2023 formula rate plan filing. The stipulation directed Entergy Mississippi to make a compliance filing to revise its power management cost adjustment factor, to revise its grid modernization cost adjustment factor, and to include a revision to reduce the net energy cost factor to a level necessary to reflect an average natural gas price of $4.50 per MMBtu. The MPSC approved the compliance filing in June 2023, effective for July 2023 bills. See “ Retail Rate Proceedings - Filings with the MPSC (Entergy Mississippi) - Retail Rates - 2023 Formula Rate Plan Filing” below for further discussion of the 2023 formula rate plan filing and the joint stipulation agreement. Entergy Texas As discussed in the Form 10-K, in September 2022, Entergy Texas filed an application with the PUCT to reconcile its fuel and purchased power costs for the period from April 2019 through March 2022. During the reconciliation period, Entergy Texas incurred approximately $1.7 billion in eligible fuel and purchased power expenses, net of certain revenues credited to such expenses and other adjustments. As of the end of the reconciliation period, Entergy Texas’s cumulative under-recovery balance was approximately $103.1 million, including interest, which Entergy Texas requested authority to carry over as the beginning balance for the subsequent reconciliation period beginning April 2022, pending future surcharges or refunds as approved by the PUCT. In November 2022 the PUCT referred the proceeding to the State Office of Administrative Hearings. In March 2023 municipal intervenors filed testimony proposing a $5.2 million disallowance for fuel purchased during Winter Storm Uri. The PUCT staff proposed no disallowance. Entergy Texas filed rebuttal testimony in April 2023. In May 2023, Entergy Texas filed, and the ALJ with the State Office of Administrative Hearings granted, a joint motion to abate the proceeding to give parties additional time to finalize a settlement and cancelling the hearing on the merits previously scheduled for May 2023. In July 2023, Entergy Texas filed an unopposed settlement, supporting testimony, and an agreed motion to admit evidence and remand the proceeding to the PUCT. Pursuant to the unopposed settlement, Entergy Texas would receive no disallowance of fuel costs incurred over the three-year reconciliation period and retain $9.3 million in margins from off-system sales made during the reconciliation period, resulting in a cumulative under-recovery balance of approximately $99.7 million, including interest, as of the end of the reconciliation period. In July 2023 the ALJ with the State Office of Administrative Hearings granted the motion to admit evidence and remanded the proceeding to the PUCT for consideration of the unopposed settlement. The PUCT approved the settlement in September 2023. Retail Rate Proceedings See Note 2 to the financial statements in the Form 10-K for information regarding retail rate proceedings involving the Utility operating companies. The following are updates to that discussion. Filings with the APSC (Entergy Arkansas) Retail Rates 2023 Formula Rate Plan Filing In July 2023, Entergy Arkansas filed with the APSC its 2023 formula rate plan filing to set its formula rate for the 2024 calendar year. The filing contained an evaluation of Entergy Arkansas’s earnings for the projected year 2024 and a netting adjustment for the historical year 2022. The filing showed that Entergy Arkansas’s earned rate of return on common equity for the 2024 projected year is 8.11% resulting in a revenue deficiency of $80.5 million. The earned rate of return on common equity for the 2022 historical year was 7.29% resulting in a $49.8 million netting adjustment. The total proposed revenue change for the 2024 projected year and 2022 historical year netting adjustment is $130.3 million. By operation of the formula rate plan, Entergy Arkansas’s recovery of the revenue requirement is subject to a four percent annual revenue constraint. Because Entergy Arkansas’s revenue requirement in this filing exceeded the constraint, the resulting increase was limited to $88.6 million. The APSC general staff and intervenors filed their errors and objections in October 2023, proposing certain adjustments, including the APSC general staff’s update to annual filing year revenues which lowers the constraint to $87.7 million. Entergy Arkansas filed its rebuttal in October 2023. In October 2023, Entergy Arkansas filed with the APSC a settlement agreement reached with other parties resolving all issues in the proceeding, none of which affected Entergy Arkansas’s requested recovery up to the cap constraint of $87.7 million. The settlement agreement is pending the APSC’s approval. COVID-19 Orders See Note 2 to the financial statements in the Form 10-K for discussion of APSC orders issued in light of the COVID-19 pandemic. In its 2023 formula rate plan filing, Entergy Arkansas proposed to amortize the COVID-19 regulatory asset over a ten-year period. No party opposed Entergy Arkansas’s request. As of September 30, 2023, Entergy Arkansas had a regulatory asset of $39 million for costs associated with the COVID-19 pandemic. Filings with the LPSC (Entergy Louisiana) Retail Rates - Electric 2022 Formula Rate Plan Filing In May 2023, Entergy Louisiana filed its formula rate plan evaluation report for its 2022 calendar year operations. The 2022 test year evaluation report produced an earned return on common equity of 8.33%, requiring an approximately $70.7 million increase to base rider revenue. Due to a cap for the 2021 and 2022 test years, however, base rider formula rate plan revenues are only being increased by approximately $4.9 million, leaving an ongoing revenue deficiency of approximately $65.9 million and providing for prospective return on common equity opportunity of approximately 8.38%. Other changes in formula rate plan revenue driven by increases in capacity costs, primarily legacy capacity costs, additions eligible for recovery through the transmission recovery mechanism and distribution recovery mechanism, and higher sales during the test period are offset by reductions in net MISO costs as well as credits for FERC-ordered refunds. Also included in the 2022 test year distribution recovery mechanism revenue requirement is a $6 million credit relating to the distribution recovery mechanism performance accountability standards and requirements. In total, the net increase in formula rate plan revenues, including base formula rate plan revenues inside the formula rate plan bandwidth and subject to the cap, as well as other formula rate plan revenues outside of the bandwidth, is $85.2 million. In August 2023 the LPSC staff filed a list of objections/reservations, including outstanding issues from the test years 2017-2021 formula rate plan filings, the calculation of certain refunds from System Energy, and certain calculations relating to the tax reform adjustment mechanism. Subject to refund and LPSC review, the resulting net increase in formula rate plan revenues of $85.2 million became effective for bills rendered during the first billing cycle of September 2023. 2023 Entergy Louisiana Rate Case and Formula Rate Plan Extension Request In August 2023, Entergy Louisiana filed an application for approval of a regulatory blueprint necessary for it to strengthen the electric grid for the State of Louisiana, which contains a dual-path request to update rates through either: (1) extension of Entergy Louisiana’s current formula rate plan (with certain modifications) for three years (the Rate Mitigation Proposal), which is Entergy Louisiana’s recommended path; or (2) implementation of rates resulting from a cost-of-service study (the Rate Case path). The application complies with Entergy Louisiana’s previous formula rate plan extension order requiring that for Entergy Louisiana to obtain another extension of its formula rate plan that included a rate reset, Entergy Louisiana would need to submit a full cost-of-service/rate case. Entergy Louisiana’s filing supports the need to extend Entergy Louisiana’s formula rate plan with credit supportive mechanisms needed to facilitate investment in the distribution, transmission, and generation functions. The Rate Case path proposes a 2024-2026 test year formula rate plan with an initial revenue requirement increase, net of $17 million of one-time credits, of $430 million and a return on common equity of 10.5%. Depreciation rates would be updated for all asset classes. The Rate Mitigation Proposal proposes a 2023-2025 test year formula rate plan with an expected initial revenue requirement increase, also net of $17 million of one-time credits, of $173 million and a return on common equity of 10.0%. Depreciation rates would be updated only for nuclear assets and would be phased in over three years. Under both paths, Entergy Louisiana’s filing proposes removing the cap on amounts allowed to be recovered through the distribution recovery mechanism and continuing the distribution recovery mechanism performance accountability targets, which tie Entergy Louisiana’s ability to fully recover its distribution recovery mechanism investments to its reliability performance. Entergy Louisiana’s filing also includes new customer-centric programs specifically focused on affordability, such as reducing late fees and certain other fees assessed to customers, lowering additional facilities charge rates, providing eligible low-income seniors with monthly discounts on their electric bill, and adding new voluntary customer options to support new transportation electrification technologies. A status conference was held in October 2023 at which a procedural schedule was adopted that includes a hearing date of August 2024. 2017-2021 Formula Rate Plan Filings In October 2023, Entergy Louisiana and the LPSC staff jointly filed an uncontested stipulated settlement agreement for consideration by the LPSC that would resolve the evaluation of Entergy Louisiana’s formula rate plan for test years 2017, 2018, and 2019 and resolve certain disputed issues for test years 2020 and 2021. If approved by the LPSC, the settlement would result in a one-time cost of service credit to customers of $5.8 million, would allow Entergy Louisiana to retain approximately $6.2 million of excess securitization collection as recovery of a regulatory asset associated with late fees related to the 2016 Baton Rouge flood, and would result in the reversal of a regulatory liability for excess accumulated deferred income taxes recognized in 2017 as a result of the Tax Cuts and Jobs Act. See Note 3 to the financial statements in the Form 10-K for further discussion of the Tax Cuts and Jobs Act. It is anticipated that the settlement will be considered by the LPSC in November 2023. COVID-19 Orders As discussed in the Form 10-K, in April 2020 the LPSC issued an order authorizing utilities to record as a regulatory asset expenses incurred from the suspension of disconnections and collection of late fees imposed by LPSC orders associated with the COVID-19 pandemic. In April 2023, Entergy Louisiana filed an application proposing to utilize approximately $1.6 billion in certain low interest debt to generate earnings to apply toward the reduction of the COVID-19 regulatory asset, as well as to conduct additional outside right-of-way vegetation management activities and to apply to the minor storm reserve account. In that filing, Entergy Louisiana proposed to delay repayment of certain shorter-term first mortgage bonds that were issued to finance storm restoration costs until the costs could be securitized and to invest the funds that otherwise would be used to repay those bonds in the money pool to take advantage of the spread between prevailing interest rates on investments in the money pool and the interest rates on the bonds. The LPSC approved Entergy Louisiana’s requested relief in June 2023 and a subsequent filing will be required to permit the LPSC to review the COVID-19 regulatory asset. As of September 30, 2023, Entergy Louisiana had a regulatory asset of $47.8 million for costs associated with the COVID -19 pandemic. Filings with the MPSC (Entergy Mississippi) Retail Rates 2023 Formula Rate Plan Filing In March 2023, Entergy Mississippi submitted its formula rate plan 2023 test year filing and 2022 look-back filing showing Entergy Mississippi’s earned return on rate base for the historical 2022 calendar year to be below the formula rate plan bandwidth and projected earned return for the 2023 calendar year to be below the formula rate plan bandwidth. The 2023 test year filing shows a $39.8 million rate increase is necessary to reset Entergy Mississippi’s earned return on rate base to the specified point of adjustment of 6.67%, within the formula rate plan bandwidth. The 2022 look-back filing compares actual 2022 results to the approved benchmark return on rate base and reflects the need for a $19.8 million temporary increase in formula rate plan revenues, including the refund of a $1.3 million over-recovery resulting from the demand-side management costs true-up for 2022. In fourth quarter 2022, Entergy Mississippi recorded a regulatory asset of $18.2 million in connection with the look-back feature of the formula rate plan to reflect that the 2022 estimated earned return was below the formula rate plan bandwidth. In accordance with the provisions of the formula rate plan, Entergy Mississippi implemented a $27.9 million interim rate increase, reflecting a cap equal to 2% of 2022 retail revenues, effective in April 2023. In May 2023, Entergy Mississippi and the Mississippi Public Utilities Staff entered into a joint stipulation that confirmed a 2023 test year filing resulting in a total revenue increase of $26.5 million for 2023. Pursuant to the joint stipulation, Entergy Mississippi’s 2022 look-back filing reflected an earned return on rate base of 6.10% in calendar year 2022, which is below the look-back bandwidth, resulting in a $19 million increase in the formula rate plan revenues on an interim basis through June 2024. Entergy Mississippi recorded a regulatory credit of $0.8 million in June 2023 to reflect the increase in the look-back regulatory asset. In addition, certain long-term service agreement and conductor handling costs were authorized for realignment from the formula rate plan to the annual power management and grid modernization riders effective January 2023, resulting in regulatory credits recorded in June 2023 of $4.1 million and $4.3 million, respectively. Also, the amortization of Entergy Mississippi’s COVID-19 bad debt deferral was suspended for calendar year 2023 and will resume in 2024. In June 2023 the MPSC approved the joint stipulation with rates effective in July 2023. Filings with the City Council (Entergy New Orleans) Retail Rates 2023 Formula Rate Plan Filing In April 2023, Entergy New Orleans submitted to the City Council its formula rate plan 2022 test year filing. The 2022 test year evaluation report produced an electric earned return on equity of 7.34% and a gas earned return on equity of 3.52% compared to the authorized return on equity for each of 9.35%. Entergy New Orleans sought approval of a $25.6 million rate increase based on the formula set by the City Council in the 2018 rate case. The formula would result in an increase in authorized electric revenues of $17.4 million and an increase in authorized gas revenues of $8.2 million. Entergy New Orleans also sought to commence collecting $3.4 million in electric revenues that were previously approved by the City Council for collection through the formula rate plan. In July 2023, Entergy New Orleans filed a report to decrease its requested formula rate plan revenues by approximately $0.5 million to account for minor errors discovered after the filing. The City Council advisors issued a report seeking a reduction in the requested formula rate plan revenues of approximately $8.3 million, combined for electric and gas, due to alleged errors. The City Council advisors proposed additional rate mitigation in the amount of $12 million through offsets to the formula rate plan rate increase by certain regulatory liabilities. In September 2023 the City Council approved an agreement to settle the 2023 formula rate plan filing. Effective with the first billing cycle of September 2023, Entergy New Orleans implemented rates reflecting an amount agreed upon by Entergy New Orleans and the City Council, per the approved process for formula rate plan implementation. The agreement provides for a total increase in electric revenues of $10.5 million and a total increase in gas revenues of $6.9 million. The agreement also provides for a minor storm accrual of $0.5 million per year and the distribution of $8.9 million of currently held customer credits to implement the City Council advisors’ mitigation recommendations. Request for Extension and Modification of Formula Rate Plan In September 2023, Entergy New Orleans filed a motion seeking City Council approval of a three-year extension of Entergy New Orleans’s electric and gas formula rate plans. In October 2023 the City Council granted Entergy New Orleans’s request for an extension, subject to minor modifications which included a capital structure not to exceed 55% equity. Filings with the PUCT and Texas Cities (Entergy Texas) Retail Rates 2022 Base Rate Case As discussed in the Form 10-K, in July 2022, Entergy Texas filed a base rate case with the PUCT seeking a net increase in base rates of approximately $131.4 million. The base rate case was based on a 12-month test year ending December 31, 2021. Key drivers of the requested increase were changes in depreciation rates as the result of a depreciation study and an increase in the return on equity. In addition, Entergy Texas included capital additions placed into service for the period of January 1, 2018 through December 31, 2021, including those additions reflected in the then-effective distribution and transmission cost recovery factor riders and the generation cost recovery rider, all of which have been reset to zero as a result of this proceeding. In May 2023, Entergy Texas filed on behalf of the parties an unopposed settlement resolving all issues in the proceeding, except for issues related to electric vehicle charging infrastructure, and Entergy Texas filed an agreed motion for interim rates, subject to refund or surcharge to the extent that the interim rates differ from the final approved rates. The unopposed settlement reflected a net base rate increase to be effective and relate back to December 2022 of $54 million, exclusive of, and incremental to, the costs being realigned from the distribution and transmission cost recovery factor riders and the generation cost recovery rider and $4.8 million of rate case expenses to be recovered through a rider over a period of 36 months. The net base rate increase of $54 million includes updated depreciation rates and a total annual revenue requirement of $14.5 million for the accrual of a self-insured storm reserve and the recovery of the regulatory assets for the pension and postretirement benefits expense deferral, costs associated with the COVID-19 pandemic, and retired non-advanced metering system electric meters. In May 2023 the ALJ with the State Office of Administrative Hearings granted the motion for interim rates, which became effective in June 2023. Additionally, the ALJ remanded the proceeding, except for the issues related to electric vehicle charging infrastructure, to the PUCT to consider the settlement. In June 2023 the ALJ issued a proposal for decision related to the electric vehicle charging infrastructure issues and which noted recent legislation enacted which permits electric utilities to own and operate such infrastructure. The ALJ’s proposal for decision deferred to the PUCT regarding whether it is appropriate for any vertically integrated electric utility, or Entergy Texas specifically, to own electric vehicle charging infrastructure, and in the event that the PUCT decided ownership is permissible, the ALJ recommended approval of the proposed tariff to charge host customers for utility-owned and operated electric vehicle charging infrastructure sited on customer premises and denial of the proposed tariff to temporarily adjust billing demand charges for separately metered electric vehicle charging infrastructure, citing cost-shifting concerns. In July 2023 the parties filed exceptions and replies to exceptions to the proposal for decision. In August 2023 the PUCT issued an order approving the unopposed settlement and also issued an order severing the issues related to electric vehicle charging infrastructure addressed in the ALJ’s proposal for decision to a separate proceeding. Concurrently, Entergy Texas recorded the reversal of $21.9 million of regulatory liabilities to reflect the recognition of certain receipts by Entergy Texas under affiliated PPAs that have been resolved. Following the PUCT’s approval of the unopposed settlement in August 2023, Entergy Texas recorded a regulatory liability of $8.9 million, which reflects the net effects of higher depreciation and amortizations for the relate back period, partially offset by the relate back of base rate revenues that would have been collected had the approved rates been in effect for the period from December 2022 through June 2023, the date the new base rates were implemented on an interim basis. In October 2023, Entergy Texas filed a relate back surcharge rider to collect over six months beginning in January 2024 an additional approximately $24.6 million, which is the revenue requirement associated with the relate back of rates from December 2022 through June 2023, including carrying costs, as authorized by the PUCT’s August 2023 order. A final decision by the PUCT is expected by first quarter 2024. Generation Cost Recovery Rider As discussed in the Form 10-K, in August 2022 the PUCT approved a unanimous settlement agreement adjusting Entergy Texas’s generation cost recovery rider to recover an annual revenue requirement of approximately $92.8 million related to Entergy Texas’s actual investment in the acquisition of the Hardin County Peaking Facility, and rates became effective. In September 2022, Entergy Texas filed a relate-back rider designed to collect over three months an additional approximately $5.7 million, which is the revenue requirement, plus carrying costs, associated with Entergy Texas’s acquisition of Hardin County Peaking Facility from June 2021 through August 2022 when the updated revenue requirement took effect. In April 2023 the PUCT approved Entergy Texas’s as-filed request with rates effective over three months beginning in May 2023. COVID-19 Orders As discussed in the Form 10-K, in March 2020 the PUCT authorized electric utilities to record as a regulatory asset expenses resulting from the effects of the COVID-19 pandemic. Pursuant to the August 2023 PUCT approval of the unopposed settlement in Entergy Texas’s 2022 base rate case proceeding, the base rate increase of $54 million includes an annual revenue requirement of $3.4 million related to recovery of the regulatory asset for costs associated with the COVID-19 pandemic. Entergy Texas began recovery of the regulatory asset with the interim increase in the annual base rate effective in June 2023. Entergy Arkansas Opportunity Sales Proceeding See Note 2 to the financial statements in the Form 10-K for discussion of the Entergy Arkansas opportunity sales proceeding. As discussed in the Form 10-K, in January 2023, Arkansas Electric Energy Consumers, Inc., an industrial customer association, filed a notice of appeal of the U.S. District Court for the Eastern District of Arkansas’s order denying its motion to intervene to the United States Court of Appeals for the Eighth Circuit and a motion with the district court to stay the proceedings pending the appeal, which was denied. In February 2023, Arkansas Electric Energy Consumers, Inc. filed a motion with the United States Court of Appeals for the Eighth District to stay the proceedings pending the appeal, which also was denied. The trial was held in February 2023. Following the trial, Entergy Arkansas filed a motion with the United States Court of Appeals for the Eighth District to expedite the appeal filed by Arkansas Electric Energy Consumers, Inc. The United States Court of Appeals for the Eighth District granted Entergy Arkansas’s request, and oral arguments were held in June 2023. In August 2023 the United States Court of Appeals for the Eighth District denied Arkansas Electric Energy Consumers, Inc.’s motion to intervene. An order from the district court is pending. Complaints Against System Energy See Note 2 to the financial statements in the Form 10-K for information regarding pending complaints against System Energy. System Energy and the Unit Power Sales Agreement are currently the subject of several litigation proceedings at the FERC, including challenges with respect to System Energy’s authorized return on equity and capital structure, renewal of its sale-leaseback arrangement, treatment of uncertain tax positions, a broader investigation of rates under the Unit Power Sales Agreement, and two prudence complaints, one challenging the extended power uprate completed at Grand Gulf in 2012 and the operation and management of Grand Gulf, particularly in the 2016-2020 time period, and the second challenging the operation and management of Grand Gulf in the 2021-2022 time period. The claims in these proceedings include claims for refunds and claims for rate adjustments; the aggregate amount of refunds claimed in these proceedings substantially exceeds the net book value of System Energy. The settlement in principle with the APSC described in “ System Energy Settlement with the APSC ” below, if approved by the FERC, will substantially reduce the aggregate amount of this exposure. In the event of an adverse decision in one or more of these proceedings requiring the payment of substantial additional refunds, System Energy would be required to seek financing to pay such refunds which may not be available on terms acceptable to System Energy, or may not be available at all, when required. The following are updates to that discussion. Return on Equity and Capital Structure Complaints As discussed in the Form 10-K, in March 2021 the FERC ALJ issued an initial decision in the proceeding initiated by the LPSC, the MPSC, the APSC, and the City Council against System Energy regarding the return on equity component of the Unit Power Sales Agreement. With regard to System Energy’s authorized return on equity, the ALJ determined that the existing return on equity of 10.94% is no longer just and reasonable, and that the replacement authorized return on equity, based on application of the Opinion No. 569-A methodology, should be 9.32%. The ALJ further determined that System Energy should pay refunds for a fifteen-month refund period (January 2017-April 2018) based on the difference between the current return on equity and the replacement authorized return on
Entergy Louisiana [Member]
Rate and Regulatory Matters	RATE AND REGULATORY MATTERS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Regulatory Assets and Regulatory Liabilities See Note 2 to the financial statements in the Form 10-K for information regarding regulatory assets and regulatory liabilities in the Utility business presented on the balance sheets of Entergy and the Registrant Subsidiaries. The following are updates to that discussion. Regulatory activity regarding the Tax Cuts and Jobs Act System Energy As discussed in the Form 10-K, in a filing made with the FERC in March 2018, System Energy proposed revisions to the Unit Power Sales Agreement to reflect the effects of the Tax Cuts and Jobs Act. In July 2020 the presiding ALJ in the proceeding issued an initial decision finding that there is an additional $147 million in unprotected excess accumulated deferred income taxes related to System Energy’s uncertain decommissioning tax deduction. In December 2022 the FERC issued an order addressing the ALJ’s initial decision and denying System Energy’s motion to vacate the initial decision. The FERC disagreed with the ALJ’s determination that $147 million should be credited to customers in the same manner as the excess accumulated deferred income taxes addressed in System Energy’s March 2018 filing, which had included a stated amount of excess accumulated deferred income taxes to be returned pursuant to a specified methodology and had not included any excess accumulated deferred income taxes associated with the decommissioning tax position. Instead, the FERC ordered System Energy to compute the amount of excess accumulated deferred income taxes associated with the decommissioning tax position with consideration for the resolution of the tax position by the IRS. In February 2023, System Energy made the required filing with the FERC. In June 2023 the FERC issued a deficiency letter requesting additional information about the IRS’s resolution of the tax position for 2016 and 2017. In July 2023, System Energy provided the additional information. Fuel and purchased power cost recovery Entergy Arkansas See Note 1 to the financial statements herein for discussion of the write-off in third quarter 2023 of Entergy Arkansas’s $68.9 million regulatory asset for deferred fuel related to the ANO stator incident as a result of a commitment, made in October 2023, by Entergy Arkansas to the APSC to make a filing to forgo its opportunity to seek recovery of the incremental fuel and purchased energy expense resulting from the ANO stator incident. Energy Cost Recovery Rider As discussed in the Form 10-K, in March 2021, Entergy Arkansas filed its annual redetermination of its energy cost rate pursuant to the energy cost recovery rider, which included an adjustment to account for a portion of the increased fuel costs resulting from the February 2021 winter storms. In February 2023 the APSC issued orders initiating proceedings with the utilities under its jurisdiction to address the prudence of costs incurred and appropriate cost allocation of the February 2021 winter storms. With respect to any prudence review of Entergy Arkansas fuel costs, as part of the APSC’s draft report issued in its February 2021 winter storms investigation docket, the APSC included findings that the load shedding plans of the investor-owned utilities and some cooperatives were appropriate and comprehensive, and, further, that Entergy Arkansas’s emergency plan was comprehensive and had a multilayered approach supported by a system-wide response plan, which is considered an industry standard. In September 2023 the APSC issued an order in Entergy Arkansas's company-specific proceeding and found that Entergy Arkansas’s practices during the winter storms were prudent. In March 2023, Entergy Arkansas filed its annual redetermination of its energy cost rate pursuant to the energy cost recovery rider, which reflected an increase from $0.01639 per kWh to $0.01883 per kWh. The primary reason for the rate increase is a large under-recovered balance as a result of higher natural gas prices in 2022 and a $32 million deferral related to the February 2021 winter storms consistent with the APSC general staff’s request in 2022. The under-recovered balance included in the filing was partially offset by the proceeds of the $41.7 million refund that System Energy made to Entergy Arkansas in January 2023 related to the sale-leaseback renewal costs and depreciation litigation as calculated in System Energy’s January 2023 compliance report filed with the FERC. The redetermined rate of $0.01883 per kWh became effective with the first billing cycle in April 2023 through the normal operation of the tariff. Entergy Louisiana As discussed in the Form 10-K, in March 2021 the LPSC staff provided notice of an audit of Entergy Louisiana’s purchased gas adjustment clause filings covering the period January 2018 through December 2020. The audit includes a review of the reasonableness of charges flowed through Entergy Louisiana’s purchased gas adjustment clause for that period. In August 2023 the LPSC submitted its audit report and found that materially all costs recovered through the purchased gas adjustment filings were reasonable and eligible for recovery through the purchased gas adjustment clause. Entergy Mississippi In June 2023 the MPSC approved the joint stipulation agreement between Entergy Mississippi and the Mississippi Public Utilities Staff for Entergy Mississippi’s 2023 formula rate plan filing. The stipulation directed Entergy Mississippi to make a compliance filing to revise its power management cost adjustment factor, to revise its grid modernization cost adjustment factor, and to include a revision to reduce the net energy cost factor to a level necessary to reflect an average natural gas price of $4.50 per MMBtu. The MPSC approved the compliance filing in June 2023, effective for July 2023 bills. See “ Retail Rate Proceedings - Filings with the MPSC (Entergy Mississippi) - Retail Rates - 2023 Formula Rate Plan Filing” below for further discussion of the 2023 formula rate plan filing and the joint stipulation agreement. Entergy Texas As discussed in the Form 10-K, in September 2022, Entergy Texas filed an application with the PUCT to reconcile its fuel and purchased power costs for the period from April 2019 through March 2022. During the reconciliation period, Entergy Texas incurred approximately $1.7 billion in eligible fuel and purchased power expenses, net of certain revenues credited to such expenses and other adjustments. As of the end of the reconciliation period, Entergy Texas’s cumulative under-recovery balance was approximately $103.1 million, including interest, which Entergy Texas requested authority to carry over as the beginning balance for the subsequent reconciliation period beginning April 2022, pending future surcharges or refunds as approved by the PUCT. In November 2022 the PUCT referred the proceeding to the State Office of Administrative Hearings. In March 2023 municipal intervenors filed testimony proposing a $5.2 million disallowance for fuel purchased during Winter Storm Uri. The PUCT staff proposed no disallowance. Entergy Texas filed rebuttal testimony in April 2023. In May 2023, Entergy Texas filed, and the ALJ with the State Office of Administrative Hearings granted, a joint motion to abate the proceeding to give parties additional time to finalize a settlement and cancelling the hearing on the merits previously scheduled for May 2023. In July 2023, Entergy Texas filed an unopposed settlement, supporting testimony, and an agreed motion to admit evidence and remand the proceeding to the PUCT. Pursuant to the unopposed settlement, Entergy Texas would receive no disallowance of fuel costs incurred over the three-year reconciliation period and retain $9.3 million in margins from off-system sales made during the reconciliation period, resulting in a cumulative under-recovery balance of approximately $99.7 million, including interest, as of the end of the reconciliation period. In July 2023 the ALJ with the State Office of Administrative Hearings granted the motion to admit evidence and remanded the proceeding to the PUCT for consideration of the unopposed settlement. The PUCT approved the settlement in September 2023. Retail Rate Proceedings See Note 2 to the financial statements in the Form 10-K for information regarding retail rate proceedings involving the Utility operating companies. The following are updates to that discussion. Filings with the APSC (Entergy Arkansas) Retail Rates 2023 Formula Rate Plan Filing In July 2023, Entergy Arkansas filed with the APSC its 2023 formula rate plan filing to set its formula rate for the 2024 calendar year. The filing contained an evaluation of Entergy Arkansas’s earnings for the projected year 2024 and a netting adjustment for the historical year 2022. The filing showed that Entergy Arkansas’s earned rate of return on common equity for the 2024 projected year is 8.11% resulting in a revenue deficiency of $80.5 million. The earned rate of return on common equity for the 2022 historical year was 7.29% resulting in a $49.8 million netting adjustment. The total proposed revenue change for the 2024 projected year and 2022 historical year netting adjustment is $130.3 million. By operation of the formula rate plan, Entergy Arkansas’s recovery of the revenue requirement is subject to a four percent annual revenue constraint. Because Entergy Arkansas’s revenue requirement in this filing exceeded the constraint, the resulting increase was limited to $88.6 million. The APSC general staff and intervenors filed their errors and objections in October 2023, proposing certain adjustments, including the APSC general staff’s update to annual filing year revenues which lowers the constraint to $87.7 million. Entergy Arkansas filed its rebuttal in October 2023. In October 2023, Entergy Arkansas filed with the APSC a settlement agreement reached with other parties resolving all issues in the proceeding, none of which affected Entergy Arkansas’s requested recovery up to the cap constraint of $87.7 million. The settlement agreement is pending the APSC’s approval. COVID-19 Orders See Note 2 to the financial statements in the Form 10-K for discussion of APSC orders issued in light of the COVID-19 pandemic. In its 2023 formula rate plan filing, Entergy Arkansas proposed to amortize the COVID-19 regulatory asset over a ten-year period. No party opposed Entergy Arkansas’s request. As of September 30, 2023, Entergy Arkansas had a regulatory asset of $39 million for costs associated with the COVID-19 pandemic. Filings with the LPSC (Entergy Louisiana) Retail Rates - Electric 2022 Formula Rate Plan Filing In May 2023, Entergy Louisiana filed its formula rate plan evaluation report for its 2022 calendar year operations. The 2022 test year evaluation report produced an earned return on common equity of 8.33%, requiring an approximately $70.7 million increase to base rider revenue. Due to a cap for the 2021 and 2022 test years, however, base rider formula rate plan revenues are only being increased by approximately $4.9 million, leaving an ongoing revenue deficiency of approximately $65.9 million and providing for prospective return on common equity opportunity of approximately 8.38%. Other changes in formula rate plan revenue driven by increases in capacity costs, primarily legacy capacity costs, additions eligible for recovery through the transmission recovery mechanism and distribution recovery mechanism, and higher sales during the test period are offset by reductions in net MISO costs as well as credits for FERC-ordered refunds. Also included in the 2022 test year distribution recovery mechanism revenue requirement is a $6 million credit relating to the distribution recovery mechanism performance accountability standards and requirements. In total, the net increase in formula rate plan revenues, including base formula rate plan revenues inside the formula rate plan bandwidth and subject to the cap, as well as other formula rate plan revenues outside of the bandwidth, is $85.2 million. In August 2023 the LPSC staff filed a list of objections/reservations, including outstanding issues from the test years 2017-2021 formula rate plan filings, the calculation of certain refunds from System Energy, and certain calculations relating to the tax reform adjustment mechanism. Subject to refund and LPSC review, the resulting net increase in formula rate plan revenues of $85.2 million became effective for bills rendered during the first billing cycle of September 2023. 2023 Entergy Louisiana Rate Case and Formula Rate Plan Extension Request In August 2023, Entergy Louisiana filed an application for approval of a regulatory blueprint necessary for it to strengthen the electric grid for the State of Louisiana, which contains a dual-path request to update rates through either: (1) extension of Entergy Louisiana’s current formula rate plan (with certain modifications) for three years (the Rate Mitigation Proposal), which is Entergy Louisiana’s recommended path; or (2) implementation of rates resulting from a cost-of-service study (the Rate Case path). The application complies with Entergy Louisiana’s previous formula rate plan extension order requiring that for Entergy Louisiana to obtain another extension of its formula rate plan that included a rate reset, Entergy Louisiana would need to submit a full cost-of-service/rate case. Entergy Louisiana’s filing supports the need to extend Entergy Louisiana’s formula rate plan with credit supportive mechanisms needed to facilitate investment in the distribution, transmission, and generation functions. The Rate Case path proposes a 2024-2026 test year formula rate plan with an initial revenue requirement increase, net of $17 million of one-time credits, of $430 million and a return on common equity of 10.5%. Depreciation rates would be updated for all asset classes. The Rate Mitigation Proposal proposes a 2023-2025 test year formula rate plan with an expected initial revenue requirement increase, also net of $17 million of one-time credits, of $173 million and a return on common equity of 10.0%. Depreciation rates would be updated only for nuclear assets and would be phased in over three years. Under both paths, Entergy Louisiana’s filing proposes removing the cap on amounts allowed to be recovered through the distribution recovery mechanism and continuing the distribution recovery mechanism performance accountability targets, which tie Entergy Louisiana’s ability to fully recover its distribution recovery mechanism investments to its reliability performance. Entergy Louisiana’s filing also includes new customer-centric programs specifically focused on affordability, such as reducing late fees and certain other fees assessed to customers, lowering additional facilities charge rates, providing eligible low-income seniors with monthly discounts on their electric bill, and adding new voluntary customer options to support new transportation electrification technologies. A status conference was held in October 2023 at which a procedural schedule was adopted that includes a hearing date of August 2024. 2017-2021 Formula Rate Plan Filings In October 2023, Entergy Louisiana and the LPSC staff jointly filed an uncontested stipulated settlement agreement for consideration by the LPSC that would resolve the evaluation of Entergy Louisiana’s formula rate plan for test years 2017, 2018, and 2019 and resolve certain disputed issues for test years 2020 and 2021. If approved by the LPSC, the settlement would result in a one-time cost of service credit to customers of $5.8 million, would allow Entergy Louisiana to retain approximately $6.2 million of excess securitization collection as recovery of a regulatory asset associated with late fees related to the 2016 Baton Rouge flood, and would result in the reversal of a regulatory liability for excess accumulated deferred income taxes recognized in 2017 as a result of the Tax Cuts and Jobs Act. See Note 3 to the financial statements in the Form 10-K for further discussion of the Tax Cuts and Jobs Act. It is anticipated that the settlement will be considered by the LPSC in November 2023. COVID-19 Orders As discussed in the Form 10-K, in April 2020 the LPSC issued an order authorizing utilities to record as a regulatory asset expenses incurred from the suspension of disconnections and collection of late fees imposed by LPSC orders associated with the COVID-19 pandemic. In April 2023, Entergy Louisiana filed an application proposing to utilize approximately $1.6 billion in certain low interest debt to generate earnings to apply toward the reduction of the COVID-19 regulatory asset, as well as to conduct additional outside right-of-way vegetation management activities and to apply to the minor storm reserve account. In that filing, Entergy Louisiana proposed to delay repayment of certain shorter-term first mortgage bonds that were issued to finance storm restoration costs until the costs could be securitized and to invest the funds that otherwise would be used to repay those bonds in the money pool to take advantage of the spread between prevailing interest rates on investments in the money pool and the interest rates on the bonds. The LPSC approved Entergy Louisiana’s requested relief in June 2023 and a subsequent filing will be required to permit the LPSC to review the COVID-19 regulatory asset. As of September 30, 2023, Entergy Louisiana had a regulatory asset of $47.8 million for costs associated with the COVID -19 pandemic. Filings with the MPSC (Entergy Mississippi) Retail Rates 2023 Formula Rate Plan Filing In March 2023, Entergy Mississippi submitted its formula rate plan 2023 test year filing and 2022 look-back filing showing Entergy Mississippi’s earned return on rate base for the historical 2022 calendar year to be below the formula rate plan bandwidth and projected earned return for the 2023 calendar year to be below the formula rate plan bandwidth. The 2023 test year filing shows a $39.8 million rate increase is necessary to reset Entergy Mississippi’s earned return on rate base to the specified point of adjustment of 6.67%, within the formula rate plan bandwidth. The 2022 look-back filing compares actual 2022 results to the approved benchmark return on rate base and reflects the need for a $19.8 million temporary increase in formula rate plan revenues, including the refund of a $1.3 million over-recovery resulting from the demand-side management costs true-up for 2022. In fourth quarter 2022, Entergy Mississippi recorded a regulatory asset of $18.2 million in connection with the look-back feature of the formula rate plan to reflect that the 2022 estimated earned return was below the formula rate plan bandwidth. In accordance with the provisions of the formula rate plan, Entergy Mississippi implemented a $27.9 million interim rate increase, reflecting a cap equal to 2% of 2022 retail revenues, effective in April 2023. In May 2023, Entergy Mississippi and the Mississippi Public Utilities Staff entered into a joint stipulation that confirmed a 2023 test year filing resulting in a total revenue increase of $26.5 million for 2023. Pursuant to the joint stipulation, Entergy Mississippi’s 2022 look-back filing reflected an earned return on rate base of 6.10% in calendar year 2022, which is below the look-back bandwidth, resulting in a $19 million increase in the formula rate plan revenues on an interim basis through June 2024. Entergy Mississippi recorded a regulatory credit of $0.8 million in June 2023 to reflect the increase in the look-back regulatory asset. In addition, certain long-term service agreement and conductor handling costs were authorized for realignment from the formula rate plan to the annual power management and grid modernization riders effective January 2023, resulting in regulatory credits recorded in June 2023 of $4.1 million and $4.3 million, respectively. Also, the amortization of Entergy Mississippi’s COVID-19 bad debt deferral was suspended for calendar year 2023 and will resume in 2024. In June 2023 the MPSC approved the joint stipulation with rates effective in July 2023. Filings with the City Council (Entergy New Orleans) Retail Rates 2023 Formula Rate Plan Filing In April 2023, Entergy New Orleans submitted to the City Council its formula rate plan 2022 test year filing. The 2022 test year evaluation report produced an electric earned return on equity of 7.34% and a gas earned return on equity of 3.52% compared to the authorized return on equity for each of 9.35%. Entergy New Orleans sought approval of a $25.6 million rate increase based on the formula set by the City Council in the 2018 rate case. The formula would result in an increase in authorized electric revenues of $17.4 million and an increase in authorized gas revenues of $8.2 million. Entergy New Orleans also sought to commence collecting $3.4 million in electric revenues that were previously approved by the City Council for collection through the formula rate plan. In July 2023, Entergy New Orleans filed a report to decrease its requested formula rate plan revenues by approximately $0.5 million to account for minor errors discovered after the filing. The City Council advisors issued a report seeking a reduction in the requested formula rate plan revenues of approximately $8.3 million, combined for electric and gas, due to alleged errors. The City Council advisors proposed additional rate mitigation in the amount of $12 million through offsets to the formula rate plan rate increase by certain regulatory liabilities. In September 2023 the City Council approved an agreement to settle the 2023 formula rate plan filing. Effective with the first billing cycle of September 2023, Entergy New Orleans implemented rates reflecting an amount agreed upon by Entergy New Orleans and the City Council, per the approved process for formula rate plan implementation. The agreement provides for a total increase in electric revenues of $10.5 million and a total increase in gas revenues of $6.9 million. The agreement also provides for a minor storm accrual of $0.5 million per year and the distribution of $8.9 million of currently held customer credits to implement the City Council advisors’ mitigation recommendations. Request for Extension and Modification of Formula Rate Plan In September 2023, Entergy New Orleans filed a motion seeking City Council approval of a three-year extension of Entergy New Orleans’s electric and gas formula rate plans. In October 2023 the City Council granted Entergy New Orleans’s request for an extension, subject to minor modifications which included a capital structure not to exceed 55% equity. Filings with the PUCT and Texas Cities (Entergy Texas) Retail Rates 2022 Base Rate Case As discussed in the Form 10-K, in July 2022, Entergy Texas filed a base rate case with the PUCT seeking a net increase in base rates of approximately $131.4 million. The base rate case was based on a 12-month test year ending December 31, 2021. Key drivers of the requested increase were changes in depreciation rates as the result of a depreciation study and an increase in the return on equity. In addition, Entergy Texas included capital additions placed into service for the period of January 1, 2018 through December 31, 2021, including those additions reflected in the then-effective distribution and transmission cost recovery factor riders and the generation cost recovery rider, all of which have been reset to zero as a result of this proceeding. In May 2023, Entergy Texas filed on behalf of the parties an unopposed settlement resolving all issues in the proceeding, except for issues related to electric vehicle charging infrastructure, and Entergy Texas filed an agreed motion for interim rates, subject to refund or surcharge to the extent that the interim rates differ from the final approved rates. The unopposed settlement reflected a net base rate increase to be effective and relate back to December 2022 of $54 million, exclusive of, and incremental to, the costs being realigned from the distribution and transmission cost recovery factor riders and the generation cost recovery rider and $4.8 million of rate case expenses to be recovered through a rider over a period of 36 months. The net base rate increase of $54 million includes updated depreciation rates and a total annual revenue requirement of $14.5 million for the accrual of a self-insured storm reserve and the recovery of the regulatory assets for the pension and postretirement benefits expense deferral, costs associated with the COVID-19 pandemic, and retired non-advanced metering system electric meters. In May 2023 the ALJ with the State Office of Administrative Hearings granted the motion for interim rates, which became effective in June 2023. Additionally, the ALJ remanded the proceeding, except for the issues related to electric vehicle charging infrastructure, to the PUCT to consider the settlement. In June 2023 the ALJ issued a proposal for decision related to the electric vehicle charging infrastructure issues and which noted recent legislation enacted which permits electric utilities to own and operate such infrastructure. The ALJ’s proposal for decision deferred to the PUCT regarding whether it is appropriate for any vertically integrated electric utility, or Entergy Texas specifically, to own electric vehicle charging infrastructure, and in the event that the PUCT decided ownership is permissible, the ALJ recommended approval of the proposed tariff to charge host customers for utility-owned and operated electric vehicle charging infrastructure sited on customer premises and denial of the proposed tariff to temporarily adjust billing demand charges for separately metered electric vehicle charging infrastructure, citing cost-shifting concerns. In July 2023 the parties filed exceptions and replies to exceptions to the proposal for decision. In August 2023 the PUCT issued an order approving the unopposed settlement and also issued an order severing the issues related to electric vehicle charging infrastructure addressed in the ALJ’s proposal for decision to a separate proceeding. Concurrently, Entergy Texas recorded the reversal of $21.9 million of regulatory liabilities to reflect the recognition of certain receipts by Entergy Texas under affiliated PPAs that have been resolved. Following the PUCT’s approval of the unopposed settlement in August 2023, Entergy Texas recorded a regulatory liability of $8.9 million, which reflects the net effects of higher depreciation and amortizations for the relate back period, partially offset by the relate back of base rate revenues that would have been collected had the approved rates been in effect for the period from December 2022 through June 2023, the date the new base rates were implemented on an interim basis. In October 2023, Entergy Texas filed a relate back surcharge rider to collect over six months beginning in January 2024 an additional approximately $24.6 million, which is the revenue requirement associated with the relate back of rates from December 2022 through June 2023, including carrying costs, as authorized by the PUCT’s August 2023 order. A final decision by the PUCT is expected by first quarter 2024. Generation Cost Recovery Rider As discussed in the Form 10-K, in August 2022 the PUCT approved a unanimous settlement agreement adjusting Entergy Texas’s generation cost recovery rider to recover an annual revenue requirement of approximately $92.8 million related to Entergy Texas’s actual investment in the acquisition of the Hardin County Peaking Facility, and rates became effective. In September 2022, Entergy Texas filed a relate-back rider designed to collect over three months an additional approximately $5.7 million, which is the revenue requirement, plus carrying costs, associated with Entergy Texas’s acquisition of Hardin County Peaking Facility from June 2021 through August 2022 when the updated revenue requirement took effect. In April 2023 the PUCT approved Entergy Texas’s as-filed request with rates effective over three months beginning in May 2023. COVID-19 Orders As discussed in the Form 10-K, in March 2020 the PUCT authorized electric utilities to record as a regulatory asset expenses resulting from the effects of the COVID-19 pandemic. Pursuant to the August 2023 PUCT approval of the unopposed settlement in Entergy Texas’s 2022 base rate case proceeding, the base rate increase of $54 million includes an annual revenue requirement of $3.4 million related to recovery of the regulatory asset for costs associated with the COVID-19 pandemic. Entergy Texas began recovery of the regulatory asset with the interim increase in the annual base rate effective in June 2023. Entergy Arkansas Opportunity Sales Proceeding See Note 2 to the financial statements in the Form 10-K for discussion of the Entergy Arkansas opportunity sales proceeding. As discussed in the Form 10-K, in January 2023, Arkansas Electric Energy Consumers, Inc., an industrial customer association, filed a notice of appeal of the U.S. District Court for the Eastern District of Arkansas’s order denying its motion to intervene to the United States Court of Appeals for the Eighth Circuit and a motion with the district court to stay the proceedings pending the appeal, which was denied. In February 2023, Arkansas Electric Energy Consumers, Inc. filed a motion with the United States Court of Appeals for the Eighth District to stay the proceedings pending the appeal, which also was denied. The trial was held in February 2023. Following the trial, Entergy Arkansas filed a motion with the United States Court of Appeals for the Eighth District to expedite the appeal filed by Arkansas Electric Energy Consumers, Inc. The United States Court of Appeals for the Eighth District granted Entergy Arkansas’s request, and oral arguments were held in June 2023. In August 2023 the United States Court of Appeals for the Eighth District denied Arkansas Electric Energy Consumers, Inc.’s motion to intervene. An order from the district court is pending. Complaints Against System Energy See Note 2 to the financial statements in the Form 10-K for information regarding pending complaints against System Energy. System Energy and the Unit Power Sales Agreement are currently the subject of several litigation proceedings at the FERC, including challenges with respect to System Energy’s authorized return on equity and capital structure, renewal of its sale-leaseback arrangement, treatment of uncertain tax positions, a broader investigation of rates under the Unit Power Sales Agreement, and two prudence complaints, one challenging the extended power uprate completed at Grand Gulf in 2012 and the operation and management of Grand Gulf, particularly in the 2016-2020 time period, and the second challenging the operation and management of Grand Gulf in the 2021-2022 time period. The claims in these proceedings include claims for refunds and claims for rate adjustments; the aggregate amount of refunds claimed in these proceedings substantially exceeds the net book value of System Energy. The settlement in principle with the APSC described in “ System Energy Settlement with the APSC ” below, if approved by the FERC, will substantially reduce the aggregate amount of this exposure. In the event of an adverse decision in one or more of these proceedings requiring the payment of substantial additional refunds, System Energy would be required to seek financing to pay such refunds which may not be available on terms acceptable to System Energy, or may not be available at all, when required. The following are updates to that discussion. Return on Equity and Capital Structure Complaints As discussed in the Form 10-K, in March 2021 the FERC ALJ issued an initial decision in the proceeding initiated by the LPSC, the MPSC, the APSC, and the City Council against System Energy regarding the return on equity component of the Unit Power Sales Agreement. With regard to System Energy’s authorized return on equity, the ALJ determined that the existing return on equity of 10.94% is no longer just and reasonable, and that the replacement authorized return on equity, based on application of the Opinion No. 569-A methodology, should be 9.32%. The ALJ further determined that System Energy should pay refunds for a fifteen-month refund period (January 2017-April 2018) based on the difference between the current return on equity and the replacement authorized return on
Entergy Mississippi [Member]
Rate and Regulatory Matters	RATE AND REGULATORY MATTERS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Regulatory Assets and Regulatory Liabilities See Note 2 to the financial statements in the Form 10-K for information regarding regulatory assets and regulatory liabilities in the Utility business presented on the balance sheets of Entergy and the Registrant Subsidiaries. The following are updates to that discussion. Regulatory activity regarding the Tax Cuts and Jobs Act System Energy As discussed in the Form 10-K, in a filing made with the FERC in March 2018, System Energy proposed revisions to the Unit Power Sales Agreement to reflect the effects of the Tax Cuts and Jobs Act. In July 2020 the presiding ALJ in the proceeding issued an initial decision finding that there is an additional $147 million in unprotected excess accumulated deferred income taxes related to System Energy’s uncertain decommissioning tax deduction. In December 2022 the FERC issued an order addressing the ALJ’s initial decision and denying System Energy’s motion to vacate the initial decision. The FERC disagreed with the ALJ’s determination that $147 million should be credited to customers in the same manner as the excess accumulated deferred income taxes addressed in System Energy’s March 2018 filing, which had included a stated amount of excess accumulated deferred income taxes to be returned pursuant to a specified methodology and had not included any excess accumulated deferred income taxes associated with the decommissioning tax position. Instead, the FERC ordered System Energy to compute the amount of excess accumulated deferred income taxes associated with the decommissioning tax position with consideration for the resolution of the tax position by the IRS. In February 2023, System Energy made the required filing with the FERC. In June 2023 the FERC issued a deficiency letter requesting additional information about the IRS’s resolution of the tax position for 2016 and 2017. In July 2023, System Energy provided the additional information. Fuel and purchased power cost recovery Entergy Arkansas See Note 1 to the financial statements herein for discussion of the write-off in third quarter 2023 of Entergy Arkansas’s $68.9 million regulatory asset for deferred fuel related to the ANO stator incident as a result of a commitment, made in October 2023, by Entergy Arkansas to the APSC to make a filing to forgo its opportunity to seek recovery of the incremental fuel and purchased energy expense resulting from the ANO stator incident. Energy Cost Recovery Rider As discussed in the Form 10-K, in March 2021, Entergy Arkansas filed its annual redetermination of its energy cost rate pursuant to the energy cost recovery rider, which included an adjustment to account for a portion of the increased fuel costs resulting from the February 2021 winter storms. In February 2023 the APSC issued orders initiating proceedings with the utilities under its jurisdiction to address the prudence of costs incurred and appropriate cost allocation of the February 2021 winter storms. With respect to any prudence review of Entergy Arkansas fuel costs, as part of the APSC’s draft report issued in its February 2021 winter storms investigation docket, the APSC included findings that the load shedding plans of the investor-owned utilities and some cooperatives were appropriate and comprehensive, and, further, that Entergy Arkansas’s emergency plan was comprehensive and had a multilayered approach supported by a system-wide response plan, which is considered an industry standard. In September 2023 the APSC issued an order in Entergy Arkansas's company-specific proceeding and found that Entergy Arkansas’s practices during the winter storms were prudent. In March 2023, Entergy Arkansas filed its annual redetermination of its energy cost rate pursuant to the energy cost recovery rider, which reflected an increase from $0.01639 per kWh to $0.01883 per kWh. The primary reason for the rate increase is a large under-recovered balance as a result of higher natural gas prices in 2022 and a $32 million deferral related to the February 2021 winter storms consistent with the APSC general staff’s request in 2022. The under-recovered balance included in the filing was partially offset by the proceeds of the $41.7 million refund that System Energy made to Entergy Arkansas in January 2023 related to the sale-leaseback renewal costs and depreciation litigation as calculated in System Energy’s January 2023 compliance report filed with the FERC. The redetermined rate of $0.01883 per kWh became effective with the first billing cycle in April 2023 through the normal operation of the tariff. Entergy Louisiana As discussed in the Form 10-K, in March 2021 the LPSC staff provided notice of an audit of Entergy Louisiana’s purchased gas adjustment clause filings covering the period January 2018 through December 2020. The audit includes a review of the reasonableness of charges flowed through Entergy Louisiana’s purchased gas adjustment clause for that period. In August 2023 the LPSC submitted its audit report and found that materially all costs recovered through the purchased gas adjustment filings were reasonable and eligible for recovery through the purchased gas adjustment clause. Entergy Mississippi In June 2023 the MPSC approved the joint stipulation agreement between Entergy Mississippi and the Mississippi Public Utilities Staff for Entergy Mississippi’s 2023 formula rate plan filing. The stipulation directed Entergy Mississippi to make a compliance filing to revise its power management cost adjustment factor, to revise its grid modernization cost adjustment factor, and to include a revision to reduce the net energy cost factor to a level necessary to reflect an average natural gas price of $4.50 per MMBtu. The MPSC approved the compliance filing in June 2023, effective for July 2023 bills. See “ Retail Rate Proceedings - Filings with the MPSC (Entergy Mississippi) - Retail Rates - 2023 Formula Rate Plan Filing” below for further discussion of the 2023 formula rate plan filing and the joint stipulation agreement. Entergy Texas As discussed in the Form 10-K, in September 2022, Entergy Texas filed an application with the PUCT to reconcile its fuel and purchased power costs for the period from April 2019 through March 2022. During the reconciliation period, Entergy Texas incurred approximately $1.7 billion in eligible fuel and purchased power expenses, net of certain revenues credited to such expenses and other adjustments. As of the end of the reconciliation period, Entergy Texas’s cumulative under-recovery balance was approximately $103.1 million, including interest, which Entergy Texas requested authority to carry over as the beginning balance for the subsequent reconciliation period beginning April 2022, pending future surcharges or refunds as approved by the PUCT. In November 2022 the PUCT referred the proceeding to the State Office of Administrative Hearings. In March 2023 municipal intervenors filed testimony proposing a $5.2 million disallowance for fuel purchased during Winter Storm Uri. The PUCT staff proposed no disallowance. Entergy Texas filed rebuttal testimony in April 2023. In May 2023, Entergy Texas filed, and the ALJ with the State Office of Administrative Hearings granted, a joint motion to abate the proceeding to give parties additional time to finalize a settlement and cancelling the hearing on the merits previously scheduled for May 2023. In July 2023, Entergy Texas filed an unopposed settlement, supporting testimony, and an agreed motion to admit evidence and remand the proceeding to the PUCT. Pursuant to the unopposed settlement, Entergy Texas would receive no disallowance of fuel costs incurred over the three-year reconciliation period and retain $9.3 million in margins from off-system sales made during the reconciliation period, resulting in a cumulative under-recovery balance of approximately $99.7 million, including interest, as of the end of the reconciliation period. In July 2023 the ALJ with the State Office of Administrative Hearings granted the motion to admit evidence and remanded the proceeding to the PUCT for consideration of the unopposed settlement. The PUCT approved the settlement in September 2023. Retail Rate Proceedings See Note 2 to the financial statements in the Form 10-K for information regarding retail rate proceedings involving the Utility operating companies. The following are updates to that discussion. Filings with the APSC (Entergy Arkansas) Retail Rates 2023 Formula Rate Plan Filing In July 2023, Entergy Arkansas filed with the APSC its 2023 formula rate plan filing to set its formula rate for the 2024 calendar year. The filing contained an evaluation of Entergy Arkansas’s earnings for the projected year 2024 and a netting adjustment for the historical year 2022. The filing showed that Entergy Arkansas’s earned rate of return on common equity for the 2024 projected year is 8.11% resulting in a revenue deficiency of $80.5 million. The earned rate of return on common equity for the 2022 historical year was 7.29% resulting in a $49.8 million netting adjustment. The total proposed revenue change for the 2024 projected year and 2022 historical year netting adjustment is $130.3 million. By operation of the formula rate plan, Entergy Arkansas’s recovery of the revenue requirement is subject to a four percent annual revenue constraint. Because Entergy Arkansas’s revenue requirement in this filing exceeded the constraint, the resulting increase was limited to $88.6 million. The APSC general staff and intervenors filed their errors and objections in October 2023, proposing certain adjustments, including the APSC general staff’s update to annual filing year revenues which lowers the constraint to $87.7 million. Entergy Arkansas filed its rebuttal in October 2023. In October 2023, Entergy Arkansas filed with the APSC a settlement agreement reached with other parties resolving all issues in the proceeding, none of which affected Entergy Arkansas’s requested recovery up to the cap constraint of $87.7 million. The settlement agreement is pending the APSC’s approval. COVID-19 Orders See Note 2 to the financial statements in the Form 10-K for discussion of APSC orders issued in light of the COVID-19 pandemic. In its 2023 formula rate plan filing, Entergy Arkansas proposed to amortize the COVID-19 regulatory asset over a ten-year period. No party opposed Entergy Arkansas’s request. As of September 30, 2023, Entergy Arkansas had a regulatory asset of $39 million for costs associated with the COVID-19 pandemic. Filings with the LPSC (Entergy Louisiana) Retail Rates - Electric 2022 Formula Rate Plan Filing In May 2023, Entergy Louisiana filed its formula rate plan evaluation report for its 2022 calendar year operations. The 2022 test year evaluation report produced an earned return on common equity of 8.33%, requiring an approximately $70.7 million increase to base rider revenue. Due to a cap for the 2021 and 2022 test years, however, base rider formula rate plan revenues are only being increased by approximately $4.9 million, leaving an ongoing revenue deficiency of approximately $65.9 million and providing for prospective return on common equity opportunity of approximately 8.38%. Other changes in formula rate plan revenue driven by increases in capacity costs, primarily legacy capacity costs, additions eligible for recovery through the transmission recovery mechanism and distribution recovery mechanism, and higher sales during the test period are offset by reductions in net MISO costs as well as credits for FERC-ordered refunds. Also included in the 2022 test year distribution recovery mechanism revenue requirement is a $6 million credit relating to the distribution recovery mechanism performance accountability standards and requirements. In total, the net increase in formula rate plan revenues, including base formula rate plan revenues inside the formula rate plan bandwidth and subject to the cap, as well as other formula rate plan revenues outside of the bandwidth, is $85.2 million. In August 2023 the LPSC staff filed a list of objections/reservations, including outstanding issues from the test years 2017-2021 formula rate plan filings, the calculation of certain refunds from System Energy, and certain calculations relating to the tax reform adjustment mechanism. Subject to refund and LPSC review, the resulting net increase in formula rate plan revenues of $85.2 million became effective for bills rendered during the first billing cycle of September 2023. 2023 Entergy Louisiana Rate Case and Formula Rate Plan Extension Request In August 2023, Entergy Louisiana filed an application for approval of a regulatory blueprint necessary for it to strengthen the electric grid for the State of Louisiana, which contains a dual-path request to update rates through either: (1) extension of Entergy Louisiana’s current formula rate plan (with certain modifications) for three years (the Rate Mitigation Proposal), which is Entergy Louisiana’s recommended path; or (2) implementation of rates resulting from a cost-of-service study (the Rate Case path). The application complies with Entergy Louisiana’s previous formula rate plan extension order requiring that for Entergy Louisiana to obtain another extension of its formula rate plan that included a rate reset, Entergy Louisiana would need to submit a full cost-of-service/rate case. Entergy Louisiana’s filing supports the need to extend Entergy Louisiana’s formula rate plan with credit supportive mechanisms needed to facilitate investment in the distribution, transmission, and generation functions. The Rate Case path proposes a 2024-2026 test year formula rate plan with an initial revenue requirement increase, net of $17 million of one-time credits, of $430 million and a return on common equity of 10.5%. Depreciation rates would be updated for all asset classes. The Rate Mitigation Proposal proposes a 2023-2025 test year formula rate plan with an expected initial revenue requirement increase, also net of $17 million of one-time credits, of $173 million and a return on common equity of 10.0%. Depreciation rates would be updated only for nuclear assets and would be phased in over three years. Under both paths, Entergy Louisiana’s filing proposes removing the cap on amounts allowed to be recovered through the distribution recovery mechanism and continuing the distribution recovery mechanism performance accountability targets, which tie Entergy Louisiana’s ability to fully recover its distribution recovery mechanism investments to its reliability performance. Entergy Louisiana’s filing also includes new customer-centric programs specifically focused on affordability, such as reducing late fees and certain other fees assessed to customers, lowering additional facilities charge rates, providing eligible low-income seniors with monthly discounts on their electric bill, and adding new voluntary customer options to support new transportation electrification technologies. A status conference was held in October 2023 at which a procedural schedule was adopted that includes a hearing date of August 2024. 2017-2021 Formula Rate Plan Filings In October 2023, Entergy Louisiana and the LPSC staff jointly filed an uncontested stipulated settlement agreement for consideration by the LPSC that would resolve the evaluation of Entergy Louisiana’s formula rate plan for test years 2017, 2018, and 2019 and resolve certain disputed issues for test years 2020 and 2021. If approved by the LPSC, the settlement would result in a one-time cost of service credit to customers of $5.8 million, would allow Entergy Louisiana to retain approximately $6.2 million of excess securitization collection as recovery of a regulatory asset associated with late fees related to the 2016 Baton Rouge flood, and would result in the reversal of a regulatory liability for excess accumulated deferred income taxes recognized in 2017 as a result of the Tax Cuts and Jobs Act. See Note 3 to the financial statements in the Form 10-K for further discussion of the Tax Cuts and Jobs Act. It is anticipated that the settlement will be considered by the LPSC in November 2023. COVID-19 Orders As discussed in the Form 10-K, in April 2020 the LPSC issued an order authorizing utilities to record as a regulatory asset expenses incurred from the suspension of disconnections and collection of late fees imposed by LPSC orders associated with the COVID-19 pandemic. In April 2023, Entergy Louisiana filed an application proposing to utilize approximately $1.6 billion in certain low interest debt to generate earnings to apply toward the reduction of the COVID-19 regulatory asset, as well as to conduct additional outside right-of-way vegetation management activities and to apply to the minor storm reserve account. In that filing, Entergy Louisiana proposed to delay repayment of certain shorter-term first mortgage bonds that were issued to finance storm restoration costs until the costs could be securitized and to invest the funds that otherwise would be used to repay those bonds in the money pool to take advantage of the spread between prevailing interest rates on investments in the money pool and the interest rates on the bonds. The LPSC approved Entergy Louisiana’s requested relief in June 2023 and a subsequent filing will be required to permit the LPSC to review the COVID-19 regulatory asset. As of September 30, 2023, Entergy Louisiana had a regulatory asset of $47.8 million for costs associated with the COVID -19 pandemic. Filings with the MPSC (Entergy Mississippi) Retail Rates 2023 Formula Rate Plan Filing In March 2023, Entergy Mississippi submitted its formula rate plan 2023 test year filing and 2022 look-back filing showing Entergy Mississippi’s earned return on rate base for the historical 2022 calendar year to be below the formula rate plan bandwidth and projected earned return for the 2023 calendar year to be below the formula rate plan bandwidth. The 2023 test year filing shows a $39.8 million rate increase is necessary to reset Entergy Mississippi’s earned return on rate base to the specified point of adjustment of 6.67%, within the formula rate plan bandwidth. The 2022 look-back filing compares actual 2022 results to the approved benchmark return on rate base and reflects the need for a $19.8 million temporary increase in formula rate plan revenues, including the refund of a $1.3 million over-recovery resulting from the demand-side management costs true-up for 2022. In fourth quarter 2022, Entergy Mississippi recorded a regulatory asset of $18.2 million in connection with the look-back feature of the formula rate plan to reflect that the 2022 estimated earned return was below the formula rate plan bandwidth. In accordance with the provisions of the formula rate plan, Entergy Mississippi implemented a $27.9 million interim rate increase, reflecting a cap equal to 2% of 2022 retail revenues, effective in April 2023. In May 2023, Entergy Mississippi and the Mississippi Public Utilities Staff entered into a joint stipulation that confirmed a 2023 test year filing resulting in a total revenue increase of $26.5 million for 2023. Pursuant to the joint stipulation, Entergy Mississippi’s 2022 look-back filing reflected an earned return on rate base of 6.10% in calendar year 2022, which is below the look-back bandwidth, resulting in a $19 million increase in the formula rate plan revenues on an interim basis through June 2024. Entergy Mississippi recorded a regulatory credit of $0.8 million in June 2023 to reflect the increase in the look-back regulatory asset. In addition, certain long-term service agreement and conductor handling costs were authorized for realignment from the formula rate plan to the annual power management and grid modernization riders effective January 2023, resulting in regulatory credits recorded in June 2023 of $4.1 million and $4.3 million, respectively. Also, the amortization of Entergy Mississippi’s COVID-19 bad debt deferral was suspended for calendar year 2023 and will resume in 2024. In June 2023 the MPSC approved the joint stipulation with rates effective in July 2023. Filings with the City Council (Entergy New Orleans) Retail Rates 2023 Formula Rate Plan Filing In April 2023, Entergy New Orleans submitted to the City Council its formula rate plan 2022 test year filing. The 2022 test year evaluation report produced an electric earned return on equity of 7.34% and a gas earned return on equity of 3.52% compared to the authorized return on equity for each of 9.35%. Entergy New Orleans sought approval of a $25.6 million rate increase based on the formula set by the City Council in the 2018 rate case. The formula would result in an increase in authorized electric revenues of $17.4 million and an increase in authorized gas revenues of $8.2 million. Entergy New Orleans also sought to commence collecting $3.4 million in electric revenues that were previously approved by the City Council for collection through the formula rate plan. In July 2023, Entergy New Orleans filed a report to decrease its requested formula rate plan revenues by approximately $0.5 million to account for minor errors discovered after the filing. The City Council advisors issued a report seeking a reduction in the requested formula rate plan revenues of approximately $8.3 million, combined for electric and gas, due to alleged errors. The City Council advisors proposed additional rate mitigation in the amount of $12 million through offsets to the formula rate plan rate increase by certain regulatory liabilities. In September 2023 the City Council approved an agreement to settle the 2023 formula rate plan filing. Effective with the first billing cycle of September 2023, Entergy New Orleans implemented rates reflecting an amount agreed upon by Entergy New Orleans and the City Council, per the approved process for formula rate plan implementation. The agreement provides for a total increase in electric revenues of $10.5 million and a total increase in gas revenues of $6.9 million. The agreement also provides for a minor storm accrual of $0.5 million per year and the distribution of $8.9 million of currently held customer credits to implement the City Council advisors’ mitigation recommendations. Request for Extension and Modification of Formula Rate Plan In September 2023, Entergy New Orleans filed a motion seeking City Council approval of a three-year extension of Entergy New Orleans’s electric and gas formula rate plans. In October 2023 the City Council granted Entergy New Orleans’s request for an extension, subject to minor modifications which included a capital structure not to exceed 55% equity. Filings with the PUCT and Texas Cities (Entergy Texas) Retail Rates 2022 Base Rate Case As discussed in the Form 10-K, in July 2022, Entergy Texas filed a base rate case with the PUCT seeking a net increase in base rates of approximately $131.4 million. The base rate case was based on a 12-month test year ending December 31, 2021. Key drivers of the requested increase were changes in depreciation rates as the result of a depreciation study and an increase in the return on equity. In addition, Entergy Texas included capital additions placed into service for the period of January 1, 2018 through December 31, 2021, including those additions reflected in the then-effective distribution and transmission cost recovery factor riders and the generation cost recovery rider, all of which have been reset to zero as a result of this proceeding. In May 2023, Entergy Texas filed on behalf of the parties an unopposed settlement resolving all issues in the proceeding, except for issues related to electric vehicle charging infrastructure, and Entergy Texas filed an agreed motion for interim rates, subject to refund or surcharge to the extent that the interim rates differ from the final approved rates. The unopposed settlement reflected a net base rate increase to be effective and relate back to December 2022 of $54 million, exclusive of, and incremental to, the costs being realigned from the distribution and transmission cost recovery factor riders and the generation cost recovery rider and $4.8 million of rate case expenses to be recovered through a rider over a period of 36 months. The net base rate increase of $54 million includes updated depreciation rates and a total annual revenue requirement of $14.5 million for the accrual of a self-insured storm reserve and the recovery of the regulatory assets for the pension and postretirement benefits expense deferral, costs associated with the COVID-19 pandemic, and retired non-advanced metering system electric meters. In May 2023 the ALJ with the State Office of Administrative Hearings granted the motion for interim rates, which became effective in June 2023. Additionally, the ALJ remanded the proceeding, except for the issues related to electric vehicle charging infrastructure, to the PUCT to consider the settlement. In June 2023 the ALJ issued a proposal for decision related to the electric vehicle charging infrastructure issues and which noted recent legislation enacted which permits electric utilities to own and operate such infrastructure. The ALJ’s proposal for decision deferred to the PUCT regarding whether it is appropriate for any vertically integrated electric utility, or Entergy Texas specifically, to own electric vehicle charging infrastructure, and in the event that the PUCT decided ownership is permissible, the ALJ recommended approval of the proposed tariff to charge host customers for utility-owned and operated electric vehicle charging infrastructure sited on customer premises and denial of the proposed tariff to temporarily adjust billing demand charges for separately metered electric vehicle charging infrastructure, citing cost-shifting concerns. In July 2023 the parties filed exceptions and replies to exceptions to the proposal for decision. In August 2023 the PUCT issued an order approving the unopposed settlement and also issued an order severing the issues related to electric vehicle charging infrastructure addressed in the ALJ’s proposal for decision to a separate proceeding. Concurrently, Entergy Texas recorded the reversal of $21.9 million of regulatory liabilities to reflect the recognition of certain receipts by Entergy Texas under affiliated PPAs that have been resolved. Following the PUCT’s approval of the unopposed settlement in August 2023, Entergy Texas recorded a regulatory liability of $8.9 million, which reflects the net effects of higher depreciation and amortizations for the relate back period, partially offset by the relate back of base rate revenues that would have been collected had the approved rates been in effect for the period from December 2022 through June 2023, the date the new base rates were implemented on an interim basis. In October 2023, Entergy Texas filed a relate back surcharge rider to collect over six months beginning in January 2024 an additional approximately $24.6 million, which is the revenue requirement associated with the relate back of rates from December 2022 through June 2023, including carrying costs, as authorized by the PUCT’s August 2023 order. A final decision by the PUCT is expected by first quarter 2024. Generation Cost Recovery Rider As discussed in the Form 10-K, in August 2022 the PUCT approved a unanimous settlement agreement adjusting Entergy Texas’s generation cost recovery rider to recover an annual revenue requirement of approximately $92.8 million related to Entergy Texas’s actual investment in the acquisition of the Hardin County Peaking Facility, and rates became effective. In September 2022, Entergy Texas filed a relate-back rider designed to collect over three months an additional approximately $5.7 million, which is the revenue requirement, plus carrying costs, associated with Entergy Texas’s acquisition of Hardin County Peaking Facility from June 2021 through August 2022 when the updated revenue requirement took effect. In April 2023 the PUCT approved Entergy Texas’s as-filed request with rates effective over three months beginning in May 2023. COVID-19 Orders As discussed in the Form 10-K, in March 2020 the PUCT authorized electric utilities to record as a regulatory asset expenses resulting from the effects of the COVID-19 pandemic. Pursuant to the August 2023 PUCT approval of the unopposed settlement in Entergy Texas’s 2022 base rate case proceeding, the base rate increase of $54 million includes an annual revenue requirement of $3.4 million related to recovery of the regulatory asset for costs associated with the COVID-19 pandemic. Entergy Texas began recovery of the regulatory asset with the interim increase in the annual base rate effective in June 2023. Entergy Arkansas Opportunity Sales Proceeding See Note 2 to the financial statements in the Form 10-K for discussion of the Entergy Arkansas opportunity sales proceeding. As discussed in the Form 10-K, in January 2023, Arkansas Electric Energy Consumers, Inc., an industrial customer association, filed a notice of appeal of the U.S. District Court for the Eastern District of Arkansas’s order denying its motion to intervene to the United States Court of Appeals for the Eighth Circuit and a motion with the district court to stay the proceedings pending the appeal, which was denied. In February 2023, Arkansas Electric Energy Consumers, Inc. filed a motion with the United States Court of Appeals for the Eighth District to stay the proceedings pending the appeal, which also was denied. The trial was held in February 2023. Following the trial, Entergy Arkansas filed a motion with the United States Court of Appeals for the Eighth District to expedite the appeal filed by Arkansas Electric Energy Consumers, Inc. The United States Court of Appeals for the Eighth District granted Entergy Arkansas’s request, and oral arguments were held in June 2023. In August 2023 the United States Court of Appeals for the Eighth District denied Arkansas Electric Energy Consumers, Inc.’s motion to intervene. An order from the district court is pending. Complaints Against System Energy See Note 2 to the financial statements in the Form 10-K for information regarding pending complaints against System Energy. System Energy and the Unit Power Sales Agreement are currently the subject of several litigation proceedings at the FERC, including challenges with respect to System Energy’s authorized return on equity and capital structure, renewal of its sale-leaseback arrangement, treatment of uncertain tax positions, a broader investigation of rates under the Unit Power Sales Agreement, and two prudence complaints, one challenging the extended power uprate completed at Grand Gulf in 2012 and the operation and management of Grand Gulf, particularly in the 2016-2020 time period, and the second challenging the operation and management of Grand Gulf in the 2021-2022 time period. The claims in these proceedings include claims for refunds and claims for rate adjustments; the aggregate amount of refunds claimed in these proceedings substantially exceeds the net book value of System Energy. The settlement in principle with the APSC described in “ System Energy Settlement with the APSC ” below, if approved by the FERC, will substantially reduce the aggregate amount of this exposure. In the event of an adverse decision in one or more of these proceedings requiring the payment of substantial additional refunds, System Energy would be required to seek financing to pay such refunds which may not be available on terms acceptable to System Energy, or may not be available at all, when required. The following are updates to that discussion. Return on Equity and Capital Structure Complaints As discussed in the Form 10-K, in March 2021 the FERC ALJ issued an initial decision in the proceeding initiated by the LPSC, the MPSC, the APSC, and the City Council against System Energy regarding the return on equity component of the Unit Power Sales Agreement. With regard to System Energy’s authorized return on equity, the ALJ determined that the existing return on equity of 10.94% is no longer just and reasonable, and that the replacement authorized return on equity, based on application of the Opinion No. 569-A methodology, should be 9.32%. The ALJ further determined that System Energy should pay refunds for a fifteen-month refund period (January 2017-April 2018) based on the difference between the current return on equity and the replacement authorized return on
Entergy New Orleans [Member]
Rate and Regulatory Matters	RATE AND REGULATORY MATTERS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Regulatory Assets and Regulatory Liabilities See Note 2 to the financial statements in the Form 10-K for information regarding regulatory assets and regulatory liabilities in the Utility business presented on the balance sheets of Entergy and the Registrant Subsidiaries. The following are updates to that discussion. Regulatory activity regarding the Tax Cuts and Jobs Act System Energy As discussed in the Form 10-K, in a filing made with the FERC in March 2018, System Energy proposed revisions to the Unit Power Sales Agreement to reflect the effects of the Tax Cuts and Jobs Act. In July 2020 the presiding ALJ in the proceeding issued an initial decision finding that there is an additional $147 million in unprotected excess accumulated deferred income taxes related to System Energy’s uncertain decommissioning tax deduction. In December 2022 the FERC issued an order addressing the ALJ’s initial decision and denying System Energy’s motion to vacate the initial decision. The FERC disagreed with the ALJ’s determination that $147 million should be credited to customers in the same manner as the excess accumulated deferred income taxes addressed in System Energy’s March 2018 filing, which had included a stated amount of excess accumulated deferred income taxes to be returned pursuant to a specified methodology and had not included any excess accumulated deferred income taxes associated with the decommissioning tax position. Instead, the FERC ordered System Energy to compute the amount of excess accumulated deferred income taxes associated with the decommissioning tax position with consideration for the resolution of the tax position by the IRS. In February 2023, System Energy made the required filing with the FERC. In June 2023 the FERC issued a deficiency letter requesting additional information about the IRS’s resolution of the tax position for 2016 and 2017. In July 2023, System Energy provided the additional information. Fuel and purchased power cost recovery Entergy Arkansas See Note 1 to the financial statements herein for discussion of the write-off in third quarter 2023 of Entergy Arkansas’s $68.9 million regulatory asset for deferred fuel related to the ANO stator incident as a result of a commitment, made in October 2023, by Entergy Arkansas to the APSC to make a filing to forgo its opportunity to seek recovery of the incremental fuel and purchased energy expense resulting from the ANO stator incident. Energy Cost Recovery Rider As discussed in the Form 10-K, in March 2021, Entergy Arkansas filed its annual redetermination of its energy cost rate pursuant to the energy cost recovery rider, which included an adjustment to account for a portion of the increased fuel costs resulting from the February 2021 winter storms. In February 2023 the APSC issued orders initiating proceedings with the utilities under its jurisdiction to address the prudence of costs incurred and appropriate cost allocation of the February 2021 winter storms. With respect to any prudence review of Entergy Arkansas fuel costs, as part of the APSC’s draft report issued in its February 2021 winter storms investigation docket, the APSC included findings that the load shedding plans of the investor-owned utilities and some cooperatives were appropriate and comprehensive, and, further, that Entergy Arkansas’s emergency plan was comprehensive and had a multilayered approach supported by a system-wide response plan, which is considered an industry standard. In September 2023 the APSC issued an order in Entergy Arkansas's company-specific proceeding and found that Entergy Arkansas’s practices during the winter storms were prudent. In March 2023, Entergy Arkansas filed its annual redetermination of its energy cost rate pursuant to the energy cost recovery rider, which reflected an increase from $0.01639 per kWh to $0.01883 per kWh. The primary reason for the rate increase is a large under-recovered balance as a result of higher natural gas prices in 2022 and a $32 million deferral related to the February 2021 winter storms consistent with the APSC general staff’s request in 2022. The under-recovered balance included in the filing was partially offset by the proceeds of the $41.7 million refund that System Energy made to Entergy Arkansas in January 2023 related to the sale-leaseback renewal costs and depreciation litigation as calculated in System Energy’s January 2023 compliance report filed with the FERC. The redetermined rate of $0.01883 per kWh became effective with the first billing cycle in April 2023 through the normal operation of the tariff. Entergy Louisiana As discussed in the Form 10-K, in March 2021 the LPSC staff provided notice of an audit of Entergy Louisiana’s purchased gas adjustment clause filings covering the period January 2018 through December 2020. The audit includes a review of the reasonableness of charges flowed through Entergy Louisiana’s purchased gas adjustment clause for that period. In August 2023 the LPSC submitted its audit report and found that materially all costs recovered through the purchased gas adjustment filings were reasonable and eligible for recovery through the purchased gas adjustment clause. Entergy Mississippi In June 2023 the MPSC approved the joint stipulation agreement between Entergy Mississippi and the Mississippi Public Utilities Staff for Entergy Mississippi’s 2023 formula rate plan filing. The stipulation directed Entergy Mississippi to make a compliance filing to revise its power management cost adjustment factor, to revise its grid modernization cost adjustment factor, and to include a revision to reduce the net energy cost factor to a level necessary to reflect an average natural gas price of $4.50 per MMBtu. The MPSC approved the compliance filing in June 2023, effective for July 2023 bills. See “ Retail Rate Proceedings - Filings with the MPSC (Entergy Mississippi) - Retail Rates - 2023 Formula Rate Plan Filing” below for further discussion of the 2023 formula rate plan filing and the joint stipulation agreement. Entergy Texas As discussed in the Form 10-K, in September 2022, Entergy Texas filed an application with the PUCT to reconcile its fuel and purchased power costs for the period from April 2019 through March 2022. During the reconciliation period, Entergy Texas incurred approximately $1.7 billion in eligible fuel and purchased power expenses, net of certain revenues credited to such expenses and other adjustments. As of the end of the reconciliation period, Entergy Texas’s cumulative under-recovery balance was approximately $103.1 million, including interest, which Entergy Texas requested authority to carry over as the beginning balance for the subsequent reconciliation period beginning April 2022, pending future surcharges or refunds as approved by the PUCT. In November 2022 the PUCT referred the proceeding to the State Office of Administrative Hearings. In March 2023 municipal intervenors filed testimony proposing a $5.2 million disallowance for fuel purchased during Winter Storm Uri. The PUCT staff proposed no disallowance. Entergy Texas filed rebuttal testimony in April 2023. In May 2023, Entergy Texas filed, and the ALJ with the State Office of Administrative Hearings granted, a joint motion to abate the proceeding to give parties additional time to finalize a settlement and cancelling the hearing on the merits previously scheduled for May 2023. In July 2023, Entergy Texas filed an unopposed settlement, supporting testimony, and an agreed motion to admit evidence and remand the proceeding to the PUCT. Pursuant to the unopposed settlement, Entergy Texas would receive no disallowance of fuel costs incurred over the three-year reconciliation period and retain $9.3 million in margins from off-system sales made during the reconciliation period, resulting in a cumulative under-recovery balance of approximately $99.7 million, including interest, as of the end of the reconciliation period. In July 2023 the ALJ with the State Office of Administrative Hearings granted the motion to admit evidence and remanded the proceeding to the PUCT for consideration of the unopposed settlement. The PUCT approved the settlement in September 2023. Retail Rate Proceedings See Note 2 to the financial statements in the Form 10-K for information regarding retail rate proceedings involving the Utility operating companies. The following are updates to that discussion. Filings with the APSC (Entergy Arkansas) Retail Rates 2023 Formula Rate Plan Filing In July 2023, Entergy Arkansas filed with the APSC its 2023 formula rate plan filing to set its formula rate for the 2024 calendar year. The filing contained an evaluation of Entergy Arkansas’s earnings for the projected year 2024 and a netting adjustment for the historical year 2022. The filing showed that Entergy Arkansas’s earned rate of return on common equity for the 2024 projected year is 8.11% resulting in a revenue deficiency of $80.5 million. The earned rate of return on common equity for the 2022 historical year was 7.29% resulting in a $49.8 million netting adjustment. The total proposed revenue change for the 2024 projected year and 2022 historical year netting adjustment is $130.3 million. By operation of the formula rate plan, Entergy Arkansas’s recovery of the revenue requirement is subject to a four percent annual revenue constraint. Because Entergy Arkansas’s revenue requirement in this filing exceeded the constraint, the resulting increase was limited to $88.6 million. The APSC general staff and intervenors filed their errors and objections in October 2023, proposing certain adjustments, including the APSC general staff’s update to annual filing year revenues which lowers the constraint to $87.7 million. Entergy Arkansas filed its rebuttal in October 2023. In October 2023, Entergy Arkansas filed with the APSC a settlement agreement reached with other parties resolving all issues in the proceeding, none of which affected Entergy Arkansas’s requested recovery up to the cap constraint of $87.7 million. The settlement agreement is pending the APSC’s approval. COVID-19 Orders See Note 2 to the financial statements in the Form 10-K for discussion of APSC orders issued in light of the COVID-19 pandemic. In its 2023 formula rate plan filing, Entergy Arkansas proposed to amortize the COVID-19 regulatory asset over a ten-year period. No party opposed Entergy Arkansas’s request. As of September 30, 2023, Entergy Arkansas had a regulatory asset of $39 million for costs associated with the COVID-19 pandemic. Filings with the LPSC (Entergy Louisiana) Retail Rates - Electric 2022 Formula Rate Plan Filing In May 2023, Entergy Louisiana filed its formula rate plan evaluation report for its 2022 calendar year operations. The 2022 test year evaluation report produced an earned return on common equity of 8.33%, requiring an approximately $70.7 million increase to base rider revenue. Due to a cap for the 2021 and 2022 test years, however, base rider formula rate plan revenues are only being increased by approximately $4.9 million, leaving an ongoing revenue deficiency of approximately $65.9 million and providing for prospective return on common equity opportunity of approximately 8.38%. Other changes in formula rate plan revenue driven by increases in capacity costs, primarily legacy capacity costs, additions eligible for recovery through the transmission recovery mechanism and distribution recovery mechanism, and higher sales during the test period are offset by reductions in net MISO costs as well as credits for FERC-ordered refunds. Also included in the 2022 test year distribution recovery mechanism revenue requirement is a $6 million credit relating to the distribution recovery mechanism performance accountability standards and requirements. In total, the net increase in formula rate plan revenues, including base formula rate plan revenues inside the formula rate plan bandwidth and subject to the cap, as well as other formula rate plan revenues outside of the bandwidth, is $85.2 million. In August 2023 the LPSC staff filed a list of objections/reservations, including outstanding issues from the test years 2017-2021 formula rate plan filings, the calculation of certain refunds from System Energy, and certain calculations relating to the tax reform adjustment mechanism. Subject to refund and LPSC review, the resulting net increase in formula rate plan revenues of $85.2 million became effective for bills rendered during the first billing cycle of September 2023. 2023 Entergy Louisiana Rate Case and Formula Rate Plan Extension Request In August 2023, Entergy Louisiana filed an application for approval of a regulatory blueprint necessary for it to strengthen the electric grid for the State of Louisiana, which contains a dual-path request to update rates through either: (1) extension of Entergy Louisiana’s current formula rate plan (with certain modifications) for three years (the Rate Mitigation Proposal), which is Entergy Louisiana’s recommended path; or (2) implementation of rates resulting from a cost-of-service study (the Rate Case path). The application complies with Entergy Louisiana’s previous formula rate plan extension order requiring that for Entergy Louisiana to obtain another extension of its formula rate plan that included a rate reset, Entergy Louisiana would need to submit a full cost-of-service/rate case. Entergy Louisiana’s filing supports the need to extend Entergy Louisiana’s formula rate plan with credit supportive mechanisms needed to facilitate investment in the distribution, transmission, and generation functions. The Rate Case path proposes a 2024-2026 test year formula rate plan with an initial revenue requirement increase, net of $17 million of one-time credits, of $430 million and a return on common equity of 10.5%. Depreciation rates would be updated for all asset classes. The Rate Mitigation Proposal proposes a 2023-2025 test year formula rate plan with an expected initial revenue requirement increase, also net of $17 million of one-time credits, of $173 million and a return on common equity of 10.0%. Depreciation rates would be updated only for nuclear assets and would be phased in over three years. Under both paths, Entergy Louisiana’s filing proposes removing the cap on amounts allowed to be recovered through the distribution recovery mechanism and continuing the distribution recovery mechanism performance accountability targets, which tie Entergy Louisiana’s ability to fully recover its distribution recovery mechanism investments to its reliability performance. Entergy Louisiana’s filing also includes new customer-centric programs specifically focused on affordability, such as reducing late fees and certain other fees assessed to customers, lowering additional facilities charge rates, providing eligible low-income seniors with monthly discounts on their electric bill, and adding new voluntary customer options to support new transportation electrification technologies. A status conference was held in October 2023 at which a procedural schedule was adopted that includes a hearing date of August 2024. 2017-2021 Formula Rate Plan Filings In October 2023, Entergy Louisiana and the LPSC staff jointly filed an uncontested stipulated settlement agreement for consideration by the LPSC that would resolve the evaluation of Entergy Louisiana’s formula rate plan for test years 2017, 2018, and 2019 and resolve certain disputed issues for test years 2020 and 2021. If approved by the LPSC, the settlement would result in a one-time cost of service credit to customers of $5.8 million, would allow Entergy Louisiana to retain approximately $6.2 million of excess securitization collection as recovery of a regulatory asset associated with late fees related to the 2016 Baton Rouge flood, and would result in the reversal of a regulatory liability for excess accumulated deferred income taxes recognized in 2017 as a result of the Tax Cuts and Jobs Act. See Note 3 to the financial statements in the Form 10-K for further discussion of the Tax Cuts and Jobs Act. It is anticipated that the settlement will be considered by the LPSC in November 2023. COVID-19 Orders As discussed in the Form 10-K, in April 2020 the LPSC issued an order authorizing utilities to record as a regulatory asset expenses incurred from the suspension of disconnections and collection of late fees imposed by LPSC orders associated with the COVID-19 pandemic. In April 2023, Entergy Louisiana filed an application proposing to utilize approximately $1.6 billion in certain low interest debt to generate earnings to apply toward the reduction of the COVID-19 regulatory asset, as well as to conduct additional outside right-of-way vegetation management activities and to apply to the minor storm reserve account. In that filing, Entergy Louisiana proposed to delay repayment of certain shorter-term first mortgage bonds that were issued to finance storm restoration costs until the costs could be securitized and to invest the funds that otherwise would be used to repay those bonds in the money pool to take advantage of the spread between prevailing interest rates on investments in the money pool and the interest rates on the bonds. The LPSC approved Entergy Louisiana’s requested relief in June 2023 and a subsequent filing will be required to permit the LPSC to review the COVID-19 regulatory asset. As of September 30, 2023, Entergy Louisiana had a regulatory asset of $47.8 million for costs associated with the COVID -19 pandemic. Filings with the MPSC (Entergy Mississippi) Retail Rates 2023 Formula Rate Plan Filing In March 2023, Entergy Mississippi submitted its formula rate plan 2023 test year filing and 2022 look-back filing showing Entergy Mississippi’s earned return on rate base for the historical 2022 calendar year to be below the formula rate plan bandwidth and projected earned return for the 2023 calendar year to be below the formula rate plan bandwidth. The 2023 test year filing shows a $39.8 million rate increase is necessary to reset Entergy Mississippi’s earned return on rate base to the specified point of adjustment of 6.67%, within the formula rate plan bandwidth. The 2022 look-back filing compares actual 2022 results to the approved benchmark return on rate base and reflects the need for a $19.8 million temporary increase in formula rate plan revenues, including the refund of a $1.3 million over-recovery resulting from the demand-side management costs true-up for 2022. In fourth quarter 2022, Entergy Mississippi recorded a regulatory asset of $18.2 million in connection with the look-back feature of the formula rate plan to reflect that the 2022 estimated earned return was below the formula rate plan bandwidth. In accordance with the provisions of the formula rate plan, Entergy Mississippi implemented a $27.9 million interim rate increase, reflecting a cap equal to 2% of 2022 retail revenues, effective in April 2023. In May 2023, Entergy Mississippi and the Mississippi Public Utilities Staff entered into a joint stipulation that confirmed a 2023 test year filing resulting in a total revenue increase of $26.5 million for 2023. Pursuant to the joint stipulation, Entergy Mississippi’s 2022 look-back filing reflected an earned return on rate base of 6.10% in calendar year 2022, which is below the look-back bandwidth, resulting in a $19 million increase in the formula rate plan revenues on an interim basis through June 2024. Entergy Mississippi recorded a regulatory credit of $0.8 million in June 2023 to reflect the increase in the look-back regulatory asset. In addition, certain long-term service agreement and conductor handling costs were authorized for realignment from the formula rate plan to the annual power management and grid modernization riders effective January 2023, resulting in regulatory credits recorded in June 2023 of $4.1 million and $4.3 million, respectively. Also, the amortization of Entergy Mississippi’s COVID-19 bad debt deferral was suspended for calendar year 2023 and will resume in 2024. In June 2023 the MPSC approved the joint stipulation with rates effective in July 2023. Filings with the City Council (Entergy New Orleans) Retail Rates 2023 Formula Rate Plan Filing In April 2023, Entergy New Orleans submitted to the City Council its formula rate plan 2022 test year filing. The 2022 test year evaluation report produced an electric earned return on equity of 7.34% and a gas earned return on equity of 3.52% compared to the authorized return on equity for each of 9.35%. Entergy New Orleans sought approval of a $25.6 million rate increase based on the formula set by the City Council in the 2018 rate case. The formula would result in an increase in authorized electric revenues of $17.4 million and an increase in authorized gas revenues of $8.2 million. Entergy New Orleans also sought to commence collecting $3.4 million in electric revenues that were previously approved by the City Council for collection through the formula rate plan. In July 2023, Entergy New Orleans filed a report to decrease its requested formula rate plan revenues by approximately $0.5 million to account for minor errors discovered after the filing. The City Council advisors issued a report seeking a reduction in the requested formula rate plan revenues of approximately $8.3 million, combined for electric and gas, due to alleged errors. The City Council advisors proposed additional rate mitigation in the amount of $12 million through offsets to the formula rate plan rate increase by certain regulatory liabilities. In September 2023 the City Council approved an agreement to settle the 2023 formula rate plan filing. Effective with the first billing cycle of September 2023, Entergy New Orleans implemented rates reflecting an amount agreed upon by Entergy New Orleans and the City Council, per the approved process for formula rate plan implementation. The agreement provides for a total increase in electric revenues of $10.5 million and a total increase in gas revenues of $6.9 million. The agreement also provides for a minor storm accrual of $0.5 million per year and the distribution of $8.9 million of currently held customer credits to implement the City Council advisors’ mitigation recommendations. Request for Extension and Modification of Formula Rate Plan In September 2023, Entergy New Orleans filed a motion seeking City Council approval of a three-year extension of Entergy New Orleans’s electric and gas formula rate plans. In October 2023 the City Council granted Entergy New Orleans’s request for an extension, subject to minor modifications which included a capital structure not to exceed 55% equity. Filings with the PUCT and Texas Cities (Entergy Texas) Retail Rates 2022 Base Rate Case As discussed in the Form 10-K, in July 2022, Entergy Texas filed a base rate case with the PUCT seeking a net increase in base rates of approximately $131.4 million. The base rate case was based on a 12-month test year ending December 31, 2021. Key drivers of the requested increase were changes in depreciation rates as the result of a depreciation study and an increase in the return on equity. In addition, Entergy Texas included capital additions placed into service for the period of January 1, 2018 through December 31, 2021, including those additions reflected in the then-effective distribution and transmission cost recovery factor riders and the generation cost recovery rider, all of which have been reset to zero as a result of this proceeding. In May 2023, Entergy Texas filed on behalf of the parties an unopposed settlement resolving all issues in the proceeding, except for issues related to electric vehicle charging infrastructure, and Entergy Texas filed an agreed motion for interim rates, subject to refund or surcharge to the extent that the interim rates differ from the final approved rates. The unopposed settlement reflected a net base rate increase to be effective and relate back to December 2022 of $54 million, exclusive of, and incremental to, the costs being realigned from the distribution and transmission cost recovery factor riders and the generation cost recovery rider and $4.8 million of rate case expenses to be recovered through a rider over a period of 36 months. The net base rate increase of $54 million includes updated depreciation rates and a total annual revenue requirement of $14.5 million for the accrual of a self-insured storm reserve and the recovery of the regulatory assets for the pension and postretirement benefits expense deferral, costs associated with the COVID-19 pandemic, and retired non-advanced metering system electric meters. In May 2023 the ALJ with the State Office of Administrative Hearings granted the motion for interim rates, which became effective in June 2023. Additionally, the ALJ remanded the proceeding, except for the issues related to electric vehicle charging infrastructure, to the PUCT to consider the settlement. In June 2023 the ALJ issued a proposal for decision related to the electric vehicle charging infrastructure issues and which noted recent legislation enacted which permits electric utilities to own and operate such infrastructure. The ALJ’s proposal for decision deferred to the PUCT regarding whether it is appropriate for any vertically integrated electric utility, or Entergy Texas specifically, to own electric vehicle charging infrastructure, and in the event that the PUCT decided ownership is permissible, the ALJ recommended approval of the proposed tariff to charge host customers for utility-owned and operated electric vehicle charging infrastructure sited on customer premises and denial of the proposed tariff to temporarily adjust billing demand charges for separately metered electric vehicle charging infrastructure, citing cost-shifting concerns. In July 2023 the parties filed exceptions and replies to exceptions to the proposal for decision. In August 2023 the PUCT issued an order approving the unopposed settlement and also issued an order severing the issues related to electric vehicle charging infrastructure addressed in the ALJ’s proposal for decision to a separate proceeding. Concurrently, Entergy Texas recorded the reversal of $21.9 million of regulatory liabilities to reflect the recognition of certain receipts by Entergy Texas under affiliated PPAs that have been resolved. Following the PUCT’s approval of the unopposed settlement in August 2023, Entergy Texas recorded a regulatory liability of $8.9 million, which reflects the net effects of higher depreciation and amortizations for the relate back period, partially offset by the relate back of base rate revenues that would have been collected had the approved rates been in effect for the period from December 2022 through June 2023, the date the new base rates were implemented on an interim basis. In October 2023, Entergy Texas filed a relate back surcharge rider to collect over six months beginning in January 2024 an additional approximately $24.6 million, which is the revenue requirement associated with the relate back of rates from December 2022 through June 2023, including carrying costs, as authorized by the PUCT’s August 2023 order. A final decision by the PUCT is expected by first quarter 2024. Generation Cost Recovery Rider As discussed in the Form 10-K, in August 2022 the PUCT approved a unanimous settlement agreement adjusting Entergy Texas’s generation cost recovery rider to recover an annual revenue requirement of approximately $92.8 million related to Entergy Texas’s actual investment in the acquisition of the Hardin County Peaking Facility, and rates became effective. In September 2022, Entergy Texas filed a relate-back rider designed to collect over three months an additional approximately $5.7 million, which is the revenue requirement, plus carrying costs, associated with Entergy Texas’s acquisition of Hardin County Peaking Facility from June 2021 through August 2022 when the updated revenue requirement took effect. In April 2023 the PUCT approved Entergy Texas’s as-filed request with rates effective over three months beginning in May 2023. COVID-19 Orders As discussed in the Form 10-K, in March 2020 the PUCT authorized electric utilities to record as a regulatory asset expenses resulting from the effects of the COVID-19 pandemic. Pursuant to the August 2023 PUCT approval of the unopposed settlement in Entergy Texas’s 2022 base rate case proceeding, the base rate increase of $54 million includes an annual revenue requirement of $3.4 million related to recovery of the regulatory asset for costs associated with the COVID-19 pandemic. Entergy Texas began recovery of the regulatory asset with the interim increase in the annual base rate effective in June 2023. Entergy Arkansas Opportunity Sales Proceeding See Note 2 to the financial statements in the Form 10-K for discussion of the Entergy Arkansas opportunity sales proceeding. As discussed in the Form 10-K, in January 2023, Arkansas Electric Energy Consumers, Inc., an industrial customer association, filed a notice of appeal of the U.S. District Court for the Eastern District of Arkansas’s order denying its motion to intervene to the United States Court of Appeals for the Eighth Circuit and a motion with the district court to stay the proceedings pending the appeal, which was denied. In February 2023, Arkansas Electric Energy Consumers, Inc. filed a motion with the United States Court of Appeals for the Eighth District to stay the proceedings pending the appeal, which also was denied. The trial was held in February 2023. Following the trial, Entergy Arkansas filed a motion with the United States Court of Appeals for the Eighth District to expedite the appeal filed by Arkansas Electric Energy Consumers, Inc. The United States Court of Appeals for the Eighth District granted Entergy Arkansas’s request, and oral arguments were held in June 2023. In August 2023 the United States Court of Appeals for the Eighth District denied Arkansas Electric Energy Consumers, Inc.’s motion to intervene. An order from the district court is pending. Complaints Against System Energy See Note 2 to the financial statements in the Form 10-K for information regarding pending complaints against System Energy. System Energy and the Unit Power Sales Agreement are currently the subject of several litigation proceedings at the FERC, including challenges with respect to System Energy’s authorized return on equity and capital structure, renewal of its sale-leaseback arrangement, treatment of uncertain tax positions, a broader investigation of rates under the Unit Power Sales Agreement, and two prudence complaints, one challenging the extended power uprate completed at Grand Gulf in 2012 and the operation and management of Grand Gulf, particularly in the 2016-2020 time period, and the second challenging the operation and management of Grand Gulf in the 2021-2022 time period. The claims in these proceedings include claims for refunds and claims for rate adjustments; the aggregate amount of refunds claimed in these proceedings substantially exceeds the net book value of System Energy. The settlement in principle with the APSC described in “ System Energy Settlement with the APSC ” below, if approved by the FERC, will substantially reduce the aggregate amount of this exposure. In the event of an adverse decision in one or more of these proceedings requiring the payment of substantial additional refunds, System Energy would be required to seek financing to pay such refunds which may not be available on terms acceptable to System Energy, or may not be available at all, when required. The following are updates to that discussion. Return on Equity and Capital Structure Complaints As discussed in the Form 10-K, in March 2021 the FERC ALJ issued an initial decision in the proceeding initiated by the LPSC, the MPSC, the APSC, and the City Council against System Energy regarding the return on equity component of the Unit Power Sales Agreement. With regard to System Energy’s authorized return on equity, the ALJ determined that the existing return on equity of 10.94% is no longer just and reasonable, and that the replacement authorized return on equity, based on application of the Opinion No. 569-A methodology, should be 9.32%. The ALJ further determined that System Energy should pay refunds for a fifteen-month refund period (January 2017-April 2018) based on the difference between the current return on equity and the replacement authorized return on
Entergy Texas [Member]
Rate and Regulatory Matters	RATE AND REGULATORY MATTERS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Regulatory Assets and Regulatory Liabilities See Note 2 to the financial statements in the Form 10-K for information regarding regulatory assets and regulatory liabilities in the Utility business presented on the balance sheets of Entergy and the Registrant Subsidiaries. The following are updates to that discussion. Regulatory activity regarding the Tax Cuts and Jobs Act System Energy As discussed in the Form 10-K, in a filing made with the FERC in March 2018, System Energy proposed revisions to the Unit Power Sales Agreement to reflect the effects of the Tax Cuts and Jobs Act. In July 2020 the presiding ALJ in the proceeding issued an initial decision finding that there is an additional $147 million in unprotected excess accumulated deferred income taxes related to System Energy’s uncertain decommissioning tax deduction. In December 2022 the FERC issued an order addressing the ALJ’s initial decision and denying System Energy’s motion to vacate the initial decision. The FERC disagreed with the ALJ’s determination that $147 million should be credited to customers in the same manner as the excess accumulated deferred income taxes addressed in System Energy’s March 2018 filing, which had included a stated amount of excess accumulated deferred income taxes to be returned pursuant to a specified methodology and had not included any excess accumulated deferred income taxes associated with the decommissioning tax position. Instead, the FERC ordered System Energy to compute the amount of excess accumulated deferred income taxes associated with the decommissioning tax position with consideration for the resolution of the tax position by the IRS. In February 2023, System Energy made the required filing with the FERC. In June 2023 the FERC issued a deficiency letter requesting additional information about the IRS’s resolution of the tax position for 2016 and 2017. In July 2023, System Energy provided the additional information. Fuel and purchased power cost recovery Entergy Arkansas See Note 1 to the financial statements herein for discussion of the write-off in third quarter 2023 of Entergy Arkansas’s $68.9 million regulatory asset for deferred fuel related to the ANO stator incident as a result of a commitment, made in October 2023, by Entergy Arkansas to the APSC to make a filing to forgo its opportunity to seek recovery of the incremental fuel and purchased energy expense resulting from the ANO stator incident. Energy Cost Recovery Rider As discussed in the Form 10-K, in March 2021, Entergy Arkansas filed its annual redetermination of its energy cost rate pursuant to the energy cost recovery rider, which included an adjustment to account for a portion of the increased fuel costs resulting from the February 2021 winter storms. In February 2023 the APSC issued orders initiating proceedings with the utilities under its jurisdiction to address the prudence of costs incurred and appropriate cost allocation of the February 2021 winter storms. With respect to any prudence review of Entergy Arkansas fuel costs, as part of the APSC’s draft report issued in its February 2021 winter storms investigation docket, the APSC included findings that the load shedding plans of the investor-owned utilities and some cooperatives were appropriate and comprehensive, and, further, that Entergy Arkansas’s emergency plan was comprehensive and had a multilayered approach supported by a system-wide response plan, which is considered an industry standard. In September 2023 the APSC issued an order in Entergy Arkansas's company-specific proceeding and found that Entergy Arkansas’s practices during the winter storms were prudent. In March 2023, Entergy Arkansas filed its annual redetermination of its energy cost rate pursuant to the energy cost recovery rider, which reflected an increase from $0.01639 per kWh to $0.01883 per kWh. The primary reason for the rate increase is a large under-recovered balance as a result of higher natural gas prices in 2022 and a $32 million deferral related to the February 2021 winter storms consistent with the APSC general staff’s request in 2022. The under-recovered balance included in the filing was partially offset by the proceeds of the $41.7 million refund that System Energy made to Entergy Arkansas in January 2023 related to the sale-leaseback renewal costs and depreciation litigation as calculated in System Energy’s January 2023 compliance report filed with the FERC. The redetermined rate of $0.01883 per kWh became effective with the first billing cycle in April 2023 through the normal operation of the tariff. Entergy Louisiana As discussed in the Form 10-K, in March 2021 the LPSC staff provided notice of an audit of Entergy Louisiana’s purchased gas adjustment clause filings covering the period January 2018 through December 2020. The audit includes a review of the reasonableness of charges flowed through Entergy Louisiana’s purchased gas adjustment clause for that period. In August 2023 the LPSC submitted its audit report and found that materially all costs recovered through the purchased gas adjustment filings were reasonable and eligible for recovery through the purchased gas adjustment clause. Entergy Mississippi In June 2023 the MPSC approved the joint stipulation agreement between Entergy Mississippi and the Mississippi Public Utilities Staff for Entergy Mississippi’s 2023 formula rate plan filing. The stipulation directed Entergy Mississippi to make a compliance filing to revise its power management cost adjustment factor, to revise its grid modernization cost adjustment factor, and to include a revision to reduce the net energy cost factor to a level necessary to reflect an average natural gas price of $4.50 per MMBtu. The MPSC approved the compliance filing in June 2023, effective for July 2023 bills. See “ Retail Rate Proceedings - Filings with the MPSC (Entergy Mississippi) - Retail Rates - 2023 Formula Rate Plan Filing” below for further discussion of the 2023 formula rate plan filing and the joint stipulation agreement. Entergy Texas As discussed in the Form 10-K, in September 2022, Entergy Texas filed an application with the PUCT to reconcile its fuel and purchased power costs for the period from April 2019 through March 2022. During the reconciliation period, Entergy Texas incurred approximately $1.7 billion in eligible fuel and purchased power expenses, net of certain revenues credited to such expenses and other adjustments. As of the end of the reconciliation period, Entergy Texas’s cumulative under-recovery balance was approximately $103.1 million, including interest, which Entergy Texas requested authority to carry over as the beginning balance for the subsequent reconciliation period beginning April 2022, pending future surcharges or refunds as approved by the PUCT. In November 2022 the PUCT referred the proceeding to the State Office of Administrative Hearings. In March 2023 municipal intervenors filed testimony proposing a $5.2 million disallowance for fuel purchased during Winter Storm Uri. The PUCT staff proposed no disallowance. Entergy Texas filed rebuttal testimony in April 2023. In May 2023, Entergy Texas filed, and the ALJ with the State Office of Administrative Hearings granted, a joint motion to abate the proceeding to give parties additional time to finalize a settlement and cancelling the hearing on the merits previously scheduled for May 2023. In July 2023, Entergy Texas filed an unopposed settlement, supporting testimony, and an agreed motion to admit evidence and remand the proceeding to the PUCT. Pursuant to the unopposed settlement, Entergy Texas would receive no disallowance of fuel costs incurred over the three-year reconciliation period and retain $9.3 million in margins from off-system sales made during the reconciliation period, resulting in a cumulative under-recovery balance of approximately $99.7 million, including interest, as of the end of the reconciliation period. In July 2023 the ALJ with the State Office of Administrative Hearings granted the motion to admit evidence and remanded the proceeding to the PUCT for consideration of the unopposed settlement. The PUCT approved the settlement in September 2023. Retail Rate Proceedings See Note 2 to the financial statements in the Form 10-K for information regarding retail rate proceedings involving the Utility operating companies. The following are updates to that discussion. Filings with the APSC (Entergy Arkansas) Retail Rates 2023 Formula Rate Plan Filing In July 2023, Entergy Arkansas filed with the APSC its 2023 formula rate plan filing to set its formula rate for the 2024 calendar year. The filing contained an evaluation of Entergy Arkansas’s earnings for the projected year 2024 and a netting adjustment for the historical year 2022. The filing showed that Entergy Arkansas’s earned rate of return on common equity for the 2024 projected year is 8.11% resulting in a revenue deficiency of $80.5 million. The earned rate of return on common equity for the 2022 historical year was 7.29% resulting in a $49.8 million netting adjustment. The total proposed revenue change for the 2024 projected year and 2022 historical year netting adjustment is $130.3 million. By operation of the formula rate plan, Entergy Arkansas’s recovery of the revenue requirement is subject to a four percent annual revenue constraint. Because Entergy Arkansas’s revenue requirement in this filing exceeded the constraint, the resulting increase was limited to $88.6 million. The APSC general staff and intervenors filed their errors and objections in October 2023, proposing certain adjustments, including the APSC general staff’s update to annual filing year revenues which lowers the constraint to $87.7 million. Entergy Arkansas filed its rebuttal in October 2023. In October 2023, Entergy Arkansas filed with the APSC a settlement agreement reached with other parties resolving all issues in the proceeding, none of which affected Entergy Arkansas’s requested recovery up to the cap constraint of $87.7 million. The settlement agreement is pending the APSC’s approval. COVID-19 Orders See Note 2 to the financial statements in the Form 10-K for discussion of APSC orders issued in light of the COVID-19 pandemic. In its 2023 formula rate plan filing, Entergy Arkansas proposed to amortize the COVID-19 regulatory asset over a ten-year period. No party opposed Entergy Arkansas’s request. As of September 30, 2023, Entergy Arkansas had a regulatory asset of $39 million for costs associated with the COVID-19 pandemic. Filings with the LPSC (Entergy Louisiana) Retail Rates - Electric 2022 Formula Rate Plan Filing In May 2023, Entergy Louisiana filed its formula rate plan evaluation report for its 2022 calendar year operations. The 2022 test year evaluation report produced an earned return on common equity of 8.33%, requiring an approximately $70.7 million increase to base rider revenue. Due to a cap for the 2021 and 2022 test years, however, base rider formula rate plan revenues are only being increased by approximately $4.9 million, leaving an ongoing revenue deficiency of approximately $65.9 million and providing for prospective return on common equity opportunity of approximately 8.38%. Other changes in formula rate plan revenue driven by increases in capacity costs, primarily legacy capacity costs, additions eligible for recovery through the transmission recovery mechanism and distribution recovery mechanism, and higher sales during the test period are offset by reductions in net MISO costs as well as credits for FERC-ordered refunds. Also included in the 2022 test year distribution recovery mechanism revenue requirement is a $6 million credit relating to the distribution recovery mechanism performance accountability standards and requirements. In total, the net increase in formula rate plan revenues, including base formula rate plan revenues inside the formula rate plan bandwidth and subject to the cap, as well as other formula rate plan revenues outside of the bandwidth, is $85.2 million. In August 2023 the LPSC staff filed a list of objections/reservations, including outstanding issues from the test years 2017-2021 formula rate plan filings, the calculation of certain refunds from System Energy, and certain calculations relating to the tax reform adjustment mechanism. Subject to refund and LPSC review, the resulting net increase in formula rate plan revenues of $85.2 million became effective for bills rendered during the first billing cycle of September 2023. 2023 Entergy Louisiana Rate Case and Formula Rate Plan Extension Request In August 2023, Entergy Louisiana filed an application for approval of a regulatory blueprint necessary for it to strengthen the electric grid for the State of Louisiana, which contains a dual-path request to update rates through either: (1) extension of Entergy Louisiana’s current formula rate plan (with certain modifications) for three years (the Rate Mitigation Proposal), which is Entergy Louisiana’s recommended path; or (2) implementation of rates resulting from a cost-of-service study (the Rate Case path). The application complies with Entergy Louisiana’s previous formula rate plan extension order requiring that for Entergy Louisiana to obtain another extension of its formula rate plan that included a rate reset, Entergy Louisiana would need to submit a full cost-of-service/rate case. Entergy Louisiana’s filing supports the need to extend Entergy Louisiana’s formula rate plan with credit supportive mechanisms needed to facilitate investment in the distribution, transmission, and generation functions. The Rate Case path proposes a 2024-2026 test year formula rate plan with an initial revenue requirement increase, net of $17 million of one-time credits, of $430 million and a return on common equity of 10.5%. Depreciation rates would be updated for all asset classes. The Rate Mitigation Proposal proposes a 2023-2025 test year formula rate plan with an expected initial revenue requirement increase, also net of $17 million of one-time credits, of $173 million and a return on common equity of 10.0%. Depreciation rates would be updated only for nuclear assets and would be phased in over three years. Under both paths, Entergy Louisiana’s filing proposes removing the cap on amounts allowed to be recovered through the distribution recovery mechanism and continuing the distribution recovery mechanism performance accountability targets, which tie Entergy Louisiana’s ability to fully recover its distribution recovery mechanism investments to its reliability performance. Entergy Louisiana’s filing also includes new customer-centric programs specifically focused on affordability, such as reducing late fees and certain other fees assessed to customers, lowering additional facilities charge rates, providing eligible low-income seniors with monthly discounts on their electric bill, and adding new voluntary customer options to support new transportation electrification technologies. A status conference was held in October 2023 at which a procedural schedule was adopted that includes a hearing date of August 2024. 2017-2021 Formula Rate Plan Filings In October 2023, Entergy Louisiana and the LPSC staff jointly filed an uncontested stipulated settlement agreement for consideration by the LPSC that would resolve the evaluation of Entergy Louisiana’s formula rate plan for test years 2017, 2018, and 2019 and resolve certain disputed issues for test years 2020 and 2021. If approved by the LPSC, the settlement would result in a one-time cost of service credit to customers of $5.8 million, would allow Entergy Louisiana to retain approximately $6.2 million of excess securitization collection as recovery of a regulatory asset associated with late fees related to the 2016 Baton Rouge flood, and would result in the reversal of a regulatory liability for excess accumulated deferred income taxes recognized in 2017 as a result of the Tax Cuts and Jobs Act. See Note 3 to the financial statements in the Form 10-K for further discussion of the Tax Cuts and Jobs Act. It is anticipated that the settlement will be considered by the LPSC in November 2023. COVID-19 Orders As discussed in the Form 10-K, in April 2020 the LPSC issued an order authorizing utilities to record as a regulatory asset expenses incurred from the suspension of disconnections and collection of late fees imposed by LPSC orders associated with the COVID-19 pandemic. In April 2023, Entergy Louisiana filed an application proposing to utilize approximately $1.6 billion in certain low interest debt to generate earnings to apply toward the reduction of the COVID-19 regulatory asset, as well as to conduct additional outside right-of-way vegetation management activities and to apply to the minor storm reserve account. In that filing, Entergy Louisiana proposed to delay repayment of certain shorter-term first mortgage bonds that were issued to finance storm restoration costs until the costs could be securitized and to invest the funds that otherwise would be used to repay those bonds in the money pool to take advantage of the spread between prevailing interest rates on investments in the money pool and the interest rates on the bonds. The LPSC approved Entergy Louisiana’s requested relief in June 2023 and a subsequent filing will be required to permit the LPSC to review the COVID-19 regulatory asset. As of September 30, 2023, Entergy Louisiana had a regulatory asset of $47.8 million for costs associated with the COVID -19 pandemic. Filings with the MPSC (Entergy Mississippi) Retail Rates 2023 Formula Rate Plan Filing In March 2023, Entergy Mississippi submitted its formula rate plan 2023 test year filing and 2022 look-back filing showing Entergy Mississippi’s earned return on rate base for the historical 2022 calendar year to be below the formula rate plan bandwidth and projected earned return for the 2023 calendar year to be below the formula rate plan bandwidth. The 2023 test year filing shows a $39.8 million rate increase is necessary to reset Entergy Mississippi’s earned return on rate base to the specified point of adjustment of 6.67%, within the formula rate plan bandwidth. The 2022 look-back filing compares actual 2022 results to the approved benchmark return on rate base and reflects the need for a $19.8 million temporary increase in formula rate plan revenues, including the refund of a $1.3 million over-recovery resulting from the demand-side management costs true-up for 2022. In fourth quarter 2022, Entergy Mississippi recorded a regulatory asset of $18.2 million in connection with the look-back feature of the formula rate plan to reflect that the 2022 estimated earned return was below the formula rate plan bandwidth. In accordance with the provisions of the formula rate plan, Entergy Mississippi implemented a $27.9 million interim rate increase, reflecting a cap equal to 2% of 2022 retail revenues, effective in April 2023. In May 2023, Entergy Mississippi and the Mississippi Public Utilities Staff entered into a joint stipulation that confirmed a 2023 test year filing resulting in a total revenue increase of $26.5 million for 2023. Pursuant to the joint stipulation, Entergy Mississippi’s 2022 look-back filing reflected an earned return on rate base of 6.10% in calendar year 2022, which is below the look-back bandwidth, resulting in a $19 million increase in the formula rate plan revenues on an interim basis through June 2024. Entergy Mississippi recorded a regulatory credit of $0.8 million in June 2023 to reflect the increase in the look-back regulatory asset. In addition, certain long-term service agreement and conductor handling costs were authorized for realignment from the formula rate plan to the annual power management and grid modernization riders effective January 2023, resulting in regulatory credits recorded in June 2023 of $4.1 million and $4.3 million, respectively. Also, the amortization of Entergy Mississippi’s COVID-19 bad debt deferral was suspended for calendar year 2023 and will resume in 2024. In June 2023 the MPSC approved the joint stipulation with rates effective in July 2023. Filings with the City Council (Entergy New Orleans) Retail Rates 2023 Formula Rate Plan Filing In April 2023, Entergy New Orleans submitted to the City Council its formula rate plan 2022 test year filing. The 2022 test year evaluation report produced an electric earned return on equity of 7.34% and a gas earned return on equity of 3.52% compared to the authorized return on equity for each of 9.35%. Entergy New Orleans sought approval of a $25.6 million rate increase based on the formula set by the City Council in the 2018 rate case. The formula would result in an increase in authorized electric revenues of $17.4 million and an increase in authorized gas revenues of $8.2 million. Entergy New Orleans also sought to commence collecting $3.4 million in electric revenues that were previously approved by the City Council for collection through the formula rate plan. In July 2023, Entergy New Orleans filed a report to decrease its requested formula rate plan revenues by approximately $0.5 million to account for minor errors discovered after the filing. The City Council advisors issued a report seeking a reduction in the requested formula rate plan revenues of approximately $8.3 million, combined for electric and gas, due to alleged errors. The City Council advisors proposed additional rate mitigation in the amount of $12 million through offsets to the formula rate plan rate increase by certain regulatory liabilities. In September 2023 the City Council approved an agreement to settle the 2023 formula rate plan filing. Effective with the first billing cycle of September 2023, Entergy New Orleans implemented rates reflecting an amount agreed upon by Entergy New Orleans and the City Council, per the approved process for formula rate plan implementation. The agreement provides for a total increase in electric revenues of $10.5 million and a total increase in gas revenues of $6.9 million. The agreement also provides for a minor storm accrual of $0.5 million per year and the distribution of $8.9 million of currently held customer credits to implement the City Council advisors’ mitigation recommendations. Request for Extension and Modification of Formula Rate Plan In September 2023, Entergy New Orleans filed a motion seeking City Council approval of a three-year extension of Entergy New Orleans’s electric and gas formula rate plans. In October 2023 the City Council granted Entergy New Orleans’s request for an extension, subject to minor modifications which included a capital structure not to exceed 55% equity. Filings with the PUCT and Texas Cities (Entergy Texas) Retail Rates 2022 Base Rate Case As discussed in the Form 10-K, in July 2022, Entergy Texas filed a base rate case with the PUCT seeking a net increase in base rates of approximately $131.4 million. The base rate case was based on a 12-month test year ending December 31, 2021. Key drivers of the requested increase were changes in depreciation rates as the result of a depreciation study and an increase in the return on equity. In addition, Entergy Texas included capital additions placed into service for the period of January 1, 2018 through December 31, 2021, including those additions reflected in the then-effective distribution and transmission cost recovery factor riders and the generation cost recovery rider, all of which have been reset to zero as a result of this proceeding. In May 2023, Entergy Texas filed on behalf of the parties an unopposed settlement resolving all issues in the proceeding, except for issues related to electric vehicle charging infrastructure, and Entergy Texas filed an agreed motion for interim rates, subject to refund or surcharge to the extent that the interim rates differ from the final approved rates. The unopposed settlement reflected a net base rate increase to be effective and relate back to December 2022 of $54 million, exclusive of, and incremental to, the costs being realigned from the distribution and transmission cost recovery factor riders and the generation cost recovery rider and $4.8 million of rate case expenses to be recovered through a rider over a period of 36 months. The net base rate increase of $54 million includes updated depreciation rates and a total annual revenue requirement of $14.5 million for the accrual of a self-insured storm reserve and the recovery of the regulatory assets for the pension and postretirement benefits expense deferral, costs associated with the COVID-19 pandemic, and retired non-advanced metering system electric meters. In May 2023 the ALJ with the State Office of Administrative Hearings granted the motion for interim rates, which became effective in June 2023. Additionally, the ALJ remanded the proceeding, except for the issues related to electric vehicle charging infrastructure, to the PUCT to consider the settlement. In June 2023 the ALJ issued a proposal for decision related to the electric vehicle charging infrastructure issues and which noted recent legislation enacted which permits electric utilities to own and operate such infrastructure. The ALJ’s proposal for decision deferred to the PUCT regarding whether it is appropriate for any vertically integrated electric utility, or Entergy Texas specifically, to own electric vehicle charging infrastructure, and in the event that the PUCT decided ownership is permissible, the ALJ recommended approval of the proposed tariff to charge host customers for utility-owned and operated electric vehicle charging infrastructure sited on customer premises and denial of the proposed tariff to temporarily adjust billing demand charges for separately metered electric vehicle charging infrastructure, citing cost-shifting concerns. In July 2023 the parties filed exceptions and replies to exceptions to the proposal for decision. In August 2023 the PUCT issued an order approving the unopposed settlement and also issued an order severing the issues related to electric vehicle charging infrastructure addressed in the ALJ’s proposal for decision to a separate proceeding. Concurrently, Entergy Texas recorded the reversal of $21.9 million of regulatory liabilities to reflect the recognition of certain receipts by Entergy Texas under affiliated PPAs that have been resolved. Following the PUCT’s approval of the unopposed settlement in August 2023, Entergy Texas recorded a regulatory liability of $8.9 million, which reflects the net effects of higher depreciation and amortizations for the relate back period, partially offset by the relate back of base rate revenues that would have been collected had the approved rates been in effect for the period from December 2022 through June 2023, the date the new base rates were implemented on an interim basis. In October 2023, Entergy Texas filed a relate back surcharge rider to collect over six months beginning in January 2024 an additional approximately $24.6 million, which is the revenue requirement associated with the relate back of rates from December 2022 through June 2023, including carrying costs, as authorized by the PUCT’s August 2023 order. A final decision by the PUCT is expected by first quarter 2024. Generation Cost Recovery Rider As discussed in the Form 10-K, in August 2022 the PUCT approved a unanimous settlement agreement adjusting Entergy Texas’s generation cost recovery rider to recover an annual revenue requirement of approximately $92.8 million related to Entergy Texas’s actual investment in the acquisition of the Hardin County Peaking Facility, and rates became effective. In September 2022, Entergy Texas filed a relate-back rider designed to collect over three months an additional approximately $5.7 million, which is the revenue requirement, plus carrying costs, associated with Entergy Texas’s acquisition of Hardin County Peaking Facility from June 2021 through August 2022 when the updated revenue requirement took effect. In April 2023 the PUCT approved Entergy Texas’s as-filed request with rates effective over three months beginning in May 2023. COVID-19 Orders As discussed in the Form 10-K, in March 2020 the PUCT authorized electric utilities to record as a regulatory asset expenses resulting from the effects of the COVID-19 pandemic. Pursuant to the August 2023 PUCT approval of the unopposed settlement in Entergy Texas’s 2022 base rate case proceeding, the base rate increase of $54 million includes an annual revenue requirement of $3.4 million related to recovery of the regulatory asset for costs associated with the COVID-19 pandemic. Entergy Texas began recovery of the regulatory asset with the interim increase in the annual base rate effective in June 2023. Entergy Arkansas Opportunity Sales Proceeding See Note 2 to the financial statements in the Form 10-K for discussion of the Entergy Arkansas opportunity sales proceeding. As discussed in the Form 10-K, in January 2023, Arkansas Electric Energy Consumers, Inc., an industrial customer association, filed a notice of appeal of the U.S. District Court for the Eastern District of Arkansas’s order denying its motion to intervene to the United States Court of Appeals for the Eighth Circuit and a motion with the district court to stay the proceedings pending the appeal, which was denied. In February 2023, Arkansas Electric Energy Consumers, Inc. filed a motion with the United States Court of Appeals for the Eighth District to stay the proceedings pending the appeal, which also was denied. The trial was held in February 2023. Following the trial, Entergy Arkansas filed a motion with the United States Court of Appeals for the Eighth District to expedite the appeal filed by Arkansas Electric Energy Consumers, Inc. The United States Court of Appeals for the Eighth District granted Entergy Arkansas’s request, and oral arguments were held in June 2023. In August 2023 the United States Court of Appeals for the Eighth District denied Arkansas Electric Energy Consumers, Inc.’s motion to intervene. An order from the district court is pending. Complaints Against System Energy See Note 2 to the financial statements in the Form 10-K for information regarding pending complaints against System Energy. System Energy and the Unit Power Sales Agreement are currently the subject of several litigation proceedings at the FERC, including challenges with respect to System Energy’s authorized return on equity and capital structure, renewal of its sale-leaseback arrangement, treatment of uncertain tax positions, a broader investigation of rates under the Unit Power Sales Agreement, and two prudence complaints, one challenging the extended power uprate completed at Grand Gulf in 2012 and the operation and management of Grand Gulf, particularly in the 2016-2020 time period, and the second challenging the operation and management of Grand Gulf in the 2021-2022 time period. The claims in these proceedings include claims for refunds and claims for rate adjustments; the aggregate amount of refunds claimed in these proceedings substantially exceeds the net book value of System Energy. The settlement in principle with the APSC described in “ System Energy Settlement with the APSC ” below, if approved by the FERC, will substantially reduce the aggregate amount of this exposure. In the event of an adverse decision in one or more of these proceedings requiring the payment of substantial additional refunds, System Energy would be required to seek financing to pay such refunds which may not be available on terms acceptable to System Energy, or may not be available at all, when required. The following are updates to that discussion. Return on Equity and Capital Structure Complaints As discussed in the Form 10-K, in March 2021 the FERC ALJ issued an initial decision in the proceeding initiated by the LPSC, the MPSC, the APSC, and the City Council against System Energy regarding the return on equity component of the Unit Power Sales Agreement. With regard to System Energy’s authorized return on equity, the ALJ determined that the existing return on equity of 10.94% is no longer just and reasonable, and that the replacement authorized return on equity, based on application of the Opinion No. 569-A methodology, should be 9.32%. The ALJ further determined that System Energy should pay refunds for a fifteen-month refund period (January 2017-April 2018) based on the difference between the current return on equity and the replacement authorized return on
System Energy [Member]
Rate and Regulatory Matters	RATE AND REGULATORY MATTERS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Regulatory Assets and Regulatory Liabilities See Note 2 to the financial statements in the Form 10-K for information regarding regulatory assets and regulatory liabilities in the Utility business presented on the balance sheets of Entergy and the Registrant Subsidiaries. The following are updates to that discussion. Regulatory activity regarding the Tax Cuts and Jobs Act System Energy As discussed in the Form 10-K, in a filing made with the FERC in March 2018, System Energy proposed revisions to the Unit Power Sales Agreement to reflect the effects of the Tax Cuts and Jobs Act. In July 2020 the presiding ALJ in the proceeding issued an initial decision finding that there is an additional $147 million in unprotected excess accumulated deferred income taxes related to System Energy’s uncertain decommissioning tax deduction. In December 2022 the FERC issued an order addressing the ALJ’s initial decision and denying System Energy’s motion to vacate the initial decision. The FERC disagreed with the ALJ’s determination that $147 million should be credited to customers in the same manner as the excess accumulated deferred income taxes addressed in System Energy’s March 2018 filing, which had included a stated amount of excess accumulated deferred income taxes to be returned pursuant to a specified methodology and had not included any excess accumulated deferred income taxes associated with the decommissioning tax position. Instead, the FERC ordered System Energy to compute the amount of excess accumulated deferred income taxes associated with the decommissioning tax position with consideration for the resolution of the tax position by the IRS. In February 2023, System Energy made the required filing with the FERC. In June 2023 the FERC issued a deficiency letter requesting additional information about the IRS’s resolution of the tax position for 2016 and 2017. In July 2023, System Energy provided the additional information. Fuel and purchased power cost recovery Entergy Arkansas See Note 1 to the financial statements herein for discussion of the write-off in third quarter 2023 of Entergy Arkansas’s $68.9 million regulatory asset for deferred fuel related to the ANO stator incident as a result of a commitment, made in October 2023, by Entergy Arkansas to the APSC to make a filing to forgo its opportunity to seek recovery of the incremental fuel and purchased energy expense resulting from the ANO stator incident. Energy Cost Recovery Rider As discussed in the Form 10-K, in March 2021, Entergy Arkansas filed its annual redetermination of its energy cost rate pursuant to the energy cost recovery rider, which included an adjustment to account for a portion of the increased fuel costs resulting from the February 2021 winter storms. In February 2023 the APSC issued orders initiating proceedings with the utilities under its jurisdiction to address the prudence of costs incurred and appropriate cost allocation of the February 2021 winter storms. With respect to any prudence review of Entergy Arkansas fuel costs, as part of the APSC’s draft report issued in its February 2021 winter storms investigation docket, the APSC included findings that the load shedding plans of the investor-owned utilities and some cooperatives were appropriate and comprehensive, and, further, that Entergy Arkansas’s emergency plan was comprehensive and had a multilayered approach supported by a system-wide response plan, which is considered an industry standard. In September 2023 the APSC issued an order in Entergy Arkansas's company-specific proceeding and found that Entergy Arkansas’s practices during the winter storms were prudent. In March 2023, Entergy Arkansas filed its annual redetermination of its energy cost rate pursuant to the energy cost recovery rider, which reflected an increase from $0.01639 per kWh to $0.01883 per kWh. The primary reason for the rate increase is a large under-recovered balance as a result of higher natural gas prices in 2022 and a $32 million deferral related to the February 2021 winter storms consistent with the APSC general staff’s request in 2022. The under-recovered balance included in the filing was partially offset by the proceeds of the $41.7 million refund that System Energy made to Entergy Arkansas in January 2023 related to the sale-leaseback renewal costs and depreciation litigation as calculated in System Energy’s January 2023 compliance report filed with the FERC. The redetermined rate of $0.01883 per kWh became effective with the first billing cycle in April 2023 through the normal operation of the tariff. Entergy Louisiana As discussed in the Form 10-K, in March 2021 the LPSC staff provided notice of an audit of Entergy Louisiana’s purchased gas adjustment clause filings covering the period January 2018 through December 2020. The audit includes a review of the reasonableness of charges flowed through Entergy Louisiana’s purchased gas adjustment clause for that period. In August 2023 the LPSC submitted its audit report and found that materially all costs recovered through the purchased gas adjustment filings were reasonable and eligible for recovery through the purchased gas adjustment clause. Entergy Mississippi In June 2023 the MPSC approved the joint stipulation agreement between Entergy Mississippi and the Mississippi Public Utilities Staff for Entergy Mississippi’s 2023 formula rate plan filing. The stipulation directed Entergy Mississippi to make a compliance filing to revise its power management cost adjustment factor, to revise its grid modernization cost adjustment factor, and to include a revision to reduce the net energy cost factor to a level necessary to reflect an average natural gas price of $4.50 per MMBtu. The MPSC approved the compliance filing in June 2023, effective for July 2023 bills. See “ Retail Rate Proceedings - Filings with the MPSC (Entergy Mississippi) - Retail Rates - 2023 Formula Rate Plan Filing” below for further discussion of the 2023 formula rate plan filing and the joint stipulation agreement. Entergy Texas As discussed in the Form 10-K, in September 2022, Entergy Texas filed an application with the PUCT to reconcile its fuel and purchased power costs for the period from April 2019 through March 2022. During the reconciliation period, Entergy Texas incurred approximately $1.7 billion in eligible fuel and purchased power expenses, net of certain revenues credited to such expenses and other adjustments. As of the end of the reconciliation period, Entergy Texas’s cumulative under-recovery balance was approximately $103.1 million, including interest, which Entergy Texas requested authority to carry over as the beginning balance for the subsequent reconciliation period beginning April 2022, pending future surcharges or refunds as approved by the PUCT. In November 2022 the PUCT referred the proceeding to the State Office of Administrative Hearings. In March 2023 municipal intervenors filed testimony proposing a $5.2 million disallowance for fuel purchased during Winter Storm Uri. The PUCT staff proposed no disallowance. Entergy Texas filed rebuttal testimony in April 2023. In May 2023, Entergy Texas filed, and the ALJ with the State Office of Administrative Hearings granted, a joint motion to abate the proceeding to give parties additional time to finalize a settlement and cancelling the hearing on the merits previously scheduled for May 2023. In July 2023, Entergy Texas filed an unopposed settlement, supporting testimony, and an agreed motion to admit evidence and remand the proceeding to the PUCT. Pursuant to the unopposed settlement, Entergy Texas would receive no disallowance of fuel costs incurred over the three-year reconciliation period and retain $9.3 million in margins from off-system sales made during the reconciliation period, resulting in a cumulative under-recovery balance of approximately $99.7 million, including interest, as of the end of the reconciliation period. In July 2023 the ALJ with the State Office of Administrative Hearings granted the motion to admit evidence and remanded the proceeding to the PUCT for consideration of the unopposed settlement. The PUCT approved the settlement in September 2023. Retail Rate Proceedings See Note 2 to the financial statements in the Form 10-K for information regarding retail rate proceedings involving the Utility operating companies. The following are updates to that discussion. Filings with the APSC (Entergy Arkansas) Retail Rates 2023 Formula Rate Plan Filing In July 2023, Entergy Arkansas filed with the APSC its 2023 formula rate plan filing to set its formula rate for the 2024 calendar year. The filing contained an evaluation of Entergy Arkansas’s earnings for the projected year 2024 and a netting adjustment for the historical year 2022. The filing showed that Entergy Arkansas’s earned rate of return on common equity for the 2024 projected year is 8.11% resulting in a revenue deficiency of $80.5 million. The earned rate of return on common equity for the 2022 historical year was 7.29% resulting in a $49.8 million netting adjustment. The total proposed revenue change for the 2024 projected year and 2022 historical year netting adjustment is $130.3 million. By operation of the formula rate plan, Entergy Arkansas’s recovery of the revenue requirement is subject to a four percent annual revenue constraint. Because Entergy Arkansas’s revenue requirement in this filing exceeded the constraint, the resulting increase was limited to $88.6 million. The APSC general staff and intervenors filed their errors and objections in October 2023, proposing certain adjustments, including the APSC general staff’s update to annual filing year revenues which lowers the constraint to $87.7 million. Entergy Arkansas filed its rebuttal in October 2023. In October 2023, Entergy Arkansas filed with the APSC a settlement agreement reached with other parties resolving all issues in the proceeding, none of which affected Entergy Arkansas’s requested recovery up to the cap constraint of $87.7 million. The settlement agreement is pending the APSC’s approval. COVID-19 Orders See Note 2 to the financial statements in the Form 10-K for discussion of APSC orders issued in light of the COVID-19 pandemic. In its 2023 formula rate plan filing, Entergy Arkansas proposed to amortize the COVID-19 regulatory asset over a ten-year period. No party opposed Entergy Arkansas’s request. As of September 30, 2023, Entergy Arkansas had a regulatory asset of $39 million for costs associated with the COVID-19 pandemic. Filings with the LPSC (Entergy Louisiana) Retail Rates - Electric 2022 Formula Rate Plan Filing In May 2023, Entergy Louisiana filed its formula rate plan evaluation report for its 2022 calendar year operations. The 2022 test year evaluation report produced an earned return on common equity of 8.33%, requiring an approximately $70.7 million increase to base rider revenue. Due to a cap for the 2021 and 2022 test years, however, base rider formula rate plan revenues are only being increased by approximately $4.9 million, leaving an ongoing revenue deficiency of approximately $65.9 million and providing for prospective return on common equity opportunity of approximately 8.38%. Other changes in formula rate plan revenue driven by increases in capacity costs, primarily legacy capacity costs, additions eligible for recovery through the transmission recovery mechanism and distribution recovery mechanism, and higher sales during the test period are offset by reductions in net MISO costs as well as credits for FERC-ordered refunds. Also included in the 2022 test year distribution recovery mechanism revenue requirement is a $6 million credit relating to the distribution recovery mechanism performance accountability standards and requirements. In total, the net increase in formula rate plan revenues, including base formula rate plan revenues inside the formula rate plan bandwidth and subject to the cap, as well as other formula rate plan revenues outside of the bandwidth, is $85.2 million. In August 2023 the LPSC staff filed a list of objections/reservations, including outstanding issues from the test years 2017-2021 formula rate plan filings, the calculation of certain refunds from System Energy, and certain calculations relating to the tax reform adjustment mechanism. Subject to refund and LPSC review, the resulting net increase in formula rate plan revenues of $85.2 million became effective for bills rendered during the first billing cycle of September 2023. 2023 Entergy Louisiana Rate Case and Formula Rate Plan Extension Request In August 2023, Entergy Louisiana filed an application for approval of a regulatory blueprint necessary for it to strengthen the electric grid for the State of Louisiana, which contains a dual-path request to update rates through either: (1) extension of Entergy Louisiana’s current formula rate plan (with certain modifications) for three years (the Rate Mitigation Proposal), which is Entergy Louisiana’s recommended path; or (2) implementation of rates resulting from a cost-of-service study (the Rate Case path). The application complies with Entergy Louisiana’s previous formula rate plan extension order requiring that for Entergy Louisiana to obtain another extension of its formula rate plan that included a rate reset, Entergy Louisiana would need to submit a full cost-of-service/rate case. Entergy Louisiana’s filing supports the need to extend Entergy Louisiana’s formula rate plan with credit supportive mechanisms needed to facilitate investment in the distribution, transmission, and generation functions. The Rate Case path proposes a 2024-2026 test year formula rate plan with an initial revenue requirement increase, net of $17 million of one-time credits, of $430 million and a return on common equity of 10.5%. Depreciation rates would be updated for all asset classes. The Rate Mitigation Proposal proposes a 2023-2025 test year formula rate plan with an expected initial revenue requirement increase, also net of $17 million of one-time credits, of $173 million and a return on common equity of 10.0%. Depreciation rates would be updated only for nuclear assets and would be phased in over three years. Under both paths, Entergy Louisiana’s filing proposes removing the cap on amounts allowed to be recovered through the distribution recovery mechanism and continuing the distribution recovery mechanism performance accountability targets, which tie Entergy Louisiana’s ability to fully recover its distribution recovery mechanism investments to its reliability performance. Entergy Louisiana’s filing also includes new customer-centric programs specifically focused on affordability, such as reducing late fees and certain other fees assessed to customers, lowering additional facilities charge rates, providing eligible low-income seniors with monthly discounts on their electric bill, and adding new voluntary customer options to support new transportation electrification technologies. A status conference was held in October 2023 at which a procedural schedule was adopted that includes a hearing date of August 2024. 2017-2021 Formula Rate Plan Filings In October 2023, Entergy Louisiana and the LPSC staff jointly filed an uncontested stipulated settlement agreement for consideration by the LPSC that would resolve the evaluation of Entergy Louisiana’s formula rate plan for test years 2017, 2018, and 2019 and resolve certain disputed issues for test years 2020 and 2021. If approved by the LPSC, the settlement would result in a one-time cost of service credit to customers of $5.8 million, would allow Entergy Louisiana to retain approximately $6.2 million of excess securitization collection as recovery of a regulatory asset associated with late fees related to the 2016 Baton Rouge flood, and would result in the reversal of a regulatory liability for excess accumulated deferred income taxes recognized in 2017 as a result of the Tax Cuts and Jobs Act. See Note 3 to the financial statements in the Form 10-K for further discussion of the Tax Cuts and Jobs Act. It is anticipated that the settlement will be considered by the LPSC in November 2023. COVID-19 Orders As discussed in the Form 10-K, in April 2020 the LPSC issued an order authorizing utilities to record as a regulatory asset expenses incurred from the suspension of disconnections and collection of late fees imposed by LPSC orders associated with the COVID-19 pandemic. In April 2023, Entergy Louisiana filed an application proposing to utilize approximately $1.6 billion in certain low interest debt to generate earnings to apply toward the reduction of the COVID-19 regulatory asset, as well as to conduct additional outside right-of-way vegetation management activities and to apply to the minor storm reserve account. In that filing, Entergy Louisiana proposed to delay repayment of certain shorter-term first mortgage bonds that were issued to finance storm restoration costs until the costs could be securitized and to invest the funds that otherwise would be used to repay those bonds in the money pool to take advantage of the spread between prevailing interest rates on investments in the money pool and the interest rates on the bonds. The LPSC approved Entergy Louisiana’s requested relief in June 2023 and a subsequent filing will be required to permit the LPSC to review the COVID-19 regulatory asset. As of September 30, 2023, Entergy Louisiana had a regulatory asset of $47.8 million for costs associated with the COVID -19 pandemic. Filings with the MPSC (Entergy Mississippi) Retail Rates 2023 Formula Rate Plan Filing In March 2023, Entergy Mississippi submitted its formula rate plan 2023 test year filing and 2022 look-back filing showing Entergy Mississippi’s earned return on rate base for the historical 2022 calendar year to be below the formula rate plan bandwidth and projected earned return for the 2023 calendar year to be below the formula rate plan bandwidth. The 2023 test year filing shows a $39.8 million rate increase is necessary to reset Entergy Mississippi’s earned return on rate base to the specified point of adjustment of 6.67%, within the formula rate plan bandwidth. The 2022 look-back filing compares actual 2022 results to the approved benchmark return on rate base and reflects the need for a $19.8 million temporary increase in formula rate plan revenues, including the refund of a $1.3 million over-recovery resulting from the demand-side management costs true-up for 2022. In fourth quarter 2022, Entergy Mississippi recorded a regulatory asset of $18.2 million in connection with the look-back feature of the formula rate plan to reflect that the 2022 estimated earned return was below the formula rate plan bandwidth. In accordance with the provisions of the formula rate plan, Entergy Mississippi implemented a $27.9 million interim rate increase, reflecting a cap equal to 2% of 2022 retail revenues, effective in April 2023. In May 2023, Entergy Mississippi and the Mississippi Public Utilities Staff entered into a joint stipulation that confirmed a 2023 test year filing resulting in a total revenue increase of $26.5 million for 2023. Pursuant to the joint stipulation, Entergy Mississippi’s 2022 look-back filing reflected an earned return on rate base of 6.10% in calendar year 2022, which is below the look-back bandwidth, resulting in a $19 million increase in the formula rate plan revenues on an interim basis through June 2024. Entergy Mississippi recorded a regulatory credit of $0.8 million in June 2023 to reflect the increase in the look-back regulatory asset. In addition, certain long-term service agreement and conductor handling costs were authorized for realignment from the formula rate plan to the annual power management and grid modernization riders effective January 2023, resulting in regulatory credits recorded in June 2023 of $4.1 million and $4.3 million, respectively. Also, the amortization of Entergy Mississippi’s COVID-19 bad debt deferral was suspended for calendar year 2023 and will resume in 2024. In June 2023 the MPSC approved the joint stipulation with rates effective in July 2023. Filings with the City Council (Entergy New Orleans) Retail Rates 2023 Formula Rate Plan Filing In April 2023, Entergy New Orleans submitted to the City Council its formula rate plan 2022 test year filing. The 2022 test year evaluation report produced an electric earned return on equity of 7.34% and a gas earned return on equity of 3.52% compared to the authorized return on equity for each of 9.35%. Entergy New Orleans sought approval of a $25.6 million rate increase based on the formula set by the City Council in the 2018 rate case. The formula would result in an increase in authorized electric revenues of $17.4 million and an increase in authorized gas revenues of $8.2 million. Entergy New Orleans also sought to commence collecting $3.4 million in electric revenues that were previously approved by the City Council for collection through the formula rate plan. In July 2023, Entergy New Orleans filed a report to decrease its requested formula rate plan revenues by approximately $0.5 million to account for minor errors discovered after the filing. The City Council advisors issued a report seeking a reduction in the requested formula rate plan revenues of approximately $8.3 million, combined for electric and gas, due to alleged errors. The City Council advisors proposed additional rate mitigation in the amount of $12 million through offsets to the formula rate plan rate increase by certain regulatory liabilities. In September 2023 the City Council approved an agreement to settle the 2023 formula rate plan filing. Effective with the first billing cycle of September 2023, Entergy New Orleans implemented rates reflecting an amount agreed upon by Entergy New Orleans and the City Council, per the approved process for formula rate plan implementation. The agreement provides for a total increase in electric revenues of $10.5 million and a total increase in gas revenues of $6.9 million. The agreement also provides for a minor storm accrual of $0.5 million per year and the distribution of $8.9 million of currently held customer credits to implement the City Council advisors’ mitigation recommendations. Request for Extension and Modification of Formula Rate Plan In September 2023, Entergy New Orleans filed a motion seeking City Council approval of a three-year extension of Entergy New Orleans’s electric and gas formula rate plans. In October 2023 the City Council granted Entergy New Orleans’s request for an extension, subject to minor modifications which included a capital structure not to exceed 55% equity. Filings with the PUCT and Texas Cities (Entergy Texas) Retail Rates 2022 Base Rate Case As discussed in the Form 10-K, in July 2022, Entergy Texas filed a base rate case with the PUCT seeking a net increase in base rates of approximately $131.4 million. The base rate case was based on a 12-month test year ending December 31, 2021. Key drivers of the requested increase were changes in depreciation rates as the result of a depreciation study and an increase in the return on equity. In addition, Entergy Texas included capital additions placed into service for the period of January 1, 2018 through December 31, 2021, including those additions reflected in the then-effective distribution and transmission cost recovery factor riders and the generation cost recovery rider, all of which have been reset to zero as a result of this proceeding. In May 2023, Entergy Texas filed on behalf of the parties an unopposed settlement resolving all issues in the proceeding, except for issues related to electric vehicle charging infrastructure, and Entergy Texas filed an agreed motion for interim rates, subject to refund or surcharge to the extent that the interim rates differ from the final approved rates. The unopposed settlement reflected a net base rate increase to be effective and relate back to December 2022 of $54 million, exclusive of, and incremental to, the costs being realigned from the distribution and transmission cost recovery factor riders and the generation cost recovery rider and $4.8 million of rate case expenses to be recovered through a rider over a period of 36 months. The net base rate increase of $54 million includes updated depreciation rates and a total annual revenue requirement of $14.5 million for the accrual of a self-insured storm reserve and the recovery of the regulatory assets for the pension and postretirement benefits expense deferral, costs associated with the COVID-19 pandemic, and retired non-advanced metering system electric meters. In May 2023 the ALJ with the State Office of Administrative Hearings granted the motion for interim rates, which became effective in June 2023. Additionally, the ALJ remanded the proceeding, except for the issues related to electric vehicle charging infrastructure, to the PUCT to consider the settlement. In June 2023 the ALJ issued a proposal for decision related to the electric vehicle charging infrastructure issues and which noted recent legislation enacted which permits electric utilities to own and operate such infrastructure. The ALJ’s proposal for decision deferred to the PUCT regarding whether it is appropriate for any vertically integrated electric utility, or Entergy Texas specifically, to own electric vehicle charging infrastructure, and in the event that the PUCT decided ownership is permissible, the ALJ recommended approval of the proposed tariff to charge host customers for utility-owned and operated electric vehicle charging infrastructure sited on customer premises and denial of the proposed tariff to temporarily adjust billing demand charges for separately metered electric vehicle charging infrastructure, citing cost-shifting concerns. In July 2023 the parties filed exceptions and replies to exceptions to the proposal for decision. In August 2023 the PUCT issued an order approving the unopposed settlement and also issued an order severing the issues related to electric vehicle charging infrastructure addressed in the ALJ’s proposal for decision to a separate proceeding. Concurrently, Entergy Texas recorded the reversal of $21.9 million of regulatory liabilities to reflect the recognition of certain receipts by Entergy Texas under affiliated PPAs that have been resolved. Following the PUCT’s approval of the unopposed settlement in August 2023, Entergy Texas recorded a regulatory liability of $8.9 million, which reflects the net effects of higher depreciation and amortizations for the relate back period, partially offset by the relate back of base rate revenues that would have been collected had the approved rates been in effect for the period from December 2022 through June 2023, the date the new base rates were implemented on an interim basis. In October 2023, Entergy Texas filed a relate back surcharge rider to collect over six months beginning in January 2024 an additional approximately $24.6 million, which is the revenue requirement associated with the relate back of rates from December 2022 through June 2023, including carrying costs, as authorized by the PUCT’s August 2023 order. A final decision by the PUCT is expected by first quarter 2024. Generation Cost Recovery Rider As discussed in the Form 10-K, in August 2022 the PUCT approved a unanimous settlement agreement adjusting Entergy Texas’s generation cost recovery rider to recover an annual revenue requirement of approximately $92.8 million related to Entergy Texas’s actual investment in the acquisition of the Hardin County Peaking Facility, and rates became effective. In September 2022, Entergy Texas filed a relate-back rider designed to collect over three months an additional approximately $5.7 million, which is the revenue requirement, plus carrying costs, associated with Entergy Texas’s acquisition of Hardin County Peaking Facility from June 2021 through August 2022 when the updated revenue requirement took effect. In April 2023 the PUCT approved Entergy Texas’s as-filed request with rates effective over three months beginning in May 2023. COVID-19 Orders As discussed in the Form 10-K, in March 2020 the PUCT authorized electric utilities to record as a regulatory asset expenses resulting from the effects of the COVID-19 pandemic. Pursuant to the August 2023 PUCT approval of the unopposed settlement in Entergy Texas’s 2022 base rate case proceeding, the base rate increase of $54 million includes an annual revenue requirement of $3.4 million related to recovery of the regulatory asset for costs associated with the COVID-19 pandemic. Entergy Texas began recovery of the regulatory asset with the interim increase in the annual base rate effective in June 2023. Entergy Arkansas Opportunity Sales Proceeding See Note 2 to the financial statements in the Form 10-K for discussion of the Entergy Arkansas opportunity sales proceeding. As discussed in the Form 10-K, in January 2023, Arkansas Electric Energy Consumers, Inc., an industrial customer association, filed a notice of appeal of the U.S. District Court for the Eastern District of Arkansas’s order denying its motion to intervene to the United States Court of Appeals for the Eighth Circuit and a motion with the district court to stay the proceedings pending the appeal, which was denied. In February 2023, Arkansas Electric Energy Consumers, Inc. filed a motion with the United States Court of Appeals for the Eighth District to stay the proceedings pending the appeal, which also was denied. The trial was held in February 2023. Following the trial, Entergy Arkansas filed a motion with the United States Court of Appeals for the Eighth District to expedite the appeal filed by Arkansas Electric Energy Consumers, Inc. The United States Court of Appeals for the Eighth District granted Entergy Arkansas’s request, and oral arguments were held in June 2023. In August 2023 the United States Court of Appeals for the Eighth District denied Arkansas Electric Energy Consumers, Inc.’s motion to intervene. An order from the district court is pending. Complaints Against System Energy See Note 2 to the financial statements in the Form 10-K for information regarding pending complaints against System Energy. System Energy and the Unit Power Sales Agreement are currently the subject of several litigation proceedings at the FERC, including challenges with respect to System Energy’s authorized return on equity and capital structure, renewal of its sale-leaseback arrangement, treatment of uncertain tax positions, a broader investigation of rates under the Unit Power Sales Agreement, and two prudence complaints, one challenging the extended power uprate completed at Grand Gulf in 2012 and the operation and management of Grand Gulf, particularly in the 2016-2020 time period, and the second challenging the operation and management of Grand Gulf in the 2021-2022 time period. The claims in these proceedings include claims for refunds and claims for rate adjustments; the aggregate amount of refunds claimed in these proceedings substantially exceeds the net book value of System Energy. The settlement in principle with the APSC described in “ System Energy Settlement with the APSC ” below, if approved by the FERC, will substantially reduce the aggregate amount of this exposure. In the event of an adverse decision in one or more of these proceedings requiring the payment of substantial additional refunds, System Energy would be required to seek financing to pay such refunds which may not be available on terms acceptable to System Energy, or may not be available at all, when required. The following are updates to that discussion. Return on Equity and Capital Structure Complaints As discussed in the Form 10-K, in March 2021 the FERC ALJ issued an initial decision in the proceeding initiated by the LPSC, the MPSC, the APSC, and the City Council against System Energy regarding the return on equity component of the Unit Power Sales Agreement. With regard to System Energy’s authorized return on equity, the ALJ determined that the existing return on equity of 10.94% is no longer just and reasonable, and that the replacement authorized return on equity, based on application of the Opinion No. 569-A methodology, should be 9.32%. The ALJ further determined that System Energy should pay refunds for a fifteen-month refund period (January 2017-April 2018) based on the difference between the current return on equity and the replacement authorized return on

Equity

Equity	9 Months Ended
Equity	Sep. 30, 2023
Equity	EQUITY (Entergy Corporation and Entergy Louisiana) Common Stock Earnings per Share The following table presents Entergy’s basic and diluted earnings per share calculations included on the consolidated income statements: For the Three Months Ended September 30, 2023 2022 (In Millions, Except Per Share Data) $/share $/share Net income attributable to Entergy Corporation $666.8 $560.6 Basic shares and earnings per average common share 211.5 $3.15 203.4 $2.76 Average dilutive effect of: Stock options 0.2 — 0.5 (0.01) Other equity plans 0.5 (0.01) 0.6 (0.01) Equity forwards — — 0.1 — Diluted shares and earnings per average common shares 212.2 $3.14 204.6 $2.74 The number of stock options not included in the calculation of diluted common shares outstanding due to their antidilutive effect was 1,305,354 options for the three months ended September 30, 2023 and 926,403 options for the three months ended September 30, 2022. The following table presents Entergy’s basic and diluted earnings per share calculations included on the consolidated income statements: For the Nine Months Ended September 30, 2023 2022 (In Millions, Except Per Share Data) $/share $/share Net income attributable to Entergy Corporation $1,368.9 $996.7 Basic shares and earnings per average common share 211.4 $6.47 203.3 $4.90 Average dilutive effect of: Stock options 0.3 (0.01) 0.5 (0.01) Other equity plans 0.5 (0.01) 0.5 (0.01) Equity forwards — — 0.1 — Diluted shares and earnings per average common shares 212.2 $6.45 204.4 $4.88 The number of stock options not included in the calculation of diluted common shares outstanding due to their antidilutive effect was 1,138,384 options for the nine months ended September 30, 2023 and 937,350 options for the nine months ended September 30, 2022. Entergy’s stock options and other equity compensation plans are discussed in Note 5 to the financial statements herein and in Note 12 to the financial statements in the Form 10-K. Dividends declared per common share were $1.07 for the three months ended September 30, 2023 and $1.01 for the three months ended September 30, 2022. Dividends declared per common share were $3.21 for the nine months ended September 30, 2023 and $3.03 for the nine months ended September 30, 2022. Equity Distribution Program In January 2021, Entergy entered into an equity distribution sales agreement with several counterparties establishing an at the market equity distribution program, pursuant to which Entergy may offer and sell from time to time shares of its common stock. The sales agreement provides that, in addition to the issuance and sale of shares of Entergy common stock, Entergy may enter into forward sale agreements for the sale of its common stock. The aggregate number of shares of common stock sold under this sales agreement and under any forward sale agreement may not exceed an aggregate gross sales price of $2 billion. As of September 30, 2023, shares at an aggregate gross sales price of approximately $1,126 million have been sold under the at the market equity distribution program. During the nine months ended September 30, 2023 and 2022, there were no shares of common stock issued under the at the market equity distribution program. In March, June, and September 2022, Entergy entered into forward sale agreements for 1,538,010 shares, 2,124,086 shares, and 1,666,172 shares of common stock, respectively. No amounts were recorded on Entergy’s balance sheet with respect to the equity offering until settlements of the equity forward sale agreements occurred in November 2022. The forward sale agreements required Entergy to, at its election prior to September 29, 2023 for the March 2022 agreements and prior to December 29, 2023 for the June and September agreements, either (i) physically settle the transactions by issuing the total of 1,538,010 shares, 2,124,086 shares, and 1,666,172 shares, respectively, of its common stock to the forward counterparties in exchange for net proceeds at the then-applicable forward sale price specified by the agreements (initially approximately $108.12, $116.94, and $115.46 per share, respectively) or (ii) net settle the transactions in whole or in part through the delivery or receipt of cash or shares. The forward sale price is subject to adjustment on a daily basis based on a floating interest rate factor and will decrease by other fixed amounts specified in the agreements. In connection with the forward sale agreements, the forward seller, or its affiliates, borrowed from third parties and sold 1,538,010 shares, 2,124,086 shares, and 1,666,172 shares, respectively, of Entergy Corporation’s common stock. The gross sales price of these shares totaled approximately $168 million, $250.9 million, and $194.2 million, respectively. In connection with the sales of these shares, Entergy paid the forward sellers fees of approximately $1.7 million, $2.5 million, and $1.9 million, respectively, which have not been deducted from the gross sales prices. Entergy did not receive any proceeds from such sales of borrowed shares. In November 2022, Entergy physically settled its obligations under the then-outstanding forward sale agreements by delivering 7,688,419 shares of common stock in exchange for cash proceeds of $853.3 million. See Note 7 to the financial statements in the Form 10-K for discussion of the common stock issued and forward sale agreements settled under the at the market equity distribution program. In June 2023, Entergy entered into forward sale agreements for 102,995 shares and 365,307 shares of common stock. No amounts have been or will be recorded on Entergy’s balance sheet with respect to the equity offerings until settlements of the equity forward sale agreements occur. The forward sale agreements require Entergy to, at its election prior to May 31, 2024 or June 28, 2024, respectively, either (i) physically settle the transactions by issuing the total of 102,995 shares and 365,307 shares, respectively, of its common stock to the forward counterparty in exchange for net proceeds at the then-applicable forward sale price specified by the agreement (initially approximately $101.36 and $101.39 per share, respectively) or (ii) net settle the transaction in whole or in part through the delivery or receipt of cash or shares. Each forward sale price is subject to adjustment on a daily basis based on a floating interest rate factor and will decrease by other fixed amounts specified in the agreement. In connection with the forward sale agreements, the forward seller, or its affiliates, borrowed from third parties and sold 102,995 shares and 365,307 shares, respectively, of Entergy Corporation’s common stock. The gross sales price of these shares totaled approximately $10.5 million and $37.4 million, respectively. In connection with the sale of these shares, Entergy paid the forward sellers fees of approximately $0.1 million and $0.4 million, respectively, which have not been deducted from the gross sales price. Entergy did not receive any proceeds from such sales of borrowed shares. Until settlement of the forward sale agreements, earnings per share dilution resulting from the agreements, if any, will be determined under the treasury stock method. Share dilution occurs when the average market price of Entergy’s common stock is higher than the average forward sales price. For the nine months ended September 30, 2023 and 2022, 468,302 shares and 4,757,308 shares, respectively, under the forward sale agreements were not included in the calculation of diluted earnings per share because their effect would have been antidilutive. Treasury Stock During the nine months ended September 30, 2023, Entergy Corporation issued 295,304 shares of its previously repurchased common stock to satisfy stock option exercises, vesting of shares of restricted stock, and other stock-based awards. Entergy Corporation did not repurchase any of its common stock during the nine months ended September 30, 2023. Retained Earnings On October 27, 2023, Entergy Corporation’s Board of Directors declared a common stock dividend of $1.13 per share, payable on December 1, 2023 to holders of record as of November 14, 2023. Comprehensive Income Accumulated other comprehensive income (loss) is included in the equity section of the balance sheets of Entergy and Entergy Louisiana. The following table presents changes in accumulated other comprehensive income (loss) for Entergy for the three months ended September 30, 2023: Pension and Other Postretirement Liabilities (In Thousands) Beginning balance, July 1, 2023 ($193,019) Amounts reclassified from accumulated other comprehensive income (loss) (2,434) Net other comprehensive income (loss) for the period (2,434) Ending balance, September 30, 2023 ($195,453) The following table presents changes in accumulated other comprehensive income (loss) for Entergy for the three months ended September 30, 2022 by component: Cash flow Pension Net Total (In Thousands) Beginning balance, July 1, 2022 ($987) ($324,274) $1,223 ($324,038) Other comprehensive income (loss) before reclassifications (14) — (1,223) (1,237) Amounts reclassified from accumulated other comprehensive income 38 11,867 — 11,905 Net other comprehensive income (loss) for the period 24 11,867 (1,223) 10,668 Ending balance, September 30, 2022 ($963) ($312,407) $— ($313,370) The following table presents changes in accumulated other comprehensive income (loss) for Entergy for the nine months ended September 30, 2023: Pension and Other Postretirement Liabilities (In Thousands) Beginning balance, January 1, 2023 ($191,754) Amounts reclassified from accumulated other comprehensive income (loss) (3,699) Net other comprehensive income (loss) for the period (3,699) Ending balance, September 30, 2023 ($195,453) The following table presents changes in accumulated other comprehensive income (loss) for Entergy for the nine months ended September 30, 2022 by component: Cash flow Pension Net Total (In Thousands) Beginning balance, January 1, 2022 ($1,035) ($338,647) $7,154 ($332,528) Other comprehensive income (loss) before reclassifications (42) — (12,997) (13,039) Amounts reclassified from accumulated other comprehensive income (loss) 114 26,240 5,843 32,197 Net other comprehensive income (loss) for the period 72 26,240 (7,154) 19,158 Ending balance, September 30, 2022 ($963) ($312,407) $— ($313,370) The following table presents changes in accumulated other comprehensive income (loss) for Entergy Louisiana for the three months ended September 30, 2023 and 2022: Pension and Other 2023 2022 (In Thousands) Beginning balance, July 1, $52,811 $7,174 Amounts reclassified from accumulated other comprehensive income (loss) (1,829) 295 Net other comprehensive income (loss) for the period (1,829) 295 Ending balance, September 30, $50,982 $7,469 The following table presents changes in accumulated other comprehensive income (loss) for Entergy Louisiana for the nine months ended September 30, 2023 and 2022: Pension and Other 2023 2022 (In Thousands) Beginning balance, January 1, $55,370 $8,278 Amounts reclassified from accumulated other comprehensive income (loss) (4,388) (809) Net other comprehensive income (loss) for the period (4,388) (809) Ending balance, September 30, $50,982 $7,469 Total reclassifications out of accumulated other comprehensive income (loss) (AOCI) into income for Entergy for the three months ended September 30, 2023 and 2022 were as follows: Amounts reclassified Income Statement Location 2023 2022 (In Thousands) Cash flow hedges net unrealized loss Interest rate swaps $— ($48) Miscellaneous - net Total realized loss on cash flow hedges — (48) Income taxes — 10 Income taxes Total realized loss on cash flow hedges (net of tax) $— ($38) Pension and other postretirement liabilities Amortization of prior-service credit $3,396 $3,837 (a) Amortization of net gain (loss) 1,700 (4,870) (a) Settlement loss (1,919) (14,339) (a) Total amortization and settlement loss 3,177 (15,372) Income taxes (743) 3,505 Income taxes Total amortization and settlement loss (net of tax) $2,434 ($11,867) Net unrealized investment gain (loss) Total realized investment gain (loss) $— $— Total reclassifications for the period (net of tax) $2,434 ($11,905) (a) These accumulated other comprehensive income (loss) components were included in the computation of net periodic pension and other postretirement cost. See Note 6 to the financial statements herein for additional details. Total reclassifications out of accumulated other comprehensive income (loss) (AOCI) into income for Entergy for the nine months ended September 30, 2023 and 2022 were as follows: Amounts reclassified Income Statement Location 2023 2022 (In Thousands) Cash flow hedges net unrealized loss Interest rate swaps $— ($145) Miscellaneous - net Total realized loss on cash flow hedges — (145) Income taxes — 31 Income taxes Total realized loss on cash flow hedges (net of tax) $— ($114) Pension and other postretirement liabilities Amortization of prior-service credit $10,191 $11,511 (a) Amortization of net gain (loss) 4,994 (29,774) (a) Settlement loss (10,408) (15,666) (a) Total amortization and settlement loss 4,777 (33,929) Income taxes (1,078) 7,689 Income taxes Total amortization and settlement loss (net of tax) $3,699 ($26,240) Net unrealized investment loss Realized loss $— ($9,245) Interest and investment income Income taxes — 3,402 Income taxes Total realized investment loss (net of tax) $— ($5,843) Total reclassifications for the period (net of tax) $3,699 ($32,197) (a) These accumulated other comprehensive income (loss) components were included in the computation of net periodic pension and other postretirement cost. See Note 6 to the financial statements herein for additional details. Total reclassifications out of accumulated other comprehensive income (loss) (AOCI) into income for Entergy Louisiana for the three months ended September 30, 2023 and 2022 were as follows: Amounts reclassified Income Statement Location 2023 2022 (In Thousands) Pension and other postretirement liabilities Amortization of prior-service credit $951 $1,158 (a) Amortization of gain (loss) 1,574 (222) (a) Settlement loss (22) (1,340) (a) Total amortization and settlement loss 2,503 (404) Income taxes (674) 109 Income taxes Total amortization and settlement loss (net of tax) 1,829 (295) Total reclassifications for the period (net of tax) $1,829 ($295) (a) These accumulated other comprehensive income (loss) components were included in the computation of net periodic pension and other postretirement cost. See Note 6 to the financial statements herein for additional details. Total reclassifications out of accumulated other comprehensive income (loss) (AOCI) into income for Entergy Louisiana for the nine months ended September 30, 2023 and 2022 were as follows: Amounts reclassified Income Statement Location 2023 2022 (In Thousands) Pension and other postretirement liabilities Amortization of prior-service credit $2,853 $3,474 (a) Amortization of gain (loss) 4,703 (849) (a) Settlement loss (1,551) (1,518) (a) Total amortization and settlement loss 6,005 1,107 Income taxes (1,617) (298) Income taxes Total amortization and settlement loss (net of tax) 4,388 809 Total reclassifications for the period (net of tax) $4,388 $809 (a) These accumulated other comprehensive income (loss) components were included in the computation of net periodic pension and other postretirement cost. See Note 6 to the financial statements herein for additional details. Noncontrolling Interests The dollar value of noncontrolling interests for Entergy Louisiana as of September 30, 2023 and December 31, 2022 is presented below: 2023 2022 (In Thousands) Entergy Louisiana Noncontrolling Interests Restoration Law Trust I (a) $32,084 $31,735 Restoration Law Trust II (b) 15,130 — Total Noncontrolling Interests $47,214 $31,735 (a) See Note 12 to the financial statements herein and Note 17 to the financial statements in the Form 10-K for discussion of Restoration Law Trust I. (b) Restoration Law Trust II (the storm trust II) was established as part of the Act 293 securitization of Entergy Louisiana’s Hurricane Ida storm restoration costs in March 2023. The storm trust II holds preferred membership interests issued by Entergy Finance Company, and Entergy Finance Company is required to make annual distributions (dividends) on the preferred membership interests. These annual dividends paid on the Entergy Finance Company preferred membership interests will be distributed 1% to the LURC and 99% to Entergy Louisiana. Entergy Louisiana, as the primary beneficiary, consolidates the storm trust II and the LURC’s 1% beneficial interest in noncontrolling interests in the consolidated financial statements for Entergy Louisiana and Entergy. See Note 2 to the financial statements herein for a discussion of the Entergy Louisiana March 2023 storm cost securitization.
Entergy Louisiana [Member]
Equity	EQUITY (Entergy Corporation and Entergy Louisiana) Common Stock Earnings per Share The following table presents Entergy’s basic and diluted earnings per share calculations included on the consolidated income statements: For the Three Months Ended September 30, 2023 2022 (In Millions, Except Per Share Data) $/share $/share Net income attributable to Entergy Corporation $666.8 $560.6 Basic shares and earnings per average common share 211.5 $3.15 203.4 $2.76 Average dilutive effect of: Stock options 0.2 — 0.5 (0.01) Other equity plans 0.5 (0.01) 0.6 (0.01) Equity forwards — — 0.1 — Diluted shares and earnings per average common shares 212.2 $3.14 204.6 $2.74 The number of stock options not included in the calculation of diluted common shares outstanding due to their antidilutive effect was 1,305,354 options for the three months ended September 30, 2023 and 926,403 options for the three months ended September 30, 2022. The following table presents Entergy’s basic and diluted earnings per share calculations included on the consolidated income statements: For the Nine Months Ended September 30, 2023 2022 (In Millions, Except Per Share Data) $/share $/share Net income attributable to Entergy Corporation $1,368.9 $996.7 Basic shares and earnings per average common share 211.4 $6.47 203.3 $4.90 Average dilutive effect of: Stock options 0.3 (0.01) 0.5 (0.01) Other equity plans 0.5 (0.01) 0.5 (0.01) Equity forwards — — 0.1 — Diluted shares and earnings per average common shares 212.2 $6.45 204.4 $4.88 The number of stock options not included in the calculation of diluted common shares outstanding due to their antidilutive effect was 1,138,384 options for the nine months ended September 30, 2023 and 937,350 options for the nine months ended September 30, 2022. Entergy’s stock options and other equity compensation plans are discussed in Note 5 to the financial statements herein and in Note 12 to the financial statements in the Form 10-K. Dividends declared per common share were $1.07 for the three months ended September 30, 2023 and $1.01 for the three months ended September 30, 2022. Dividends declared per common share were $3.21 for the nine months ended September 30, 2023 and $3.03 for the nine months ended September 30, 2022. Equity Distribution Program In January 2021, Entergy entered into an equity distribution sales agreement with several counterparties establishing an at the market equity distribution program, pursuant to which Entergy may offer and sell from time to time shares of its common stock. The sales agreement provides that, in addition to the issuance and sale of shares of Entergy common stock, Entergy may enter into forward sale agreements for the sale of its common stock. The aggregate number of shares of common stock sold under this sales agreement and under any forward sale agreement may not exceed an aggregate gross sales price of $2 billion. As of September 30, 2023, shares at an aggregate gross sales price of approximately $1,126 million have been sold under the at the market equity distribution program. During the nine months ended September 30, 2023 and 2022, there were no shares of common stock issued under the at the market equity distribution program. In March, June, and September 2022, Entergy entered into forward sale agreements for 1,538,010 shares, 2,124,086 shares, and 1,666,172 shares of common stock, respectively. No amounts were recorded on Entergy’s balance sheet with respect to the equity offering until settlements of the equity forward sale agreements occurred in November 2022. The forward sale agreements required Entergy to, at its election prior to September 29, 2023 for the March 2022 agreements and prior to December 29, 2023 for the June and September agreements, either (i) physically settle the transactions by issuing the total of 1,538,010 shares, 2,124,086 shares, and 1,666,172 shares, respectively, of its common stock to the forward counterparties in exchange for net proceeds at the then-applicable forward sale price specified by the agreements (initially approximately $108.12, $116.94, and $115.46 per share, respectively) or (ii) net settle the transactions in whole or in part through the delivery or receipt of cash or shares. The forward sale price is subject to adjustment on a daily basis based on a floating interest rate factor and will decrease by other fixed amounts specified in the agreements. In connection with the forward sale agreements, the forward seller, or its affiliates, borrowed from third parties and sold 1,538,010 shares, 2,124,086 shares, and 1,666,172 shares, respectively, of Entergy Corporation’s common stock. The gross sales price of these shares totaled approximately $168 million, $250.9 million, and $194.2 million, respectively. In connection with the sales of these shares, Entergy paid the forward sellers fees of approximately $1.7 million, $2.5 million, and $1.9 million, respectively, which have not been deducted from the gross sales prices. Entergy did not receive any proceeds from such sales of borrowed shares. In November 2022, Entergy physically settled its obligations under the then-outstanding forward sale agreements by delivering 7,688,419 shares of common stock in exchange for cash proceeds of $853.3 million. See Note 7 to the financial statements in the Form 10-K for discussion of the common stock issued and forward sale agreements settled under the at the market equity distribution program. In June 2023, Entergy entered into forward sale agreements for 102,995 shares and 365,307 shares of common stock. No amounts have been or will be recorded on Entergy’s balance sheet with respect to the equity offerings until settlements of the equity forward sale agreements occur. The forward sale agreements require Entergy to, at its election prior to May 31, 2024 or June 28, 2024, respectively, either (i) physically settle the transactions by issuing the total of 102,995 shares and 365,307 shares, respectively, of its common stock to the forward counterparty in exchange for net proceeds at the then-applicable forward sale price specified by the agreement (initially approximately $101.36 and $101.39 per share, respectively) or (ii) net settle the transaction in whole or in part through the delivery or receipt of cash or shares. Each forward sale price is subject to adjustment on a daily basis based on a floating interest rate factor and will decrease by other fixed amounts specified in the agreement. In connection with the forward sale agreements, the forward seller, or its affiliates, borrowed from third parties and sold 102,995 shares and 365,307 shares, respectively, of Entergy Corporation’s common stock. The gross sales price of these shares totaled approximately $10.5 million and $37.4 million, respectively. In connection with the sale of these shares, Entergy paid the forward sellers fees of approximately $0.1 million and $0.4 million, respectively, which have not been deducted from the gross sales price. Entergy did not receive any proceeds from such sales of borrowed shares. Until settlement of the forward sale agreements, earnings per share dilution resulting from the agreements, if any, will be determined under the treasury stock method. Share dilution occurs when the average market price of Entergy’s common stock is higher than the average forward sales price. For the nine months ended September 30, 2023 and 2022, 468,302 shares and 4,757,308 shares, respectively, under the forward sale agreements were not included in the calculation of diluted earnings per share because their effect would have been antidilutive. Treasury Stock During the nine months ended September 30, 2023, Entergy Corporation issued 295,304 shares of its previously repurchased common stock to satisfy stock option exercises, vesting of shares of restricted stock, and other stock-based awards. Entergy Corporation did not repurchase any of its common stock during the nine months ended September 30, 2023. Retained Earnings On October 27, 2023, Entergy Corporation’s Board of Directors declared a common stock dividend of $1.13 per share, payable on December 1, 2023 to holders of record as of November 14, 2023. Comprehensive Income Accumulated other comprehensive income (loss) is included in the equity section of the balance sheets of Entergy and Entergy Louisiana. The following table presents changes in accumulated other comprehensive income (loss) for Entergy for the three months ended September 30, 2023: Pension and Other Postretirement Liabilities (In Thousands) Beginning balance, July 1, 2023 ($193,019) Amounts reclassified from accumulated other comprehensive income (loss) (2,434) Net other comprehensive income (loss) for the period (2,434) Ending balance, September 30, 2023 ($195,453) The following table presents changes in accumulated other comprehensive income (loss) for Entergy for the three months ended September 30, 2022 by component: Cash flow Pension Net Total (In Thousands) Beginning balance, July 1, 2022 ($987) ($324,274) $1,223 ($324,038) Other comprehensive income (loss) before reclassifications (14) — (1,223) (1,237) Amounts reclassified from accumulated other comprehensive income 38 11,867 — 11,905 Net other comprehensive income (loss) for the period 24 11,867 (1,223) 10,668 Ending balance, September 30, 2022 ($963) ($312,407) $— ($313,370) The following table presents changes in accumulated other comprehensive income (loss) for Entergy for the nine months ended September 30, 2023: Pension and Other Postretirement Liabilities (In Thousands) Beginning balance, January 1, 2023 ($191,754) Amounts reclassified from accumulated other comprehensive income (loss) (3,699) Net other comprehensive income (loss) for the period (3,699) Ending balance, September 30, 2023 ($195,453) The following table presents changes in accumulated other comprehensive income (loss) for Entergy for the nine months ended September 30, 2022 by component: Cash flow Pension Net Total (In Thousands) Beginning balance, January 1, 2022 ($1,035) ($338,647) $7,154 ($332,528) Other comprehensive income (loss) before reclassifications (42) — (12,997) (13,039) Amounts reclassified from accumulated other comprehensive income (loss) 114 26,240 5,843 32,197 Net other comprehensive income (loss) for the period 72 26,240 (7,154) 19,158 Ending balance, September 30, 2022 ($963) ($312,407) $— ($313,370) The following table presents changes in accumulated other comprehensive income (loss) for Entergy Louisiana for the three months ended September 30, 2023 and 2022: Pension and Other 2023 2022 (In Thousands) Beginning balance, July 1, $52,811 $7,174 Amounts reclassified from accumulated other comprehensive income (loss) (1,829) 295 Net other comprehensive income (loss) for the period (1,829) 295 Ending balance, September 30, $50,982 $7,469 The following table presents changes in accumulated other comprehensive income (loss) for Entergy Louisiana for the nine months ended September 30, 2023 and 2022: Pension and Other 2023 2022 (In Thousands) Beginning balance, January 1, $55,370 $8,278 Amounts reclassified from accumulated other comprehensive income (loss) (4,388) (809) Net other comprehensive income (loss) for the period (4,388) (809) Ending balance, September 30, $50,982 $7,469 Total reclassifications out of accumulated other comprehensive income (loss) (AOCI) into income for Entergy for the three months ended September 30, 2023 and 2022 were as follows: Amounts reclassified Income Statement Location 2023 2022 (In Thousands) Cash flow hedges net unrealized loss Interest rate swaps $— ($48) Miscellaneous - net Total realized loss on cash flow hedges — (48) Income taxes — 10 Income taxes Total realized loss on cash flow hedges (net of tax) $— ($38) Pension and other postretirement liabilities Amortization of prior-service credit $3,396 $3,837 (a) Amortization of net gain (loss) 1,700 (4,870) (a) Settlement loss (1,919) (14,339) (a) Total amortization and settlement loss 3,177 (15,372) Income taxes (743) 3,505 Income taxes Total amortization and settlement loss (net of tax) $2,434 ($11,867) Net unrealized investment gain (loss) Total realized investment gain (loss) $— $— Total reclassifications for the period (net of tax) $2,434 ($11,905) (a) These accumulated other comprehensive income (loss) components were included in the computation of net periodic pension and other postretirement cost. See Note 6 to the financial statements herein for additional details. Total reclassifications out of accumulated other comprehensive income (loss) (AOCI) into income for Entergy for the nine months ended September 30, 2023 and 2022 were as follows: Amounts reclassified Income Statement Location 2023 2022 (In Thousands) Cash flow hedges net unrealized loss Interest rate swaps $— ($145) Miscellaneous - net Total realized loss on cash flow hedges — (145) Income taxes — 31 Income taxes Total realized loss on cash flow hedges (net of tax) $— ($114) Pension and other postretirement liabilities Amortization of prior-service credit $10,191 $11,511 (a) Amortization of net gain (loss) 4,994 (29,774) (a) Settlement loss (10,408) (15,666) (a) Total amortization and settlement loss 4,777 (33,929) Income taxes (1,078) 7,689 Income taxes Total amortization and settlement loss (net of tax) $3,699 ($26,240) Net unrealized investment loss Realized loss $— ($9,245) Interest and investment income Income taxes — 3,402 Income taxes Total realized investment loss (net of tax) $— ($5,843) Total reclassifications for the period (net of tax) $3,699 ($32,197) (a) These accumulated other comprehensive income (loss) components were included in the computation of net periodic pension and other postretirement cost. See Note 6 to the financial statements herein for additional details. Total reclassifications out of accumulated other comprehensive income (loss) (AOCI) into income for Entergy Louisiana for the three months ended September 30, 2023 and 2022 were as follows: Amounts reclassified Income Statement Location 2023 2022 (In Thousands) Pension and other postretirement liabilities Amortization of prior-service credit $951 $1,158 (a) Amortization of gain (loss) 1,574 (222) (a) Settlement loss (22) (1,340) (a) Total amortization and settlement loss 2,503 (404) Income taxes (674) 109 Income taxes Total amortization and settlement loss (net of tax) 1,829 (295) Total reclassifications for the period (net of tax) $1,829 ($295) (a) These accumulated other comprehensive income (loss) components were included in the computation of net periodic pension and other postretirement cost. See Note 6 to the financial statements herein for additional details. Total reclassifications out of accumulated other comprehensive income (loss) (AOCI) into income for Entergy Louisiana for the nine months ended September 30, 2023 and 2022 were as follows: Amounts reclassified Income Statement Location 2023 2022 (In Thousands) Pension and other postretirement liabilities Amortization of prior-service credit $2,853 $3,474 (a) Amortization of gain (loss) 4,703 (849) (a) Settlement loss (1,551) (1,518) (a) Total amortization and settlement loss 6,005 1,107 Income taxes (1,617) (298) Income taxes Total amortization and settlement loss (net of tax) 4,388 809 Total reclassifications for the period (net of tax) $4,388 $809 (a) These accumulated other comprehensive income (loss) components were included in the computation of net periodic pension and other postretirement cost. See Note 6 to the financial statements herein for additional details. Noncontrolling Interests The dollar value of noncontrolling interests for Entergy Louisiana as of September 30, 2023 and December 31, 2022 is presented below: 2023 2022 (In Thousands) Entergy Louisiana Noncontrolling Interests Restoration Law Trust I (a) $32,084 $31,735 Restoration Law Trust II (b) 15,130 — Total Noncontrolling Interests $47,214 $31,735 (a) See Note 12 to the financial statements herein and Note 17 to the financial statements in the Form 10-K for discussion of Restoration Law Trust I. (b) Restoration Law Trust II (the storm trust II) was established as part of the Act 293 securitization of Entergy Louisiana’s Hurricane Ida storm restoration costs in March 2023. The storm trust II holds preferred membership interests issued by Entergy Finance Company, and Entergy Finance Company is required to make annual distributions (dividends) on the preferred membership interests. These annual dividends paid on the Entergy Finance Company preferred membership interests will be distributed 1% to the LURC and 99% to Entergy Louisiana. Entergy Louisiana, as the primary beneficiary, consolidates the storm trust II and the LURC’s 1% beneficial interest in noncontrolling interests in the consolidated financial statements for Entergy Louisiana and Entergy. See Note 2 to the financial statements herein for a discussion of the Entergy Louisiana March 2023 storm cost securitization.

Revolving Credit Facilities, Li

Revolving Credit Facilities, Lines Of Credit, Short-Term Borrowings, And Long-Term Debt	9 Months Ended
	Sep. 30, 2023
Revolving Credit Facilities, Lines Of Credit, Short-Term Borrowings, And Long-Term Debt	REVOLVING CREDIT FACILITIES, LINES OF CREDIT, SHORT-TERM BORROWINGS, AND LONG-TERM DEBT (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy Corporation has in place a credit facility that has a borrowing capacity of $3.5 billion and expires in June 2028. The facility includes fronting commitments for the issuance of letters of credit against $20 million of the total borrowing capacity of the credit facility. The commitment fee is currently 0.225% of the undrawn commitment amount. Commitment fees and interest rates on loans under the credit facility can fluctuate depending on the senior unsecured debt ratings of Entergy Corporation. The weighted-average interest rate for the nine months ended September 30, 2023 was 6.44% on the drawn portion of the facility. As of September 30, 2023, amounts outstanding and capacity available under the $3.5 billion credit facility are: Capacity Borrowings Letters Capacity (In Millions) $3,500 $— $3 $3,497 Entergy Corporation’s credit facility requires Entergy to maintain a consolidated debt ratio, as defined, of 65% or less of its total capitalization. Entergy is in compliance with this covenant. If Entergy fails to meet this ratio, or if Entergy Corporation or one of the Registrant Subsidiaries (except Entergy New Orleans and System Energy) defaults on other indebtedness or is in bankruptcy or insolvency proceedings, an acceleration of the Entergy Corporation credit facility’s maturity date may occur. Entergy Corporation has a commercial paper program with a Board-approved program limit of up to $2 billion. As of September 30, 2023, Entergy Corporation had $1,351.1 million of commercial paper outstanding. The weighted-average interest rate for the nine months ended September 30, 2023 was 5.35%. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, and Entergy Texas each had credit facilities available as of September 30, 2023 as follows: Company Expiration Amount of Interest Rate Amount Drawn Letters of Credit Entergy Arkansas April 2024 $25 million (b) 7.27% $— $— Entergy Arkansas June 2028 $150 million (c) 6.54% $— $— Entergy Louisiana June 2028 $350 million (c) 6.67% $— $— Entergy Mississippi July 2025 $150 million 6.54% $— $— Entergy New Orleans June 2024 $25 million (c) 7.04% $— $— Entergy Texas June 2028 $150 million (c) 6.67% $— $1.1 million (a) The interest rate is the estimated interest rate as of September 30, 2023 that would have been applied to outstanding borrowings under the facility. (b) Borrowings under this Entergy Arkansas credit facility may be secured by a security interest in its accounts receivable at Entergy Arkansas’s option. (c) The credit facility includes fronting commitments for the issuance of letters of credit against a portion of the borrowing capacity of the facility as follows: $5 million for Entergy Arkansas; $15 million for Entergy Louisiana; $10 million for Entergy New Orleans; and $30 million for Entergy Texas. The commitment fees on the credit facilities range from 0.075% to 0.375% of the undrawn commitment amount for Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy Texas, and of the entire facility amount for Entergy New Orleans. Each of the credit facilities requires the Registrant Subsidiary borrower to maintain a debt ratio, as defined, of 65% or less of its total capitalization. Each Registrant Subsidiary is in compliance with this covenant. In addition, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, and Entergy Texas each entered into an uncommitted standby letter of credit facility as a means to post collateral to support its obligations to MISO. The following is a summary of the uncommitted standby letter of credit facilities as of September 30, 2023: Company Amount of Letter of Credit Fee Letters of Credit Entergy Arkansas $25 million 0.78% $7.8 million Entergy Louisiana $125 million 0.78% $11.2 million Entergy Mississippi $65 million 0.78% $6.7 million Entergy New Orleans $15 million 1.625% $1 million Entergy Texas $80 million 1.250% $12.8 million (a) As of September 30, 2023, letters of credit posted with MISO covered financial transmission right exposure of $1.7 million for Entergy Arkansas, $0.9 million for Entergy Louisiana, $0.6 million for Entergy Mississippi, and $0.5 million for Entergy Texas. See Note 8 to the financial statements herein for discussion of financial transmission rights. (b) As of September 30, 2023, in addition to the $6.7 million MISO letters of credit, Entergy Mississippi had $1 million in non-MISO letters of credit outstanding under this facility. The short-term borrowings of the Registrant Subsidiaries are limited to amounts authorized by the FERC. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, and Entergy Texas have FERC- authorized short-term borrowing limits effective through April 2025. The FERC-authorized short-term borrowing limit for System Energy is effective through March 2025. In addition to borrowings from commercial banks, these companies may also borrow from the Entergy System money pool and from other internal short-term borrowing arrangements. The money pool and the other internal borrowing arrangements are intercompany borrowing arrangements designed to reduce the Utility subsidiaries’ dependence on external short-term borrowings. Borrowings from internal and external short-term borrowings combined may not exceed the FERC-authorized limits. The following were the FERC-authorized limits for short-term borrowings and the outstanding short-term borrowings as of September 30, 2023 (aggregating both internal and external short-term borrowings) for the Registrant Subsidiaries: Authorized Borrowings (In Millions) Entergy Arkansas $250 $— Entergy Louisiana $450 $— Entergy Mississippi $200 $24 Entergy New Orleans $150 $— Entergy Texas $200 $— System Energy $200 $— Vermont Yankee Credit Facility (Entergy Corporation) In January 2019, Entergy Nuclear Vermont Yankee was transferred to NorthStar and its credit facility was assumed by Entergy Assets Management Operations, LLC (formerly Vermont Yankee Asset Retirement, LLC), Entergy Nuclear Vermont Yankee’s parent company that remains an Entergy subsidiary after the transfer. The credit facility has a borrowing capacity of $139 million and expires in December 2024. The commitment fee is currently 0.20% of the undrawn commitment amount. As of September 30, 2023, $139 million in cash borrowings were outstanding under the credit facility. The weighted-average interest rate for the nine months ended September 30, 2023 was 6.47% on the drawn portion of the facility. Variable Interest Entities (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, and System Energy) See Note 17 to the financial statements in the Form 10-K for a discussion of the consolidation of the nuclear fuel company variable interest entities (VIEs). To finance the acquisition and ownership of nuclear fuel, the nuclear fuel company VIEs have credit facilities and three of the four VIEs also issue commercial paper, details of which follow as of September 30, 2023: Company Expiration Amount Weighted- Amount (Dollars in Millions) Entergy Arkansas VIE June 2025 $80 6.03% $10.6 Entergy Louisiana River Bend VIE June 2025 $105 6.08% $57.1 Entergy Louisiana Waterford VIE June 2025 $105 6.04% $13.9 System Energy VIE June 2025 $120 5.90% $29.2 (a) Includes letter of credit fees and bank fronting fees on commercial paper issuances by the nuclear fuel company VIEs for Entergy Arkansas, Entergy Louisiana, and System Energy. The nuclear fuel company VIE for Entergy Louisiana River Bend does not issue commercial paper, but borrows directly on its bank credit facility. The commitment fees on the credit facilities are 0.100% of the undrawn commitment amount for the Entergy Arkansas, Entergy Louisiana, and System Energy VIEs. Each credit facility requires the respective lessee of nuclear fuel (Entergy Arkansas, Entergy Louisiana, or Entergy Corporation as guarantor for System Energy) to maintain a consolidated debt ratio, as defined, of 70% or less of its total capitalization. Each lessee is in compliance with this covenant. The nuclear fuel company VIEs had notes payable that were included in debt on the respective balance sheets as of September 30, 2023 as follows: Company Description Amount Entergy Arkansas VIE 3.17% Series M due December 2023 $40 million Entergy Arkansas VIE 1.84% Series N due July 2026 $90 million Entergy Louisiana River Bend VIE 2.51% Series V due June 2027 $70 million Entergy Louisiana Waterford VIE 3.22% Series I due December 2023 $20 million Entergy Louisiana Waterford VIE 5.94% Series J due September 2026 $70 million System Energy VIE 2.05% Series K due September 2027 $90 million In accordance with regulatory treatment, interest on the nuclear fuel company VIEs’ credit facilities, commercial paper, and long-term notes payable is reported in fuel expense. As of September 30, 2023, Entergy Arkansas and Entergy Louisiana each has obtained financing authorization from the FERC that extend through April 2025 and System Energy has obtained financing authorization from the FERC that extends through March 2025 for issuances by their nuclear fuel company VIEs. Debt Issuances and Retirements (Entergy Arkansas) In January 2023, Entergy Arkansas issued $425 million of 5.15% Series mortgage bonds due January 2033. Entergy Arkansas used the proceeds, together with other funds, to repay, at maturity, its $250 million of 3.05% Series mortgage bonds due June 2023 and for general corporate purposes. In August 2023, Entergy Arkansas issued $300 million of 5.30% Series mortgage bonds due September 2033. Entergy Arkansas used the proceeds, together with other funds, to repay debt outstanding under its $150 million long-term revolving credit facility and for general corporate purposes, including the repayment of borrowings from the Entergy System money pool. (Entergy Louisiana) In September 2023, Entergy Louisiana repaid, at maturity, $325 million of 4.05% Series mortgage bonds. (Entergy Mississippi) In May 2023, Entergy Mississippi issued $300 million of 5.0% Series mortgage bonds due September 2033. Entergy Mississippi used the proceeds, together with other funds, to repay, prior to maturity, its $250 million of 3.10% Series mortgage bonds due July 2023 and $50 million of its unsecured term loan due December 2023 and for general corporate purposes. (Entergy New Orleans) In May 2023, Entergy New Orleans amended its $70 million unsecured term loan credit agreement, to provide for additional borrowings of $15 million due June 2024. The amended term loan bears interest at a fixed interest rate of 6.25% payable on the unpaid principal amount, compared to the previous rate of 2.5%. Entergy New Orleans used the funds for general corporate purposes. In July 2023, Entergy New Orleans repaid, at maturity, $100 million of 3.9% Series mortgage bonds. (Entergy Texas) In August 2023, Entergy Texas issued $350 million of 5.80% Series mortgage bonds due September 2053. Entergy Texas used the proceeds, together with other funds, to finance the construction of the Orange County Advanced Power Station and for general corporate purposes, including the repayment of borrowings from the Entergy System money pool. (System Energy) In March 2023, System Energy issued $325 million of 6.00% Series mortgage bonds due April 2028. System Energy used the proceeds, together with other funds, to repay, prior to maturity, its $50 million term loan due November 2023, and to repay, at maturity, its $250 million of 4.10% Series mortgage bonds due April 2023, and for general corporate purposes. Fair Value The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of September 30, 2023 were as follows: Book Value Fair Value (In Thousands) Entergy $26,183,400 $22,233,532 Entergy Arkansas $4,650,501 $3,910,973 Entergy Louisiana $10,399,014 $8,893,051 Entergy Mississippi $2,329,185 $1,935,895 Entergy New Orleans $685,002 $599,005 Entergy Texas $3,233,614 $2,702,065 System Energy $745,247 $677,274 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein. The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of December 31, 2022 were as follows: Book Value Fair Value (In Thousands) Entergy $25,932,549 $22,573,837 Entergy Arkansas $4,166,500 $3,538,930 Entergy Louisiana $10,698,922 $9,444,665 Entergy Mississippi $2,331,096 $1,987,154 Entergy New Orleans $775,632 $707,872 Entergy Texas $2,895,913 $2,485,705 System Energy $777,905 $702,473 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein.
Entergy Arkansas [Member]
Revolving Credit Facilities, Lines Of Credit, Short-Term Borrowings, And Long-Term Debt	REVOLVING CREDIT FACILITIES, LINES OF CREDIT, SHORT-TERM BORROWINGS, AND LONG-TERM DEBT (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy Corporation has in place a credit facility that has a borrowing capacity of $3.5 billion and expires in June 2028. The facility includes fronting commitments for the issuance of letters of credit against $20 million of the total borrowing capacity of the credit facility. The commitment fee is currently 0.225% of the undrawn commitment amount. Commitment fees and interest rates on loans under the credit facility can fluctuate depending on the senior unsecured debt ratings of Entergy Corporation. The weighted-average interest rate for the nine months ended September 30, 2023 was 6.44% on the drawn portion of the facility. As of September 30, 2023, amounts outstanding and capacity available under the $3.5 billion credit facility are: Capacity Borrowings Letters Capacity (In Millions) $3,500 $— $3 $3,497 Entergy Corporation’s credit facility requires Entergy to maintain a consolidated debt ratio, as defined, of 65% or less of its total capitalization. Entergy is in compliance with this covenant. If Entergy fails to meet this ratio, or if Entergy Corporation or one of the Registrant Subsidiaries (except Entergy New Orleans and System Energy) defaults on other indebtedness or is in bankruptcy or insolvency proceedings, an acceleration of the Entergy Corporation credit facility’s maturity date may occur. Entergy Corporation has a commercial paper program with a Board-approved program limit of up to $2 billion. As of September 30, 2023, Entergy Corporation had $1,351.1 million of commercial paper outstanding. The weighted-average interest rate for the nine months ended September 30, 2023 was 5.35%. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, and Entergy Texas each had credit facilities available as of September 30, 2023 as follows: Company Expiration Amount of Interest Rate Amount Drawn Letters of Credit Entergy Arkansas April 2024 $25 million (b) 7.27% $— $— Entergy Arkansas June 2028 $150 million (c) 6.54% $— $— Entergy Louisiana June 2028 $350 million (c) 6.67% $— $— Entergy Mississippi July 2025 $150 million 6.54% $— $— Entergy New Orleans June 2024 $25 million (c) 7.04% $— $— Entergy Texas June 2028 $150 million (c) 6.67% $— $1.1 million (a) The interest rate is the estimated interest rate as of September 30, 2023 that would have been applied to outstanding borrowings under the facility. (b) Borrowings under this Entergy Arkansas credit facility may be secured by a security interest in its accounts receivable at Entergy Arkansas’s option. (c) The credit facility includes fronting commitments for the issuance of letters of credit against a portion of the borrowing capacity of the facility as follows: $5 million for Entergy Arkansas; $15 million for Entergy Louisiana; $10 million for Entergy New Orleans; and $30 million for Entergy Texas. The commitment fees on the credit facilities range from 0.075% to 0.375% of the undrawn commitment amount for Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy Texas, and of the entire facility amount for Entergy New Orleans. Each of the credit facilities requires the Registrant Subsidiary borrower to maintain a debt ratio, as defined, of 65% or less of its total capitalization. Each Registrant Subsidiary is in compliance with this covenant. In addition, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, and Entergy Texas each entered into an uncommitted standby letter of credit facility as a means to post collateral to support its obligations to MISO. The following is a summary of the uncommitted standby letter of credit facilities as of September 30, 2023: Company Amount of Letter of Credit Fee Letters of Credit Entergy Arkansas $25 million 0.78% $7.8 million Entergy Louisiana $125 million 0.78% $11.2 million Entergy Mississippi $65 million 0.78% $6.7 million Entergy New Orleans $15 million 1.625% $1 million Entergy Texas $80 million 1.250% $12.8 million (a) As of September 30, 2023, letters of credit posted with MISO covered financial transmission right exposure of $1.7 million for Entergy Arkansas, $0.9 million for Entergy Louisiana, $0.6 million for Entergy Mississippi, and $0.5 million for Entergy Texas. See Note 8 to the financial statements herein for discussion of financial transmission rights. (b) As of September 30, 2023, in addition to the $6.7 million MISO letters of credit, Entergy Mississippi had $1 million in non-MISO letters of credit outstanding under this facility. The short-term borrowings of the Registrant Subsidiaries are limited to amounts authorized by the FERC. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, and Entergy Texas have FERC- authorized short-term borrowing limits effective through April 2025. The FERC-authorized short-term borrowing limit for System Energy is effective through March 2025. In addition to borrowings from commercial banks, these companies may also borrow from the Entergy System money pool and from other internal short-term borrowing arrangements. The money pool and the other internal borrowing arrangements are intercompany borrowing arrangements designed to reduce the Utility subsidiaries’ dependence on external short-term borrowings. Borrowings from internal and external short-term borrowings combined may not exceed the FERC-authorized limits. The following were the FERC-authorized limits for short-term borrowings and the outstanding short-term borrowings as of September 30, 2023 (aggregating both internal and external short-term borrowings) for the Registrant Subsidiaries: Authorized Borrowings (In Millions) Entergy Arkansas $250 $— Entergy Louisiana $450 $— Entergy Mississippi $200 $24 Entergy New Orleans $150 $— Entergy Texas $200 $— System Energy $200 $— Vermont Yankee Credit Facility (Entergy Corporation) In January 2019, Entergy Nuclear Vermont Yankee was transferred to NorthStar and its credit facility was assumed by Entergy Assets Management Operations, LLC (formerly Vermont Yankee Asset Retirement, LLC), Entergy Nuclear Vermont Yankee’s parent company that remains an Entergy subsidiary after the transfer. The credit facility has a borrowing capacity of $139 million and expires in December 2024. The commitment fee is currently 0.20% of the undrawn commitment amount. As of September 30, 2023, $139 million in cash borrowings were outstanding under the credit facility. The weighted-average interest rate for the nine months ended September 30, 2023 was 6.47% on the drawn portion of the facility. Variable Interest Entities (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, and System Energy) See Note 17 to the financial statements in the Form 10-K for a discussion of the consolidation of the nuclear fuel company variable interest entities (VIEs). To finance the acquisition and ownership of nuclear fuel, the nuclear fuel company VIEs have credit facilities and three of the four VIEs also issue commercial paper, details of which follow as of September 30, 2023: Company Expiration Amount Weighted- Amount (Dollars in Millions) Entergy Arkansas VIE June 2025 $80 6.03% $10.6 Entergy Louisiana River Bend VIE June 2025 $105 6.08% $57.1 Entergy Louisiana Waterford VIE June 2025 $105 6.04% $13.9 System Energy VIE June 2025 $120 5.90% $29.2 (a) Includes letter of credit fees and bank fronting fees on commercial paper issuances by the nuclear fuel company VIEs for Entergy Arkansas, Entergy Louisiana, and System Energy. The nuclear fuel company VIE for Entergy Louisiana River Bend does not issue commercial paper, but borrows directly on its bank credit facility. The commitment fees on the credit facilities are 0.100% of the undrawn commitment amount for the Entergy Arkansas, Entergy Louisiana, and System Energy VIEs. Each credit facility requires the respective lessee of nuclear fuel (Entergy Arkansas, Entergy Louisiana, or Entergy Corporation as guarantor for System Energy) to maintain a consolidated debt ratio, as defined, of 70% or less of its total capitalization. Each lessee is in compliance with this covenant. The nuclear fuel company VIEs had notes payable that were included in debt on the respective balance sheets as of September 30, 2023 as follows: Company Description Amount Entergy Arkansas VIE 3.17% Series M due December 2023 $40 million Entergy Arkansas VIE 1.84% Series N due July 2026 $90 million Entergy Louisiana River Bend VIE 2.51% Series V due June 2027 $70 million Entergy Louisiana Waterford VIE 3.22% Series I due December 2023 $20 million Entergy Louisiana Waterford VIE 5.94% Series J due September 2026 $70 million System Energy VIE 2.05% Series K due September 2027 $90 million In accordance with regulatory treatment, interest on the nuclear fuel company VIEs’ credit facilities, commercial paper, and long-term notes payable is reported in fuel expense. As of September 30, 2023, Entergy Arkansas and Entergy Louisiana each has obtained financing authorization from the FERC that extend through April 2025 and System Energy has obtained financing authorization from the FERC that extends through March 2025 for issuances by their nuclear fuel company VIEs. Debt Issuances and Retirements (Entergy Arkansas) In January 2023, Entergy Arkansas issued $425 million of 5.15% Series mortgage bonds due January 2033. Entergy Arkansas used the proceeds, together with other funds, to repay, at maturity, its $250 million of 3.05% Series mortgage bonds due June 2023 and for general corporate purposes. In August 2023, Entergy Arkansas issued $300 million of 5.30% Series mortgage bonds due September 2033. Entergy Arkansas used the proceeds, together with other funds, to repay debt outstanding under its $150 million long-term revolving credit facility and for general corporate purposes, including the repayment of borrowings from the Entergy System money pool. (Entergy Louisiana) In September 2023, Entergy Louisiana repaid, at maturity, $325 million of 4.05% Series mortgage bonds. (Entergy Mississippi) In May 2023, Entergy Mississippi issued $300 million of 5.0% Series mortgage bonds due September 2033. Entergy Mississippi used the proceeds, together with other funds, to repay, prior to maturity, its $250 million of 3.10% Series mortgage bonds due July 2023 and $50 million of its unsecured term loan due December 2023 and for general corporate purposes. (Entergy New Orleans) In May 2023, Entergy New Orleans amended its $70 million unsecured term loan credit agreement, to provide for additional borrowings of $15 million due June 2024. The amended term loan bears interest at a fixed interest rate of 6.25% payable on the unpaid principal amount, compared to the previous rate of 2.5%. Entergy New Orleans used the funds for general corporate purposes. In July 2023, Entergy New Orleans repaid, at maturity, $100 million of 3.9% Series mortgage bonds. (Entergy Texas) In August 2023, Entergy Texas issued $350 million of 5.80% Series mortgage bonds due September 2053. Entergy Texas used the proceeds, together with other funds, to finance the construction of the Orange County Advanced Power Station and for general corporate purposes, including the repayment of borrowings from the Entergy System money pool. (System Energy) In March 2023, System Energy issued $325 million of 6.00% Series mortgage bonds due April 2028. System Energy used the proceeds, together with other funds, to repay, prior to maturity, its $50 million term loan due November 2023, and to repay, at maturity, its $250 million of 4.10% Series mortgage bonds due April 2023, and for general corporate purposes. Fair Value The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of September 30, 2023 were as follows: Book Value Fair Value (In Thousands) Entergy $26,183,400 $22,233,532 Entergy Arkansas $4,650,501 $3,910,973 Entergy Louisiana $10,399,014 $8,893,051 Entergy Mississippi $2,329,185 $1,935,895 Entergy New Orleans $685,002 $599,005 Entergy Texas $3,233,614 $2,702,065 System Energy $745,247 $677,274 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein. The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of December 31, 2022 were as follows: Book Value Fair Value (In Thousands) Entergy $25,932,549 $22,573,837 Entergy Arkansas $4,166,500 $3,538,930 Entergy Louisiana $10,698,922 $9,444,665 Entergy Mississippi $2,331,096 $1,987,154 Entergy New Orleans $775,632 $707,872 Entergy Texas $2,895,913 $2,485,705 System Energy $777,905 $702,473 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein.
Entergy Louisiana [Member]
Revolving Credit Facilities, Lines Of Credit, Short-Term Borrowings, And Long-Term Debt	REVOLVING CREDIT FACILITIES, LINES OF CREDIT, SHORT-TERM BORROWINGS, AND LONG-TERM DEBT (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy Corporation has in place a credit facility that has a borrowing capacity of $3.5 billion and expires in June 2028. The facility includes fronting commitments for the issuance of letters of credit against $20 million of the total borrowing capacity of the credit facility. The commitment fee is currently 0.225% of the undrawn commitment amount. Commitment fees and interest rates on loans under the credit facility can fluctuate depending on the senior unsecured debt ratings of Entergy Corporation. The weighted-average interest rate for the nine months ended September 30, 2023 was 6.44% on the drawn portion of the facility. As of September 30, 2023, amounts outstanding and capacity available under the $3.5 billion credit facility are: Capacity Borrowings Letters Capacity (In Millions) $3,500 $— $3 $3,497 Entergy Corporation’s credit facility requires Entergy to maintain a consolidated debt ratio, as defined, of 65% or less of its total capitalization. Entergy is in compliance with this covenant. If Entergy fails to meet this ratio, or if Entergy Corporation or one of the Registrant Subsidiaries (except Entergy New Orleans and System Energy) defaults on other indebtedness or is in bankruptcy or insolvency proceedings, an acceleration of the Entergy Corporation credit facility’s maturity date may occur. Entergy Corporation has a commercial paper program with a Board-approved program limit of up to $2 billion. As of September 30, 2023, Entergy Corporation had $1,351.1 million of commercial paper outstanding. The weighted-average interest rate for the nine months ended September 30, 2023 was 5.35%. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, and Entergy Texas each had credit facilities available as of September 30, 2023 as follows: Company Expiration Amount of Interest Rate Amount Drawn Letters of Credit Entergy Arkansas April 2024 $25 million (b) 7.27% $— $— Entergy Arkansas June 2028 $150 million (c) 6.54% $— $— Entergy Louisiana June 2028 $350 million (c) 6.67% $— $— Entergy Mississippi July 2025 $150 million 6.54% $— $— Entergy New Orleans June 2024 $25 million (c) 7.04% $— $— Entergy Texas June 2028 $150 million (c) 6.67% $— $1.1 million (a) The interest rate is the estimated interest rate as of September 30, 2023 that would have been applied to outstanding borrowings under the facility. (b) Borrowings under this Entergy Arkansas credit facility may be secured by a security interest in its accounts receivable at Entergy Arkansas’s option. (c) The credit facility includes fronting commitments for the issuance of letters of credit against a portion of the borrowing capacity of the facility as follows: $5 million for Entergy Arkansas; $15 million for Entergy Louisiana; $10 million for Entergy New Orleans; and $30 million for Entergy Texas. The commitment fees on the credit facilities range from 0.075% to 0.375% of the undrawn commitment amount for Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy Texas, and of the entire facility amount for Entergy New Orleans. Each of the credit facilities requires the Registrant Subsidiary borrower to maintain a debt ratio, as defined, of 65% or less of its total capitalization. Each Registrant Subsidiary is in compliance with this covenant. In addition, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, and Entergy Texas each entered into an uncommitted standby letter of credit facility as a means to post collateral to support its obligations to MISO. The following is a summary of the uncommitted standby letter of credit facilities as of September 30, 2023: Company Amount of Letter of Credit Fee Letters of Credit Entergy Arkansas $25 million 0.78% $7.8 million Entergy Louisiana $125 million 0.78% $11.2 million Entergy Mississippi $65 million 0.78% $6.7 million Entergy New Orleans $15 million 1.625% $1 million Entergy Texas $80 million 1.250% $12.8 million (a) As of September 30, 2023, letters of credit posted with MISO covered financial transmission right exposure of $1.7 million for Entergy Arkansas, $0.9 million for Entergy Louisiana, $0.6 million for Entergy Mississippi, and $0.5 million for Entergy Texas. See Note 8 to the financial statements herein for discussion of financial transmission rights. (b) As of September 30, 2023, in addition to the $6.7 million MISO letters of credit, Entergy Mississippi had $1 million in non-MISO letters of credit outstanding under this facility. The short-term borrowings of the Registrant Subsidiaries are limited to amounts authorized by the FERC. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, and Entergy Texas have FERC- authorized short-term borrowing limits effective through April 2025. The FERC-authorized short-term borrowing limit for System Energy is effective through March 2025. In addition to borrowings from commercial banks, these companies may also borrow from the Entergy System money pool and from other internal short-term borrowing arrangements. The money pool and the other internal borrowing arrangements are intercompany borrowing arrangements designed to reduce the Utility subsidiaries’ dependence on external short-term borrowings. Borrowings from internal and external short-term borrowings combined may not exceed the FERC-authorized limits. The following were the FERC-authorized limits for short-term borrowings and the outstanding short-term borrowings as of September 30, 2023 (aggregating both internal and external short-term borrowings) for the Registrant Subsidiaries: Authorized Borrowings (In Millions) Entergy Arkansas $250 $— Entergy Louisiana $450 $— Entergy Mississippi $200 $24 Entergy New Orleans $150 $— Entergy Texas $200 $— System Energy $200 $— Vermont Yankee Credit Facility (Entergy Corporation) In January 2019, Entergy Nuclear Vermont Yankee was transferred to NorthStar and its credit facility was assumed by Entergy Assets Management Operations, LLC (formerly Vermont Yankee Asset Retirement, LLC), Entergy Nuclear Vermont Yankee’s parent company that remains an Entergy subsidiary after the transfer. The credit facility has a borrowing capacity of $139 million and expires in December 2024. The commitment fee is currently 0.20% of the undrawn commitment amount. As of September 30, 2023, $139 million in cash borrowings were outstanding under the credit facility. The weighted-average interest rate for the nine months ended September 30, 2023 was 6.47% on the drawn portion of the facility. Variable Interest Entities (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, and System Energy) See Note 17 to the financial statements in the Form 10-K for a discussion of the consolidation of the nuclear fuel company variable interest entities (VIEs). To finance the acquisition and ownership of nuclear fuel, the nuclear fuel company VIEs have credit facilities and three of the four VIEs also issue commercial paper, details of which follow as of September 30, 2023: Company Expiration Amount Weighted- Amount (Dollars in Millions) Entergy Arkansas VIE June 2025 $80 6.03% $10.6 Entergy Louisiana River Bend VIE June 2025 $105 6.08% $57.1 Entergy Louisiana Waterford VIE June 2025 $105 6.04% $13.9 System Energy VIE June 2025 $120 5.90% $29.2 (a) Includes letter of credit fees and bank fronting fees on commercial paper issuances by the nuclear fuel company VIEs for Entergy Arkansas, Entergy Louisiana, and System Energy. The nuclear fuel company VIE for Entergy Louisiana River Bend does not issue commercial paper, but borrows directly on its bank credit facility. The commitment fees on the credit facilities are 0.100% of the undrawn commitment amount for the Entergy Arkansas, Entergy Louisiana, and System Energy VIEs. Each credit facility requires the respective lessee of nuclear fuel (Entergy Arkansas, Entergy Louisiana, or Entergy Corporation as guarantor for System Energy) to maintain a consolidated debt ratio, as defined, of 70% or less of its total capitalization. Each lessee is in compliance with this covenant. The nuclear fuel company VIEs had notes payable that were included in debt on the respective balance sheets as of September 30, 2023 as follows: Company Description Amount Entergy Arkansas VIE 3.17% Series M due December 2023 $40 million Entergy Arkansas VIE 1.84% Series N due July 2026 $90 million Entergy Louisiana River Bend VIE 2.51% Series V due June 2027 $70 million Entergy Louisiana Waterford VIE 3.22% Series I due December 2023 $20 million Entergy Louisiana Waterford VIE 5.94% Series J due September 2026 $70 million System Energy VIE 2.05% Series K due September 2027 $90 million In accordance with regulatory treatment, interest on the nuclear fuel company VIEs’ credit facilities, commercial paper, and long-term notes payable is reported in fuel expense. As of September 30, 2023, Entergy Arkansas and Entergy Louisiana each has obtained financing authorization from the FERC that extend through April 2025 and System Energy has obtained financing authorization from the FERC that extends through March 2025 for issuances by their nuclear fuel company VIEs. Debt Issuances and Retirements (Entergy Arkansas) In January 2023, Entergy Arkansas issued $425 million of 5.15% Series mortgage bonds due January 2033. Entergy Arkansas used the proceeds, together with other funds, to repay, at maturity, its $250 million of 3.05% Series mortgage bonds due June 2023 and for general corporate purposes. In August 2023, Entergy Arkansas issued $300 million of 5.30% Series mortgage bonds due September 2033. Entergy Arkansas used the proceeds, together with other funds, to repay debt outstanding under its $150 million long-term revolving credit facility and for general corporate purposes, including the repayment of borrowings from the Entergy System money pool. (Entergy Louisiana) In September 2023, Entergy Louisiana repaid, at maturity, $325 million of 4.05% Series mortgage bonds. (Entergy Mississippi) In May 2023, Entergy Mississippi issued $300 million of 5.0% Series mortgage bonds due September 2033. Entergy Mississippi used the proceeds, together with other funds, to repay, prior to maturity, its $250 million of 3.10% Series mortgage bonds due July 2023 and $50 million of its unsecured term loan due December 2023 and for general corporate purposes. (Entergy New Orleans) In May 2023, Entergy New Orleans amended its $70 million unsecured term loan credit agreement, to provide for additional borrowings of $15 million due June 2024. The amended term loan bears interest at a fixed interest rate of 6.25% payable on the unpaid principal amount, compared to the previous rate of 2.5%. Entergy New Orleans used the funds for general corporate purposes. In July 2023, Entergy New Orleans repaid, at maturity, $100 million of 3.9% Series mortgage bonds. (Entergy Texas) In August 2023, Entergy Texas issued $350 million of 5.80% Series mortgage bonds due September 2053. Entergy Texas used the proceeds, together with other funds, to finance the construction of the Orange County Advanced Power Station and for general corporate purposes, including the repayment of borrowings from the Entergy System money pool. (System Energy) In March 2023, System Energy issued $325 million of 6.00% Series mortgage bonds due April 2028. System Energy used the proceeds, together with other funds, to repay, prior to maturity, its $50 million term loan due November 2023, and to repay, at maturity, its $250 million of 4.10% Series mortgage bonds due April 2023, and for general corporate purposes. Fair Value The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of September 30, 2023 were as follows: Book Value Fair Value (In Thousands) Entergy $26,183,400 $22,233,532 Entergy Arkansas $4,650,501 $3,910,973 Entergy Louisiana $10,399,014 $8,893,051 Entergy Mississippi $2,329,185 $1,935,895 Entergy New Orleans $685,002 $599,005 Entergy Texas $3,233,614 $2,702,065 System Energy $745,247 $677,274 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein. The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of December 31, 2022 were as follows: Book Value Fair Value (In Thousands) Entergy $25,932,549 $22,573,837 Entergy Arkansas $4,166,500 $3,538,930 Entergy Louisiana $10,698,922 $9,444,665 Entergy Mississippi $2,331,096 $1,987,154 Entergy New Orleans $775,632 $707,872 Entergy Texas $2,895,913 $2,485,705 System Energy $777,905 $702,473 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein.
Entergy Mississippi [Member]
Revolving Credit Facilities, Lines Of Credit, Short-Term Borrowings, And Long-Term Debt	REVOLVING CREDIT FACILITIES, LINES OF CREDIT, SHORT-TERM BORROWINGS, AND LONG-TERM DEBT (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy Corporation has in place a credit facility that has a borrowing capacity of $3.5 billion and expires in June 2028. The facility includes fronting commitments for the issuance of letters of credit against $20 million of the total borrowing capacity of the credit facility. The commitment fee is currently 0.225% of the undrawn commitment amount. Commitment fees and interest rates on loans under the credit facility can fluctuate depending on the senior unsecured debt ratings of Entergy Corporation. The weighted-average interest rate for the nine months ended September 30, 2023 was 6.44% on the drawn portion of the facility. As of September 30, 2023, amounts outstanding and capacity available under the $3.5 billion credit facility are: Capacity Borrowings Letters Capacity (In Millions) $3,500 $— $3 $3,497 Entergy Corporation’s credit facility requires Entergy to maintain a consolidated debt ratio, as defined, of 65% or less of its total capitalization. Entergy is in compliance with this covenant. If Entergy fails to meet this ratio, or if Entergy Corporation or one of the Registrant Subsidiaries (except Entergy New Orleans and System Energy) defaults on other indebtedness or is in bankruptcy or insolvency proceedings, an acceleration of the Entergy Corporation credit facility’s maturity date may occur. Entergy Corporation has a commercial paper program with a Board-approved program limit of up to $2 billion. As of September 30, 2023, Entergy Corporation had $1,351.1 million of commercial paper outstanding. The weighted-average interest rate for the nine months ended September 30, 2023 was 5.35%. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, and Entergy Texas each had credit facilities available as of September 30, 2023 as follows: Company Expiration Amount of Interest Rate Amount Drawn Letters of Credit Entergy Arkansas April 2024 $25 million (b) 7.27% $— $— Entergy Arkansas June 2028 $150 million (c) 6.54% $— $— Entergy Louisiana June 2028 $350 million (c) 6.67% $— $— Entergy Mississippi July 2025 $150 million 6.54% $— $— Entergy New Orleans June 2024 $25 million (c) 7.04% $— $— Entergy Texas June 2028 $150 million (c) 6.67% $— $1.1 million (a) The interest rate is the estimated interest rate as of September 30, 2023 that would have been applied to outstanding borrowings under the facility. (b) Borrowings under this Entergy Arkansas credit facility may be secured by a security interest in its accounts receivable at Entergy Arkansas’s option. (c) The credit facility includes fronting commitments for the issuance of letters of credit against a portion of the borrowing capacity of the facility as follows: $5 million for Entergy Arkansas; $15 million for Entergy Louisiana; $10 million for Entergy New Orleans; and $30 million for Entergy Texas. The commitment fees on the credit facilities range from 0.075% to 0.375% of the undrawn commitment amount for Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy Texas, and of the entire facility amount for Entergy New Orleans. Each of the credit facilities requires the Registrant Subsidiary borrower to maintain a debt ratio, as defined, of 65% or less of its total capitalization. Each Registrant Subsidiary is in compliance with this covenant. In addition, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, and Entergy Texas each entered into an uncommitted standby letter of credit facility as a means to post collateral to support its obligations to MISO. The following is a summary of the uncommitted standby letter of credit facilities as of September 30, 2023: Company Amount of Letter of Credit Fee Letters of Credit Entergy Arkansas $25 million 0.78% $7.8 million Entergy Louisiana $125 million 0.78% $11.2 million Entergy Mississippi $65 million 0.78% $6.7 million Entergy New Orleans $15 million 1.625% $1 million Entergy Texas $80 million 1.250% $12.8 million (a) As of September 30, 2023, letters of credit posted with MISO covered financial transmission right exposure of $1.7 million for Entergy Arkansas, $0.9 million for Entergy Louisiana, $0.6 million for Entergy Mississippi, and $0.5 million for Entergy Texas. See Note 8 to the financial statements herein for discussion of financial transmission rights. (b) As of September 30, 2023, in addition to the $6.7 million MISO letters of credit, Entergy Mississippi had $1 million in non-MISO letters of credit outstanding under this facility. The short-term borrowings of the Registrant Subsidiaries are limited to amounts authorized by the FERC. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, and Entergy Texas have FERC- authorized short-term borrowing limits effective through April 2025. The FERC-authorized short-term borrowing limit for System Energy is effective through March 2025. In addition to borrowings from commercial banks, these companies may also borrow from the Entergy System money pool and from other internal short-term borrowing arrangements. The money pool and the other internal borrowing arrangements are intercompany borrowing arrangements designed to reduce the Utility subsidiaries’ dependence on external short-term borrowings. Borrowings from internal and external short-term borrowings combined may not exceed the FERC-authorized limits. The following were the FERC-authorized limits for short-term borrowings and the outstanding short-term borrowings as of September 30, 2023 (aggregating both internal and external short-term borrowings) for the Registrant Subsidiaries: Authorized Borrowings (In Millions) Entergy Arkansas $250 $— Entergy Louisiana $450 $— Entergy Mississippi $200 $24 Entergy New Orleans $150 $— Entergy Texas $200 $— System Energy $200 $— Vermont Yankee Credit Facility (Entergy Corporation) In January 2019, Entergy Nuclear Vermont Yankee was transferred to NorthStar and its credit facility was assumed by Entergy Assets Management Operations, LLC (formerly Vermont Yankee Asset Retirement, LLC), Entergy Nuclear Vermont Yankee’s parent company that remains an Entergy subsidiary after the transfer. The credit facility has a borrowing capacity of $139 million and expires in December 2024. The commitment fee is currently 0.20% of the undrawn commitment amount. As of September 30, 2023, $139 million in cash borrowings were outstanding under the credit facility. The weighted-average interest rate for the nine months ended September 30, 2023 was 6.47% on the drawn portion of the facility. Variable Interest Entities (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, and System Energy) See Note 17 to the financial statements in the Form 10-K for a discussion of the consolidation of the nuclear fuel company variable interest entities (VIEs). To finance the acquisition and ownership of nuclear fuel, the nuclear fuel company VIEs have credit facilities and three of the four VIEs also issue commercial paper, details of which follow as of September 30, 2023: Company Expiration Amount Weighted- Amount (Dollars in Millions) Entergy Arkansas VIE June 2025 $80 6.03% $10.6 Entergy Louisiana River Bend VIE June 2025 $105 6.08% $57.1 Entergy Louisiana Waterford VIE June 2025 $105 6.04% $13.9 System Energy VIE June 2025 $120 5.90% $29.2 (a) Includes letter of credit fees and bank fronting fees on commercial paper issuances by the nuclear fuel company VIEs for Entergy Arkansas, Entergy Louisiana, and System Energy. The nuclear fuel company VIE for Entergy Louisiana River Bend does not issue commercial paper, but borrows directly on its bank credit facility. The commitment fees on the credit facilities are 0.100% of the undrawn commitment amount for the Entergy Arkansas, Entergy Louisiana, and System Energy VIEs. Each credit facility requires the respective lessee of nuclear fuel (Entergy Arkansas, Entergy Louisiana, or Entergy Corporation as guarantor for System Energy) to maintain a consolidated debt ratio, as defined, of 70% or less of its total capitalization. Each lessee is in compliance with this covenant. The nuclear fuel company VIEs had notes payable that were included in debt on the respective balance sheets as of September 30, 2023 as follows: Company Description Amount Entergy Arkansas VIE 3.17% Series M due December 2023 $40 million Entergy Arkansas VIE 1.84% Series N due July 2026 $90 million Entergy Louisiana River Bend VIE 2.51% Series V due June 2027 $70 million Entergy Louisiana Waterford VIE 3.22% Series I due December 2023 $20 million Entergy Louisiana Waterford VIE 5.94% Series J due September 2026 $70 million System Energy VIE 2.05% Series K due September 2027 $90 million In accordance with regulatory treatment, interest on the nuclear fuel company VIEs’ credit facilities, commercial paper, and long-term notes payable is reported in fuel expense. As of September 30, 2023, Entergy Arkansas and Entergy Louisiana each has obtained financing authorization from the FERC that extend through April 2025 and System Energy has obtained financing authorization from the FERC that extends through March 2025 for issuances by their nuclear fuel company VIEs. Debt Issuances and Retirements (Entergy Arkansas) In January 2023, Entergy Arkansas issued $425 million of 5.15% Series mortgage bonds due January 2033. Entergy Arkansas used the proceeds, together with other funds, to repay, at maturity, its $250 million of 3.05% Series mortgage bonds due June 2023 and for general corporate purposes. In August 2023, Entergy Arkansas issued $300 million of 5.30% Series mortgage bonds due September 2033. Entergy Arkansas used the proceeds, together with other funds, to repay debt outstanding under its $150 million long-term revolving credit facility and for general corporate purposes, including the repayment of borrowings from the Entergy System money pool. (Entergy Louisiana) In September 2023, Entergy Louisiana repaid, at maturity, $325 million of 4.05% Series mortgage bonds. (Entergy Mississippi) In May 2023, Entergy Mississippi issued $300 million of 5.0% Series mortgage bonds due September 2033. Entergy Mississippi used the proceeds, together with other funds, to repay, prior to maturity, its $250 million of 3.10% Series mortgage bonds due July 2023 and $50 million of its unsecured term loan due December 2023 and for general corporate purposes. (Entergy New Orleans) In May 2023, Entergy New Orleans amended its $70 million unsecured term loan credit agreement, to provide for additional borrowings of $15 million due June 2024. The amended term loan bears interest at a fixed interest rate of 6.25% payable on the unpaid principal amount, compared to the previous rate of 2.5%. Entergy New Orleans used the funds for general corporate purposes. In July 2023, Entergy New Orleans repaid, at maturity, $100 million of 3.9% Series mortgage bonds. (Entergy Texas) In August 2023, Entergy Texas issued $350 million of 5.80% Series mortgage bonds due September 2053. Entergy Texas used the proceeds, together with other funds, to finance the construction of the Orange County Advanced Power Station and for general corporate purposes, including the repayment of borrowings from the Entergy System money pool. (System Energy) In March 2023, System Energy issued $325 million of 6.00% Series mortgage bonds due April 2028. System Energy used the proceeds, together with other funds, to repay, prior to maturity, its $50 million term loan due November 2023, and to repay, at maturity, its $250 million of 4.10% Series mortgage bonds due April 2023, and for general corporate purposes. Fair Value The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of September 30, 2023 were as follows: Book Value Fair Value (In Thousands) Entergy $26,183,400 $22,233,532 Entergy Arkansas $4,650,501 $3,910,973 Entergy Louisiana $10,399,014 $8,893,051 Entergy Mississippi $2,329,185 $1,935,895 Entergy New Orleans $685,002 $599,005 Entergy Texas $3,233,614 $2,702,065 System Energy $745,247 $677,274 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein. The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of December 31, 2022 were as follows: Book Value Fair Value (In Thousands) Entergy $25,932,549 $22,573,837 Entergy Arkansas $4,166,500 $3,538,930 Entergy Louisiana $10,698,922 $9,444,665 Entergy Mississippi $2,331,096 $1,987,154 Entergy New Orleans $775,632 $707,872 Entergy Texas $2,895,913 $2,485,705 System Energy $777,905 $702,473 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein.
Entergy New Orleans [Member]
Revolving Credit Facilities, Lines Of Credit, Short-Term Borrowings, And Long-Term Debt	REVOLVING CREDIT FACILITIES, LINES OF CREDIT, SHORT-TERM BORROWINGS, AND LONG-TERM DEBT (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy Corporation has in place a credit facility that has a borrowing capacity of $3.5 billion and expires in June 2028. The facility includes fronting commitments for the issuance of letters of credit against $20 million of the total borrowing capacity of the credit facility. The commitment fee is currently 0.225% of the undrawn commitment amount. Commitment fees and interest rates on loans under the credit facility can fluctuate depending on the senior unsecured debt ratings of Entergy Corporation. The weighted-average interest rate for the nine months ended September 30, 2023 was 6.44% on the drawn portion of the facility. As of September 30, 2023, amounts outstanding and capacity available under the $3.5 billion credit facility are: Capacity Borrowings Letters Capacity (In Millions) $3,500 $— $3 $3,497 Entergy Corporation’s credit facility requires Entergy to maintain a consolidated debt ratio, as defined, of 65% or less of its total capitalization. Entergy is in compliance with this covenant. If Entergy fails to meet this ratio, or if Entergy Corporation or one of the Registrant Subsidiaries (except Entergy New Orleans and System Energy) defaults on other indebtedness or is in bankruptcy or insolvency proceedings, an acceleration of the Entergy Corporation credit facility’s maturity date may occur. Entergy Corporation has a commercial paper program with a Board-approved program limit of up to $2 billion. As of September 30, 2023, Entergy Corporation had $1,351.1 million of commercial paper outstanding. The weighted-average interest rate for the nine months ended September 30, 2023 was 5.35%. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, and Entergy Texas each had credit facilities available as of September 30, 2023 as follows: Company Expiration Amount of Interest Rate Amount Drawn Letters of Credit Entergy Arkansas April 2024 $25 million (b) 7.27% $— $— Entergy Arkansas June 2028 $150 million (c) 6.54% $— $— Entergy Louisiana June 2028 $350 million (c) 6.67% $— $— Entergy Mississippi July 2025 $150 million 6.54% $— $— Entergy New Orleans June 2024 $25 million (c) 7.04% $— $— Entergy Texas June 2028 $150 million (c) 6.67% $— $1.1 million (a) The interest rate is the estimated interest rate as of September 30, 2023 that would have been applied to outstanding borrowings under the facility. (b) Borrowings under this Entergy Arkansas credit facility may be secured by a security interest in its accounts receivable at Entergy Arkansas’s option. (c) The credit facility includes fronting commitments for the issuance of letters of credit against a portion of the borrowing capacity of the facility as follows: $5 million for Entergy Arkansas; $15 million for Entergy Louisiana; $10 million for Entergy New Orleans; and $30 million for Entergy Texas. The commitment fees on the credit facilities range from 0.075% to 0.375% of the undrawn commitment amount for Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy Texas, and of the entire facility amount for Entergy New Orleans. Each of the credit facilities requires the Registrant Subsidiary borrower to maintain a debt ratio, as defined, of 65% or less of its total capitalization. Each Registrant Subsidiary is in compliance with this covenant. In addition, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, and Entergy Texas each entered into an uncommitted standby letter of credit facility as a means to post collateral to support its obligations to MISO. The following is a summary of the uncommitted standby letter of credit facilities as of September 30, 2023: Company Amount of Letter of Credit Fee Letters of Credit Entergy Arkansas $25 million 0.78% $7.8 million Entergy Louisiana $125 million 0.78% $11.2 million Entergy Mississippi $65 million 0.78% $6.7 million Entergy New Orleans $15 million 1.625% $1 million Entergy Texas $80 million 1.250% $12.8 million (a) As of September 30, 2023, letters of credit posted with MISO covered financial transmission right exposure of $1.7 million for Entergy Arkansas, $0.9 million for Entergy Louisiana, $0.6 million for Entergy Mississippi, and $0.5 million for Entergy Texas. See Note 8 to the financial statements herein for discussion of financial transmission rights. (b) As of September 30, 2023, in addition to the $6.7 million MISO letters of credit, Entergy Mississippi had $1 million in non-MISO letters of credit outstanding under this facility. The short-term borrowings of the Registrant Subsidiaries are limited to amounts authorized by the FERC. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, and Entergy Texas have FERC- authorized short-term borrowing limits effective through April 2025. The FERC-authorized short-term borrowing limit for System Energy is effective through March 2025. In addition to borrowings from commercial banks, these companies may also borrow from the Entergy System money pool and from other internal short-term borrowing arrangements. The money pool and the other internal borrowing arrangements are intercompany borrowing arrangements designed to reduce the Utility subsidiaries’ dependence on external short-term borrowings. Borrowings from internal and external short-term borrowings combined may not exceed the FERC-authorized limits. The following were the FERC-authorized limits for short-term borrowings and the outstanding short-term borrowings as of September 30, 2023 (aggregating both internal and external short-term borrowings) for the Registrant Subsidiaries: Authorized Borrowings (In Millions) Entergy Arkansas $250 $— Entergy Louisiana $450 $— Entergy Mississippi $200 $24 Entergy New Orleans $150 $— Entergy Texas $200 $— System Energy $200 $— Vermont Yankee Credit Facility (Entergy Corporation) In January 2019, Entergy Nuclear Vermont Yankee was transferred to NorthStar and its credit facility was assumed by Entergy Assets Management Operations, LLC (formerly Vermont Yankee Asset Retirement, LLC), Entergy Nuclear Vermont Yankee’s parent company that remains an Entergy subsidiary after the transfer. The credit facility has a borrowing capacity of $139 million and expires in December 2024. The commitment fee is currently 0.20% of the undrawn commitment amount. As of September 30, 2023, $139 million in cash borrowings were outstanding under the credit facility. The weighted-average interest rate for the nine months ended September 30, 2023 was 6.47% on the drawn portion of the facility. Variable Interest Entities (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, and System Energy) See Note 17 to the financial statements in the Form 10-K for a discussion of the consolidation of the nuclear fuel company variable interest entities (VIEs). To finance the acquisition and ownership of nuclear fuel, the nuclear fuel company VIEs have credit facilities and three of the four VIEs also issue commercial paper, details of which follow as of September 30, 2023: Company Expiration Amount Weighted- Amount (Dollars in Millions) Entergy Arkansas VIE June 2025 $80 6.03% $10.6 Entergy Louisiana River Bend VIE June 2025 $105 6.08% $57.1 Entergy Louisiana Waterford VIE June 2025 $105 6.04% $13.9 System Energy VIE June 2025 $120 5.90% $29.2 (a) Includes letter of credit fees and bank fronting fees on commercial paper issuances by the nuclear fuel company VIEs for Entergy Arkansas, Entergy Louisiana, and System Energy. The nuclear fuel company VIE for Entergy Louisiana River Bend does not issue commercial paper, but borrows directly on its bank credit facility. The commitment fees on the credit facilities are 0.100% of the undrawn commitment amount for the Entergy Arkansas, Entergy Louisiana, and System Energy VIEs. Each credit facility requires the respective lessee of nuclear fuel (Entergy Arkansas, Entergy Louisiana, or Entergy Corporation as guarantor for System Energy) to maintain a consolidated debt ratio, as defined, of 70% or less of its total capitalization. Each lessee is in compliance with this covenant. The nuclear fuel company VIEs had notes payable that were included in debt on the respective balance sheets as of September 30, 2023 as follows: Company Description Amount Entergy Arkansas VIE 3.17% Series M due December 2023 $40 million Entergy Arkansas VIE 1.84% Series N due July 2026 $90 million Entergy Louisiana River Bend VIE 2.51% Series V due June 2027 $70 million Entergy Louisiana Waterford VIE 3.22% Series I due December 2023 $20 million Entergy Louisiana Waterford VIE 5.94% Series J due September 2026 $70 million System Energy VIE 2.05% Series K due September 2027 $90 million In accordance with regulatory treatment, interest on the nuclear fuel company VIEs’ credit facilities, commercial paper, and long-term notes payable is reported in fuel expense. As of September 30, 2023, Entergy Arkansas and Entergy Louisiana each has obtained financing authorization from the FERC that extend through April 2025 and System Energy has obtained financing authorization from the FERC that extends through March 2025 for issuances by their nuclear fuel company VIEs. Debt Issuances and Retirements (Entergy Arkansas) In January 2023, Entergy Arkansas issued $425 million of 5.15% Series mortgage bonds due January 2033. Entergy Arkansas used the proceeds, together with other funds, to repay, at maturity, its $250 million of 3.05% Series mortgage bonds due June 2023 and for general corporate purposes. In August 2023, Entergy Arkansas issued $300 million of 5.30% Series mortgage bonds due September 2033. Entergy Arkansas used the proceeds, together with other funds, to repay debt outstanding under its $150 million long-term revolving credit facility and for general corporate purposes, including the repayment of borrowings from the Entergy System money pool. (Entergy Louisiana) In September 2023, Entergy Louisiana repaid, at maturity, $325 million of 4.05% Series mortgage bonds. (Entergy Mississippi) In May 2023, Entergy Mississippi issued $300 million of 5.0% Series mortgage bonds due September 2033. Entergy Mississippi used the proceeds, together with other funds, to repay, prior to maturity, its $250 million of 3.10% Series mortgage bonds due July 2023 and $50 million of its unsecured term loan due December 2023 and for general corporate purposes. (Entergy New Orleans) In May 2023, Entergy New Orleans amended its $70 million unsecured term loan credit agreement, to provide for additional borrowings of $15 million due June 2024. The amended term loan bears interest at a fixed interest rate of 6.25% payable on the unpaid principal amount, compared to the previous rate of 2.5%. Entergy New Orleans used the funds for general corporate purposes. In July 2023, Entergy New Orleans repaid, at maturity, $100 million of 3.9% Series mortgage bonds. (Entergy Texas) In August 2023, Entergy Texas issued $350 million of 5.80% Series mortgage bonds due September 2053. Entergy Texas used the proceeds, together with other funds, to finance the construction of the Orange County Advanced Power Station and for general corporate purposes, including the repayment of borrowings from the Entergy System money pool. (System Energy) In March 2023, System Energy issued $325 million of 6.00% Series mortgage bonds due April 2028. System Energy used the proceeds, together with other funds, to repay, prior to maturity, its $50 million term loan due November 2023, and to repay, at maturity, its $250 million of 4.10% Series mortgage bonds due April 2023, and for general corporate purposes. Fair Value The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of September 30, 2023 were as follows: Book Value Fair Value (In Thousands) Entergy $26,183,400 $22,233,532 Entergy Arkansas $4,650,501 $3,910,973 Entergy Louisiana $10,399,014 $8,893,051 Entergy Mississippi $2,329,185 $1,935,895 Entergy New Orleans $685,002 $599,005 Entergy Texas $3,233,614 $2,702,065 System Energy $745,247 $677,274 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein. The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of December 31, 2022 were as follows: Book Value Fair Value (In Thousands) Entergy $25,932,549 $22,573,837 Entergy Arkansas $4,166,500 $3,538,930 Entergy Louisiana $10,698,922 $9,444,665 Entergy Mississippi $2,331,096 $1,987,154 Entergy New Orleans $775,632 $707,872 Entergy Texas $2,895,913 $2,485,705 System Energy $777,905 $702,473 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein.
Entergy Texas [Member]
Revolving Credit Facilities, Lines Of Credit, Short-Term Borrowings, And Long-Term Debt	REVOLVING CREDIT FACILITIES, LINES OF CREDIT, SHORT-TERM BORROWINGS, AND LONG-TERM DEBT (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy Corporation has in place a credit facility that has a borrowing capacity of $3.5 billion and expires in June 2028. The facility includes fronting commitments for the issuance of letters of credit against $20 million of the total borrowing capacity of the credit facility. The commitment fee is currently 0.225% of the undrawn commitment amount. Commitment fees and interest rates on loans under the credit facility can fluctuate depending on the senior unsecured debt ratings of Entergy Corporation. The weighted-average interest rate for the nine months ended September 30, 2023 was 6.44% on the drawn portion of the facility. As of September 30, 2023, amounts outstanding and capacity available under the $3.5 billion credit facility are: Capacity Borrowings Letters Capacity (In Millions) $3,500 $— $3 $3,497 Entergy Corporation’s credit facility requires Entergy to maintain a consolidated debt ratio, as defined, of 65% or less of its total capitalization. Entergy is in compliance with this covenant. If Entergy fails to meet this ratio, or if Entergy Corporation or one of the Registrant Subsidiaries (except Entergy New Orleans and System Energy) defaults on other indebtedness or is in bankruptcy or insolvency proceedings, an acceleration of the Entergy Corporation credit facility’s maturity date may occur. Entergy Corporation has a commercial paper program with a Board-approved program limit of up to $2 billion. As of September 30, 2023, Entergy Corporation had $1,351.1 million of commercial paper outstanding. The weighted-average interest rate for the nine months ended September 30, 2023 was 5.35%. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, and Entergy Texas each had credit facilities available as of September 30, 2023 as follows: Company Expiration Amount of Interest Rate Amount Drawn Letters of Credit Entergy Arkansas April 2024 $25 million (b) 7.27% $— $— Entergy Arkansas June 2028 $150 million (c) 6.54% $— $— Entergy Louisiana June 2028 $350 million (c) 6.67% $— $— Entergy Mississippi July 2025 $150 million 6.54% $— $— Entergy New Orleans June 2024 $25 million (c) 7.04% $— $— Entergy Texas June 2028 $150 million (c) 6.67% $— $1.1 million (a) The interest rate is the estimated interest rate as of September 30, 2023 that would have been applied to outstanding borrowings under the facility. (b) Borrowings under this Entergy Arkansas credit facility may be secured by a security interest in its accounts receivable at Entergy Arkansas’s option. (c) The credit facility includes fronting commitments for the issuance of letters of credit against a portion of the borrowing capacity of the facility as follows: $5 million for Entergy Arkansas; $15 million for Entergy Louisiana; $10 million for Entergy New Orleans; and $30 million for Entergy Texas. The commitment fees on the credit facilities range from 0.075% to 0.375% of the undrawn commitment amount for Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy Texas, and of the entire facility amount for Entergy New Orleans. Each of the credit facilities requires the Registrant Subsidiary borrower to maintain a debt ratio, as defined, of 65% or less of its total capitalization. Each Registrant Subsidiary is in compliance with this covenant. In addition, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, and Entergy Texas each entered into an uncommitted standby letter of credit facility as a means to post collateral to support its obligations to MISO. The following is a summary of the uncommitted standby letter of credit facilities as of September 30, 2023: Company Amount of Letter of Credit Fee Letters of Credit Entergy Arkansas $25 million 0.78% $7.8 million Entergy Louisiana $125 million 0.78% $11.2 million Entergy Mississippi $65 million 0.78% $6.7 million Entergy New Orleans $15 million 1.625% $1 million Entergy Texas $80 million 1.250% $12.8 million (a) As of September 30, 2023, letters of credit posted with MISO covered financial transmission right exposure of $1.7 million for Entergy Arkansas, $0.9 million for Entergy Louisiana, $0.6 million for Entergy Mississippi, and $0.5 million for Entergy Texas. See Note 8 to the financial statements herein for discussion of financial transmission rights. (b) As of September 30, 2023, in addition to the $6.7 million MISO letters of credit, Entergy Mississippi had $1 million in non-MISO letters of credit outstanding under this facility. The short-term borrowings of the Registrant Subsidiaries are limited to amounts authorized by the FERC. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, and Entergy Texas have FERC- authorized short-term borrowing limits effective through April 2025. The FERC-authorized short-term borrowing limit for System Energy is effective through March 2025. In addition to borrowings from commercial banks, these companies may also borrow from the Entergy System money pool and from other internal short-term borrowing arrangements. The money pool and the other internal borrowing arrangements are intercompany borrowing arrangements designed to reduce the Utility subsidiaries’ dependence on external short-term borrowings. Borrowings from internal and external short-term borrowings combined may not exceed the FERC-authorized limits. The following were the FERC-authorized limits for short-term borrowings and the outstanding short-term borrowings as of September 30, 2023 (aggregating both internal and external short-term borrowings) for the Registrant Subsidiaries: Authorized Borrowings (In Millions) Entergy Arkansas $250 $— Entergy Louisiana $450 $— Entergy Mississippi $200 $24 Entergy New Orleans $150 $— Entergy Texas $200 $— System Energy $200 $— Vermont Yankee Credit Facility (Entergy Corporation) In January 2019, Entergy Nuclear Vermont Yankee was transferred to NorthStar and its credit facility was assumed by Entergy Assets Management Operations, LLC (formerly Vermont Yankee Asset Retirement, LLC), Entergy Nuclear Vermont Yankee’s parent company that remains an Entergy subsidiary after the transfer. The credit facility has a borrowing capacity of $139 million and expires in December 2024. The commitment fee is currently 0.20% of the undrawn commitment amount. As of September 30, 2023, $139 million in cash borrowings were outstanding under the credit facility. The weighted-average interest rate for the nine months ended September 30, 2023 was 6.47% on the drawn portion of the facility. Variable Interest Entities (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, and System Energy) See Note 17 to the financial statements in the Form 10-K for a discussion of the consolidation of the nuclear fuel company variable interest entities (VIEs). To finance the acquisition and ownership of nuclear fuel, the nuclear fuel company VIEs have credit facilities and three of the four VIEs also issue commercial paper, details of which follow as of September 30, 2023: Company Expiration Amount Weighted- Amount (Dollars in Millions) Entergy Arkansas VIE June 2025 $80 6.03% $10.6 Entergy Louisiana River Bend VIE June 2025 $105 6.08% $57.1 Entergy Louisiana Waterford VIE June 2025 $105 6.04% $13.9 System Energy VIE June 2025 $120 5.90% $29.2 (a) Includes letter of credit fees and bank fronting fees on commercial paper issuances by the nuclear fuel company VIEs for Entergy Arkansas, Entergy Louisiana, and System Energy. The nuclear fuel company VIE for Entergy Louisiana River Bend does not issue commercial paper, but borrows directly on its bank credit facility. The commitment fees on the credit facilities are 0.100% of the undrawn commitment amount for the Entergy Arkansas, Entergy Louisiana, and System Energy VIEs. Each credit facility requires the respective lessee of nuclear fuel (Entergy Arkansas, Entergy Louisiana, or Entergy Corporation as guarantor for System Energy) to maintain a consolidated debt ratio, as defined, of 70% or less of its total capitalization. Each lessee is in compliance with this covenant. The nuclear fuel company VIEs had notes payable that were included in debt on the respective balance sheets as of September 30, 2023 as follows: Company Description Amount Entergy Arkansas VIE 3.17% Series M due December 2023 $40 million Entergy Arkansas VIE 1.84% Series N due July 2026 $90 million Entergy Louisiana River Bend VIE 2.51% Series V due June 2027 $70 million Entergy Louisiana Waterford VIE 3.22% Series I due December 2023 $20 million Entergy Louisiana Waterford VIE 5.94% Series J due September 2026 $70 million System Energy VIE 2.05% Series K due September 2027 $90 million In accordance with regulatory treatment, interest on the nuclear fuel company VIEs’ credit facilities, commercial paper, and long-term notes payable is reported in fuel expense. As of September 30, 2023, Entergy Arkansas and Entergy Louisiana each has obtained financing authorization from the FERC that extend through April 2025 and System Energy has obtained financing authorization from the FERC that extends through March 2025 for issuances by their nuclear fuel company VIEs. Debt Issuances and Retirements (Entergy Arkansas) In January 2023, Entergy Arkansas issued $425 million of 5.15% Series mortgage bonds due January 2033. Entergy Arkansas used the proceeds, together with other funds, to repay, at maturity, its $250 million of 3.05% Series mortgage bonds due June 2023 and for general corporate purposes. In August 2023, Entergy Arkansas issued $300 million of 5.30% Series mortgage bonds due September 2033. Entergy Arkansas used the proceeds, together with other funds, to repay debt outstanding under its $150 million long-term revolving credit facility and for general corporate purposes, including the repayment of borrowings from the Entergy System money pool. (Entergy Louisiana) In September 2023, Entergy Louisiana repaid, at maturity, $325 million of 4.05% Series mortgage bonds. (Entergy Mississippi) In May 2023, Entergy Mississippi issued $300 million of 5.0% Series mortgage bonds due September 2033. Entergy Mississippi used the proceeds, together with other funds, to repay, prior to maturity, its $250 million of 3.10% Series mortgage bonds due July 2023 and $50 million of its unsecured term loan due December 2023 and for general corporate purposes. (Entergy New Orleans) In May 2023, Entergy New Orleans amended its $70 million unsecured term loan credit agreement, to provide for additional borrowings of $15 million due June 2024. The amended term loan bears interest at a fixed interest rate of 6.25% payable on the unpaid principal amount, compared to the previous rate of 2.5%. Entergy New Orleans used the funds for general corporate purposes. In July 2023, Entergy New Orleans repaid, at maturity, $100 million of 3.9% Series mortgage bonds. (Entergy Texas) In August 2023, Entergy Texas issued $350 million of 5.80% Series mortgage bonds due September 2053. Entergy Texas used the proceeds, together with other funds, to finance the construction of the Orange County Advanced Power Station and for general corporate purposes, including the repayment of borrowings from the Entergy System money pool. (System Energy) In March 2023, System Energy issued $325 million of 6.00% Series mortgage bonds due April 2028. System Energy used the proceeds, together with other funds, to repay, prior to maturity, its $50 million term loan due November 2023, and to repay, at maturity, its $250 million of 4.10% Series mortgage bonds due April 2023, and for general corporate purposes. Fair Value The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of September 30, 2023 were as follows: Book Value Fair Value (In Thousands) Entergy $26,183,400 $22,233,532 Entergy Arkansas $4,650,501 $3,910,973 Entergy Louisiana $10,399,014 $8,893,051 Entergy Mississippi $2,329,185 $1,935,895 Entergy New Orleans $685,002 $599,005 Entergy Texas $3,233,614 $2,702,065 System Energy $745,247 $677,274 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein. The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of December 31, 2022 were as follows: Book Value Fair Value (In Thousands) Entergy $25,932,549 $22,573,837 Entergy Arkansas $4,166,500 $3,538,930 Entergy Louisiana $10,698,922 $9,444,665 Entergy Mississippi $2,331,096 $1,987,154 Entergy New Orleans $775,632 $707,872 Entergy Texas $2,895,913 $2,485,705 System Energy $777,905 $702,473 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein.
System Energy [Member]
Revolving Credit Facilities, Lines Of Credit, Short-Term Borrowings, And Long-Term Debt	REVOLVING CREDIT FACILITIES, LINES OF CREDIT, SHORT-TERM BORROWINGS, AND LONG-TERM DEBT (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy Corporation has in place a credit facility that has a borrowing capacity of $3.5 billion and expires in June 2028. The facility includes fronting commitments for the issuance of letters of credit against $20 million of the total borrowing capacity of the credit facility. The commitment fee is currently 0.225% of the undrawn commitment amount. Commitment fees and interest rates on loans under the credit facility can fluctuate depending on the senior unsecured debt ratings of Entergy Corporation. The weighted-average interest rate for the nine months ended September 30, 2023 was 6.44% on the drawn portion of the facility. As of September 30, 2023, amounts outstanding and capacity available under the $3.5 billion credit facility are: Capacity Borrowings Letters Capacity (In Millions) $3,500 $— $3 $3,497 Entergy Corporation’s credit facility requires Entergy to maintain a consolidated debt ratio, as defined, of 65% or less of its total capitalization. Entergy is in compliance with this covenant. If Entergy fails to meet this ratio, or if Entergy Corporation or one of the Registrant Subsidiaries (except Entergy New Orleans and System Energy) defaults on other indebtedness or is in bankruptcy or insolvency proceedings, an acceleration of the Entergy Corporation credit facility’s maturity date may occur. Entergy Corporation has a commercial paper program with a Board-approved program limit of up to $2 billion. As of September 30, 2023, Entergy Corporation had $1,351.1 million of commercial paper outstanding. The weighted-average interest rate for the nine months ended September 30, 2023 was 5.35%. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, and Entergy Texas each had credit facilities available as of September 30, 2023 as follows: Company Expiration Amount of Interest Rate Amount Drawn Letters of Credit Entergy Arkansas April 2024 $25 million (b) 7.27% $— $— Entergy Arkansas June 2028 $150 million (c) 6.54% $— $— Entergy Louisiana June 2028 $350 million (c) 6.67% $— $— Entergy Mississippi July 2025 $150 million 6.54% $— $— Entergy New Orleans June 2024 $25 million (c) 7.04% $— $— Entergy Texas June 2028 $150 million (c) 6.67% $— $1.1 million (a) The interest rate is the estimated interest rate as of September 30, 2023 that would have been applied to outstanding borrowings under the facility. (b) Borrowings under this Entergy Arkansas credit facility may be secured by a security interest in its accounts receivable at Entergy Arkansas’s option. (c) The credit facility includes fronting commitments for the issuance of letters of credit against a portion of the borrowing capacity of the facility as follows: $5 million for Entergy Arkansas; $15 million for Entergy Louisiana; $10 million for Entergy New Orleans; and $30 million for Entergy Texas. The commitment fees on the credit facilities range from 0.075% to 0.375% of the undrawn commitment amount for Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy Texas, and of the entire facility amount for Entergy New Orleans. Each of the credit facilities requires the Registrant Subsidiary borrower to maintain a debt ratio, as defined, of 65% or less of its total capitalization. Each Registrant Subsidiary is in compliance with this covenant. In addition, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, and Entergy Texas each entered into an uncommitted standby letter of credit facility as a means to post collateral to support its obligations to MISO. The following is a summary of the uncommitted standby letter of credit facilities as of September 30, 2023: Company Amount of Letter of Credit Fee Letters of Credit Entergy Arkansas $25 million 0.78% $7.8 million Entergy Louisiana $125 million 0.78% $11.2 million Entergy Mississippi $65 million 0.78% $6.7 million Entergy New Orleans $15 million 1.625% $1 million Entergy Texas $80 million 1.250% $12.8 million (a) As of September 30, 2023, letters of credit posted with MISO covered financial transmission right exposure of $1.7 million for Entergy Arkansas, $0.9 million for Entergy Louisiana, $0.6 million for Entergy Mississippi, and $0.5 million for Entergy Texas. See Note 8 to the financial statements herein for discussion of financial transmission rights. (b) As of September 30, 2023, in addition to the $6.7 million MISO letters of credit, Entergy Mississippi had $1 million in non-MISO letters of credit outstanding under this facility. The short-term borrowings of the Registrant Subsidiaries are limited to amounts authorized by the FERC. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, and Entergy Texas have FERC- authorized short-term borrowing limits effective through April 2025. The FERC-authorized short-term borrowing limit for System Energy is effective through March 2025. In addition to borrowings from commercial banks, these companies may also borrow from the Entergy System money pool and from other internal short-term borrowing arrangements. The money pool and the other internal borrowing arrangements are intercompany borrowing arrangements designed to reduce the Utility subsidiaries’ dependence on external short-term borrowings. Borrowings from internal and external short-term borrowings combined may not exceed the FERC-authorized limits. The following were the FERC-authorized limits for short-term borrowings and the outstanding short-term borrowings as of September 30, 2023 (aggregating both internal and external short-term borrowings) for the Registrant Subsidiaries: Authorized Borrowings (In Millions) Entergy Arkansas $250 $— Entergy Louisiana $450 $— Entergy Mississippi $200 $24 Entergy New Orleans $150 $— Entergy Texas $200 $— System Energy $200 $— Vermont Yankee Credit Facility (Entergy Corporation) In January 2019, Entergy Nuclear Vermont Yankee was transferred to NorthStar and its credit facility was assumed by Entergy Assets Management Operations, LLC (formerly Vermont Yankee Asset Retirement, LLC), Entergy Nuclear Vermont Yankee’s parent company that remains an Entergy subsidiary after the transfer. The credit facility has a borrowing capacity of $139 million and expires in December 2024. The commitment fee is currently 0.20% of the undrawn commitment amount. As of September 30, 2023, $139 million in cash borrowings were outstanding under the credit facility. The weighted-average interest rate for the nine months ended September 30, 2023 was 6.47% on the drawn portion of the facility. Variable Interest Entities (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, and System Energy) See Note 17 to the financial statements in the Form 10-K for a discussion of the consolidation of the nuclear fuel company variable interest entities (VIEs). To finance the acquisition and ownership of nuclear fuel, the nuclear fuel company VIEs have credit facilities and three of the four VIEs also issue commercial paper, details of which follow as of September 30, 2023: Company Expiration Amount Weighted- Amount (Dollars in Millions) Entergy Arkansas VIE June 2025 $80 6.03% $10.6 Entergy Louisiana River Bend VIE June 2025 $105 6.08% $57.1 Entergy Louisiana Waterford VIE June 2025 $105 6.04% $13.9 System Energy VIE June 2025 $120 5.90% $29.2 (a) Includes letter of credit fees and bank fronting fees on commercial paper issuances by the nuclear fuel company VIEs for Entergy Arkansas, Entergy Louisiana, and System Energy. The nuclear fuel company VIE for Entergy Louisiana River Bend does not issue commercial paper, but borrows directly on its bank credit facility. The commitment fees on the credit facilities are 0.100% of the undrawn commitment amount for the Entergy Arkansas, Entergy Louisiana, and System Energy VIEs. Each credit facility requires the respective lessee of nuclear fuel (Entergy Arkansas, Entergy Louisiana, or Entergy Corporation as guarantor for System Energy) to maintain a consolidated debt ratio, as defined, of 70% or less of its total capitalization. Each lessee is in compliance with this covenant. The nuclear fuel company VIEs had notes payable that were included in debt on the respective balance sheets as of September 30, 2023 as follows: Company Description Amount Entergy Arkansas VIE 3.17% Series M due December 2023 $40 million Entergy Arkansas VIE 1.84% Series N due July 2026 $90 million Entergy Louisiana River Bend VIE 2.51% Series V due June 2027 $70 million Entergy Louisiana Waterford VIE 3.22% Series I due December 2023 $20 million Entergy Louisiana Waterford VIE 5.94% Series J due September 2026 $70 million System Energy VIE 2.05% Series K due September 2027 $90 million In accordance with regulatory treatment, interest on the nuclear fuel company VIEs’ credit facilities, commercial paper, and long-term notes payable is reported in fuel expense. As of September 30, 2023, Entergy Arkansas and Entergy Louisiana each has obtained financing authorization from the FERC that extend through April 2025 and System Energy has obtained financing authorization from the FERC that extends through March 2025 for issuances by their nuclear fuel company VIEs. Debt Issuances and Retirements (Entergy Arkansas) In January 2023, Entergy Arkansas issued $425 million of 5.15% Series mortgage bonds due January 2033. Entergy Arkansas used the proceeds, together with other funds, to repay, at maturity, its $250 million of 3.05% Series mortgage bonds due June 2023 and for general corporate purposes. In August 2023, Entergy Arkansas issued $300 million of 5.30% Series mortgage bonds due September 2033. Entergy Arkansas used the proceeds, together with other funds, to repay debt outstanding under its $150 million long-term revolving credit facility and for general corporate purposes, including the repayment of borrowings from the Entergy System money pool. (Entergy Louisiana) In September 2023, Entergy Louisiana repaid, at maturity, $325 million of 4.05% Series mortgage bonds. (Entergy Mississippi) In May 2023, Entergy Mississippi issued $300 million of 5.0% Series mortgage bonds due September 2033. Entergy Mississippi used the proceeds, together with other funds, to repay, prior to maturity, its $250 million of 3.10% Series mortgage bonds due July 2023 and $50 million of its unsecured term loan due December 2023 and for general corporate purposes. (Entergy New Orleans) In May 2023, Entergy New Orleans amended its $70 million unsecured term loan credit agreement, to provide for additional borrowings of $15 million due June 2024. The amended term loan bears interest at a fixed interest rate of 6.25% payable on the unpaid principal amount, compared to the previous rate of 2.5%. Entergy New Orleans used the funds for general corporate purposes. In July 2023, Entergy New Orleans repaid, at maturity, $100 million of 3.9% Series mortgage bonds. (Entergy Texas) In August 2023, Entergy Texas issued $350 million of 5.80% Series mortgage bonds due September 2053. Entergy Texas used the proceeds, together with other funds, to finance the construction of the Orange County Advanced Power Station and for general corporate purposes, including the repayment of borrowings from the Entergy System money pool. (System Energy) In March 2023, System Energy issued $325 million of 6.00% Series mortgage bonds due April 2028. System Energy used the proceeds, together with other funds, to repay, prior to maturity, its $50 million term loan due November 2023, and to repay, at maturity, its $250 million of 4.10% Series mortgage bonds due April 2023, and for general corporate purposes. Fair Value The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of September 30, 2023 were as follows: Book Value Fair Value (In Thousands) Entergy $26,183,400 $22,233,532 Entergy Arkansas $4,650,501 $3,910,973 Entergy Louisiana $10,399,014 $8,893,051 Entergy Mississippi $2,329,185 $1,935,895 Entergy New Orleans $685,002 $599,005 Entergy Texas $3,233,614 $2,702,065 System Energy $745,247 $677,274 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein. The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of December 31, 2022 were as follows: Book Value Fair Value (In Thousands) Entergy $25,932,549 $22,573,837 Entergy Arkansas $4,166,500 $3,538,930 Entergy Louisiana $10,698,922 $9,444,665 Entergy Mississippi $2,331,096 $1,987,154 Entergy New Orleans $775,632 $707,872 Entergy Texas $2,895,913 $2,485,705 System Energy $777,905 $702,473 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
Stock-Based Compensation	Sep. 30, 2023
Entergy Corporation [Member]
Stock-Based Compensation	STOCK-BASED COMPENSATION (Entergy Corporation) Entergy grants stock and stock-based awards, which are described more fully in Note 12 to the financial statements in the Form 10-K. Awards under Entergy’s plans generally vest over three years. Stock Options Entergy granted options on 281,874 shares of its common stock under the 2019 Omnibus Incentive Plan during the first quarter 2023 with a fair value of $20.07 per option. As of September 30, 2023, there were options on 2,950,625 shares of common stock outstanding with a weighted-average exercise price of $97.49. The intrinsic value, which has no effect on net income, of the outstanding stock options is calculated by the positive difference between the weighted-average exercise price of the stock options granted and Entergy Corporation’s common stock price as of September 30, 2023. The aggregate intrinsic value of the stock options outstanding as of September 30, 2023 was $16.6 million. The following table includes financial information for outstanding stock options for the three months ended September 30, 2023 and 2022: 2023 2022 (In Millions) Compensation expense included in Entergy’s consolidated net income $1.1 $0.9 Tax benefit recognized in Entergy’s consolidated net income $0.3 $0.2 Compensation cost capitalized as part of fixed assets and materials and supplies $0.5 $0.4 The following table includes financial information for outstanding stock options for the nine months ended September 30, 2023 and 2022: 2023 2022 (In Millions) Compensation expense included in Entergy’s consolidated net income $3.2 $3.2 Tax benefit recognized in Entergy’s consolidated net income $0.9 $0.8 Compensation cost capitalized as part of fixed assets and materials and supplies $1.6 $1.2 Other Equity Awards In January 2023 the Board approved and Entergy granted 345,983 restricted stock awards and 143,212 long-term incentive awards under the 2019 Omnibus Incentive Plan. The restricted stock awards were made effective on January 26, 2023 and were valued at $108.47 per share, which was the closing price of Entergy’s common stock on that date. Shares of restricted stock have the same dividend and voting rights as other common stock, are considered issued and outstanding shares of Entergy upon vesting, and are expensed ratably over the three-year vesting period. One-third of the restricted stock awards and accrued dividends will vest upon each anniversary of the grant date. In addition, long-term incentive awards were also granted in the form of performance units that represent the value of, and are settled with, one share of Entergy Corporation common stock at the end of the three-year performance period, plus dividends accrued during the performance period on the number of performance units earned. To emphasize the importance of strong cash generation for the long-term health of its business, a credit measure – adjusted funds from operations/debt ratio – was selected as one of the performance measures for the 2023-2025 performance period. Performance will be measured based eighty percent on relative total shareholder return and twenty percent on the credit measure. The performance units were granted on January 26, 2023 and eighty percent were valued at $130.65 per share based on various factors, primarily market conditions; and twenty percent were valued at $108.47 per share, the closing price of Entergy’s common stock on that date. Performance units have the same dividend rights as shares of Entergy common stock and are considered issued and outstanding shares of Entergy upon vesting. Performance units are expensed ratably over the three-year vesting period and compensation cost for the portion of the award based on cumulative adjusted earnings per share will be adjusted based on the number of units that ultimately vest. See Note 12 to the financial statements in the Form 10-K for a description of the Long-Term Performance Unit Program. The following table includes financial information for other outstanding equity awards for the three months ended September 30, 2023 and 2022: 2023 2022 (In Millions) Compensation expense included in Entergy’s consolidated net income $9.3 $9.1 Tax benefit recognized in Entergy’s consolidated net income $2.4 $2.3 Compensation cost capitalized as part of fixed assets and materials and supplies $4.2 $3.9 The following table includes financial information for other outstanding equity awards for the nine months ended September 30, 2023 and 2022: 2023 2022 (In Millions) Compensation expense included in Entergy’s consolidated net income $27.1 $31.1 Tax benefit recognized in Entergy’s consolidated net income $7.0 $7.9 Compensation cost capitalized as part of fixed assets and materials and supplies $11.8 $12.6

Retirement And Other Postretire

Retirement And Other Postretirement Benefits	9 Months Ended
Retirement And Other Postretirement Benefits	Sep. 30, 2023
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 costs, including amounts capitalized, for the third quarters of 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $25,302 $33,845 Interest cost on projected benefit obligation 73,850 60,734 Expected return on assets (96,775) (100,203) Amortization of net loss 20,204 42,367 Settlement charges 6,914 125,548 Net pension costs $29,495 $162,291 Entergy’s qualified pension costs, including amounts capitalized, for the nine months ended September 30, 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $76,346 $108,482 Interest cost on projected benefit obligation 223,584 164,529 Expected return on assets (290,660) (306,895) Amortization of net loss 63,858 159,359 Settlement charges 152,588 148,201 Net pension costs $225,716 $273,676 The Registrant Subsidiaries’ qualified pension costs, including amounts capitalized, for their current and former employees for the third quarters of 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $4,566 $6,175 $1,431 $492 $1,074 $1,430 Interest cost on projected benefit obligation 13,813 14,896 3,797 1,667 3,138 3,419 Expected return on assets (17,639) (18,892) (4,830) (2,206) (4,147) (4,392) Amortization of net loss 5,438 4,748 1,545 456 1,008 1,204 Settlement charges 558 561 345 248 632 228 Net pension cost $6,736 $7,488 $2,288 $657 $1,705 $1,889 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $6,138 $8,261 $1,953 $690 $1,441 $1,891 Interest cost on projected benefit obligation 11,866 12,523 3,383 1,368 2,795 2,882 Expected return on assets (18,731) (20,586) (5,006) (2,487) (4,551) (4,509) Amortization of net loss 10,283 10,156 2,941 1,208 2,130 2,641 Settlement charges 11,477 33,507 6,853 4,402 13,082 4,593 Net pension cost $21,033 $43,861 $10,124 $5,181 $14,897 $7,498 The Registrant Subsidiaries’ qualified pension costs, including amounts capitalized, for their current and former employees for the nine months ended September 30, 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $13,976 $18,654 $4,369 $1,470 $3,271 $4,342 Interest cost on projected benefit obligation 42,010 45,219 11,551 5,051 9,542 10,382 Expected return on assets (53,593) (56,891) (14,349) (6,783) (12,322) (13,431) Amortization of net loss 18,170 14,704 4,937 1,453 3,057 3,939 Settlement charges 24,516 38,791 12,088 1,948 10,902 5,518 Net pension cost $45,079 $60,477 $18,596 $3,139 $14,450 $10,750 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $19,695 $26,405 $6,158 $2,194 $4,652 $5,937 Interest cost on projected benefit obligation 30,944 33,706 8,857 3,646 7,242 7,614 Expected return on assets (57,009) (62,779) (15,373) (7,517) (14,393) (13,718) Amortization of net loss 36,557 35,055 10,371 3,944 7,124 9,078 Settlement charges 22,973 37,968 9,061 4,402 15,547 6,616 Net pension cost $53,160 $70,355 $19,074 $6,669 $20,172 $15,527 Non-Qualified Net Pension Cost Entergy recognized $21.8 million and $5.9 million in pension cost for its non-qualified pension plans in the third quarters of 2023 and 2022, respectively. Reflected in the pension cost for non-qualified pension plans in the third quarters of 2023 and 2022, respectively, were settlement charges of $18 million and $1.4 million related to the payment of lump sum benefits out of the plans. Entergy recognized $39.8 million and $23.3 million in pension cost for its non-qualified pension plans for the nine months ended September 30, 2023 and 2022, respectively. Reflected in the pension cost for non-qualified pension plans for the nine months ended September 30, 2023 and 2022, respectively, were settlement charges of $27.3 million and $9.2 million related to the payment of lump sum benefits out of the plans. The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the third quarters of 2023 and 2022: Entergy Entergy Entergy Entergy Entergy (In Thousands) 2023 $63 $24 $85 $33 $63 2022 $69 $24 $80 $28 $961 Reflected in Entergy Texas’s non-qualified pension costs in the third quarter of 2022 were settlement charges of $886 thousand related to the payment of lump sum benefits out of the plan. The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the nine months ended September 30, 2023 and 2022: Entergy Entergy Entergy Entergy Entergy (In Thousands) 2023 $575 $76 $724 $99 $190 2022 $212 $77 $241 $84 $1,264 Reflected in Entergy Arkansas’s non-qualified pension costs for the nine months ended September 30, 2023 were settlement charges of $379 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Mississippi’s non-qualified pension costs for the nine months ended September 30, 2023 and 2022, respectively, were settlement charges of $453 thousand and $2 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the nine months ended September 30, 2022 were settlement charges of $1 million related to the payment of lump sum benefits out of the plan. Components of Net Other Postretirement Benefits Cost (Income) Entergy’s other postretirement benefits income, including amounts capitalized, for the third quarters of 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $3,664 $6,184 Interest cost on accumulated postretirement benefit obligation (APBO) 10,568 6,827 Expected return on assets (9,183) (10,855) Amortization of prior service credit (5,640) (6,388) Amortization of net (gain) loss (2,862) 1,083 Net other postretirement benefits income ($3,453) ($3,149) Entergy’s other postretirement benefits income, including amounts capitalized, for the nine months ended September 30, 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $10,992 $18,552 Interest cost on accumulated postretirement benefit obligation (APBO) 31,704 20,481 Expected return on assets (27,549) (32,565) Amortization of prior service credit (16,920) (19,164) Amortization of net (gain) loss (8,586) 3,249 Net other postretirement benefits income ($10,359) ($9,447) The Registrant Subsidiaries’ other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the third quarters of 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $741 $845 $220 $59 $202 $189 Interest cost on APBO 2,001 2,233 543 290 649 432 Expected return on assets (3,778) — (1,179) (1,316) (2,194) (634) Amortization of prior service cost (credit) 524 (951) (239) (229) (1,093) (73) Amortization of net (gain) loss 43 (1,764) 21 117 229 — Net other postretirement benefits cost (income) ($469) $363 ($634) ($1,079) ($2,207) ($86) 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $1,114 $1,408 $339 $99 $331 $310 Interest cost on APBO 1,263 1,443 350 174 399 279 Expected return on assets (4,483) — (1,394) (1,499) (2,568) (791) Amortization of prior service cost (credit) 471 (1,158) (443) (229) (1,093) (80) Amortization of net (gain) loss 218 (186) 56 (225) 162 30 Net other postretirement benefits cost (income) ($1,417) $1,507 ($1,092) ($1,680) ($2,769) ($252) The Registrant Subsidiaries’ other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the nine months ended September 30, 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $2,223 $2,535 $660 $177 $606 $567 Interest cost on APBO 6,003 6,699 1,629 870 1,947 1,296 Expected return on assets (11,334) — (3,537) (3,948) (6,582) (1,902) Amortization of prior service cost (credit) 1,572 (2,853) (717) (687) (3,279) (219) Amortization of net (gain) loss 129 (5,292) 63 351 687 — Net other postretirement benefits cost (income) ($1,407) $1,089 ($1,902) ($3,237) ($6,621) ($258) 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $3,342 $4,224 $1,017 $297 $993 $930 Interest cost on APBO 3,789 4,329 1,050 522 1,197 837 Expected return on assets (13,449) — (4,182) (4,497) (7,704) (2,373) Amortization of prior service cost (credit) 1,413 (3,474) (1,329) (687) (3,279) (240) Amortization of net (gain) loss 654 (558) 168 (675) 486 90 Net other postretirement benefits cost (income) ($4,251) $4,521 ($3,276) ($5,040) ($8,307) ($756) Reclassification out of Accumulated Other Comprehensive Income (Loss) Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the third quarters of 2023 and 2022: 2023 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $3,509 ($113) $3,396 Amortization of net gain (loss) (1,064) 2,898 (134) 1,700 Settlement loss (490) — (1,429) (1,919) ($1,554) $6,407 ($1,676) $3,177 Entergy Louisiana Amortization of prior service credit $— $951 $— $951 Amortization of net gain (loss) (190) 1,764 — 1,574 Settlement loss (22) — — (22) ($212) $2,715 $— $2,503 2022 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $4,014 ($177) $3,837 Amortization of net loss (3,976) (596) (298) (4,870) Settlement loss (14,263) — (76) (14,339) ($18,239) $3,418 ($551) ($15,372) Entergy Louisiana Amortization of prior service credit $— $1,158 $— $1,158 Amortization of net gain (loss) (407) 186 (1) (222) Settlement loss (1,340) — — (1,340) ($1,747) $1,344 ($1) ($404) Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the nine months ended September 30, 2023 and 2022: 2023 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $10,529 ($338) $10,191 Amortization of net gain (loss) (3,208) 8,693 (491) 4,994 Settlement loss (7,446) — (2,962) (10,408) ($10,654) $19,222 ($3,791) $4,777 Entergy Louisiana Amortization of prior service credit $— $2,853 $— $2,853 Amortization of net gain (loss) (588) 5,292 (1) 4,703 Settlement loss (1,551) — — (1,551) ($2,139) $8,145 ($1) $6,005 2022 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $12,042 ($531) $11,511 Amortization of net loss (26,921) (1,788) (1,065) (29,774) Settlement loss (14,441) — (1,225) (15,666) ($41,362) $10,254 ($2,821) ($33,929) Entergy Louisiana Amortization of prior service credit $— $3,474 $— $3,474 Amortization of net gain (loss) (1,404) 558 (3) (849) Settlement loss (1,518) — — (1,518) ($2,922) $4,032 ($3) $1,107 Accounting for Pension and Other Postretirement Benefits In accordance with ASU No. 2017-07, “Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost,” the other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. Qualified Pension Settlement Costs Year-to-date lump sum benefit payments from the Entergy Corporation Retirement Plan for Bargaining Employees and the Entergy Corporation Retirement Plan for Non-Bargaining Employees exceeded the sum of the Plans’ 2023 service and interest cost, resulting in settlement costs. In accordance with accounting standards, settlement accounting requires immediate recognition of the portion of previously unrecognized losses associated with the settled portion of the plan’s pension liability. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy each participate in one or both of the Entergy Corporation Retirement Plan for Bargaining Employees and the Entergy Corporation Retirement Plan for Non-Bargaining Employees and incurred settlement costs. Similar to other pension costs, the settlement costs were included with employee labor costs and charged to expense and capital in the same manner that labor costs were charged. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy New Orleans each received regulatory approval to defer the expense portion of the settlement costs, with future amortization of the deferred settlement expense over the period in which the expense otherwise would be recorded had the immediate recognition not occurred. Entergy Texas Reserve In September 2020, Entergy Texas elected to establish a reserve, in accordance with PUCT regulations, to track the surplus or deficit in the annual amount of actuarially determined pension and other postretirement benefits chargeable to Entergy Texas’s expense. The reserve amounts recorded for 2020 and 2021 were included in the base rate case that was filed with the PUCT in July 2022, and amortization of that amount began in 2023 when interim rates became effective. The reserve amounts recorded for 2022 and through September 2023 will be evaluated in the next scheduled PUCT rate case and an amortization period will be determined by the PUCT at that time. At September 30, 2023, the balance in this reserve was approximately $39.3 million. Employer Contributions Based on current assumptions, Entergy expects to contribute $267 million to its qualified pension plans in 2023. As of September 30, 2023, Entergy had contributed $267 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 2023: Entergy Entergy Entergy Entergy Entergy System (In Thousands) Expected 2023 pension contributions $54,468 $44,565 $21,110 $1,420 $5,314 $15,543 Pension contributions made through September 2023 $54,468 $44,565 $21,110 $1,420 $5,314 $15,543 Remaining estimated pension contributions to be made in 2023 $— $— $— $— $— $—
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 costs, including amounts capitalized, for the third quarters of 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $25,302 $33,845 Interest cost on projected benefit obligation 73,850 60,734 Expected return on assets (96,775) (100,203) Amortization of net loss 20,204 42,367 Settlement charges 6,914 125,548 Net pension costs $29,495 $162,291 Entergy’s qualified pension costs, including amounts capitalized, for the nine months ended September 30, 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $76,346 $108,482 Interest cost on projected benefit obligation 223,584 164,529 Expected return on assets (290,660) (306,895) Amortization of net loss 63,858 159,359 Settlement charges 152,588 148,201 Net pension costs $225,716 $273,676 The Registrant Subsidiaries’ qualified pension costs, including amounts capitalized, for their current and former employees for the third quarters of 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $4,566 $6,175 $1,431 $492 $1,074 $1,430 Interest cost on projected benefit obligation 13,813 14,896 3,797 1,667 3,138 3,419 Expected return on assets (17,639) (18,892) (4,830) (2,206) (4,147) (4,392) Amortization of net loss 5,438 4,748 1,545 456 1,008 1,204 Settlement charges 558 561 345 248 632 228 Net pension cost $6,736 $7,488 $2,288 $657 $1,705 $1,889 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $6,138 $8,261 $1,953 $690 $1,441 $1,891 Interest cost on projected benefit obligation 11,866 12,523 3,383 1,368 2,795 2,882 Expected return on assets (18,731) (20,586) (5,006) (2,487) (4,551) (4,509) Amortization of net loss 10,283 10,156 2,941 1,208 2,130 2,641 Settlement charges 11,477 33,507 6,853 4,402 13,082 4,593 Net pension cost $21,033 $43,861 $10,124 $5,181 $14,897 $7,498 The Registrant Subsidiaries’ qualified pension costs, including amounts capitalized, for their current and former employees for the nine months ended September 30, 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $13,976 $18,654 $4,369 $1,470 $3,271 $4,342 Interest cost on projected benefit obligation 42,010 45,219 11,551 5,051 9,542 10,382 Expected return on assets (53,593) (56,891) (14,349) (6,783) (12,322) (13,431) Amortization of net loss 18,170 14,704 4,937 1,453 3,057 3,939 Settlement charges 24,516 38,791 12,088 1,948 10,902 5,518 Net pension cost $45,079 $60,477 $18,596 $3,139 $14,450 $10,750 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $19,695 $26,405 $6,158 $2,194 $4,652 $5,937 Interest cost on projected benefit obligation 30,944 33,706 8,857 3,646 7,242 7,614 Expected return on assets (57,009) (62,779) (15,373) (7,517) (14,393) (13,718) Amortization of net loss 36,557 35,055 10,371 3,944 7,124 9,078 Settlement charges 22,973 37,968 9,061 4,402 15,547 6,616 Net pension cost $53,160 $70,355 $19,074 $6,669 $20,172 $15,527 Non-Qualified Net Pension Cost Entergy recognized $21.8 million and $5.9 million in pension cost for its non-qualified pension plans in the third quarters of 2023 and 2022, respectively. Reflected in the pension cost for non-qualified pension plans in the third quarters of 2023 and 2022, respectively, were settlement charges of $18 million and $1.4 million related to the payment of lump sum benefits out of the plans. Entergy recognized $39.8 million and $23.3 million in pension cost for its non-qualified pension plans for the nine months ended September 30, 2023 and 2022, respectively. Reflected in the pension cost for non-qualified pension plans for the nine months ended September 30, 2023 and 2022, respectively, were settlement charges of $27.3 million and $9.2 million related to the payment of lump sum benefits out of the plans. The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the third quarters of 2023 and 2022: Entergy Entergy Entergy Entergy Entergy (In Thousands) 2023 $63 $24 $85 $33 $63 2022 $69 $24 $80 $28 $961 Reflected in Entergy Texas’s non-qualified pension costs in the third quarter of 2022 were settlement charges of $886 thousand related to the payment of lump sum benefits out of the plan. The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the nine months ended September 30, 2023 and 2022: Entergy Entergy Entergy Entergy Entergy (In Thousands) 2023 $575 $76 $724 $99 $190 2022 $212 $77 $241 $84 $1,264 Reflected in Entergy Arkansas’s non-qualified pension costs for the nine months ended September 30, 2023 were settlement charges of $379 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Mississippi’s non-qualified pension costs for the nine months ended September 30, 2023 and 2022, respectively, were settlement charges of $453 thousand and $2 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the nine months ended September 30, 2022 were settlement charges of $1 million related to the payment of lump sum benefits out of the plan. Components of Net Other Postretirement Benefits Cost (Income) Entergy’s other postretirement benefits income, including amounts capitalized, for the third quarters of 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $3,664 $6,184 Interest cost on accumulated postretirement benefit obligation (APBO) 10,568 6,827 Expected return on assets (9,183) (10,855) Amortization of prior service credit (5,640) (6,388) Amortization of net (gain) loss (2,862) 1,083 Net other postretirement benefits income ($3,453) ($3,149) Entergy’s other postretirement benefits income, including amounts capitalized, for the nine months ended September 30, 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $10,992 $18,552 Interest cost on accumulated postretirement benefit obligation (APBO) 31,704 20,481 Expected return on assets (27,549) (32,565) Amortization of prior service credit (16,920) (19,164) Amortization of net (gain) loss (8,586) 3,249 Net other postretirement benefits income ($10,359) ($9,447) The Registrant Subsidiaries’ other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the third quarters of 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $741 $845 $220 $59 $202 $189 Interest cost on APBO 2,001 2,233 543 290 649 432 Expected return on assets (3,778) — (1,179) (1,316) (2,194) (634) Amortization of prior service cost (credit) 524 (951) (239) (229) (1,093) (73) Amortization of net (gain) loss 43 (1,764) 21 117 229 — Net other postretirement benefits cost (income) ($469) $363 ($634) ($1,079) ($2,207) ($86) 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $1,114 $1,408 $339 $99 $331 $310 Interest cost on APBO 1,263 1,443 350 174 399 279 Expected return on assets (4,483) — (1,394) (1,499) (2,568) (791) Amortization of prior service cost (credit) 471 (1,158) (443) (229) (1,093) (80) Amortization of net (gain) loss 218 (186) 56 (225) 162 30 Net other postretirement benefits cost (income) ($1,417) $1,507 ($1,092) ($1,680) ($2,769) ($252) The Registrant Subsidiaries’ other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the nine months ended September 30, 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $2,223 $2,535 $660 $177 $606 $567 Interest cost on APBO 6,003 6,699 1,629 870 1,947 1,296 Expected return on assets (11,334) — (3,537) (3,948) (6,582) (1,902) Amortization of prior service cost (credit) 1,572 (2,853) (717) (687) (3,279) (219) Amortization of net (gain) loss 129 (5,292) 63 351 687 — Net other postretirement benefits cost (income) ($1,407) $1,089 ($1,902) ($3,237) ($6,621) ($258) 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $3,342 $4,224 $1,017 $297 $993 $930 Interest cost on APBO 3,789 4,329 1,050 522 1,197 837 Expected return on assets (13,449) — (4,182) (4,497) (7,704) (2,373) Amortization of prior service cost (credit) 1,413 (3,474) (1,329) (687) (3,279) (240) Amortization of net (gain) loss 654 (558) 168 (675) 486 90 Net other postretirement benefits cost (income) ($4,251) $4,521 ($3,276) ($5,040) ($8,307) ($756) Reclassification out of Accumulated Other Comprehensive Income (Loss) Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the third quarters of 2023 and 2022: 2023 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $3,509 ($113) $3,396 Amortization of net gain (loss) (1,064) 2,898 (134) 1,700 Settlement loss (490) — (1,429) (1,919) ($1,554) $6,407 ($1,676) $3,177 Entergy Louisiana Amortization of prior service credit $— $951 $— $951 Amortization of net gain (loss) (190) 1,764 — 1,574 Settlement loss (22) — — (22) ($212) $2,715 $— $2,503 2022 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $4,014 ($177) $3,837 Amortization of net loss (3,976) (596) (298) (4,870) Settlement loss (14,263) — (76) (14,339) ($18,239) $3,418 ($551) ($15,372) Entergy Louisiana Amortization of prior service credit $— $1,158 $— $1,158 Amortization of net gain (loss) (407) 186 (1) (222) Settlement loss (1,340) — — (1,340) ($1,747) $1,344 ($1) ($404) Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the nine months ended September 30, 2023 and 2022: 2023 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $10,529 ($338) $10,191 Amortization of net gain (loss) (3,208) 8,693 (491) 4,994 Settlement loss (7,446) — (2,962) (10,408) ($10,654) $19,222 ($3,791) $4,777 Entergy Louisiana Amortization of prior service credit $— $2,853 $— $2,853 Amortization of net gain (loss) (588) 5,292 (1) 4,703 Settlement loss (1,551) — — (1,551) ($2,139) $8,145 ($1) $6,005 2022 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $12,042 ($531) $11,511 Amortization of net loss (26,921) (1,788) (1,065) (29,774) Settlement loss (14,441) — (1,225) (15,666) ($41,362) $10,254 ($2,821) ($33,929) Entergy Louisiana Amortization of prior service credit $— $3,474 $— $3,474 Amortization of net gain (loss) (1,404) 558 (3) (849) Settlement loss (1,518) — — (1,518) ($2,922) $4,032 ($3) $1,107 Accounting for Pension and Other Postretirement Benefits In accordance with ASU No. 2017-07, “Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost,” the other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. Qualified Pension Settlement Costs Year-to-date lump sum benefit payments from the Entergy Corporation Retirement Plan for Bargaining Employees and the Entergy Corporation Retirement Plan for Non-Bargaining Employees exceeded the sum of the Plans’ 2023 service and interest cost, resulting in settlement costs. In accordance with accounting standards, settlement accounting requires immediate recognition of the portion of previously unrecognized losses associated with the settled portion of the plan’s pension liability. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy each participate in one or both of the Entergy Corporation Retirement Plan for Bargaining Employees and the Entergy Corporation Retirement Plan for Non-Bargaining Employees and incurred settlement costs. Similar to other pension costs, the settlement costs were included with employee labor costs and charged to expense and capital in the same manner that labor costs were charged. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy New Orleans each received regulatory approval to defer the expense portion of the settlement costs, with future amortization of the deferred settlement expense over the period in which the expense otherwise would be recorded had the immediate recognition not occurred. Entergy Texas Reserve In September 2020, Entergy Texas elected to establish a reserve, in accordance with PUCT regulations, to track the surplus or deficit in the annual amount of actuarially determined pension and other postretirement benefits chargeable to Entergy Texas’s expense. The reserve amounts recorded for 2020 and 2021 were included in the base rate case that was filed with the PUCT in July 2022, and amortization of that amount began in 2023 when interim rates became effective. The reserve amounts recorded for 2022 and through September 2023 will be evaluated in the next scheduled PUCT rate case and an amortization period will be determined by the PUCT at that time. At September 30, 2023, the balance in this reserve was approximately $39.3 million. Employer Contributions Based on current assumptions, Entergy expects to contribute $267 million to its qualified pension plans in 2023. As of September 30, 2023, Entergy had contributed $267 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 2023: Entergy Entergy Entergy Entergy Entergy System (In Thousands) Expected 2023 pension contributions $54,468 $44,565 $21,110 $1,420 $5,314 $15,543 Pension contributions made through September 2023 $54,468 $44,565 $21,110 $1,420 $5,314 $15,543 Remaining estimated pension contributions to be made in 2023 $— $— $— $— $— $—
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 costs, including amounts capitalized, for the third quarters of 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $25,302 $33,845 Interest cost on projected benefit obligation 73,850 60,734 Expected return on assets (96,775) (100,203) Amortization of net loss 20,204 42,367 Settlement charges 6,914 125,548 Net pension costs $29,495 $162,291 Entergy’s qualified pension costs, including amounts capitalized, for the nine months ended September 30, 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $76,346 $108,482 Interest cost on projected benefit obligation 223,584 164,529 Expected return on assets (290,660) (306,895) Amortization of net loss 63,858 159,359 Settlement charges 152,588 148,201 Net pension costs $225,716 $273,676 The Registrant Subsidiaries’ qualified pension costs, including amounts capitalized, for their current and former employees for the third quarters of 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $4,566 $6,175 $1,431 $492 $1,074 $1,430 Interest cost on projected benefit obligation 13,813 14,896 3,797 1,667 3,138 3,419 Expected return on assets (17,639) (18,892) (4,830) (2,206) (4,147) (4,392) Amortization of net loss 5,438 4,748 1,545 456 1,008 1,204 Settlement charges 558 561 345 248 632 228 Net pension cost $6,736 $7,488 $2,288 $657 $1,705 $1,889 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $6,138 $8,261 $1,953 $690 $1,441 $1,891 Interest cost on projected benefit obligation 11,866 12,523 3,383 1,368 2,795 2,882 Expected return on assets (18,731) (20,586) (5,006) (2,487) (4,551) (4,509) Amortization of net loss 10,283 10,156 2,941 1,208 2,130 2,641 Settlement charges 11,477 33,507 6,853 4,402 13,082 4,593 Net pension cost $21,033 $43,861 $10,124 $5,181 $14,897 $7,498 The Registrant Subsidiaries’ qualified pension costs, including amounts capitalized, for their current and former employees for the nine months ended September 30, 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $13,976 $18,654 $4,369 $1,470 $3,271 $4,342 Interest cost on projected benefit obligation 42,010 45,219 11,551 5,051 9,542 10,382 Expected return on assets (53,593) (56,891) (14,349) (6,783) (12,322) (13,431) Amortization of net loss 18,170 14,704 4,937 1,453 3,057 3,939 Settlement charges 24,516 38,791 12,088 1,948 10,902 5,518 Net pension cost $45,079 $60,477 $18,596 $3,139 $14,450 $10,750 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $19,695 $26,405 $6,158 $2,194 $4,652 $5,937 Interest cost on projected benefit obligation 30,944 33,706 8,857 3,646 7,242 7,614 Expected return on assets (57,009) (62,779) (15,373) (7,517) (14,393) (13,718) Amortization of net loss 36,557 35,055 10,371 3,944 7,124 9,078 Settlement charges 22,973 37,968 9,061 4,402 15,547 6,616 Net pension cost $53,160 $70,355 $19,074 $6,669 $20,172 $15,527 Non-Qualified Net Pension Cost Entergy recognized $21.8 million and $5.9 million in pension cost for its non-qualified pension plans in the third quarters of 2023 and 2022, respectively. Reflected in the pension cost for non-qualified pension plans in the third quarters of 2023 and 2022, respectively, were settlement charges of $18 million and $1.4 million related to the payment of lump sum benefits out of the plans. Entergy recognized $39.8 million and $23.3 million in pension cost for its non-qualified pension plans for the nine months ended September 30, 2023 and 2022, respectively. Reflected in the pension cost for non-qualified pension plans for the nine months ended September 30, 2023 and 2022, respectively, were settlement charges of $27.3 million and $9.2 million related to the payment of lump sum benefits out of the plans. The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the third quarters of 2023 and 2022: Entergy Entergy Entergy Entergy Entergy (In Thousands) 2023 $63 $24 $85 $33 $63 2022 $69 $24 $80 $28 $961 Reflected in Entergy Texas’s non-qualified pension costs in the third quarter of 2022 were settlement charges of $886 thousand related to the payment of lump sum benefits out of the plan. The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the nine months ended September 30, 2023 and 2022: Entergy Entergy Entergy Entergy Entergy (In Thousands) 2023 $575 $76 $724 $99 $190 2022 $212 $77 $241 $84 $1,264 Reflected in Entergy Arkansas’s non-qualified pension costs for the nine months ended September 30, 2023 were settlement charges of $379 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Mississippi’s non-qualified pension costs for the nine months ended September 30, 2023 and 2022, respectively, were settlement charges of $453 thousand and $2 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the nine months ended September 30, 2022 were settlement charges of $1 million related to the payment of lump sum benefits out of the plan. Components of Net Other Postretirement Benefits Cost (Income) Entergy’s other postretirement benefits income, including amounts capitalized, for the third quarters of 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $3,664 $6,184 Interest cost on accumulated postretirement benefit obligation (APBO) 10,568 6,827 Expected return on assets (9,183) (10,855) Amortization of prior service credit (5,640) (6,388) Amortization of net (gain) loss (2,862) 1,083 Net other postretirement benefits income ($3,453) ($3,149) Entergy’s other postretirement benefits income, including amounts capitalized, for the nine months ended September 30, 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $10,992 $18,552 Interest cost on accumulated postretirement benefit obligation (APBO) 31,704 20,481 Expected return on assets (27,549) (32,565) Amortization of prior service credit (16,920) (19,164) Amortization of net (gain) loss (8,586) 3,249 Net other postretirement benefits income ($10,359) ($9,447) The Registrant Subsidiaries’ other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the third quarters of 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $741 $845 $220 $59 $202 $189 Interest cost on APBO 2,001 2,233 543 290 649 432 Expected return on assets (3,778) — (1,179) (1,316) (2,194) (634) Amortization of prior service cost (credit) 524 (951) (239) (229) (1,093) (73) Amortization of net (gain) loss 43 (1,764) 21 117 229 — Net other postretirement benefits cost (income) ($469) $363 ($634) ($1,079) ($2,207) ($86) 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $1,114 $1,408 $339 $99 $331 $310 Interest cost on APBO 1,263 1,443 350 174 399 279 Expected return on assets (4,483) — (1,394) (1,499) (2,568) (791) Amortization of prior service cost (credit) 471 (1,158) (443) (229) (1,093) (80) Amortization of net (gain) loss 218 (186) 56 (225) 162 30 Net other postretirement benefits cost (income) ($1,417) $1,507 ($1,092) ($1,680) ($2,769) ($252) The Registrant Subsidiaries’ other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the nine months ended September 30, 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $2,223 $2,535 $660 $177 $606 $567 Interest cost on APBO 6,003 6,699 1,629 870 1,947 1,296 Expected return on assets (11,334) — (3,537) (3,948) (6,582) (1,902) Amortization of prior service cost (credit) 1,572 (2,853) (717) (687) (3,279) (219) Amortization of net (gain) loss 129 (5,292) 63 351 687 — Net other postretirement benefits cost (income) ($1,407) $1,089 ($1,902) ($3,237) ($6,621) ($258) 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $3,342 $4,224 $1,017 $297 $993 $930 Interest cost on APBO 3,789 4,329 1,050 522 1,197 837 Expected return on assets (13,449) — (4,182) (4,497) (7,704) (2,373) Amortization of prior service cost (credit) 1,413 (3,474) (1,329) (687) (3,279) (240) Amortization of net (gain) loss 654 (558) 168 (675) 486 90 Net other postretirement benefits cost (income) ($4,251) $4,521 ($3,276) ($5,040) ($8,307) ($756) Reclassification out of Accumulated Other Comprehensive Income (Loss) Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the third quarters of 2023 and 2022: 2023 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $3,509 ($113) $3,396 Amortization of net gain (loss) (1,064) 2,898 (134) 1,700 Settlement loss (490) — (1,429) (1,919) ($1,554) $6,407 ($1,676) $3,177 Entergy Louisiana Amortization of prior service credit $— $951 $— $951 Amortization of net gain (loss) (190) 1,764 — 1,574 Settlement loss (22) — — (22) ($212) $2,715 $— $2,503 2022 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $4,014 ($177) $3,837 Amortization of net loss (3,976) (596) (298) (4,870) Settlement loss (14,263) — (76) (14,339) ($18,239) $3,418 ($551) ($15,372) Entergy Louisiana Amortization of prior service credit $— $1,158 $— $1,158 Amortization of net gain (loss) (407) 186 (1) (222) Settlement loss (1,340) — — (1,340) ($1,747) $1,344 ($1) ($404) Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the nine months ended September 30, 2023 and 2022: 2023 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $10,529 ($338) $10,191 Amortization of net gain (loss) (3,208) 8,693 (491) 4,994 Settlement loss (7,446) — (2,962) (10,408) ($10,654) $19,222 ($3,791) $4,777 Entergy Louisiana Amortization of prior service credit $— $2,853 $— $2,853 Amortization of net gain (loss) (588) 5,292 (1) 4,703 Settlement loss (1,551) — — (1,551) ($2,139) $8,145 ($1) $6,005 2022 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $12,042 ($531) $11,511 Amortization of net loss (26,921) (1,788) (1,065) (29,774) Settlement loss (14,441) — (1,225) (15,666) ($41,362) $10,254 ($2,821) ($33,929) Entergy Louisiana Amortization of prior service credit $— $3,474 $— $3,474 Amortization of net gain (loss) (1,404) 558 (3) (849) Settlement loss (1,518) — — (1,518) ($2,922) $4,032 ($3) $1,107 Accounting for Pension and Other Postretirement Benefits In accordance with ASU No. 2017-07, “Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost,” the other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. Qualified Pension Settlement Costs Year-to-date lump sum benefit payments from the Entergy Corporation Retirement Plan for Bargaining Employees and the Entergy Corporation Retirement Plan for Non-Bargaining Employees exceeded the sum of the Plans’ 2023 service and interest cost, resulting in settlement costs. In accordance with accounting standards, settlement accounting requires immediate recognition of the portion of previously unrecognized losses associated with the settled portion of the plan’s pension liability. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy each participate in one or both of the Entergy Corporation Retirement Plan for Bargaining Employees and the Entergy Corporation Retirement Plan for Non-Bargaining Employees and incurred settlement costs. Similar to other pension costs, the settlement costs were included with employee labor costs and charged to expense and capital in the same manner that labor costs were charged. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy New Orleans each received regulatory approval to defer the expense portion of the settlement costs, with future amortization of the deferred settlement expense over the period in which the expense otherwise would be recorded had the immediate recognition not occurred. Entergy Texas Reserve In September 2020, Entergy Texas elected to establish a reserve, in accordance with PUCT regulations, to track the surplus or deficit in the annual amount of actuarially determined pension and other postretirement benefits chargeable to Entergy Texas’s expense. The reserve amounts recorded for 2020 and 2021 were included in the base rate case that was filed with the PUCT in July 2022, and amortization of that amount began in 2023 when interim rates became effective. The reserve amounts recorded for 2022 and through September 2023 will be evaluated in the next scheduled PUCT rate case and an amortization period will be determined by the PUCT at that time. At September 30, 2023, the balance in this reserve was approximately $39.3 million. Employer Contributions Based on current assumptions, Entergy expects to contribute $267 million to its qualified pension plans in 2023. As of September 30, 2023, Entergy had contributed $267 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 2023: Entergy Entergy Entergy Entergy Entergy System (In Thousands) Expected 2023 pension contributions $54,468 $44,565 $21,110 $1,420 $5,314 $15,543 Pension contributions made through September 2023 $54,468 $44,565 $21,110 $1,420 $5,314 $15,543 Remaining estimated pension contributions to be made in 2023 $— $— $— $— $— $—
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 costs, including amounts capitalized, for the third quarters of 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $25,302 $33,845 Interest cost on projected benefit obligation 73,850 60,734 Expected return on assets (96,775) (100,203) Amortization of net loss 20,204 42,367 Settlement charges 6,914 125,548 Net pension costs $29,495 $162,291 Entergy’s qualified pension costs, including amounts capitalized, for the nine months ended September 30, 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $76,346 $108,482 Interest cost on projected benefit obligation 223,584 164,529 Expected return on assets (290,660) (306,895) Amortization of net loss 63,858 159,359 Settlement charges 152,588 148,201 Net pension costs $225,716 $273,676 The Registrant Subsidiaries’ qualified pension costs, including amounts capitalized, for their current and former employees for the third quarters of 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $4,566 $6,175 $1,431 $492 $1,074 $1,430 Interest cost on projected benefit obligation 13,813 14,896 3,797 1,667 3,138 3,419 Expected return on assets (17,639) (18,892) (4,830) (2,206) (4,147) (4,392) Amortization of net loss 5,438 4,748 1,545 456 1,008 1,204 Settlement charges 558 561 345 248 632 228 Net pension cost $6,736 $7,488 $2,288 $657 $1,705 $1,889 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $6,138 $8,261 $1,953 $690 $1,441 $1,891 Interest cost on projected benefit obligation 11,866 12,523 3,383 1,368 2,795 2,882 Expected return on assets (18,731) (20,586) (5,006) (2,487) (4,551) (4,509) Amortization of net loss 10,283 10,156 2,941 1,208 2,130 2,641 Settlement charges 11,477 33,507 6,853 4,402 13,082 4,593 Net pension cost $21,033 $43,861 $10,124 $5,181 $14,897 $7,498 The Registrant Subsidiaries’ qualified pension costs, including amounts capitalized, for their current and former employees for the nine months ended September 30, 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $13,976 $18,654 $4,369 $1,470 $3,271 $4,342 Interest cost on projected benefit obligation 42,010 45,219 11,551 5,051 9,542 10,382 Expected return on assets (53,593) (56,891) (14,349) (6,783) (12,322) (13,431) Amortization of net loss 18,170 14,704 4,937 1,453 3,057 3,939 Settlement charges 24,516 38,791 12,088 1,948 10,902 5,518 Net pension cost $45,079 $60,477 $18,596 $3,139 $14,450 $10,750 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $19,695 $26,405 $6,158 $2,194 $4,652 $5,937 Interest cost on projected benefit obligation 30,944 33,706 8,857 3,646 7,242 7,614 Expected return on assets (57,009) (62,779) (15,373) (7,517) (14,393) (13,718) Amortization of net loss 36,557 35,055 10,371 3,944 7,124 9,078 Settlement charges 22,973 37,968 9,061 4,402 15,547 6,616 Net pension cost $53,160 $70,355 $19,074 $6,669 $20,172 $15,527 Non-Qualified Net Pension Cost Entergy recognized $21.8 million and $5.9 million in pension cost for its non-qualified pension plans in the third quarters of 2023 and 2022, respectively. Reflected in the pension cost for non-qualified pension plans in the third quarters of 2023 and 2022, respectively, were settlement charges of $18 million and $1.4 million related to the payment of lump sum benefits out of the plans. Entergy recognized $39.8 million and $23.3 million in pension cost for its non-qualified pension plans for the nine months ended September 30, 2023 and 2022, respectively. Reflected in the pension cost for non-qualified pension plans for the nine months ended September 30, 2023 and 2022, respectively, were settlement charges of $27.3 million and $9.2 million related to the payment of lump sum benefits out of the plans. The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the third quarters of 2023 and 2022: Entergy Entergy Entergy Entergy Entergy (In Thousands) 2023 $63 $24 $85 $33 $63 2022 $69 $24 $80 $28 $961 Reflected in Entergy Texas’s non-qualified pension costs in the third quarter of 2022 were settlement charges of $886 thousand related to the payment of lump sum benefits out of the plan. The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the nine months ended September 30, 2023 and 2022: Entergy Entergy Entergy Entergy Entergy (In Thousands) 2023 $575 $76 $724 $99 $190 2022 $212 $77 $241 $84 $1,264 Reflected in Entergy Arkansas’s non-qualified pension costs for the nine months ended September 30, 2023 were settlement charges of $379 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Mississippi’s non-qualified pension costs for the nine months ended September 30, 2023 and 2022, respectively, were settlement charges of $453 thousand and $2 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the nine months ended September 30, 2022 were settlement charges of $1 million related to the payment of lump sum benefits out of the plan. Components of Net Other Postretirement Benefits Cost (Income) Entergy’s other postretirement benefits income, including amounts capitalized, for the third quarters of 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $3,664 $6,184 Interest cost on accumulated postretirement benefit obligation (APBO) 10,568 6,827 Expected return on assets (9,183) (10,855) Amortization of prior service credit (5,640) (6,388) Amortization of net (gain) loss (2,862) 1,083 Net other postretirement benefits income ($3,453) ($3,149) Entergy’s other postretirement benefits income, including amounts capitalized, for the nine months ended September 30, 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $10,992 $18,552 Interest cost on accumulated postretirement benefit obligation (APBO) 31,704 20,481 Expected return on assets (27,549) (32,565) Amortization of prior service credit (16,920) (19,164) Amortization of net (gain) loss (8,586) 3,249 Net other postretirement benefits income ($10,359) ($9,447) The Registrant Subsidiaries’ other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the third quarters of 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $741 $845 $220 $59 $202 $189 Interest cost on APBO 2,001 2,233 543 290 649 432 Expected return on assets (3,778) — (1,179) (1,316) (2,194) (634) Amortization of prior service cost (credit) 524 (951) (239) (229) (1,093) (73) Amortization of net (gain) loss 43 (1,764) 21 117 229 — Net other postretirement benefits cost (income) ($469) $363 ($634) ($1,079) ($2,207) ($86) 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $1,114 $1,408 $339 $99 $331 $310 Interest cost on APBO 1,263 1,443 350 174 399 279 Expected return on assets (4,483) — (1,394) (1,499) (2,568) (791) Amortization of prior service cost (credit) 471 (1,158) (443) (229) (1,093) (80) Amortization of net (gain) loss 218 (186) 56 (225) 162 30 Net other postretirement benefits cost (income) ($1,417) $1,507 ($1,092) ($1,680) ($2,769) ($252) The Registrant Subsidiaries’ other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the nine months ended September 30, 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $2,223 $2,535 $660 $177 $606 $567 Interest cost on APBO 6,003 6,699 1,629 870 1,947 1,296 Expected return on assets (11,334) — (3,537) (3,948) (6,582) (1,902) Amortization of prior service cost (credit) 1,572 (2,853) (717) (687) (3,279) (219) Amortization of net (gain) loss 129 (5,292) 63 351 687 — Net other postretirement benefits cost (income) ($1,407) $1,089 ($1,902) ($3,237) ($6,621) ($258) 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $3,342 $4,224 $1,017 $297 $993 $930 Interest cost on APBO 3,789 4,329 1,050 522 1,197 837 Expected return on assets (13,449) — (4,182) (4,497) (7,704) (2,373) Amortization of prior service cost (credit) 1,413 (3,474) (1,329) (687) (3,279) (240) Amortization of net (gain) loss 654 (558) 168 (675) 486 90 Net other postretirement benefits cost (income) ($4,251) $4,521 ($3,276) ($5,040) ($8,307) ($756) Reclassification out of Accumulated Other Comprehensive Income (Loss) Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the third quarters of 2023 and 2022: 2023 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $3,509 ($113) $3,396 Amortization of net gain (loss) (1,064) 2,898 (134) 1,700 Settlement loss (490) — (1,429) (1,919) ($1,554) $6,407 ($1,676) $3,177 Entergy Louisiana Amortization of prior service credit $— $951 $— $951 Amortization of net gain (loss) (190) 1,764 — 1,574 Settlement loss (22) — — (22) ($212) $2,715 $— $2,503 2022 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $4,014 ($177) $3,837 Amortization of net loss (3,976) (596) (298) (4,870) Settlement loss (14,263) — (76) (14,339) ($18,239) $3,418 ($551) ($15,372) Entergy Louisiana Amortization of prior service credit $— $1,158 $— $1,158 Amortization of net gain (loss) (407) 186 (1) (222) Settlement loss (1,340) — — (1,340) ($1,747) $1,344 ($1) ($404) Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the nine months ended September 30, 2023 and 2022: 2023 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $10,529 ($338) $10,191 Amortization of net gain (loss) (3,208) 8,693 (491) 4,994 Settlement loss (7,446) — (2,962) (10,408) ($10,654) $19,222 ($3,791) $4,777 Entergy Louisiana Amortization of prior service credit $— $2,853 $— $2,853 Amortization of net gain (loss) (588) 5,292 (1) 4,703 Settlement loss (1,551) — — (1,551) ($2,139) $8,145 ($1) $6,005 2022 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $12,042 ($531) $11,511 Amortization of net loss (26,921) (1,788) (1,065) (29,774) Settlement loss (14,441) — (1,225) (15,666) ($41,362) $10,254 ($2,821) ($33,929) Entergy Louisiana Amortization of prior service credit $— $3,474 $— $3,474 Amortization of net gain (loss) (1,404) 558 (3) (849) Settlement loss (1,518) — — (1,518) ($2,922) $4,032 ($3) $1,107 Accounting for Pension and Other Postretirement Benefits In accordance with ASU No. 2017-07, “Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost,” the other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. Qualified Pension Settlement Costs Year-to-date lump sum benefit payments from the Entergy Corporation Retirement Plan for Bargaining Employees and the Entergy Corporation Retirement Plan for Non-Bargaining Employees exceeded the sum of the Plans’ 2023 service and interest cost, resulting in settlement costs. In accordance with accounting standards, settlement accounting requires immediate recognition of the portion of previously unrecognized losses associated with the settled portion of the plan’s pension liability. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy each participate in one or both of the Entergy Corporation Retirement Plan for Bargaining Employees and the Entergy Corporation Retirement Plan for Non-Bargaining Employees and incurred settlement costs. Similar to other pension costs, the settlement costs were included with employee labor costs and charged to expense and capital in the same manner that labor costs were charged. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy New Orleans each received regulatory approval to defer the expense portion of the settlement costs, with future amortization of the deferred settlement expense over the period in which the expense otherwise would be recorded had the immediate recognition not occurred. Entergy Texas Reserve In September 2020, Entergy Texas elected to establish a reserve, in accordance with PUCT regulations, to track the surplus or deficit in the annual amount of actuarially determined pension and other postretirement benefits chargeable to Entergy Texas’s expense. The reserve amounts recorded for 2020 and 2021 were included in the base rate case that was filed with the PUCT in July 2022, and amortization of that amount began in 2023 when interim rates became effective. The reserve amounts recorded for 2022 and through September 2023 will be evaluated in the next scheduled PUCT rate case and an amortization period will be determined by the PUCT at that time. At September 30, 2023, the balance in this reserve was approximately $39.3 million. Employer Contributions Based on current assumptions, Entergy expects to contribute $267 million to its qualified pension plans in 2023. As of September 30, 2023, Entergy had contributed $267 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 2023: Entergy Entergy Entergy Entergy Entergy System (In Thousands) Expected 2023 pension contributions $54,468 $44,565 $21,110 $1,420 $5,314 $15,543 Pension contributions made through September 2023 $54,468 $44,565 $21,110 $1,420 $5,314 $15,543 Remaining estimated pension contributions to be made in 2023 $— $— $— $— $— $—
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 costs, including amounts capitalized, for the third quarters of 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $25,302 $33,845 Interest cost on projected benefit obligation 73,850 60,734 Expected return on assets (96,775) (100,203) Amortization of net loss 20,204 42,367 Settlement charges 6,914 125,548 Net pension costs $29,495 $162,291 Entergy’s qualified pension costs, including amounts capitalized, for the nine months ended September 30, 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $76,346 $108,482 Interest cost on projected benefit obligation 223,584 164,529 Expected return on assets (290,660) (306,895) Amortization of net loss 63,858 159,359 Settlement charges 152,588 148,201 Net pension costs $225,716 $273,676 The Registrant Subsidiaries’ qualified pension costs, including amounts capitalized, for their current and former employees for the third quarters of 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $4,566 $6,175 $1,431 $492 $1,074 $1,430 Interest cost on projected benefit obligation 13,813 14,896 3,797 1,667 3,138 3,419 Expected return on assets (17,639) (18,892) (4,830) (2,206) (4,147) (4,392) Amortization of net loss 5,438 4,748 1,545 456 1,008 1,204 Settlement charges 558 561 345 248 632 228 Net pension cost $6,736 $7,488 $2,288 $657 $1,705 $1,889 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $6,138 $8,261 $1,953 $690 $1,441 $1,891 Interest cost on projected benefit obligation 11,866 12,523 3,383 1,368 2,795 2,882 Expected return on assets (18,731) (20,586) (5,006) (2,487) (4,551) (4,509) Amortization of net loss 10,283 10,156 2,941 1,208 2,130 2,641 Settlement charges 11,477 33,507 6,853 4,402 13,082 4,593 Net pension cost $21,033 $43,861 $10,124 $5,181 $14,897 $7,498 The Registrant Subsidiaries’ qualified pension costs, including amounts capitalized, for their current and former employees for the nine months ended September 30, 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $13,976 $18,654 $4,369 $1,470 $3,271 $4,342 Interest cost on projected benefit obligation 42,010 45,219 11,551 5,051 9,542 10,382 Expected return on assets (53,593) (56,891) (14,349) (6,783) (12,322) (13,431) Amortization of net loss 18,170 14,704 4,937 1,453 3,057 3,939 Settlement charges 24,516 38,791 12,088 1,948 10,902 5,518 Net pension cost $45,079 $60,477 $18,596 $3,139 $14,450 $10,750 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $19,695 $26,405 $6,158 $2,194 $4,652 $5,937 Interest cost on projected benefit obligation 30,944 33,706 8,857 3,646 7,242 7,614 Expected return on assets (57,009) (62,779) (15,373) (7,517) (14,393) (13,718) Amortization of net loss 36,557 35,055 10,371 3,944 7,124 9,078 Settlement charges 22,973 37,968 9,061 4,402 15,547 6,616 Net pension cost $53,160 $70,355 $19,074 $6,669 $20,172 $15,527 Non-Qualified Net Pension Cost Entergy recognized $21.8 million and $5.9 million in pension cost for its non-qualified pension plans in the third quarters of 2023 and 2022, respectively. Reflected in the pension cost for non-qualified pension plans in the third quarters of 2023 and 2022, respectively, were settlement charges of $18 million and $1.4 million related to the payment of lump sum benefits out of the plans. Entergy recognized $39.8 million and $23.3 million in pension cost for its non-qualified pension plans for the nine months ended September 30, 2023 and 2022, respectively. Reflected in the pension cost for non-qualified pension plans for the nine months ended September 30, 2023 and 2022, respectively, were settlement charges of $27.3 million and $9.2 million related to the payment of lump sum benefits out of the plans. The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the third quarters of 2023 and 2022: Entergy Entergy Entergy Entergy Entergy (In Thousands) 2023 $63 $24 $85 $33 $63 2022 $69 $24 $80 $28 $961 Reflected in Entergy Texas’s non-qualified pension costs in the third quarter of 2022 were settlement charges of $886 thousand related to the payment of lump sum benefits out of the plan. The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the nine months ended September 30, 2023 and 2022: Entergy Entergy Entergy Entergy Entergy (In Thousands) 2023 $575 $76 $724 $99 $190 2022 $212 $77 $241 $84 $1,264 Reflected in Entergy Arkansas’s non-qualified pension costs for the nine months ended September 30, 2023 were settlement charges of $379 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Mississippi’s non-qualified pension costs for the nine months ended September 30, 2023 and 2022, respectively, were settlement charges of $453 thousand and $2 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the nine months ended September 30, 2022 were settlement charges of $1 million related to the payment of lump sum benefits out of the plan. Components of Net Other Postretirement Benefits Cost (Income) Entergy’s other postretirement benefits income, including amounts capitalized, for the third quarters of 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $3,664 $6,184 Interest cost on accumulated postretirement benefit obligation (APBO) 10,568 6,827 Expected return on assets (9,183) (10,855) Amortization of prior service credit (5,640) (6,388) Amortization of net (gain) loss (2,862) 1,083 Net other postretirement benefits income ($3,453) ($3,149) Entergy’s other postretirement benefits income, including amounts capitalized, for the nine months ended September 30, 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $10,992 $18,552 Interest cost on accumulated postretirement benefit obligation (APBO) 31,704 20,481 Expected return on assets (27,549) (32,565) Amortization of prior service credit (16,920) (19,164) Amortization of net (gain) loss (8,586) 3,249 Net other postretirement benefits income ($10,359) ($9,447) The Registrant Subsidiaries’ other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the third quarters of 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $741 $845 $220 $59 $202 $189 Interest cost on APBO 2,001 2,233 543 290 649 432 Expected return on assets (3,778) — (1,179) (1,316) (2,194) (634) Amortization of prior service cost (credit) 524 (951) (239) (229) (1,093) (73) Amortization of net (gain) loss 43 (1,764) 21 117 229 — Net other postretirement benefits cost (income) ($469) $363 ($634) ($1,079) ($2,207) ($86) 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $1,114 $1,408 $339 $99 $331 $310 Interest cost on APBO 1,263 1,443 350 174 399 279 Expected return on assets (4,483) — (1,394) (1,499) (2,568) (791) Amortization of prior service cost (credit) 471 (1,158) (443) (229) (1,093) (80) Amortization of net (gain) loss 218 (186) 56 (225) 162 30 Net other postretirement benefits cost (income) ($1,417) $1,507 ($1,092) ($1,680) ($2,769) ($252) The Registrant Subsidiaries’ other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the nine months ended September 30, 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $2,223 $2,535 $660 $177 $606 $567 Interest cost on APBO 6,003 6,699 1,629 870 1,947 1,296 Expected return on assets (11,334) — (3,537) (3,948) (6,582) (1,902) Amortization of prior service cost (credit) 1,572 (2,853) (717) (687) (3,279) (219) Amortization of net (gain) loss 129 (5,292) 63 351 687 — Net other postretirement benefits cost (income) ($1,407) $1,089 ($1,902) ($3,237) ($6,621) ($258) 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $3,342 $4,224 $1,017 $297 $993 $930 Interest cost on APBO 3,789 4,329 1,050 522 1,197 837 Expected return on assets (13,449) — (4,182) (4,497) (7,704) (2,373) Amortization of prior service cost (credit) 1,413 (3,474) (1,329) (687) (3,279) (240) Amortization of net (gain) loss 654 (558) 168 (675) 486 90 Net other postretirement benefits cost (income) ($4,251) $4,521 ($3,276) ($5,040) ($8,307) ($756) Reclassification out of Accumulated Other Comprehensive Income (Loss) Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the third quarters of 2023 and 2022: 2023 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $3,509 ($113) $3,396 Amortization of net gain (loss) (1,064) 2,898 (134) 1,700 Settlement loss (490) — (1,429) (1,919) ($1,554) $6,407 ($1,676) $3,177 Entergy Louisiana Amortization of prior service credit $— $951 $— $951 Amortization of net gain (loss) (190) 1,764 — 1,574 Settlement loss (22) — — (22) ($212) $2,715 $— $2,503 2022 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $4,014 ($177) $3,837 Amortization of net loss (3,976) (596) (298) (4,870) Settlement loss (14,263) — (76) (14,339) ($18,239) $3,418 ($551) ($15,372) Entergy Louisiana Amortization of prior service credit $— $1,158 $— $1,158 Amortization of net gain (loss) (407) 186 (1) (222) Settlement loss (1,340) — — (1,340) ($1,747) $1,344 ($1) ($404) Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the nine months ended September 30, 2023 and 2022: 2023 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $10,529 ($338) $10,191 Amortization of net gain (loss) (3,208) 8,693 (491) 4,994 Settlement loss (7,446) — (2,962) (10,408) ($10,654) $19,222 ($3,791) $4,777 Entergy Louisiana Amortization of prior service credit $— $2,853 $— $2,853 Amortization of net gain (loss) (588) 5,292 (1) 4,703 Settlement loss (1,551) — — (1,551) ($2,139) $8,145 ($1) $6,005 2022 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $12,042 ($531) $11,511 Amortization of net loss (26,921) (1,788) (1,065) (29,774) Settlement loss (14,441) — (1,225) (15,666) ($41,362) $10,254 ($2,821) ($33,929) Entergy Louisiana Amortization of prior service credit $— $3,474 $— $3,474 Amortization of net gain (loss) (1,404) 558 (3) (849) Settlement loss (1,518) — — (1,518) ($2,922) $4,032 ($3) $1,107 Accounting for Pension and Other Postretirement Benefits In accordance with ASU No. 2017-07, “Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost,” the other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. Qualified Pension Settlement Costs Year-to-date lump sum benefit payments from the Entergy Corporation Retirement Plan for Bargaining Employees and the Entergy Corporation Retirement Plan for Non-Bargaining Employees exceeded the sum of the Plans’ 2023 service and interest cost, resulting in settlement costs. In accordance with accounting standards, settlement accounting requires immediate recognition of the portion of previously unrecognized losses associated with the settled portion of the plan’s pension liability. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy each participate in one or both of the Entergy Corporation Retirement Plan for Bargaining Employees and the Entergy Corporation Retirement Plan for Non-Bargaining Employees and incurred settlement costs. Similar to other pension costs, the settlement costs were included with employee labor costs and charged to expense and capital in the same manner that labor costs were charged. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy New Orleans each received regulatory approval to defer the expense portion of the settlement costs, with future amortization of the deferred settlement expense over the period in which the expense otherwise would be recorded had the immediate recognition not occurred. Entergy Texas Reserve In September 2020, Entergy Texas elected to establish a reserve, in accordance with PUCT regulations, to track the surplus or deficit in the annual amount of actuarially determined pension and other postretirement benefits chargeable to Entergy Texas’s expense. The reserve amounts recorded for 2020 and 2021 were included in the base rate case that was filed with the PUCT in July 2022, and amortization of that amount began in 2023 when interim rates became effective. The reserve amounts recorded for 2022 and through September 2023 will be evaluated in the next scheduled PUCT rate case and an amortization period will be determined by the PUCT at that time. At September 30, 2023, the balance in this reserve was approximately $39.3 million. Employer Contributions Based on current assumptions, Entergy expects to contribute $267 million to its qualified pension plans in 2023. As of September 30, 2023, Entergy had contributed $267 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 2023: Entergy Entergy Entergy Entergy Entergy System (In Thousands) Expected 2023 pension contributions $54,468 $44,565 $21,110 $1,420 $5,314 $15,543 Pension contributions made through September 2023 $54,468 $44,565 $21,110 $1,420 $5,314 $15,543 Remaining estimated pension contributions to be made in 2023 $— $— $— $— $— $—
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 costs, including amounts capitalized, for the third quarters of 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $25,302 $33,845 Interest cost on projected benefit obligation 73,850 60,734 Expected return on assets (96,775) (100,203) Amortization of net loss 20,204 42,367 Settlement charges 6,914 125,548 Net pension costs $29,495 $162,291 Entergy’s qualified pension costs, including amounts capitalized, for the nine months ended September 30, 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $76,346 $108,482 Interest cost on projected benefit obligation 223,584 164,529 Expected return on assets (290,660) (306,895) Amortization of net loss 63,858 159,359 Settlement charges 152,588 148,201 Net pension costs $225,716 $273,676 The Registrant Subsidiaries’ qualified pension costs, including amounts capitalized, for their current and former employees for the third quarters of 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $4,566 $6,175 $1,431 $492 $1,074 $1,430 Interest cost on projected benefit obligation 13,813 14,896 3,797 1,667 3,138 3,419 Expected return on assets (17,639) (18,892) (4,830) (2,206) (4,147) (4,392) Amortization of net loss 5,438 4,748 1,545 456 1,008 1,204 Settlement charges 558 561 345 248 632 228 Net pension cost $6,736 $7,488 $2,288 $657 $1,705 $1,889 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $6,138 $8,261 $1,953 $690 $1,441 $1,891 Interest cost on projected benefit obligation 11,866 12,523 3,383 1,368 2,795 2,882 Expected return on assets (18,731) (20,586) (5,006) (2,487) (4,551) (4,509) Amortization of net loss 10,283 10,156 2,941 1,208 2,130 2,641 Settlement charges 11,477 33,507 6,853 4,402 13,082 4,593 Net pension cost $21,033 $43,861 $10,124 $5,181 $14,897 $7,498 The Registrant Subsidiaries’ qualified pension costs, including amounts capitalized, for their current and former employees for the nine months ended September 30, 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $13,976 $18,654 $4,369 $1,470 $3,271 $4,342 Interest cost on projected benefit obligation 42,010 45,219 11,551 5,051 9,542 10,382 Expected return on assets (53,593) (56,891) (14,349) (6,783) (12,322) (13,431) Amortization of net loss 18,170 14,704 4,937 1,453 3,057 3,939 Settlement charges 24,516 38,791 12,088 1,948 10,902 5,518 Net pension cost $45,079 $60,477 $18,596 $3,139 $14,450 $10,750 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $19,695 $26,405 $6,158 $2,194 $4,652 $5,937 Interest cost on projected benefit obligation 30,944 33,706 8,857 3,646 7,242 7,614 Expected return on assets (57,009) (62,779) (15,373) (7,517) (14,393) (13,718) Amortization of net loss 36,557 35,055 10,371 3,944 7,124 9,078 Settlement charges 22,973 37,968 9,061 4,402 15,547 6,616 Net pension cost $53,160 $70,355 $19,074 $6,669 $20,172 $15,527 Non-Qualified Net Pension Cost Entergy recognized $21.8 million and $5.9 million in pension cost for its non-qualified pension plans in the third quarters of 2023 and 2022, respectively. Reflected in the pension cost for non-qualified pension plans in the third quarters of 2023 and 2022, respectively, were settlement charges of $18 million and $1.4 million related to the payment of lump sum benefits out of the plans. Entergy recognized $39.8 million and $23.3 million in pension cost for its non-qualified pension plans for the nine months ended September 30, 2023 and 2022, respectively. Reflected in the pension cost for non-qualified pension plans for the nine months ended September 30, 2023 and 2022, respectively, were settlement charges of $27.3 million and $9.2 million related to the payment of lump sum benefits out of the plans. The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the third quarters of 2023 and 2022: Entergy Entergy Entergy Entergy Entergy (In Thousands) 2023 $63 $24 $85 $33 $63 2022 $69 $24 $80 $28 $961 Reflected in Entergy Texas’s non-qualified pension costs in the third quarter of 2022 were settlement charges of $886 thousand related to the payment of lump sum benefits out of the plan. The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the nine months ended September 30, 2023 and 2022: Entergy Entergy Entergy Entergy Entergy (In Thousands) 2023 $575 $76 $724 $99 $190 2022 $212 $77 $241 $84 $1,264 Reflected in Entergy Arkansas’s non-qualified pension costs for the nine months ended September 30, 2023 were settlement charges of $379 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Mississippi’s non-qualified pension costs for the nine months ended September 30, 2023 and 2022, respectively, were settlement charges of $453 thousand and $2 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the nine months ended September 30, 2022 were settlement charges of $1 million related to the payment of lump sum benefits out of the plan. Components of Net Other Postretirement Benefits Cost (Income) Entergy’s other postretirement benefits income, including amounts capitalized, for the third quarters of 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $3,664 $6,184 Interest cost on accumulated postretirement benefit obligation (APBO) 10,568 6,827 Expected return on assets (9,183) (10,855) Amortization of prior service credit (5,640) (6,388) Amortization of net (gain) loss (2,862) 1,083 Net other postretirement benefits income ($3,453) ($3,149) Entergy’s other postretirement benefits income, including amounts capitalized, for the nine months ended September 30, 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $10,992 $18,552 Interest cost on accumulated postretirement benefit obligation (APBO) 31,704 20,481 Expected return on assets (27,549) (32,565) Amortization of prior service credit (16,920) (19,164) Amortization of net (gain) loss (8,586) 3,249 Net other postretirement benefits income ($10,359) ($9,447) The Registrant Subsidiaries’ other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the third quarters of 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $741 $845 $220 $59 $202 $189 Interest cost on APBO 2,001 2,233 543 290 649 432 Expected return on assets (3,778) — (1,179) (1,316) (2,194) (634) Amortization of prior service cost (credit) 524 (951) (239) (229) (1,093) (73) Amortization of net (gain) loss 43 (1,764) 21 117 229 — Net other postretirement benefits cost (income) ($469) $363 ($634) ($1,079) ($2,207) ($86) 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $1,114 $1,408 $339 $99 $331 $310 Interest cost on APBO 1,263 1,443 350 174 399 279 Expected return on assets (4,483) — (1,394) (1,499) (2,568) (791) Amortization of prior service cost (credit) 471 (1,158) (443) (229) (1,093) (80) Amortization of net (gain) loss 218 (186) 56 (225) 162 30 Net other postretirement benefits cost (income) ($1,417) $1,507 ($1,092) ($1,680) ($2,769) ($252) The Registrant Subsidiaries’ other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the nine months ended September 30, 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $2,223 $2,535 $660 $177 $606 $567 Interest cost on APBO 6,003 6,699 1,629 870 1,947 1,296 Expected return on assets (11,334) — (3,537) (3,948) (6,582) (1,902) Amortization of prior service cost (credit) 1,572 (2,853) (717) (687) (3,279) (219) Amortization of net (gain) loss 129 (5,292) 63 351 687 — Net other postretirement benefits cost (income) ($1,407) $1,089 ($1,902) ($3,237) ($6,621) ($258) 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $3,342 $4,224 $1,017 $297 $993 $930 Interest cost on APBO 3,789 4,329 1,050 522 1,197 837 Expected return on assets (13,449) — (4,182) (4,497) (7,704) (2,373) Amortization of prior service cost (credit) 1,413 (3,474) (1,329) (687) (3,279) (240) Amortization of net (gain) loss 654 (558) 168 (675) 486 90 Net other postretirement benefits cost (income) ($4,251) $4,521 ($3,276) ($5,040) ($8,307) ($756) Reclassification out of Accumulated Other Comprehensive Income (Loss) Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the third quarters of 2023 and 2022: 2023 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $3,509 ($113) $3,396 Amortization of net gain (loss) (1,064) 2,898 (134) 1,700 Settlement loss (490) — (1,429) (1,919) ($1,554) $6,407 ($1,676) $3,177 Entergy Louisiana Amortization of prior service credit $— $951 $— $951 Amortization of net gain (loss) (190) 1,764 — 1,574 Settlement loss (22) — — (22) ($212) $2,715 $— $2,503 2022 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $4,014 ($177) $3,837 Amortization of net loss (3,976) (596) (298) (4,870) Settlement loss (14,263) — (76) (14,339) ($18,239) $3,418 ($551) ($15,372) Entergy Louisiana Amortization of prior service credit $— $1,158 $— $1,158 Amortization of net gain (loss) (407) 186 (1) (222) Settlement loss (1,340) — — (1,340) ($1,747) $1,344 ($1) ($404) Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the nine months ended September 30, 2023 and 2022: 2023 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $10,529 ($338) $10,191 Amortization of net gain (loss) (3,208) 8,693 (491) 4,994 Settlement loss (7,446) — (2,962) (10,408) ($10,654) $19,222 ($3,791) $4,777 Entergy Louisiana Amortization of prior service credit $— $2,853 $— $2,853 Amortization of net gain (loss) (588) 5,292 (1) 4,703 Settlement loss (1,551) — — (1,551) ($2,139) $8,145 ($1) $6,005 2022 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $12,042 ($531) $11,511 Amortization of net loss (26,921) (1,788) (1,065) (29,774) Settlement loss (14,441) — (1,225) (15,666) ($41,362) $10,254 ($2,821) ($33,929) Entergy Louisiana Amortization of prior service credit $— $3,474 $— $3,474 Amortization of net gain (loss) (1,404) 558 (3) (849) Settlement loss (1,518) — — (1,518) ($2,922) $4,032 ($3) $1,107 Accounting for Pension and Other Postretirement Benefits In accordance with ASU No. 2017-07, “Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost,” the other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. Qualified Pension Settlement Costs Year-to-date lump sum benefit payments from the Entergy Corporation Retirement Plan for Bargaining Employees and the Entergy Corporation Retirement Plan for Non-Bargaining Employees exceeded the sum of the Plans’ 2023 service and interest cost, resulting in settlement costs. In accordance with accounting standards, settlement accounting requires immediate recognition of the portion of previously unrecognized losses associated with the settled portion of the plan’s pension liability. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy each participate in one or both of the Entergy Corporation Retirement Plan for Bargaining Employees and the Entergy Corporation Retirement Plan for Non-Bargaining Employees and incurred settlement costs. Similar to other pension costs, the settlement costs were included with employee labor costs and charged to expense and capital in the same manner that labor costs were charged. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy New Orleans each received regulatory approval to defer the expense portion of the settlement costs, with future amortization of the deferred settlement expense over the period in which the expense otherwise would be recorded had the immediate recognition not occurred. Entergy Texas Reserve In September 2020, Entergy Texas elected to establish a reserve, in accordance with PUCT regulations, to track the surplus or deficit in the annual amount of actuarially determined pension and other postretirement benefits chargeable to Entergy Texas’s expense. The reserve amounts recorded for 2020 and 2021 were included in the base rate case that was filed with the PUCT in July 2022, and amortization of that amount began in 2023 when interim rates became effective. The reserve amounts recorded for 2022 and through September 2023 will be evaluated in the next scheduled PUCT rate case and an amortization period will be determined by the PUCT at that time. At September 30, 2023, the balance in this reserve was approximately $39.3 million. Employer Contributions Based on current assumptions, Entergy expects to contribute $267 million to its qualified pension plans in 2023. As of September 30, 2023, Entergy had contributed $267 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 2023: Entergy Entergy Entergy Entergy Entergy System (In Thousands) Expected 2023 pension contributions $54,468 $44,565 $21,110 $1,420 $5,314 $15,543 Pension contributions made through September 2023 $54,468 $44,565 $21,110 $1,420 $5,314 $15,543 Remaining estimated pension contributions to be made in 2023 $— $— $— $— $— $—
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 costs, including amounts capitalized, for the third quarters of 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $25,302 $33,845 Interest cost on projected benefit obligation 73,850 60,734 Expected return on assets (96,775) (100,203) Amortization of net loss 20,204 42,367 Settlement charges 6,914 125,548 Net pension costs $29,495 $162,291 Entergy’s qualified pension costs, including amounts capitalized, for the nine months ended September 30, 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $76,346 $108,482 Interest cost on projected benefit obligation 223,584 164,529 Expected return on assets (290,660) (306,895) Amortization of net loss 63,858 159,359 Settlement charges 152,588 148,201 Net pension costs $225,716 $273,676 The Registrant Subsidiaries’ qualified pension costs, including amounts capitalized, for their current and former employees for the third quarters of 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $4,566 $6,175 $1,431 $492 $1,074 $1,430 Interest cost on projected benefit obligation 13,813 14,896 3,797 1,667 3,138 3,419 Expected return on assets (17,639) (18,892) (4,830) (2,206) (4,147) (4,392) Amortization of net loss 5,438 4,748 1,545 456 1,008 1,204 Settlement charges 558 561 345 248 632 228 Net pension cost $6,736 $7,488 $2,288 $657 $1,705 $1,889 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $6,138 $8,261 $1,953 $690 $1,441 $1,891 Interest cost on projected benefit obligation 11,866 12,523 3,383 1,368 2,795 2,882 Expected return on assets (18,731) (20,586) (5,006) (2,487) (4,551) (4,509) Amortization of net loss 10,283 10,156 2,941 1,208 2,130 2,641 Settlement charges 11,477 33,507 6,853 4,402 13,082 4,593 Net pension cost $21,033 $43,861 $10,124 $5,181 $14,897 $7,498 The Registrant Subsidiaries’ qualified pension costs, including amounts capitalized, for their current and former employees for the nine months ended September 30, 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $13,976 $18,654 $4,369 $1,470 $3,271 $4,342 Interest cost on projected benefit obligation 42,010 45,219 11,551 5,051 9,542 10,382 Expected return on assets (53,593) (56,891) (14,349) (6,783) (12,322) (13,431) Amortization of net loss 18,170 14,704 4,937 1,453 3,057 3,939 Settlement charges 24,516 38,791 12,088 1,948 10,902 5,518 Net pension cost $45,079 $60,477 $18,596 $3,139 $14,450 $10,750 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $19,695 $26,405 $6,158 $2,194 $4,652 $5,937 Interest cost on projected benefit obligation 30,944 33,706 8,857 3,646 7,242 7,614 Expected return on assets (57,009) (62,779) (15,373) (7,517) (14,393) (13,718) Amortization of net loss 36,557 35,055 10,371 3,944 7,124 9,078 Settlement charges 22,973 37,968 9,061 4,402 15,547 6,616 Net pension cost $53,160 $70,355 $19,074 $6,669 $20,172 $15,527 Non-Qualified Net Pension Cost Entergy recognized $21.8 million and $5.9 million in pension cost for its non-qualified pension plans in the third quarters of 2023 and 2022, respectively. Reflected in the pension cost for non-qualified pension plans in the third quarters of 2023 and 2022, respectively, were settlement charges of $18 million and $1.4 million related to the payment of lump sum benefits out of the plans. Entergy recognized $39.8 million and $23.3 million in pension cost for its non-qualified pension plans for the nine months ended September 30, 2023 and 2022, respectively. Reflected in the pension cost for non-qualified pension plans for the nine months ended September 30, 2023 and 2022, respectively, were settlement charges of $27.3 million and $9.2 million related to the payment of lump sum benefits out of the plans. The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the third quarters of 2023 and 2022: Entergy Entergy Entergy Entergy Entergy (In Thousands) 2023 $63 $24 $85 $33 $63 2022 $69 $24 $80 $28 $961 Reflected in Entergy Texas’s non-qualified pension costs in the third quarter of 2022 were settlement charges of $886 thousand related to the payment of lump sum benefits out of the plan. The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the nine months ended September 30, 2023 and 2022: Entergy Entergy Entergy Entergy Entergy (In Thousands) 2023 $575 $76 $724 $99 $190 2022 $212 $77 $241 $84 $1,264 Reflected in Entergy Arkansas’s non-qualified pension costs for the nine months ended September 30, 2023 were settlement charges of $379 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Mississippi’s non-qualified pension costs for the nine months ended September 30, 2023 and 2022, respectively, were settlement charges of $453 thousand and $2 thousand related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the nine months ended September 30, 2022 were settlement charges of $1 million related to the payment of lump sum benefits out of the plan. Components of Net Other Postretirement Benefits Cost (Income) Entergy’s other postretirement benefits income, including amounts capitalized, for the third quarters of 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $3,664 $6,184 Interest cost on accumulated postretirement benefit obligation (APBO) 10,568 6,827 Expected return on assets (9,183) (10,855) Amortization of prior service credit (5,640) (6,388) Amortization of net (gain) loss (2,862) 1,083 Net other postretirement benefits income ($3,453) ($3,149) Entergy’s other postretirement benefits income, including amounts capitalized, for the nine months ended September 30, 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $10,992 $18,552 Interest cost on accumulated postretirement benefit obligation (APBO) 31,704 20,481 Expected return on assets (27,549) (32,565) Amortization of prior service credit (16,920) (19,164) Amortization of net (gain) loss (8,586) 3,249 Net other postretirement benefits income ($10,359) ($9,447) The Registrant Subsidiaries’ other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the third quarters of 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $741 $845 $220 $59 $202 $189 Interest cost on APBO 2,001 2,233 543 290 649 432 Expected return on assets (3,778) — (1,179) (1,316) (2,194) (634) Amortization of prior service cost (credit) 524 (951) (239) (229) (1,093) (73) Amortization of net (gain) loss 43 (1,764) 21 117 229 — Net other postretirement benefits cost (income) ($469) $363 ($634) ($1,079) ($2,207) ($86) 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $1,114 $1,408 $339 $99 $331 $310 Interest cost on APBO 1,263 1,443 350 174 399 279 Expected return on assets (4,483) — (1,394) (1,499) (2,568) (791) Amortization of prior service cost (credit) 471 (1,158) (443) (229) (1,093) (80) Amortization of net (gain) loss 218 (186) 56 (225) 162 30 Net other postretirement benefits cost (income) ($1,417) $1,507 ($1,092) ($1,680) ($2,769) ($252) The Registrant Subsidiaries’ other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the nine months ended September 30, 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $2,223 $2,535 $660 $177 $606 $567 Interest cost on APBO 6,003 6,699 1,629 870 1,947 1,296 Expected return on assets (11,334) — (3,537) (3,948) (6,582) (1,902) Amortization of prior service cost (credit) 1,572 (2,853) (717) (687) (3,279) (219) Amortization of net (gain) loss 129 (5,292) 63 351 687 — Net other postretirement benefits cost (income) ($1,407) $1,089 ($1,902) ($3,237) ($6,621) ($258) 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $3,342 $4,224 $1,017 $297 $993 $930 Interest cost on APBO 3,789 4,329 1,050 522 1,197 837 Expected return on assets (13,449) — (4,182) (4,497) (7,704) (2,373) Amortization of prior service cost (credit) 1,413 (3,474) (1,329) (687) (3,279) (240) Amortization of net (gain) loss 654 (558) 168 (675) 486 90 Net other postretirement benefits cost (income) ($4,251) $4,521 ($3,276) ($5,040) ($8,307) ($756) Reclassification out of Accumulated Other Comprehensive Income (Loss) Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the third quarters of 2023 and 2022: 2023 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $3,509 ($113) $3,396 Amortization of net gain (loss) (1,064) 2,898 (134) 1,700 Settlement loss (490) — (1,429) (1,919) ($1,554) $6,407 ($1,676) $3,177 Entergy Louisiana Amortization of prior service credit $— $951 $— $951 Amortization of net gain (loss) (190) 1,764 — 1,574 Settlement loss (22) — — (22) ($212) $2,715 $— $2,503 2022 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $4,014 ($177) $3,837 Amortization of net loss (3,976) (596) (298) (4,870) Settlement loss (14,263) — (76) (14,339) ($18,239) $3,418 ($551) ($15,372) Entergy Louisiana Amortization of prior service credit $— $1,158 $— $1,158 Amortization of net gain (loss) (407) 186 (1) (222) Settlement loss (1,340) — — (1,340) ($1,747) $1,344 ($1) ($404) Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the nine months ended September 30, 2023 and 2022: 2023 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $10,529 ($338) $10,191 Amortization of net gain (loss) (3,208) 8,693 (491) 4,994 Settlement loss (7,446) — (2,962) (10,408) ($10,654) $19,222 ($3,791) $4,777 Entergy Louisiana Amortization of prior service credit $— $2,853 $— $2,853 Amortization of net gain (loss) (588) 5,292 (1) 4,703 Settlement loss (1,551) — — (1,551) ($2,139) $8,145 ($1) $6,005 2022 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $12,042 ($531) $11,511 Amortization of net loss (26,921) (1,788) (1,065) (29,774) Settlement loss (14,441) — (1,225) (15,666) ($41,362) $10,254 ($2,821) ($33,929) Entergy Louisiana Amortization of prior service credit $— $3,474 $— $3,474 Amortization of net gain (loss) (1,404) 558 (3) (849) Settlement loss (1,518) — — (1,518) ($2,922) $4,032 ($3) $1,107 Accounting for Pension and Other Postretirement Benefits In accordance with ASU No. 2017-07, “Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost,” the other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. Qualified Pension Settlement Costs Year-to-date lump sum benefit payments from the Entergy Corporation Retirement Plan for Bargaining Employees and the Entergy Corporation Retirement Plan for Non-Bargaining Employees exceeded the sum of the Plans’ 2023 service and interest cost, resulting in settlement costs. In accordance with accounting standards, settlement accounting requires immediate recognition of the portion of previously unrecognized losses associated with the settled portion of the plan’s pension liability. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy each participate in one or both of the Entergy Corporation Retirement Plan for Bargaining Employees and the Entergy Corporation Retirement Plan for Non-Bargaining Employees and incurred settlement costs. Similar to other pension costs, the settlement costs were included with employee labor costs and charged to expense and capital in the same manner that labor costs were charged. Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy New Orleans each received regulatory approval to defer the expense portion of the settlement costs, with future amortization of the deferred settlement expense over the period in which the expense otherwise would be recorded had the immediate recognition not occurred. Entergy Texas Reserve In September 2020, Entergy Texas elected to establish a reserve, in accordance with PUCT regulations, to track the surplus or deficit in the annual amount of actuarially determined pension and other postretirement benefits chargeable to Entergy Texas’s expense. The reserve amounts recorded for 2020 and 2021 were included in the base rate case that was filed with the PUCT in July 2022, and amortization of that amount began in 2023 when interim rates became effective. The reserve amounts recorded for 2022 and through September 2023 will be evaluated in the next scheduled PUCT rate case and an amortization period will be determined by the PUCT at that time. At September 30, 2023, the balance in this reserve was approximately $39.3 million. Employer Contributions Based on current assumptions, Entergy expects to contribute $267 million to its qualified pension plans in 2023. As of September 30, 2023, Entergy had contributed $267 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 2023: Entergy Entergy Entergy Entergy Entergy System (In Thousands) Expected 2023 pension contributions $54,468 $44,565 $21,110 $1,420 $5,314 $15,543 Pension contributions made through September 2023 $54,468 $44,565 $21,110 $1,420 $5,314 $15,543 Remaining estimated pension contributions to be made in 2023 $— $— $— $— $— $—

Business Segment Information

Business Segment Information	9 Months Ended
Business Segment Information	Sep. 30, 2023
Business Segment Information	BUSINESS SEGMENT INFORMATION (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy has a single reportable segment, Utility, which includes the generation, transmission, distribution, and sale of electric power in portions of Arkansas, Mississippi, Texas, and Louisiana, including the City of New Orleans; and operation of a small natural gas distribution business in portions of Louisiana. The Utility segment reflects management’s primary basis of organization with a predominant focus on its utility operations in the Gulf South. Parent & Other includes the parent company, Entergy Corporation, and other business activity, including Entergy’s non-utility operations business which owns interests in non-nuclear power plants that sell the electric power produced by those plants to wholesale customers and also provides decommissioning services to nuclear power plants owned by non-affiliated entities in the United States. As discussed in Note 13 to the financial statements in the Form 10-K, Entergy completed its multi-year strategy to exit the merchant nuclear power business in 2022 and upon completion of all transition activities, effective January 1, 2023, Entergy Wholesale Commodities is no longer a reportable segment. See Note 13 and Note 14 to the financial statements in the Form 10-K for discussion of the asset impairments and restructuring charges related to the decision to exit the merchant nuclear power business. Remaining business activity previously reported under Entergy Wholesale Commodities is now included under Parent & Other. Historical segment financial information presented herein has been restated for the third quarter 2022 and the nine months ended September 30, 2022 to reflect the change in reportable segments. The change in reportable segments had no effect on Entergy’s consolidated financial statements or historical segment financial information for the Utility reportable segment. Entergy’s segment financial information for the third quarters of 2023 and 2022 was as follows: Utility Parent & Other Eliminations Consolidated (In Thousands) 2023 Operating revenues $3,559,240 $36,302 ($20) $3,595,522 Income taxes $225,989 $1,008 $— $226,997 Consolidated net income (loss) $754,036 ($3,304) ($81,018) $669,714 2022 Operating revenues $4,156,616 $62,009 ($10) $4,218,615 Income taxes $178,088 $6,024 $— $184,112 Consolidated net income (loss) $667,162 ($55,870) ($55,410) $555,882 Entergy’s segment financial information for the nine months ended September 30, 2023 and 2022 was as follows: Utility Parent & Other Eliminations Consolidated (In Thousands) 2023 Operating revenues $9,325,977 $96,661 ($31) $9,422,607 Income taxes $304,352 ($21,534) $— $282,818 Consolidated net income (loss) $1,666,701 ($74,257) ($218,418) $1,374,026 Total assets as of September 30, 2023 $64,924,653 $839,217 ($5,211,723) $60,552,147 2022 Operating revenues $10,191,041 $300,720 ($24) $10,491,737 Income taxes ($118,257) $9,223 $— ($109,034) Consolidated net income (loss) $1,166,866 ($36,772) ($130,608) $999,486 Total assets as of December 31, 2022 $61,399,243 $884,442 ($3,688,494) $58,595,191 Eliminations are primarily intersegment activity. Almost all of Entergy’s goodwill is related to the Utility segment. Registrant Subsidiaries Each of the Registrant Subsidiaries has one reportable segment, which is an integrated utility business, except for System Energy, which is an electricity generation business. Each of the Registrant Subsidiaries’ operations are managed on an integrated basis by that company because of the substantial effect of cost-based rates and regulatory oversight on the business process, cost structures, and operating results. Management allocates resources and assesses financial performance on a consolidated basis.
Entergy Arkansas [Member]
Business Segment Information	BUSINESS SEGMENT INFORMATION (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy has a single reportable segment, Utility, which includes the generation, transmission, distribution, and sale of electric power in portions of Arkansas, Mississippi, Texas, and Louisiana, including the City of New Orleans; and operation of a small natural gas distribution business in portions of Louisiana. The Utility segment reflects management’s primary basis of organization with a predominant focus on its utility operations in the Gulf South. Parent & Other includes the parent company, Entergy Corporation, and other business activity, including Entergy’s non-utility operations business which owns interests in non-nuclear power plants that sell the electric power produced by those plants to wholesale customers and also provides decommissioning services to nuclear power plants owned by non-affiliated entities in the United States. As discussed in Note 13 to the financial statements in the Form 10-K, Entergy completed its multi-year strategy to exit the merchant nuclear power business in 2022 and upon completion of all transition activities, effective January 1, 2023, Entergy Wholesale Commodities is no longer a reportable segment. See Note 13 and Note 14 to the financial statements in the Form 10-K for discussion of the asset impairments and restructuring charges related to the decision to exit the merchant nuclear power business. Remaining business activity previously reported under Entergy Wholesale Commodities is now included under Parent & Other. Historical segment financial information presented herein has been restated for the third quarter 2022 and the nine months ended September 30, 2022 to reflect the change in reportable segments. The change in reportable segments had no effect on Entergy’s consolidated financial statements or historical segment financial information for the Utility reportable segment. Entergy’s segment financial information for the third quarters of 2023 and 2022 was as follows: Utility Parent & Other Eliminations Consolidated (In Thousands) 2023 Operating revenues $3,559,240 $36,302 ($20) $3,595,522 Income taxes $225,989 $1,008 $— $226,997 Consolidated net income (loss) $754,036 ($3,304) ($81,018) $669,714 2022 Operating revenues $4,156,616 $62,009 ($10) $4,218,615 Income taxes $178,088 $6,024 $— $184,112 Consolidated net income (loss) $667,162 ($55,870) ($55,410) $555,882 Entergy’s segment financial information for the nine months ended September 30, 2023 and 2022 was as follows: Utility Parent & Other Eliminations Consolidated (In Thousands) 2023 Operating revenues $9,325,977 $96,661 ($31) $9,422,607 Income taxes $304,352 ($21,534) $— $282,818 Consolidated net income (loss) $1,666,701 ($74,257) ($218,418) $1,374,026 Total assets as of September 30, 2023 $64,924,653 $839,217 ($5,211,723) $60,552,147 2022 Operating revenues $10,191,041 $300,720 ($24) $10,491,737 Income taxes ($118,257) $9,223 $— ($109,034) Consolidated net income (loss) $1,166,866 ($36,772) ($130,608) $999,486 Total assets as of December 31, 2022 $61,399,243 $884,442 ($3,688,494) $58,595,191 Eliminations are primarily intersegment activity. Almost all of Entergy’s goodwill is related to the Utility segment. Registrant Subsidiaries Each of the Registrant Subsidiaries has one reportable segment, which is an integrated utility business, except for System Energy, which is an electricity generation business. Each of the Registrant Subsidiaries’ operations are managed on an integrated basis by that company because of the substantial effect of cost-based rates and regulatory oversight on the business process, cost structures, and operating results. Management allocates resources and assesses financial performance on a consolidated basis.
Entergy Louisiana [Member]
Business Segment Information	BUSINESS SEGMENT INFORMATION (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy has a single reportable segment, Utility, which includes the generation, transmission, distribution, and sale of electric power in portions of Arkansas, Mississippi, Texas, and Louisiana, including the City of New Orleans; and operation of a small natural gas distribution business in portions of Louisiana. The Utility segment reflects management’s primary basis of organization with a predominant focus on its utility operations in the Gulf South. Parent & Other includes the parent company, Entergy Corporation, and other business activity, including Entergy’s non-utility operations business which owns interests in non-nuclear power plants that sell the electric power produced by those plants to wholesale customers and also provides decommissioning services to nuclear power plants owned by non-affiliated entities in the United States. As discussed in Note 13 to the financial statements in the Form 10-K, Entergy completed its multi-year strategy to exit the merchant nuclear power business in 2022 and upon completion of all transition activities, effective January 1, 2023, Entergy Wholesale Commodities is no longer a reportable segment. See Note 13 and Note 14 to the financial statements in the Form 10-K for discussion of the asset impairments and restructuring charges related to the decision to exit the merchant nuclear power business. Remaining business activity previously reported under Entergy Wholesale Commodities is now included under Parent & Other. Historical segment financial information presented herein has been restated for the third quarter 2022 and the nine months ended September 30, 2022 to reflect the change in reportable segments. The change in reportable segments had no effect on Entergy’s consolidated financial statements or historical segment financial information for the Utility reportable segment. Entergy’s segment financial information for the third quarters of 2023 and 2022 was as follows: Utility Parent & Other Eliminations Consolidated (In Thousands) 2023 Operating revenues $3,559,240 $36,302 ($20) $3,595,522 Income taxes $225,989 $1,008 $— $226,997 Consolidated net income (loss) $754,036 ($3,304) ($81,018) $669,714 2022 Operating revenues $4,156,616 $62,009 ($10) $4,218,615 Income taxes $178,088 $6,024 $— $184,112 Consolidated net income (loss) $667,162 ($55,870) ($55,410) $555,882 Entergy’s segment financial information for the nine months ended September 30, 2023 and 2022 was as follows: Utility Parent & Other Eliminations Consolidated (In Thousands) 2023 Operating revenues $9,325,977 $96,661 ($31) $9,422,607 Income taxes $304,352 ($21,534) $— $282,818 Consolidated net income (loss) $1,666,701 ($74,257) ($218,418) $1,374,026 Total assets as of September 30, 2023 $64,924,653 $839,217 ($5,211,723) $60,552,147 2022 Operating revenues $10,191,041 $300,720 ($24) $10,491,737 Income taxes ($118,257) $9,223 $— ($109,034) Consolidated net income (loss) $1,166,866 ($36,772) ($130,608) $999,486 Total assets as of December 31, 2022 $61,399,243 $884,442 ($3,688,494) $58,595,191 Eliminations are primarily intersegment activity. Almost all of Entergy’s goodwill is related to the Utility segment. Registrant Subsidiaries Each of the Registrant Subsidiaries has one reportable segment, which is an integrated utility business, except for System Energy, which is an electricity generation business. Each of the Registrant Subsidiaries’ operations are managed on an integrated basis by that company because of the substantial effect of cost-based rates and regulatory oversight on the business process, cost structures, and operating results. Management allocates resources and assesses financial performance on a consolidated basis.
Entergy Mississippi [Member]
Business Segment Information	BUSINESS SEGMENT INFORMATION (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy has a single reportable segment, Utility, which includes the generation, transmission, distribution, and sale of electric power in portions of Arkansas, Mississippi, Texas, and Louisiana, including the City of New Orleans; and operation of a small natural gas distribution business in portions of Louisiana. The Utility segment reflects management’s primary basis of organization with a predominant focus on its utility operations in the Gulf South. Parent & Other includes the parent company, Entergy Corporation, and other business activity, including Entergy’s non-utility operations business which owns interests in non-nuclear power plants that sell the electric power produced by those plants to wholesale customers and also provides decommissioning services to nuclear power plants owned by non-affiliated entities in the United States. As discussed in Note 13 to the financial statements in the Form 10-K, Entergy completed its multi-year strategy to exit the merchant nuclear power business in 2022 and upon completion of all transition activities, effective January 1, 2023, Entergy Wholesale Commodities is no longer a reportable segment. See Note 13 and Note 14 to the financial statements in the Form 10-K for discussion of the asset impairments and restructuring charges related to the decision to exit the merchant nuclear power business. Remaining business activity previously reported under Entergy Wholesale Commodities is now included under Parent & Other. Historical segment financial information presented herein has been restated for the third quarter 2022 and the nine months ended September 30, 2022 to reflect the change in reportable segments. The change in reportable segments had no effect on Entergy’s consolidated financial statements or historical segment financial information for the Utility reportable segment. Entergy’s segment financial information for the third quarters of 2023 and 2022 was as follows: Utility Parent & Other Eliminations Consolidated (In Thousands) 2023 Operating revenues $3,559,240 $36,302 ($20) $3,595,522 Income taxes $225,989 $1,008 $— $226,997 Consolidated net income (loss) $754,036 ($3,304) ($81,018) $669,714 2022 Operating revenues $4,156,616 $62,009 ($10) $4,218,615 Income taxes $178,088 $6,024 $— $184,112 Consolidated net income (loss) $667,162 ($55,870) ($55,410) $555,882 Entergy’s segment financial information for the nine months ended September 30, 2023 and 2022 was as follows: Utility Parent & Other Eliminations Consolidated (In Thousands) 2023 Operating revenues $9,325,977 $96,661 ($31) $9,422,607 Income taxes $304,352 ($21,534) $— $282,818 Consolidated net income (loss) $1,666,701 ($74,257) ($218,418) $1,374,026 Total assets as of September 30, 2023 $64,924,653 $839,217 ($5,211,723) $60,552,147 2022 Operating revenues $10,191,041 $300,720 ($24) $10,491,737 Income taxes ($118,257) $9,223 $— ($109,034) Consolidated net income (loss) $1,166,866 ($36,772) ($130,608) $999,486 Total assets as of December 31, 2022 $61,399,243 $884,442 ($3,688,494) $58,595,191 Eliminations are primarily intersegment activity. Almost all of Entergy’s goodwill is related to the Utility segment. Registrant Subsidiaries Each of the Registrant Subsidiaries has one reportable segment, which is an integrated utility business, except for System Energy, which is an electricity generation business. Each of the Registrant Subsidiaries’ operations are managed on an integrated basis by that company because of the substantial effect of cost-based rates and regulatory oversight on the business process, cost structures, and operating results. Management allocates resources and assesses financial performance on a consolidated basis.
Entergy New Orleans [Member]
Business Segment Information	BUSINESS SEGMENT INFORMATION (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy has a single reportable segment, Utility, which includes the generation, transmission, distribution, and sale of electric power in portions of Arkansas, Mississippi, Texas, and Louisiana, including the City of New Orleans; and operation of a small natural gas distribution business in portions of Louisiana. The Utility segment reflects management’s primary basis of organization with a predominant focus on its utility operations in the Gulf South. Parent & Other includes the parent company, Entergy Corporation, and other business activity, including Entergy’s non-utility operations business which owns interests in non-nuclear power plants that sell the electric power produced by those plants to wholesale customers and also provides decommissioning services to nuclear power plants owned by non-affiliated entities in the United States. As discussed in Note 13 to the financial statements in the Form 10-K, Entergy completed its multi-year strategy to exit the merchant nuclear power business in 2022 and upon completion of all transition activities, effective January 1, 2023, Entergy Wholesale Commodities is no longer a reportable segment. See Note 13 and Note 14 to the financial statements in the Form 10-K for discussion of the asset impairments and restructuring charges related to the decision to exit the merchant nuclear power business. Remaining business activity previously reported under Entergy Wholesale Commodities is now included under Parent & Other. Historical segment financial information presented herein has been restated for the third quarter 2022 and the nine months ended September 30, 2022 to reflect the change in reportable segments. The change in reportable segments had no effect on Entergy’s consolidated financial statements or historical segment financial information for the Utility reportable segment. Entergy’s segment financial information for the third quarters of 2023 and 2022 was as follows: Utility Parent & Other Eliminations Consolidated (In Thousands) 2023 Operating revenues $3,559,240 $36,302 ($20) $3,595,522 Income taxes $225,989 $1,008 $— $226,997 Consolidated net income (loss) $754,036 ($3,304) ($81,018) $669,714 2022 Operating revenues $4,156,616 $62,009 ($10) $4,218,615 Income taxes $178,088 $6,024 $— $184,112 Consolidated net income (loss) $667,162 ($55,870) ($55,410) $555,882 Entergy’s segment financial information for the nine months ended September 30, 2023 and 2022 was as follows: Utility Parent & Other Eliminations Consolidated (In Thousands) 2023 Operating revenues $9,325,977 $96,661 ($31) $9,422,607 Income taxes $304,352 ($21,534) $— $282,818 Consolidated net income (loss) $1,666,701 ($74,257) ($218,418) $1,374,026 Total assets as of September 30, 2023 $64,924,653 $839,217 ($5,211,723) $60,552,147 2022 Operating revenues $10,191,041 $300,720 ($24) $10,491,737 Income taxes ($118,257) $9,223 $— ($109,034) Consolidated net income (loss) $1,166,866 ($36,772) ($130,608) $999,486 Total assets as of December 31, 2022 $61,399,243 $884,442 ($3,688,494) $58,595,191 Eliminations are primarily intersegment activity. Almost all of Entergy’s goodwill is related to the Utility segment. Registrant Subsidiaries Each of the Registrant Subsidiaries has one reportable segment, which is an integrated utility business, except for System Energy, which is an electricity generation business. Each of the Registrant Subsidiaries’ operations are managed on an integrated basis by that company because of the substantial effect of cost-based rates and regulatory oversight on the business process, cost structures, and operating results. Management allocates resources and assesses financial performance on a consolidated basis.
Entergy Texas [Member]
Business Segment Information	BUSINESS SEGMENT INFORMATION (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy has a single reportable segment, Utility, which includes the generation, transmission, distribution, and sale of electric power in portions of Arkansas, Mississippi, Texas, and Louisiana, including the City of New Orleans; and operation of a small natural gas distribution business in portions of Louisiana. The Utility segment reflects management’s primary basis of organization with a predominant focus on its utility operations in the Gulf South. Parent & Other includes the parent company, Entergy Corporation, and other business activity, including Entergy’s non-utility operations business which owns interests in non-nuclear power plants that sell the electric power produced by those plants to wholesale customers and also provides decommissioning services to nuclear power plants owned by non-affiliated entities in the United States. As discussed in Note 13 to the financial statements in the Form 10-K, Entergy completed its multi-year strategy to exit the merchant nuclear power business in 2022 and upon completion of all transition activities, effective January 1, 2023, Entergy Wholesale Commodities is no longer a reportable segment. See Note 13 and Note 14 to the financial statements in the Form 10-K for discussion of the asset impairments and restructuring charges related to the decision to exit the merchant nuclear power business. Remaining business activity previously reported under Entergy Wholesale Commodities is now included under Parent & Other. Historical segment financial information presented herein has been restated for the third quarter 2022 and the nine months ended September 30, 2022 to reflect the change in reportable segments. The change in reportable segments had no effect on Entergy’s consolidated financial statements or historical segment financial information for the Utility reportable segment. Entergy’s segment financial information for the third quarters of 2023 and 2022 was as follows: Utility Parent & Other Eliminations Consolidated (In Thousands) 2023 Operating revenues $3,559,240 $36,302 ($20) $3,595,522 Income taxes $225,989 $1,008 $— $226,997 Consolidated net income (loss) $754,036 ($3,304) ($81,018) $669,714 2022 Operating revenues $4,156,616 $62,009 ($10) $4,218,615 Income taxes $178,088 $6,024 $— $184,112 Consolidated net income (loss) $667,162 ($55,870) ($55,410) $555,882 Entergy’s segment financial information for the nine months ended September 30, 2023 and 2022 was as follows: Utility Parent & Other Eliminations Consolidated (In Thousands) 2023 Operating revenues $9,325,977 $96,661 ($31) $9,422,607 Income taxes $304,352 ($21,534) $— $282,818 Consolidated net income (loss) $1,666,701 ($74,257) ($218,418) $1,374,026 Total assets as of September 30, 2023 $64,924,653 $839,217 ($5,211,723) $60,552,147 2022 Operating revenues $10,191,041 $300,720 ($24) $10,491,737 Income taxes ($118,257) $9,223 $— ($109,034) Consolidated net income (loss) $1,166,866 ($36,772) ($130,608) $999,486 Total assets as of December 31, 2022 $61,399,243 $884,442 ($3,688,494) $58,595,191 Eliminations are primarily intersegment activity. Almost all of Entergy’s goodwill is related to the Utility segment. Registrant Subsidiaries Each of the Registrant Subsidiaries has one reportable segment, which is an integrated utility business, except for System Energy, which is an electricity generation business. Each of the Registrant Subsidiaries’ operations are managed on an integrated basis by that company because of the substantial effect of cost-based rates and regulatory oversight on the business process, cost structures, and operating results. Management allocates resources and assesses financial performance on a consolidated basis.
System Energy [Member]
Business Segment Information	BUSINESS SEGMENT INFORMATION (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy has a single reportable segment, Utility, which includes the generation, transmission, distribution, and sale of electric power in portions of Arkansas, Mississippi, Texas, and Louisiana, including the City of New Orleans; and operation of a small natural gas distribution business in portions of Louisiana. The Utility segment reflects management’s primary basis of organization with a predominant focus on its utility operations in the Gulf South. Parent & Other includes the parent company, Entergy Corporation, and other business activity, including Entergy’s non-utility operations business which owns interests in non-nuclear power plants that sell the electric power produced by those plants to wholesale customers and also provides decommissioning services to nuclear power plants owned by non-affiliated entities in the United States. As discussed in Note 13 to the financial statements in the Form 10-K, Entergy completed its multi-year strategy to exit the merchant nuclear power business in 2022 and upon completion of all transition activities, effective January 1, 2023, Entergy Wholesale Commodities is no longer a reportable segment. See Note 13 and Note 14 to the financial statements in the Form 10-K for discussion of the asset impairments and restructuring charges related to the decision to exit the merchant nuclear power business. Remaining business activity previously reported under Entergy Wholesale Commodities is now included under Parent & Other. Historical segment financial information presented herein has been restated for the third quarter 2022 and the nine months ended September 30, 2022 to reflect the change in reportable segments. The change in reportable segments had no effect on Entergy’s consolidated financial statements or historical segment financial information for the Utility reportable segment. Entergy’s segment financial information for the third quarters of 2023 and 2022 was as follows: Utility Parent & Other Eliminations Consolidated (In Thousands) 2023 Operating revenues $3,559,240 $36,302 ($20) $3,595,522 Income taxes $225,989 $1,008 $— $226,997 Consolidated net income (loss) $754,036 ($3,304) ($81,018) $669,714 2022 Operating revenues $4,156,616 $62,009 ($10) $4,218,615 Income taxes $178,088 $6,024 $— $184,112 Consolidated net income (loss) $667,162 ($55,870) ($55,410) $555,882 Entergy’s segment financial information for the nine months ended September 30, 2023 and 2022 was as follows: Utility Parent & Other Eliminations Consolidated (In Thousands) 2023 Operating revenues $9,325,977 $96,661 ($31) $9,422,607 Income taxes $304,352 ($21,534) $— $282,818 Consolidated net income (loss) $1,666,701 ($74,257) ($218,418) $1,374,026 Total assets as of September 30, 2023 $64,924,653 $839,217 ($5,211,723) $60,552,147 2022 Operating revenues $10,191,041 $300,720 ($24) $10,491,737 Income taxes ($118,257) $9,223 $— ($109,034) Consolidated net income (loss) $1,166,866 ($36,772) ($130,608) $999,486 Total assets as of December 31, 2022 $61,399,243 $884,442 ($3,688,494) $58,595,191 Eliminations are primarily intersegment activity. Almost all of Entergy’s goodwill is related to the Utility segment. Registrant Subsidiaries Each of the Registrant Subsidiaries has one reportable segment, which is an integrated utility business, except for System Energy, which is an electricity generation business. Each of the Registrant Subsidiaries’ operations are managed on an integrated basis by that company because of the substantial effect of cost-based rates and regulatory oversight on the business process, cost structures, and operating results. Management allocates resources and assesses financial performance on a consolidated basis.

Risk Management And Fair Values

Risk Management And Fair Values	9 Months Ended
Risk Management And Fair Values	Sep. 30, 2023
Risk Management And Fair Values	RISK MANAGEMENT AND FAIR VALUES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Market Risk In the normal course of business, Entergy is exposed to a number of market risks. Market risk is the potential loss that Entergy may incur as a result of changes in the market or fair value of a particular commodity or instrument. All financial and commodity-related instruments, including derivatives, are subject to market risk including commodity price risk, equity price, and interest rate risk. Entergy uses derivatives primarily to mitigate commodity price risk, particularly power price and fuel price risk. The Utility has limited exposure to the effects of market risk because it operates primarily under cost-based rate regulation. To the extent approved by their retail regulators, the Utility operating companies use derivative instruments to hedge the exposure to price volatility inherent in their purchased power, fuel, and gas purchased for resale costs, that are recovered from customers. Entergy’s exposure to market risk is determined by a number of factors, including the size, term, composition, and diversification of positions held, as well as market volatility and liquidity. For instruments such as options, the time period during which the option may be exercised and the relationship between the current market price of the underlying instrument and the option’s contractual strike or exercise price also affects the level of market risk. A significant factor influencing the overall level of market risk to which Entergy is exposed is its use of hedging techniques to mitigate such risk. Hedging instruments and volumes are chosen based on ability to mitigate risk associated with future energy and capacity prices; however, other considerations are factored into hedge product and volume decisions including corporate liquidity, corporate credit ratings, counterparty credit risk, hedging costs, firm settlement risk, and product availability in the marketplace. Entergy manages market risk by actively monitoring compliance with stated risk management policies as well as monitoring the effectiveness of its hedging policies and strategies. Entergy’s risk management policies limit the amount of total net exposure and rolling net exposure during the stated periods. These policies, including related risk limits, are regularly assessed to ensure their appropriateness given Entergy’s objectives. Derivatives Some derivative instruments are classified as cash flow hedges due to their financial settlement provisions while others are classified as normal purchase/normal sale transactions due to their physical settlement provisions. Normal purchase/normal sale risk management tools include power purchase and sales agreements, fuel purchase agreements, capacity contracts, and tolling agreements. Financially-settled cash flow hedges can include natural gas and electricity swaps and options. Entergy may enter into financially-settled swap and option contracts to manage market risk that may or may not be designated as hedging instruments. Entergy manages fuel price volatility for its Louisiana jurisdictions (Entergy Louisiana and Entergy New Orleans) and Entergy Mississippi through the purchase of natural gas swaps and options that financially settle against either the average Henry Hub Gas Daily prices or the NYMEX Henry Hub. These swaps and options are marked-to-market through fuel expense with offsetting regulatory assets or liabilities. All benefits or costs of the program are recorded in fuel costs. The notional volumes of these swaps are based on a portion of projected annual exposure to gas price volatility for electric generation at Entergy Louisiana and Entergy Mississippi and projected winter purchases for gas distribution at Entergy New Orleans. The maximum length of time over which Entergy has executed natural gas swaps and options as of September 30, 2023 is 6 months, for each of Entergy Louisiana, Entergy Mississippi, and Entergy New Orleans. The total volume of natural gas swaps and options outstanding as of September 30, 2023 is 16,033,600 MMBtu for Entergy, including 3,660,000 MMBtu for Entergy Louisiana, 11,256,600 MMBtu for Entergy Mississippi, and 1,117,000 MMBtu for Entergy New Orleans. Credit support for these natural gas swaps and options is covered by master agreements that do not require Entergy to provide collateral based on mark-to-market value, but do carry adequate assurance language that may lead to requests for collateral. During the second quarter 2023, Entergy participated in the annual financial transmission rights auction process for the MISO planning year of June 1, 2023 through May 31, 2024. Financial transmission rights are derivative instruments that represent economic hedges of future congestion charges that will be incurred in serving Entergy’s customer load. They are not designated as hedging instruments. Entergy initially records financial transmission rights at their estimated fair value and subsequently adjusts the carrying value to their estimated fair value at the end of each accounting period prior to settlement. Unrealized gains or losses on financial transmission rights held by Entergy’s non-utility operations are included in operating revenues. The Utility operating companies recognize regulatory liabilities or assets for unrealized gains or losses on financial transmission rights. The total volume of financial transmission rights outstanding as of September 30, 2023 is 100,632 GWh for Entergy, including 25,018 GWh for Entergy Arkansas, 42,908 GWh for Entergy Louisiana, 12,949 GWh for Entergy Mississippi, 3,960 GWh for Entergy New Orleans, and 15,596 GWh for Entergy Texas. Credit support for financial transmission rights held by the Utility operating companies is covered by cash and/or letters of credit issued by each Utility operating company as required by MISO. Credit support for financial transmission rights held by Entergy’s non-utility operations is covered by cash. No cash or letters of credit were required to be posted for financial transmission rights exposure for Entergy’s non-utility operations as of September 30, 2023 and December 31, 2022. Letters of credit posted with MISO covered the financial transmission rights exposure for Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy Texas as of September 30, 2023 and for Entergy Mississippi, Entergy New Orleans, and Entergy Texas as of December 31, 2022. The fair values of Entergy’s derivative instruments not designated as hedging instruments on the consolidated balance sheets as of September 30, 2023 and December 31, 2022 are shown in the table below. Certain investments, including those not designated as hedging instruments, are subject to master netting agreements and are presented in the balance sheet on a net basis in accordance with accounting guidance for derivatives and hedging. Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) (In Millions) 2023 Assets: Natural gas swaps and options Prepayments and other $1 $— $ 1 Financial transmission rights Prepayments and other $33 ($1) $ 32 Liabilities: Natural gas swaps and options Other current liabilities $7 $— $ 7 2022 Assets: Natural gas swaps and options Prepayments and other $13 $— $ 13 Natural gas swaps and options Other deferred debits and other assets $3 $— $ 3 Financial transmission rights Prepayments and other $21 ($2) $ 19 Liabilities: Natural gas swaps and options Other current liabilities $25 $— $ 25 (a) Represents the gross amounts of recognized assets/liabilities (b) Represents the netting of fair value balances with the same counterparty (c) Represents the net amounts of assets/liabilities presented on the Entergy Corporation and Subsidiaries’ Consolidated Balance Sheets (d) Excludes cash collateral in the amount of $8 million posted as of December 31, 2022. Also excludes letters of credit in the amount of $4 million posted as of September 30, 2023 and $3 million posted as of December 31, 2022. The effects of Entergy’s derivative instruments not designated as hedging instruments on the consolidated income statements for the three months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Amount of gain (loss) (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) ($6) Financial transmission rights Purchased power expense (b) $ 48 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) $ 42 Financial transmission rights Purchased power expense (b) $ 30 The effects of Entergy’s derivative instruments not designated as hedging instruments on the consolidated income statements for the nine months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Amount of gain (loss) (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) ($44) Financial transmission rights Purchased power expense (b) $ 96 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) $ 120 Financial transmission rights Purchased power expense (b) $ 90 (a) Due to regulatory treatment, the natural gas swaps and options are marked-to-market through fuel, fuel-related expenses, and gas purchased for resale and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as fuel expenses when the swaps and options are settled are recovered or refunded through fuel cost recovery mechanisms. (b) Due to regulatory treatment, the changes in the estimated fair value of financial transmission rights for the Utility operating companies are recorded through purchased power expense and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as purchased power expense when the financial transmission rights for the Utility operating companies are settled are recovered or refunded through fuel cost recovery mechanisms. The fair values of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their balance sheets as of September 30, 2023 are shown in the table below. Certain investments, including those not designated as hedging instruments, are subject to master netting agreements and are presented in the balance sheet on a net basis in accordance with accounting guidance for derivatives and hedging. Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) Registrant (In Millions) Assets: Natural gas swaps and options Prepayments and other $1.0 $— $ 1.0 Entergy Louisiana Financial transmission rights Prepayments and other $11.7 ($0.1) $ 11.6 Entergy Arkansas Financial transmission rights Prepayments and other $14.7 $— $ 14.7 Entergy Louisiana Financial transmission rights Prepayments and other $1.2 ($0.1) $ 1.1 Entergy Mississippi Financial transmission rights Prepayments and other $1.3 $— $ 1.3 Entergy New Orleans Financial transmission rights Prepayments and other $3.6 ($0.3) $ 3.3 Entergy Texas Liabilities: Natural gas swaps Other current liabilities $7.1 $— $ 7.1 Entergy Mississippi Natural gas swaps Other current liabilities $0.3 $— $ 0.3 Entergy New Orleans The fair values of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their balance sheets as of December 31, 2022 were as follows: Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) Registrant (In Millions) Assets: Natural gas swaps and options Prepayments and other $13.1 $— $ 13.1 Entergy Louisiana Natural gas swaps and options Other deferred debits and other assets $3.4 $— $ 3.4 Entergy Louisiana Financial transmission rights Prepayments and other $10.3 $— $ 10.3 Entergy Arkansas Financial transmission rights Prepayments and other $7.7 ($0.4) $ 7.3 Entergy Louisiana Financial transmission rights Prepayments and other $0.6 $— $ 0.6 Entergy Mississippi Financial transmission rights Prepayments and other $0.8 $— $ 0.8 Entergy New Orleans Financial transmission rights Prepayments and other $1.2 ($1.1) $ 0.1 Entergy Texas Liabilities: Natural gas swaps Other current liabilities $24.0 $— $ 24.0 Entergy Mississippi Natural gas swaps Other current liabilities $1.5 $— $ 1.5 Entergy New Orleans (a) Represents the gross amounts of recognized assets/liabilities (b) Represents the netting of fair value balances with the same counterparty (c) Represents the net amounts of assets/liabilities presented on the Registrant Subsidiaries’ balance sheets (d) As of September 30, 2023, letters of credit posted with MISO covered financial transmission rights exposure of $1.7 million for Entergy Arkansas, $0.9 million for Entergy Louisiana, $0.6 million for Entergy Mississippi, and $0.5 million for Entergy Texas. As of December 31, 2022, letters of credit posted with MISO covered financial transmission rights exposure of $0.2 million for Entergy Mississippi, $0.2 million for Entergy New Orleans, and $2.4 million for Entergy Texas. The effects of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their income statements for the three months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Location Amount of gain Registrant (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale ($1.7) (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($4.4) (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($0.4) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 10.2 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 18.3 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 6.6 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 2.4 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 10.4 (b) Entergy Texas 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale $ 17.9 (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 24.4 (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($0.2) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 12.4 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 10.2 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 4.8 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 0.6 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 2.3 (b) Entergy Texas The effects of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their income statements for the nine months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Location Amount of gain Registrant (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale ($7.5) (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($34.1) (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($2.5) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 18.2 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 46.7 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 11.1 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 4.8 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 14.5 (b) Entergy Texas 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale $ 37.7 (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 81.9 (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 0.7 (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 35.8 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 35.7 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 8.0 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 3.0 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 7.2 (b) Entergy Texas (a) Due to regulatory treatment, the natural gas swaps and options are marked-to-market through fuel, fuel-related expenses, and gas purchased for resale and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as fuel expenses when the swaps and options are settled are recovered or refunded through fuel cost recovery mechanisms. (b) Due to regulatory treatment, the changes in the estimated fair value of financial transmission rights for the Utility operating companies are recorded through purchased power expense and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as purchased power expense when the financial transmission rights for the Utility operating companies are settled are recovered or refunded through fuel cost recovery mechanisms. Fair Values The estimated fair values of Entergy’s financial instruments and derivatives are determined using historical prices, bid prices, market quotes, and financial modeling. Considerable judgment is required in developing the estimates of fair value. Therefore, estimates are not necessarily indicative of the amounts that Entergy could realize in a current market exchange. Gains or losses realized on financial instruments are reflected in future rates and therefore do not affect net income. Entergy considers the carrying amounts of most financial instruments classified as current assets and liabilities to be a reasonable estimate of their fair value because of the short maturity of these instruments. Accounting standards define fair value as an exit price, or the price that would be received to sell an asset or the amount that would be paid to transfer a liability in an orderly transaction between knowledgeable market participants at the date of measurement. Entergy and the Registrant Subsidiaries use assumptions or market input data that market participants would use in pricing assets or liabilities at fair value. The inputs can be readily observable, corroborated by market data, or generally unobservable. Entergy and the Registrant Subsidiaries endeavor to use the best available information to determine fair value. Accounting standards establish a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy establishes the highest priority for unadjusted market quotes in an active market for the identical asset or liability and the lowest priority for unobservable inputs. The three levels of the fair value hierarchy are: • Level 1 - Level 1 inputs are unadjusted quoted prices in active markets for identical assets or liabilities that the entity has the ability to access at the measurement date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of individually owned common stocks, cash equivalents (temporary cash investments, securitization recovery trust account, and escrow accounts), debt instruments, and gas swaps traded on exchanges with active markets. Cash equivalents includes all unrestricted highly liquid debt instruments with an original or remaining maturity of three months or less at the date of purchase. • Level 2 - Level 2 inputs are inputs other than quoted prices included in Level 1 that are, either directly or indirectly, observable for the asset or liability at the measurement date. Assets are valued based on prices derived by independent third parties that use inputs such as benchmark yields, reported trades, broker/dealer quotes, and issuer spreads. Prices are reviewed and can be challenged with the independent parties and/or overridden by Entergy if it is believed such would be more reflective of fair value. Level 2 inputs include the following: – quoted prices for similar assets or liabilities in active markets; – quoted prices for identical assets or liabilities in inactive markets; – inputs other than quoted prices that are observable for the asset or liability; or – inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 2 consists primarily of individually-owned debt instruments and gas swaps and options valued using observable inputs. • Level 3 - Level 3 inputs are pricing inputs that are generally less observable or unobservable from objective sources. These inputs are used with internally developed methodologies to produce management’s best estimate of fair value for the asset or liability. Level 3 consists primarily of financial transmission rights. The values of financial transmission rights are based on unobservable inputs, including estimates of congestion costs in MISO between applicable generation and load pricing nodes based on the 50th percentile of historical prices. They are classified as Level 3 assets and liabilities. The valuations of these assets and liabilities are performed by the Office of Corporate Risk Oversight. The values are calculated internally and verified against the data published by MISO. Entergy’s Accounting group reviews these valuations for reasonableness, with the assistance of others within the organization with knowledge of the various inputs and assumptions used in the valuation. The Office of Corporate Risk Oversight reports to the Vice President and Treasurer. The Accounting group reports to the Chief Accounting Officer. The following tables set forth, by level within the fair value hierarchy, Entergy’s assets and liabilities that are accounted for at fair value on a recurring basis as of September 30, 2023 and December 31, 2022. The assessment of the significance of a particular input to a fair value measurement requires judgment and may affect their placement within the fair value hierarchy levels. 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $1,414 $— $— $1,414 Decommissioning trust funds (a): Equity securities 17 — — 17 Debt securities 567 1,093 — 1,660 Common trusts (b) 2,741 Securitization recovery trust account 18 — — 18 Storm reserve escrow accounts 416 — — 416 Gas hedge contracts 1 — — 1 Financial transmission rights — — 32 32 $2,433 $1,093 $32 $6,299 Liabilities: Gas hedge contracts $7 $— $— $7 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $109 $— $— $109 Decommissioning trust funds (a): Equity securities 24 — — 24 Debt securities 534 1,122 — 1,656 Common trusts (b) 2,442 Securitization recovery trust account 13 — — 13 Storm reserve escrow accounts 402 — — 402 Gas hedge contracts 13 3 — 16 Financial transmission rights — — 19 19 $1,095 $1,125 $19 $4,681 Liabilities: Gas hedge contracts $25 $— $— $25 (a) The decommissioning trust funds hold equity and fixed income securities. Equity securities are invested to approximate the returns of major market indices. Fixed income securities are held in various governmental and corporate securities. See Note 9 to the financial statements herein for additional information on the investment portfolios. (b) Common trust funds are not publicly quoted and are valued by the fund administrators using net asset value as a practical expedient. Accordingly, these funds are not assigned a level in the fair value table. The fund administrator of these investments allows daily trading at the net asset value and trades settle at a later date. The following table sets forth a reconciliation of changes in the net assets for the fair value of financial transmission rights classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2023 and 2022: 2023 2022 (In Millions) Balance as of July 1, $40 $12 Total gains (losses) for the period Included as a regulatory liability/asset 40 39 Settlements (48) (30) Balance as of September 30, $32 $21 The following table sets forth a reconciliation of changes in the net assets for the fair value of financial transmission rights classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2023 and 2022: 2023 2022 (In Millions) Balance as of January 1, $19 $4 Total gains (losses) for the period Included as a regulatory liability/asset 67 91 Issuances of financial transmission rights 42 16 Settlements (96) (90) Balance as of September 30, $32 $21 The fair values of the Level 3 financial transmission rights are based on unobservable inputs calculated internally and verified against historical pricing data published by MISO. The following tables set forth, by level within the fair value hierarchy, the Registrant Subsidiaries’ assets and liabilities that are accounted for at fair value on a recurring basis as of September 30, 2023 and December 31, 2022. The assessment of the significance of a particular input to a fair value measurement requires judgment and may affect their placement within the fair value hierarchy levels. Entergy Arkansas 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $110.3 $— $— $110.3 Decommissioning trust funds (a): Equity securities 2.4 — — 2.4 Debt securities 128.8 342.1 — 470.9 Common trusts (b) 812.3 Financial transmission rights — — 11.6 11.6 $241.5 $342.1 $11.6 $1,407.5 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $3.4 $— $— $3.4 Decommissioning trust funds (a): Equity securities 4.5 — — 4.5 Debt securities 126.8 343.9 — 470.7 Common trusts (b) 724.7 Financial transmission rights — — 10.3 10.3 $134.7 $343.9 $10.3 $1,213.6 Entergy Louisiana 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $765.8 $— $— $765.8 Decommissioning trust funds (a): Equity securities 10.6 — — 10.6 Debt securities 243.3 493.5 — 736.8 Common trusts (b) 1,165.5 Storm reserve escrow account 303.9 — — 303.9 Gas hedge contracts 1.0 — — 1.0 Financial transmission rights — — 14.7 14.7 $1,324.6 $493.5 $14.7 $2,998.3 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $6.3 $— $— $6.3 Decommissioning trust funds (a): Equity securities 16.8 — — 16.8 Debt securities 209.4 515.7 — 725.1 Common trusts (b) 1,037.2 Storm reserve escrow account 293.4 — — 293.4 Gas hedge contracts 13.1 3.4 — 16.5 Financial transmission rights — — 7.3 7.3 $539.0 $519.1 $7.3 $2,102.6 Entergy Mississippi 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $10.3 $— $— $10.3 Storm reserve escrow account 34.7 — — 34.7 Financial transmission rights — — 1.1 1.1 $45.0 $— $1.1 $46.1 Liabilities: Gas hedge contracts $7.1 $— $— $7.1 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $17.0 $— $— $17.0 Storm reserve escrow account 33.5 — — 33.5 Financial transmission rights — — 0.6 0.6 $50.5 $— $0.6 $51.1 Liabilities: Gas hedge contracts $24.0 $— $— $24.0 Entergy New Orleans 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $114.4 $— $— $114.4 Securitization recovery trust account 5.7 — — 5.7 Storm reserve escrow account 77.7 — — 77.7 Financial transmission rights — — 1.3 1.3 $197.8 $— $1.3 $199.1 Liabilities: Gas hedge contracts $0.3 $— $— $0.3 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $4.4 $— $— $4.4 Securitization recovery trust account 2.2 — — 2.2 Storm reserve escrow account 75.0 — — 75.0 Financial transmission rights — — 0.8 0.8 $81.6 $— $0.8 $82.4 Liabilities: Gas hedge contracts $1.5 $— $— $1.5 Entergy Texas 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets : Temporary cash investments $249.6 $— $— $249.6 Securitization recovery trust account 12.3 — — 12.3 Financial transmission rights — — 3.3 3.3 $261.9 $— $3.3 $265.2 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets : Temporary cash investments $3.0 $— $— $3.0 Securitization recovery trust account 10.9 — — 10.9 Financial transmission rights — — 0.1 0.1 $13.9 $— $0.1 $14.0 System Energy 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $94.5 $— $— $94.5 Decommissioning trust funds (a): Equity securities 4.1 — — 4.1 Debt securities 195.5 257.3 — 452.8 Common trusts (b) 762.3 $294.1 $257.3 $— $1,313.7 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $2.9 $— $— $2.9 Decommissioning trust funds (a): Equity securities 2.8 — — 2.8 Debt securities 197.5 262.2 — 459.7 Common trusts (b) 680.4 $203.2 $262.2 $— $1,145.8 (a) The decommissioning trust funds hold equity and fixed income securities. Equity securities are invested to approximate the returns of major market indices. Fixed income securities are held in various governmental and corporate securities. See Note 9 to the financial statements herein for additional information on the investment portfolios. (b) Common trust funds are not publicly quoted and are valued by the fund administrators using net asset value as a practical expedient. Accordingly, these funds are not assigned a level in the fair value table. The fund administrator of these investments allows daily trading at the net asset value and trades settle at a later date. The following table sets forth a reconciliation of changes in the net assets for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2023. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of July 1, $19.6 $16.7 $1.2 $1.5 $1.2 Gains (losses) included as a regulatory liability/asset 2.2 16.3 6.5 2.2 12.5 Settlements (10.2) (18.3) (6.6) (2.4) (10.4) Balance as of September 30, $11.6 $14.7 $1.1 $1.3 $3.3 The following table sets forth a reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2022. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of July 1, $4.4 $4.7 $0.5 $0.6 $1.5 Gains (losses) included as a regulatory liability/asset 17.6 14.9 5.8 1.1 0.4 Settlements (12.4) (10.2) (4.8) (0.6) (2.3) Balance as of September 30, $9.6 $9.4 $1.5 $1.1 ($0.4) The following table sets forth a reconciliation of changes in the net assets for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2023. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of January 1, $10.3 $7.3 $0.6 $0.8 $0.1 Issuances of financial transmission rights 20.6 18.1 1.4 1.4 0.2 Gains (losses) included as a regulatory liability/asset (1.1) 36.0 10.2 3.9 17.5 Settlements (18.2) (46.7) (11.1) (4.8) (14.5) Balance as of September 30, $11.6 $14.7 $1.1 $1.3 $3.3 The following table sets forth a reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2022. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of January 1, $2.3 $0.6 $0.3 $0.1 $0.8 Issuances of financial transmission rights 5.4 5.3 0.8 0.8 3.9 Gains (losses) included as a regulatory liability/asset 37.7 39.2 8.4 3.2 2.1 Settlements (35.8) (35.7) (8.0) (3.0) (7.2) Balance as of September 30, $9.6 $9.4 $1.5 $1.1 ($0.4)
Entergy Arkansas [Member]
Risk Management And Fair Values	RISK MANAGEMENT AND FAIR VALUES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Market Risk In the normal course of business, Entergy is exposed to a number of market risks. Market risk is the potential loss that Entergy may incur as a result of changes in the market or fair value of a particular commodity or instrument. All financial and commodity-related instruments, including derivatives, are subject to market risk including commodity price risk, equity price, and interest rate risk. Entergy uses derivatives primarily to mitigate commodity price risk, particularly power price and fuel price risk. The Utility has limited exposure to the effects of market risk because it operates primarily under cost-based rate regulation. To the extent approved by their retail regulators, the Utility operating companies use derivative instruments to hedge the exposure to price volatility inherent in their purchased power, fuel, and gas purchased for resale costs, that are recovered from customers. Entergy’s exposure to market risk is determined by a number of factors, including the size, term, composition, and diversification of positions held, as well as market volatility and liquidity. For instruments such as options, the time period during which the option may be exercised and the relationship between the current market price of the underlying instrument and the option’s contractual strike or exercise price also affects the level of market risk. A significant factor influencing the overall level of market risk to which Entergy is exposed is its use of hedging techniques to mitigate such risk. Hedging instruments and volumes are chosen based on ability to mitigate risk associated with future energy and capacity prices; however, other considerations are factored into hedge product and volume decisions including corporate liquidity, corporate credit ratings, counterparty credit risk, hedging costs, firm settlement risk, and product availability in the marketplace. Entergy manages market risk by actively monitoring compliance with stated risk management policies as well as monitoring the effectiveness of its hedging policies and strategies. Entergy’s risk management policies limit the amount of total net exposure and rolling net exposure during the stated periods. These policies, including related risk limits, are regularly assessed to ensure their appropriateness given Entergy’s objectives. Derivatives Some derivative instruments are classified as cash flow hedges due to their financial settlement provisions while others are classified as normal purchase/normal sale transactions due to their physical settlement provisions. Normal purchase/normal sale risk management tools include power purchase and sales agreements, fuel purchase agreements, capacity contracts, and tolling agreements. Financially-settled cash flow hedges can include natural gas and electricity swaps and options. Entergy may enter into financially-settled swap and option contracts to manage market risk that may or may not be designated as hedging instruments. Entergy manages fuel price volatility for its Louisiana jurisdictions (Entergy Louisiana and Entergy New Orleans) and Entergy Mississippi through the purchase of natural gas swaps and options that financially settle against either the average Henry Hub Gas Daily prices or the NYMEX Henry Hub. These swaps and options are marked-to-market through fuel expense with offsetting regulatory assets or liabilities. All benefits or costs of the program are recorded in fuel costs. The notional volumes of these swaps are based on a portion of projected annual exposure to gas price volatility for electric generation at Entergy Louisiana and Entergy Mississippi and projected winter purchases for gas distribution at Entergy New Orleans. The maximum length of time over which Entergy has executed natural gas swaps and options as of September 30, 2023 is 6 months, for each of Entergy Louisiana, Entergy Mississippi, and Entergy New Orleans. The total volume of natural gas swaps and options outstanding as of September 30, 2023 is 16,033,600 MMBtu for Entergy, including 3,660,000 MMBtu for Entergy Louisiana, 11,256,600 MMBtu for Entergy Mississippi, and 1,117,000 MMBtu for Entergy New Orleans. Credit support for these natural gas swaps and options is covered by master agreements that do not require Entergy to provide collateral based on mark-to-market value, but do carry adequate assurance language that may lead to requests for collateral. During the second quarter 2023, Entergy participated in the annual financial transmission rights auction process for the MISO planning year of June 1, 2023 through May 31, 2024. Financial transmission rights are derivative instruments that represent economic hedges of future congestion charges that will be incurred in serving Entergy’s customer load. They are not designated as hedging instruments. Entergy initially records financial transmission rights at their estimated fair value and subsequently adjusts the carrying value to their estimated fair value at the end of each accounting period prior to settlement. Unrealized gains or losses on financial transmission rights held by Entergy’s non-utility operations are included in operating revenues. The Utility operating companies recognize regulatory liabilities or assets for unrealized gains or losses on financial transmission rights. The total volume of financial transmission rights outstanding as of September 30, 2023 is 100,632 GWh for Entergy, including 25,018 GWh for Entergy Arkansas, 42,908 GWh for Entergy Louisiana, 12,949 GWh for Entergy Mississippi, 3,960 GWh for Entergy New Orleans, and 15,596 GWh for Entergy Texas. Credit support for financial transmission rights held by the Utility operating companies is covered by cash and/or letters of credit issued by each Utility operating company as required by MISO. Credit support for financial transmission rights held by Entergy’s non-utility operations is covered by cash. No cash or letters of credit were required to be posted for financial transmission rights exposure for Entergy’s non-utility operations as of September 30, 2023 and December 31, 2022. Letters of credit posted with MISO covered the financial transmission rights exposure for Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy Texas as of September 30, 2023 and for Entergy Mississippi, Entergy New Orleans, and Entergy Texas as of December 31, 2022. The fair values of Entergy’s derivative instruments not designated as hedging instruments on the consolidated balance sheets as of September 30, 2023 and December 31, 2022 are shown in the table below. Certain investments, including those not designated as hedging instruments, are subject to master netting agreements and are presented in the balance sheet on a net basis in accordance with accounting guidance for derivatives and hedging. Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) (In Millions) 2023 Assets: Natural gas swaps and options Prepayments and other $1 $— $ 1 Financial transmission rights Prepayments and other $33 ($1) $ 32 Liabilities: Natural gas swaps and options Other current liabilities $7 $— $ 7 2022 Assets: Natural gas swaps and options Prepayments and other $13 $— $ 13 Natural gas swaps and options Other deferred debits and other assets $3 $— $ 3 Financial transmission rights Prepayments and other $21 ($2) $ 19 Liabilities: Natural gas swaps and options Other current liabilities $25 $— $ 25 (a) Represents the gross amounts of recognized assets/liabilities (b) Represents the netting of fair value balances with the same counterparty (c) Represents the net amounts of assets/liabilities presented on the Entergy Corporation and Subsidiaries’ Consolidated Balance Sheets (d) Excludes cash collateral in the amount of $8 million posted as of December 31, 2022. Also excludes letters of credit in the amount of $4 million posted as of September 30, 2023 and $3 million posted as of December 31, 2022. The effects of Entergy’s derivative instruments not designated as hedging instruments on the consolidated income statements for the three months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Amount of gain (loss) (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) ($6) Financial transmission rights Purchased power expense (b) $ 48 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) $ 42 Financial transmission rights Purchased power expense (b) $ 30 The effects of Entergy’s derivative instruments not designated as hedging instruments on the consolidated income statements for the nine months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Amount of gain (loss) (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) ($44) Financial transmission rights Purchased power expense (b) $ 96 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) $ 120 Financial transmission rights Purchased power expense (b) $ 90 (a) Due to regulatory treatment, the natural gas swaps and options are marked-to-market through fuel, fuel-related expenses, and gas purchased for resale and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as fuel expenses when the swaps and options are settled are recovered or refunded through fuel cost recovery mechanisms. (b) Due to regulatory treatment, the changes in the estimated fair value of financial transmission rights for the Utility operating companies are recorded through purchased power expense and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as purchased power expense when the financial transmission rights for the Utility operating companies are settled are recovered or refunded through fuel cost recovery mechanisms. The fair values of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their balance sheets as of September 30, 2023 are shown in the table below. Certain investments, including those not designated as hedging instruments, are subject to master netting agreements and are presented in the balance sheet on a net basis in accordance with accounting guidance for derivatives and hedging. Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) Registrant (In Millions) Assets: Natural gas swaps and options Prepayments and other $1.0 $— $ 1.0 Entergy Louisiana Financial transmission rights Prepayments and other $11.7 ($0.1) $ 11.6 Entergy Arkansas Financial transmission rights Prepayments and other $14.7 $— $ 14.7 Entergy Louisiana Financial transmission rights Prepayments and other $1.2 ($0.1) $ 1.1 Entergy Mississippi Financial transmission rights Prepayments and other $1.3 $— $ 1.3 Entergy New Orleans Financial transmission rights Prepayments and other $3.6 ($0.3) $ 3.3 Entergy Texas Liabilities: Natural gas swaps Other current liabilities $7.1 $— $ 7.1 Entergy Mississippi Natural gas swaps Other current liabilities $0.3 $— $ 0.3 Entergy New Orleans The fair values of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their balance sheets as of December 31, 2022 were as follows: Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) Registrant (In Millions) Assets: Natural gas swaps and options Prepayments and other $13.1 $— $ 13.1 Entergy Louisiana Natural gas swaps and options Other deferred debits and other assets $3.4 $— $ 3.4 Entergy Louisiana Financial transmission rights Prepayments and other $10.3 $— $ 10.3 Entergy Arkansas Financial transmission rights Prepayments and other $7.7 ($0.4) $ 7.3 Entergy Louisiana Financial transmission rights Prepayments and other $0.6 $— $ 0.6 Entergy Mississippi Financial transmission rights Prepayments and other $0.8 $— $ 0.8 Entergy New Orleans Financial transmission rights Prepayments and other $1.2 ($1.1) $ 0.1 Entergy Texas Liabilities: Natural gas swaps Other current liabilities $24.0 $— $ 24.0 Entergy Mississippi Natural gas swaps Other current liabilities $1.5 $— $ 1.5 Entergy New Orleans (a) Represents the gross amounts of recognized assets/liabilities (b) Represents the netting of fair value balances with the same counterparty (c) Represents the net amounts of assets/liabilities presented on the Registrant Subsidiaries’ balance sheets (d) As of September 30, 2023, letters of credit posted with MISO covered financial transmission rights exposure of $1.7 million for Entergy Arkansas, $0.9 million for Entergy Louisiana, $0.6 million for Entergy Mississippi, and $0.5 million for Entergy Texas. As of December 31, 2022, letters of credit posted with MISO covered financial transmission rights exposure of $0.2 million for Entergy Mississippi, $0.2 million for Entergy New Orleans, and $2.4 million for Entergy Texas. The effects of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their income statements for the three months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Location Amount of gain Registrant (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale ($1.7) (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($4.4) (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($0.4) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 10.2 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 18.3 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 6.6 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 2.4 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 10.4 (b) Entergy Texas 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale $ 17.9 (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 24.4 (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($0.2) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 12.4 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 10.2 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 4.8 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 0.6 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 2.3 (b) Entergy Texas The effects of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their income statements for the nine months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Location Amount of gain Registrant (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale ($7.5) (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($34.1) (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($2.5) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 18.2 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 46.7 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 11.1 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 4.8 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 14.5 (b) Entergy Texas 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale $ 37.7 (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 81.9 (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 0.7 (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 35.8 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 35.7 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 8.0 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 3.0 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 7.2 (b) Entergy Texas (a) Due to regulatory treatment, the natural gas swaps and options are marked-to-market through fuel, fuel-related expenses, and gas purchased for resale and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as fuel expenses when the swaps and options are settled are recovered or refunded through fuel cost recovery mechanisms. (b) Due to regulatory treatment, the changes in the estimated fair value of financial transmission rights for the Utility operating companies are recorded through purchased power expense and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as purchased power expense when the financial transmission rights for the Utility operating companies are settled are recovered or refunded through fuel cost recovery mechanisms. Fair Values The estimated fair values of Entergy’s financial instruments and derivatives are determined using historical prices, bid prices, market quotes, and financial modeling. Considerable judgment is required in developing the estimates of fair value. Therefore, estimates are not necessarily indicative of the amounts that Entergy could realize in a current market exchange. Gains or losses realized on financial instruments are reflected in future rates and therefore do not affect net income. Entergy considers the carrying amounts of most financial instruments classified as current assets and liabilities to be a reasonable estimate of their fair value because of the short maturity of these instruments. Accounting standards define fair value as an exit price, or the price that would be received to sell an asset or the amount that would be paid to transfer a liability in an orderly transaction between knowledgeable market participants at the date of measurement. Entergy and the Registrant Subsidiaries use assumptions or market input data that market participants would use in pricing assets or liabilities at fair value. The inputs can be readily observable, corroborated by market data, or generally unobservable. Entergy and the Registrant Subsidiaries endeavor to use the best available information to determine fair value. Accounting standards establish a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy establishes the highest priority for unadjusted market quotes in an active market for the identical asset or liability and the lowest priority for unobservable inputs. The three levels of the fair value hierarchy are: • Level 1 - Level 1 inputs are unadjusted quoted prices in active markets for identical assets or liabilities that the entity has the ability to access at the measurement date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of individually owned common stocks, cash equivalents (temporary cash investments, securitization recovery trust account, and escrow accounts), debt instruments, and gas swaps traded on exchanges with active markets. Cash equivalents includes all unrestricted highly liquid debt instruments with an original or remaining maturity of three months or less at the date of purchase. • Level 2 - Level 2 inputs are inputs other than quoted prices included in Level 1 that are, either directly or indirectly, observable for the asset or liability at the measurement date. Assets are valued based on prices derived by independent third parties that use inputs such as benchmark yields, reported trades, broker/dealer quotes, and issuer spreads. Prices are reviewed and can be challenged with the independent parties and/or overridden by Entergy if it is believed such would be more reflective of fair value. Level 2 inputs include the following: – quoted prices for similar assets or liabilities in active markets; – quoted prices for identical assets or liabilities in inactive markets; – inputs other than quoted prices that are observable for the asset or liability; or – inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 2 consists primarily of individually-owned debt instruments and gas swaps and options valued using observable inputs. • Level 3 - Level 3 inputs are pricing inputs that are generally less observable or unobservable from objective sources. These inputs are used with internally developed methodologies to produce management’s best estimate of fair value for the asset or liability. Level 3 consists primarily of financial transmission rights. The values of financial transmission rights are based on unobservable inputs, including estimates of congestion costs in MISO between applicable generation and load pricing nodes based on the 50th percentile of historical prices. They are classified as Level 3 assets and liabilities. The valuations of these assets and liabilities are performed by the Office of Corporate Risk Oversight. The values are calculated internally and verified against the data published by MISO. Entergy’s Accounting group reviews these valuations for reasonableness, with the assistance of others within the organization with knowledge of the various inputs and assumptions used in the valuation. The Office of Corporate Risk Oversight reports to the Vice President and Treasurer. The Accounting group reports to the Chief Accounting Officer. The following tables set forth, by level within the fair value hierarchy, Entergy’s assets and liabilities that are accounted for at fair value on a recurring basis as of September 30, 2023 and December 31, 2022. The assessment of the significance of a particular input to a fair value measurement requires judgment and may affect their placement within the fair value hierarchy levels. 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $1,414 $— $— $1,414 Decommissioning trust funds (a): Equity securities 17 — — 17 Debt securities 567 1,093 — 1,660 Common trusts (b) 2,741 Securitization recovery trust account 18 — — 18 Storm reserve escrow accounts 416 — — 416 Gas hedge contracts 1 — — 1 Financial transmission rights — — 32 32 $2,433 $1,093 $32 $6,299 Liabilities: Gas hedge contracts $7 $— $— $7 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $109 $— $— $109 Decommissioning trust funds (a): Equity securities 24 — — 24 Debt securities 534 1,122 — 1,656 Common trusts (b) 2,442 Securitization recovery trust account 13 — — 13 Storm reserve escrow accounts 402 — — 402 Gas hedge contracts 13 3 — 16 Financial transmission rights — — 19 19 $1,095 $1,125 $19 $4,681 Liabilities: Gas hedge contracts $25 $— $— $25 (a) The decommissioning trust funds hold equity and fixed income securities. Equity securities are invested to approximate the returns of major market indices. Fixed income securities are held in various governmental and corporate securities. See Note 9 to the financial statements herein for additional information on the investment portfolios. (b) Common trust funds are not publicly quoted and are valued by the fund administrators using net asset value as a practical expedient. Accordingly, these funds are not assigned a level in the fair value table. The fund administrator of these investments allows daily trading at the net asset value and trades settle at a later date. The following table sets forth a reconciliation of changes in the net assets for the fair value of financial transmission rights classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2023 and 2022: 2023 2022 (In Millions) Balance as of July 1, $40 $12 Total gains (losses) for the period Included as a regulatory liability/asset 40 39 Settlements (48) (30) Balance as of September 30, $32 $21 The following table sets forth a reconciliation of changes in the net assets for the fair value of financial transmission rights classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2023 and 2022: 2023 2022 (In Millions) Balance as of January 1, $19 $4 Total gains (losses) for the period Included as a regulatory liability/asset 67 91 Issuances of financial transmission rights 42 16 Settlements (96) (90) Balance as of September 30, $32 $21 The fair values of the Level 3 financial transmission rights are based on unobservable inputs calculated internally and verified against historical pricing data published by MISO. The following tables set forth, by level within the fair value hierarchy, the Registrant Subsidiaries’ assets and liabilities that are accounted for at fair value on a recurring basis as of September 30, 2023 and December 31, 2022. The assessment of the significance of a particular input to a fair value measurement requires judgment and may affect their placement within the fair value hierarchy levels. Entergy Arkansas 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $110.3 $— $— $110.3 Decommissioning trust funds (a): Equity securities 2.4 — — 2.4 Debt securities 128.8 342.1 — 470.9 Common trusts (b) 812.3 Financial transmission rights — — 11.6 11.6 $241.5 $342.1 $11.6 $1,407.5 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $3.4 $— $— $3.4 Decommissioning trust funds (a): Equity securities 4.5 — — 4.5 Debt securities 126.8 343.9 — 470.7 Common trusts (b) 724.7 Financial transmission rights — — 10.3 10.3 $134.7 $343.9 $10.3 $1,213.6 Entergy Louisiana 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $765.8 $— $— $765.8 Decommissioning trust funds (a): Equity securities 10.6 — — 10.6 Debt securities 243.3 493.5 — 736.8 Common trusts (b) 1,165.5 Storm reserve escrow account 303.9 — — 303.9 Gas hedge contracts 1.0 — — 1.0 Financial transmission rights — — 14.7 14.7 $1,324.6 $493.5 $14.7 $2,998.3 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $6.3 $— $— $6.3 Decommissioning trust funds (a): Equity securities 16.8 — — 16.8 Debt securities 209.4 515.7 — 725.1 Common trusts (b) 1,037.2 Storm reserve escrow account 293.4 — — 293.4 Gas hedge contracts 13.1 3.4 — 16.5 Financial transmission rights — — 7.3 7.3 $539.0 $519.1 $7.3 $2,102.6 Entergy Mississippi 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $10.3 $— $— $10.3 Storm reserve escrow account 34.7 — — 34.7 Financial transmission rights — — 1.1 1.1 $45.0 $— $1.1 $46.1 Liabilities: Gas hedge contracts $7.1 $— $— $7.1 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $17.0 $— $— $17.0 Storm reserve escrow account 33.5 — — 33.5 Financial transmission rights — — 0.6 0.6 $50.5 $— $0.6 $51.1 Liabilities: Gas hedge contracts $24.0 $— $— $24.0 Entergy New Orleans 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $114.4 $— $— $114.4 Securitization recovery trust account 5.7 — — 5.7 Storm reserve escrow account 77.7 — — 77.7 Financial transmission rights — — 1.3 1.3 $197.8 $— $1.3 $199.1 Liabilities: Gas hedge contracts $0.3 $— $— $0.3 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $4.4 $— $— $4.4 Securitization recovery trust account 2.2 — — 2.2 Storm reserve escrow account 75.0 — — 75.0 Financial transmission rights — — 0.8 0.8 $81.6 $— $0.8 $82.4 Liabilities: Gas hedge contracts $1.5 $— $— $1.5 Entergy Texas 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets : Temporary cash investments $249.6 $— $— $249.6 Securitization recovery trust account 12.3 — — 12.3 Financial transmission rights — — 3.3 3.3 $261.9 $— $3.3 $265.2 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets : Temporary cash investments $3.0 $— $— $3.0 Securitization recovery trust account 10.9 — — 10.9 Financial transmission rights — — 0.1 0.1 $13.9 $— $0.1 $14.0 System Energy 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $94.5 $— $— $94.5 Decommissioning trust funds (a): Equity securities 4.1 — — 4.1 Debt securities 195.5 257.3 — 452.8 Common trusts (b) 762.3 $294.1 $257.3 $— $1,313.7 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $2.9 $— $— $2.9 Decommissioning trust funds (a): Equity securities 2.8 — — 2.8 Debt securities 197.5 262.2 — 459.7 Common trusts (b) 680.4 $203.2 $262.2 $— $1,145.8 (a) The decommissioning trust funds hold equity and fixed income securities. Equity securities are invested to approximate the returns of major market indices. Fixed income securities are held in various governmental and corporate securities. See Note 9 to the financial statements herein for additional information on the investment portfolios. (b) Common trust funds are not publicly quoted and are valued by the fund administrators using net asset value as a practical expedient. Accordingly, these funds are not assigned a level in the fair value table. The fund administrator of these investments allows daily trading at the net asset value and trades settle at a later date. The following table sets forth a reconciliation of changes in the net assets for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2023. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of July 1, $19.6 $16.7 $1.2 $1.5 $1.2 Gains (losses) included as a regulatory liability/asset 2.2 16.3 6.5 2.2 12.5 Settlements (10.2) (18.3) (6.6) (2.4) (10.4) Balance as of September 30, $11.6 $14.7 $1.1 $1.3 $3.3 The following table sets forth a reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2022. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of July 1, $4.4 $4.7 $0.5 $0.6 $1.5 Gains (losses) included as a regulatory liability/asset 17.6 14.9 5.8 1.1 0.4 Settlements (12.4) (10.2) (4.8) (0.6) (2.3) Balance as of September 30, $9.6 $9.4 $1.5 $1.1 ($0.4) The following table sets forth a reconciliation of changes in the net assets for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2023. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of January 1, $10.3 $7.3 $0.6 $0.8 $0.1 Issuances of financial transmission rights 20.6 18.1 1.4 1.4 0.2 Gains (losses) included as a regulatory liability/asset (1.1) 36.0 10.2 3.9 17.5 Settlements (18.2) (46.7) (11.1) (4.8) (14.5) Balance as of September 30, $11.6 $14.7 $1.1 $1.3 $3.3 The following table sets forth a reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2022. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of January 1, $2.3 $0.6 $0.3 $0.1 $0.8 Issuances of financial transmission rights 5.4 5.3 0.8 0.8 3.9 Gains (losses) included as a regulatory liability/asset 37.7 39.2 8.4 3.2 2.1 Settlements (35.8) (35.7) (8.0) (3.0) (7.2) Balance as of September 30, $9.6 $9.4 $1.5 $1.1 ($0.4)
Entergy Louisiana [Member]
Risk Management And Fair Values	RISK MANAGEMENT AND FAIR VALUES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Market Risk In the normal course of business, Entergy is exposed to a number of market risks. Market risk is the potential loss that Entergy may incur as a result of changes in the market or fair value of a particular commodity or instrument. All financial and commodity-related instruments, including derivatives, are subject to market risk including commodity price risk, equity price, and interest rate risk. Entergy uses derivatives primarily to mitigate commodity price risk, particularly power price and fuel price risk. The Utility has limited exposure to the effects of market risk because it operates primarily under cost-based rate regulation. To the extent approved by their retail regulators, the Utility operating companies use derivative instruments to hedge the exposure to price volatility inherent in their purchased power, fuel, and gas purchased for resale costs, that are recovered from customers. Entergy’s exposure to market risk is determined by a number of factors, including the size, term, composition, and diversification of positions held, as well as market volatility and liquidity. For instruments such as options, the time period during which the option may be exercised and the relationship between the current market price of the underlying instrument and the option’s contractual strike or exercise price also affects the level of market risk. A significant factor influencing the overall level of market risk to which Entergy is exposed is its use of hedging techniques to mitigate such risk. Hedging instruments and volumes are chosen based on ability to mitigate risk associated with future energy and capacity prices; however, other considerations are factored into hedge product and volume decisions including corporate liquidity, corporate credit ratings, counterparty credit risk, hedging costs, firm settlement risk, and product availability in the marketplace. Entergy manages market risk by actively monitoring compliance with stated risk management policies as well as monitoring the effectiveness of its hedging policies and strategies. Entergy’s risk management policies limit the amount of total net exposure and rolling net exposure during the stated periods. These policies, including related risk limits, are regularly assessed to ensure their appropriateness given Entergy’s objectives. Derivatives Some derivative instruments are classified as cash flow hedges due to their financial settlement provisions while others are classified as normal purchase/normal sale transactions due to their physical settlement provisions. Normal purchase/normal sale risk management tools include power purchase and sales agreements, fuel purchase agreements, capacity contracts, and tolling agreements. Financially-settled cash flow hedges can include natural gas and electricity swaps and options. Entergy may enter into financially-settled swap and option contracts to manage market risk that may or may not be designated as hedging instruments. Entergy manages fuel price volatility for its Louisiana jurisdictions (Entergy Louisiana and Entergy New Orleans) and Entergy Mississippi through the purchase of natural gas swaps and options that financially settle against either the average Henry Hub Gas Daily prices or the NYMEX Henry Hub. These swaps and options are marked-to-market through fuel expense with offsetting regulatory assets or liabilities. All benefits or costs of the program are recorded in fuel costs. The notional volumes of these swaps are based on a portion of projected annual exposure to gas price volatility for electric generation at Entergy Louisiana and Entergy Mississippi and projected winter purchases for gas distribution at Entergy New Orleans. The maximum length of time over which Entergy has executed natural gas swaps and options as of September 30, 2023 is 6 months, for each of Entergy Louisiana, Entergy Mississippi, and Entergy New Orleans. The total volume of natural gas swaps and options outstanding as of September 30, 2023 is 16,033,600 MMBtu for Entergy, including 3,660,000 MMBtu for Entergy Louisiana, 11,256,600 MMBtu for Entergy Mississippi, and 1,117,000 MMBtu for Entergy New Orleans. Credit support for these natural gas swaps and options is covered by master agreements that do not require Entergy to provide collateral based on mark-to-market value, but do carry adequate assurance language that may lead to requests for collateral. During the second quarter 2023, Entergy participated in the annual financial transmission rights auction process for the MISO planning year of June 1, 2023 through May 31, 2024. Financial transmission rights are derivative instruments that represent economic hedges of future congestion charges that will be incurred in serving Entergy’s customer load. They are not designated as hedging instruments. Entergy initially records financial transmission rights at their estimated fair value and subsequently adjusts the carrying value to their estimated fair value at the end of each accounting period prior to settlement. Unrealized gains or losses on financial transmission rights held by Entergy’s non-utility operations are included in operating revenues. The Utility operating companies recognize regulatory liabilities or assets for unrealized gains or losses on financial transmission rights. The total volume of financial transmission rights outstanding as of September 30, 2023 is 100,632 GWh for Entergy, including 25,018 GWh for Entergy Arkansas, 42,908 GWh for Entergy Louisiana, 12,949 GWh for Entergy Mississippi, 3,960 GWh for Entergy New Orleans, and 15,596 GWh for Entergy Texas. Credit support for financial transmission rights held by the Utility operating companies is covered by cash and/or letters of credit issued by each Utility operating company as required by MISO. Credit support for financial transmission rights held by Entergy’s non-utility operations is covered by cash. No cash or letters of credit were required to be posted for financial transmission rights exposure for Entergy’s non-utility operations as of September 30, 2023 and December 31, 2022. Letters of credit posted with MISO covered the financial transmission rights exposure for Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy Texas as of September 30, 2023 and for Entergy Mississippi, Entergy New Orleans, and Entergy Texas as of December 31, 2022. The fair values of Entergy’s derivative instruments not designated as hedging instruments on the consolidated balance sheets as of September 30, 2023 and December 31, 2022 are shown in the table below. Certain investments, including those not designated as hedging instruments, are subject to master netting agreements and are presented in the balance sheet on a net basis in accordance with accounting guidance for derivatives and hedging. Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) (In Millions) 2023 Assets: Natural gas swaps and options Prepayments and other $1 $— $ 1 Financial transmission rights Prepayments and other $33 ($1) $ 32 Liabilities: Natural gas swaps and options Other current liabilities $7 $— $ 7 2022 Assets: Natural gas swaps and options Prepayments and other $13 $— $ 13 Natural gas swaps and options Other deferred debits and other assets $3 $— $ 3 Financial transmission rights Prepayments and other $21 ($2) $ 19 Liabilities: Natural gas swaps and options Other current liabilities $25 $— $ 25 (a) Represents the gross amounts of recognized assets/liabilities (b) Represents the netting of fair value balances with the same counterparty (c) Represents the net amounts of assets/liabilities presented on the Entergy Corporation and Subsidiaries’ Consolidated Balance Sheets (d) Excludes cash collateral in the amount of $8 million posted as of December 31, 2022. Also excludes letters of credit in the amount of $4 million posted as of September 30, 2023 and $3 million posted as of December 31, 2022. The effects of Entergy’s derivative instruments not designated as hedging instruments on the consolidated income statements for the three months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Amount of gain (loss) (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) ($6) Financial transmission rights Purchased power expense (b) $ 48 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) $ 42 Financial transmission rights Purchased power expense (b) $ 30 The effects of Entergy’s derivative instruments not designated as hedging instruments on the consolidated income statements for the nine months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Amount of gain (loss) (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) ($44) Financial transmission rights Purchased power expense (b) $ 96 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) $ 120 Financial transmission rights Purchased power expense (b) $ 90 (a) Due to regulatory treatment, the natural gas swaps and options are marked-to-market through fuel, fuel-related expenses, and gas purchased for resale and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as fuel expenses when the swaps and options are settled are recovered or refunded through fuel cost recovery mechanisms. (b) Due to regulatory treatment, the changes in the estimated fair value of financial transmission rights for the Utility operating companies are recorded through purchased power expense and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as purchased power expense when the financial transmission rights for the Utility operating companies are settled are recovered or refunded through fuel cost recovery mechanisms. The fair values of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their balance sheets as of September 30, 2023 are shown in the table below. Certain investments, including those not designated as hedging instruments, are subject to master netting agreements and are presented in the balance sheet on a net basis in accordance with accounting guidance for derivatives and hedging. Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) Registrant (In Millions) Assets: Natural gas swaps and options Prepayments and other $1.0 $— $ 1.0 Entergy Louisiana Financial transmission rights Prepayments and other $11.7 ($0.1) $ 11.6 Entergy Arkansas Financial transmission rights Prepayments and other $14.7 $— $ 14.7 Entergy Louisiana Financial transmission rights Prepayments and other $1.2 ($0.1) $ 1.1 Entergy Mississippi Financial transmission rights Prepayments and other $1.3 $— $ 1.3 Entergy New Orleans Financial transmission rights Prepayments and other $3.6 ($0.3) $ 3.3 Entergy Texas Liabilities: Natural gas swaps Other current liabilities $7.1 $— $ 7.1 Entergy Mississippi Natural gas swaps Other current liabilities $0.3 $— $ 0.3 Entergy New Orleans The fair values of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their balance sheets as of December 31, 2022 were as follows: Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) Registrant (In Millions) Assets: Natural gas swaps and options Prepayments and other $13.1 $— $ 13.1 Entergy Louisiana Natural gas swaps and options Other deferred debits and other assets $3.4 $— $ 3.4 Entergy Louisiana Financial transmission rights Prepayments and other $10.3 $— $ 10.3 Entergy Arkansas Financial transmission rights Prepayments and other $7.7 ($0.4) $ 7.3 Entergy Louisiana Financial transmission rights Prepayments and other $0.6 $— $ 0.6 Entergy Mississippi Financial transmission rights Prepayments and other $0.8 $— $ 0.8 Entergy New Orleans Financial transmission rights Prepayments and other $1.2 ($1.1) $ 0.1 Entergy Texas Liabilities: Natural gas swaps Other current liabilities $24.0 $— $ 24.0 Entergy Mississippi Natural gas swaps Other current liabilities $1.5 $— $ 1.5 Entergy New Orleans (a) Represents the gross amounts of recognized assets/liabilities (b) Represents the netting of fair value balances with the same counterparty (c) Represents the net amounts of assets/liabilities presented on the Registrant Subsidiaries’ balance sheets (d) As of September 30, 2023, letters of credit posted with MISO covered financial transmission rights exposure of $1.7 million for Entergy Arkansas, $0.9 million for Entergy Louisiana, $0.6 million for Entergy Mississippi, and $0.5 million for Entergy Texas. As of December 31, 2022, letters of credit posted with MISO covered financial transmission rights exposure of $0.2 million for Entergy Mississippi, $0.2 million for Entergy New Orleans, and $2.4 million for Entergy Texas. The effects of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their income statements for the three months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Location Amount of gain Registrant (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale ($1.7) (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($4.4) (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($0.4) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 10.2 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 18.3 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 6.6 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 2.4 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 10.4 (b) Entergy Texas 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale $ 17.9 (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 24.4 (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($0.2) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 12.4 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 10.2 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 4.8 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 0.6 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 2.3 (b) Entergy Texas The effects of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their income statements for the nine months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Location Amount of gain Registrant (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale ($7.5) (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($34.1) (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($2.5) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 18.2 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 46.7 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 11.1 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 4.8 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 14.5 (b) Entergy Texas 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale $ 37.7 (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 81.9 (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 0.7 (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 35.8 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 35.7 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 8.0 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 3.0 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 7.2 (b) Entergy Texas (a) Due to regulatory treatment, the natural gas swaps and options are marked-to-market through fuel, fuel-related expenses, and gas purchased for resale and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as fuel expenses when the swaps and options are settled are recovered or refunded through fuel cost recovery mechanisms. (b) Due to regulatory treatment, the changes in the estimated fair value of financial transmission rights for the Utility operating companies are recorded through purchased power expense and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as purchased power expense when the financial transmission rights for the Utility operating companies are settled are recovered or refunded through fuel cost recovery mechanisms. Fair Values The estimated fair values of Entergy’s financial instruments and derivatives are determined using historical prices, bid prices, market quotes, and financial modeling. Considerable judgment is required in developing the estimates of fair value. Therefore, estimates are not necessarily indicative of the amounts that Entergy could realize in a current market exchange. Gains or losses realized on financial instruments are reflected in future rates and therefore do not affect net income. Entergy considers the carrying amounts of most financial instruments classified as current assets and liabilities to be a reasonable estimate of their fair value because of the short maturity of these instruments. Accounting standards define fair value as an exit price, or the price that would be received to sell an asset or the amount that would be paid to transfer a liability in an orderly transaction between knowledgeable market participants at the date of measurement. Entergy and the Registrant Subsidiaries use assumptions or market input data that market participants would use in pricing assets or liabilities at fair value. The inputs can be readily observable, corroborated by market data, or generally unobservable. Entergy and the Registrant Subsidiaries endeavor to use the best available information to determine fair value. Accounting standards establish a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy establishes the highest priority for unadjusted market quotes in an active market for the identical asset or liability and the lowest priority for unobservable inputs. The three levels of the fair value hierarchy are: • Level 1 - Level 1 inputs are unadjusted quoted prices in active markets for identical assets or liabilities that the entity has the ability to access at the measurement date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of individually owned common stocks, cash equivalents (temporary cash investments, securitization recovery trust account, and escrow accounts), debt instruments, and gas swaps traded on exchanges with active markets. Cash equivalents includes all unrestricted highly liquid debt instruments with an original or remaining maturity of three months or less at the date of purchase. • Level 2 - Level 2 inputs are inputs other than quoted prices included in Level 1 that are, either directly or indirectly, observable for the asset or liability at the measurement date. Assets are valued based on prices derived by independent third parties that use inputs such as benchmark yields, reported trades, broker/dealer quotes, and issuer spreads. Prices are reviewed and can be challenged with the independent parties and/or overridden by Entergy if it is believed such would be more reflective of fair value. Level 2 inputs include the following: – quoted prices for similar assets or liabilities in active markets; – quoted prices for identical assets or liabilities in inactive markets; – inputs other than quoted prices that are observable for the asset or liability; or – inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 2 consists primarily of individually-owned debt instruments and gas swaps and options valued using observable inputs. • Level 3 - Level 3 inputs are pricing inputs that are generally less observable or unobservable from objective sources. These inputs are used with internally developed methodologies to produce management’s best estimate of fair value for the asset or liability. Level 3 consists primarily of financial transmission rights. The values of financial transmission rights are based on unobservable inputs, including estimates of congestion costs in MISO between applicable generation and load pricing nodes based on the 50th percentile of historical prices. They are classified as Level 3 assets and liabilities. The valuations of these assets and liabilities are performed by the Office of Corporate Risk Oversight. The values are calculated internally and verified against the data published by MISO. Entergy’s Accounting group reviews these valuations for reasonableness, with the assistance of others within the organization with knowledge of the various inputs and assumptions used in the valuation. The Office of Corporate Risk Oversight reports to the Vice President and Treasurer. The Accounting group reports to the Chief Accounting Officer. The following tables set forth, by level within the fair value hierarchy, Entergy’s assets and liabilities that are accounted for at fair value on a recurring basis as of September 30, 2023 and December 31, 2022. The assessment of the significance of a particular input to a fair value measurement requires judgment and may affect their placement within the fair value hierarchy levels. 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $1,414 $— $— $1,414 Decommissioning trust funds (a): Equity securities 17 — — 17 Debt securities 567 1,093 — 1,660 Common trusts (b) 2,741 Securitization recovery trust account 18 — — 18 Storm reserve escrow accounts 416 — — 416 Gas hedge contracts 1 — — 1 Financial transmission rights — — 32 32 $2,433 $1,093 $32 $6,299 Liabilities: Gas hedge contracts $7 $— $— $7 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $109 $— $— $109 Decommissioning trust funds (a): Equity securities 24 — — 24 Debt securities 534 1,122 — 1,656 Common trusts (b) 2,442 Securitization recovery trust account 13 — — 13 Storm reserve escrow accounts 402 — — 402 Gas hedge contracts 13 3 — 16 Financial transmission rights — — 19 19 $1,095 $1,125 $19 $4,681 Liabilities: Gas hedge contracts $25 $— $— $25 (a) The decommissioning trust funds hold equity and fixed income securities. Equity securities are invested to approximate the returns of major market indices. Fixed income securities are held in various governmental and corporate securities. See Note 9 to the financial statements herein for additional information on the investment portfolios. (b) Common trust funds are not publicly quoted and are valued by the fund administrators using net asset value as a practical expedient. Accordingly, these funds are not assigned a level in the fair value table. The fund administrator of these investments allows daily trading at the net asset value and trades settle at a later date. The following table sets forth a reconciliation of changes in the net assets for the fair value of financial transmission rights classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2023 and 2022: 2023 2022 (In Millions) Balance as of July 1, $40 $12 Total gains (losses) for the period Included as a regulatory liability/asset 40 39 Settlements (48) (30) Balance as of September 30, $32 $21 The following table sets forth a reconciliation of changes in the net assets for the fair value of financial transmission rights classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2023 and 2022: 2023 2022 (In Millions) Balance as of January 1, $19 $4 Total gains (losses) for the period Included as a regulatory liability/asset 67 91 Issuances of financial transmission rights 42 16 Settlements (96) (90) Balance as of September 30, $32 $21 The fair values of the Level 3 financial transmission rights are based on unobservable inputs calculated internally and verified against historical pricing data published by MISO. The following tables set forth, by level within the fair value hierarchy, the Registrant Subsidiaries’ assets and liabilities that are accounted for at fair value on a recurring basis as of September 30, 2023 and December 31, 2022. The assessment of the significance of a particular input to a fair value measurement requires judgment and may affect their placement within the fair value hierarchy levels. Entergy Arkansas 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $110.3 $— $— $110.3 Decommissioning trust funds (a): Equity securities 2.4 — — 2.4 Debt securities 128.8 342.1 — 470.9 Common trusts (b) 812.3 Financial transmission rights — — 11.6 11.6 $241.5 $342.1 $11.6 $1,407.5 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $3.4 $— $— $3.4 Decommissioning trust funds (a): Equity securities 4.5 — — 4.5 Debt securities 126.8 343.9 — 470.7 Common trusts (b) 724.7 Financial transmission rights — — 10.3 10.3 $134.7 $343.9 $10.3 $1,213.6 Entergy Louisiana 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $765.8 $— $— $765.8 Decommissioning trust funds (a): Equity securities 10.6 — — 10.6 Debt securities 243.3 493.5 — 736.8 Common trusts (b) 1,165.5 Storm reserve escrow account 303.9 — — 303.9 Gas hedge contracts 1.0 — — 1.0 Financial transmission rights — — 14.7 14.7 $1,324.6 $493.5 $14.7 $2,998.3 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $6.3 $— $— $6.3 Decommissioning trust funds (a): Equity securities 16.8 — — 16.8 Debt securities 209.4 515.7 — 725.1 Common trusts (b) 1,037.2 Storm reserve escrow account 293.4 — — 293.4 Gas hedge contracts 13.1 3.4 — 16.5 Financial transmission rights — — 7.3 7.3 $539.0 $519.1 $7.3 $2,102.6 Entergy Mississippi 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $10.3 $— $— $10.3 Storm reserve escrow account 34.7 — — 34.7 Financial transmission rights — — 1.1 1.1 $45.0 $— $1.1 $46.1 Liabilities: Gas hedge contracts $7.1 $— $— $7.1 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $17.0 $— $— $17.0 Storm reserve escrow account 33.5 — — 33.5 Financial transmission rights — — 0.6 0.6 $50.5 $— $0.6 $51.1 Liabilities: Gas hedge contracts $24.0 $— $— $24.0 Entergy New Orleans 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $114.4 $— $— $114.4 Securitization recovery trust account 5.7 — — 5.7 Storm reserve escrow account 77.7 — — 77.7 Financial transmission rights — — 1.3 1.3 $197.8 $— $1.3 $199.1 Liabilities: Gas hedge contracts $0.3 $— $— $0.3 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $4.4 $— $— $4.4 Securitization recovery trust account 2.2 — — 2.2 Storm reserve escrow account 75.0 — — 75.0 Financial transmission rights — — 0.8 0.8 $81.6 $— $0.8 $82.4 Liabilities: Gas hedge contracts $1.5 $— $— $1.5 Entergy Texas 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets : Temporary cash investments $249.6 $— $— $249.6 Securitization recovery trust account 12.3 — — 12.3 Financial transmission rights — — 3.3 3.3 $261.9 $— $3.3 $265.2 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets : Temporary cash investments $3.0 $— $— $3.0 Securitization recovery trust account 10.9 — — 10.9 Financial transmission rights — — 0.1 0.1 $13.9 $— $0.1 $14.0 System Energy 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $94.5 $— $— $94.5 Decommissioning trust funds (a): Equity securities 4.1 — — 4.1 Debt securities 195.5 257.3 — 452.8 Common trusts (b) 762.3 $294.1 $257.3 $— $1,313.7 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $2.9 $— $— $2.9 Decommissioning trust funds (a): Equity securities 2.8 — — 2.8 Debt securities 197.5 262.2 — 459.7 Common trusts (b) 680.4 $203.2 $262.2 $— $1,145.8 (a) The decommissioning trust funds hold equity and fixed income securities. Equity securities are invested to approximate the returns of major market indices. Fixed income securities are held in various governmental and corporate securities. See Note 9 to the financial statements herein for additional information on the investment portfolios. (b) Common trust funds are not publicly quoted and are valued by the fund administrators using net asset value as a practical expedient. Accordingly, these funds are not assigned a level in the fair value table. The fund administrator of these investments allows daily trading at the net asset value and trades settle at a later date. The following table sets forth a reconciliation of changes in the net assets for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2023. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of July 1, $19.6 $16.7 $1.2 $1.5 $1.2 Gains (losses) included as a regulatory liability/asset 2.2 16.3 6.5 2.2 12.5 Settlements (10.2) (18.3) (6.6) (2.4) (10.4) Balance as of September 30, $11.6 $14.7 $1.1 $1.3 $3.3 The following table sets forth a reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2022. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of July 1, $4.4 $4.7 $0.5 $0.6 $1.5 Gains (losses) included as a regulatory liability/asset 17.6 14.9 5.8 1.1 0.4 Settlements (12.4) (10.2) (4.8) (0.6) (2.3) Balance as of September 30, $9.6 $9.4 $1.5 $1.1 ($0.4) The following table sets forth a reconciliation of changes in the net assets for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2023. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of January 1, $10.3 $7.3 $0.6 $0.8 $0.1 Issuances of financial transmission rights 20.6 18.1 1.4 1.4 0.2 Gains (losses) included as a regulatory liability/asset (1.1) 36.0 10.2 3.9 17.5 Settlements (18.2) (46.7) (11.1) (4.8) (14.5) Balance as of September 30, $11.6 $14.7 $1.1 $1.3 $3.3 The following table sets forth a reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2022. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of January 1, $2.3 $0.6 $0.3 $0.1 $0.8 Issuances of financial transmission rights 5.4 5.3 0.8 0.8 3.9 Gains (losses) included as a regulatory liability/asset 37.7 39.2 8.4 3.2 2.1 Settlements (35.8) (35.7) (8.0) (3.0) (7.2) Balance as of September 30, $9.6 $9.4 $1.5 $1.1 ($0.4)
Entergy Mississippi [Member]
Risk Management And Fair Values	RISK MANAGEMENT AND FAIR VALUES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Market Risk In the normal course of business, Entergy is exposed to a number of market risks. Market risk is the potential loss that Entergy may incur as a result of changes in the market or fair value of a particular commodity or instrument. All financial and commodity-related instruments, including derivatives, are subject to market risk including commodity price risk, equity price, and interest rate risk. Entergy uses derivatives primarily to mitigate commodity price risk, particularly power price and fuel price risk. The Utility has limited exposure to the effects of market risk because it operates primarily under cost-based rate regulation. To the extent approved by their retail regulators, the Utility operating companies use derivative instruments to hedge the exposure to price volatility inherent in their purchased power, fuel, and gas purchased for resale costs, that are recovered from customers. Entergy’s exposure to market risk is determined by a number of factors, including the size, term, composition, and diversification of positions held, as well as market volatility and liquidity. For instruments such as options, the time period during which the option may be exercised and the relationship between the current market price of the underlying instrument and the option’s contractual strike or exercise price also affects the level of market risk. A significant factor influencing the overall level of market risk to which Entergy is exposed is its use of hedging techniques to mitigate such risk. Hedging instruments and volumes are chosen based on ability to mitigate risk associated with future energy and capacity prices; however, other considerations are factored into hedge product and volume decisions including corporate liquidity, corporate credit ratings, counterparty credit risk, hedging costs, firm settlement risk, and product availability in the marketplace. Entergy manages market risk by actively monitoring compliance with stated risk management policies as well as monitoring the effectiveness of its hedging policies and strategies. Entergy’s risk management policies limit the amount of total net exposure and rolling net exposure during the stated periods. These policies, including related risk limits, are regularly assessed to ensure their appropriateness given Entergy’s objectives. Derivatives Some derivative instruments are classified as cash flow hedges due to their financial settlement provisions while others are classified as normal purchase/normal sale transactions due to their physical settlement provisions. Normal purchase/normal sale risk management tools include power purchase and sales agreements, fuel purchase agreements, capacity contracts, and tolling agreements. Financially-settled cash flow hedges can include natural gas and electricity swaps and options. Entergy may enter into financially-settled swap and option contracts to manage market risk that may or may not be designated as hedging instruments. Entergy manages fuel price volatility for its Louisiana jurisdictions (Entergy Louisiana and Entergy New Orleans) and Entergy Mississippi through the purchase of natural gas swaps and options that financially settle against either the average Henry Hub Gas Daily prices or the NYMEX Henry Hub. These swaps and options are marked-to-market through fuel expense with offsetting regulatory assets or liabilities. All benefits or costs of the program are recorded in fuel costs. The notional volumes of these swaps are based on a portion of projected annual exposure to gas price volatility for electric generation at Entergy Louisiana and Entergy Mississippi and projected winter purchases for gas distribution at Entergy New Orleans. The maximum length of time over which Entergy has executed natural gas swaps and options as of September 30, 2023 is 6 months, for each of Entergy Louisiana, Entergy Mississippi, and Entergy New Orleans. The total volume of natural gas swaps and options outstanding as of September 30, 2023 is 16,033,600 MMBtu for Entergy, including 3,660,000 MMBtu for Entergy Louisiana, 11,256,600 MMBtu for Entergy Mississippi, and 1,117,000 MMBtu for Entergy New Orleans. Credit support for these natural gas swaps and options is covered by master agreements that do not require Entergy to provide collateral based on mark-to-market value, but do carry adequate assurance language that may lead to requests for collateral. During the second quarter 2023, Entergy participated in the annual financial transmission rights auction process for the MISO planning year of June 1, 2023 through May 31, 2024. Financial transmission rights are derivative instruments that represent economic hedges of future congestion charges that will be incurred in serving Entergy’s customer load. They are not designated as hedging instruments. Entergy initially records financial transmission rights at their estimated fair value and subsequently adjusts the carrying value to their estimated fair value at the end of each accounting period prior to settlement. Unrealized gains or losses on financial transmission rights held by Entergy’s non-utility operations are included in operating revenues. The Utility operating companies recognize regulatory liabilities or assets for unrealized gains or losses on financial transmission rights. The total volume of financial transmission rights outstanding as of September 30, 2023 is 100,632 GWh for Entergy, including 25,018 GWh for Entergy Arkansas, 42,908 GWh for Entergy Louisiana, 12,949 GWh for Entergy Mississippi, 3,960 GWh for Entergy New Orleans, and 15,596 GWh for Entergy Texas. Credit support for financial transmission rights held by the Utility operating companies is covered by cash and/or letters of credit issued by each Utility operating company as required by MISO. Credit support for financial transmission rights held by Entergy’s non-utility operations is covered by cash. No cash or letters of credit were required to be posted for financial transmission rights exposure for Entergy’s non-utility operations as of September 30, 2023 and December 31, 2022. Letters of credit posted with MISO covered the financial transmission rights exposure for Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy Texas as of September 30, 2023 and for Entergy Mississippi, Entergy New Orleans, and Entergy Texas as of December 31, 2022. The fair values of Entergy’s derivative instruments not designated as hedging instruments on the consolidated balance sheets as of September 30, 2023 and December 31, 2022 are shown in the table below. Certain investments, including those not designated as hedging instruments, are subject to master netting agreements and are presented in the balance sheet on a net basis in accordance with accounting guidance for derivatives and hedging. Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) (In Millions) 2023 Assets: Natural gas swaps and options Prepayments and other $1 $— $ 1 Financial transmission rights Prepayments and other $33 ($1) $ 32 Liabilities: Natural gas swaps and options Other current liabilities $7 $— $ 7 2022 Assets: Natural gas swaps and options Prepayments and other $13 $— $ 13 Natural gas swaps and options Other deferred debits and other assets $3 $— $ 3 Financial transmission rights Prepayments and other $21 ($2) $ 19 Liabilities: Natural gas swaps and options Other current liabilities $25 $— $ 25 (a) Represents the gross amounts of recognized assets/liabilities (b) Represents the netting of fair value balances with the same counterparty (c) Represents the net amounts of assets/liabilities presented on the Entergy Corporation and Subsidiaries’ Consolidated Balance Sheets (d) Excludes cash collateral in the amount of $8 million posted as of December 31, 2022. Also excludes letters of credit in the amount of $4 million posted as of September 30, 2023 and $3 million posted as of December 31, 2022. The effects of Entergy’s derivative instruments not designated as hedging instruments on the consolidated income statements for the three months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Amount of gain (loss) (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) ($6) Financial transmission rights Purchased power expense (b) $ 48 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) $ 42 Financial transmission rights Purchased power expense (b) $ 30 The effects of Entergy’s derivative instruments not designated as hedging instruments on the consolidated income statements for the nine months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Amount of gain (loss) (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) ($44) Financial transmission rights Purchased power expense (b) $ 96 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) $ 120 Financial transmission rights Purchased power expense (b) $ 90 (a) Due to regulatory treatment, the natural gas swaps and options are marked-to-market through fuel, fuel-related expenses, and gas purchased for resale and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as fuel expenses when the swaps and options are settled are recovered or refunded through fuel cost recovery mechanisms. (b) Due to regulatory treatment, the changes in the estimated fair value of financial transmission rights for the Utility operating companies are recorded through purchased power expense and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as purchased power expense when the financial transmission rights for the Utility operating companies are settled are recovered or refunded through fuel cost recovery mechanisms. The fair values of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their balance sheets as of September 30, 2023 are shown in the table below. Certain investments, including those not designated as hedging instruments, are subject to master netting agreements and are presented in the balance sheet on a net basis in accordance with accounting guidance for derivatives and hedging. Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) Registrant (In Millions) Assets: Natural gas swaps and options Prepayments and other $1.0 $— $ 1.0 Entergy Louisiana Financial transmission rights Prepayments and other $11.7 ($0.1) $ 11.6 Entergy Arkansas Financial transmission rights Prepayments and other $14.7 $— $ 14.7 Entergy Louisiana Financial transmission rights Prepayments and other $1.2 ($0.1) $ 1.1 Entergy Mississippi Financial transmission rights Prepayments and other $1.3 $— $ 1.3 Entergy New Orleans Financial transmission rights Prepayments and other $3.6 ($0.3) $ 3.3 Entergy Texas Liabilities: Natural gas swaps Other current liabilities $7.1 $— $ 7.1 Entergy Mississippi Natural gas swaps Other current liabilities $0.3 $— $ 0.3 Entergy New Orleans The fair values of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their balance sheets as of December 31, 2022 were as follows: Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) Registrant (In Millions) Assets: Natural gas swaps and options Prepayments and other $13.1 $— $ 13.1 Entergy Louisiana Natural gas swaps and options Other deferred debits and other assets $3.4 $— $ 3.4 Entergy Louisiana Financial transmission rights Prepayments and other $10.3 $— $ 10.3 Entergy Arkansas Financial transmission rights Prepayments and other $7.7 ($0.4) $ 7.3 Entergy Louisiana Financial transmission rights Prepayments and other $0.6 $— $ 0.6 Entergy Mississippi Financial transmission rights Prepayments and other $0.8 $— $ 0.8 Entergy New Orleans Financial transmission rights Prepayments and other $1.2 ($1.1) $ 0.1 Entergy Texas Liabilities: Natural gas swaps Other current liabilities $24.0 $— $ 24.0 Entergy Mississippi Natural gas swaps Other current liabilities $1.5 $— $ 1.5 Entergy New Orleans (a) Represents the gross amounts of recognized assets/liabilities (b) Represents the netting of fair value balances with the same counterparty (c) Represents the net amounts of assets/liabilities presented on the Registrant Subsidiaries’ balance sheets (d) As of September 30, 2023, letters of credit posted with MISO covered financial transmission rights exposure of $1.7 million for Entergy Arkansas, $0.9 million for Entergy Louisiana, $0.6 million for Entergy Mississippi, and $0.5 million for Entergy Texas. As of December 31, 2022, letters of credit posted with MISO covered financial transmission rights exposure of $0.2 million for Entergy Mississippi, $0.2 million for Entergy New Orleans, and $2.4 million for Entergy Texas. The effects of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their income statements for the three months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Location Amount of gain Registrant (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale ($1.7) (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($4.4) (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($0.4) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 10.2 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 18.3 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 6.6 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 2.4 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 10.4 (b) Entergy Texas 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale $ 17.9 (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 24.4 (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($0.2) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 12.4 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 10.2 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 4.8 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 0.6 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 2.3 (b) Entergy Texas The effects of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their income statements for the nine months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Location Amount of gain Registrant (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale ($7.5) (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($34.1) (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($2.5) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 18.2 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 46.7 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 11.1 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 4.8 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 14.5 (b) Entergy Texas 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale $ 37.7 (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 81.9 (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 0.7 (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 35.8 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 35.7 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 8.0 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 3.0 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 7.2 (b) Entergy Texas (a) Due to regulatory treatment, the natural gas swaps and options are marked-to-market through fuel, fuel-related expenses, and gas purchased for resale and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as fuel expenses when the swaps and options are settled are recovered or refunded through fuel cost recovery mechanisms. (b) Due to regulatory treatment, the changes in the estimated fair value of financial transmission rights for the Utility operating companies are recorded through purchased power expense and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as purchased power expense when the financial transmission rights for the Utility operating companies are settled are recovered or refunded through fuel cost recovery mechanisms. Fair Values The estimated fair values of Entergy’s financial instruments and derivatives are determined using historical prices, bid prices, market quotes, and financial modeling. Considerable judgment is required in developing the estimates of fair value. Therefore, estimates are not necessarily indicative of the amounts that Entergy could realize in a current market exchange. Gains or losses realized on financial instruments are reflected in future rates and therefore do not affect net income. Entergy considers the carrying amounts of most financial instruments classified as current assets and liabilities to be a reasonable estimate of their fair value because of the short maturity of these instruments. Accounting standards define fair value as an exit price, or the price that would be received to sell an asset or the amount that would be paid to transfer a liability in an orderly transaction between knowledgeable market participants at the date of measurement. Entergy and the Registrant Subsidiaries use assumptions or market input data that market participants would use in pricing assets or liabilities at fair value. The inputs can be readily observable, corroborated by market data, or generally unobservable. Entergy and the Registrant Subsidiaries endeavor to use the best available information to determine fair value. Accounting standards establish a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy establishes the highest priority for unadjusted market quotes in an active market for the identical asset or liability and the lowest priority for unobservable inputs. The three levels of the fair value hierarchy are: • Level 1 - Level 1 inputs are unadjusted quoted prices in active markets for identical assets or liabilities that the entity has the ability to access at the measurement date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of individually owned common stocks, cash equivalents (temporary cash investments, securitization recovery trust account, and escrow accounts), debt instruments, and gas swaps traded on exchanges with active markets. Cash equivalents includes all unrestricted highly liquid debt instruments with an original or remaining maturity of three months or less at the date of purchase. • Level 2 - Level 2 inputs are inputs other than quoted prices included in Level 1 that are, either directly or indirectly, observable for the asset or liability at the measurement date. Assets are valued based on prices derived by independent third parties that use inputs such as benchmark yields, reported trades, broker/dealer quotes, and issuer spreads. Prices are reviewed and can be challenged with the independent parties and/or overridden by Entergy if it is believed such would be more reflective of fair value. Level 2 inputs include the following: – quoted prices for similar assets or liabilities in active markets; – quoted prices for identical assets or liabilities in inactive markets; – inputs other than quoted prices that are observable for the asset or liability; or – inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 2 consists primarily of individually-owned debt instruments and gas swaps and options valued using observable inputs. • Level 3 - Level 3 inputs are pricing inputs that are generally less observable or unobservable from objective sources. These inputs are used with internally developed methodologies to produce management’s best estimate of fair value for the asset or liability. Level 3 consists primarily of financial transmission rights. The values of financial transmission rights are based on unobservable inputs, including estimates of congestion costs in MISO between applicable generation and load pricing nodes based on the 50th percentile of historical prices. They are classified as Level 3 assets and liabilities. The valuations of these assets and liabilities are performed by the Office of Corporate Risk Oversight. The values are calculated internally and verified against the data published by MISO. Entergy’s Accounting group reviews these valuations for reasonableness, with the assistance of others within the organization with knowledge of the various inputs and assumptions used in the valuation. The Office of Corporate Risk Oversight reports to the Vice President and Treasurer. The Accounting group reports to the Chief Accounting Officer. The following tables set forth, by level within the fair value hierarchy, Entergy’s assets and liabilities that are accounted for at fair value on a recurring basis as of September 30, 2023 and December 31, 2022. The assessment of the significance of a particular input to a fair value measurement requires judgment and may affect their placement within the fair value hierarchy levels. 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $1,414 $— $— $1,414 Decommissioning trust funds (a): Equity securities 17 — — 17 Debt securities 567 1,093 — 1,660 Common trusts (b) 2,741 Securitization recovery trust account 18 — — 18 Storm reserve escrow accounts 416 — — 416 Gas hedge contracts 1 — — 1 Financial transmission rights — — 32 32 $2,433 $1,093 $32 $6,299 Liabilities: Gas hedge contracts $7 $— $— $7 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $109 $— $— $109 Decommissioning trust funds (a): Equity securities 24 — — 24 Debt securities 534 1,122 — 1,656 Common trusts (b) 2,442 Securitization recovery trust account 13 — — 13 Storm reserve escrow accounts 402 — — 402 Gas hedge contracts 13 3 — 16 Financial transmission rights — — 19 19 $1,095 $1,125 $19 $4,681 Liabilities: Gas hedge contracts $25 $— $— $25 (a) The decommissioning trust funds hold equity and fixed income securities. Equity securities are invested to approximate the returns of major market indices. Fixed income securities are held in various governmental and corporate securities. See Note 9 to the financial statements herein for additional information on the investment portfolios. (b) Common trust funds are not publicly quoted and are valued by the fund administrators using net asset value as a practical expedient. Accordingly, these funds are not assigned a level in the fair value table. The fund administrator of these investments allows daily trading at the net asset value and trades settle at a later date. The following table sets forth a reconciliation of changes in the net assets for the fair value of financial transmission rights classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2023 and 2022: 2023 2022 (In Millions) Balance as of July 1, $40 $12 Total gains (losses) for the period Included as a regulatory liability/asset 40 39 Settlements (48) (30) Balance as of September 30, $32 $21 The following table sets forth a reconciliation of changes in the net assets for the fair value of financial transmission rights classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2023 and 2022: 2023 2022 (In Millions) Balance as of January 1, $19 $4 Total gains (losses) for the period Included as a regulatory liability/asset 67 91 Issuances of financial transmission rights 42 16 Settlements (96) (90) Balance as of September 30, $32 $21 The fair values of the Level 3 financial transmission rights are based on unobservable inputs calculated internally and verified against historical pricing data published by MISO. The following tables set forth, by level within the fair value hierarchy, the Registrant Subsidiaries’ assets and liabilities that are accounted for at fair value on a recurring basis as of September 30, 2023 and December 31, 2022. The assessment of the significance of a particular input to a fair value measurement requires judgment and may affect their placement within the fair value hierarchy levels. Entergy Arkansas 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $110.3 $— $— $110.3 Decommissioning trust funds (a): Equity securities 2.4 — — 2.4 Debt securities 128.8 342.1 — 470.9 Common trusts (b) 812.3 Financial transmission rights — — 11.6 11.6 $241.5 $342.1 $11.6 $1,407.5 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $3.4 $— $— $3.4 Decommissioning trust funds (a): Equity securities 4.5 — — 4.5 Debt securities 126.8 343.9 — 470.7 Common trusts (b) 724.7 Financial transmission rights — — 10.3 10.3 $134.7 $343.9 $10.3 $1,213.6 Entergy Louisiana 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $765.8 $— $— $765.8 Decommissioning trust funds (a): Equity securities 10.6 — — 10.6 Debt securities 243.3 493.5 — 736.8 Common trusts (b) 1,165.5 Storm reserve escrow account 303.9 — — 303.9 Gas hedge contracts 1.0 — — 1.0 Financial transmission rights — — 14.7 14.7 $1,324.6 $493.5 $14.7 $2,998.3 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $6.3 $— $— $6.3 Decommissioning trust funds (a): Equity securities 16.8 — — 16.8 Debt securities 209.4 515.7 — 725.1 Common trusts (b) 1,037.2 Storm reserve escrow account 293.4 — — 293.4 Gas hedge contracts 13.1 3.4 — 16.5 Financial transmission rights — — 7.3 7.3 $539.0 $519.1 $7.3 $2,102.6 Entergy Mississippi 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $10.3 $— $— $10.3 Storm reserve escrow account 34.7 — — 34.7 Financial transmission rights — — 1.1 1.1 $45.0 $— $1.1 $46.1 Liabilities: Gas hedge contracts $7.1 $— $— $7.1 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $17.0 $— $— $17.0 Storm reserve escrow account 33.5 — — 33.5 Financial transmission rights — — 0.6 0.6 $50.5 $— $0.6 $51.1 Liabilities: Gas hedge contracts $24.0 $— $— $24.0 Entergy New Orleans 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $114.4 $— $— $114.4 Securitization recovery trust account 5.7 — — 5.7 Storm reserve escrow account 77.7 — — 77.7 Financial transmission rights — — 1.3 1.3 $197.8 $— $1.3 $199.1 Liabilities: Gas hedge contracts $0.3 $— $— $0.3 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $4.4 $— $— $4.4 Securitization recovery trust account 2.2 — — 2.2 Storm reserve escrow account 75.0 — — 75.0 Financial transmission rights — — 0.8 0.8 $81.6 $— $0.8 $82.4 Liabilities: Gas hedge contracts $1.5 $— $— $1.5 Entergy Texas 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets : Temporary cash investments $249.6 $— $— $249.6 Securitization recovery trust account 12.3 — — 12.3 Financial transmission rights — — 3.3 3.3 $261.9 $— $3.3 $265.2 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets : Temporary cash investments $3.0 $— $— $3.0 Securitization recovery trust account 10.9 — — 10.9 Financial transmission rights — — 0.1 0.1 $13.9 $— $0.1 $14.0 System Energy 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $94.5 $— $— $94.5 Decommissioning trust funds (a): Equity securities 4.1 — — 4.1 Debt securities 195.5 257.3 — 452.8 Common trusts (b) 762.3 $294.1 $257.3 $— $1,313.7 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $2.9 $— $— $2.9 Decommissioning trust funds (a): Equity securities 2.8 — — 2.8 Debt securities 197.5 262.2 — 459.7 Common trusts (b) 680.4 $203.2 $262.2 $— $1,145.8 (a) The decommissioning trust funds hold equity and fixed income securities. Equity securities are invested to approximate the returns of major market indices. Fixed income securities are held in various governmental and corporate securities. See Note 9 to the financial statements herein for additional information on the investment portfolios. (b) Common trust funds are not publicly quoted and are valued by the fund administrators using net asset value as a practical expedient. Accordingly, these funds are not assigned a level in the fair value table. The fund administrator of these investments allows daily trading at the net asset value and trades settle at a later date. The following table sets forth a reconciliation of changes in the net assets for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2023. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of July 1, $19.6 $16.7 $1.2 $1.5 $1.2 Gains (losses) included as a regulatory liability/asset 2.2 16.3 6.5 2.2 12.5 Settlements (10.2) (18.3) (6.6) (2.4) (10.4) Balance as of September 30, $11.6 $14.7 $1.1 $1.3 $3.3 The following table sets forth a reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2022. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of July 1, $4.4 $4.7 $0.5 $0.6 $1.5 Gains (losses) included as a regulatory liability/asset 17.6 14.9 5.8 1.1 0.4 Settlements (12.4) (10.2) (4.8) (0.6) (2.3) Balance as of September 30, $9.6 $9.4 $1.5 $1.1 ($0.4) The following table sets forth a reconciliation of changes in the net assets for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2023. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of January 1, $10.3 $7.3 $0.6 $0.8 $0.1 Issuances of financial transmission rights 20.6 18.1 1.4 1.4 0.2 Gains (losses) included as a regulatory liability/asset (1.1) 36.0 10.2 3.9 17.5 Settlements (18.2) (46.7) (11.1) (4.8) (14.5) Balance as of September 30, $11.6 $14.7 $1.1 $1.3 $3.3 The following table sets forth a reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2022. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of January 1, $2.3 $0.6 $0.3 $0.1 $0.8 Issuances of financial transmission rights 5.4 5.3 0.8 0.8 3.9 Gains (losses) included as a regulatory liability/asset 37.7 39.2 8.4 3.2 2.1 Settlements (35.8) (35.7) (8.0) (3.0) (7.2) Balance as of September 30, $9.6 $9.4 $1.5 $1.1 ($0.4)
Entergy New Orleans [Member]
Risk Management And Fair Values	RISK MANAGEMENT AND FAIR VALUES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Market Risk In the normal course of business, Entergy is exposed to a number of market risks. Market risk is the potential loss that Entergy may incur as a result of changes in the market or fair value of a particular commodity or instrument. All financial and commodity-related instruments, including derivatives, are subject to market risk including commodity price risk, equity price, and interest rate risk. Entergy uses derivatives primarily to mitigate commodity price risk, particularly power price and fuel price risk. The Utility has limited exposure to the effects of market risk because it operates primarily under cost-based rate regulation. To the extent approved by their retail regulators, the Utility operating companies use derivative instruments to hedge the exposure to price volatility inherent in their purchased power, fuel, and gas purchased for resale costs, that are recovered from customers. Entergy’s exposure to market risk is determined by a number of factors, including the size, term, composition, and diversification of positions held, as well as market volatility and liquidity. For instruments such as options, the time period during which the option may be exercised and the relationship between the current market price of the underlying instrument and the option’s contractual strike or exercise price also affects the level of market risk. A significant factor influencing the overall level of market risk to which Entergy is exposed is its use of hedging techniques to mitigate such risk. Hedging instruments and volumes are chosen based on ability to mitigate risk associated with future energy and capacity prices; however, other considerations are factored into hedge product and volume decisions including corporate liquidity, corporate credit ratings, counterparty credit risk, hedging costs, firm settlement risk, and product availability in the marketplace. Entergy manages market risk by actively monitoring compliance with stated risk management policies as well as monitoring the effectiveness of its hedging policies and strategies. Entergy’s risk management policies limit the amount of total net exposure and rolling net exposure during the stated periods. These policies, including related risk limits, are regularly assessed to ensure their appropriateness given Entergy’s objectives. Derivatives Some derivative instruments are classified as cash flow hedges due to their financial settlement provisions while others are classified as normal purchase/normal sale transactions due to their physical settlement provisions. Normal purchase/normal sale risk management tools include power purchase and sales agreements, fuel purchase agreements, capacity contracts, and tolling agreements. Financially-settled cash flow hedges can include natural gas and electricity swaps and options. Entergy may enter into financially-settled swap and option contracts to manage market risk that may or may not be designated as hedging instruments. Entergy manages fuel price volatility for its Louisiana jurisdictions (Entergy Louisiana and Entergy New Orleans) and Entergy Mississippi through the purchase of natural gas swaps and options that financially settle against either the average Henry Hub Gas Daily prices or the NYMEX Henry Hub. These swaps and options are marked-to-market through fuel expense with offsetting regulatory assets or liabilities. All benefits or costs of the program are recorded in fuel costs. The notional volumes of these swaps are based on a portion of projected annual exposure to gas price volatility for electric generation at Entergy Louisiana and Entergy Mississippi and projected winter purchases for gas distribution at Entergy New Orleans. The maximum length of time over which Entergy has executed natural gas swaps and options as of September 30, 2023 is 6 months, for each of Entergy Louisiana, Entergy Mississippi, and Entergy New Orleans. The total volume of natural gas swaps and options outstanding as of September 30, 2023 is 16,033,600 MMBtu for Entergy, including 3,660,000 MMBtu for Entergy Louisiana, 11,256,600 MMBtu for Entergy Mississippi, and 1,117,000 MMBtu for Entergy New Orleans. Credit support for these natural gas swaps and options is covered by master agreements that do not require Entergy to provide collateral based on mark-to-market value, but do carry adequate assurance language that may lead to requests for collateral. During the second quarter 2023, Entergy participated in the annual financial transmission rights auction process for the MISO planning year of June 1, 2023 through May 31, 2024. Financial transmission rights are derivative instruments that represent economic hedges of future congestion charges that will be incurred in serving Entergy’s customer load. They are not designated as hedging instruments. Entergy initially records financial transmission rights at their estimated fair value and subsequently adjusts the carrying value to their estimated fair value at the end of each accounting period prior to settlement. Unrealized gains or losses on financial transmission rights held by Entergy’s non-utility operations are included in operating revenues. The Utility operating companies recognize regulatory liabilities or assets for unrealized gains or losses on financial transmission rights. The total volume of financial transmission rights outstanding as of September 30, 2023 is 100,632 GWh for Entergy, including 25,018 GWh for Entergy Arkansas, 42,908 GWh for Entergy Louisiana, 12,949 GWh for Entergy Mississippi, 3,960 GWh for Entergy New Orleans, and 15,596 GWh for Entergy Texas. Credit support for financial transmission rights held by the Utility operating companies is covered by cash and/or letters of credit issued by each Utility operating company as required by MISO. Credit support for financial transmission rights held by Entergy’s non-utility operations is covered by cash. No cash or letters of credit were required to be posted for financial transmission rights exposure for Entergy’s non-utility operations as of September 30, 2023 and December 31, 2022. Letters of credit posted with MISO covered the financial transmission rights exposure for Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy Texas as of September 30, 2023 and for Entergy Mississippi, Entergy New Orleans, and Entergy Texas as of December 31, 2022. The fair values of Entergy’s derivative instruments not designated as hedging instruments on the consolidated balance sheets as of September 30, 2023 and December 31, 2022 are shown in the table below. Certain investments, including those not designated as hedging instruments, are subject to master netting agreements and are presented in the balance sheet on a net basis in accordance with accounting guidance for derivatives and hedging. Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) (In Millions) 2023 Assets: Natural gas swaps and options Prepayments and other $1 $— $ 1 Financial transmission rights Prepayments and other $33 ($1) $ 32 Liabilities: Natural gas swaps and options Other current liabilities $7 $— $ 7 2022 Assets: Natural gas swaps and options Prepayments and other $13 $— $ 13 Natural gas swaps and options Other deferred debits and other assets $3 $— $ 3 Financial transmission rights Prepayments and other $21 ($2) $ 19 Liabilities: Natural gas swaps and options Other current liabilities $25 $— $ 25 (a) Represents the gross amounts of recognized assets/liabilities (b) Represents the netting of fair value balances with the same counterparty (c) Represents the net amounts of assets/liabilities presented on the Entergy Corporation and Subsidiaries’ Consolidated Balance Sheets (d) Excludes cash collateral in the amount of $8 million posted as of December 31, 2022. Also excludes letters of credit in the amount of $4 million posted as of September 30, 2023 and $3 million posted as of December 31, 2022. The effects of Entergy’s derivative instruments not designated as hedging instruments on the consolidated income statements for the three months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Amount of gain (loss) (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) ($6) Financial transmission rights Purchased power expense (b) $ 48 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) $ 42 Financial transmission rights Purchased power expense (b) $ 30 The effects of Entergy’s derivative instruments not designated as hedging instruments on the consolidated income statements for the nine months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Amount of gain (loss) (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) ($44) Financial transmission rights Purchased power expense (b) $ 96 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) $ 120 Financial transmission rights Purchased power expense (b) $ 90 (a) Due to regulatory treatment, the natural gas swaps and options are marked-to-market through fuel, fuel-related expenses, and gas purchased for resale and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as fuel expenses when the swaps and options are settled are recovered or refunded through fuel cost recovery mechanisms. (b) Due to regulatory treatment, the changes in the estimated fair value of financial transmission rights for the Utility operating companies are recorded through purchased power expense and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as purchased power expense when the financial transmission rights for the Utility operating companies are settled are recovered or refunded through fuel cost recovery mechanisms. The fair values of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their balance sheets as of September 30, 2023 are shown in the table below. Certain investments, including those not designated as hedging instruments, are subject to master netting agreements and are presented in the balance sheet on a net basis in accordance with accounting guidance for derivatives and hedging. Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) Registrant (In Millions) Assets: Natural gas swaps and options Prepayments and other $1.0 $— $ 1.0 Entergy Louisiana Financial transmission rights Prepayments and other $11.7 ($0.1) $ 11.6 Entergy Arkansas Financial transmission rights Prepayments and other $14.7 $— $ 14.7 Entergy Louisiana Financial transmission rights Prepayments and other $1.2 ($0.1) $ 1.1 Entergy Mississippi Financial transmission rights Prepayments and other $1.3 $— $ 1.3 Entergy New Orleans Financial transmission rights Prepayments and other $3.6 ($0.3) $ 3.3 Entergy Texas Liabilities: Natural gas swaps Other current liabilities $7.1 $— $ 7.1 Entergy Mississippi Natural gas swaps Other current liabilities $0.3 $— $ 0.3 Entergy New Orleans The fair values of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their balance sheets as of December 31, 2022 were as follows: Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) Registrant (In Millions) Assets: Natural gas swaps and options Prepayments and other $13.1 $— $ 13.1 Entergy Louisiana Natural gas swaps and options Other deferred debits and other assets $3.4 $— $ 3.4 Entergy Louisiana Financial transmission rights Prepayments and other $10.3 $— $ 10.3 Entergy Arkansas Financial transmission rights Prepayments and other $7.7 ($0.4) $ 7.3 Entergy Louisiana Financial transmission rights Prepayments and other $0.6 $— $ 0.6 Entergy Mississippi Financial transmission rights Prepayments and other $0.8 $— $ 0.8 Entergy New Orleans Financial transmission rights Prepayments and other $1.2 ($1.1) $ 0.1 Entergy Texas Liabilities: Natural gas swaps Other current liabilities $24.0 $— $ 24.0 Entergy Mississippi Natural gas swaps Other current liabilities $1.5 $— $ 1.5 Entergy New Orleans (a) Represents the gross amounts of recognized assets/liabilities (b) Represents the netting of fair value balances with the same counterparty (c) Represents the net amounts of assets/liabilities presented on the Registrant Subsidiaries’ balance sheets (d) As of September 30, 2023, letters of credit posted with MISO covered financial transmission rights exposure of $1.7 million for Entergy Arkansas, $0.9 million for Entergy Louisiana, $0.6 million for Entergy Mississippi, and $0.5 million for Entergy Texas. As of December 31, 2022, letters of credit posted with MISO covered financial transmission rights exposure of $0.2 million for Entergy Mississippi, $0.2 million for Entergy New Orleans, and $2.4 million for Entergy Texas. The effects of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their income statements for the three months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Location Amount of gain Registrant (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale ($1.7) (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($4.4) (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($0.4) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 10.2 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 18.3 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 6.6 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 2.4 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 10.4 (b) Entergy Texas 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale $ 17.9 (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 24.4 (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($0.2) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 12.4 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 10.2 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 4.8 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 0.6 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 2.3 (b) Entergy Texas The effects of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their income statements for the nine months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Location Amount of gain Registrant (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale ($7.5) (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($34.1) (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($2.5) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 18.2 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 46.7 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 11.1 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 4.8 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 14.5 (b) Entergy Texas 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale $ 37.7 (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 81.9 (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 0.7 (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 35.8 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 35.7 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 8.0 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 3.0 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 7.2 (b) Entergy Texas (a) Due to regulatory treatment, the natural gas swaps and options are marked-to-market through fuel, fuel-related expenses, and gas purchased for resale and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as fuel expenses when the swaps and options are settled are recovered or refunded through fuel cost recovery mechanisms. (b) Due to regulatory treatment, the changes in the estimated fair value of financial transmission rights for the Utility operating companies are recorded through purchased power expense and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as purchased power expense when the financial transmission rights for the Utility operating companies are settled are recovered or refunded through fuel cost recovery mechanisms. Fair Values The estimated fair values of Entergy’s financial instruments and derivatives are determined using historical prices, bid prices, market quotes, and financial modeling. Considerable judgment is required in developing the estimates of fair value. Therefore, estimates are not necessarily indicative of the amounts that Entergy could realize in a current market exchange. Gains or losses realized on financial instruments are reflected in future rates and therefore do not affect net income. Entergy considers the carrying amounts of most financial instruments classified as current assets and liabilities to be a reasonable estimate of their fair value because of the short maturity of these instruments. Accounting standards define fair value as an exit price, or the price that would be received to sell an asset or the amount that would be paid to transfer a liability in an orderly transaction between knowledgeable market participants at the date of measurement. Entergy and the Registrant Subsidiaries use assumptions or market input data that market participants would use in pricing assets or liabilities at fair value. The inputs can be readily observable, corroborated by market data, or generally unobservable. Entergy and the Registrant Subsidiaries endeavor to use the best available information to determine fair value. Accounting standards establish a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy establishes the highest priority for unadjusted market quotes in an active market for the identical asset or liability and the lowest priority for unobservable inputs. The three levels of the fair value hierarchy are: • Level 1 - Level 1 inputs are unadjusted quoted prices in active markets for identical assets or liabilities that the entity has the ability to access at the measurement date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of individually owned common stocks, cash equivalents (temporary cash investments, securitization recovery trust account, and escrow accounts), debt instruments, and gas swaps traded on exchanges with active markets. Cash equivalents includes all unrestricted highly liquid debt instruments with an original or remaining maturity of three months or less at the date of purchase. • Level 2 - Level 2 inputs are inputs other than quoted prices included in Level 1 that are, either directly or indirectly, observable for the asset or liability at the measurement date. Assets are valued based on prices derived by independent third parties that use inputs such as benchmark yields, reported trades, broker/dealer quotes, and issuer spreads. Prices are reviewed and can be challenged with the independent parties and/or overridden by Entergy if it is believed such would be more reflective of fair value. Level 2 inputs include the following: – quoted prices for similar assets or liabilities in active markets; – quoted prices for identical assets or liabilities in inactive markets; – inputs other than quoted prices that are observable for the asset or liability; or – inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 2 consists primarily of individually-owned debt instruments and gas swaps and options valued using observable inputs. • Level 3 - Level 3 inputs are pricing inputs that are generally less observable or unobservable from objective sources. These inputs are used with internally developed methodologies to produce management’s best estimate of fair value for the asset or liability. Level 3 consists primarily of financial transmission rights. The values of financial transmission rights are based on unobservable inputs, including estimates of congestion costs in MISO between applicable generation and load pricing nodes based on the 50th percentile of historical prices. They are classified as Level 3 assets and liabilities. The valuations of these assets and liabilities are performed by the Office of Corporate Risk Oversight. The values are calculated internally and verified against the data published by MISO. Entergy’s Accounting group reviews these valuations for reasonableness, with the assistance of others within the organization with knowledge of the various inputs and assumptions used in the valuation. The Office of Corporate Risk Oversight reports to the Vice President and Treasurer. The Accounting group reports to the Chief Accounting Officer. The following tables set forth, by level within the fair value hierarchy, Entergy’s assets and liabilities that are accounted for at fair value on a recurring basis as of September 30, 2023 and December 31, 2022. The assessment of the significance of a particular input to a fair value measurement requires judgment and may affect their placement within the fair value hierarchy levels. 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $1,414 $— $— $1,414 Decommissioning trust funds (a): Equity securities 17 — — 17 Debt securities 567 1,093 — 1,660 Common trusts (b) 2,741 Securitization recovery trust account 18 — — 18 Storm reserve escrow accounts 416 — — 416 Gas hedge contracts 1 — — 1 Financial transmission rights — — 32 32 $2,433 $1,093 $32 $6,299 Liabilities: Gas hedge contracts $7 $— $— $7 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $109 $— $— $109 Decommissioning trust funds (a): Equity securities 24 — — 24 Debt securities 534 1,122 — 1,656 Common trusts (b) 2,442 Securitization recovery trust account 13 — — 13 Storm reserve escrow accounts 402 — — 402 Gas hedge contracts 13 3 — 16 Financial transmission rights — — 19 19 $1,095 $1,125 $19 $4,681 Liabilities: Gas hedge contracts $25 $— $— $25 (a) The decommissioning trust funds hold equity and fixed income securities. Equity securities are invested to approximate the returns of major market indices. Fixed income securities are held in various governmental and corporate securities. See Note 9 to the financial statements herein for additional information on the investment portfolios. (b) Common trust funds are not publicly quoted and are valued by the fund administrators using net asset value as a practical expedient. Accordingly, these funds are not assigned a level in the fair value table. The fund administrator of these investments allows daily trading at the net asset value and trades settle at a later date. The following table sets forth a reconciliation of changes in the net assets for the fair value of financial transmission rights classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2023 and 2022: 2023 2022 (In Millions) Balance as of July 1, $40 $12 Total gains (losses) for the period Included as a regulatory liability/asset 40 39 Settlements (48) (30) Balance as of September 30, $32 $21 The following table sets forth a reconciliation of changes in the net assets for the fair value of financial transmission rights classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2023 and 2022: 2023 2022 (In Millions) Balance as of January 1, $19 $4 Total gains (losses) for the period Included as a regulatory liability/asset 67 91 Issuances of financial transmission rights 42 16 Settlements (96) (90) Balance as of September 30, $32 $21 The fair values of the Level 3 financial transmission rights are based on unobservable inputs calculated internally and verified against historical pricing data published by MISO. The following tables set forth, by level within the fair value hierarchy, the Registrant Subsidiaries’ assets and liabilities that are accounted for at fair value on a recurring basis as of September 30, 2023 and December 31, 2022. The assessment of the significance of a particular input to a fair value measurement requires judgment and may affect their placement within the fair value hierarchy levels. Entergy Arkansas 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $110.3 $— $— $110.3 Decommissioning trust funds (a): Equity securities 2.4 — — 2.4 Debt securities 128.8 342.1 — 470.9 Common trusts (b) 812.3 Financial transmission rights — — 11.6 11.6 $241.5 $342.1 $11.6 $1,407.5 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $3.4 $— $— $3.4 Decommissioning trust funds (a): Equity securities 4.5 — — 4.5 Debt securities 126.8 343.9 — 470.7 Common trusts (b) 724.7 Financial transmission rights — — 10.3 10.3 $134.7 $343.9 $10.3 $1,213.6 Entergy Louisiana 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $765.8 $— $— $765.8 Decommissioning trust funds (a): Equity securities 10.6 — — 10.6 Debt securities 243.3 493.5 — 736.8 Common trusts (b) 1,165.5 Storm reserve escrow account 303.9 — — 303.9 Gas hedge contracts 1.0 — — 1.0 Financial transmission rights — — 14.7 14.7 $1,324.6 $493.5 $14.7 $2,998.3 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $6.3 $— $— $6.3 Decommissioning trust funds (a): Equity securities 16.8 — — 16.8 Debt securities 209.4 515.7 — 725.1 Common trusts (b) 1,037.2 Storm reserve escrow account 293.4 — — 293.4 Gas hedge contracts 13.1 3.4 — 16.5 Financial transmission rights — — 7.3 7.3 $539.0 $519.1 $7.3 $2,102.6 Entergy Mississippi 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $10.3 $— $— $10.3 Storm reserve escrow account 34.7 — — 34.7 Financial transmission rights — — 1.1 1.1 $45.0 $— $1.1 $46.1 Liabilities: Gas hedge contracts $7.1 $— $— $7.1 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $17.0 $— $— $17.0 Storm reserve escrow account 33.5 — — 33.5 Financial transmission rights — — 0.6 0.6 $50.5 $— $0.6 $51.1 Liabilities: Gas hedge contracts $24.0 $— $— $24.0 Entergy New Orleans 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $114.4 $— $— $114.4 Securitization recovery trust account 5.7 — — 5.7 Storm reserve escrow account 77.7 — — 77.7 Financial transmission rights — — 1.3 1.3 $197.8 $— $1.3 $199.1 Liabilities: Gas hedge contracts $0.3 $— $— $0.3 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $4.4 $— $— $4.4 Securitization recovery trust account 2.2 — — 2.2 Storm reserve escrow account 75.0 — — 75.0 Financial transmission rights — — 0.8 0.8 $81.6 $— $0.8 $82.4 Liabilities: Gas hedge contracts $1.5 $— $— $1.5 Entergy Texas 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets : Temporary cash investments $249.6 $— $— $249.6 Securitization recovery trust account 12.3 — — 12.3 Financial transmission rights — — 3.3 3.3 $261.9 $— $3.3 $265.2 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets : Temporary cash investments $3.0 $— $— $3.0 Securitization recovery trust account 10.9 — — 10.9 Financial transmission rights — — 0.1 0.1 $13.9 $— $0.1 $14.0 System Energy 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $94.5 $— $— $94.5 Decommissioning trust funds (a): Equity securities 4.1 — — 4.1 Debt securities 195.5 257.3 — 452.8 Common trusts (b) 762.3 $294.1 $257.3 $— $1,313.7 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $2.9 $— $— $2.9 Decommissioning trust funds (a): Equity securities 2.8 — — 2.8 Debt securities 197.5 262.2 — 459.7 Common trusts (b) 680.4 $203.2 $262.2 $— $1,145.8 (a) The decommissioning trust funds hold equity and fixed income securities. Equity securities are invested to approximate the returns of major market indices. Fixed income securities are held in various governmental and corporate securities. See Note 9 to the financial statements herein for additional information on the investment portfolios. (b) Common trust funds are not publicly quoted and are valued by the fund administrators using net asset value as a practical expedient. Accordingly, these funds are not assigned a level in the fair value table. The fund administrator of these investments allows daily trading at the net asset value and trades settle at a later date. The following table sets forth a reconciliation of changes in the net assets for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2023. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of July 1, $19.6 $16.7 $1.2 $1.5 $1.2 Gains (losses) included as a regulatory liability/asset 2.2 16.3 6.5 2.2 12.5 Settlements (10.2) (18.3) (6.6) (2.4) (10.4) Balance as of September 30, $11.6 $14.7 $1.1 $1.3 $3.3 The following table sets forth a reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2022. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of July 1, $4.4 $4.7 $0.5 $0.6 $1.5 Gains (losses) included as a regulatory liability/asset 17.6 14.9 5.8 1.1 0.4 Settlements (12.4) (10.2) (4.8) (0.6) (2.3) Balance as of September 30, $9.6 $9.4 $1.5 $1.1 ($0.4) The following table sets forth a reconciliation of changes in the net assets for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2023. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of January 1, $10.3 $7.3 $0.6 $0.8 $0.1 Issuances of financial transmission rights 20.6 18.1 1.4 1.4 0.2 Gains (losses) included as a regulatory liability/asset (1.1) 36.0 10.2 3.9 17.5 Settlements (18.2) (46.7) (11.1) (4.8) (14.5) Balance as of September 30, $11.6 $14.7 $1.1 $1.3 $3.3 The following table sets forth a reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2022. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of January 1, $2.3 $0.6 $0.3 $0.1 $0.8 Issuances of financial transmission rights 5.4 5.3 0.8 0.8 3.9 Gains (losses) included as a regulatory liability/asset 37.7 39.2 8.4 3.2 2.1 Settlements (35.8) (35.7) (8.0) (3.0) (7.2) Balance as of September 30, $9.6 $9.4 $1.5 $1.1 ($0.4)
Entergy Texas [Member]
Risk Management And Fair Values	RISK MANAGEMENT AND FAIR VALUES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Market Risk In the normal course of business, Entergy is exposed to a number of market risks. Market risk is the potential loss that Entergy may incur as a result of changes in the market or fair value of a particular commodity or instrument. All financial and commodity-related instruments, including derivatives, are subject to market risk including commodity price risk, equity price, and interest rate risk. Entergy uses derivatives primarily to mitigate commodity price risk, particularly power price and fuel price risk. The Utility has limited exposure to the effects of market risk because it operates primarily under cost-based rate regulation. To the extent approved by their retail regulators, the Utility operating companies use derivative instruments to hedge the exposure to price volatility inherent in their purchased power, fuel, and gas purchased for resale costs, that are recovered from customers. Entergy’s exposure to market risk is determined by a number of factors, including the size, term, composition, and diversification of positions held, as well as market volatility and liquidity. For instruments such as options, the time period during which the option may be exercised and the relationship between the current market price of the underlying instrument and the option’s contractual strike or exercise price also affects the level of market risk. A significant factor influencing the overall level of market risk to which Entergy is exposed is its use of hedging techniques to mitigate such risk. Hedging instruments and volumes are chosen based on ability to mitigate risk associated with future energy and capacity prices; however, other considerations are factored into hedge product and volume decisions including corporate liquidity, corporate credit ratings, counterparty credit risk, hedging costs, firm settlement risk, and product availability in the marketplace. Entergy manages market risk by actively monitoring compliance with stated risk management policies as well as monitoring the effectiveness of its hedging policies and strategies. Entergy’s risk management policies limit the amount of total net exposure and rolling net exposure during the stated periods. These policies, including related risk limits, are regularly assessed to ensure their appropriateness given Entergy’s objectives. Derivatives Some derivative instruments are classified as cash flow hedges due to their financial settlement provisions while others are classified as normal purchase/normal sale transactions due to their physical settlement provisions. Normal purchase/normal sale risk management tools include power purchase and sales agreements, fuel purchase agreements, capacity contracts, and tolling agreements. Financially-settled cash flow hedges can include natural gas and electricity swaps and options. Entergy may enter into financially-settled swap and option contracts to manage market risk that may or may not be designated as hedging instruments. Entergy manages fuel price volatility for its Louisiana jurisdictions (Entergy Louisiana and Entergy New Orleans) and Entergy Mississippi through the purchase of natural gas swaps and options that financially settle against either the average Henry Hub Gas Daily prices or the NYMEX Henry Hub. These swaps and options are marked-to-market through fuel expense with offsetting regulatory assets or liabilities. All benefits or costs of the program are recorded in fuel costs. The notional volumes of these swaps are based on a portion of projected annual exposure to gas price volatility for electric generation at Entergy Louisiana and Entergy Mississippi and projected winter purchases for gas distribution at Entergy New Orleans. The maximum length of time over which Entergy has executed natural gas swaps and options as of September 30, 2023 is 6 months, for each of Entergy Louisiana, Entergy Mississippi, and Entergy New Orleans. The total volume of natural gas swaps and options outstanding as of September 30, 2023 is 16,033,600 MMBtu for Entergy, including 3,660,000 MMBtu for Entergy Louisiana, 11,256,600 MMBtu for Entergy Mississippi, and 1,117,000 MMBtu for Entergy New Orleans. Credit support for these natural gas swaps and options is covered by master agreements that do not require Entergy to provide collateral based on mark-to-market value, but do carry adequate assurance language that may lead to requests for collateral. During the second quarter 2023, Entergy participated in the annual financial transmission rights auction process for the MISO planning year of June 1, 2023 through May 31, 2024. Financial transmission rights are derivative instruments that represent economic hedges of future congestion charges that will be incurred in serving Entergy’s customer load. They are not designated as hedging instruments. Entergy initially records financial transmission rights at their estimated fair value and subsequently adjusts the carrying value to their estimated fair value at the end of each accounting period prior to settlement. Unrealized gains or losses on financial transmission rights held by Entergy’s non-utility operations are included in operating revenues. The Utility operating companies recognize regulatory liabilities or assets for unrealized gains or losses on financial transmission rights. The total volume of financial transmission rights outstanding as of September 30, 2023 is 100,632 GWh for Entergy, including 25,018 GWh for Entergy Arkansas, 42,908 GWh for Entergy Louisiana, 12,949 GWh for Entergy Mississippi, 3,960 GWh for Entergy New Orleans, and 15,596 GWh for Entergy Texas. Credit support for financial transmission rights held by the Utility operating companies is covered by cash and/or letters of credit issued by each Utility operating company as required by MISO. Credit support for financial transmission rights held by Entergy’s non-utility operations is covered by cash. No cash or letters of credit were required to be posted for financial transmission rights exposure for Entergy’s non-utility operations as of September 30, 2023 and December 31, 2022. Letters of credit posted with MISO covered the financial transmission rights exposure for Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy Texas as of September 30, 2023 and for Entergy Mississippi, Entergy New Orleans, and Entergy Texas as of December 31, 2022. The fair values of Entergy’s derivative instruments not designated as hedging instruments on the consolidated balance sheets as of September 30, 2023 and December 31, 2022 are shown in the table below. Certain investments, including those not designated as hedging instruments, are subject to master netting agreements and are presented in the balance sheet on a net basis in accordance with accounting guidance for derivatives and hedging. Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) (In Millions) 2023 Assets: Natural gas swaps and options Prepayments and other $1 $— $ 1 Financial transmission rights Prepayments and other $33 ($1) $ 32 Liabilities: Natural gas swaps and options Other current liabilities $7 $— $ 7 2022 Assets: Natural gas swaps and options Prepayments and other $13 $— $ 13 Natural gas swaps and options Other deferred debits and other assets $3 $— $ 3 Financial transmission rights Prepayments and other $21 ($2) $ 19 Liabilities: Natural gas swaps and options Other current liabilities $25 $— $ 25 (a) Represents the gross amounts of recognized assets/liabilities (b) Represents the netting of fair value balances with the same counterparty (c) Represents the net amounts of assets/liabilities presented on the Entergy Corporation and Subsidiaries’ Consolidated Balance Sheets (d) Excludes cash collateral in the amount of $8 million posted as of December 31, 2022. Also excludes letters of credit in the amount of $4 million posted as of September 30, 2023 and $3 million posted as of December 31, 2022. The effects of Entergy’s derivative instruments not designated as hedging instruments on the consolidated income statements for the three months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Amount of gain (loss) (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) ($6) Financial transmission rights Purchased power expense (b) $ 48 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) $ 42 Financial transmission rights Purchased power expense (b) $ 30 The effects of Entergy’s derivative instruments not designated as hedging instruments on the consolidated income statements for the nine months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Amount of gain (loss) (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) ($44) Financial transmission rights Purchased power expense (b) $ 96 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) $ 120 Financial transmission rights Purchased power expense (b) $ 90 (a) Due to regulatory treatment, the natural gas swaps and options are marked-to-market through fuel, fuel-related expenses, and gas purchased for resale and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as fuel expenses when the swaps and options are settled are recovered or refunded through fuel cost recovery mechanisms. (b) Due to regulatory treatment, the changes in the estimated fair value of financial transmission rights for the Utility operating companies are recorded through purchased power expense and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as purchased power expense when the financial transmission rights for the Utility operating companies are settled are recovered or refunded through fuel cost recovery mechanisms. The fair values of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their balance sheets as of September 30, 2023 are shown in the table below. Certain investments, including those not designated as hedging instruments, are subject to master netting agreements and are presented in the balance sheet on a net basis in accordance with accounting guidance for derivatives and hedging. Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) Registrant (In Millions) Assets: Natural gas swaps and options Prepayments and other $1.0 $— $ 1.0 Entergy Louisiana Financial transmission rights Prepayments and other $11.7 ($0.1) $ 11.6 Entergy Arkansas Financial transmission rights Prepayments and other $14.7 $— $ 14.7 Entergy Louisiana Financial transmission rights Prepayments and other $1.2 ($0.1) $ 1.1 Entergy Mississippi Financial transmission rights Prepayments and other $1.3 $— $ 1.3 Entergy New Orleans Financial transmission rights Prepayments and other $3.6 ($0.3) $ 3.3 Entergy Texas Liabilities: Natural gas swaps Other current liabilities $7.1 $— $ 7.1 Entergy Mississippi Natural gas swaps Other current liabilities $0.3 $— $ 0.3 Entergy New Orleans The fair values of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their balance sheets as of December 31, 2022 were as follows: Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) Registrant (In Millions) Assets: Natural gas swaps and options Prepayments and other $13.1 $— $ 13.1 Entergy Louisiana Natural gas swaps and options Other deferred debits and other assets $3.4 $— $ 3.4 Entergy Louisiana Financial transmission rights Prepayments and other $10.3 $— $ 10.3 Entergy Arkansas Financial transmission rights Prepayments and other $7.7 ($0.4) $ 7.3 Entergy Louisiana Financial transmission rights Prepayments and other $0.6 $— $ 0.6 Entergy Mississippi Financial transmission rights Prepayments and other $0.8 $— $ 0.8 Entergy New Orleans Financial transmission rights Prepayments and other $1.2 ($1.1) $ 0.1 Entergy Texas Liabilities: Natural gas swaps Other current liabilities $24.0 $— $ 24.0 Entergy Mississippi Natural gas swaps Other current liabilities $1.5 $— $ 1.5 Entergy New Orleans (a) Represents the gross amounts of recognized assets/liabilities (b) Represents the netting of fair value balances with the same counterparty (c) Represents the net amounts of assets/liabilities presented on the Registrant Subsidiaries’ balance sheets (d) As of September 30, 2023, letters of credit posted with MISO covered financial transmission rights exposure of $1.7 million for Entergy Arkansas, $0.9 million for Entergy Louisiana, $0.6 million for Entergy Mississippi, and $0.5 million for Entergy Texas. As of December 31, 2022, letters of credit posted with MISO covered financial transmission rights exposure of $0.2 million for Entergy Mississippi, $0.2 million for Entergy New Orleans, and $2.4 million for Entergy Texas. The effects of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their income statements for the three months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Location Amount of gain Registrant (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale ($1.7) (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($4.4) (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($0.4) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 10.2 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 18.3 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 6.6 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 2.4 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 10.4 (b) Entergy Texas 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale $ 17.9 (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 24.4 (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($0.2) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 12.4 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 10.2 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 4.8 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 0.6 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 2.3 (b) Entergy Texas The effects of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their income statements for the nine months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Location Amount of gain Registrant (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale ($7.5) (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($34.1) (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($2.5) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 18.2 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 46.7 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 11.1 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 4.8 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 14.5 (b) Entergy Texas 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale $ 37.7 (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 81.9 (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 0.7 (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 35.8 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 35.7 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 8.0 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 3.0 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 7.2 (b) Entergy Texas (a) Due to regulatory treatment, the natural gas swaps and options are marked-to-market through fuel, fuel-related expenses, and gas purchased for resale and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as fuel expenses when the swaps and options are settled are recovered or refunded through fuel cost recovery mechanisms. (b) Due to regulatory treatment, the changes in the estimated fair value of financial transmission rights for the Utility operating companies are recorded through purchased power expense and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as purchased power expense when the financial transmission rights for the Utility operating companies are settled are recovered or refunded through fuel cost recovery mechanisms. Fair Values The estimated fair values of Entergy’s financial instruments and derivatives are determined using historical prices, bid prices, market quotes, and financial modeling. Considerable judgment is required in developing the estimates of fair value. Therefore, estimates are not necessarily indicative of the amounts that Entergy could realize in a current market exchange. Gains or losses realized on financial instruments are reflected in future rates and therefore do not affect net income. Entergy considers the carrying amounts of most financial instruments classified as current assets and liabilities to be a reasonable estimate of their fair value because of the short maturity of these instruments. Accounting standards define fair value as an exit price, or the price that would be received to sell an asset or the amount that would be paid to transfer a liability in an orderly transaction between knowledgeable market participants at the date of measurement. Entergy and the Registrant Subsidiaries use assumptions or market input data that market participants would use in pricing assets or liabilities at fair value. The inputs can be readily observable, corroborated by market data, or generally unobservable. Entergy and the Registrant Subsidiaries endeavor to use the best available information to determine fair value. Accounting standards establish a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy establishes the highest priority for unadjusted market quotes in an active market for the identical asset or liability and the lowest priority for unobservable inputs. The three levels of the fair value hierarchy are: • Level 1 - Level 1 inputs are unadjusted quoted prices in active markets for identical assets or liabilities that the entity has the ability to access at the measurement date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of individually owned common stocks, cash equivalents (temporary cash investments, securitization recovery trust account, and escrow accounts), debt instruments, and gas swaps traded on exchanges with active markets. Cash equivalents includes all unrestricted highly liquid debt instruments with an original or remaining maturity of three months or less at the date of purchase. • Level 2 - Level 2 inputs are inputs other than quoted prices included in Level 1 that are, either directly or indirectly, observable for the asset or liability at the measurement date. Assets are valued based on prices derived by independent third parties that use inputs such as benchmark yields, reported trades, broker/dealer quotes, and issuer spreads. Prices are reviewed and can be challenged with the independent parties and/or overridden by Entergy if it is believed such would be more reflective of fair value. Level 2 inputs include the following: – quoted prices for similar assets or liabilities in active markets; – quoted prices for identical assets or liabilities in inactive markets; – inputs other than quoted prices that are observable for the asset or liability; or – inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 2 consists primarily of individually-owned debt instruments and gas swaps and options valued using observable inputs. • Level 3 - Level 3 inputs are pricing inputs that are generally less observable or unobservable from objective sources. These inputs are used with internally developed methodologies to produce management’s best estimate of fair value for the asset or liability. Level 3 consists primarily of financial transmission rights. The values of financial transmission rights are based on unobservable inputs, including estimates of congestion costs in MISO between applicable generation and load pricing nodes based on the 50th percentile of historical prices. They are classified as Level 3 assets and liabilities. The valuations of these assets and liabilities are performed by the Office of Corporate Risk Oversight. The values are calculated internally and verified against the data published by MISO. Entergy’s Accounting group reviews these valuations for reasonableness, with the assistance of others within the organization with knowledge of the various inputs and assumptions used in the valuation. The Office of Corporate Risk Oversight reports to the Vice President and Treasurer. The Accounting group reports to the Chief Accounting Officer. The following tables set forth, by level within the fair value hierarchy, Entergy’s assets and liabilities that are accounted for at fair value on a recurring basis as of September 30, 2023 and December 31, 2022. The assessment of the significance of a particular input to a fair value measurement requires judgment and may affect their placement within the fair value hierarchy levels. 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $1,414 $— $— $1,414 Decommissioning trust funds (a): Equity securities 17 — — 17 Debt securities 567 1,093 — 1,660 Common trusts (b) 2,741 Securitization recovery trust account 18 — — 18 Storm reserve escrow accounts 416 — — 416 Gas hedge contracts 1 — — 1 Financial transmission rights — — 32 32 $2,433 $1,093 $32 $6,299 Liabilities: Gas hedge contracts $7 $— $— $7 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $109 $— $— $109 Decommissioning trust funds (a): Equity securities 24 — — 24 Debt securities 534 1,122 — 1,656 Common trusts (b) 2,442 Securitization recovery trust account 13 — — 13 Storm reserve escrow accounts 402 — — 402 Gas hedge contracts 13 3 — 16 Financial transmission rights — — 19 19 $1,095 $1,125 $19 $4,681 Liabilities: Gas hedge contracts $25 $— $— $25 (a) The decommissioning trust funds hold equity and fixed income securities. Equity securities are invested to approximate the returns of major market indices. Fixed income securities are held in various governmental and corporate securities. See Note 9 to the financial statements herein for additional information on the investment portfolios. (b) Common trust funds are not publicly quoted and are valued by the fund administrators using net asset value as a practical expedient. Accordingly, these funds are not assigned a level in the fair value table. The fund administrator of these investments allows daily trading at the net asset value and trades settle at a later date. The following table sets forth a reconciliation of changes in the net assets for the fair value of financial transmission rights classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2023 and 2022: 2023 2022 (In Millions) Balance as of July 1, $40 $12 Total gains (losses) for the period Included as a regulatory liability/asset 40 39 Settlements (48) (30) Balance as of September 30, $32 $21 The following table sets forth a reconciliation of changes in the net assets for the fair value of financial transmission rights classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2023 and 2022: 2023 2022 (In Millions) Balance as of January 1, $19 $4 Total gains (losses) for the period Included as a regulatory liability/asset 67 91 Issuances of financial transmission rights 42 16 Settlements (96) (90) Balance as of September 30, $32 $21 The fair values of the Level 3 financial transmission rights are based on unobservable inputs calculated internally and verified against historical pricing data published by MISO. The following tables set forth, by level within the fair value hierarchy, the Registrant Subsidiaries’ assets and liabilities that are accounted for at fair value on a recurring basis as of September 30, 2023 and December 31, 2022. The assessment of the significance of a particular input to a fair value measurement requires judgment and may affect their placement within the fair value hierarchy levels. Entergy Arkansas 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $110.3 $— $— $110.3 Decommissioning trust funds (a): Equity securities 2.4 — — 2.4 Debt securities 128.8 342.1 — 470.9 Common trusts (b) 812.3 Financial transmission rights — — 11.6 11.6 $241.5 $342.1 $11.6 $1,407.5 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $3.4 $— $— $3.4 Decommissioning trust funds (a): Equity securities 4.5 — — 4.5 Debt securities 126.8 343.9 — 470.7 Common trusts (b) 724.7 Financial transmission rights — — 10.3 10.3 $134.7 $343.9 $10.3 $1,213.6 Entergy Louisiana 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $765.8 $— $— $765.8 Decommissioning trust funds (a): Equity securities 10.6 — — 10.6 Debt securities 243.3 493.5 — 736.8 Common trusts (b) 1,165.5 Storm reserve escrow account 303.9 — — 303.9 Gas hedge contracts 1.0 — — 1.0 Financial transmission rights — — 14.7 14.7 $1,324.6 $493.5 $14.7 $2,998.3 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $6.3 $— $— $6.3 Decommissioning trust funds (a): Equity securities 16.8 — — 16.8 Debt securities 209.4 515.7 — 725.1 Common trusts (b) 1,037.2 Storm reserve escrow account 293.4 — — 293.4 Gas hedge contracts 13.1 3.4 — 16.5 Financial transmission rights — — 7.3 7.3 $539.0 $519.1 $7.3 $2,102.6 Entergy Mississippi 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $10.3 $— $— $10.3 Storm reserve escrow account 34.7 — — 34.7 Financial transmission rights — — 1.1 1.1 $45.0 $— $1.1 $46.1 Liabilities: Gas hedge contracts $7.1 $— $— $7.1 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $17.0 $— $— $17.0 Storm reserve escrow account 33.5 — — 33.5 Financial transmission rights — — 0.6 0.6 $50.5 $— $0.6 $51.1 Liabilities: Gas hedge contracts $24.0 $— $— $24.0 Entergy New Orleans 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $114.4 $— $— $114.4 Securitization recovery trust account 5.7 — — 5.7 Storm reserve escrow account 77.7 — — 77.7 Financial transmission rights — — 1.3 1.3 $197.8 $— $1.3 $199.1 Liabilities: Gas hedge contracts $0.3 $— $— $0.3 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $4.4 $— $— $4.4 Securitization recovery trust account 2.2 — — 2.2 Storm reserve escrow account 75.0 — — 75.0 Financial transmission rights — — 0.8 0.8 $81.6 $— $0.8 $82.4 Liabilities: Gas hedge contracts $1.5 $— $— $1.5 Entergy Texas 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets : Temporary cash investments $249.6 $— $— $249.6 Securitization recovery trust account 12.3 — — 12.3 Financial transmission rights — — 3.3 3.3 $261.9 $— $3.3 $265.2 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets : Temporary cash investments $3.0 $— $— $3.0 Securitization recovery trust account 10.9 — — 10.9 Financial transmission rights — — 0.1 0.1 $13.9 $— $0.1 $14.0 System Energy 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $94.5 $— $— $94.5 Decommissioning trust funds (a): Equity securities 4.1 — — 4.1 Debt securities 195.5 257.3 — 452.8 Common trusts (b) 762.3 $294.1 $257.3 $— $1,313.7 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $2.9 $— $— $2.9 Decommissioning trust funds (a): Equity securities 2.8 — — 2.8 Debt securities 197.5 262.2 — 459.7 Common trusts (b) 680.4 $203.2 $262.2 $— $1,145.8 (a) The decommissioning trust funds hold equity and fixed income securities. Equity securities are invested to approximate the returns of major market indices. Fixed income securities are held in various governmental and corporate securities. See Note 9 to the financial statements herein for additional information on the investment portfolios. (b) Common trust funds are not publicly quoted and are valued by the fund administrators using net asset value as a practical expedient. Accordingly, these funds are not assigned a level in the fair value table. The fund administrator of these investments allows daily trading at the net asset value and trades settle at a later date. The following table sets forth a reconciliation of changes in the net assets for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2023. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of July 1, $19.6 $16.7 $1.2 $1.5 $1.2 Gains (losses) included as a regulatory liability/asset 2.2 16.3 6.5 2.2 12.5 Settlements (10.2) (18.3) (6.6) (2.4) (10.4) Balance as of September 30, $11.6 $14.7 $1.1 $1.3 $3.3 The following table sets forth a reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2022. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of July 1, $4.4 $4.7 $0.5 $0.6 $1.5 Gains (losses) included as a regulatory liability/asset 17.6 14.9 5.8 1.1 0.4 Settlements (12.4) (10.2) (4.8) (0.6) (2.3) Balance as of September 30, $9.6 $9.4 $1.5 $1.1 ($0.4) The following table sets forth a reconciliation of changes in the net assets for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2023. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of January 1, $10.3 $7.3 $0.6 $0.8 $0.1 Issuances of financial transmission rights 20.6 18.1 1.4 1.4 0.2 Gains (losses) included as a regulatory liability/asset (1.1) 36.0 10.2 3.9 17.5 Settlements (18.2) (46.7) (11.1) (4.8) (14.5) Balance as of September 30, $11.6 $14.7 $1.1 $1.3 $3.3 The following table sets forth a reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2022. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of January 1, $2.3 $0.6 $0.3 $0.1 $0.8 Issuances of financial transmission rights 5.4 5.3 0.8 0.8 3.9 Gains (losses) included as a regulatory liability/asset 37.7 39.2 8.4 3.2 2.1 Settlements (35.8) (35.7) (8.0) (3.0) (7.2) Balance as of September 30, $9.6 $9.4 $1.5 $1.1 ($0.4)
System Energy [Member]
Risk Management And Fair Values	RISK MANAGEMENT AND FAIR VALUES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Market Risk In the normal course of business, Entergy is exposed to a number of market risks. Market risk is the potential loss that Entergy may incur as a result of changes in the market or fair value of a particular commodity or instrument. All financial and commodity-related instruments, including derivatives, are subject to market risk including commodity price risk, equity price, and interest rate risk. Entergy uses derivatives primarily to mitigate commodity price risk, particularly power price and fuel price risk. The Utility has limited exposure to the effects of market risk because it operates primarily under cost-based rate regulation. To the extent approved by their retail regulators, the Utility operating companies use derivative instruments to hedge the exposure to price volatility inherent in their purchased power, fuel, and gas purchased for resale costs, that are recovered from customers. Entergy’s exposure to market risk is determined by a number of factors, including the size, term, composition, and diversification of positions held, as well as market volatility and liquidity. For instruments such as options, the time period during which the option may be exercised and the relationship between the current market price of the underlying instrument and the option’s contractual strike or exercise price also affects the level of market risk. A significant factor influencing the overall level of market risk to which Entergy is exposed is its use of hedging techniques to mitigate such risk. Hedging instruments and volumes are chosen based on ability to mitigate risk associated with future energy and capacity prices; however, other considerations are factored into hedge product and volume decisions including corporate liquidity, corporate credit ratings, counterparty credit risk, hedging costs, firm settlement risk, and product availability in the marketplace. Entergy manages market risk by actively monitoring compliance with stated risk management policies as well as monitoring the effectiveness of its hedging policies and strategies. Entergy’s risk management policies limit the amount of total net exposure and rolling net exposure during the stated periods. These policies, including related risk limits, are regularly assessed to ensure their appropriateness given Entergy’s objectives. Derivatives Some derivative instruments are classified as cash flow hedges due to their financial settlement provisions while others are classified as normal purchase/normal sale transactions due to their physical settlement provisions. Normal purchase/normal sale risk management tools include power purchase and sales agreements, fuel purchase agreements, capacity contracts, and tolling agreements. Financially-settled cash flow hedges can include natural gas and electricity swaps and options. Entergy may enter into financially-settled swap and option contracts to manage market risk that may or may not be designated as hedging instruments. Entergy manages fuel price volatility for its Louisiana jurisdictions (Entergy Louisiana and Entergy New Orleans) and Entergy Mississippi through the purchase of natural gas swaps and options that financially settle against either the average Henry Hub Gas Daily prices or the NYMEX Henry Hub. These swaps and options are marked-to-market through fuel expense with offsetting regulatory assets or liabilities. All benefits or costs of the program are recorded in fuel costs. The notional volumes of these swaps are based on a portion of projected annual exposure to gas price volatility for electric generation at Entergy Louisiana and Entergy Mississippi and projected winter purchases for gas distribution at Entergy New Orleans. The maximum length of time over which Entergy has executed natural gas swaps and options as of September 30, 2023 is 6 months, for each of Entergy Louisiana, Entergy Mississippi, and Entergy New Orleans. The total volume of natural gas swaps and options outstanding as of September 30, 2023 is 16,033,600 MMBtu for Entergy, including 3,660,000 MMBtu for Entergy Louisiana, 11,256,600 MMBtu for Entergy Mississippi, and 1,117,000 MMBtu for Entergy New Orleans. Credit support for these natural gas swaps and options is covered by master agreements that do not require Entergy to provide collateral based on mark-to-market value, but do carry adequate assurance language that may lead to requests for collateral. During the second quarter 2023, Entergy participated in the annual financial transmission rights auction process for the MISO planning year of June 1, 2023 through May 31, 2024. Financial transmission rights are derivative instruments that represent economic hedges of future congestion charges that will be incurred in serving Entergy’s customer load. They are not designated as hedging instruments. Entergy initially records financial transmission rights at their estimated fair value and subsequently adjusts the carrying value to their estimated fair value at the end of each accounting period prior to settlement. Unrealized gains or losses on financial transmission rights held by Entergy’s non-utility operations are included in operating revenues. The Utility operating companies recognize regulatory liabilities or assets for unrealized gains or losses on financial transmission rights. The total volume of financial transmission rights outstanding as of September 30, 2023 is 100,632 GWh for Entergy, including 25,018 GWh for Entergy Arkansas, 42,908 GWh for Entergy Louisiana, 12,949 GWh for Entergy Mississippi, 3,960 GWh for Entergy New Orleans, and 15,596 GWh for Entergy Texas. Credit support for financial transmission rights held by the Utility operating companies is covered by cash and/or letters of credit issued by each Utility operating company as required by MISO. Credit support for financial transmission rights held by Entergy’s non-utility operations is covered by cash. No cash or letters of credit were required to be posted for financial transmission rights exposure for Entergy’s non-utility operations as of September 30, 2023 and December 31, 2022. Letters of credit posted with MISO covered the financial transmission rights exposure for Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy Texas as of September 30, 2023 and for Entergy Mississippi, Entergy New Orleans, and Entergy Texas as of December 31, 2022. The fair values of Entergy’s derivative instruments not designated as hedging instruments on the consolidated balance sheets as of September 30, 2023 and December 31, 2022 are shown in the table below. Certain investments, including those not designated as hedging instruments, are subject to master netting agreements and are presented in the balance sheet on a net basis in accordance with accounting guidance for derivatives and hedging. Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) (In Millions) 2023 Assets: Natural gas swaps and options Prepayments and other $1 $— $ 1 Financial transmission rights Prepayments and other $33 ($1) $ 32 Liabilities: Natural gas swaps and options Other current liabilities $7 $— $ 7 2022 Assets: Natural gas swaps and options Prepayments and other $13 $— $ 13 Natural gas swaps and options Other deferred debits and other assets $3 $— $ 3 Financial transmission rights Prepayments and other $21 ($2) $ 19 Liabilities: Natural gas swaps and options Other current liabilities $25 $— $ 25 (a) Represents the gross amounts of recognized assets/liabilities (b) Represents the netting of fair value balances with the same counterparty (c) Represents the net amounts of assets/liabilities presented on the Entergy Corporation and Subsidiaries’ Consolidated Balance Sheets (d) Excludes cash collateral in the amount of $8 million posted as of December 31, 2022. Also excludes letters of credit in the amount of $4 million posted as of September 30, 2023 and $3 million posted as of December 31, 2022. The effects of Entergy’s derivative instruments not designated as hedging instruments on the consolidated income statements for the three months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Amount of gain (loss) (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) ($6) Financial transmission rights Purchased power expense (b) $ 48 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) $ 42 Financial transmission rights Purchased power expense (b) $ 30 The effects of Entergy’s derivative instruments not designated as hedging instruments on the consolidated income statements for the nine months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Amount of gain (loss) (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) ($44) Financial transmission rights Purchased power expense (b) $ 96 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) $ 120 Financial transmission rights Purchased power expense (b) $ 90 (a) Due to regulatory treatment, the natural gas swaps and options are marked-to-market through fuel, fuel-related expenses, and gas purchased for resale and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as fuel expenses when the swaps and options are settled are recovered or refunded through fuel cost recovery mechanisms. (b) Due to regulatory treatment, the changes in the estimated fair value of financial transmission rights for the Utility operating companies are recorded through purchased power expense and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as purchased power expense when the financial transmission rights for the Utility operating companies are settled are recovered or refunded through fuel cost recovery mechanisms. The fair values of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their balance sheets as of September 30, 2023 are shown in the table below. Certain investments, including those not designated as hedging instruments, are subject to master netting agreements and are presented in the balance sheet on a net basis in accordance with accounting guidance for derivatives and hedging. Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) Registrant (In Millions) Assets: Natural gas swaps and options Prepayments and other $1.0 $— $ 1.0 Entergy Louisiana Financial transmission rights Prepayments and other $11.7 ($0.1) $ 11.6 Entergy Arkansas Financial transmission rights Prepayments and other $14.7 $— $ 14.7 Entergy Louisiana Financial transmission rights Prepayments and other $1.2 ($0.1) $ 1.1 Entergy Mississippi Financial transmission rights Prepayments and other $1.3 $— $ 1.3 Entergy New Orleans Financial transmission rights Prepayments and other $3.6 ($0.3) $ 3.3 Entergy Texas Liabilities: Natural gas swaps Other current liabilities $7.1 $— $ 7.1 Entergy Mississippi Natural gas swaps Other current liabilities $0.3 $— $ 0.3 Entergy New Orleans The fair values of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their balance sheets as of December 31, 2022 were as follows: Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) Registrant (In Millions) Assets: Natural gas swaps and options Prepayments and other $13.1 $— $ 13.1 Entergy Louisiana Natural gas swaps and options Other deferred debits and other assets $3.4 $— $ 3.4 Entergy Louisiana Financial transmission rights Prepayments and other $10.3 $— $ 10.3 Entergy Arkansas Financial transmission rights Prepayments and other $7.7 ($0.4) $ 7.3 Entergy Louisiana Financial transmission rights Prepayments and other $0.6 $— $ 0.6 Entergy Mississippi Financial transmission rights Prepayments and other $0.8 $— $ 0.8 Entergy New Orleans Financial transmission rights Prepayments and other $1.2 ($1.1) $ 0.1 Entergy Texas Liabilities: Natural gas swaps Other current liabilities $24.0 $— $ 24.0 Entergy Mississippi Natural gas swaps Other current liabilities $1.5 $— $ 1.5 Entergy New Orleans (a) Represents the gross amounts of recognized assets/liabilities (b) Represents the netting of fair value balances with the same counterparty (c) Represents the net amounts of assets/liabilities presented on the Registrant Subsidiaries’ balance sheets (d) As of September 30, 2023, letters of credit posted with MISO covered financial transmission rights exposure of $1.7 million for Entergy Arkansas, $0.9 million for Entergy Louisiana, $0.6 million for Entergy Mississippi, and $0.5 million for Entergy Texas. As of December 31, 2022, letters of credit posted with MISO covered financial transmission rights exposure of $0.2 million for Entergy Mississippi, $0.2 million for Entergy New Orleans, and $2.4 million for Entergy Texas. The effects of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their income statements for the three months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Location Amount of gain Registrant (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale ($1.7) (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($4.4) (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($0.4) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 10.2 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 18.3 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 6.6 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 2.4 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 10.4 (b) Entergy Texas 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale $ 17.9 (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 24.4 (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($0.2) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 12.4 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 10.2 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 4.8 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 0.6 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 2.3 (b) Entergy Texas The effects of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their income statements for the nine months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Location Amount of gain Registrant (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale ($7.5) (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($34.1) (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($2.5) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 18.2 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 46.7 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 11.1 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 4.8 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 14.5 (b) Entergy Texas 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale $ 37.7 (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 81.9 (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 0.7 (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 35.8 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 35.7 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 8.0 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 3.0 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 7.2 (b) Entergy Texas (a) Due to regulatory treatment, the natural gas swaps and options are marked-to-market through fuel, fuel-related expenses, and gas purchased for resale and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as fuel expenses when the swaps and options are settled are recovered or refunded through fuel cost recovery mechanisms. (b) Due to regulatory treatment, the changes in the estimated fair value of financial transmission rights for the Utility operating companies are recorded through purchased power expense and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as purchased power expense when the financial transmission rights for the Utility operating companies are settled are recovered or refunded through fuel cost recovery mechanisms. Fair Values The estimated fair values of Entergy’s financial instruments and derivatives are determined using historical prices, bid prices, market quotes, and financial modeling. Considerable judgment is required in developing the estimates of fair value. Therefore, estimates are not necessarily indicative of the amounts that Entergy could realize in a current market exchange. Gains or losses realized on financial instruments are reflected in future rates and therefore do not affect net income. Entergy considers the carrying amounts of most financial instruments classified as current assets and liabilities to be a reasonable estimate of their fair value because of the short maturity of these instruments. Accounting standards define fair value as an exit price, or the price that would be received to sell an asset or the amount that would be paid to transfer a liability in an orderly transaction between knowledgeable market participants at the date of measurement. Entergy and the Registrant Subsidiaries use assumptions or market input data that market participants would use in pricing assets or liabilities at fair value. The inputs can be readily observable, corroborated by market data, or generally unobservable. Entergy and the Registrant Subsidiaries endeavor to use the best available information to determine fair value. Accounting standards establish a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy establishes the highest priority for unadjusted market quotes in an active market for the identical asset or liability and the lowest priority for unobservable inputs. The three levels of the fair value hierarchy are: • Level 1 - Level 1 inputs are unadjusted quoted prices in active markets for identical assets or liabilities that the entity has the ability to access at the measurement date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of individually owned common stocks, cash equivalents (temporary cash investments, securitization recovery trust account, and escrow accounts), debt instruments, and gas swaps traded on exchanges with active markets. Cash equivalents includes all unrestricted highly liquid debt instruments with an original or remaining maturity of three months or less at the date of purchase. • Level 2 - Level 2 inputs are inputs other than quoted prices included in Level 1 that are, either directly or indirectly, observable for the asset or liability at the measurement date. Assets are valued based on prices derived by independent third parties that use inputs such as benchmark yields, reported trades, broker/dealer quotes, and issuer spreads. Prices are reviewed and can be challenged with the independent parties and/or overridden by Entergy if it is believed such would be more reflective of fair value. Level 2 inputs include the following: – quoted prices for similar assets or liabilities in active markets; – quoted prices for identical assets or liabilities in inactive markets; – inputs other than quoted prices that are observable for the asset or liability; or – inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 2 consists primarily of individually-owned debt instruments and gas swaps and options valued using observable inputs. • Level 3 - Level 3 inputs are pricing inputs that are generally less observable or unobservable from objective sources. These inputs are used with internally developed methodologies to produce management’s best estimate of fair value for the asset or liability. Level 3 consists primarily of financial transmission rights. The values of financial transmission rights are based on unobservable inputs, including estimates of congestion costs in MISO between applicable generation and load pricing nodes based on the 50th percentile of historical prices. They are classified as Level 3 assets and liabilities. The valuations of these assets and liabilities are performed by the Office of Corporate Risk Oversight. The values are calculated internally and verified against the data published by MISO. Entergy’s Accounting group reviews these valuations for reasonableness, with the assistance of others within the organization with knowledge of the various inputs and assumptions used in the valuation. The Office of Corporate Risk Oversight reports to the Vice President and Treasurer. The Accounting group reports to the Chief Accounting Officer. The following tables set forth, by level within the fair value hierarchy, Entergy’s assets and liabilities that are accounted for at fair value on a recurring basis as of September 30, 2023 and December 31, 2022. The assessment of the significance of a particular input to a fair value measurement requires judgment and may affect their placement within the fair value hierarchy levels. 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $1,414 $— $— $1,414 Decommissioning trust funds (a): Equity securities 17 — — 17 Debt securities 567 1,093 — 1,660 Common trusts (b) 2,741 Securitization recovery trust account 18 — — 18 Storm reserve escrow accounts 416 — — 416 Gas hedge contracts 1 — — 1 Financial transmission rights — — 32 32 $2,433 $1,093 $32 $6,299 Liabilities: Gas hedge contracts $7 $— $— $7 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $109 $— $— $109 Decommissioning trust funds (a): Equity securities 24 — — 24 Debt securities 534 1,122 — 1,656 Common trusts (b) 2,442 Securitization recovery trust account 13 — — 13 Storm reserve escrow accounts 402 — — 402 Gas hedge contracts 13 3 — 16 Financial transmission rights — — 19 19 $1,095 $1,125 $19 $4,681 Liabilities: Gas hedge contracts $25 $— $— $25 (a) The decommissioning trust funds hold equity and fixed income securities. Equity securities are invested to approximate the returns of major market indices. Fixed income securities are held in various governmental and corporate securities. See Note 9 to the financial statements herein for additional information on the investment portfolios. (b) Common trust funds are not publicly quoted and are valued by the fund administrators using net asset value as a practical expedient. Accordingly, these funds are not assigned a level in the fair value table. The fund administrator of these investments allows daily trading at the net asset value and trades settle at a later date. The following table sets forth a reconciliation of changes in the net assets for the fair value of financial transmission rights classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2023 and 2022: 2023 2022 (In Millions) Balance as of July 1, $40 $12 Total gains (losses) for the period Included as a regulatory liability/asset 40 39 Settlements (48) (30) Balance as of September 30, $32 $21 The following table sets forth a reconciliation of changes in the net assets for the fair value of financial transmission rights classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2023 and 2022: 2023 2022 (In Millions) Balance as of January 1, $19 $4 Total gains (losses) for the period Included as a regulatory liability/asset 67 91 Issuances of financial transmission rights 42 16 Settlements (96) (90) Balance as of September 30, $32 $21 The fair values of the Level 3 financial transmission rights are based on unobservable inputs calculated internally and verified against historical pricing data published by MISO. The following tables set forth, by level within the fair value hierarchy, the Registrant Subsidiaries’ assets and liabilities that are accounted for at fair value on a recurring basis as of September 30, 2023 and December 31, 2022. The assessment of the significance of a particular input to a fair value measurement requires judgment and may affect their placement within the fair value hierarchy levels. Entergy Arkansas 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $110.3 $— $— $110.3 Decommissioning trust funds (a): Equity securities 2.4 — — 2.4 Debt securities 128.8 342.1 — 470.9 Common trusts (b) 812.3 Financial transmission rights — — 11.6 11.6 $241.5 $342.1 $11.6 $1,407.5 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $3.4 $— $— $3.4 Decommissioning trust funds (a): Equity securities 4.5 — — 4.5 Debt securities 126.8 343.9 — 470.7 Common trusts (b) 724.7 Financial transmission rights — — 10.3 10.3 $134.7 $343.9 $10.3 $1,213.6 Entergy Louisiana 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $765.8 $— $— $765.8 Decommissioning trust funds (a): Equity securities 10.6 — — 10.6 Debt securities 243.3 493.5 — 736.8 Common trusts (b) 1,165.5 Storm reserve escrow account 303.9 — — 303.9 Gas hedge contracts 1.0 — — 1.0 Financial transmission rights — — 14.7 14.7 $1,324.6 $493.5 $14.7 $2,998.3 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $6.3 $— $— $6.3 Decommissioning trust funds (a): Equity securities 16.8 — — 16.8 Debt securities 209.4 515.7 — 725.1 Common trusts (b) 1,037.2 Storm reserve escrow account 293.4 — — 293.4 Gas hedge contracts 13.1 3.4 — 16.5 Financial transmission rights — — 7.3 7.3 $539.0 $519.1 $7.3 $2,102.6 Entergy Mississippi 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $10.3 $— $— $10.3 Storm reserve escrow account 34.7 — — 34.7 Financial transmission rights — — 1.1 1.1 $45.0 $— $1.1 $46.1 Liabilities: Gas hedge contracts $7.1 $— $— $7.1 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $17.0 $— $— $17.0 Storm reserve escrow account 33.5 — — 33.5 Financial transmission rights — — 0.6 0.6 $50.5 $— $0.6 $51.1 Liabilities: Gas hedge contracts $24.0 $— $— $24.0 Entergy New Orleans 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $114.4 $— $— $114.4 Securitization recovery trust account 5.7 — — 5.7 Storm reserve escrow account 77.7 — — 77.7 Financial transmission rights — — 1.3 1.3 $197.8 $— $1.3 $199.1 Liabilities: Gas hedge contracts $0.3 $— $— $0.3 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $4.4 $— $— $4.4 Securitization recovery trust account 2.2 — — 2.2 Storm reserve escrow account 75.0 — — 75.0 Financial transmission rights — — 0.8 0.8 $81.6 $— $0.8 $82.4 Liabilities: Gas hedge contracts $1.5 $— $— $1.5 Entergy Texas 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets : Temporary cash investments $249.6 $— $— $249.6 Securitization recovery trust account 12.3 — — 12.3 Financial transmission rights — — 3.3 3.3 $261.9 $— $3.3 $265.2 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets : Temporary cash investments $3.0 $— $— $3.0 Securitization recovery trust account 10.9 — — 10.9 Financial transmission rights — — 0.1 0.1 $13.9 $— $0.1 $14.0 System Energy 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $94.5 $— $— $94.5 Decommissioning trust funds (a): Equity securities 4.1 — — 4.1 Debt securities 195.5 257.3 — 452.8 Common trusts (b) 762.3 $294.1 $257.3 $— $1,313.7 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $2.9 $— $— $2.9 Decommissioning trust funds (a): Equity securities 2.8 — — 2.8 Debt securities 197.5 262.2 — 459.7 Common trusts (b) 680.4 $203.2 $262.2 $— $1,145.8 (a) The decommissioning trust funds hold equity and fixed income securities. Equity securities are invested to approximate the returns of major market indices. Fixed income securities are held in various governmental and corporate securities. See Note 9 to the financial statements herein for additional information on the investment portfolios. (b) Common trust funds are not publicly quoted and are valued by the fund administrators using net asset value as a practical expedient. Accordingly, these funds are not assigned a level in the fair value table. The fund administrator of these investments allows daily trading at the net asset value and trades settle at a later date. The following table sets forth a reconciliation of changes in the net assets for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2023. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of July 1, $19.6 $16.7 $1.2 $1.5 $1.2 Gains (losses) included as a regulatory liability/asset 2.2 16.3 6.5 2.2 12.5 Settlements (10.2) (18.3) (6.6) (2.4) (10.4) Balance as of September 30, $11.6 $14.7 $1.1 $1.3 $3.3 The following table sets forth a reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2022. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of July 1, $4.4 $4.7 $0.5 $0.6 $1.5 Gains (losses) included as a regulatory liability/asset 17.6 14.9 5.8 1.1 0.4 Settlements (12.4) (10.2) (4.8) (0.6) (2.3) Balance as of September 30, $9.6 $9.4 $1.5 $1.1 ($0.4) The following table sets forth a reconciliation of changes in the net assets for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2023. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of January 1, $10.3 $7.3 $0.6 $0.8 $0.1 Issuances of financial transmission rights 20.6 18.1 1.4 1.4 0.2 Gains (losses) included as a regulatory liability/asset (1.1) 36.0 10.2 3.9 17.5 Settlements (18.2) (46.7) (11.1) (4.8) (14.5) Balance as of September 30, $11.6 $14.7 $1.1 $1.3 $3.3 The following table sets forth a reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2022. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of January 1, $2.3 $0.6 $0.3 $0.1 $0.8 Issuances of financial transmission rights 5.4 5.3 0.8 0.8 3.9 Gains (losses) included as a regulatory liability/asset 37.7 39.2 8.4 3.2 2.1 Settlements (35.8) (35.7) (8.0) (3.0) (7.2) Balance as of September 30, $9.6 $9.4 $1.5 $1.1 ($0.4)

Decommissioning Trust Funds

Decommissioning Trust Funds	9 Months Ended
Decommissioning Trust Funds	Sep. 30, 2023
Decommissioning Trust Funds	DECOMMISSIONING TRUST FUNDS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, and System Energy) The NRC requires Entergy subsidiaries to maintain nuclear decommissioning trusts to fund the costs of decommissioning ANO 1, ANO 2, River Bend, Waterford 3, and Grand Gulf. Entergy’s nuclear decommissioning trust funds invest in equity securities, fixed-rate debt securities, and cash and cash equivalents. Entergy records decommissioning trust funds on the balance sheet at their fair value. Because of the ability of the Registrant Subsidiaries to recover decommissioning costs in rates and in accordance with the regulatory treatment for decommissioning trust funds, the Registrant Subsidiaries have recorded an offsetting amount of unrealized gains/(losses) on investment securities in other regulatory liabilities/assets. For the 30% interest in River Bend formerly owned by Cajun, Entergy Louisiana records an offsetting amount in other deferred credits for the unrealized trust earnings not currently expected to be needed to decommission the plant. Decommissioning trust funds for the Palisades non-utility nuclear plant did not meet the criteria for regulatory accounting treatment. Accordingly, unrealized gains/(losses) recorded on the equity securities in the trust funds were recognized in earnings. Unrealized gains recorded on the available-for-sale debt securities in the trust funds are recognized in the accumulated other comprehensive income component of shareholders’ equity. Unrealized losses (where cost exceeds fair market value) on the available-for-sale debt securities in the trust funds are also recorded in the accumulated other comprehensive income component of shareholders’ equity unless the unrealized loss is other than temporary and therefore recorded in earnings. Generally, Entergy records gains and losses on its debt and equity securities using the specific identification method to determine the cost basis of its securities. As discussed in Note 14 to the financial statements in the Form 10-K, in June 2022, Entergy completed the sale of Palisades to Holtec. As part of the transaction, Entergy transferred the Palisades decommissioning trust fund to Holtec. The disposition-date fair value of the decommissioning trust fund was approximately $552 million. The unrealized gains/(losses) recognized during the three and nine months ended September 30, 2023 on equity securities still held as of September 30, 2023 were ($99) million and $272 million, respectively. The equity securities are generally held in funds that are designed to approximate or somewhat exceed the return of the Standard & Poor’s 500 Index. A relatively small percentage of the equity securities are held in funds intended to replicate the return of the Wilshire 4500 Index or the Russell 3000 Index. The debt securities are generally held in individual government and credit issuances. The available-for-sale securities held as of September 30, 2023 and December 31, 2022 are summarized as follows: Fair Total Total (In Millions) 2023 Debt Securities $1,660 $1 $222 2022 Debt Securities $1,655 $4 $201 As of September 30, 2023 and December 31, 2022, there were no deferred taxes on unrealized gains/(losses). The amortized cost of available-for-sale debt securities was $1,881 million as of September 30, 2023 and $1,852 million as of December 31, 2022. As of September 30, 2023, available-for-sale debt securities had an average coupon rate of approximately 3.37%, an average duration of approximately 6.30 years, and an average maturity of approximately 10.71 years. The fair value and gross unrealized losses of available-for-sale debt securities, summarized by length of time that the securities had been in a continuous loss position, were as follows as of September 30, 2023 and December 31, 2022: September 30, 2023 December 31, 2022 Fair Gross Fair Gross (In Millions) Less than 12 months $585 $30 $840 $63 More than 12 months 1,010 192 666 138 Total $1,595 $222 $1,506 $201 The fair value of available-for-sale debt securities, summarized by contractual maturities, as of September 30, 2023 and December 31, 2022 were as follows: 2023 2022 (In Millions) Less than 1 year $80 $62 1 year - 5 years 499 520 5 years - 10 years 477 461 10 years - 15 years 108 117 15 years - 20 years 155 161 20 years+ 341 334 Total $1,660 $1,655 During the three months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $226 million and $119 million, respectively. During the three months ended September 30, 2023, there were no gross gains and $11 million in gross losses reclassified out of other regulatory liabilities/assets into earnings. During the three months ended September 30, 2022, there were gross gains of $0.2 million and gross losses of $8 million reclassified out of other comprehensive income or other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $486 million and $755 million, respectively. During the nine months ended September 30, 2023, there were $1 million in gross gains and $28 million in gross losses reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2022, there were gross gains of $2 million and gross losses of $36 million reclassified out of other comprehensive income or other regulatory liabilities/assets into earnings. Entergy Arkansas Entergy Arkansas holds equity securities and available-for-sale debt securities in nuclear decommissioning trust accounts. The available-for-sale securities held as of September 30, 2023 and December 31, 2022 are summarized as follows: Fair Total Total (In Millions) 2023 Debt Securities $470.9 $0.1 $78.1 2022 Debt Securities $470.7 $0.2 $69.3 The amortized cost of available-for-sale debt securities was $548.9 million as of September 30, 2023 and $539.8 million as of December 31, 2022. As of September 30, 2023, the available-for-sale debt securities had an average coupon rate of approximately 2.58%, an average duration of approximately 5.78 years, and an average maturity of approximately 7.35 years. The unrealized gains/(losses) recognized during the three and nine months ended September 30, 2023 on equity securities still held as of September 30, 2023 were ($29.3) million and $80 million, respectively. The equity securities are generally held in funds that are designed to approximate the return of the Standard & Poor’s 500 Index. A relatively small percentage of the equity securities are held in funds intended to replicate the return of the Wilshire 4500 Index. The fair value and gross unrealized losses of available-for-sale debt securities, summarized by length of time that the securities had been in a continuous loss position, were as follows as of September 30, 2023 and December 31, 2022: September 30, 2023 December 31, 2022 Fair Gross Fair Gross (In Millions) Less than 12 months $68.8 $4.3 $197.6 $18.8 More than 12 months 391.8 73.8 260.1 50.5 Total $460.6 $78.1 $457.7 $69.3 The fair value of available-for-sale debt securities, summarized by contractual maturities, as of September 30, 2023 and December 31, 2022 were as follows: 2023 2022 (In Millions) Less than 1 year $45.6 $21.2 1 year - 5 years 135.8 159.7 5 years - 10 years 189.8 191.7 10 years - 15 years 38.9 38.0 15 years - 20 years 42.2 42.6 20 years+ 18.6 17.5 Total $470.9 $470.7 During the three months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $1.8 million and $17.2 million, respectively. During the three months ended September 30, 2023, there were no gross gains and $0.1 million in gross losses reclassified out of other regulatory liabilities/assets into earnings. During the three months ended September 30, 2022, there were no gross gains and gross losses of $2 million reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $18.4 million and $33.1 million, respectively. During the nine months ended September 30, 2023, there were no gross gains and $1.8 million in gross losses reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2022, there were gross gains of $0.1 million and gross losses of $2.5 million reclassified out of other regulatory liabilities/assets into earnings. Entergy Louisiana Entergy Louisiana holds equity securities and available-for-sale debt securities in nuclear decommissioning trust accounts. The available-for-sale securities held as of September 30, 2023 and December 31, 2022 are summarized as follows: Fair Total Total (In Millions) 2023 Debt Securities $736.8 $1.3 $74.5 2022 Debt Securities $725.1 $3.5 $67.5 The amortized cost of available-for-sale debt securities was $809.9 million as of September 30, 2023 and $789.1 million as of December 31, 2022. As of September 30, 2023, the available-for-sale debt securities had an average coupon rate of approximately 3.87%, an average duration of approximately 6.72 years, and an average maturity of approximately 13.11 years. The unrealized gains/(losses) recognized during the three and nine months ended September 30, 2023 on equity securities still held as of September 30, 2023 were ($42.3) million and $117.2 million, respectively. The equity securities are generally held in funds that are designed to approximate the return of the Standard & Poor’s 500 Index. A relatively small percentage of the equity securities are held in funds intended to replicate the return of the Wilshire 4500 Index. The fair value and gross unrealized losses of available-for-sale debt securities, summarized by length of time that the securities had been in a continuous loss position, were as follows as of September 30, 2023 and December 31, 2022: September 30, 2023 December 31, 2022 Fair Gross Fair Gross (In Millions) Less than 12 months $339.7 $14.9 $409.9 $24.6 More than 12 months 354.9 59.6 207.5 42.9 Total $694.6 $74.5 $617.4 $67.5 The fair value of available-for-sale debt securities, summarized by contractual maturities, as of September 30, 2023 and December 31, 2022 were as follows: 2023 2022 (In Millions) Less than 1 year $31.9 $33.6 1 year - 5 years 164.6 159.1 5 years - 10 years 169.2 161.7 10 years - 15 years 64.2 67.1 15 years - 20 years 79.4 83.3 20 years+ 227.5 220.3 Total $736.8 $725.1 During the three months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale securities amounted to $148.1 million and $47.6 million, respectively. During the three months ended September 30, 2023, there were no gross gains and gross losses of $8.6 million reclassified out of other regulatory liabilities/assets into earnings. During the three months ended September 30, 2022, there were gross gains of $0.2 million and gross losses of $2.8 million reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $280.7 million and $288.5 million, respectively. During the nine months ended September 30, 2023, there were gross gains of $0.5 million and gross losses of $17.6 million reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2022, there were gross gains of $1.3 million and gross losses of $15 million reclassified out of other regulatory liabilities/assets into earnings. System Energy System Energy holds equity securities and available-for-sale debt securities in nuclear decommissioning trust accounts. The available-for-sale securities held as of September 30, 2023 and December 31, 2022 are summarized as follows: Fair Total Total (In Millions) 2023 Debt Securities $452.8 $0.1 $69.8 2022 Debt Securities $459.7 $0.7 $63.7 The amortized cost of available-for-sale debt securities was $522.6 million as of September 30, 2023 and $522.7 million as of December 31, 2022. As of September 30, 2023, the available-for-sale debt securities had an average coupon rate of approximately 3.36%, an average duration of approximately 6.15 years, and an average maturity of approximately 10.26 years. The unrealized gains/(losses) recognized during the three and nine months ended September 30, 2023 on equity securities still held as of September 30, 2023 were ($27.5) million and $75.2 million, respectively. The equity securities are generally held in funds that are designed to approximate the return of the Standard & Poor’s 500 Index. A relatively small percentage of the equity securities are held in funds intended to replicate the return of the Wilshire 4500 Index. The fair value and gross unrealized losses of available-for-sale debt securities, summarized by length of time that the securities had been in a continuous loss position, were as follows as of September 30, 2023 and December 31, 2022: September 30, 2023 December 31, 2022 Fair Gross Fair Gross (In Millions) Less than 12 months $176.1 $11.0 $231.9 $19.2 More than 12 months 263.0 58.8 198.0 44.5 Total $439.1 $69.8 $429.9 $63.7 The fair value of available-for-sale debt securities, summarized by contractual maturities, as of September 30, 2023 and December 31, 2022 were as follows: 2023 2022 (In Millions) Less than 1 year $2.7 $6.8 1 year - 5 years 198.9 201.7 5 years - 10 years 118.4 107.1 10 years - 15 years 4.7 11.7 15 years - 20 years 33.1 35.0 20 years+ 95.0 97.4 Total $452.8 $459.7 During the three months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $76.2 million and $54.6 million, respectively. During the three months ended September 30, 2023, there were no gross gains and $2.7 million in gross losses reclassified out of other regulatory liabilities/assets into earnings. During the three months ended September 30, 2022, there were gross gains of $0.02 million and gross losses of $3 million reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $187.3 million and $158.6 million, respectively. During the nine months ended September 30, 2023, there were no gross gains and $9.1 million in gross losses reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2022, there were gross gains of $0.2 million and gross losses of $8.3 million reclassified out of other regulatory liabilities/assets into earnings. Allowance for expected credit losses Entergy estimates the expected credit losses for its available-for-sale securities based on the current credit rating and remaining life of the securities. To the extent an individual security is determined to be uncollectible, it is written off against this allowance. Entergy’s available-for-sale securities are held in trusts managed by third parties who operate in accordance with agreements that define investment guidelines and place restrictions on the purchases and sales of investments. Specifically, available-for-sale securities are subject to credit worthiness restrictions, with requirements for both the average credit rating of the portfolio and minimum credit ratings for individual debt securities. Entergy did not have an allowance for expected credit losses related to available-for-sale securities as of September 30, 2023 and December 31, 2022. Entergy did not record any impairments of available-
Entergy Arkansas [Member]
Decommissioning Trust Funds	DECOMMISSIONING TRUST FUNDS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, and System Energy) The NRC requires Entergy subsidiaries to maintain nuclear decommissioning trusts to fund the costs of decommissioning ANO 1, ANO 2, River Bend, Waterford 3, and Grand Gulf. Entergy’s nuclear decommissioning trust funds invest in equity securities, fixed-rate debt securities, and cash and cash equivalents. Entergy records decommissioning trust funds on the balance sheet at their fair value. Because of the ability of the Registrant Subsidiaries to recover decommissioning costs in rates and in accordance with the regulatory treatment for decommissioning trust funds, the Registrant Subsidiaries have recorded an offsetting amount of unrealized gains/(losses) on investment securities in other regulatory liabilities/assets. For the 30% interest in River Bend formerly owned by Cajun, Entergy Louisiana records an offsetting amount in other deferred credits for the unrealized trust earnings not currently expected to be needed to decommission the plant. Decommissioning trust funds for the Palisades non-utility nuclear plant did not meet the criteria for regulatory accounting treatment. Accordingly, unrealized gains/(losses) recorded on the equity securities in the trust funds were recognized in earnings. Unrealized gains recorded on the available-for-sale debt securities in the trust funds are recognized in the accumulated other comprehensive income component of shareholders’ equity. Unrealized losses (where cost exceeds fair market value) on the available-for-sale debt securities in the trust funds are also recorded in the accumulated other comprehensive income component of shareholders’ equity unless the unrealized loss is other than temporary and therefore recorded in earnings. Generally, Entergy records gains and losses on its debt and equity securities using the specific identification method to determine the cost basis of its securities. As discussed in Note 14 to the financial statements in the Form 10-K, in June 2022, Entergy completed the sale of Palisades to Holtec. As part of the transaction, Entergy transferred the Palisades decommissioning trust fund to Holtec. The disposition-date fair value of the decommissioning trust fund was approximately $552 million. The unrealized gains/(losses) recognized during the three and nine months ended September 30, 2023 on equity securities still held as of September 30, 2023 were ($99) million and $272 million, respectively. The equity securities are generally held in funds that are designed to approximate or somewhat exceed the return of the Standard & Poor’s 500 Index. A relatively small percentage of the equity securities are held in funds intended to replicate the return of the Wilshire 4500 Index or the Russell 3000 Index. The debt securities are generally held in individual government and credit issuances. The available-for-sale securities held as of September 30, 2023 and December 31, 2022 are summarized as follows: Fair Total Total (In Millions) 2023 Debt Securities $1,660 $1 $222 2022 Debt Securities $1,655 $4 $201 As of September 30, 2023 and December 31, 2022, there were no deferred taxes on unrealized gains/(losses). The amortized cost of available-for-sale debt securities was $1,881 million as of September 30, 2023 and $1,852 million as of December 31, 2022. As of September 30, 2023, available-for-sale debt securities had an average coupon rate of approximately 3.37%, an average duration of approximately 6.30 years, and an average maturity of approximately 10.71 years. The fair value and gross unrealized losses of available-for-sale debt securities, summarized by length of time that the securities had been in a continuous loss position, were as follows as of September 30, 2023 and December 31, 2022: September 30, 2023 December 31, 2022 Fair Gross Fair Gross (In Millions) Less than 12 months $585 $30 $840 $63 More than 12 months 1,010 192 666 138 Total $1,595 $222 $1,506 $201 The fair value of available-for-sale debt securities, summarized by contractual maturities, as of September 30, 2023 and December 31, 2022 were as follows: 2023 2022 (In Millions) Less than 1 year $80 $62 1 year - 5 years 499 520 5 years - 10 years 477 461 10 years - 15 years 108 117 15 years - 20 years 155 161 20 years+ 341 334 Total $1,660 $1,655 During the three months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $226 million and $119 million, respectively. During the three months ended September 30, 2023, there were no gross gains and $11 million in gross losses reclassified out of other regulatory liabilities/assets into earnings. During the three months ended September 30, 2022, there were gross gains of $0.2 million and gross losses of $8 million reclassified out of other comprehensive income or other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $486 million and $755 million, respectively. During the nine months ended September 30, 2023, there were $1 million in gross gains and $28 million in gross losses reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2022, there were gross gains of $2 million and gross losses of $36 million reclassified out of other comprehensive income or other regulatory liabilities/assets into earnings. Entergy Arkansas Entergy Arkansas holds equity securities and available-for-sale debt securities in nuclear decommissioning trust accounts. The available-for-sale securities held as of September 30, 2023 and December 31, 2022 are summarized as follows: Fair Total Total (In Millions) 2023 Debt Securities $470.9 $0.1 $78.1 2022 Debt Securities $470.7 $0.2 $69.3 The amortized cost of available-for-sale debt securities was $548.9 million as of September 30, 2023 and $539.8 million as of December 31, 2022. As of September 30, 2023, the available-for-sale debt securities had an average coupon rate of approximately 2.58%, an average duration of approximately 5.78 years, and an average maturity of approximately 7.35 years. The unrealized gains/(losses) recognized during the three and nine months ended September 30, 2023 on equity securities still held as of September 30, 2023 were ($29.3) million and $80 million, respectively. The equity securities are generally held in funds that are designed to approximate the return of the Standard & Poor’s 500 Index. A relatively small percentage of the equity securities are held in funds intended to replicate the return of the Wilshire 4500 Index. The fair value and gross unrealized losses of available-for-sale debt securities, summarized by length of time that the securities had been in a continuous loss position, were as follows as of September 30, 2023 and December 31, 2022: September 30, 2023 December 31, 2022 Fair Gross Fair Gross (In Millions) Less than 12 months $68.8 $4.3 $197.6 $18.8 More than 12 months 391.8 73.8 260.1 50.5 Total $460.6 $78.1 $457.7 $69.3 The fair value of available-for-sale debt securities, summarized by contractual maturities, as of September 30, 2023 and December 31, 2022 were as follows: 2023 2022 (In Millions) Less than 1 year $45.6 $21.2 1 year - 5 years 135.8 159.7 5 years - 10 years 189.8 191.7 10 years - 15 years 38.9 38.0 15 years - 20 years 42.2 42.6 20 years+ 18.6 17.5 Total $470.9 $470.7 During the three months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $1.8 million and $17.2 million, respectively. During the three months ended September 30, 2023, there were no gross gains and $0.1 million in gross losses reclassified out of other regulatory liabilities/assets into earnings. During the three months ended September 30, 2022, there were no gross gains and gross losses of $2 million reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $18.4 million and $33.1 million, respectively. During the nine months ended September 30, 2023, there were no gross gains and $1.8 million in gross losses reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2022, there were gross gains of $0.1 million and gross losses of $2.5 million reclassified out of other regulatory liabilities/assets into earnings. Entergy Louisiana Entergy Louisiana holds equity securities and available-for-sale debt securities in nuclear decommissioning trust accounts. The available-for-sale securities held as of September 30, 2023 and December 31, 2022 are summarized as follows: Fair Total Total (In Millions) 2023 Debt Securities $736.8 $1.3 $74.5 2022 Debt Securities $725.1 $3.5 $67.5 The amortized cost of available-for-sale debt securities was $809.9 million as of September 30, 2023 and $789.1 million as of December 31, 2022. As of September 30, 2023, the available-for-sale debt securities had an average coupon rate of approximately 3.87%, an average duration of approximately 6.72 years, and an average maturity of approximately 13.11 years. The unrealized gains/(losses) recognized during the three and nine months ended September 30, 2023 on equity securities still held as of September 30, 2023 were ($42.3) million and $117.2 million, respectively. The equity securities are generally held in funds that are designed to approximate the return of the Standard & Poor’s 500 Index. A relatively small percentage of the equity securities are held in funds intended to replicate the return of the Wilshire 4500 Index. The fair value and gross unrealized losses of available-for-sale debt securities, summarized by length of time that the securities had been in a continuous loss position, were as follows as of September 30, 2023 and December 31, 2022: September 30, 2023 December 31, 2022 Fair Gross Fair Gross (In Millions) Less than 12 months $339.7 $14.9 $409.9 $24.6 More than 12 months 354.9 59.6 207.5 42.9 Total $694.6 $74.5 $617.4 $67.5 The fair value of available-for-sale debt securities, summarized by contractual maturities, as of September 30, 2023 and December 31, 2022 were as follows: 2023 2022 (In Millions) Less than 1 year $31.9 $33.6 1 year - 5 years 164.6 159.1 5 years - 10 years 169.2 161.7 10 years - 15 years 64.2 67.1 15 years - 20 years 79.4 83.3 20 years+ 227.5 220.3 Total $736.8 $725.1 During the three months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale securities amounted to $148.1 million and $47.6 million, respectively. During the three months ended September 30, 2023, there were no gross gains and gross losses of $8.6 million reclassified out of other regulatory liabilities/assets into earnings. During the three months ended September 30, 2022, there were gross gains of $0.2 million and gross losses of $2.8 million reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $280.7 million and $288.5 million, respectively. During the nine months ended September 30, 2023, there were gross gains of $0.5 million and gross losses of $17.6 million reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2022, there were gross gains of $1.3 million and gross losses of $15 million reclassified out of other regulatory liabilities/assets into earnings. System Energy System Energy holds equity securities and available-for-sale debt securities in nuclear decommissioning trust accounts. The available-for-sale securities held as of September 30, 2023 and December 31, 2022 are summarized as follows: Fair Total Total (In Millions) 2023 Debt Securities $452.8 $0.1 $69.8 2022 Debt Securities $459.7 $0.7 $63.7 The amortized cost of available-for-sale debt securities was $522.6 million as of September 30, 2023 and $522.7 million as of December 31, 2022. As of September 30, 2023, the available-for-sale debt securities had an average coupon rate of approximately 3.36%, an average duration of approximately 6.15 years, and an average maturity of approximately 10.26 years. The unrealized gains/(losses) recognized during the three and nine months ended September 30, 2023 on equity securities still held as of September 30, 2023 were ($27.5) million and $75.2 million, respectively. The equity securities are generally held in funds that are designed to approximate the return of the Standard & Poor’s 500 Index. A relatively small percentage of the equity securities are held in funds intended to replicate the return of the Wilshire 4500 Index. The fair value and gross unrealized losses of available-for-sale debt securities, summarized by length of time that the securities had been in a continuous loss position, were as follows as of September 30, 2023 and December 31, 2022: September 30, 2023 December 31, 2022 Fair Gross Fair Gross (In Millions) Less than 12 months $176.1 $11.0 $231.9 $19.2 More than 12 months 263.0 58.8 198.0 44.5 Total $439.1 $69.8 $429.9 $63.7 The fair value of available-for-sale debt securities, summarized by contractual maturities, as of September 30, 2023 and December 31, 2022 were as follows: 2023 2022 (In Millions) Less than 1 year $2.7 $6.8 1 year - 5 years 198.9 201.7 5 years - 10 years 118.4 107.1 10 years - 15 years 4.7 11.7 15 years - 20 years 33.1 35.0 20 years+ 95.0 97.4 Total $452.8 $459.7 During the three months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $76.2 million and $54.6 million, respectively. During the three months ended September 30, 2023, there were no gross gains and $2.7 million in gross losses reclassified out of other regulatory liabilities/assets into earnings. During the three months ended September 30, 2022, there were gross gains of $0.02 million and gross losses of $3 million reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $187.3 million and $158.6 million, respectively. During the nine months ended September 30, 2023, there were no gross gains and $9.1 million in gross losses reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2022, there were gross gains of $0.2 million and gross losses of $8.3 million reclassified out of other regulatory liabilities/assets into earnings. Allowance for expected credit losses Entergy estimates the expected credit losses for its available-for-sale securities based on the current credit rating and remaining life of the securities. To the extent an individual security is determined to be uncollectible, it is written off against this allowance. Entergy’s available-for-sale securities are held in trusts managed by third parties who operate in accordance with agreements that define investment guidelines and place restrictions on the purchases and sales of investments. Specifically, available-for-sale securities are subject to credit worthiness restrictions, with requirements for both the average credit rating of the portfolio and minimum credit ratings for individual debt securities. Entergy did not have an allowance for expected credit losses related to available-for-sale securities as of September 30, 2023 and December 31, 2022. Entergy did not record any impairments of available-
Entergy Louisiana [Member]
Decommissioning Trust Funds	DECOMMISSIONING TRUST FUNDS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, and System Energy) The NRC requires Entergy subsidiaries to maintain nuclear decommissioning trusts to fund the costs of decommissioning ANO 1, ANO 2, River Bend, Waterford 3, and Grand Gulf. Entergy’s nuclear decommissioning trust funds invest in equity securities, fixed-rate debt securities, and cash and cash equivalents. Entergy records decommissioning trust funds on the balance sheet at their fair value. Because of the ability of the Registrant Subsidiaries to recover decommissioning costs in rates and in accordance with the regulatory treatment for decommissioning trust funds, the Registrant Subsidiaries have recorded an offsetting amount of unrealized gains/(losses) on investment securities in other regulatory liabilities/assets. For the 30% interest in River Bend formerly owned by Cajun, Entergy Louisiana records an offsetting amount in other deferred credits for the unrealized trust earnings not currently expected to be needed to decommission the plant. Decommissioning trust funds for the Palisades non-utility nuclear plant did not meet the criteria for regulatory accounting treatment. Accordingly, unrealized gains/(losses) recorded on the equity securities in the trust funds were recognized in earnings. Unrealized gains recorded on the available-for-sale debt securities in the trust funds are recognized in the accumulated other comprehensive income component of shareholders’ equity. Unrealized losses (where cost exceeds fair market value) on the available-for-sale debt securities in the trust funds are also recorded in the accumulated other comprehensive income component of shareholders’ equity unless the unrealized loss is other than temporary and therefore recorded in earnings. Generally, Entergy records gains and losses on its debt and equity securities using the specific identification method to determine the cost basis of its securities. As discussed in Note 14 to the financial statements in the Form 10-K, in June 2022, Entergy completed the sale of Palisades to Holtec. As part of the transaction, Entergy transferred the Palisades decommissioning trust fund to Holtec. The disposition-date fair value of the decommissioning trust fund was approximately $552 million. The unrealized gains/(losses) recognized during the three and nine months ended September 30, 2023 on equity securities still held as of September 30, 2023 were ($99) million and $272 million, respectively. The equity securities are generally held in funds that are designed to approximate or somewhat exceed the return of the Standard & Poor’s 500 Index. A relatively small percentage of the equity securities are held in funds intended to replicate the return of the Wilshire 4500 Index or the Russell 3000 Index. The debt securities are generally held in individual government and credit issuances. The available-for-sale securities held as of September 30, 2023 and December 31, 2022 are summarized as follows: Fair Total Total (In Millions) 2023 Debt Securities $1,660 $1 $222 2022 Debt Securities $1,655 $4 $201 As of September 30, 2023 and December 31, 2022, there were no deferred taxes on unrealized gains/(losses). The amortized cost of available-for-sale debt securities was $1,881 million as of September 30, 2023 and $1,852 million as of December 31, 2022. As of September 30, 2023, available-for-sale debt securities had an average coupon rate of approximately 3.37%, an average duration of approximately 6.30 years, and an average maturity of approximately 10.71 years. The fair value and gross unrealized losses of available-for-sale debt securities, summarized by length of time that the securities had been in a continuous loss position, were as follows as of September 30, 2023 and December 31, 2022: September 30, 2023 December 31, 2022 Fair Gross Fair Gross (In Millions) Less than 12 months $585 $30 $840 $63 More than 12 months 1,010 192 666 138 Total $1,595 $222 $1,506 $201 The fair value of available-for-sale debt securities, summarized by contractual maturities, as of September 30, 2023 and December 31, 2022 were as follows: 2023 2022 (In Millions) Less than 1 year $80 $62 1 year - 5 years 499 520 5 years - 10 years 477 461 10 years - 15 years 108 117 15 years - 20 years 155 161 20 years+ 341 334 Total $1,660 $1,655 During the three months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $226 million and $119 million, respectively. During the three months ended September 30, 2023, there were no gross gains and $11 million in gross losses reclassified out of other regulatory liabilities/assets into earnings. During the three months ended September 30, 2022, there were gross gains of $0.2 million and gross losses of $8 million reclassified out of other comprehensive income or other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $486 million and $755 million, respectively. During the nine months ended September 30, 2023, there were $1 million in gross gains and $28 million in gross losses reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2022, there were gross gains of $2 million and gross losses of $36 million reclassified out of other comprehensive income or other regulatory liabilities/assets into earnings. Entergy Arkansas Entergy Arkansas holds equity securities and available-for-sale debt securities in nuclear decommissioning trust accounts. The available-for-sale securities held as of September 30, 2023 and December 31, 2022 are summarized as follows: Fair Total Total (In Millions) 2023 Debt Securities $470.9 $0.1 $78.1 2022 Debt Securities $470.7 $0.2 $69.3 The amortized cost of available-for-sale debt securities was $548.9 million as of September 30, 2023 and $539.8 million as of December 31, 2022. As of September 30, 2023, the available-for-sale debt securities had an average coupon rate of approximately 2.58%, an average duration of approximately 5.78 years, and an average maturity of approximately 7.35 years. The unrealized gains/(losses) recognized during the three and nine months ended September 30, 2023 on equity securities still held as of September 30, 2023 were ($29.3) million and $80 million, respectively. The equity securities are generally held in funds that are designed to approximate the return of the Standard & Poor’s 500 Index. A relatively small percentage of the equity securities are held in funds intended to replicate the return of the Wilshire 4500 Index. The fair value and gross unrealized losses of available-for-sale debt securities, summarized by length of time that the securities had been in a continuous loss position, were as follows as of September 30, 2023 and December 31, 2022: September 30, 2023 December 31, 2022 Fair Gross Fair Gross (In Millions) Less than 12 months $68.8 $4.3 $197.6 $18.8 More than 12 months 391.8 73.8 260.1 50.5 Total $460.6 $78.1 $457.7 $69.3 The fair value of available-for-sale debt securities, summarized by contractual maturities, as of September 30, 2023 and December 31, 2022 were as follows: 2023 2022 (In Millions) Less than 1 year $45.6 $21.2 1 year - 5 years 135.8 159.7 5 years - 10 years 189.8 191.7 10 years - 15 years 38.9 38.0 15 years - 20 years 42.2 42.6 20 years+ 18.6 17.5 Total $470.9 $470.7 During the three months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $1.8 million and $17.2 million, respectively. During the three months ended September 30, 2023, there were no gross gains and $0.1 million in gross losses reclassified out of other regulatory liabilities/assets into earnings. During the three months ended September 30, 2022, there were no gross gains and gross losses of $2 million reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $18.4 million and $33.1 million, respectively. During the nine months ended September 30, 2023, there were no gross gains and $1.8 million in gross losses reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2022, there were gross gains of $0.1 million and gross losses of $2.5 million reclassified out of other regulatory liabilities/assets into earnings. Entergy Louisiana Entergy Louisiana holds equity securities and available-for-sale debt securities in nuclear decommissioning trust accounts. The available-for-sale securities held as of September 30, 2023 and December 31, 2022 are summarized as follows: Fair Total Total (In Millions) 2023 Debt Securities $736.8 $1.3 $74.5 2022 Debt Securities $725.1 $3.5 $67.5 The amortized cost of available-for-sale debt securities was $809.9 million as of September 30, 2023 and $789.1 million as of December 31, 2022. As of September 30, 2023, the available-for-sale debt securities had an average coupon rate of approximately 3.87%, an average duration of approximately 6.72 years, and an average maturity of approximately 13.11 years. The unrealized gains/(losses) recognized during the three and nine months ended September 30, 2023 on equity securities still held as of September 30, 2023 were ($42.3) million and $117.2 million, respectively. The equity securities are generally held in funds that are designed to approximate the return of the Standard & Poor’s 500 Index. A relatively small percentage of the equity securities are held in funds intended to replicate the return of the Wilshire 4500 Index. The fair value and gross unrealized losses of available-for-sale debt securities, summarized by length of time that the securities had been in a continuous loss position, were as follows as of September 30, 2023 and December 31, 2022: September 30, 2023 December 31, 2022 Fair Gross Fair Gross (In Millions) Less than 12 months $339.7 $14.9 $409.9 $24.6 More than 12 months 354.9 59.6 207.5 42.9 Total $694.6 $74.5 $617.4 $67.5 The fair value of available-for-sale debt securities, summarized by contractual maturities, as of September 30, 2023 and December 31, 2022 were as follows: 2023 2022 (In Millions) Less than 1 year $31.9 $33.6 1 year - 5 years 164.6 159.1 5 years - 10 years 169.2 161.7 10 years - 15 years 64.2 67.1 15 years - 20 years 79.4 83.3 20 years+ 227.5 220.3 Total $736.8 $725.1 During the three months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale securities amounted to $148.1 million and $47.6 million, respectively. During the three months ended September 30, 2023, there were no gross gains and gross losses of $8.6 million reclassified out of other regulatory liabilities/assets into earnings. During the three months ended September 30, 2022, there were gross gains of $0.2 million and gross losses of $2.8 million reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $280.7 million and $288.5 million, respectively. During the nine months ended September 30, 2023, there were gross gains of $0.5 million and gross losses of $17.6 million reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2022, there were gross gains of $1.3 million and gross losses of $15 million reclassified out of other regulatory liabilities/assets into earnings. System Energy System Energy holds equity securities and available-for-sale debt securities in nuclear decommissioning trust accounts. The available-for-sale securities held as of September 30, 2023 and December 31, 2022 are summarized as follows: Fair Total Total (In Millions) 2023 Debt Securities $452.8 $0.1 $69.8 2022 Debt Securities $459.7 $0.7 $63.7 The amortized cost of available-for-sale debt securities was $522.6 million as of September 30, 2023 and $522.7 million as of December 31, 2022. As of September 30, 2023, the available-for-sale debt securities had an average coupon rate of approximately 3.36%, an average duration of approximately 6.15 years, and an average maturity of approximately 10.26 years. The unrealized gains/(losses) recognized during the three and nine months ended September 30, 2023 on equity securities still held as of September 30, 2023 were ($27.5) million and $75.2 million, respectively. The equity securities are generally held in funds that are designed to approximate the return of the Standard & Poor’s 500 Index. A relatively small percentage of the equity securities are held in funds intended to replicate the return of the Wilshire 4500 Index. The fair value and gross unrealized losses of available-for-sale debt securities, summarized by length of time that the securities had been in a continuous loss position, were as follows as of September 30, 2023 and December 31, 2022: September 30, 2023 December 31, 2022 Fair Gross Fair Gross (In Millions) Less than 12 months $176.1 $11.0 $231.9 $19.2 More than 12 months 263.0 58.8 198.0 44.5 Total $439.1 $69.8 $429.9 $63.7 The fair value of available-for-sale debt securities, summarized by contractual maturities, as of September 30, 2023 and December 31, 2022 were as follows: 2023 2022 (In Millions) Less than 1 year $2.7 $6.8 1 year - 5 years 198.9 201.7 5 years - 10 years 118.4 107.1 10 years - 15 years 4.7 11.7 15 years - 20 years 33.1 35.0 20 years+ 95.0 97.4 Total $452.8 $459.7 During the three months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $76.2 million and $54.6 million, respectively. During the three months ended September 30, 2023, there were no gross gains and $2.7 million in gross losses reclassified out of other regulatory liabilities/assets into earnings. During the three months ended September 30, 2022, there were gross gains of $0.02 million and gross losses of $3 million reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $187.3 million and $158.6 million, respectively. During the nine months ended September 30, 2023, there were no gross gains and $9.1 million in gross losses reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2022, there were gross gains of $0.2 million and gross losses of $8.3 million reclassified out of other regulatory liabilities/assets into earnings. Allowance for expected credit losses Entergy estimates the expected credit losses for its available-for-sale securities based on the current credit rating and remaining life of the securities. To the extent an individual security is determined to be uncollectible, it is written off against this allowance. Entergy’s available-for-sale securities are held in trusts managed by third parties who operate in accordance with agreements that define investment guidelines and place restrictions on the purchases and sales of investments. Specifically, available-for-sale securities are subject to credit worthiness restrictions, with requirements for both the average credit rating of the portfolio and minimum credit ratings for individual debt securities. Entergy did not have an allowance for expected credit losses related to available-for-sale securities as of September 30, 2023 and December 31, 2022. Entergy did not record any impairments of available-
System Energy [Member]
Decommissioning Trust Funds	DECOMMISSIONING TRUST FUNDS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, and System Energy) The NRC requires Entergy subsidiaries to maintain nuclear decommissioning trusts to fund the costs of decommissioning ANO 1, ANO 2, River Bend, Waterford 3, and Grand Gulf. Entergy’s nuclear decommissioning trust funds invest in equity securities, fixed-rate debt securities, and cash and cash equivalents. Entergy records decommissioning trust funds on the balance sheet at their fair value. Because of the ability of the Registrant Subsidiaries to recover decommissioning costs in rates and in accordance with the regulatory treatment for decommissioning trust funds, the Registrant Subsidiaries have recorded an offsetting amount of unrealized gains/(losses) on investment securities in other regulatory liabilities/assets. For the 30% interest in River Bend formerly owned by Cajun, Entergy Louisiana records an offsetting amount in other deferred credits for the unrealized trust earnings not currently expected to be needed to decommission the plant. Decommissioning trust funds for the Palisades non-utility nuclear plant did not meet the criteria for regulatory accounting treatment. Accordingly, unrealized gains/(losses) recorded on the equity securities in the trust funds were recognized in earnings. Unrealized gains recorded on the available-for-sale debt securities in the trust funds are recognized in the accumulated other comprehensive income component of shareholders’ equity. Unrealized losses (where cost exceeds fair market value) on the available-for-sale debt securities in the trust funds are also recorded in the accumulated other comprehensive income component of shareholders’ equity unless the unrealized loss is other than temporary and therefore recorded in earnings. Generally, Entergy records gains and losses on its debt and equity securities using the specific identification method to determine the cost basis of its securities. As discussed in Note 14 to the financial statements in the Form 10-K, in June 2022, Entergy completed the sale of Palisades to Holtec. As part of the transaction, Entergy transferred the Palisades decommissioning trust fund to Holtec. The disposition-date fair value of the decommissioning trust fund was approximately $552 million. The unrealized gains/(losses) recognized during the three and nine months ended September 30, 2023 on equity securities still held as of September 30, 2023 were ($99) million and $272 million, respectively. The equity securities are generally held in funds that are designed to approximate or somewhat exceed the return of the Standard & Poor’s 500 Index. A relatively small percentage of the equity securities are held in funds intended to replicate the return of the Wilshire 4500 Index or the Russell 3000 Index. The debt securities are generally held in individual government and credit issuances. The available-for-sale securities held as of September 30, 2023 and December 31, 2022 are summarized as follows: Fair Total Total (In Millions) 2023 Debt Securities $1,660 $1 $222 2022 Debt Securities $1,655 $4 $201 As of September 30, 2023 and December 31, 2022, there were no deferred taxes on unrealized gains/(losses). The amortized cost of available-for-sale debt securities was $1,881 million as of September 30, 2023 and $1,852 million as of December 31, 2022. As of September 30, 2023, available-for-sale debt securities had an average coupon rate of approximately 3.37%, an average duration of approximately 6.30 years, and an average maturity of approximately 10.71 years. The fair value and gross unrealized losses of available-for-sale debt securities, summarized by length of time that the securities had been in a continuous loss position, were as follows as of September 30, 2023 and December 31, 2022: September 30, 2023 December 31, 2022 Fair Gross Fair Gross (In Millions) Less than 12 months $585 $30 $840 $63 More than 12 months 1,010 192 666 138 Total $1,595 $222 $1,506 $201 The fair value of available-for-sale debt securities, summarized by contractual maturities, as of September 30, 2023 and December 31, 2022 were as follows: 2023 2022 (In Millions) Less than 1 year $80 $62 1 year - 5 years 499 520 5 years - 10 years 477 461 10 years - 15 years 108 117 15 years - 20 years 155 161 20 years+ 341 334 Total $1,660 $1,655 During the three months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $226 million and $119 million, respectively. During the three months ended September 30, 2023, there were no gross gains and $11 million in gross losses reclassified out of other regulatory liabilities/assets into earnings. During the three months ended September 30, 2022, there were gross gains of $0.2 million and gross losses of $8 million reclassified out of other comprehensive income or other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $486 million and $755 million, respectively. During the nine months ended September 30, 2023, there were $1 million in gross gains and $28 million in gross losses reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2022, there were gross gains of $2 million and gross losses of $36 million reclassified out of other comprehensive income or other regulatory liabilities/assets into earnings. Entergy Arkansas Entergy Arkansas holds equity securities and available-for-sale debt securities in nuclear decommissioning trust accounts. The available-for-sale securities held as of September 30, 2023 and December 31, 2022 are summarized as follows: Fair Total Total (In Millions) 2023 Debt Securities $470.9 $0.1 $78.1 2022 Debt Securities $470.7 $0.2 $69.3 The amortized cost of available-for-sale debt securities was $548.9 million as of September 30, 2023 and $539.8 million as of December 31, 2022. As of September 30, 2023, the available-for-sale debt securities had an average coupon rate of approximately 2.58%, an average duration of approximately 5.78 years, and an average maturity of approximately 7.35 years. The unrealized gains/(losses) recognized during the three and nine months ended September 30, 2023 on equity securities still held as of September 30, 2023 were ($29.3) million and $80 million, respectively. The equity securities are generally held in funds that are designed to approximate the return of the Standard & Poor’s 500 Index. A relatively small percentage of the equity securities are held in funds intended to replicate the return of the Wilshire 4500 Index. The fair value and gross unrealized losses of available-for-sale debt securities, summarized by length of time that the securities had been in a continuous loss position, were as follows as of September 30, 2023 and December 31, 2022: September 30, 2023 December 31, 2022 Fair Gross Fair Gross (In Millions) Less than 12 months $68.8 $4.3 $197.6 $18.8 More than 12 months 391.8 73.8 260.1 50.5 Total $460.6 $78.1 $457.7 $69.3 The fair value of available-for-sale debt securities, summarized by contractual maturities, as of September 30, 2023 and December 31, 2022 were as follows: 2023 2022 (In Millions) Less than 1 year $45.6 $21.2 1 year - 5 years 135.8 159.7 5 years - 10 years 189.8 191.7 10 years - 15 years 38.9 38.0 15 years - 20 years 42.2 42.6 20 years+ 18.6 17.5 Total $470.9 $470.7 During the three months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $1.8 million and $17.2 million, respectively. During the three months ended September 30, 2023, there were no gross gains and $0.1 million in gross losses reclassified out of other regulatory liabilities/assets into earnings. During the three months ended September 30, 2022, there were no gross gains and gross losses of $2 million reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $18.4 million and $33.1 million, respectively. During the nine months ended September 30, 2023, there were no gross gains and $1.8 million in gross losses reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2022, there were gross gains of $0.1 million and gross losses of $2.5 million reclassified out of other regulatory liabilities/assets into earnings. Entergy Louisiana Entergy Louisiana holds equity securities and available-for-sale debt securities in nuclear decommissioning trust accounts. The available-for-sale securities held as of September 30, 2023 and December 31, 2022 are summarized as follows: Fair Total Total (In Millions) 2023 Debt Securities $736.8 $1.3 $74.5 2022 Debt Securities $725.1 $3.5 $67.5 The amortized cost of available-for-sale debt securities was $809.9 million as of September 30, 2023 and $789.1 million as of December 31, 2022. As of September 30, 2023, the available-for-sale debt securities had an average coupon rate of approximately 3.87%, an average duration of approximately 6.72 years, and an average maturity of approximately 13.11 years. The unrealized gains/(losses) recognized during the three and nine months ended September 30, 2023 on equity securities still held as of September 30, 2023 were ($42.3) million and $117.2 million, respectively. The equity securities are generally held in funds that are designed to approximate the return of the Standard & Poor’s 500 Index. A relatively small percentage of the equity securities are held in funds intended to replicate the return of the Wilshire 4500 Index. The fair value and gross unrealized losses of available-for-sale debt securities, summarized by length of time that the securities had been in a continuous loss position, were as follows as of September 30, 2023 and December 31, 2022: September 30, 2023 December 31, 2022 Fair Gross Fair Gross (In Millions) Less than 12 months $339.7 $14.9 $409.9 $24.6 More than 12 months 354.9 59.6 207.5 42.9 Total $694.6 $74.5 $617.4 $67.5 The fair value of available-for-sale debt securities, summarized by contractual maturities, as of September 30, 2023 and December 31, 2022 were as follows: 2023 2022 (In Millions) Less than 1 year $31.9 $33.6 1 year - 5 years 164.6 159.1 5 years - 10 years 169.2 161.7 10 years - 15 years 64.2 67.1 15 years - 20 years 79.4 83.3 20 years+ 227.5 220.3 Total $736.8 $725.1 During the three months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale securities amounted to $148.1 million and $47.6 million, respectively. During the three months ended September 30, 2023, there were no gross gains and gross losses of $8.6 million reclassified out of other regulatory liabilities/assets into earnings. During the three months ended September 30, 2022, there were gross gains of $0.2 million and gross losses of $2.8 million reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $280.7 million and $288.5 million, respectively. During the nine months ended September 30, 2023, there were gross gains of $0.5 million and gross losses of $17.6 million reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2022, there were gross gains of $1.3 million and gross losses of $15 million reclassified out of other regulatory liabilities/assets into earnings. System Energy System Energy holds equity securities and available-for-sale debt securities in nuclear decommissioning trust accounts. The available-for-sale securities held as of September 30, 2023 and December 31, 2022 are summarized as follows: Fair Total Total (In Millions) 2023 Debt Securities $452.8 $0.1 $69.8 2022 Debt Securities $459.7 $0.7 $63.7 The amortized cost of available-for-sale debt securities was $522.6 million as of September 30, 2023 and $522.7 million as of December 31, 2022. As of September 30, 2023, the available-for-sale debt securities had an average coupon rate of approximately 3.36%, an average duration of approximately 6.15 years, and an average maturity of approximately 10.26 years. The unrealized gains/(losses) recognized during the three and nine months ended September 30, 2023 on equity securities still held as of September 30, 2023 were ($27.5) million and $75.2 million, respectively. The equity securities are generally held in funds that are designed to approximate the return of the Standard & Poor’s 500 Index. A relatively small percentage of the equity securities are held in funds intended to replicate the return of the Wilshire 4500 Index. The fair value and gross unrealized losses of available-for-sale debt securities, summarized by length of time that the securities had been in a continuous loss position, were as follows as of September 30, 2023 and December 31, 2022: September 30, 2023 December 31, 2022 Fair Gross Fair Gross (In Millions) Less than 12 months $176.1 $11.0 $231.9 $19.2 More than 12 months 263.0 58.8 198.0 44.5 Total $439.1 $69.8 $429.9 $63.7 The fair value of available-for-sale debt securities, summarized by contractual maturities, as of September 30, 2023 and December 31, 2022 were as follows: 2023 2022 (In Millions) Less than 1 year $2.7 $6.8 1 year - 5 years 198.9 201.7 5 years - 10 years 118.4 107.1 10 years - 15 years 4.7 11.7 15 years - 20 years 33.1 35.0 20 years+ 95.0 97.4 Total $452.8 $459.7 During the three months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $76.2 million and $54.6 million, respectively. During the three months ended September 30, 2023, there were no gross gains and $2.7 million in gross losses reclassified out of other regulatory liabilities/assets into earnings. During the three months ended September 30, 2022, there were gross gains of $0.02 million and gross losses of $3 million reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2023 and 2022, proceeds from the dispositions of available-for-sale debt securities amounted to $187.3 million and $158.6 million, respectively. During the nine months ended September 30, 2023, there were no gross gains and $9.1 million in gross losses reclassified out of other regulatory liabilities/assets into earnings. During the nine months ended September 30, 2022, there were gross gains of $0.2 million and gross losses of $8.3 million reclassified out of other regulatory liabilities/assets into earnings. Allowance for expected credit losses Entergy estimates the expected credit losses for its available-for-sale securities based on the current credit rating and remaining life of the securities. To the extent an individual security is determined to be uncollectible, it is written off against this allowance. Entergy’s available-for-sale securities are held in trusts managed by third parties who operate in accordance with agreements that define investment guidelines and place restrictions on the purchases and sales of investments. Specifically, available-for-sale securities are subject to credit worthiness restrictions, with requirements for both the average credit rating of the portfolio and minimum credit ratings for individual debt securities. Entergy did not have an allowance for expected credit losses related to available-for-sale securities as of September 30, 2023 and December 31, 2022. Entergy did not record any impairments of available-

Income Taxes

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2023
Income Taxes	INCOME TAXES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) See “ Income Tax Audits ” and “ Other Tax Matters ” in Note 3 to the financial statements in the Form 10-K for a discussion of income tax audits, the Tax Cuts and Jobs Act, and other income tax matters involving Entergy. The following are updates to that discussion. Tax Cuts and Jobs Act During the second quarter 2018, the Registrant Subsidiaries began returning unprotected excess accumulated deferred income taxes, associated with the effects of the Tax Cuts and Jobs Act, to their customers through rate riders and other means approved by their respective regulatory authorities. Return of the unprotected excess accumulated deferred income taxes results in a reduction in the regulatory liability for income taxes and a corresponding reduction in income tax expense. This manner of regulatory accounting affects the effective tax rate for the period as compared to the statutory tax rate. There was no return of unprotected excess accumulated deferred income taxes for Entergy or the Registrant Subsidiaries for the three months ended September 30, 2023 or for the nine months ended September 30, 2023. For the three months ended September 30, 2022, the return of unprotected excess accumulated deferred income taxes reduced the regulatory liability for income taxes by $16 million for Entergy, including $6 million for Entergy Louisiana and $10 million for Entergy Texas. For the nine months ended September 30, 2022, the return of unprotected excess accumulated deferred income taxes reduced the regulatory liability for income taxes by $50 million for Entergy, including $25 million for Entergy Louisiana, $1 million for Entergy New Orleans, and $24 million for Entergy Texas. Income Tax Audits Entergy and the Registrant Subsidiaries anticipate the resolution of the IRS 2016-2018 audit and expect to record the effects of the adjustments associated with such audit in the fourth quarter of 2023. As described more fully in Note 3 to the financial statements in the Form 10-K, the resolution of audit issues could result in significant changes to the amounts of unrecognized tax benefits in the fourth quarter of 2023. In 2018, Entergy Arkansas adopted a new method of accounting for income tax return purposes in which nuclear decommissioning liabilities are treated as production costs of electricity includable in cost of goods sold. Entergy Arkansas anticipates that the position will be resolved with the IRS upon conclusion of the audit. Entergy, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy New Orleans anticipate resolving with the IRS the mark-to-market income tax treatment for various wholesale electric power purchase and sale agreements. Also included in this IRS audit is the income tax treatment of the 2018 restructuring of Entergy Arkansas. Entergy Arkansas anticipates resolving this tax treatment with the IRS upon conclusion of the audit. Other Tax Matters Act 293 Securitization As described in Note 2 to the financial statements herein, Entergy Louisiana implemented a securitization authorized under Act 293 of the Louisiana Legislature’s Regular Session of 2021 in the first quarter 2023. Act 293 provides that the LURC contribute the net bond proceeds to a LURC-sponsored trust. Over the 15-year term of the Act 293 bonds, the storm trust II will make distributions to Entergy Louisiana, a beneficiary of the storm trust II, that will not be taxable to Entergy Louisiana. Additionally, Entergy Louisiana will not include the receipt of the system restoration charges in taxable income because the right to receive the system restoration charges has been granted directly to the LURC, and Entergy Louisiana only acts as an agent to collect those charges on behalf of the LURC. Accordingly, the securitization provides for a tax accounting permanent difference resulting in a net reduction of income tax expense of approximately $133 million, after taking into account a provision for uncertain tax positions, by Entergy Louisiana. Entergy’s recognition of reduced income tax expense was offset by other tax charges resulting in a net reduction of income tax expense of $129 million, after taking into account a provision for uncertain tax positions. I n recognition of its obligations related to an LPSC ancillary order issued as part of the securitization regulatory proceeding, Entergy Louisiana recorded in first quarter 2023 a $103 million ($76 million net-of-tax) regulatory charge and a corresponding regulatory liability to reflect its obligation to share the benefits of the securitization with its customers. See Note 2 to the financial statements herein for discussion of the Entergy Louisiana March 2023 storm cost securitization. Arkansas Corporate Income Tax Rate Changes In April 2023, Arkansas Act 532 reduced the Arkansas corporate income tax rate from 5.3% to 5.1%. As a result of the rate reduction, Entergy Arkansas accrued a regulatory liability for income taxes of approximately $8 million in second quarter 2023, including a gross-up for the treatment of income taxes in Entergy Arkansas’s retail and wholesale ratemaking formulas. In September 2023, Arkansas Act 6 reduced the Arkansas corporate income tax rate from 5.1% to 4.8%, which will be effective January 1, 2024. As a result of the rate reduction, Entergy Arkansas accrued an additional regulatory liability for income taxes of approximately $14 million in third quarter 2023, including a gross-up for the treatment of income taxes in Entergy Arkansas’s retail and wholesale ratemaking formulas.
Entergy Arkansas [Member]
Income Taxes	INCOME TAXES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) See “ Income Tax Audits ” and “ Other Tax Matters ” in Note 3 to the financial statements in the Form 10-K for a discussion of income tax audits, the Tax Cuts and Jobs Act, and other income tax matters involving Entergy. The following are updates to that discussion. Tax Cuts and Jobs Act During the second quarter 2018, the Registrant Subsidiaries began returning unprotected excess accumulated deferred income taxes, associated with the effects of the Tax Cuts and Jobs Act, to their customers through rate riders and other means approved by their respective regulatory authorities. Return of the unprotected excess accumulated deferred income taxes results in a reduction in the regulatory liability for income taxes and a corresponding reduction in income tax expense. This manner of regulatory accounting affects the effective tax rate for the period as compared to the statutory tax rate. There was no return of unprotected excess accumulated deferred income taxes for Entergy or the Registrant Subsidiaries for the three months ended September 30, 2023 or for the nine months ended September 30, 2023. For the three months ended September 30, 2022, the return of unprotected excess accumulated deferred income taxes reduced the regulatory liability for income taxes by $16 million for Entergy, including $6 million for Entergy Louisiana and $10 million for Entergy Texas. For the nine months ended September 30, 2022, the return of unprotected excess accumulated deferred income taxes reduced the regulatory liability for income taxes by $50 million for Entergy, including $25 million for Entergy Louisiana, $1 million for Entergy New Orleans, and $24 million for Entergy Texas. Income Tax Audits Entergy and the Registrant Subsidiaries anticipate the resolution of the IRS 2016-2018 audit and expect to record the effects of the adjustments associated with such audit in the fourth quarter of 2023. As described more fully in Note 3 to the financial statements in the Form 10-K, the resolution of audit issues could result in significant changes to the amounts of unrecognized tax benefits in the fourth quarter of 2023. In 2018, Entergy Arkansas adopted a new method of accounting for income tax return purposes in which nuclear decommissioning liabilities are treated as production costs of electricity includable in cost of goods sold. Entergy Arkansas anticipates that the position will be resolved with the IRS upon conclusion of the audit. Entergy, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy New Orleans anticipate resolving with the IRS the mark-to-market income tax treatment for various wholesale electric power purchase and sale agreements. Also included in this IRS audit is the income tax treatment of the 2018 restructuring of Entergy Arkansas. Entergy Arkansas anticipates resolving this tax treatment with the IRS upon conclusion of the audit. Other Tax Matters Act 293 Securitization As described in Note 2 to the financial statements herein, Entergy Louisiana implemented a securitization authorized under Act 293 of the Louisiana Legislature’s Regular Session of 2021 in the first quarter 2023. Act 293 provides that the LURC contribute the net bond proceeds to a LURC-sponsored trust. Over the 15-year term of the Act 293 bonds, the storm trust II will make distributions to Entergy Louisiana, a beneficiary of the storm trust II, that will not be taxable to Entergy Louisiana. Additionally, Entergy Louisiana will not include the receipt of the system restoration charges in taxable income because the right to receive the system restoration charges has been granted directly to the LURC, and Entergy Louisiana only acts as an agent to collect those charges on behalf of the LURC. Accordingly, the securitization provides for a tax accounting permanent difference resulting in a net reduction of income tax expense of approximately $133 million, after taking into account a provision for uncertain tax positions, by Entergy Louisiana. Entergy’s recognition of reduced income tax expense was offset by other tax charges resulting in a net reduction of income tax expense of $129 million, after taking into account a provision for uncertain tax positions. I n recognition of its obligations related to an LPSC ancillary order issued as part of the securitization regulatory proceeding, Entergy Louisiana recorded in first quarter 2023 a $103 million ($76 million net-of-tax) regulatory charge and a corresponding regulatory liability to reflect its obligation to share the benefits of the securitization with its customers. See Note 2 to the financial statements herein for discussion of the Entergy Louisiana March 2023 storm cost securitization. Arkansas Corporate Income Tax Rate Changes In April 2023, Arkansas Act 532 reduced the Arkansas corporate income tax rate from 5.3% to 5.1%. As a result of the rate reduction, Entergy Arkansas accrued a regulatory liability for income taxes of approximately $8 million in second quarter 2023, including a gross-up for the treatment of income taxes in Entergy Arkansas’s retail and wholesale ratemaking formulas. In September 2023, Arkansas Act 6 reduced the Arkansas corporate income tax rate from 5.1% to 4.8%, which will be effective January 1, 2024. As a result of the rate reduction, Entergy Arkansas accrued an additional regulatory liability for income taxes of approximately $14 million in third quarter 2023, including a gross-up for the treatment of income taxes in Entergy Arkansas’s retail and wholesale ratemaking formulas.
Entergy Louisiana [Member]
Income Taxes	INCOME TAXES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) See “ Income Tax Audits ” and “ Other Tax Matters ” in Note 3 to the financial statements in the Form 10-K for a discussion of income tax audits, the Tax Cuts and Jobs Act, and other income tax matters involving Entergy. The following are updates to that discussion. Tax Cuts and Jobs Act During the second quarter 2018, the Registrant Subsidiaries began returning unprotected excess accumulated deferred income taxes, associated with the effects of the Tax Cuts and Jobs Act, to their customers through rate riders and other means approved by their respective regulatory authorities. Return of the unprotected excess accumulated deferred income taxes results in a reduction in the regulatory liability for income taxes and a corresponding reduction in income tax expense. This manner of regulatory accounting affects the effective tax rate for the period as compared to the statutory tax rate. There was no return of unprotected excess accumulated deferred income taxes for Entergy or the Registrant Subsidiaries for the three months ended September 30, 2023 or for the nine months ended September 30, 2023. For the three months ended September 30, 2022, the return of unprotected excess accumulated deferred income taxes reduced the regulatory liability for income taxes by $16 million for Entergy, including $6 million for Entergy Louisiana and $10 million for Entergy Texas. For the nine months ended September 30, 2022, the return of unprotected excess accumulated deferred income taxes reduced the regulatory liability for income taxes by $50 million for Entergy, including $25 million for Entergy Louisiana, $1 million for Entergy New Orleans, and $24 million for Entergy Texas. Income Tax Audits Entergy and the Registrant Subsidiaries anticipate the resolution of the IRS 2016-2018 audit and expect to record the effects of the adjustments associated with such audit in the fourth quarter of 2023. As described more fully in Note 3 to the financial statements in the Form 10-K, the resolution of audit issues could result in significant changes to the amounts of unrecognized tax benefits in the fourth quarter of 2023. In 2018, Entergy Arkansas adopted a new method of accounting for income tax return purposes in which nuclear decommissioning liabilities are treated as production costs of electricity includable in cost of goods sold. Entergy Arkansas anticipates that the position will be resolved with the IRS upon conclusion of the audit. Entergy, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy New Orleans anticipate resolving with the IRS the mark-to-market income tax treatment for various wholesale electric power purchase and sale agreements. Also included in this IRS audit is the income tax treatment of the 2018 restructuring of Entergy Arkansas. Entergy Arkansas anticipates resolving this tax treatment with the IRS upon conclusion of the audit. Other Tax Matters Act 293 Securitization As described in Note 2 to the financial statements herein, Entergy Louisiana implemented a securitization authorized under Act 293 of the Louisiana Legislature’s Regular Session of 2021 in the first quarter 2023. Act 293 provides that the LURC contribute the net bond proceeds to a LURC-sponsored trust. Over the 15-year term of the Act 293 bonds, the storm trust II will make distributions to Entergy Louisiana, a beneficiary of the storm trust II, that will not be taxable to Entergy Louisiana. Additionally, Entergy Louisiana will not include the receipt of the system restoration charges in taxable income because the right to receive the system restoration charges has been granted directly to the LURC, and Entergy Louisiana only acts as an agent to collect those charges on behalf of the LURC. Accordingly, the securitization provides for a tax accounting permanent difference resulting in a net reduction of income tax expense of approximately $133 million, after taking into account a provision for uncertain tax positions, by Entergy Louisiana. Entergy’s recognition of reduced income tax expense was offset by other tax charges resulting in a net reduction of income tax expense of $129 million, after taking into account a provision for uncertain tax positions. I n recognition of its obligations related to an LPSC ancillary order issued as part of the securitization regulatory proceeding, Entergy Louisiana recorded in first quarter 2023 a $103 million ($76 million net-of-tax) regulatory charge and a corresponding regulatory liability to reflect its obligation to share the benefits of the securitization with its customers. See Note 2 to the financial statements herein for discussion of the Entergy Louisiana March 2023 storm cost securitization. Arkansas Corporate Income Tax Rate Changes In April 2023, Arkansas Act 532 reduced the Arkansas corporate income tax rate from 5.3% to 5.1%. As a result of the rate reduction, Entergy Arkansas accrued a regulatory liability for income taxes of approximately $8 million in second quarter 2023, including a gross-up for the treatment of income taxes in Entergy Arkansas’s retail and wholesale ratemaking formulas. In September 2023, Arkansas Act 6 reduced the Arkansas corporate income tax rate from 5.1% to 4.8%, which will be effective January 1, 2024. As a result of the rate reduction, Entergy Arkansas accrued an additional regulatory liability for income taxes of approximately $14 million in third quarter 2023, including a gross-up for the treatment of income taxes in Entergy Arkansas’s retail and wholesale ratemaking formulas.
Entergy Mississippi [Member]
Income Taxes	INCOME TAXES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) See “ Income Tax Audits ” and “ Other Tax Matters ” in Note 3 to the financial statements in the Form 10-K for a discussion of income tax audits, the Tax Cuts and Jobs Act, and other income tax matters involving Entergy. The following are updates to that discussion. Tax Cuts and Jobs Act During the second quarter 2018, the Registrant Subsidiaries began returning unprotected excess accumulated deferred income taxes, associated with the effects of the Tax Cuts and Jobs Act, to their customers through rate riders and other means approved by their respective regulatory authorities. Return of the unprotected excess accumulated deferred income taxes results in a reduction in the regulatory liability for income taxes and a corresponding reduction in income tax expense. This manner of regulatory accounting affects the effective tax rate for the period as compared to the statutory tax rate. There was no return of unprotected excess accumulated deferred income taxes for Entergy or the Registrant Subsidiaries for the three months ended September 30, 2023 or for the nine months ended September 30, 2023. For the three months ended September 30, 2022, the return of unprotected excess accumulated deferred income taxes reduced the regulatory liability for income taxes by $16 million for Entergy, including $6 million for Entergy Louisiana and $10 million for Entergy Texas. For the nine months ended September 30, 2022, the return of unprotected excess accumulated deferred income taxes reduced the regulatory liability for income taxes by $50 million for Entergy, including $25 million for Entergy Louisiana, $1 million for Entergy New Orleans, and $24 million for Entergy Texas. Income Tax Audits Entergy and the Registrant Subsidiaries anticipate the resolution of the IRS 2016-2018 audit and expect to record the effects of the adjustments associated with such audit in the fourth quarter of 2023. As described more fully in Note 3 to the financial statements in the Form 10-K, the resolution of audit issues could result in significant changes to the amounts of unrecognized tax benefits in the fourth quarter of 2023. In 2018, Entergy Arkansas adopted a new method of accounting for income tax return purposes in which nuclear decommissioning liabilities are treated as production costs of electricity includable in cost of goods sold. Entergy Arkansas anticipates that the position will be resolved with the IRS upon conclusion of the audit. Entergy, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy New Orleans anticipate resolving with the IRS the mark-to-market income tax treatment for various wholesale electric power purchase and sale agreements. Also included in this IRS audit is the income tax treatment of the 2018 restructuring of Entergy Arkansas. Entergy Arkansas anticipates resolving this tax treatment with the IRS upon conclusion of the audit. Other Tax Matters Act 293 Securitization As described in Note 2 to the financial statements herein, Entergy Louisiana implemented a securitization authorized under Act 293 of the Louisiana Legislature’s Regular Session of 2021 in the first quarter 2023. Act 293 provides that the LURC contribute the net bond proceeds to a LURC-sponsored trust. Over the 15-year term of the Act 293 bonds, the storm trust II will make distributions to Entergy Louisiana, a beneficiary of the storm trust II, that will not be taxable to Entergy Louisiana. Additionally, Entergy Louisiana will not include the receipt of the system restoration charges in taxable income because the right to receive the system restoration charges has been granted directly to the LURC, and Entergy Louisiana only acts as an agent to collect those charges on behalf of the LURC. Accordingly, the securitization provides for a tax accounting permanent difference resulting in a net reduction of income tax expense of approximately $133 million, after taking into account a provision for uncertain tax positions, by Entergy Louisiana. Entergy’s recognition of reduced income tax expense was offset by other tax charges resulting in a net reduction of income tax expense of $129 million, after taking into account a provision for uncertain tax positions. I n recognition of its obligations related to an LPSC ancillary order issued as part of the securitization regulatory proceeding, Entergy Louisiana recorded in first quarter 2023 a $103 million ($76 million net-of-tax) regulatory charge and a corresponding regulatory liability to reflect its obligation to share the benefits of the securitization with its customers. See Note 2 to the financial statements herein for discussion of the Entergy Louisiana March 2023 storm cost securitization. Arkansas Corporate Income Tax Rate Changes In April 2023, Arkansas Act 532 reduced the Arkansas corporate income tax rate from 5.3% to 5.1%. As a result of the rate reduction, Entergy Arkansas accrued a regulatory liability for income taxes of approximately $8 million in second quarter 2023, including a gross-up for the treatment of income taxes in Entergy Arkansas’s retail and wholesale ratemaking formulas. In September 2023, Arkansas Act 6 reduced the Arkansas corporate income tax rate from 5.1% to 4.8%, which will be effective January 1, 2024. As a result of the rate reduction, Entergy Arkansas accrued an additional regulatory liability for income taxes of approximately $14 million in third quarter 2023, including a gross-up for the treatment of income taxes in Entergy Arkansas’s retail and wholesale ratemaking formulas.
Entergy New Orleans [Member]
Income Taxes	INCOME TAXES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) See “ Income Tax Audits ” and “ Other Tax Matters ” in Note 3 to the financial statements in the Form 10-K for a discussion of income tax audits, the Tax Cuts and Jobs Act, and other income tax matters involving Entergy. The following are updates to that discussion. Tax Cuts and Jobs Act During the second quarter 2018, the Registrant Subsidiaries began returning unprotected excess accumulated deferred income taxes, associated with the effects of the Tax Cuts and Jobs Act, to their customers through rate riders and other means approved by their respective regulatory authorities. Return of the unprotected excess accumulated deferred income taxes results in a reduction in the regulatory liability for income taxes and a corresponding reduction in income tax expense. This manner of regulatory accounting affects the effective tax rate for the period as compared to the statutory tax rate. There was no return of unprotected excess accumulated deferred income taxes for Entergy or the Registrant Subsidiaries for the three months ended September 30, 2023 or for the nine months ended September 30, 2023. For the three months ended September 30, 2022, the return of unprotected excess accumulated deferred income taxes reduced the regulatory liability for income taxes by $16 million for Entergy, including $6 million for Entergy Louisiana and $10 million for Entergy Texas. For the nine months ended September 30, 2022, the return of unprotected excess accumulated deferred income taxes reduced the regulatory liability for income taxes by $50 million for Entergy, including $25 million for Entergy Louisiana, $1 million for Entergy New Orleans, and $24 million for Entergy Texas. Income Tax Audits Entergy and the Registrant Subsidiaries anticipate the resolution of the IRS 2016-2018 audit and expect to record the effects of the adjustments associated with such audit in the fourth quarter of 2023. As described more fully in Note 3 to the financial statements in the Form 10-K, the resolution of audit issues could result in significant changes to the amounts of unrecognized tax benefits in the fourth quarter of 2023. In 2018, Entergy Arkansas adopted a new method of accounting for income tax return purposes in which nuclear decommissioning liabilities are treated as production costs of electricity includable in cost of goods sold. Entergy Arkansas anticipates that the position will be resolved with the IRS upon conclusion of the audit. Entergy, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy New Orleans anticipate resolving with the IRS the mark-to-market income tax treatment for various wholesale electric power purchase and sale agreements. Also included in this IRS audit is the income tax treatment of the 2018 restructuring of Entergy Arkansas. Entergy Arkansas anticipates resolving this tax treatment with the IRS upon conclusion of the audit. Other Tax Matters Act 293 Securitization As described in Note 2 to the financial statements herein, Entergy Louisiana implemented a securitization authorized under Act 293 of the Louisiana Legislature’s Regular Session of 2021 in the first quarter 2023. Act 293 provides that the LURC contribute the net bond proceeds to a LURC-sponsored trust. Over the 15-year term of the Act 293 bonds, the storm trust II will make distributions to Entergy Louisiana, a beneficiary of the storm trust II, that will not be taxable to Entergy Louisiana. Additionally, Entergy Louisiana will not include the receipt of the system restoration charges in taxable income because the right to receive the system restoration charges has been granted directly to the LURC, and Entergy Louisiana only acts as an agent to collect those charges on behalf of the LURC. Accordingly, the securitization provides for a tax accounting permanent difference resulting in a net reduction of income tax expense of approximately $133 million, after taking into account a provision for uncertain tax positions, by Entergy Louisiana. Entergy’s recognition of reduced income tax expense was offset by other tax charges resulting in a net reduction of income tax expense of $129 million, after taking into account a provision for uncertain tax positions. I n recognition of its obligations related to an LPSC ancillary order issued as part of the securitization regulatory proceeding, Entergy Louisiana recorded in first quarter 2023 a $103 million ($76 million net-of-tax) regulatory charge and a corresponding regulatory liability to reflect its obligation to share the benefits of the securitization with its customers. See Note 2 to the financial statements herein for discussion of the Entergy Louisiana March 2023 storm cost securitization. Arkansas Corporate Income Tax Rate Changes In April 2023, Arkansas Act 532 reduced the Arkansas corporate income tax rate from 5.3% to 5.1%. As a result of the rate reduction, Entergy Arkansas accrued a regulatory liability for income taxes of approximately $8 million in second quarter 2023, including a gross-up for the treatment of income taxes in Entergy Arkansas’s retail and wholesale ratemaking formulas. In September 2023, Arkansas Act 6 reduced the Arkansas corporate income tax rate from 5.1% to 4.8%, which will be effective January 1, 2024. As a result of the rate reduction, Entergy Arkansas accrued an additional regulatory liability for income taxes of approximately $14 million in third quarter 2023, including a gross-up for the treatment of income taxes in Entergy Arkansas’s retail and wholesale ratemaking formulas.
Entergy Texas [Member]
Income Taxes	INCOME TAXES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) See “ Income Tax Audits ” and “ Other Tax Matters ” in Note 3 to the financial statements in the Form 10-K for a discussion of income tax audits, the Tax Cuts and Jobs Act, and other income tax matters involving Entergy. The following are updates to that discussion. Tax Cuts and Jobs Act During the second quarter 2018, the Registrant Subsidiaries began returning unprotected excess accumulated deferred income taxes, associated with the effects of the Tax Cuts and Jobs Act, to their customers through rate riders and other means approved by their respective regulatory authorities. Return of the unprotected excess accumulated deferred income taxes results in a reduction in the regulatory liability for income taxes and a corresponding reduction in income tax expense. This manner of regulatory accounting affects the effective tax rate for the period as compared to the statutory tax rate. There was no return of unprotected excess accumulated deferred income taxes for Entergy or the Registrant Subsidiaries for the three months ended September 30, 2023 or for the nine months ended September 30, 2023. For the three months ended September 30, 2022, the return of unprotected excess accumulated deferred income taxes reduced the regulatory liability for income taxes by $16 million for Entergy, including $6 million for Entergy Louisiana and $10 million for Entergy Texas. For the nine months ended September 30, 2022, the return of unprotected excess accumulated deferred income taxes reduced the regulatory liability for income taxes by $50 million for Entergy, including $25 million for Entergy Louisiana, $1 million for Entergy New Orleans, and $24 million for Entergy Texas. Income Tax Audits Entergy and the Registrant Subsidiaries anticipate the resolution of the IRS 2016-2018 audit and expect to record the effects of the adjustments associated with such audit in the fourth quarter of 2023. As described more fully in Note 3 to the financial statements in the Form 10-K, the resolution of audit issues could result in significant changes to the amounts of unrecognized tax benefits in the fourth quarter of 2023. In 2018, Entergy Arkansas adopted a new method of accounting for income tax return purposes in which nuclear decommissioning liabilities are treated as production costs of electricity includable in cost of goods sold. Entergy Arkansas anticipates that the position will be resolved with the IRS upon conclusion of the audit. Entergy, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy New Orleans anticipate resolving with the IRS the mark-to-market income tax treatment for various wholesale electric power purchase and sale agreements. Also included in this IRS audit is the income tax treatment of the 2018 restructuring of Entergy Arkansas. Entergy Arkansas anticipates resolving this tax treatment with the IRS upon conclusion of the audit. Other Tax Matters Act 293 Securitization As described in Note 2 to the financial statements herein, Entergy Louisiana implemented a securitization authorized under Act 293 of the Louisiana Legislature’s Regular Session of 2021 in the first quarter 2023. Act 293 provides that the LURC contribute the net bond proceeds to a LURC-sponsored trust. Over the 15-year term of the Act 293 bonds, the storm trust II will make distributions to Entergy Louisiana, a beneficiary of the storm trust II, that will not be taxable to Entergy Louisiana. Additionally, Entergy Louisiana will not include the receipt of the system restoration charges in taxable income because the right to receive the system restoration charges has been granted directly to the LURC, and Entergy Louisiana only acts as an agent to collect those charges on behalf of the LURC. Accordingly, the securitization provides for a tax accounting permanent difference resulting in a net reduction of income tax expense of approximately $133 million, after taking into account a provision for uncertain tax positions, by Entergy Louisiana. Entergy’s recognition of reduced income tax expense was offset by other tax charges resulting in a net reduction of income tax expense of $129 million, after taking into account a provision for uncertain tax positions. I n recognition of its obligations related to an LPSC ancillary order issued as part of the securitization regulatory proceeding, Entergy Louisiana recorded in first quarter 2023 a $103 million ($76 million net-of-tax) regulatory charge and a corresponding regulatory liability to reflect its obligation to share the benefits of the securitization with its customers. See Note 2 to the financial statements herein for discussion of the Entergy Louisiana March 2023 storm cost securitization. Arkansas Corporate Income Tax Rate Changes In April 2023, Arkansas Act 532 reduced the Arkansas corporate income tax rate from 5.3% to 5.1%. As a result of the rate reduction, Entergy Arkansas accrued a regulatory liability for income taxes of approximately $8 million in second quarter 2023, including a gross-up for the treatment of income taxes in Entergy Arkansas’s retail and wholesale ratemaking formulas. In September 2023, Arkansas Act 6 reduced the Arkansas corporate income tax rate from 5.1% to 4.8%, which will be effective January 1, 2024. As a result of the rate reduction, Entergy Arkansas accrued an additional regulatory liability for income taxes of approximately $14 million in third quarter 2023, including a gross-up for the treatment of income taxes in Entergy Arkansas’s retail and wholesale ratemaking formulas.
System Energy [Member]
Income Taxes	INCOME TAXES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) See “ Income Tax Audits ” and “ Other Tax Matters ” in Note 3 to the financial statements in the Form 10-K for a discussion of income tax audits, the Tax Cuts and Jobs Act, and other income tax matters involving Entergy. The following are updates to that discussion. Tax Cuts and Jobs Act During the second quarter 2018, the Registrant Subsidiaries began returning unprotected excess accumulated deferred income taxes, associated with the effects of the Tax Cuts and Jobs Act, to their customers through rate riders and other means approved by their respective regulatory authorities. Return of the unprotected excess accumulated deferred income taxes results in a reduction in the regulatory liability for income taxes and a corresponding reduction in income tax expense. This manner of regulatory accounting affects the effective tax rate for the period as compared to the statutory tax rate. There was no return of unprotected excess accumulated deferred income taxes for Entergy or the Registrant Subsidiaries for the three months ended September 30, 2023 or for the nine months ended September 30, 2023. For the three months ended September 30, 2022, the return of unprotected excess accumulated deferred income taxes reduced the regulatory liability for income taxes by $16 million for Entergy, including $6 million for Entergy Louisiana and $10 million for Entergy Texas. For the nine months ended September 30, 2022, the return of unprotected excess accumulated deferred income taxes reduced the regulatory liability for income taxes by $50 million for Entergy, including $25 million for Entergy Louisiana, $1 million for Entergy New Orleans, and $24 million for Entergy Texas. Income Tax Audits Entergy and the Registrant Subsidiaries anticipate the resolution of the IRS 2016-2018 audit and expect to record the effects of the adjustments associated with such audit in the fourth quarter of 2023. As described more fully in Note 3 to the financial statements in the Form 10-K, the resolution of audit issues could result in significant changes to the amounts of unrecognized tax benefits in the fourth quarter of 2023. In 2018, Entergy Arkansas adopted a new method of accounting for income tax return purposes in which nuclear decommissioning liabilities are treated as production costs of electricity includable in cost of goods sold. Entergy Arkansas anticipates that the position will be resolved with the IRS upon conclusion of the audit. Entergy, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, and Entergy New Orleans anticipate resolving with the IRS the mark-to-market income tax treatment for various wholesale electric power purchase and sale agreements. Also included in this IRS audit is the income tax treatment of the 2018 restructuring of Entergy Arkansas. Entergy Arkansas anticipates resolving this tax treatment with the IRS upon conclusion of the audit. Other Tax Matters Act 293 Securitization As described in Note 2 to the financial statements herein, Entergy Louisiana implemented a securitization authorized under Act 293 of the Louisiana Legislature’s Regular Session of 2021 in the first quarter 2023. Act 293 provides that the LURC contribute the net bond proceeds to a LURC-sponsored trust. Over the 15-year term of the Act 293 bonds, the storm trust II will make distributions to Entergy Louisiana, a beneficiary of the storm trust II, that will not be taxable to Entergy Louisiana. Additionally, Entergy Louisiana will not include the receipt of the system restoration charges in taxable income because the right to receive the system restoration charges has been granted directly to the LURC, and Entergy Louisiana only acts as an agent to collect those charges on behalf of the LURC. Accordingly, the securitization provides for a tax accounting permanent difference resulting in a net reduction of income tax expense of approximately $133 million, after taking into account a provision for uncertain tax positions, by Entergy Louisiana. Entergy’s recognition of reduced income tax expense was offset by other tax charges resulting in a net reduction of income tax expense of $129 million, after taking into account a provision for uncertain tax positions. I n recognition of its obligations related to an LPSC ancillary order issued as part of the securitization regulatory proceeding, Entergy Louisiana recorded in first quarter 2023 a $103 million ($76 million net-of-tax) regulatory charge and a corresponding regulatory liability to reflect its obligation to share the benefits of the securitization with its customers. See Note 2 to the financial statements herein for discussion of the Entergy Louisiana March 2023 storm cost securitization. Arkansas Corporate Income Tax Rate Changes In April 2023, Arkansas Act 532 reduced the Arkansas corporate income tax rate from 5.3% to 5.1%. As a result of the rate reduction, Entergy Arkansas accrued a regulatory liability for income taxes of approximately $8 million in second quarter 2023, including a gross-up for the treatment of income taxes in Entergy Arkansas’s retail and wholesale ratemaking formulas. In September 2023, Arkansas Act 6 reduced the Arkansas corporate income tax rate from 5.1% to 4.8%, which will be effective January 1, 2024. As a result of the rate reduction, Entergy Arkansas accrued an additional regulatory liability for income taxes of approximately $14 million in third quarter 2023, including a gross-up for the treatment of income taxes in Entergy Arkansas’s retail and wholesale ratemaking formulas.

Property, Plant, And Equipment

Property, Plant, And Equipment	9 Months Ended
Property, Plant, And Equipment	Sep. 30, 2023
Property, Plant, And Equipment	PROPERTY, PLANT, AND EQUIPMENT (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Accrued Construction Expenditures Accrued construction expenditures at September 30, 2023 were $447 million for Entergy, $62 million for Entergy Arkansas, $111.3 million for Entergy Louisiana, $31.2 million for Entergy Mississippi, $4.7 million for Entergy New Orleans, $178.7 million for Entergy Texas, and $16.7 million for System Energy. Accrued construction expenditures at December 31, 2022 were $462 million for Entergy, $93.2 million for Entergy Arkansas, $156.7 million for Entergy Louisiana, $59.5 million for Entergy Mississippi, $11.2 million for Entergy New Orleans, $68.9 million for Entergy Texas, and $29 million for System Energy.
Entergy Arkansas [Member]
Property, Plant, And Equipment	PROPERTY, PLANT, AND EQUIPMENT (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Accrued Construction Expenditures Accrued construction expenditures at September 30, 2023 were $447 million for Entergy, $62 million for Entergy Arkansas, $111.3 million for Entergy Louisiana, $31.2 million for Entergy Mississippi, $4.7 million for Entergy New Orleans, $178.7 million for Entergy Texas, and $16.7 million for System Energy. Accrued construction expenditures at December 31, 2022 were $462 million for Entergy, $93.2 million for Entergy Arkansas, $156.7 million for Entergy Louisiana, $59.5 million for Entergy Mississippi, $11.2 million for Entergy New Orleans, $68.9 million for Entergy Texas, and $29 million for System Energy.
Entergy Louisiana [Member]
Property, Plant, And Equipment	PROPERTY, PLANT, AND EQUIPMENT (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Accrued Construction Expenditures Accrued construction expenditures at September 30, 2023 were $447 million for Entergy, $62 million for Entergy Arkansas, $111.3 million for Entergy Louisiana, $31.2 million for Entergy Mississippi, $4.7 million for Entergy New Orleans, $178.7 million for Entergy Texas, and $16.7 million for System Energy. Accrued construction expenditures at December 31, 2022 were $462 million for Entergy, $93.2 million for Entergy Arkansas, $156.7 million for Entergy Louisiana, $59.5 million for Entergy Mississippi, $11.2 million for Entergy New Orleans, $68.9 million for Entergy Texas, and $29 million for System Energy.
Entergy Mississippi [Member]
Property, Plant, And Equipment	PROPERTY, PLANT, AND EQUIPMENT (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Accrued Construction Expenditures Accrued construction expenditures at September 30, 2023 were $447 million for Entergy, $62 million for Entergy Arkansas, $111.3 million for Entergy Louisiana, $31.2 million for Entergy Mississippi, $4.7 million for Entergy New Orleans, $178.7 million for Entergy Texas, and $16.7 million for System Energy. Accrued construction expenditures at December 31, 2022 were $462 million for Entergy, $93.2 million for Entergy Arkansas, $156.7 million for Entergy Louisiana, $59.5 million for Entergy Mississippi, $11.2 million for Entergy New Orleans, $68.9 million for Entergy Texas, and $29 million for System Energy.
Entergy New Orleans [Member]
Property, Plant, And Equipment	PROPERTY, PLANT, AND EQUIPMENT (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Accrued Construction Expenditures Accrued construction expenditures at September 30, 2023 were $447 million for Entergy, $62 million for Entergy Arkansas, $111.3 million for Entergy Louisiana, $31.2 million for Entergy Mississippi, $4.7 million for Entergy New Orleans, $178.7 million for Entergy Texas, and $16.7 million for System Energy. Accrued construction expenditures at December 31, 2022 were $462 million for Entergy, $93.2 million for Entergy Arkansas, $156.7 million for Entergy Louisiana, $59.5 million for Entergy Mississippi, $11.2 million for Entergy New Orleans, $68.9 million for Entergy Texas, and $29 million for System Energy.
Entergy Texas [Member]
Property, Plant, And Equipment	PROPERTY, PLANT, AND EQUIPMENT (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Accrued Construction Expenditures Accrued construction expenditures at September 30, 2023 were $447 million for Entergy, $62 million for Entergy Arkansas, $111.3 million for Entergy Louisiana, $31.2 million for Entergy Mississippi, $4.7 million for Entergy New Orleans, $178.7 million for Entergy Texas, and $16.7 million for System Energy. Accrued construction expenditures at December 31, 2022 were $462 million for Entergy, $93.2 million for Entergy Arkansas, $156.7 million for Entergy Louisiana, $59.5 million for Entergy Mississippi, $11.2 million for Entergy New Orleans, $68.9 million for Entergy Texas, and $29 million for System Energy.
System Energy [Member]
Property, Plant, And Equipment	PROPERTY, PLANT, AND EQUIPMENT (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Accrued Construction Expenditures Accrued construction expenditures at September 30, 2023 were $447 million for Entergy, $62 million for Entergy Arkansas, $111.3 million for Entergy Louisiana, $31.2 million for Entergy Mississippi, $4.7 million for Entergy New Orleans, $178.7 million for Entergy Texas, and $16.7 million for System Energy. Accrued construction expenditures at December 31, 2022 were $462 million for Entergy, $93.2 million for Entergy Arkansas, $156.7 million for Entergy Louisiana, $59.5 million for Entergy Mississippi, $11.2 million for Entergy New Orleans, $68.9 million for Entergy Texas, and $29 million for System Energy.

Variable Interest Entities

Variable Interest Entities	9 Months Ended
Variable Interest Entities	Sep. 30, 2023
Variable Interest Entities	VARIABLE INTEREST ENTITIES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) See Note 17 to the financial statements in the Form 10-K for a discussion of variable interest entities (VIEs). See Note 4 to the financial statements herein for details of the nuclear fuel companies’ credit facilities, commercial paper borrowings, and long-term debt. See Note 6 to the financial statements in the Form 10-K and Note 3 to the financial statements herein for discussion of noncontrolling interests. Restoration Law Trust I (the storm trust I), a trust consolidated by Entergy Louisiana, is a VIE and Entergy Louisiana is the primary beneficiary. As of September 30, 2023 and December 31, 2022, the primary asset held by the storm trust I was $3 billion and $3.2 billion, respectively, of outstanding Entergy Finance Company preferred membership interests, which is reflected as an investment in affiliate preferred membership interests on the consolidated balance sheets of Entergy Louisiana. The LURC’s 1% beneficial interest in the storm trust I is presented as noncontrolling interest on the consolidated balance sheets of Entergy and Entergy Louisiana, with balances of $32.1 million as of September 30, 2023 and $31.7 million as of December 31, 2022. Restoration Law Trust II (the storm trust II), a trust consolidated by Entergy Louisiana, is a VIE and Entergy Louisiana is the primary beneficiary. The storm trust II was established as part of the March 2023 Act 293 securitization of Entergy Louisiana’s Hurricane Ida restoration costs, less Hurricane Ida amounts previously financed in May 2022 in a prior securitization transaction. Entergy Louisiana is the primary beneficiary of the storm trust II because it was created to facilitate the financing of Entergy Louisiana’s storm restoration costs and Entergy Louisiana is entitled to receive a majority of the proceeds received by the storm trust II. As of September 30, 2023, the primary asset held by the storm trust II is the $1.5 billion of outstanding Entergy Finance Company preferred membership interests, which is reflected as an investment in affiliate preferred membership interests on the consolidated balance sheets of Entergy Louisiana. The storm trust II’s investment in affiliate preferred membership interests was purchased with the net bond proceeds of the securitization bonds issued by the LCDA. After the securitization bonds were issued, the LCDA loaned the net bond proceeds to the LURC, and pursuant to Act 293, the LURC contributed the net bond proceeds to the storm trust II. The holders of the securitization bonds do not have recourse to the assets or revenues of the storm trust II or to any Entergy affiliate and the bonds are not reflected in the consolidated balance sheets of Entergy or Entergy Louisiana. The LURC’s 1% beneficial interest in the storm trust II is presented as noncontrolling interest on the consolidated balance sheets of Entergy and Entergy Louisiana, with a balance of $15.1 million as of September 30, 2023. See Note 2 to the financial statements herein for additional discussion of the securitization bonds and the preferred membership interests. System Energy is considered to hold a variable interest in the lessor from which it leases an undivided interest representing approximately 11.5% of the Grand Gulf nuclear plant. System Energy is the lessee under this arrangement, which is described in more detail in Note 5 to the financial statements in the Form 10-K. System Energy made payments under this arrangement, including interest, of $17.2 million in each of the nine months ended September 30, 2023 and the nine months ended September 30, 2022. AR Searcy Partnership, LLC is a tax equity partnership that qualifies as a VIE, which Entergy Arkansas is required to consolidate as it is the primary beneficiary. As of September 30, 2023, AR Searcy Partnership, LLC recorded assets equal to $135.4 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Arkansas’s ownership interest in the partnership was approximately $110.6 million. As of December 31, 2022, AR Searcy Partnership, LLC recorded assets equal to $138.3 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Arkansas’s ownership interest in the partnership was approximately $109 million. The tax equity investor’s ownership interest is recorded as noncontrolling interest. MS Sunflower Partnership, LLC is a tax equity partnership that qualifies as a VIE, which Entergy Mississippi is required to consolidate as it is the primary beneficiary. As of September 30, 2023, MS Sunflower Partnership, LLC recorded assets equal to $164 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Mississippi’s ownership interest in the partnership was approximately $127.2 million. As of December 31, 2022, MS Sunflower Partnership, LLC recorded assets equal to $154.5 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Mississippi’s ownership interest in the partnership was approximately $117.2 million. The tax equity investor’s ownership interest is recorded as noncontrolling interest.
Entergy Arkansas [Member]
Variable Interest Entities	VARIABLE INTEREST ENTITIES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) See Note 17 to the financial statements in the Form 10-K for a discussion of variable interest entities (VIEs). See Note 4 to the financial statements herein for details of the nuclear fuel companies’ credit facilities, commercial paper borrowings, and long-term debt. See Note 6 to the financial statements in the Form 10-K and Note 3 to the financial statements herein for discussion of noncontrolling interests. Restoration Law Trust I (the storm trust I), a trust consolidated by Entergy Louisiana, is a VIE and Entergy Louisiana is the primary beneficiary. As of September 30, 2023 and December 31, 2022, the primary asset held by the storm trust I was $3 billion and $3.2 billion, respectively, of outstanding Entergy Finance Company preferred membership interests, which is reflected as an investment in affiliate preferred membership interests on the consolidated balance sheets of Entergy Louisiana. The LURC’s 1% beneficial interest in the storm trust I is presented as noncontrolling interest on the consolidated balance sheets of Entergy and Entergy Louisiana, with balances of $32.1 million as of September 30, 2023 and $31.7 million as of December 31, 2022. Restoration Law Trust II (the storm trust II), a trust consolidated by Entergy Louisiana, is a VIE and Entergy Louisiana is the primary beneficiary. The storm trust II was established as part of the March 2023 Act 293 securitization of Entergy Louisiana’s Hurricane Ida restoration costs, less Hurricane Ida amounts previously financed in May 2022 in a prior securitization transaction. Entergy Louisiana is the primary beneficiary of the storm trust II because it was created to facilitate the financing of Entergy Louisiana’s storm restoration costs and Entergy Louisiana is entitled to receive a majority of the proceeds received by the storm trust II. As of September 30, 2023, the primary asset held by the storm trust II is the $1.5 billion of outstanding Entergy Finance Company preferred membership interests, which is reflected as an investment in affiliate preferred membership interests on the consolidated balance sheets of Entergy Louisiana. The storm trust II’s investment in affiliate preferred membership interests was purchased with the net bond proceeds of the securitization bonds issued by the LCDA. After the securitization bonds were issued, the LCDA loaned the net bond proceeds to the LURC, and pursuant to Act 293, the LURC contributed the net bond proceeds to the storm trust II. The holders of the securitization bonds do not have recourse to the assets or revenues of the storm trust II or to any Entergy affiliate and the bonds are not reflected in the consolidated balance sheets of Entergy or Entergy Louisiana. The LURC’s 1% beneficial interest in the storm trust II is presented as noncontrolling interest on the consolidated balance sheets of Entergy and Entergy Louisiana, with a balance of $15.1 million as of September 30, 2023. See Note 2 to the financial statements herein for additional discussion of the securitization bonds and the preferred membership interests. System Energy is considered to hold a variable interest in the lessor from which it leases an undivided interest representing approximately 11.5% of the Grand Gulf nuclear plant. System Energy is the lessee under this arrangement, which is described in more detail in Note 5 to the financial statements in the Form 10-K. System Energy made payments under this arrangement, including interest, of $17.2 million in each of the nine months ended September 30, 2023 and the nine months ended September 30, 2022. AR Searcy Partnership, LLC is a tax equity partnership that qualifies as a VIE, which Entergy Arkansas is required to consolidate as it is the primary beneficiary. As of September 30, 2023, AR Searcy Partnership, LLC recorded assets equal to $135.4 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Arkansas’s ownership interest in the partnership was approximately $110.6 million. As of December 31, 2022, AR Searcy Partnership, LLC recorded assets equal to $138.3 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Arkansas’s ownership interest in the partnership was approximately $109 million. The tax equity investor’s ownership interest is recorded as noncontrolling interest. MS Sunflower Partnership, LLC is a tax equity partnership that qualifies as a VIE, which Entergy Mississippi is required to consolidate as it is the primary beneficiary. As of September 30, 2023, MS Sunflower Partnership, LLC recorded assets equal to $164 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Mississippi’s ownership interest in the partnership was approximately $127.2 million. As of December 31, 2022, MS Sunflower Partnership, LLC recorded assets equal to $154.5 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Mississippi’s ownership interest in the partnership was approximately $117.2 million. The tax equity investor’s ownership interest is recorded as noncontrolling interest.
Entergy Louisiana [Member]
Variable Interest Entities	VARIABLE INTEREST ENTITIES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) See Note 17 to the financial statements in the Form 10-K for a discussion of variable interest entities (VIEs). See Note 4 to the financial statements herein for details of the nuclear fuel companies’ credit facilities, commercial paper borrowings, and long-term debt. See Note 6 to the financial statements in the Form 10-K and Note 3 to the financial statements herein for discussion of noncontrolling interests. Restoration Law Trust I (the storm trust I), a trust consolidated by Entergy Louisiana, is a VIE and Entergy Louisiana is the primary beneficiary. As of September 30, 2023 and December 31, 2022, the primary asset held by the storm trust I was $3 billion and $3.2 billion, respectively, of outstanding Entergy Finance Company preferred membership interests, which is reflected as an investment in affiliate preferred membership interests on the consolidated balance sheets of Entergy Louisiana. The LURC’s 1% beneficial interest in the storm trust I is presented as noncontrolling interest on the consolidated balance sheets of Entergy and Entergy Louisiana, with balances of $32.1 million as of September 30, 2023 and $31.7 million as of December 31, 2022. Restoration Law Trust II (the storm trust II), a trust consolidated by Entergy Louisiana, is a VIE and Entergy Louisiana is the primary beneficiary. The storm trust II was established as part of the March 2023 Act 293 securitization of Entergy Louisiana’s Hurricane Ida restoration costs, less Hurricane Ida amounts previously financed in May 2022 in a prior securitization transaction. Entergy Louisiana is the primary beneficiary of the storm trust II because it was created to facilitate the financing of Entergy Louisiana’s storm restoration costs and Entergy Louisiana is entitled to receive a majority of the proceeds received by the storm trust II. As of September 30, 2023, the primary asset held by the storm trust II is the $1.5 billion of outstanding Entergy Finance Company preferred membership interests, which is reflected as an investment in affiliate preferred membership interests on the consolidated balance sheets of Entergy Louisiana. The storm trust II’s investment in affiliate preferred membership interests was purchased with the net bond proceeds of the securitization bonds issued by the LCDA. After the securitization bonds were issued, the LCDA loaned the net bond proceeds to the LURC, and pursuant to Act 293, the LURC contributed the net bond proceeds to the storm trust II. The holders of the securitization bonds do not have recourse to the assets or revenues of the storm trust II or to any Entergy affiliate and the bonds are not reflected in the consolidated balance sheets of Entergy or Entergy Louisiana. The LURC’s 1% beneficial interest in the storm trust II is presented as noncontrolling interest on the consolidated balance sheets of Entergy and Entergy Louisiana, with a balance of $15.1 million as of September 30, 2023. See Note 2 to the financial statements herein for additional discussion of the securitization bonds and the preferred membership interests. System Energy is considered to hold a variable interest in the lessor from which it leases an undivided interest representing approximately 11.5% of the Grand Gulf nuclear plant. System Energy is the lessee under this arrangement, which is described in more detail in Note 5 to the financial statements in the Form 10-K. System Energy made payments under this arrangement, including interest, of $17.2 million in each of the nine months ended September 30, 2023 and the nine months ended September 30, 2022. AR Searcy Partnership, LLC is a tax equity partnership that qualifies as a VIE, which Entergy Arkansas is required to consolidate as it is the primary beneficiary. As of September 30, 2023, AR Searcy Partnership, LLC recorded assets equal to $135.4 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Arkansas’s ownership interest in the partnership was approximately $110.6 million. As of December 31, 2022, AR Searcy Partnership, LLC recorded assets equal to $138.3 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Arkansas’s ownership interest in the partnership was approximately $109 million. The tax equity investor’s ownership interest is recorded as noncontrolling interest. MS Sunflower Partnership, LLC is a tax equity partnership that qualifies as a VIE, which Entergy Mississippi is required to consolidate as it is the primary beneficiary. As of September 30, 2023, MS Sunflower Partnership, LLC recorded assets equal to $164 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Mississippi’s ownership interest in the partnership was approximately $127.2 million. As of December 31, 2022, MS Sunflower Partnership, LLC recorded assets equal to $154.5 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Mississippi’s ownership interest in the partnership was approximately $117.2 million. The tax equity investor’s ownership interest is recorded as noncontrolling interest.
Entergy Mississippi [Member]
Variable Interest Entities	VARIABLE INTEREST ENTITIES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) See Note 17 to the financial statements in the Form 10-K for a discussion of variable interest entities (VIEs). See Note 4 to the financial statements herein for details of the nuclear fuel companies’ credit facilities, commercial paper borrowings, and long-term debt. See Note 6 to the financial statements in the Form 10-K and Note 3 to the financial statements herein for discussion of noncontrolling interests. Restoration Law Trust I (the storm trust I), a trust consolidated by Entergy Louisiana, is a VIE and Entergy Louisiana is the primary beneficiary. As of September 30, 2023 and December 31, 2022, the primary asset held by the storm trust I was $3 billion and $3.2 billion, respectively, of outstanding Entergy Finance Company preferred membership interests, which is reflected as an investment in affiliate preferred membership interests on the consolidated balance sheets of Entergy Louisiana. The LURC’s 1% beneficial interest in the storm trust I is presented as noncontrolling interest on the consolidated balance sheets of Entergy and Entergy Louisiana, with balances of $32.1 million as of September 30, 2023 and $31.7 million as of December 31, 2022. Restoration Law Trust II (the storm trust II), a trust consolidated by Entergy Louisiana, is a VIE and Entergy Louisiana is the primary beneficiary. The storm trust II was established as part of the March 2023 Act 293 securitization of Entergy Louisiana’s Hurricane Ida restoration costs, less Hurricane Ida amounts previously financed in May 2022 in a prior securitization transaction. Entergy Louisiana is the primary beneficiary of the storm trust II because it was created to facilitate the financing of Entergy Louisiana’s storm restoration costs and Entergy Louisiana is entitled to receive a majority of the proceeds received by the storm trust II. As of September 30, 2023, the primary asset held by the storm trust II is the $1.5 billion of outstanding Entergy Finance Company preferred membership interests, which is reflected as an investment in affiliate preferred membership interests on the consolidated balance sheets of Entergy Louisiana. The storm trust II’s investment in affiliate preferred membership interests was purchased with the net bond proceeds of the securitization bonds issued by the LCDA. After the securitization bonds were issued, the LCDA loaned the net bond proceeds to the LURC, and pursuant to Act 293, the LURC contributed the net bond proceeds to the storm trust II. The holders of the securitization bonds do not have recourse to the assets or revenues of the storm trust II or to any Entergy affiliate and the bonds are not reflected in the consolidated balance sheets of Entergy or Entergy Louisiana. The LURC’s 1% beneficial interest in the storm trust II is presented as noncontrolling interest on the consolidated balance sheets of Entergy and Entergy Louisiana, with a balance of $15.1 million as of September 30, 2023. See Note 2 to the financial statements herein for additional discussion of the securitization bonds and the preferred membership interests. System Energy is considered to hold a variable interest in the lessor from which it leases an undivided interest representing approximately 11.5% of the Grand Gulf nuclear plant. System Energy is the lessee under this arrangement, which is described in more detail in Note 5 to the financial statements in the Form 10-K. System Energy made payments under this arrangement, including interest, of $17.2 million in each of the nine months ended September 30, 2023 and the nine months ended September 30, 2022. AR Searcy Partnership, LLC is a tax equity partnership that qualifies as a VIE, which Entergy Arkansas is required to consolidate as it is the primary beneficiary. As of September 30, 2023, AR Searcy Partnership, LLC recorded assets equal to $135.4 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Arkansas’s ownership interest in the partnership was approximately $110.6 million. As of December 31, 2022, AR Searcy Partnership, LLC recorded assets equal to $138.3 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Arkansas’s ownership interest in the partnership was approximately $109 million. The tax equity investor’s ownership interest is recorded as noncontrolling interest. MS Sunflower Partnership, LLC is a tax equity partnership that qualifies as a VIE, which Entergy Mississippi is required to consolidate as it is the primary beneficiary. As of September 30, 2023, MS Sunflower Partnership, LLC recorded assets equal to $164 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Mississippi’s ownership interest in the partnership was approximately $127.2 million. As of December 31, 2022, MS Sunflower Partnership, LLC recorded assets equal to $154.5 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Mississippi’s ownership interest in the partnership was approximately $117.2 million. The tax equity investor’s ownership interest is recorded as noncontrolling interest.
Entergy New Orleans [Member]
Variable Interest Entities	VARIABLE INTEREST ENTITIES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) See Note 17 to the financial statements in the Form 10-K for a discussion of variable interest entities (VIEs). See Note 4 to the financial statements herein for details of the nuclear fuel companies’ credit facilities, commercial paper borrowings, and long-term debt. See Note 6 to the financial statements in the Form 10-K and Note 3 to the financial statements herein for discussion of noncontrolling interests. Restoration Law Trust I (the storm trust I), a trust consolidated by Entergy Louisiana, is a VIE and Entergy Louisiana is the primary beneficiary. As of September 30, 2023 and December 31, 2022, the primary asset held by the storm trust I was $3 billion and $3.2 billion, respectively, of outstanding Entergy Finance Company preferred membership interests, which is reflected as an investment in affiliate preferred membership interests on the consolidated balance sheets of Entergy Louisiana. The LURC’s 1% beneficial interest in the storm trust I is presented as noncontrolling interest on the consolidated balance sheets of Entergy and Entergy Louisiana, with balances of $32.1 million as of September 30, 2023 and $31.7 million as of December 31, 2022. Restoration Law Trust II (the storm trust II), a trust consolidated by Entergy Louisiana, is a VIE and Entergy Louisiana is the primary beneficiary. The storm trust II was established as part of the March 2023 Act 293 securitization of Entergy Louisiana’s Hurricane Ida restoration costs, less Hurricane Ida amounts previously financed in May 2022 in a prior securitization transaction. Entergy Louisiana is the primary beneficiary of the storm trust II because it was created to facilitate the financing of Entergy Louisiana’s storm restoration costs and Entergy Louisiana is entitled to receive a majority of the proceeds received by the storm trust II. As of September 30, 2023, the primary asset held by the storm trust II is the $1.5 billion of outstanding Entergy Finance Company preferred membership interests, which is reflected as an investment in affiliate preferred membership interests on the consolidated balance sheets of Entergy Louisiana. The storm trust II’s investment in affiliate preferred membership interests was purchased with the net bond proceeds of the securitization bonds issued by the LCDA. After the securitization bonds were issued, the LCDA loaned the net bond proceeds to the LURC, and pursuant to Act 293, the LURC contributed the net bond proceeds to the storm trust II. The holders of the securitization bonds do not have recourse to the assets or revenues of the storm trust II or to any Entergy affiliate and the bonds are not reflected in the consolidated balance sheets of Entergy or Entergy Louisiana. The LURC’s 1% beneficial interest in the storm trust II is presented as noncontrolling interest on the consolidated balance sheets of Entergy and Entergy Louisiana, with a balance of $15.1 million as of September 30, 2023. See Note 2 to the financial statements herein for additional discussion of the securitization bonds and the preferred membership interests. System Energy is considered to hold a variable interest in the lessor from which it leases an undivided interest representing approximately 11.5% of the Grand Gulf nuclear plant. System Energy is the lessee under this arrangement, which is described in more detail in Note 5 to the financial statements in the Form 10-K. System Energy made payments under this arrangement, including interest, of $17.2 million in each of the nine months ended September 30, 2023 and the nine months ended September 30, 2022. AR Searcy Partnership, LLC is a tax equity partnership that qualifies as a VIE, which Entergy Arkansas is required to consolidate as it is the primary beneficiary. As of September 30, 2023, AR Searcy Partnership, LLC recorded assets equal to $135.4 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Arkansas’s ownership interest in the partnership was approximately $110.6 million. As of December 31, 2022, AR Searcy Partnership, LLC recorded assets equal to $138.3 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Arkansas’s ownership interest in the partnership was approximately $109 million. The tax equity investor’s ownership interest is recorded as noncontrolling interest. MS Sunflower Partnership, LLC is a tax equity partnership that qualifies as a VIE, which Entergy Mississippi is required to consolidate as it is the primary beneficiary. As of September 30, 2023, MS Sunflower Partnership, LLC recorded assets equal to $164 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Mississippi’s ownership interest in the partnership was approximately $127.2 million. As of December 31, 2022, MS Sunflower Partnership, LLC recorded assets equal to $154.5 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Mississippi’s ownership interest in the partnership was approximately $117.2 million. The tax equity investor’s ownership interest is recorded as noncontrolling interest.
Entergy Texas [Member]
Variable Interest Entities	VARIABLE INTEREST ENTITIES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) See Note 17 to the financial statements in the Form 10-K for a discussion of variable interest entities (VIEs). See Note 4 to the financial statements herein for details of the nuclear fuel companies’ credit facilities, commercial paper borrowings, and long-term debt. See Note 6 to the financial statements in the Form 10-K and Note 3 to the financial statements herein for discussion of noncontrolling interests. Restoration Law Trust I (the storm trust I), a trust consolidated by Entergy Louisiana, is a VIE and Entergy Louisiana is the primary beneficiary. As of September 30, 2023 and December 31, 2022, the primary asset held by the storm trust I was $3 billion and $3.2 billion, respectively, of outstanding Entergy Finance Company preferred membership interests, which is reflected as an investment in affiliate preferred membership interests on the consolidated balance sheets of Entergy Louisiana. The LURC’s 1% beneficial interest in the storm trust I is presented as noncontrolling interest on the consolidated balance sheets of Entergy and Entergy Louisiana, with balances of $32.1 million as of September 30, 2023 and $31.7 million as of December 31, 2022. Restoration Law Trust II (the storm trust II), a trust consolidated by Entergy Louisiana, is a VIE and Entergy Louisiana is the primary beneficiary. The storm trust II was established as part of the March 2023 Act 293 securitization of Entergy Louisiana’s Hurricane Ida restoration costs, less Hurricane Ida amounts previously financed in May 2022 in a prior securitization transaction. Entergy Louisiana is the primary beneficiary of the storm trust II because it was created to facilitate the financing of Entergy Louisiana’s storm restoration costs and Entergy Louisiana is entitled to receive a majority of the proceeds received by the storm trust II. As of September 30, 2023, the primary asset held by the storm trust II is the $1.5 billion of outstanding Entergy Finance Company preferred membership interests, which is reflected as an investment in affiliate preferred membership interests on the consolidated balance sheets of Entergy Louisiana. The storm trust II’s investment in affiliate preferred membership interests was purchased with the net bond proceeds of the securitization bonds issued by the LCDA. After the securitization bonds were issued, the LCDA loaned the net bond proceeds to the LURC, and pursuant to Act 293, the LURC contributed the net bond proceeds to the storm trust II. The holders of the securitization bonds do not have recourse to the assets or revenues of the storm trust II or to any Entergy affiliate and the bonds are not reflected in the consolidated balance sheets of Entergy or Entergy Louisiana. The LURC’s 1% beneficial interest in the storm trust II is presented as noncontrolling interest on the consolidated balance sheets of Entergy and Entergy Louisiana, with a balance of $15.1 million as of September 30, 2023. See Note 2 to the financial statements herein for additional discussion of the securitization bonds and the preferred membership interests. System Energy is considered to hold a variable interest in the lessor from which it leases an undivided interest representing approximately 11.5% of the Grand Gulf nuclear plant. System Energy is the lessee under this arrangement, which is described in more detail in Note 5 to the financial statements in the Form 10-K. System Energy made payments under this arrangement, including interest, of $17.2 million in each of the nine months ended September 30, 2023 and the nine months ended September 30, 2022. AR Searcy Partnership, LLC is a tax equity partnership that qualifies as a VIE, which Entergy Arkansas is required to consolidate as it is the primary beneficiary. As of September 30, 2023, AR Searcy Partnership, LLC recorded assets equal to $135.4 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Arkansas’s ownership interest in the partnership was approximately $110.6 million. As of December 31, 2022, AR Searcy Partnership, LLC recorded assets equal to $138.3 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Arkansas’s ownership interest in the partnership was approximately $109 million. The tax equity investor’s ownership interest is recorded as noncontrolling interest. MS Sunflower Partnership, LLC is a tax equity partnership that qualifies as a VIE, which Entergy Mississippi is required to consolidate as it is the primary beneficiary. As of September 30, 2023, MS Sunflower Partnership, LLC recorded assets equal to $164 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Mississippi’s ownership interest in the partnership was approximately $127.2 million. As of December 31, 2022, MS Sunflower Partnership, LLC recorded assets equal to $154.5 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Mississippi’s ownership interest in the partnership was approximately $117.2 million. The tax equity investor’s ownership interest is recorded as noncontrolling interest.
System Energy [Member]
Variable Interest Entities	VARIABLE INTEREST ENTITIES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) See Note 17 to the financial statements in the Form 10-K for a discussion of variable interest entities (VIEs). See Note 4 to the financial statements herein for details of the nuclear fuel companies’ credit facilities, commercial paper borrowings, and long-term debt. See Note 6 to the financial statements in the Form 10-K and Note 3 to the financial statements herein for discussion of noncontrolling interests. Restoration Law Trust I (the storm trust I), a trust consolidated by Entergy Louisiana, is a VIE and Entergy Louisiana is the primary beneficiary. As of September 30, 2023 and December 31, 2022, the primary asset held by the storm trust I was $3 billion and $3.2 billion, respectively, of outstanding Entergy Finance Company preferred membership interests, which is reflected as an investment in affiliate preferred membership interests on the consolidated balance sheets of Entergy Louisiana. The LURC’s 1% beneficial interest in the storm trust I is presented as noncontrolling interest on the consolidated balance sheets of Entergy and Entergy Louisiana, with balances of $32.1 million as of September 30, 2023 and $31.7 million as of December 31, 2022. Restoration Law Trust II (the storm trust II), a trust consolidated by Entergy Louisiana, is a VIE and Entergy Louisiana is the primary beneficiary. The storm trust II was established as part of the March 2023 Act 293 securitization of Entergy Louisiana’s Hurricane Ida restoration costs, less Hurricane Ida amounts previously financed in May 2022 in a prior securitization transaction. Entergy Louisiana is the primary beneficiary of the storm trust II because it was created to facilitate the financing of Entergy Louisiana’s storm restoration costs and Entergy Louisiana is entitled to receive a majority of the proceeds received by the storm trust II. As of September 30, 2023, the primary asset held by the storm trust II is the $1.5 billion of outstanding Entergy Finance Company preferred membership interests, which is reflected as an investment in affiliate preferred membership interests on the consolidated balance sheets of Entergy Louisiana. The storm trust II’s investment in affiliate preferred membership interests was purchased with the net bond proceeds of the securitization bonds issued by the LCDA. After the securitization bonds were issued, the LCDA loaned the net bond proceeds to the LURC, and pursuant to Act 293, the LURC contributed the net bond proceeds to the storm trust II. The holders of the securitization bonds do not have recourse to the assets or revenues of the storm trust II or to any Entergy affiliate and the bonds are not reflected in the consolidated balance sheets of Entergy or Entergy Louisiana. The LURC’s 1% beneficial interest in the storm trust II is presented as noncontrolling interest on the consolidated balance sheets of Entergy and Entergy Louisiana, with a balance of $15.1 million as of September 30, 2023. See Note 2 to the financial statements herein for additional discussion of the securitization bonds and the preferred membership interests. System Energy is considered to hold a variable interest in the lessor from which it leases an undivided interest representing approximately 11.5% of the Grand Gulf nuclear plant. System Energy is the lessee under this arrangement, which is described in more detail in Note 5 to the financial statements in the Form 10-K. System Energy made payments under this arrangement, including interest, of $17.2 million in each of the nine months ended September 30, 2023 and the nine months ended September 30, 2022. AR Searcy Partnership, LLC is a tax equity partnership that qualifies as a VIE, which Entergy Arkansas is required to consolidate as it is the primary beneficiary. As of September 30, 2023, AR Searcy Partnership, LLC recorded assets equal to $135.4 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Arkansas’s ownership interest in the partnership was approximately $110.6 million. As of December 31, 2022, AR Searcy Partnership, LLC recorded assets equal to $138.3 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Arkansas’s ownership interest in the partnership was approximately $109 million. The tax equity investor’s ownership interest is recorded as noncontrolling interest. MS Sunflower Partnership, LLC is a tax equity partnership that qualifies as a VIE, which Entergy Mississippi is required to consolidate as it is the primary beneficiary. As of September 30, 2023, MS Sunflower Partnership, LLC recorded assets equal to $164 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Mississippi’s ownership interest in the partnership was approximately $127.2 million. As of December 31, 2022, MS Sunflower Partnership, LLC recorded assets equal to $154.5 million, primarily consisting of property, plant, and equipment, and the carrying value of Entergy Mississippi’s ownership interest in the partnership was approximately $117.2 million. The tax equity investor’s ownership interest is recorded as noncontrolling interest.

Revenue Recognition

Revenue Recognition	9 Months Ended
Revenue Recognition	Sep. 30, 2023
Revenue Recognition	REVENUE (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Operating Revenues See Note 19 to the financial statements in the Form 10-K for a discussion of revenue recognition. Entergy’s total revenues for the three months ended September 30, 2023 and 2022 were as follows: 2023 2022 (In Thousands) Utility: Residential $1,602,496 $1,570,940 Commercial 884,585 940,604 Industrial 797,982 1,109,245 Governmental 73,846 84,649 Total billed retail 3,358,909 3,705,438 Sales for resale (a) 86,505 311,479 Other electric revenues (b) 66,211 83,679 Revenues from contracts with customers 3,511,625 4,100,596 Other Utility revenues (c) 15,310 9,462 Electric revenues 3,526,935 4,110,058 Natural gas revenues 32,305 46,548 Other revenues (d) 36,282 62,009 Total operating revenues $3,595,522 $4,218,615 Entergy’s total revenues for the nine months ended September 30, 2023 and 2022 were as follows: 2023 2022 (In Thousands) Utility: Residential $3,595,378 $3,592,025 Commercial 2,291,673 2,290,893 Industrial 2,411,882 2,731,075 Governmental 204,999 209,044 Total billed retail 8,503,932 8,823,037 Sales for resale (a) 262,714 689,473 Other electric revenues (b) 358,000 420,710 Revenues from contracts with customers 9,124,646 9,933,220 Other Utility revenues (c) 70,942 90,869 Electric revenues 9,195,588 10,024,089 Natural gas revenues 130,389 166,917 Other revenues (d) 96,630 300,731 Total operating revenues $9,422,607 $10,491,737 The Utility operating companies’ total revenues for the three months ended September 30, 2023 and 2022 were as follows: 2023 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $346,454 $547,485 $257,241 $120,311 $331,005 Commercial 183,352 313,112 184,164 69,927 134,030 Industrial 194,284 393,172 58,253 9,163 143,110 Governmental 5,895 20,936 17,226 22,358 7,431 Total billed retail 729,985 1,274,705 516,884 221,759 615,576 Sales for resale (a) 73,081 95,257 17,403 13,007 3,426 Other electric revenues (b) 25,922 43,094 2,086 (1,474) (2,074) Revenues from contracts with customers 828,988 1,413,056 536,373 233,292 616,928 Other revenues (c) 2,671 8,542 2,442 1,988 (333) Electric revenues 831,659 1,421,598 538,815 235,280 616,595 Natural gas revenues — 13,269 — 19,036 — Total operating revenues $831,659 $1,434,867 $538,815 $254,316 $616,595 2022 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $323,767 $618,056 $206,708 $116,968 $305,441 Commercial 165,609 402,027 150,137 75,083 147,748 Industrial 175,304 693,445 50,931 10,973 178,592 Governmental 6,104 28,022 14,837 27,406 8,280 Total billed retail 670,784 1,741,550 422,613 230,430 640,061 Sales for resale (a) 157,008 191,664 56,162 33,158 9,149 Other electric revenues (b) 35,478 61,549 (21,997) (900) 10,895 Revenues from contracts with customers 863,270 1,994,763 456,778 262,688 660,105 Other revenues (c) 1,232 8,246 2,354 216 (549) Electric revenues 864,502 2,003,009 459,132 262,904 659,556 Natural gas revenues — 17,789 — 28,759 — Total operating revenues $864,502 $2,020,798 $459,132 $291,663 $659,556 The Utility operating companies’ total revenues for the nine months ended September 30, 2023 and 2022 were as follows: 2023 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $790,760 $1,242,378 $589,630 $252,412 $720,198 Commercial 445,279 844,655 460,836 180,091 360,812 Industrial 479,337 1,310,121 164,406 24,138 433,880 Governmental 15,500 63,417 46,080 58,052 21,950 Total billed retail 1,730,876 3,460,571 1,260,952 514,693 1,536,840 Sales for resale (a) 187,365 258,741 82,219 48,992 7,857 Other electric revenues (b) 105,446 161,033 45,926 4,611 45,011 Revenues from contracts with customers 2,023,687 3,880,345 1,389,097 568,296 1,589,708 Other revenues (c) 7,068 52,914 7,276 4,895 (1,177) Electric revenues 2,030,755 3,933,259 1,396,373 573,191 1,588,531 Natural gas revenues — 52,428 — 77,961 — Total operating revenues $2,030,755 $3,985,687 $1,396,373 $651,152 $1,588,531 2022 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $750,762 $1,372,538 $503,351 $256,110 $709,264 Commercial 406,078 949,680 379,075 179,456 376,604 Industrial 420,788 1,681,628 133,826 26,462 468,371 Governmental 15,702 68,880 39,449 62,617 22,396 Total billed retail 1,593,330 4,072,726 1,055,701 524,645 1,576,635 Sales for resale (a) 384,175 422,596 121,328 96,523 44,927 Other electric revenues (b) 136,870 185,405 29,665 17,936 54,874 Revenues from contracts with customers 2,114,375 4,680,727 1,206,694 639,104 1,676,436 Other revenues (c) 6,022 57,461 6,926 2,530 20,193 Electric revenues 2,120,397 4,738,188 1,213,620 641,634 1,696,629 Natural gas revenues — 64,367 — 102,550 — Total operating revenues $2,120,397 $4,802,555 $1,213,620 $744,184 $1,696,629 (a) Sales for resale includes day-ahead sales of energy in a market administered by an ISO. These sales represent financially binding commitments for the sale of physical energy the next day. These sales are adjusted to actual power generated and delivered in the real time market. Given the short duration of these transactions, Entergy does not consider them to be derivatives subject to fair value adjustments and includes them as part of customer revenues. (b) Other electric revenues consist primarily of transmission and ancillary services provided to participants of an ISO-administered market, unbilled revenue, and certain customer credits as directed by regulators. (c) Other Utility revenues include the equity component of carrying costs related to securitization, settlement of financial hedges, occasional sales of inventory, alternative revenue programs, provisions for revenue subject to refund, and late fees. (d) Other revenues include competitive business sales including day-ahead sales of energy in a market administered by an ISO, operation and management services fees, and amortization of a below-market power purchase agreement. Allowance for doubtful accounts The allowance for doubtful accounts reflects Entergy’s best estimate of expected losses on its accounts receivable balances. Due to the essential nature of utility services, Entergy has historically experienced a low rate of default on its accounts receivables. The following tables set forth a reconciliation of changes in the allowance for doubtful accounts for the nine months ended September 30, 2023 and 2022. Entergy Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of December 31, 2022 $30.9 $6.5 $7.6 $2.5 $11.9 $2.4 Provisions 29.3 5.4 12.2 3.8 3.6 4.3 Write-offs (64.9) (16.5) (25.9) (5.7) (8.6) (8.2) Recoveries 32.5 10.2 13.7 2.4 2.3 3.9 Balance as of September 30, 2023 $27.8 $5.6 $7.6 $3.0 $9.2 $2.4 Entergy Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of December 31, 2021 $68.6 $13.1 $29.2 $7.2 $13.3 $5.8 Provisions (a) 28.8 12.1 8.3 1.5 4.0 2.9 Write-offs (95.1) (27.3) (38.1) (9.8) (11.7) (8.2) Recoveries 28.4 8.4 10.5 3.2 3.8 2.5 Balance as of September 30, 2022 $30.7 $6.3 $9.9 $2.1 $9.4 $3.0 (a) Provisions include estimated incremental bad debt expenses, and revisions to those estimates, resulting from the COVID-19 pandemic of ($6.4) million for Entergy, $6.4 million for Entergy Arkansas, ($8.5) million for Entergy Louisiana, ($3.0) million for Entergy New Orleans, and ($1.3) million for Entergy Texas that have been deferred as regulatory assets. See Note 2 to the financial statements herein and in the Form 10-K for discussion of the COVID-19 orders issued by retail regulators. The allowance for currently expected credit losses is calculated as the historical rate of customer write-offs multiplied by the current accounts receivable balance, taking into account the length of time the receivable balances have been outstanding. The rate of customer write-offs has historically experienced minimal variation, although general economic conditions, such as the COVID-19 pandemic or other economic hardships, can affect the rate of customer write-offs. Management monitors the current condition of individual customer accounts to manage collections and ensure bad debt expense is recorded in a timely manner.
Entergy Arkansas [Member]
Revenue Recognition	REVENUE (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Operating Revenues See Note 19 to the financial statements in the Form 10-K for a discussion of revenue recognition. Entergy’s total revenues for the three months ended September 30, 2023 and 2022 were as follows: 2023 2022 (In Thousands) Utility: Residential $1,602,496 $1,570,940 Commercial 884,585 940,604 Industrial 797,982 1,109,245 Governmental 73,846 84,649 Total billed retail 3,358,909 3,705,438 Sales for resale (a) 86,505 311,479 Other electric revenues (b) 66,211 83,679 Revenues from contracts with customers 3,511,625 4,100,596 Other Utility revenues (c) 15,310 9,462 Electric revenues 3,526,935 4,110,058 Natural gas revenues 32,305 46,548 Other revenues (d) 36,282 62,009 Total operating revenues $3,595,522 $4,218,615 Entergy’s total revenues for the nine months ended September 30, 2023 and 2022 were as follows: 2023 2022 (In Thousands) Utility: Residential $3,595,378 $3,592,025 Commercial 2,291,673 2,290,893 Industrial 2,411,882 2,731,075 Governmental 204,999 209,044 Total billed retail 8,503,932 8,823,037 Sales for resale (a) 262,714 689,473 Other electric revenues (b) 358,000 420,710 Revenues from contracts with customers 9,124,646 9,933,220 Other Utility revenues (c) 70,942 90,869 Electric revenues 9,195,588 10,024,089 Natural gas revenues 130,389 166,917 Other revenues (d) 96,630 300,731 Total operating revenues $9,422,607 $10,491,737 The Utility operating companies’ total revenues for the three months ended September 30, 2023 and 2022 were as follows: 2023 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $346,454 $547,485 $257,241 $120,311 $331,005 Commercial 183,352 313,112 184,164 69,927 134,030 Industrial 194,284 393,172 58,253 9,163 143,110 Governmental 5,895 20,936 17,226 22,358 7,431 Total billed retail 729,985 1,274,705 516,884 221,759 615,576 Sales for resale (a) 73,081 95,257 17,403 13,007 3,426 Other electric revenues (b) 25,922 43,094 2,086 (1,474) (2,074) Revenues from contracts with customers 828,988 1,413,056 536,373 233,292 616,928 Other revenues (c) 2,671 8,542 2,442 1,988 (333) Electric revenues 831,659 1,421,598 538,815 235,280 616,595 Natural gas revenues — 13,269 — 19,036 — Total operating revenues $831,659 $1,434,867 $538,815 $254,316 $616,595 2022 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $323,767 $618,056 $206,708 $116,968 $305,441 Commercial 165,609 402,027 150,137 75,083 147,748 Industrial 175,304 693,445 50,931 10,973 178,592 Governmental 6,104 28,022 14,837 27,406 8,280 Total billed retail 670,784 1,741,550 422,613 230,430 640,061 Sales for resale (a) 157,008 191,664 56,162 33,158 9,149 Other electric revenues (b) 35,478 61,549 (21,997) (900) 10,895 Revenues from contracts with customers 863,270 1,994,763 456,778 262,688 660,105 Other revenues (c) 1,232 8,246 2,354 216 (549) Electric revenues 864,502 2,003,009 459,132 262,904 659,556 Natural gas revenues — 17,789 — 28,759 — Total operating revenues $864,502 $2,020,798 $459,132 $291,663 $659,556 The Utility operating companies’ total revenues for the nine months ended September 30, 2023 and 2022 were as follows: 2023 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $790,760 $1,242,378 $589,630 $252,412 $720,198 Commercial 445,279 844,655 460,836 180,091 360,812 Industrial 479,337 1,310,121 164,406 24,138 433,880 Governmental 15,500 63,417 46,080 58,052 21,950 Total billed retail 1,730,876 3,460,571 1,260,952 514,693 1,536,840 Sales for resale (a) 187,365 258,741 82,219 48,992 7,857 Other electric revenues (b) 105,446 161,033 45,926 4,611 45,011 Revenues from contracts with customers 2,023,687 3,880,345 1,389,097 568,296 1,589,708 Other revenues (c) 7,068 52,914 7,276 4,895 (1,177) Electric revenues 2,030,755 3,933,259 1,396,373 573,191 1,588,531 Natural gas revenues — 52,428 — 77,961 — Total operating revenues $2,030,755 $3,985,687 $1,396,373 $651,152 $1,588,531 2022 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $750,762 $1,372,538 $503,351 $256,110 $709,264 Commercial 406,078 949,680 379,075 179,456 376,604 Industrial 420,788 1,681,628 133,826 26,462 468,371 Governmental 15,702 68,880 39,449 62,617 22,396 Total billed retail 1,593,330 4,072,726 1,055,701 524,645 1,576,635 Sales for resale (a) 384,175 422,596 121,328 96,523 44,927 Other electric revenues (b) 136,870 185,405 29,665 17,936 54,874 Revenues from contracts with customers 2,114,375 4,680,727 1,206,694 639,104 1,676,436 Other revenues (c) 6,022 57,461 6,926 2,530 20,193 Electric revenues 2,120,397 4,738,188 1,213,620 641,634 1,696,629 Natural gas revenues — 64,367 — 102,550 — Total operating revenues $2,120,397 $4,802,555 $1,213,620 $744,184 $1,696,629 (a) Sales for resale includes day-ahead sales of energy in a market administered by an ISO. These sales represent financially binding commitments for the sale of physical energy the next day. These sales are adjusted to actual power generated and delivered in the real time market. Given the short duration of these transactions, Entergy does not consider them to be derivatives subject to fair value adjustments and includes them as part of customer revenues. (b) Other electric revenues consist primarily of transmission and ancillary services provided to participants of an ISO-administered market, unbilled revenue, and certain customer credits as directed by regulators. (c) Other Utility revenues include the equity component of carrying costs related to securitization, settlement of financial hedges, occasional sales of inventory, alternative revenue programs, provisions for revenue subject to refund, and late fees. (d) Other revenues include competitive business sales including day-ahead sales of energy in a market administered by an ISO, operation and management services fees, and amortization of a below-market power purchase agreement. Allowance for doubtful accounts The allowance for doubtful accounts reflects Entergy’s best estimate of expected losses on its accounts receivable balances. Due to the essential nature of utility services, Entergy has historically experienced a low rate of default on its accounts receivables. The following tables set forth a reconciliation of changes in the allowance for doubtful accounts for the nine months ended September 30, 2023 and 2022. Entergy Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of December 31, 2022 $30.9 $6.5 $7.6 $2.5 $11.9 $2.4 Provisions 29.3 5.4 12.2 3.8 3.6 4.3 Write-offs (64.9) (16.5) (25.9) (5.7) (8.6) (8.2) Recoveries 32.5 10.2 13.7 2.4 2.3 3.9 Balance as of September 30, 2023 $27.8 $5.6 $7.6 $3.0 $9.2 $2.4 Entergy Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of December 31, 2021 $68.6 $13.1 $29.2 $7.2 $13.3 $5.8 Provisions (a) 28.8 12.1 8.3 1.5 4.0 2.9 Write-offs (95.1) (27.3) (38.1) (9.8) (11.7) (8.2) Recoveries 28.4 8.4 10.5 3.2 3.8 2.5 Balance as of September 30, 2022 $30.7 $6.3 $9.9 $2.1 $9.4 $3.0 (a) Provisions include estimated incremental bad debt expenses, and revisions to those estimates, resulting from the COVID-19 pandemic of ($6.4) million for Entergy, $6.4 million for Entergy Arkansas, ($8.5) million for Entergy Louisiana, ($3.0) million for Entergy New Orleans, and ($1.3) million for Entergy Texas that have been deferred as regulatory assets. See Note 2 to the financial statements herein and in the Form 10-K for discussion of the COVID-19 orders issued by retail regulators. The allowance for currently expected credit losses is calculated as the historical rate of customer write-offs multiplied by the current accounts receivable balance, taking into account the length of time the receivable balances have been outstanding. The rate of customer write-offs has historically experienced minimal variation, although general economic conditions, such as the COVID-19 pandemic or other economic hardships, can affect the rate of customer write-offs. Management monitors the current condition of individual customer accounts to manage collections and ensure bad debt expense is recorded in a timely manner.
Entergy Louisiana [Member]
Revenue Recognition	REVENUE (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Operating Revenues See Note 19 to the financial statements in the Form 10-K for a discussion of revenue recognition. Entergy’s total revenues for the three months ended September 30, 2023 and 2022 were as follows: 2023 2022 (In Thousands) Utility: Residential $1,602,496 $1,570,940 Commercial 884,585 940,604 Industrial 797,982 1,109,245 Governmental 73,846 84,649 Total billed retail 3,358,909 3,705,438 Sales for resale (a) 86,505 311,479 Other electric revenues (b) 66,211 83,679 Revenues from contracts with customers 3,511,625 4,100,596 Other Utility revenues (c) 15,310 9,462 Electric revenues 3,526,935 4,110,058 Natural gas revenues 32,305 46,548 Other revenues (d) 36,282 62,009 Total operating revenues $3,595,522 $4,218,615 Entergy’s total revenues for the nine months ended September 30, 2023 and 2022 were as follows: 2023 2022 (In Thousands) Utility: Residential $3,595,378 $3,592,025 Commercial 2,291,673 2,290,893 Industrial 2,411,882 2,731,075 Governmental 204,999 209,044 Total billed retail 8,503,932 8,823,037 Sales for resale (a) 262,714 689,473 Other electric revenues (b) 358,000 420,710 Revenues from contracts with customers 9,124,646 9,933,220 Other Utility revenues (c) 70,942 90,869 Electric revenues 9,195,588 10,024,089 Natural gas revenues 130,389 166,917 Other revenues (d) 96,630 300,731 Total operating revenues $9,422,607 $10,491,737 The Utility operating companies’ total revenues for the three months ended September 30, 2023 and 2022 were as follows: 2023 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $346,454 $547,485 $257,241 $120,311 $331,005 Commercial 183,352 313,112 184,164 69,927 134,030 Industrial 194,284 393,172 58,253 9,163 143,110 Governmental 5,895 20,936 17,226 22,358 7,431 Total billed retail 729,985 1,274,705 516,884 221,759 615,576 Sales for resale (a) 73,081 95,257 17,403 13,007 3,426 Other electric revenues (b) 25,922 43,094 2,086 (1,474) (2,074) Revenues from contracts with customers 828,988 1,413,056 536,373 233,292 616,928 Other revenues (c) 2,671 8,542 2,442 1,988 (333) Electric revenues 831,659 1,421,598 538,815 235,280 616,595 Natural gas revenues — 13,269 — 19,036 — Total operating revenues $831,659 $1,434,867 $538,815 $254,316 $616,595 2022 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $323,767 $618,056 $206,708 $116,968 $305,441 Commercial 165,609 402,027 150,137 75,083 147,748 Industrial 175,304 693,445 50,931 10,973 178,592 Governmental 6,104 28,022 14,837 27,406 8,280 Total billed retail 670,784 1,741,550 422,613 230,430 640,061 Sales for resale (a) 157,008 191,664 56,162 33,158 9,149 Other electric revenues (b) 35,478 61,549 (21,997) (900) 10,895 Revenues from contracts with customers 863,270 1,994,763 456,778 262,688 660,105 Other revenues (c) 1,232 8,246 2,354 216 (549) Electric revenues 864,502 2,003,009 459,132 262,904 659,556 Natural gas revenues — 17,789 — 28,759 — Total operating revenues $864,502 $2,020,798 $459,132 $291,663 $659,556 The Utility operating companies’ total revenues for the nine months ended September 30, 2023 and 2022 were as follows: 2023 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $790,760 $1,242,378 $589,630 $252,412 $720,198 Commercial 445,279 844,655 460,836 180,091 360,812 Industrial 479,337 1,310,121 164,406 24,138 433,880 Governmental 15,500 63,417 46,080 58,052 21,950 Total billed retail 1,730,876 3,460,571 1,260,952 514,693 1,536,840 Sales for resale (a) 187,365 258,741 82,219 48,992 7,857 Other electric revenues (b) 105,446 161,033 45,926 4,611 45,011 Revenues from contracts with customers 2,023,687 3,880,345 1,389,097 568,296 1,589,708 Other revenues (c) 7,068 52,914 7,276 4,895 (1,177) Electric revenues 2,030,755 3,933,259 1,396,373 573,191 1,588,531 Natural gas revenues — 52,428 — 77,961 — Total operating revenues $2,030,755 $3,985,687 $1,396,373 $651,152 $1,588,531 2022 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $750,762 $1,372,538 $503,351 $256,110 $709,264 Commercial 406,078 949,680 379,075 179,456 376,604 Industrial 420,788 1,681,628 133,826 26,462 468,371 Governmental 15,702 68,880 39,449 62,617 22,396 Total billed retail 1,593,330 4,072,726 1,055,701 524,645 1,576,635 Sales for resale (a) 384,175 422,596 121,328 96,523 44,927 Other electric revenues (b) 136,870 185,405 29,665 17,936 54,874 Revenues from contracts with customers 2,114,375 4,680,727 1,206,694 639,104 1,676,436 Other revenues (c) 6,022 57,461 6,926 2,530 20,193 Electric revenues 2,120,397 4,738,188 1,213,620 641,634 1,696,629 Natural gas revenues — 64,367 — 102,550 — Total operating revenues $2,120,397 $4,802,555 $1,213,620 $744,184 $1,696,629 (a) Sales for resale includes day-ahead sales of energy in a market administered by an ISO. These sales represent financially binding commitments for the sale of physical energy the next day. These sales are adjusted to actual power generated and delivered in the real time market. Given the short duration of these transactions, Entergy does not consider them to be derivatives subject to fair value adjustments and includes them as part of customer revenues. (b) Other electric revenues consist primarily of transmission and ancillary services provided to participants of an ISO-administered market, unbilled revenue, and certain customer credits as directed by regulators. (c) Other Utility revenues include the equity component of carrying costs related to securitization, settlement of financial hedges, occasional sales of inventory, alternative revenue programs, provisions for revenue subject to refund, and late fees. (d) Other revenues include competitive business sales including day-ahead sales of energy in a market administered by an ISO, operation and management services fees, and amortization of a below-market power purchase agreement. Allowance for doubtful accounts The allowance for doubtful accounts reflects Entergy’s best estimate of expected losses on its accounts receivable balances. Due to the essential nature of utility services, Entergy has historically experienced a low rate of default on its accounts receivables. The following tables set forth a reconciliation of changes in the allowance for doubtful accounts for the nine months ended September 30, 2023 and 2022. Entergy Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of December 31, 2022 $30.9 $6.5 $7.6 $2.5 $11.9 $2.4 Provisions 29.3 5.4 12.2 3.8 3.6 4.3 Write-offs (64.9) (16.5) (25.9) (5.7) (8.6) (8.2) Recoveries 32.5 10.2 13.7 2.4 2.3 3.9 Balance as of September 30, 2023 $27.8 $5.6 $7.6 $3.0 $9.2 $2.4 Entergy Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of December 31, 2021 $68.6 $13.1 $29.2 $7.2 $13.3 $5.8 Provisions (a) 28.8 12.1 8.3 1.5 4.0 2.9 Write-offs (95.1) (27.3) (38.1) (9.8) (11.7) (8.2) Recoveries 28.4 8.4 10.5 3.2 3.8 2.5 Balance as of September 30, 2022 $30.7 $6.3 $9.9 $2.1 $9.4 $3.0 (a) Provisions include estimated incremental bad debt expenses, and revisions to those estimates, resulting from the COVID-19 pandemic of ($6.4) million for Entergy, $6.4 million for Entergy Arkansas, ($8.5) million for Entergy Louisiana, ($3.0) million for Entergy New Orleans, and ($1.3) million for Entergy Texas that have been deferred as regulatory assets. See Note 2 to the financial statements herein and in the Form 10-K for discussion of the COVID-19 orders issued by retail regulators. The allowance for currently expected credit losses is calculated as the historical rate of customer write-offs multiplied by the current accounts receivable balance, taking into account the length of time the receivable balances have been outstanding. The rate of customer write-offs has historically experienced minimal variation, although general economic conditions, such as the COVID-19 pandemic or other economic hardships, can affect the rate of customer write-offs. Management monitors the current condition of individual customer accounts to manage collections and ensure bad debt expense is recorded in a timely manner.
Entergy Mississippi [Member]
Revenue Recognition	REVENUE (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Operating Revenues See Note 19 to the financial statements in the Form 10-K for a discussion of revenue recognition. Entergy’s total revenues for the three months ended September 30, 2023 and 2022 were as follows: 2023 2022 (In Thousands) Utility: Residential $1,602,496 $1,570,940 Commercial 884,585 940,604 Industrial 797,982 1,109,245 Governmental 73,846 84,649 Total billed retail 3,358,909 3,705,438 Sales for resale (a) 86,505 311,479 Other electric revenues (b) 66,211 83,679 Revenues from contracts with customers 3,511,625 4,100,596 Other Utility revenues (c) 15,310 9,462 Electric revenues 3,526,935 4,110,058 Natural gas revenues 32,305 46,548 Other revenues (d) 36,282 62,009 Total operating revenues $3,595,522 $4,218,615 Entergy’s total revenues for the nine months ended September 30, 2023 and 2022 were as follows: 2023 2022 (In Thousands) Utility: Residential $3,595,378 $3,592,025 Commercial 2,291,673 2,290,893 Industrial 2,411,882 2,731,075 Governmental 204,999 209,044 Total billed retail 8,503,932 8,823,037 Sales for resale (a) 262,714 689,473 Other electric revenues (b) 358,000 420,710 Revenues from contracts with customers 9,124,646 9,933,220 Other Utility revenues (c) 70,942 90,869 Electric revenues 9,195,588 10,024,089 Natural gas revenues 130,389 166,917 Other revenues (d) 96,630 300,731 Total operating revenues $9,422,607 $10,491,737 The Utility operating companies’ total revenues for the three months ended September 30, 2023 and 2022 were as follows: 2023 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $346,454 $547,485 $257,241 $120,311 $331,005 Commercial 183,352 313,112 184,164 69,927 134,030 Industrial 194,284 393,172 58,253 9,163 143,110 Governmental 5,895 20,936 17,226 22,358 7,431 Total billed retail 729,985 1,274,705 516,884 221,759 615,576 Sales for resale (a) 73,081 95,257 17,403 13,007 3,426 Other electric revenues (b) 25,922 43,094 2,086 (1,474) (2,074) Revenues from contracts with customers 828,988 1,413,056 536,373 233,292 616,928 Other revenues (c) 2,671 8,542 2,442 1,988 (333) Electric revenues 831,659 1,421,598 538,815 235,280 616,595 Natural gas revenues — 13,269 — 19,036 — Total operating revenues $831,659 $1,434,867 $538,815 $254,316 $616,595 2022 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $323,767 $618,056 $206,708 $116,968 $305,441 Commercial 165,609 402,027 150,137 75,083 147,748 Industrial 175,304 693,445 50,931 10,973 178,592 Governmental 6,104 28,022 14,837 27,406 8,280 Total billed retail 670,784 1,741,550 422,613 230,430 640,061 Sales for resale (a) 157,008 191,664 56,162 33,158 9,149 Other electric revenues (b) 35,478 61,549 (21,997) (900) 10,895 Revenues from contracts with customers 863,270 1,994,763 456,778 262,688 660,105 Other revenues (c) 1,232 8,246 2,354 216 (549) Electric revenues 864,502 2,003,009 459,132 262,904 659,556 Natural gas revenues — 17,789 — 28,759 — Total operating revenues $864,502 $2,020,798 $459,132 $291,663 $659,556 The Utility operating companies’ total revenues for the nine months ended September 30, 2023 and 2022 were as follows: 2023 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $790,760 $1,242,378 $589,630 $252,412 $720,198 Commercial 445,279 844,655 460,836 180,091 360,812 Industrial 479,337 1,310,121 164,406 24,138 433,880 Governmental 15,500 63,417 46,080 58,052 21,950 Total billed retail 1,730,876 3,460,571 1,260,952 514,693 1,536,840 Sales for resale (a) 187,365 258,741 82,219 48,992 7,857 Other electric revenues (b) 105,446 161,033 45,926 4,611 45,011 Revenues from contracts with customers 2,023,687 3,880,345 1,389,097 568,296 1,589,708 Other revenues (c) 7,068 52,914 7,276 4,895 (1,177) Electric revenues 2,030,755 3,933,259 1,396,373 573,191 1,588,531 Natural gas revenues — 52,428 — 77,961 — Total operating revenues $2,030,755 $3,985,687 $1,396,373 $651,152 $1,588,531 2022 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $750,762 $1,372,538 $503,351 $256,110 $709,264 Commercial 406,078 949,680 379,075 179,456 376,604 Industrial 420,788 1,681,628 133,826 26,462 468,371 Governmental 15,702 68,880 39,449 62,617 22,396 Total billed retail 1,593,330 4,072,726 1,055,701 524,645 1,576,635 Sales for resale (a) 384,175 422,596 121,328 96,523 44,927 Other electric revenues (b) 136,870 185,405 29,665 17,936 54,874 Revenues from contracts with customers 2,114,375 4,680,727 1,206,694 639,104 1,676,436 Other revenues (c) 6,022 57,461 6,926 2,530 20,193 Electric revenues 2,120,397 4,738,188 1,213,620 641,634 1,696,629 Natural gas revenues — 64,367 — 102,550 — Total operating revenues $2,120,397 $4,802,555 $1,213,620 $744,184 $1,696,629 (a) Sales for resale includes day-ahead sales of energy in a market administered by an ISO. These sales represent financially binding commitments for the sale of physical energy the next day. These sales are adjusted to actual power generated and delivered in the real time market. Given the short duration of these transactions, Entergy does not consider them to be derivatives subject to fair value adjustments and includes them as part of customer revenues. (b) Other electric revenues consist primarily of transmission and ancillary services provided to participants of an ISO-administered market, unbilled revenue, and certain customer credits as directed by regulators. (c) Other Utility revenues include the equity component of carrying costs related to securitization, settlement of financial hedges, occasional sales of inventory, alternative revenue programs, provisions for revenue subject to refund, and late fees. (d) Other revenues include competitive business sales including day-ahead sales of energy in a market administered by an ISO, operation and management services fees, and amortization of a below-market power purchase agreement. Allowance for doubtful accounts The allowance for doubtful accounts reflects Entergy’s best estimate of expected losses on its accounts receivable balances. Due to the essential nature of utility services, Entergy has historically experienced a low rate of default on its accounts receivables. The following tables set forth a reconciliation of changes in the allowance for doubtful accounts for the nine months ended September 30, 2023 and 2022. Entergy Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of December 31, 2022 $30.9 $6.5 $7.6 $2.5 $11.9 $2.4 Provisions 29.3 5.4 12.2 3.8 3.6 4.3 Write-offs (64.9) (16.5) (25.9) (5.7) (8.6) (8.2) Recoveries 32.5 10.2 13.7 2.4 2.3 3.9 Balance as of September 30, 2023 $27.8 $5.6 $7.6 $3.0 $9.2 $2.4 Entergy Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of December 31, 2021 $68.6 $13.1 $29.2 $7.2 $13.3 $5.8 Provisions (a) 28.8 12.1 8.3 1.5 4.0 2.9 Write-offs (95.1) (27.3) (38.1) (9.8) (11.7) (8.2) Recoveries 28.4 8.4 10.5 3.2 3.8 2.5 Balance as of September 30, 2022 $30.7 $6.3 $9.9 $2.1 $9.4 $3.0 (a) Provisions include estimated incremental bad debt expenses, and revisions to those estimates, resulting from the COVID-19 pandemic of ($6.4) million for Entergy, $6.4 million for Entergy Arkansas, ($8.5) million for Entergy Louisiana, ($3.0) million for Entergy New Orleans, and ($1.3) million for Entergy Texas that have been deferred as regulatory assets. See Note 2 to the financial statements herein and in the Form 10-K for discussion of the COVID-19 orders issued by retail regulators. The allowance for currently expected credit losses is calculated as the historical rate of customer write-offs multiplied by the current accounts receivable balance, taking into account the length of time the receivable balances have been outstanding. The rate of customer write-offs has historically experienced minimal variation, although general economic conditions, such as the COVID-19 pandemic or other economic hardships, can affect the rate of customer write-offs. Management monitors the current condition of individual customer accounts to manage collections and ensure bad debt expense is recorded in a timely manner.
Entergy New Orleans [Member]
Revenue Recognition	REVENUE (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Operating Revenues See Note 19 to the financial statements in the Form 10-K for a discussion of revenue recognition. Entergy’s total revenues for the three months ended September 30, 2023 and 2022 were as follows: 2023 2022 (In Thousands) Utility: Residential $1,602,496 $1,570,940 Commercial 884,585 940,604 Industrial 797,982 1,109,245 Governmental 73,846 84,649 Total billed retail 3,358,909 3,705,438 Sales for resale (a) 86,505 311,479 Other electric revenues (b) 66,211 83,679 Revenues from contracts with customers 3,511,625 4,100,596 Other Utility revenues (c) 15,310 9,462 Electric revenues 3,526,935 4,110,058 Natural gas revenues 32,305 46,548 Other revenues (d) 36,282 62,009 Total operating revenues $3,595,522 $4,218,615 Entergy’s total revenues for the nine months ended September 30, 2023 and 2022 were as follows: 2023 2022 (In Thousands) Utility: Residential $3,595,378 $3,592,025 Commercial 2,291,673 2,290,893 Industrial 2,411,882 2,731,075 Governmental 204,999 209,044 Total billed retail 8,503,932 8,823,037 Sales for resale (a) 262,714 689,473 Other electric revenues (b) 358,000 420,710 Revenues from contracts with customers 9,124,646 9,933,220 Other Utility revenues (c) 70,942 90,869 Electric revenues 9,195,588 10,024,089 Natural gas revenues 130,389 166,917 Other revenues (d) 96,630 300,731 Total operating revenues $9,422,607 $10,491,737 The Utility operating companies’ total revenues for the three months ended September 30, 2023 and 2022 were as follows: 2023 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $346,454 $547,485 $257,241 $120,311 $331,005 Commercial 183,352 313,112 184,164 69,927 134,030 Industrial 194,284 393,172 58,253 9,163 143,110 Governmental 5,895 20,936 17,226 22,358 7,431 Total billed retail 729,985 1,274,705 516,884 221,759 615,576 Sales for resale (a) 73,081 95,257 17,403 13,007 3,426 Other electric revenues (b) 25,922 43,094 2,086 (1,474) (2,074) Revenues from contracts with customers 828,988 1,413,056 536,373 233,292 616,928 Other revenues (c) 2,671 8,542 2,442 1,988 (333) Electric revenues 831,659 1,421,598 538,815 235,280 616,595 Natural gas revenues — 13,269 — 19,036 — Total operating revenues $831,659 $1,434,867 $538,815 $254,316 $616,595 2022 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $323,767 $618,056 $206,708 $116,968 $305,441 Commercial 165,609 402,027 150,137 75,083 147,748 Industrial 175,304 693,445 50,931 10,973 178,592 Governmental 6,104 28,022 14,837 27,406 8,280 Total billed retail 670,784 1,741,550 422,613 230,430 640,061 Sales for resale (a) 157,008 191,664 56,162 33,158 9,149 Other electric revenues (b) 35,478 61,549 (21,997) (900) 10,895 Revenues from contracts with customers 863,270 1,994,763 456,778 262,688 660,105 Other revenues (c) 1,232 8,246 2,354 216 (549) Electric revenues 864,502 2,003,009 459,132 262,904 659,556 Natural gas revenues — 17,789 — 28,759 — Total operating revenues $864,502 $2,020,798 $459,132 $291,663 $659,556 The Utility operating companies’ total revenues for the nine months ended September 30, 2023 and 2022 were as follows: 2023 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $790,760 $1,242,378 $589,630 $252,412 $720,198 Commercial 445,279 844,655 460,836 180,091 360,812 Industrial 479,337 1,310,121 164,406 24,138 433,880 Governmental 15,500 63,417 46,080 58,052 21,950 Total billed retail 1,730,876 3,460,571 1,260,952 514,693 1,536,840 Sales for resale (a) 187,365 258,741 82,219 48,992 7,857 Other electric revenues (b) 105,446 161,033 45,926 4,611 45,011 Revenues from contracts with customers 2,023,687 3,880,345 1,389,097 568,296 1,589,708 Other revenues (c) 7,068 52,914 7,276 4,895 (1,177) Electric revenues 2,030,755 3,933,259 1,396,373 573,191 1,588,531 Natural gas revenues — 52,428 — 77,961 — Total operating revenues $2,030,755 $3,985,687 $1,396,373 $651,152 $1,588,531 2022 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $750,762 $1,372,538 $503,351 $256,110 $709,264 Commercial 406,078 949,680 379,075 179,456 376,604 Industrial 420,788 1,681,628 133,826 26,462 468,371 Governmental 15,702 68,880 39,449 62,617 22,396 Total billed retail 1,593,330 4,072,726 1,055,701 524,645 1,576,635 Sales for resale (a) 384,175 422,596 121,328 96,523 44,927 Other electric revenues (b) 136,870 185,405 29,665 17,936 54,874 Revenues from contracts with customers 2,114,375 4,680,727 1,206,694 639,104 1,676,436 Other revenues (c) 6,022 57,461 6,926 2,530 20,193 Electric revenues 2,120,397 4,738,188 1,213,620 641,634 1,696,629 Natural gas revenues — 64,367 — 102,550 — Total operating revenues $2,120,397 $4,802,555 $1,213,620 $744,184 $1,696,629 (a) Sales for resale includes day-ahead sales of energy in a market administered by an ISO. These sales represent financially binding commitments for the sale of physical energy the next day. These sales are adjusted to actual power generated and delivered in the real time market. Given the short duration of these transactions, Entergy does not consider them to be derivatives subject to fair value adjustments and includes them as part of customer revenues. (b) Other electric revenues consist primarily of transmission and ancillary services provided to participants of an ISO-administered market, unbilled revenue, and certain customer credits as directed by regulators. (c) Other Utility revenues include the equity component of carrying costs related to securitization, settlement of financial hedges, occasional sales of inventory, alternative revenue programs, provisions for revenue subject to refund, and late fees. (d) Other revenues include competitive business sales including day-ahead sales of energy in a market administered by an ISO, operation and management services fees, and amortization of a below-market power purchase agreement. Allowance for doubtful accounts The allowance for doubtful accounts reflects Entergy’s best estimate of expected losses on its accounts receivable balances. Due to the essential nature of utility services, Entergy has historically experienced a low rate of default on its accounts receivables. The following tables set forth a reconciliation of changes in the allowance for doubtful accounts for the nine months ended September 30, 2023 and 2022. Entergy Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of December 31, 2022 $30.9 $6.5 $7.6 $2.5 $11.9 $2.4 Provisions 29.3 5.4 12.2 3.8 3.6 4.3 Write-offs (64.9) (16.5) (25.9) (5.7) (8.6) (8.2) Recoveries 32.5 10.2 13.7 2.4 2.3 3.9 Balance as of September 30, 2023 $27.8 $5.6 $7.6 $3.0 $9.2 $2.4 Entergy Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of December 31, 2021 $68.6 $13.1 $29.2 $7.2 $13.3 $5.8 Provisions (a) 28.8 12.1 8.3 1.5 4.0 2.9 Write-offs (95.1) (27.3) (38.1) (9.8) (11.7) (8.2) Recoveries 28.4 8.4 10.5 3.2 3.8 2.5 Balance as of September 30, 2022 $30.7 $6.3 $9.9 $2.1 $9.4 $3.0 (a) Provisions include estimated incremental bad debt expenses, and revisions to those estimates, resulting from the COVID-19 pandemic of ($6.4) million for Entergy, $6.4 million for Entergy Arkansas, ($8.5) million for Entergy Louisiana, ($3.0) million for Entergy New Orleans, and ($1.3) million for Entergy Texas that have been deferred as regulatory assets. See Note 2 to the financial statements herein and in the Form 10-K for discussion of the COVID-19 orders issued by retail regulators. The allowance for currently expected credit losses is calculated as the historical rate of customer write-offs multiplied by the current accounts receivable balance, taking into account the length of time the receivable balances have been outstanding. The rate of customer write-offs has historically experienced minimal variation, although general economic conditions, such as the COVID-19 pandemic or other economic hardships, can affect the rate of customer write-offs. Management monitors the current condition of individual customer accounts to manage collections and ensure bad debt expense is recorded in a timely manner.
Entergy Texas [Member]
Revenue Recognition	REVENUE (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Operating Revenues See Note 19 to the financial statements in the Form 10-K for a discussion of revenue recognition. Entergy’s total revenues for the three months ended September 30, 2023 and 2022 were as follows: 2023 2022 (In Thousands) Utility: Residential $1,602,496 $1,570,940 Commercial 884,585 940,604 Industrial 797,982 1,109,245 Governmental 73,846 84,649 Total billed retail 3,358,909 3,705,438 Sales for resale (a) 86,505 311,479 Other electric revenues (b) 66,211 83,679 Revenues from contracts with customers 3,511,625 4,100,596 Other Utility revenues (c) 15,310 9,462 Electric revenues 3,526,935 4,110,058 Natural gas revenues 32,305 46,548 Other revenues (d) 36,282 62,009 Total operating revenues $3,595,522 $4,218,615 Entergy’s total revenues for the nine months ended September 30, 2023 and 2022 were as follows: 2023 2022 (In Thousands) Utility: Residential $3,595,378 $3,592,025 Commercial 2,291,673 2,290,893 Industrial 2,411,882 2,731,075 Governmental 204,999 209,044 Total billed retail 8,503,932 8,823,037 Sales for resale (a) 262,714 689,473 Other electric revenues (b) 358,000 420,710 Revenues from contracts with customers 9,124,646 9,933,220 Other Utility revenues (c) 70,942 90,869 Electric revenues 9,195,588 10,024,089 Natural gas revenues 130,389 166,917 Other revenues (d) 96,630 300,731 Total operating revenues $9,422,607 $10,491,737 The Utility operating companies’ total revenues for the three months ended September 30, 2023 and 2022 were as follows: 2023 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $346,454 $547,485 $257,241 $120,311 $331,005 Commercial 183,352 313,112 184,164 69,927 134,030 Industrial 194,284 393,172 58,253 9,163 143,110 Governmental 5,895 20,936 17,226 22,358 7,431 Total billed retail 729,985 1,274,705 516,884 221,759 615,576 Sales for resale (a) 73,081 95,257 17,403 13,007 3,426 Other electric revenues (b) 25,922 43,094 2,086 (1,474) (2,074) Revenues from contracts with customers 828,988 1,413,056 536,373 233,292 616,928 Other revenues (c) 2,671 8,542 2,442 1,988 (333) Electric revenues 831,659 1,421,598 538,815 235,280 616,595 Natural gas revenues — 13,269 — 19,036 — Total operating revenues $831,659 $1,434,867 $538,815 $254,316 $616,595 2022 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $323,767 $618,056 $206,708 $116,968 $305,441 Commercial 165,609 402,027 150,137 75,083 147,748 Industrial 175,304 693,445 50,931 10,973 178,592 Governmental 6,104 28,022 14,837 27,406 8,280 Total billed retail 670,784 1,741,550 422,613 230,430 640,061 Sales for resale (a) 157,008 191,664 56,162 33,158 9,149 Other electric revenues (b) 35,478 61,549 (21,997) (900) 10,895 Revenues from contracts with customers 863,270 1,994,763 456,778 262,688 660,105 Other revenues (c) 1,232 8,246 2,354 216 (549) Electric revenues 864,502 2,003,009 459,132 262,904 659,556 Natural gas revenues — 17,789 — 28,759 — Total operating revenues $864,502 $2,020,798 $459,132 $291,663 $659,556 The Utility operating companies’ total revenues for the nine months ended September 30, 2023 and 2022 were as follows: 2023 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $790,760 $1,242,378 $589,630 $252,412 $720,198 Commercial 445,279 844,655 460,836 180,091 360,812 Industrial 479,337 1,310,121 164,406 24,138 433,880 Governmental 15,500 63,417 46,080 58,052 21,950 Total billed retail 1,730,876 3,460,571 1,260,952 514,693 1,536,840 Sales for resale (a) 187,365 258,741 82,219 48,992 7,857 Other electric revenues (b) 105,446 161,033 45,926 4,611 45,011 Revenues from contracts with customers 2,023,687 3,880,345 1,389,097 568,296 1,589,708 Other revenues (c) 7,068 52,914 7,276 4,895 (1,177) Electric revenues 2,030,755 3,933,259 1,396,373 573,191 1,588,531 Natural gas revenues — 52,428 — 77,961 — Total operating revenues $2,030,755 $3,985,687 $1,396,373 $651,152 $1,588,531 2022 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $750,762 $1,372,538 $503,351 $256,110 $709,264 Commercial 406,078 949,680 379,075 179,456 376,604 Industrial 420,788 1,681,628 133,826 26,462 468,371 Governmental 15,702 68,880 39,449 62,617 22,396 Total billed retail 1,593,330 4,072,726 1,055,701 524,645 1,576,635 Sales for resale (a) 384,175 422,596 121,328 96,523 44,927 Other electric revenues (b) 136,870 185,405 29,665 17,936 54,874 Revenues from contracts with customers 2,114,375 4,680,727 1,206,694 639,104 1,676,436 Other revenues (c) 6,022 57,461 6,926 2,530 20,193 Electric revenues 2,120,397 4,738,188 1,213,620 641,634 1,696,629 Natural gas revenues — 64,367 — 102,550 — Total operating revenues $2,120,397 $4,802,555 $1,213,620 $744,184 $1,696,629 (a) Sales for resale includes day-ahead sales of energy in a market administered by an ISO. These sales represent financially binding commitments for the sale of physical energy the next day. These sales are adjusted to actual power generated and delivered in the real time market. Given the short duration of these transactions, Entergy does not consider them to be derivatives subject to fair value adjustments and includes them as part of customer revenues. (b) Other electric revenues consist primarily of transmission and ancillary services provided to participants of an ISO-administered market, unbilled revenue, and certain customer credits as directed by regulators. (c) Other Utility revenues include the equity component of carrying costs related to securitization, settlement of financial hedges, occasional sales of inventory, alternative revenue programs, provisions for revenue subject to refund, and late fees. (d) Other revenues include competitive business sales including day-ahead sales of energy in a market administered by an ISO, operation and management services fees, and amortization of a below-market power purchase agreement. Allowance for doubtful accounts The allowance for doubtful accounts reflects Entergy’s best estimate of expected losses on its accounts receivable balances. Due to the essential nature of utility services, Entergy has historically experienced a low rate of default on its accounts receivables. The following tables set forth a reconciliation of changes in the allowance for doubtful accounts for the nine months ended September 30, 2023 and 2022. Entergy Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of December 31, 2022 $30.9 $6.5 $7.6 $2.5 $11.9 $2.4 Provisions 29.3 5.4 12.2 3.8 3.6 4.3 Write-offs (64.9) (16.5) (25.9) (5.7) (8.6) (8.2) Recoveries 32.5 10.2 13.7 2.4 2.3 3.9 Balance as of September 30, 2023 $27.8 $5.6 $7.6 $3.0 $9.2 $2.4 Entergy Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of December 31, 2021 $68.6 $13.1 $29.2 $7.2 $13.3 $5.8 Provisions (a) 28.8 12.1 8.3 1.5 4.0 2.9 Write-offs (95.1) (27.3) (38.1) (9.8) (11.7) (8.2) Recoveries 28.4 8.4 10.5 3.2 3.8 2.5 Balance as of September 30, 2022 $30.7 $6.3 $9.9 $2.1 $9.4 $3.0 (a) Provisions include estimated incremental bad debt expenses, and revisions to those estimates, resulting from the COVID-19 pandemic of ($6.4) million for Entergy, $6.4 million for Entergy Arkansas, ($8.5) million for Entergy Louisiana, ($3.0) million for Entergy New Orleans, and ($1.3) million for Entergy Texas that have been deferred as regulatory assets. See Note 2 to the financial statements herein and in the Form 10-K for discussion of the COVID-19 orders issued by retail regulators. The allowance for currently expected credit losses is calculated as the historical rate of customer write-offs multiplied by the current accounts receivable balance, taking into account the length of time the receivable balances have been outstanding. The rate of customer write-offs has historically experienced minimal variation, although general economic conditions, such as the COVID-19 pandemic or other economic hardships, can affect the rate of customer write-offs. Management monitors the current condition of individual customer accounts to manage collections and ensure bad debt expense is recorded in a timely manner.
System Energy [Member]
Revenue Recognition	REVENUE (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Operating Revenues See Note 19 to the financial statements in the Form 10-K for a discussion of revenue recognition. Entergy’s total revenues for the three months ended September 30, 2023 and 2022 were as follows: 2023 2022 (In Thousands) Utility: Residential $1,602,496 $1,570,940 Commercial 884,585 940,604 Industrial 797,982 1,109,245 Governmental 73,846 84,649 Total billed retail 3,358,909 3,705,438 Sales for resale (a) 86,505 311,479 Other electric revenues (b) 66,211 83,679 Revenues from contracts with customers 3,511,625 4,100,596 Other Utility revenues (c) 15,310 9,462 Electric revenues 3,526,935 4,110,058 Natural gas revenues 32,305 46,548 Other revenues (d) 36,282 62,009 Total operating revenues $3,595,522 $4,218,615 Entergy’s total revenues for the nine months ended September 30, 2023 and 2022 were as follows: 2023 2022 (In Thousands) Utility: Residential $3,595,378 $3,592,025 Commercial 2,291,673 2,290,893 Industrial 2,411,882 2,731,075 Governmental 204,999 209,044 Total billed retail 8,503,932 8,823,037 Sales for resale (a) 262,714 689,473 Other electric revenues (b) 358,000 420,710 Revenues from contracts with customers 9,124,646 9,933,220 Other Utility revenues (c) 70,942 90,869 Electric revenues 9,195,588 10,024,089 Natural gas revenues 130,389 166,917 Other revenues (d) 96,630 300,731 Total operating revenues $9,422,607 $10,491,737 The Utility operating companies’ total revenues for the three months ended September 30, 2023 and 2022 were as follows: 2023 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $346,454 $547,485 $257,241 $120,311 $331,005 Commercial 183,352 313,112 184,164 69,927 134,030 Industrial 194,284 393,172 58,253 9,163 143,110 Governmental 5,895 20,936 17,226 22,358 7,431 Total billed retail 729,985 1,274,705 516,884 221,759 615,576 Sales for resale (a) 73,081 95,257 17,403 13,007 3,426 Other electric revenues (b) 25,922 43,094 2,086 (1,474) (2,074) Revenues from contracts with customers 828,988 1,413,056 536,373 233,292 616,928 Other revenues (c) 2,671 8,542 2,442 1,988 (333) Electric revenues 831,659 1,421,598 538,815 235,280 616,595 Natural gas revenues — 13,269 — 19,036 — Total operating revenues $831,659 $1,434,867 $538,815 $254,316 $616,595 2022 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $323,767 $618,056 $206,708 $116,968 $305,441 Commercial 165,609 402,027 150,137 75,083 147,748 Industrial 175,304 693,445 50,931 10,973 178,592 Governmental 6,104 28,022 14,837 27,406 8,280 Total billed retail 670,784 1,741,550 422,613 230,430 640,061 Sales for resale (a) 157,008 191,664 56,162 33,158 9,149 Other electric revenues (b) 35,478 61,549 (21,997) (900) 10,895 Revenues from contracts with customers 863,270 1,994,763 456,778 262,688 660,105 Other revenues (c) 1,232 8,246 2,354 216 (549) Electric revenues 864,502 2,003,009 459,132 262,904 659,556 Natural gas revenues — 17,789 — 28,759 — Total operating revenues $864,502 $2,020,798 $459,132 $291,663 $659,556 The Utility operating companies’ total revenues for the nine months ended September 30, 2023 and 2022 were as follows: 2023 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $790,760 $1,242,378 $589,630 $252,412 $720,198 Commercial 445,279 844,655 460,836 180,091 360,812 Industrial 479,337 1,310,121 164,406 24,138 433,880 Governmental 15,500 63,417 46,080 58,052 21,950 Total billed retail 1,730,876 3,460,571 1,260,952 514,693 1,536,840 Sales for resale (a) 187,365 258,741 82,219 48,992 7,857 Other electric revenues (b) 105,446 161,033 45,926 4,611 45,011 Revenues from contracts with customers 2,023,687 3,880,345 1,389,097 568,296 1,589,708 Other revenues (c) 7,068 52,914 7,276 4,895 (1,177) Electric revenues 2,030,755 3,933,259 1,396,373 573,191 1,588,531 Natural gas revenues — 52,428 — 77,961 — Total operating revenues $2,030,755 $3,985,687 $1,396,373 $651,152 $1,588,531 2022 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $750,762 $1,372,538 $503,351 $256,110 $709,264 Commercial 406,078 949,680 379,075 179,456 376,604 Industrial 420,788 1,681,628 133,826 26,462 468,371 Governmental 15,702 68,880 39,449 62,617 22,396 Total billed retail 1,593,330 4,072,726 1,055,701 524,645 1,576,635 Sales for resale (a) 384,175 422,596 121,328 96,523 44,927 Other electric revenues (b) 136,870 185,405 29,665 17,936 54,874 Revenues from contracts with customers 2,114,375 4,680,727 1,206,694 639,104 1,676,436 Other revenues (c) 6,022 57,461 6,926 2,530 20,193 Electric revenues 2,120,397 4,738,188 1,213,620 641,634 1,696,629 Natural gas revenues — 64,367 — 102,550 — Total operating revenues $2,120,397 $4,802,555 $1,213,620 $744,184 $1,696,629 (a) Sales for resale includes day-ahead sales of energy in a market administered by an ISO. These sales represent financially binding commitments for the sale of physical energy the next day. These sales are adjusted to actual power generated and delivered in the real time market. Given the short duration of these transactions, Entergy does not consider them to be derivatives subject to fair value adjustments and includes them as part of customer revenues. (b) Other electric revenues consist primarily of transmission and ancillary services provided to participants of an ISO-administered market, unbilled revenue, and certain customer credits as directed by regulators. (c) Other Utility revenues include the equity component of carrying costs related to securitization, settlement of financial hedges, occasional sales of inventory, alternative revenue programs, provisions for revenue subject to refund, and late fees. (d) Other revenues include competitive business sales including day-ahead sales of energy in a market administered by an ISO, operation and management services fees, and amortization of a below-market power purchase agreement. Allowance for doubtful accounts The allowance for doubtful accounts reflects Entergy’s best estimate of expected losses on its accounts receivable balances. Due to the essential nature of utility services, Entergy has historically experienced a low rate of default on its accounts receivables. The following tables set forth a reconciliation of changes in the allowance for doubtful accounts for the nine months ended September 30, 2023 and 2022. Entergy Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of December 31, 2022 $30.9 $6.5 $7.6 $2.5 $11.9 $2.4 Provisions 29.3 5.4 12.2 3.8 3.6 4.3 Write-offs (64.9) (16.5) (25.9) (5.7) (8.6) (8.2) Recoveries 32.5 10.2 13.7 2.4 2.3 3.9 Balance as of September 30, 2023 $27.8 $5.6 $7.6 $3.0 $9.2 $2.4 Entergy Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of December 31, 2021 $68.6 $13.1 $29.2 $7.2 $13.3 $5.8 Provisions (a) 28.8 12.1 8.3 1.5 4.0 2.9 Write-offs (95.1) (27.3) (38.1) (9.8) (11.7) (8.2) Recoveries 28.4 8.4 10.5 3.2 3.8 2.5 Balance as of September 30, 2022 $30.7 $6.3 $9.9 $2.1 $9.4 $3.0 (a) Provisions include estimated incremental bad debt expenses, and revisions to those estimates, resulting from the COVID-19 pandemic of ($6.4) million for Entergy, $6.4 million for Entergy Arkansas, ($8.5) million for Entergy Louisiana, ($3.0) million for Entergy New Orleans, and ($1.3) million for Entergy Texas that have been deferred as regulatory assets. See Note 2 to the financial statements herein and in the Form 10-K for discussion of the COVID-19 orders issued by retail regulators. The allowance for currently expected credit losses is calculated as the historical rate of customer write-offs multiplied by the current accounts receivable balance, taking into account the length of time the receivable balances have been outstanding. The rate of customer write-offs has historically experienced minimal variation, although general economic conditions, such as the COVID-19 pandemic or other economic hardships, can affect the rate of customer write-offs. Management monitors the current condition of individual customer accounts to manage collections and ensure bad debt expense is recorded in a timely manner.

Asset Retirement Obligations

Asset Retirement Obligations	9 Months Ended
Asset Retirement Obligations	Sep. 30, 2023
Asset Retirement Obligations	ASSET RETIREMENT OBLIGATIONS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) See Note 9 to the financial statements in the Form 10-K for a discussion of asset retirement obligations. The following is an update to that discussion. In third quarter 2023, Entergy Louisiana recorded a revision to its estimated decommissioning cost liability for River Bend as a result of a revised decommissioning cost study. The revised estimate resulted in a $10.8 million increase in its decommissioning cost liability, along with a corresponding increase in the related asset retirement cost asset that will be depreciated over the remaining useful life of the unit.
Entergy Arkansas [Member]
Asset Retirement Obligations	ASSET RETIREMENT OBLIGATIONS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) See Note 9 to the financial statements in the Form 10-K for a discussion of asset retirement obligations. The following is an update to that discussion. In third quarter 2023, Entergy Louisiana recorded a revision to its estimated decommissioning cost liability for River Bend as a result of a revised decommissioning cost study. The revised estimate resulted in a $10.8 million increase in its decommissioning cost liability, along with a corresponding increase in the related asset retirement cost asset that will be depreciated over the remaining useful life of the unit.
Entergy Louisiana [Member]
Asset Retirement Obligations	ASSET RETIREMENT OBLIGATIONS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) See Note 9 to the financial statements in the Form 10-K for a discussion of asset retirement obligations. The following is an update to that discussion. In third quarter 2023, Entergy Louisiana recorded a revision to its estimated decommissioning cost liability for River Bend as a result of a revised decommissioning cost study. The revised estimate resulted in a $10.8 million increase in its decommissioning cost liability, along with a corresponding increase in the related asset retirement cost asset that will be depreciated over the remaining useful life of the unit.
Entergy Mississippi [Member]
Asset Retirement Obligations	ASSET RETIREMENT OBLIGATIONS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) See Note 9 to the financial statements in the Form 10-K for a discussion of asset retirement obligations. The following is an update to that discussion. In third quarter 2023, Entergy Louisiana recorded a revision to its estimated decommissioning cost liability for River Bend as a result of a revised decommissioning cost study. The revised estimate resulted in a $10.8 million increase in its decommissioning cost liability, along with a corresponding increase in the related asset retirement cost asset that will be depreciated over the remaining useful life of the unit.
Entergy New Orleans [Member]
Asset Retirement Obligations	ASSET RETIREMENT OBLIGATIONS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) See Note 9 to the financial statements in the Form 10-K for a discussion of asset retirement obligations. The following is an update to that discussion. In third quarter 2023, Entergy Louisiana recorded a revision to its estimated decommissioning cost liability for River Bend as a result of a revised decommissioning cost study. The revised estimate resulted in a $10.8 million increase in its decommissioning cost liability, along with a corresponding increase in the related asset retirement cost asset that will be depreciated over the remaining useful life of the unit.
Entergy Texas [Member]
Asset Retirement Obligations	ASSET RETIREMENT OBLIGATIONS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) See Note 9 to the financial statements in the Form 10-K for a discussion of asset retirement obligations. The following is an update to that discussion. In third quarter 2023, Entergy Louisiana recorded a revision to its estimated decommissioning cost liability for River Bend as a result of a revised decommissioning cost study. The revised estimate resulted in a $10.8 million increase in its decommissioning cost liability, along with a corresponding increase in the related asset retirement cost asset that will be depreciated over the remaining useful life of the unit.
System Energy [Member]
Asset Retirement Obligations	ASSET RETIREMENT OBLIGATIONS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) See Note 9 to the financial statements in the Form 10-K for a discussion of asset retirement obligations. The following is an update to that discussion. In third quarter 2023, Entergy Louisiana recorded a revision to its estimated decommissioning cost liability for River Bend as a result of a revised decommissioning cost study. The revised estimate resulted in a $10.8 million increase in its decommissioning cost liability, along with a corresponding increase in the related asset retirement cost asset that will be depreciated over the remaining useful life of the unit.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Millions	3 Months Ended		9 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Millions	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ 666.8	$ 560.6	$ 1,368.9	$ 996.7

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Equity (Tables)

Equity (Tables)	9 Months Ended
Equity (Tables)	Sep. 30, 2023
Schedule Of Earnings Per Share Basic And Diluted	The following table presents Entergy’s basic and diluted earnings per share calculations included on the consolidated income statements: For the Three Months Ended September 30, 2023 2022 (In Millions, Except Per Share Data) $/share $/share Net income attributable to Entergy Corporation $666.8 $560.6 Basic shares and earnings per average common share 211.5 $3.15 203.4 $2.76 Average dilutive effect of: Stock options 0.2 — 0.5 (0.01) Other equity plans 0.5 (0.01) 0.6 (0.01) Equity forwards — — 0.1 — Diluted shares and earnings per average common shares 212.2 $3.14 204.6 $2.74 The number of stock options not included in the calculation of diluted common shares outstanding due to their antidilutive effect was 1,305,354 options for the three months ended September 30, 2023 and 926,403 options for the three months ended September 30, 2022. The following table presents Entergy’s basic and diluted earnings per share calculations included on the consolidated income statements: For the Nine Months Ended September 30, 2023 2022 (In Millions, Except Per Share Data) $/share $/share Net income attributable to Entergy Corporation $1,368.9 $996.7 Basic shares and earnings per average common share 211.4 $6.47 203.3 $4.90 Average dilutive effect of: Stock options 0.3 (0.01) 0.5 (0.01) Other equity plans 0.5 (0.01) 0.5 (0.01) Equity forwards — — 0.1 — Diluted shares and earnings per average common shares 212.2 $6.45 204.4 $4.88 The number of stock options not included in the calculation of diluted common shares outstanding due to their antidilutive effect was 1,138,384 options for the nine months ended September 30, 2023 and 937,350 options for the nine months ended September 30, 2022.
Schedule of Accumulated Other Comprehensive Income (Loss)	The following table presents changes in accumulated other comprehensive income (loss) for Entergy for the three months ended September 30, 2023: Pension and Other Postretirement Liabilities (In Thousands) Beginning balance, July 1, 2023 ($193,019) Amounts reclassified from accumulated other comprehensive income (loss) (2,434) Net other comprehensive income (loss) for the period (2,434) Ending balance, September 30, 2023 ($195,453) The following table presents changes in accumulated other comprehensive income (loss) for Entergy for the three months ended September 30, 2022 by component: Cash flow Pension Net Total (In Thousands) Beginning balance, July 1, 2022 ($987) ($324,274) $1,223 ($324,038) Other comprehensive income (loss) before reclassifications (14) — (1,223) (1,237) Amounts reclassified from accumulated other comprehensive income 38 11,867 — 11,905 Net other comprehensive income (loss) for the period 24 11,867 (1,223) 10,668 Ending balance, September 30, 2022 ($963) ($312,407) $— ($313,370) The following table presents changes in accumulated other comprehensive income (loss) for Entergy for the nine months ended September 30, 2023: Pension and Other Postretirement Liabilities (In Thousands) Beginning balance, January 1, 2023 ($191,754) Amounts reclassified from accumulated other comprehensive income (loss) (3,699) Net other comprehensive income (loss) for the period (3,699) Ending balance, September 30, 2023 ($195,453) The following table presents changes in accumulated other comprehensive income (loss) for Entergy for the nine months ended September 30, 2022 by component: Cash flow Pension Net Total (In Thousands) Beginning balance, January 1, 2022 ($1,035) ($338,647) $7,154 ($332,528) Other comprehensive income (loss) before reclassifications (42) — (12,997) (13,039) Amounts reclassified from accumulated other comprehensive income (loss) 114 26,240 5,843 32,197 Net other comprehensive income (loss) for the period 72 26,240 (7,154) 19,158 Ending balance, September 30, 2022 ($963) ($312,407) $— ($313,370)
Reclassification out of Accumulated Other Comprehensive Income	Total reclassifications out of accumulated other comprehensive income (loss) (AOCI) into income for Entergy for the three months ended September 30, 2023 and 2022 were as follows: Amounts reclassified Income Statement Location 2023 2022 (In Thousands) Cash flow hedges net unrealized loss Interest rate swaps $— ($48) Miscellaneous - net Total realized loss on cash flow hedges — (48) Income taxes — 10 Income taxes Total realized loss on cash flow hedges (net of tax) $— ($38) Pension and other postretirement liabilities Amortization of prior-service credit $3,396 $3,837 (a) Amortization of net gain (loss) 1,700 (4,870) (a) Settlement loss (1,919) (14,339) (a) Total amortization and settlement loss 3,177 (15,372) Income taxes (743) 3,505 Income taxes Total amortization and settlement loss (net of tax) $2,434 ($11,867) Net unrealized investment gain (loss) Total realized investment gain (loss) $— $— Total reclassifications for the period (net of tax) $2,434 ($11,905) (a) These accumulated other comprehensive income (loss) components were included in the computation of net periodic pension and other postretirement cost. See Note 6 to the financial statements herein for additional details. Total reclassifications out of accumulated other comprehensive income (loss) (AOCI) into income for Entergy for the nine months ended September 30, 2023 and 2022 were as follows: Amounts reclassified Income Statement Location 2023 2022 (In Thousands) Cash flow hedges net unrealized loss Interest rate swaps $— ($145) Miscellaneous - net Total realized loss on cash flow hedges — (145) Income taxes — 31 Income taxes Total realized loss on cash flow hedges (net of tax) $— ($114) Pension and other postretirement liabilities Amortization of prior-service credit $10,191 $11,511 (a) Amortization of net gain (loss) 4,994 (29,774) (a) Settlement loss (10,408) (15,666) (a) Total amortization and settlement loss 4,777 (33,929) Income taxes (1,078) 7,689 Income taxes Total amortization and settlement loss (net of tax) $3,699 ($26,240) Net unrealized investment loss Realized loss $— ($9,245) Interest and investment income Income taxes — 3,402 Income taxes Total realized investment loss (net of tax) $— ($5,843) Total reclassifications for the period (net of tax) $3,699 ($32,197) (a) These accumulated other comprehensive income (loss) components were included in the computation of net periodic pension and other postretirement cost. See Note 6 to the financial statements herein for additional details.
Entergy Louisiana [Member]
Schedule of noncontrolling interest	The dollar value of noncontrolling interests for Entergy Louisiana as of September 30, 2023 and December 31, 2022 is presented below: 2023 2022 (In Thousands) Entergy Louisiana Noncontrolling Interests Restoration Law Trust I (a) $32,084 $31,735 Restoration Law Trust II (b) 15,130 — Total Noncontrolling Interests $47,214 $31,735 (a) See Note 12 to the financial statements herein and Note 17 to the financial statements in the Form 10-K for discussion of Restoration Law Trust I. (b) Restoration Law Trust II (the storm trust II) was established as part of the Act 293 securitization of Entergy Louisiana’s Hurricane Ida storm restoration costs in March 2023. The storm trust II holds preferred membership interests issued by Entergy Finance Company, and Entergy Finance Company is required to make annual distributions (dividends) on the preferred membership interests. These annual dividends paid on the Entergy Finance Company preferred membership interests will be distributed 1% to the LURC and 99% to Entergy Louisiana. Entergy Louisiana, as the primary beneficiary, consolidates the storm trust II and the LURC’s 1% beneficial interest in noncontrolling interests in the consolidated financial statements for Entergy Louisiana and Entergy. See Note 2 to the financial statements herein for a discussion of the Entergy Louisiana March 2023 storm cost securitization.
Schedule of Accumulated Other Comprehensive Income (Loss)	The following table presents changes in accumulated other comprehensive income (loss) for Entergy Louisiana for the three months ended September 30, 2023 and 2022: Pension and Other 2023 2022 (In Thousands) Beginning balance, July 1, $52,811 $7,174 Amounts reclassified from accumulated other comprehensive income (loss) (1,829) 295 Net other comprehensive income (loss) for the period (1,829) 295 Ending balance, September 30, $50,982 $7,469 The following table presents changes in accumulated other comprehensive income (loss) for Entergy Louisiana for the nine months ended September 30, 2023 and 2022: Pension and Other 2023 2022 (In Thousands) Beginning balance, January 1, $55,370 $8,278 Amounts reclassified from accumulated other comprehensive income (loss) (4,388) (809) Net other comprehensive income (loss) for the period (4,388) (809) Ending balance, September 30, $50,982 $7,469
Reclassification out of Accumulated Other Comprehensive Income	Total reclassifications out of accumulated other comprehensive income (loss) (AOCI) into income for Entergy Louisiana for the three months ended September 30, 2023 and 2022 were as follows: Amounts reclassified Income Statement Location 2023 2022 (In Thousands) Pension and other postretirement liabilities Amortization of prior-service credit $951 $1,158 (a) Amortization of gain (loss) 1,574 (222) (a) Settlement loss (22) (1,340) (a) Total amortization and settlement loss 2,503 (404) Income taxes (674) 109 Income taxes Total amortization and settlement loss (net of tax) 1,829 (295) Total reclassifications for the period (net of tax) $1,829 ($295) (a) These accumulated other comprehensive income (loss) components were included in the computation of net periodic pension and other postretirement cost. See Note 6 to the financial statements herein for additional details. Total reclassifications out of accumulated other comprehensive income (loss) (AOCI) into income for Entergy Louisiana for the nine months ended September 30, 2023 and 2022 were as follows: Amounts reclassified Income Statement Location 2023 2022 (In Thousands) Pension and other postretirement liabilities Amortization of prior-service credit $2,853 $3,474 (a) Amortization of gain (loss) 4,703 (849) (a) Settlement loss (1,551) (1,518) (a) Total amortization and settlement loss 6,005 1,107 Income taxes (1,617) (298) Income taxes Total amortization and settlement loss (net of tax) 4,388 809 Total reclassifications for the period (net of tax) $4,388 $809 (a) These accumulated other comprehensive income (loss) components were included in the computation of net periodic pension and other postretirement cost. See Note 6 to the financial statements herein for additional details.

Revolving Credit Facilities, _2

Revolving Credit Facilities, Lines Of Credit, Short-Term Borrowings, And Long-Term Debt (Tables)	9 Months Ended
	Sep. 30, 2023
Summary Of The Borrowings Outstanding And Capacity Available Under The Facility	Capacity Borrowings Letters Capacity (In Millions) $3,500 $— $3 $3,497
Uncommitted Standby Letter of Credit Facilities to Support MISO Obligations [Table Text Block]	ollowing is a summary of the uncommitted standby letter of credit facilities as of September 30, 2023: Company Amount of Letter of Credit Fee Letters of Credit Entergy Arkansas $25 million 0.78% $7.8 million Entergy Louisiana $125 million 0.78% $11.2 million Entergy Mississippi $65 million 0.78% $6.7 million Entergy New Orleans $15 million 1.625% $1 million Entergy Texas $80 million 1.250% $12.8 million (a) As of September 30, 2023, letters of credit posted with MISO covered financial transmission right exposure of $1.7 million for Entergy Arkansas, $0.9 million for Entergy Louisiana, $0.6 million for Entergy Mississippi, and $0.5 million for Entergy Texas. See Note 8 to the financial statements herein for discussion of financial transmission rights. (b) As of September 30, 2023, in addition to the $6.7 million MISO letters of credit, Entergy Mississippi had $1 million in non-MISO letters of credit outstanding under this facility.
Short-Term Borrowings And The Outstanding Short-Term Borrowings	The following were the FERC-authorized limits for short-term borrowings and the outstanding short-term borrowings as of September 30, 2023 (aggregating both internal and external short-term borrowings) for the Registrant Subsidiaries: Authorized Borrowings (In Millions) Entergy Arkansas $250 $— Entergy Louisiana $450 $— Entergy Mississippi $200 $24 Entergy New Orleans $150 $— Entergy Texas $200 $— System Energy $200 $—
Issuance Of Commercial Paper To Finance Acquisition And Ownership Of Nuclear Fuel	To finance the acquisition and ownership of nuclear fuel, the nuclear fuel company VIEs have credit facilities and three of the four VIEs also issue commercial paper, details of which follow as of September 30, 2023: Company Expiration Amount Weighted- Amount (Dollars in Millions) Entergy Arkansas VIE June 2025 $80 6.03% $10.6 Entergy Louisiana River Bend VIE June 2025 $105 6.08% $57.1 Entergy Louisiana Waterford VIE June 2025 $105 6.04% $13.9 System Energy VIE June 2025 $120 5.90% $29.2 (a) Includes letter of credit fees and bank fronting fees on commercial paper issuances by the nuclear fuel company VIEs for Entergy Arkansas, Entergy Louisiana, and System Energy. The nuclear fuel company VIE for Entergy Louisiana River Bend does not issue commercial paper, but borrows directly on its bank credit facility.
Notes Payable By Variable Interest Entities	The nuclear fuel company VIEs had notes payable that were included in debt on the respective balance sheets as of September 30, 2023 as follows: Company Description Amount Entergy Arkansas VIE 3.17% Series M due December 2023 $40 million Entergy Arkansas VIE 1.84% Series N due July 2026 $90 million Entergy Louisiana River Bend VIE 2.51% Series V due June 2027 $70 million Entergy Louisiana Waterford VIE 3.22% Series I due December 2023 $20 million Entergy Louisiana Waterford VIE 5.94% Series J due September 2026 $70 million System Energy VIE 2.05% Series K due September 2027 $90 million
Book Value And The Fair Value Of Long-Term Debt	The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of September 30, 2023 were as follows: Book Value Fair Value (In Thousands) Entergy $26,183,400 $22,233,532 Entergy Arkansas $4,650,501 $3,910,973 Entergy Louisiana $10,399,014 $8,893,051 Entergy Mississippi $2,329,185 $1,935,895 Entergy New Orleans $685,002 $599,005 Entergy Texas $3,233,614 $2,702,065 System Energy $745,247 $677,274 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein. The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of December 31, 2022 were as follows: Book Value Fair Value (In Thousands) Entergy $25,932,549 $22,573,837 Entergy Arkansas $4,166,500 $3,538,930 Entergy Louisiana $10,698,922 $9,444,665 Entergy Mississippi $2,331,096 $1,987,154 Entergy New Orleans $775,632 $707,872 Entergy Texas $2,895,913 $2,485,705 System Energy $777,905 $702,473 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein.
Entergy Arkansas [Member]
Summary Of The Borrowings Outstanding And Capacity Available Under The Facility	Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, and Entergy Texas each had credit facilities available as of September 30, 2023 as follows: Company Expiration Amount of Interest Rate Amount Drawn Letters of Credit Entergy Arkansas April 2024 $25 million (b) 7.27% $— $— Entergy Arkansas June 2028 $150 million (c) 6.54% $— $— Entergy Louisiana June 2028 $350 million (c) 6.67% $— $— Entergy Mississippi July 2025 $150 million 6.54% $— $— Entergy New Orleans June 2024 $25 million (c) 7.04% $— $— Entergy Texas June 2028 $150 million (c) 6.67% $— $1.1 million (a) The interest rate is the estimated interest rate as of September 30, 2023 that would have been applied to outstanding borrowings under the facility. (b) Borrowings under this Entergy Arkansas credit facility may be secured by a security interest in its accounts receivable at Entergy Arkansas’s option. (c) The credit facility includes fronting commitments for the issuance of letters of credit against a portion of the borrowing capacity of the facility as follows: $5 million for Entergy Arkansas; $15 million for Entergy Louisiana; $10 million for Entergy New Orleans; and $30 million for Entergy Texas.
Uncommitted Standby Letter of Credit Facilities to Support MISO Obligations [Table Text Block]	ollowing is a summary of the uncommitted standby letter of credit facilities as of September 30, 2023: Company Amount of Letter of Credit Fee Letters of Credit Entergy Arkansas $25 million 0.78% $7.8 million Entergy Louisiana $125 million 0.78% $11.2 million Entergy Mississippi $65 million 0.78% $6.7 million Entergy New Orleans $15 million 1.625% $1 million Entergy Texas $80 million 1.250% $12.8 million (a) As of September 30, 2023, letters of credit posted with MISO covered financial transmission right exposure of $1.7 million for Entergy Arkansas, $0.9 million for Entergy Louisiana, $0.6 million for Entergy Mississippi, and $0.5 million for Entergy Texas. See Note 8 to the financial statements herein for discussion of financial transmission rights. (b) As of September 30, 2023, in addition to the $6.7 million MISO letters of credit, Entergy Mississippi had $1 million in non-MISO letters of credit outstanding under this facility.
Short-Term Borrowings And The Outstanding Short-Term Borrowings	The following were the FERC-authorized limits for short-term borrowings and the outstanding short-term borrowings as of September 30, 2023 (aggregating both internal and external short-term borrowings) for the Registrant Subsidiaries: Authorized Borrowings (In Millions) Entergy Arkansas $250 $— Entergy Louisiana $450 $— Entergy Mississippi $200 $24 Entergy New Orleans $150 $— Entergy Texas $200 $— System Energy $200 $—
Issuance Of Commercial Paper To Finance Acquisition And Ownership Of Nuclear Fuel	To finance the acquisition and ownership of nuclear fuel, the nuclear fuel company VIEs have credit facilities and three of the four VIEs also issue commercial paper, details of which follow as of September 30, 2023: Company Expiration Amount Weighted- Amount (Dollars in Millions) Entergy Arkansas VIE June 2025 $80 6.03% $10.6 Entergy Louisiana River Bend VIE June 2025 $105 6.08% $57.1 Entergy Louisiana Waterford VIE June 2025 $105 6.04% $13.9 System Energy VIE June 2025 $120 5.90% $29.2 (a) Includes letter of credit fees and bank fronting fees on commercial paper issuances by the nuclear fuel company VIEs for Entergy Arkansas, Entergy Louisiana, and System Energy. The nuclear fuel company VIE for Entergy Louisiana River Bend does not issue commercial paper, but borrows directly on its bank credit facility.
Notes Payable By Variable Interest Entities	The nuclear fuel company VIEs had notes payable that were included in debt on the respective balance sheets as of September 30, 2023 as follows: Company Description Amount Entergy Arkansas VIE 3.17% Series M due December 2023 $40 million Entergy Arkansas VIE 1.84% Series N due July 2026 $90 million Entergy Louisiana River Bend VIE 2.51% Series V due June 2027 $70 million Entergy Louisiana Waterford VIE 3.22% Series I due December 2023 $20 million Entergy Louisiana Waterford VIE 5.94% Series J due September 2026 $70 million System Energy VIE 2.05% Series K due September 2027 $90 million
Book Value And The Fair Value Of Long-Term Debt	The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of September 30, 2023 were as follows: Book Value Fair Value (In Thousands) Entergy $26,183,400 $22,233,532 Entergy Arkansas $4,650,501 $3,910,973 Entergy Louisiana $10,399,014 $8,893,051 Entergy Mississippi $2,329,185 $1,935,895 Entergy New Orleans $685,002 $599,005 Entergy Texas $3,233,614 $2,702,065 System Energy $745,247 $677,274 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein. The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of December 31, 2022 were as follows: Book Value Fair Value (In Thousands) Entergy $25,932,549 $22,573,837 Entergy Arkansas $4,166,500 $3,538,930 Entergy Louisiana $10,698,922 $9,444,665 Entergy Mississippi $2,331,096 $1,987,154 Entergy New Orleans $775,632 $707,872 Entergy Texas $2,895,913 $2,485,705 System Energy $777,905 $702,473 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein.
Entergy Louisiana [Member]
Summary Of The Borrowings Outstanding And Capacity Available Under The Facility	Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, and Entergy Texas each had credit facilities available as of September 30, 2023 as follows: Company Expiration Amount of Interest Rate Amount Drawn Letters of Credit Entergy Arkansas April 2024 $25 million (b) 7.27% $— $— Entergy Arkansas June 2028 $150 million (c) 6.54% $— $— Entergy Louisiana June 2028 $350 million (c) 6.67% $— $— Entergy Mississippi July 2025 $150 million 6.54% $— $— Entergy New Orleans June 2024 $25 million (c) 7.04% $— $— Entergy Texas June 2028 $150 million (c) 6.67% $— $1.1 million (a) The interest rate is the estimated interest rate as of September 30, 2023 that would have been applied to outstanding borrowings under the facility. (b) Borrowings under this Entergy Arkansas credit facility may be secured by a security interest in its accounts receivable at Entergy Arkansas’s option. (c) The credit facility includes fronting commitments for the issuance of letters of credit against a portion of the borrowing capacity of the facility as follows: $5 million for Entergy Arkansas; $15 million for Entergy Louisiana; $10 million for Entergy New Orleans; and $30 million for Entergy Texas.
Uncommitted Standby Letter of Credit Facilities to Support MISO Obligations [Table Text Block]	ollowing is a summary of the uncommitted standby letter of credit facilities as of September 30, 2023: Company Amount of Letter of Credit Fee Letters of Credit Entergy Arkansas $25 million 0.78% $7.8 million Entergy Louisiana $125 million 0.78% $11.2 million Entergy Mississippi $65 million 0.78% $6.7 million Entergy New Orleans $15 million 1.625% $1 million Entergy Texas $80 million 1.250% $12.8 million (a) As of September 30, 2023, letters of credit posted with MISO covered financial transmission right exposure of $1.7 million for Entergy Arkansas, $0.9 million for Entergy Louisiana, $0.6 million for Entergy Mississippi, and $0.5 million for Entergy Texas. See Note 8 to the financial statements herein for discussion of financial transmission rights. (b) As of September 30, 2023, in addition to the $6.7 million MISO letters of credit, Entergy Mississippi had $1 million in non-MISO letters of credit outstanding under this facility.
Short-Term Borrowings And The Outstanding Short-Term Borrowings	The following were the FERC-authorized limits for short-term borrowings and the outstanding short-term borrowings as of September 30, 2023 (aggregating both internal and external short-term borrowings) for the Registrant Subsidiaries: Authorized Borrowings (In Millions) Entergy Arkansas $250 $— Entergy Louisiana $450 $— Entergy Mississippi $200 $24 Entergy New Orleans $150 $— Entergy Texas $200 $— System Energy $200 $—
Issuance Of Commercial Paper To Finance Acquisition And Ownership Of Nuclear Fuel	To finance the acquisition and ownership of nuclear fuel, the nuclear fuel company VIEs have credit facilities and three of the four VIEs also issue commercial paper, details of which follow as of September 30, 2023: Company Expiration Amount Weighted- Amount (Dollars in Millions) Entergy Arkansas VIE June 2025 $80 6.03% $10.6 Entergy Louisiana River Bend VIE June 2025 $105 6.08% $57.1 Entergy Louisiana Waterford VIE June 2025 $105 6.04% $13.9 System Energy VIE June 2025 $120 5.90% $29.2 (a) Includes letter of credit fees and bank fronting fees on commercial paper issuances by the nuclear fuel company VIEs for Entergy Arkansas, Entergy Louisiana, and System Energy. The nuclear fuel company VIE for Entergy Louisiana River Bend does not issue commercial paper, but borrows directly on its bank credit facility.
Notes Payable By Variable Interest Entities	The nuclear fuel company VIEs had notes payable that were included in debt on the respective balance sheets as of September 30, 2023 as follows: Company Description Amount Entergy Arkansas VIE 3.17% Series M due December 2023 $40 million Entergy Arkansas VIE 1.84% Series N due July 2026 $90 million Entergy Louisiana River Bend VIE 2.51% Series V due June 2027 $70 million Entergy Louisiana Waterford VIE 3.22% Series I due December 2023 $20 million Entergy Louisiana Waterford VIE 5.94% Series J due September 2026 $70 million System Energy VIE 2.05% Series K due September 2027 $90 million
Book Value And The Fair Value Of Long-Term Debt	The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of September 30, 2023 were as follows: Book Value Fair Value (In Thousands) Entergy $26,183,400 $22,233,532 Entergy Arkansas $4,650,501 $3,910,973 Entergy Louisiana $10,399,014 $8,893,051 Entergy Mississippi $2,329,185 $1,935,895 Entergy New Orleans $685,002 $599,005 Entergy Texas $3,233,614 $2,702,065 System Energy $745,247 $677,274 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein. The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of December 31, 2022 were as follows: Book Value Fair Value (In Thousands) Entergy $25,932,549 $22,573,837 Entergy Arkansas $4,166,500 $3,538,930 Entergy Louisiana $10,698,922 $9,444,665 Entergy Mississippi $2,331,096 $1,987,154 Entergy New Orleans $775,632 $707,872 Entergy Texas $2,895,913 $2,485,705 System Energy $777,905 $702,473 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein.
Entergy Mississippi [Member]
Summary Of The Borrowings Outstanding And Capacity Available Under The Facility	Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, and Entergy Texas each had credit facilities available as of September 30, 2023 as follows: Company Expiration Amount of Interest Rate Amount Drawn Letters of Credit Entergy Arkansas April 2024 $25 million (b) 7.27% $— $— Entergy Arkansas June 2028 $150 million (c) 6.54% $— $— Entergy Louisiana June 2028 $350 million (c) 6.67% $— $— Entergy Mississippi July 2025 $150 million 6.54% $— $— Entergy New Orleans June 2024 $25 million (c) 7.04% $— $— Entergy Texas June 2028 $150 million (c) 6.67% $— $1.1 million (a) The interest rate is the estimated interest rate as of September 30, 2023 that would have been applied to outstanding borrowings under the facility. (b) Borrowings under this Entergy Arkansas credit facility may be secured by a security interest in its accounts receivable at Entergy Arkansas’s option. (c) The credit facility includes fronting commitments for the issuance of letters of credit against a portion of the borrowing capacity of the facility as follows: $5 million for Entergy Arkansas; $15 million for Entergy Louisiana; $10 million for Entergy New Orleans; and $30 million for Entergy Texas.
Uncommitted Standby Letter of Credit Facilities to Support MISO Obligations [Table Text Block]	ollowing is a summary of the uncommitted standby letter of credit facilities as of September 30, 2023: Company Amount of Letter of Credit Fee Letters of Credit Entergy Arkansas $25 million 0.78% $7.8 million Entergy Louisiana $125 million 0.78% $11.2 million Entergy Mississippi $65 million 0.78% $6.7 million Entergy New Orleans $15 million 1.625% $1 million Entergy Texas $80 million 1.250% $12.8 million (a) As of September 30, 2023, letters of credit posted with MISO covered financial transmission right exposure of $1.7 million for Entergy Arkansas, $0.9 million for Entergy Louisiana, $0.6 million for Entergy Mississippi, and $0.5 million for Entergy Texas. See Note 8 to the financial statements herein for discussion of financial transmission rights. (b) As of September 30, 2023, in addition to the $6.7 million MISO letters of credit, Entergy Mississippi had $1 million in non-MISO letters of credit outstanding under this facility.
Short-Term Borrowings And The Outstanding Short-Term Borrowings	The following were the FERC-authorized limits for short-term borrowings and the outstanding short-term borrowings as of September 30, 2023 (aggregating both internal and external short-term borrowings) for the Registrant Subsidiaries: Authorized Borrowings (In Millions) Entergy Arkansas $250 $— Entergy Louisiana $450 $— Entergy Mississippi $200 $24 Entergy New Orleans $150 $— Entergy Texas $200 $— System Energy $200 $—
Book Value And The Fair Value Of Long-Term Debt	The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of September 30, 2023 were as follows: Book Value Fair Value (In Thousands) Entergy $26,183,400 $22,233,532 Entergy Arkansas $4,650,501 $3,910,973 Entergy Louisiana $10,399,014 $8,893,051 Entergy Mississippi $2,329,185 $1,935,895 Entergy New Orleans $685,002 $599,005 Entergy Texas $3,233,614 $2,702,065 System Energy $745,247 $677,274 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein. The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of December 31, 2022 were as follows: Book Value Fair Value (In Thousands) Entergy $25,932,549 $22,573,837 Entergy Arkansas $4,166,500 $3,538,930 Entergy Louisiana $10,698,922 $9,444,665 Entergy Mississippi $2,331,096 $1,987,154 Entergy New Orleans $775,632 $707,872 Entergy Texas $2,895,913 $2,485,705 System Energy $777,905 $702,473 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein.
Entergy New Orleans [Member]
Summary Of The Borrowings Outstanding And Capacity Available Under The Facility	Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, and Entergy Texas each had credit facilities available as of September 30, 2023 as follows: Company Expiration Amount of Interest Rate Amount Drawn Letters of Credit Entergy Arkansas April 2024 $25 million (b) 7.27% $— $— Entergy Arkansas June 2028 $150 million (c) 6.54% $— $— Entergy Louisiana June 2028 $350 million (c) 6.67% $— $— Entergy Mississippi July 2025 $150 million 6.54% $— $— Entergy New Orleans June 2024 $25 million (c) 7.04% $— $— Entergy Texas June 2028 $150 million (c) 6.67% $— $1.1 million (a) The interest rate is the estimated interest rate as of September 30, 2023 that would have been applied to outstanding borrowings under the facility. (b) Borrowings under this Entergy Arkansas credit facility may be secured by a security interest in its accounts receivable at Entergy Arkansas’s option. (c) The credit facility includes fronting commitments for the issuance of letters of credit against a portion of the borrowing capacity of the facility as follows: $5 million for Entergy Arkansas; $15 million for Entergy Louisiana; $10 million for Entergy New Orleans; and $30 million for Entergy Texas.
Uncommitted Standby Letter of Credit Facilities to Support MISO Obligations [Table Text Block]	ollowing is a summary of the uncommitted standby letter of credit facilities as of September 30, 2023: Company Amount of Letter of Credit Fee Letters of Credit Entergy Arkansas $25 million 0.78% $7.8 million Entergy Louisiana $125 million 0.78% $11.2 million Entergy Mississippi $65 million 0.78% $6.7 million Entergy New Orleans $15 million 1.625% $1 million Entergy Texas $80 million 1.250% $12.8 million (a) As of September 30, 2023, letters of credit posted with MISO covered financial transmission right exposure of $1.7 million for Entergy Arkansas, $0.9 million for Entergy Louisiana, $0.6 million for Entergy Mississippi, and $0.5 million for Entergy Texas. See Note 8 to the financial statements herein for discussion of financial transmission rights. (b) As of September 30, 2023, in addition to the $6.7 million MISO letters of credit, Entergy Mississippi had $1 million in non-MISO letters of credit outstanding under this facility.
Short-Term Borrowings And The Outstanding Short-Term Borrowings	The following were the FERC-authorized limits for short-term borrowings and the outstanding short-term borrowings as of September 30, 2023 (aggregating both internal and external short-term borrowings) for the Registrant Subsidiaries: Authorized Borrowings (In Millions) Entergy Arkansas $250 $— Entergy Louisiana $450 $— Entergy Mississippi $200 $24 Entergy New Orleans $150 $— Entergy Texas $200 $— System Energy $200 $—
Book Value And The Fair Value Of Long-Term Debt	The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of September 30, 2023 were as follows: Book Value Fair Value (In Thousands) Entergy $26,183,400 $22,233,532 Entergy Arkansas $4,650,501 $3,910,973 Entergy Louisiana $10,399,014 $8,893,051 Entergy Mississippi $2,329,185 $1,935,895 Entergy New Orleans $685,002 $599,005 Entergy Texas $3,233,614 $2,702,065 System Energy $745,247 $677,274 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein. The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of December 31, 2022 were as follows: Book Value Fair Value (In Thousands) Entergy $25,932,549 $22,573,837 Entergy Arkansas $4,166,500 $3,538,930 Entergy Louisiana $10,698,922 $9,444,665 Entergy Mississippi $2,331,096 $1,987,154 Entergy New Orleans $775,632 $707,872 Entergy Texas $2,895,913 $2,485,705 System Energy $777,905 $702,473 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein.
Entergy Texas [Member]
Summary Of The Borrowings Outstanding And Capacity Available Under The Facility	Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, and Entergy Texas each had credit facilities available as of September 30, 2023 as follows: Company Expiration Amount of Interest Rate Amount Drawn Letters of Credit Entergy Arkansas April 2024 $25 million (b) 7.27% $— $— Entergy Arkansas June 2028 $150 million (c) 6.54% $— $— Entergy Louisiana June 2028 $350 million (c) 6.67% $— $— Entergy Mississippi July 2025 $150 million 6.54% $— $— Entergy New Orleans June 2024 $25 million (c) 7.04% $— $— Entergy Texas June 2028 $150 million (c) 6.67% $— $1.1 million (a) The interest rate is the estimated interest rate as of September 30, 2023 that would have been applied to outstanding borrowings under the facility. (b) Borrowings under this Entergy Arkansas credit facility may be secured by a security interest in its accounts receivable at Entergy Arkansas’s option. (c) The credit facility includes fronting commitments for the issuance of letters of credit against a portion of the borrowing capacity of the facility as follows: $5 million for Entergy Arkansas; $15 million for Entergy Louisiana; $10 million for Entergy New Orleans; and $30 million for Entergy Texas.
Uncommitted Standby Letter of Credit Facilities to Support MISO Obligations [Table Text Block]	ollowing is a summary of the uncommitted standby letter of credit facilities as of September 30, 2023: Company Amount of Letter of Credit Fee Letters of Credit Entergy Arkansas $25 million 0.78% $7.8 million Entergy Louisiana $125 million 0.78% $11.2 million Entergy Mississippi $65 million 0.78% $6.7 million Entergy New Orleans $15 million 1.625% $1 million Entergy Texas $80 million 1.250% $12.8 million (a) As of September 30, 2023, letters of credit posted with MISO covered financial transmission right exposure of $1.7 million for Entergy Arkansas, $0.9 million for Entergy Louisiana, $0.6 million for Entergy Mississippi, and $0.5 million for Entergy Texas. See Note 8 to the financial statements herein for discussion of financial transmission rights. (b) As of September 30, 2023, in addition to the $6.7 million MISO letters of credit, Entergy Mississippi had $1 million in non-MISO letters of credit outstanding under this facility.
Short-Term Borrowings And The Outstanding Short-Term Borrowings	The following were the FERC-authorized limits for short-term borrowings and the outstanding short-term borrowings as of September 30, 2023 (aggregating both internal and external short-term borrowings) for the Registrant Subsidiaries: Authorized Borrowings (In Millions) Entergy Arkansas $250 $— Entergy Louisiana $450 $— Entergy Mississippi $200 $24 Entergy New Orleans $150 $— Entergy Texas $200 $— System Energy $200 $—
Book Value And The Fair Value Of Long-Term Debt	The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of September 30, 2023 were as follows: Book Value Fair Value (In Thousands) Entergy $26,183,400 $22,233,532 Entergy Arkansas $4,650,501 $3,910,973 Entergy Louisiana $10,399,014 $8,893,051 Entergy Mississippi $2,329,185 $1,935,895 Entergy New Orleans $685,002 $599,005 Entergy Texas $3,233,614 $2,702,065 System Energy $745,247 $677,274 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein. The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of December 31, 2022 were as follows: Book Value Fair Value (In Thousands) Entergy $25,932,549 $22,573,837 Entergy Arkansas $4,166,500 $3,538,930 Entergy Louisiana $10,698,922 $9,444,665 Entergy Mississippi $2,331,096 $1,987,154 Entergy New Orleans $775,632 $707,872 Entergy Texas $2,895,913 $2,485,705 System Energy $777,905 $702,473 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein.
System Energy [Member]
Short-Term Borrowings And The Outstanding Short-Term Borrowings	The following were the FERC-authorized limits for short-term borrowings and the outstanding short-term borrowings as of September 30, 2023 (aggregating both internal and external short-term borrowings) for the Registrant Subsidiaries: Authorized Borrowings (In Millions) Entergy Arkansas $250 $— Entergy Louisiana $450 $— Entergy Mississippi $200 $24 Entergy New Orleans $150 $— Entergy Texas $200 $— System Energy $200 $—
Issuance Of Commercial Paper To Finance Acquisition And Ownership Of Nuclear Fuel	To finance the acquisition and ownership of nuclear fuel, the nuclear fuel company VIEs have credit facilities and three of the four VIEs also issue commercial paper, details of which follow as of September 30, 2023: Company Expiration Amount Weighted- Amount (Dollars in Millions) Entergy Arkansas VIE June 2025 $80 6.03% $10.6 Entergy Louisiana River Bend VIE June 2025 $105 6.08% $57.1 Entergy Louisiana Waterford VIE June 2025 $105 6.04% $13.9 System Energy VIE June 2025 $120 5.90% $29.2 (a) Includes letter of credit fees and bank fronting fees on commercial paper issuances by the nuclear fuel company VIEs for Entergy Arkansas, Entergy Louisiana, and System Energy. The nuclear fuel company VIE for Entergy Louisiana River Bend does not issue commercial paper, but borrows directly on its bank credit facility.
Notes Payable By Variable Interest Entities	The nuclear fuel company VIEs had notes payable that were included in debt on the respective balance sheets as of September 30, 2023 as follows: Company Description Amount Entergy Arkansas VIE 3.17% Series M due December 2023 $40 million Entergy Arkansas VIE 1.84% Series N due July 2026 $90 million Entergy Louisiana River Bend VIE 2.51% Series V due June 2027 $70 million Entergy Louisiana Waterford VIE 3.22% Series I due December 2023 $20 million Entergy Louisiana Waterford VIE 5.94% Series J due September 2026 $70 million System Energy VIE 2.05% Series K due September 2027 $90 million
Book Value And The Fair Value Of Long-Term Debt	The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of September 30, 2023 were as follows: Book Value Fair Value (In Thousands) Entergy $26,183,400 $22,233,532 Entergy Arkansas $4,650,501 $3,910,973 Entergy Louisiana $10,399,014 $8,893,051 Entergy Mississippi $2,329,185 $1,935,895 Entergy New Orleans $685,002 $599,005 Entergy Texas $3,233,614 $2,702,065 System Energy $745,247 $677,274 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein. The book value and the fair value of long-term debt for Entergy Corporation and the Registrant Subsidiaries as of December 31, 2022 were as follows: Book Value Fair Value (In Thousands) Entergy $25,932,549 $22,573,837 Entergy Arkansas $4,166,500 $3,538,930 Entergy Louisiana $10,698,922 $9,444,665 Entergy Mississippi $2,331,096 $1,987,154 Entergy New Orleans $775,632 $707,872 Entergy Texas $2,895,913 $2,485,705 System Energy $777,905 $702,473 (a) Fair values were classified as Level 2 in the fair value hierarchy discussed in Note 8 to the financial statements herein.

Stock-Based Compensation (Table

Stock-Based Compensation (Tables) - Entergy Corporation [Member]	9 Months Ended
	Sep. 30, 2023
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Financial Information For Stock Options	The following table includes financial information for outstanding stock options for the three months ended September 30, 2023 and 2022: 2023 2022 (In Millions) Compensation expense included in Entergy’s consolidated net income $1.1 $0.9 Tax benefit recognized in Entergy’s consolidated net income $0.3 $0.2 Compensation cost capitalized as part of fixed assets and materials and supplies $0.5 $0.4 The following table includes financial information for outstanding stock options for the nine months ended September 30, 2023 and 2022: 2023 2022 (In Millions) Compensation expense included in Entergy’s consolidated net income $3.2 $3.2 Tax benefit recognized in Entergy’s consolidated net income $0.9 $0.8 Compensation cost capitalized as part of fixed assets and materials and supplies $1.6 $1.2
Financial Information For Restricted Stock	The following table includes financial information for other outstanding equity awards for the three months ended September 30, 2023 and 2022: 2023 2022 (In Millions) Compensation expense included in Entergy’s consolidated net income $9.3 $9.1 Tax benefit recognized in Entergy’s consolidated net income $2.4 $2.3 Compensation cost capitalized as part of fixed assets and materials and supplies $4.2 $3.9 The following table includes financial information for other outstanding equity awards for the nine months ended September 30, 2023 and 2022: 2023 2022 (In Millions) Compensation expense included in Entergy’s consolidated net income $27.1 $31.1 Tax benefit recognized in Entergy’s consolidated net income $7.0 $7.9 Compensation cost capitalized as part of fixed assets and materials and supplies $11.8 $12.6

Retirement And Other Postreti_2

Retirement And Other Postretirement Benefits (Tables)	9 Months Ended
Retirement And Other Postretirement Benefits (Tables)	Sep. 30, 2023
Defined Benefit Plan Disclosure [Line Items]
Reclassification out of Accumulated Other Comprehensive Income, amortization	Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the third quarters of 2023 and 2022: 2023 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $3,509 ($113) $3,396 Amortization of net gain (loss) (1,064) 2,898 (134) 1,700 Settlement loss (490) — (1,429) (1,919) ($1,554) $6,407 ($1,676) $3,177 Entergy Louisiana Amortization of prior service credit $— $951 $— $951 Amortization of net gain (loss) (190) 1,764 — 1,574 Settlement loss (22) — — (22) ($212) $2,715 $— $2,503 2022 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $4,014 ($177) $3,837 Amortization of net loss (3,976) (596) (298) (4,870) Settlement loss (14,263) — (76) (14,339) ($18,239) $3,418 ($551) ($15,372) Entergy Louisiana Amortization of prior service credit $— $1,158 $— $1,158 Amortization of net gain (loss) (407) 186 (1) (222) Settlement loss (1,340) — — (1,340) ($1,747) $1,344 ($1) ($404) Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the nine months ended September 30, 2023 and 2022: 2023 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $10,529 ($338) $10,191 Amortization of net gain (loss) (3,208) 8,693 (491) 4,994 Settlement loss (7,446) — (2,962) (10,408) ($10,654) $19,222 ($3,791) $4,777 Entergy Louisiana Amortization of prior service credit $— $2,853 $— $2,853 Amortization of net gain (loss) (588) 5,292 (1) 4,703 Settlement loss (1,551) — — (1,551) ($2,139) $8,145 ($1) $6,005 2022 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $12,042 ($531) $11,511 Amortization of net loss (26,921) (1,788) (1,065) (29,774) Settlement loss (14,441) — (1,225) (15,666) ($41,362) $10,254 ($2,821) ($33,929) Entergy Louisiana Amortization of prior service credit $— $3,474 $— $3,474 Amortization of net gain (loss) (1,404) 558 (3) (849) Settlement loss (1,518) — — (1,518) ($2,922) $4,032 ($3) $1,107
Pension Plans Defined Benefit [Member]
Defined Benefit Plan Disclosure [Line Items]
Components Of Net Pension Cost	Entergy’s qualified pension costs, including amounts capitalized, for the third quarters of 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $25,302 $33,845 Interest cost on projected benefit obligation 73,850 60,734 Expected return on assets (96,775) (100,203) Amortization of net loss 20,204 42,367 Settlement charges 6,914 125,548 Net pension costs $29,495 $162,291 Entergy’s qualified pension costs, including amounts capitalized, for the nine months ended September 30, 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $76,346 $108,482 Interest cost on projected benefit obligation 223,584 164,529 Expected return on assets (290,660) (306,895) Amortization of net loss 63,858 159,359 Settlement charges 152,588 148,201 Net pension costs $225,716 $273,676
Other Postretirement [Member]
Defined Benefit Plan Disclosure [Line Items]
Components Of Net Pension Cost	Entergy’s other postretirement benefits income, including amounts capitalized, for the third quarters of 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $3,664 $6,184 Interest cost on accumulated postretirement benefit obligation (APBO) 10,568 6,827 Expected return on assets (9,183) (10,855) Amortization of prior service credit (5,640) (6,388) Amortization of net (gain) loss (2,862) 1,083 Net other postretirement benefits income ($3,453) ($3,149) Entergy’s other postretirement benefits income, including amounts capitalized, for the nine months ended September 30, 2023 and 2022, included the following components: 2023 2022 (In Thousands) Service cost - benefits earned during the period $10,992 $18,552 Interest cost on accumulated postretirement benefit obligation (APBO) 31,704 20,481 Expected return on assets (27,549) (32,565) Amortization of prior service credit (16,920) (19,164) Amortization of net (gain) loss (8,586) 3,249 Net other postretirement benefits income ($10,359) ($9,447)
Entergy Arkansas [Member] \| Pension Plans Defined Benefit [Member]
Defined Benefit Plan Disclosure [Line Items]
Components Of Net Pension Cost	The Registrant Subsidiaries’ qualified pension costs, including amounts capitalized, for their current and former employees for the third quarters of 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $4,566 $6,175 $1,431 $492 $1,074 $1,430 Interest cost on projected benefit obligation 13,813 14,896 3,797 1,667 3,138 3,419 Expected return on assets (17,639) (18,892) (4,830) (2,206) (4,147) (4,392) Amortization of net loss 5,438 4,748 1,545 456 1,008 1,204 Settlement charges 558 561 345 248 632 228 Net pension cost $6,736 $7,488 $2,288 $657 $1,705 $1,889 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $6,138 $8,261 $1,953 $690 $1,441 $1,891 Interest cost on projected benefit obligation 11,866 12,523 3,383 1,368 2,795 2,882 Expected return on assets (18,731) (20,586) (5,006) (2,487) (4,551) (4,509) Amortization of net loss 10,283 10,156 2,941 1,208 2,130 2,641 Settlement charges 11,477 33,507 6,853 4,402 13,082 4,593 Net pension cost $21,033 $43,861 $10,124 $5,181 $14,897 $7,498 The Registrant Subsidiaries’ qualified pension costs, including amounts capitalized, for their current and former employees for the nine months ended September 30, 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $13,976 $18,654 $4,369 $1,470 $3,271 $4,342 Interest cost on projected benefit obligation 42,010 45,219 11,551 5,051 9,542 10,382 Expected return on assets (53,593) (56,891) (14,349) (6,783) (12,322) (13,431) Amortization of net loss 18,170 14,704 4,937 1,453 3,057 3,939 Settlement charges 24,516 38,791 12,088 1,948 10,902 5,518 Net pension cost $45,079 $60,477 $18,596 $3,139 $14,450 $10,750 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $19,695 $26,405 $6,158 $2,194 $4,652 $5,937 Interest cost on projected benefit obligation 30,944 33,706 8,857 3,646 7,242 7,614 Expected return on assets (57,009) (62,779) (15,373) (7,517) (14,393) (13,718) Amortization of net loss 36,557 35,055 10,371 3,944 7,124 9,078 Settlement charges 22,973 37,968 9,061 4,402 15,547 6,616 Net pension cost $53,160 $70,355 $19,074 $6,669 $20,172 $15,527
Expected Employer Contributions	Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2023: Entergy Entergy Entergy Entergy Entergy System (In Thousands) Expected 2023 pension contributions $54,468 $44,565 $21,110 $1,420 $5,314 $15,543 Pension contributions made through September 2023 $54,468 $44,565 $21,110 $1,420 $5,314 $15,543 Remaining estimated pension contributions to be made in 2023 $— $— $— $— $— $—
Entergy Arkansas [Member] \| Other Postretirement [Member]
Defined Benefit Plan Disclosure [Line Items]
Components Of Net Pension Cost	The Registrant Subsidiaries’ other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the third quarters of 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $741 $845 $220 $59 $202 $189 Interest cost on APBO 2,001 2,233 543 290 649 432 Expected return on assets (3,778) — (1,179) (1,316) (2,194) (634) Amortization of prior service cost (credit) 524 (951) (239) (229) (1,093) (73) Amortization of net (gain) loss 43 (1,764) 21 117 229 — Net other postretirement benefits cost (income) ($469) $363 ($634) ($1,079) ($2,207) ($86) 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $1,114 $1,408 $339 $99 $331 $310 Interest cost on APBO 1,263 1,443 350 174 399 279 Expected return on assets (4,483) — (1,394) (1,499) (2,568) (791) Amortization of prior service cost (credit) 471 (1,158) (443) (229) (1,093) (80) Amortization of net (gain) loss 218 (186) 56 (225) 162 30 Net other postretirement benefits cost (income) ($1,417) $1,507 ($1,092) ($1,680) ($2,769) ($252) The Registrant Subsidiaries’ other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the nine months ended September 30, 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $2,223 $2,535 $660 $177 $606 $567 Interest cost on APBO 6,003 6,699 1,629 870 1,947 1,296 Expected return on assets (11,334) — (3,537) (3,948) (6,582) (1,902) Amortization of prior service cost (credit) 1,572 (2,853) (717) (687) (3,279) (219) Amortization of net (gain) loss 129 (5,292) 63 351 687 — Net other postretirement benefits cost (income) ($1,407) $1,089 ($1,902) ($3,237) ($6,621) ($258) 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $3,342 $4,224 $1,017 $297 $993 $930 Interest cost on APBO 3,789 4,329 1,050 522 1,197 837 Expected return on assets (13,449) — (4,182) (4,497) (7,704) (2,373) Amortization of prior service cost (credit) 1,413 (3,474) (1,329) (687) (3,279) (240) Amortization of net (gain) loss 654 (558) 168 (675) 486 90 Net other postretirement benefits cost (income) ($4,251) $4,521 ($3,276) ($5,040) ($8,307) ($756)
Entergy Arkansas [Member] \| Non Qualified Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Components Of Net Pension Cost	The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the third quarters of 2023 and 2022: Entergy Entergy Entergy Entergy Entergy (In Thousands) 2023 $63 $24 $85 $33 $63 2022 $69 $24 $80 $28 $961 The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the nine months ended September 30, 2023 and 2022: Entergy Entergy Entergy Entergy Entergy (In Thousands) 2023 $575 $76 $724 $99 $190 2022 $212 $77 $241 $84 $1,264
Entergy Louisiana [Member]
Defined Benefit Plan Disclosure [Line Items]
Reclassification out of Accumulated Other Comprehensive Income, amortization	Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the third quarters of 2023 and 2022: 2023 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $3,509 ($113) $3,396 Amortization of net gain (loss) (1,064) 2,898 (134) 1,700 Settlement loss (490) — (1,429) (1,919) ($1,554) $6,407 ($1,676) $3,177 Entergy Louisiana Amortization of prior service credit $— $951 $— $951 Amortization of net gain (loss) (190) 1,764 — 1,574 Settlement loss (22) — — (22) ($212) $2,715 $— $2,503 2022 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $4,014 ($177) $3,837 Amortization of net loss (3,976) (596) (298) (4,870) Settlement loss (14,263) — (76) (14,339) ($18,239) $3,418 ($551) ($15,372) Entergy Louisiana Amortization of prior service credit $— $1,158 $— $1,158 Amortization of net gain (loss) (407) 186 (1) (222) Settlement loss (1,340) — — (1,340) ($1,747) $1,344 ($1) ($404) Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the nine months ended September 30, 2023 and 2022: 2023 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $10,529 ($338) $10,191 Amortization of net gain (loss) (3,208) 8,693 (491) 4,994 Settlement loss (7,446) — (2,962) (10,408) ($10,654) $19,222 ($3,791) $4,777 Entergy Louisiana Amortization of prior service credit $— $2,853 $— $2,853 Amortization of net gain (loss) (588) 5,292 (1) 4,703 Settlement loss (1,551) — — (1,551) ($2,139) $8,145 ($1) $6,005 2022 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost) credit $— $12,042 ($531) $11,511 Amortization of net loss (26,921) (1,788) (1,065) (29,774) Settlement loss (14,441) — (1,225) (15,666) ($41,362) $10,254 ($2,821) ($33,929) Entergy Louisiana Amortization of prior service credit $— $3,474 $— $3,474 Amortization of net gain (loss) (1,404) 558 (3) (849) Settlement loss (1,518) — — (1,518) ($2,922) $4,032 ($3) $1,107
Entergy Louisiana [Member] \| Pension Plans Defined Benefit [Member]
Defined Benefit Plan Disclosure [Line Items]
Components Of Net Pension Cost	The Registrant Subsidiaries’ qualified pension costs, including amounts capitalized, for their current and former employees for the third quarters of 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $4,566 $6,175 $1,431 $492 $1,074 $1,430 Interest cost on projected benefit obligation 13,813 14,896 3,797 1,667 3,138 3,419 Expected return on assets (17,639) (18,892) (4,830) (2,206) (4,147) (4,392) Amortization of net loss 5,438 4,748 1,545 456 1,008 1,204 Settlement charges 558 561 345 248 632 228 Net pension cost $6,736 $7,488 $2,288 $657 $1,705 $1,889 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $6,138 $8,261 $1,953 $690 $1,441 $1,891 Interest cost on projected benefit obligation 11,866 12,523 3,383 1,368 2,795 2,882 Expected return on assets (18,731) (20,586) (5,006) (2,487) (4,551) (4,509) Amortization of net loss 10,283 10,156 2,941 1,208 2,130 2,641 Settlement charges 11,477 33,507 6,853 4,402 13,082 4,593 Net pension cost $21,033 $43,861 $10,124 $5,181 $14,897 $7,498 The Registrant Subsidiaries’ qualified pension costs, including amounts capitalized, for their current and former employees for the nine months ended September 30, 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $13,976 $18,654 $4,369 $1,470 $3,271 $4,342 Interest cost on projected benefit obligation 42,010 45,219 11,551 5,051 9,542 10,382 Expected return on assets (53,593) (56,891) (14,349) (6,783) (12,322) (13,431) Amortization of net loss 18,170 14,704 4,937 1,453 3,057 3,939 Settlement charges 24,516 38,791 12,088 1,948 10,902 5,518 Net pension cost $45,079 $60,477 $18,596 $3,139 $14,450 $10,750 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $19,695 $26,405 $6,158 $2,194 $4,652 $5,937 Interest cost on projected benefit obligation 30,944 33,706 8,857 3,646 7,242 7,614 Expected return on assets (57,009) (62,779) (15,373) (7,517) (14,393) (13,718) Amortization of net loss 36,557 35,055 10,371 3,944 7,124 9,078 Settlement charges 22,973 37,968 9,061 4,402 15,547 6,616 Net pension cost $53,160 $70,355 $19,074 $6,669 $20,172 $15,527
Expected Employer Contributions	Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2023: Entergy Entergy Entergy Entergy Entergy System (In Thousands) Expected 2023 pension contributions $54,468 $44,565 $21,110 $1,420 $5,314 $15,543 Pension contributions made through September 2023 $54,468 $44,565 $21,110 $1,420 $5,314 $15,543 Remaining estimated pension contributions to be made in 2023 $— $— $— $— $— $—
Entergy Louisiana [Member] \| Other Postretirement [Member]
Defined Benefit Plan Disclosure [Line Items]
Components Of Net Pension Cost	The Registrant Subsidiaries’ other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the third quarters of 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $741 $845 $220 $59 $202 $189 Interest cost on APBO 2,001 2,233 543 290 649 432 Expected return on assets (3,778) — (1,179) (1,316) (2,194) (634) Amortization of prior service cost (credit) 524 (951) (239) (229) (1,093) (73) Amortization of net (gain) loss 43 (1,764) 21 117 229 — Net other postretirement benefits cost (income) ($469) $363 ($634) ($1,079) ($2,207) ($86) 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $1,114 $1,408 $339 $99 $331 $310 Interest cost on APBO 1,263 1,443 350 174 399 279 Expected return on assets (4,483) — (1,394) (1,499) (2,568) (791) Amortization of prior service cost (credit) 471 (1,158) (443) (229) (1,093) (80) Amortization of net (gain) loss 218 (186) 56 (225) 162 30 Net other postretirement benefits cost (income) ($1,417) $1,507 ($1,092) ($1,680) ($2,769) ($252) The Registrant Subsidiaries’ other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the nine months ended September 30, 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $2,223 $2,535 $660 $177 $606 $567 Interest cost on APBO 6,003 6,699 1,629 870 1,947 1,296 Expected return on assets (11,334) — (3,537) (3,948) (6,582) (1,902) Amortization of prior service cost (credit) 1,572 (2,853) (717) (687) (3,279) (219) Amortization of net (gain) loss 129 (5,292) 63 351 687 — Net other postretirement benefits cost (income) ($1,407) $1,089 ($1,902) ($3,237) ($6,621) ($258) 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $3,342 $4,224 $1,017 $297 $993 $930 Interest cost on APBO 3,789 4,329 1,050 522 1,197 837 Expected return on assets (13,449) — (4,182) (4,497) (7,704) (2,373) Amortization of prior service cost (credit) 1,413 (3,474) (1,329) (687) (3,279) (240) Amortization of net (gain) loss 654 (558) 168 (675) 486 90 Net other postretirement benefits cost (income) ($4,251) $4,521 ($3,276) ($5,040) ($8,307) ($756)
Entergy Louisiana [Member] \| Non Qualified Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Components Of Net Pension Cost	The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the third quarters of 2023 and 2022: Entergy Entergy Entergy Entergy Entergy (In Thousands) 2023 $63 $24 $85 $33 $63 2022 $69 $24 $80 $28 $961 The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the nine months ended September 30, 2023 and 2022: Entergy Entergy Entergy Entergy Entergy (In Thousands) 2023 $575 $76 $724 $99 $190 2022 $212 $77 $241 $84 $1,264
Entergy Mississippi [Member] \| Pension Plans Defined Benefit [Member]
Defined Benefit Plan Disclosure [Line Items]
Components Of Net Pension Cost	The Registrant Subsidiaries’ qualified pension costs, including amounts capitalized, for their current and former employees for the third quarters of 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $4,566 $6,175 $1,431 $492 $1,074 $1,430 Interest cost on projected benefit obligation 13,813 14,896 3,797 1,667 3,138 3,419 Expected return on assets (17,639) (18,892) (4,830) (2,206) (4,147) (4,392) Amortization of net loss 5,438 4,748 1,545 456 1,008 1,204 Settlement charges 558 561 345 248 632 228 Net pension cost $6,736 $7,488 $2,288 $657 $1,705 $1,889 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $6,138 $8,261 $1,953 $690 $1,441 $1,891 Interest cost on projected benefit obligation 11,866 12,523 3,383 1,368 2,795 2,882 Expected return on assets (18,731) (20,586) (5,006) (2,487) (4,551) (4,509) Amortization of net loss 10,283 10,156 2,941 1,208 2,130 2,641 Settlement charges 11,477 33,507 6,853 4,402 13,082 4,593 Net pension cost $21,033 $43,861 $10,124 $5,181 $14,897 $7,498 The Registrant Subsidiaries’ qualified pension costs, including amounts capitalized, for their current and former employees for the nine months ended September 30, 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $13,976 $18,654 $4,369 $1,470 $3,271 $4,342 Interest cost on projected benefit obligation 42,010 45,219 11,551 5,051 9,542 10,382 Expected return on assets (53,593) (56,891) (14,349) (6,783) (12,322) (13,431) Amortization of net loss 18,170 14,704 4,937 1,453 3,057 3,939 Settlement charges 24,516 38,791 12,088 1,948 10,902 5,518 Net pension cost $45,079 $60,477 $18,596 $3,139 $14,450 $10,750 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $19,695 $26,405 $6,158 $2,194 $4,652 $5,937 Interest cost on projected benefit obligation 30,944 33,706 8,857 3,646 7,242 7,614 Expected return on assets (57,009) (62,779) (15,373) (7,517) (14,393) (13,718) Amortization of net loss 36,557 35,055 10,371 3,944 7,124 9,078 Settlement charges 22,973 37,968 9,061 4,402 15,547 6,616 Net pension cost $53,160 $70,355 $19,074 $6,669 $20,172 $15,527
Expected Employer Contributions	Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2023: Entergy Entergy Entergy Entergy Entergy System (In Thousands) Expected 2023 pension contributions $54,468 $44,565 $21,110 $1,420 $5,314 $15,543 Pension contributions made through September 2023 $54,468 $44,565 $21,110 $1,420 $5,314 $15,543 Remaining estimated pension contributions to be made in 2023 $— $— $— $— $— $—
Entergy Mississippi [Member] \| Other Postretirement [Member]
Defined Benefit Plan Disclosure [Line Items]
Components Of Net Pension Cost	The Registrant Subsidiaries’ other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the third quarters of 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $741 $845 $220 $59 $202 $189 Interest cost on APBO 2,001 2,233 543 290 649 432 Expected return on assets (3,778) — (1,179) (1,316) (2,194) (634) Amortization of prior service cost (credit) 524 (951) (239) (229) (1,093) (73) Amortization of net (gain) loss 43 (1,764) 21 117 229 — Net other postretirement benefits cost (income) ($469) $363 ($634) ($1,079) ($2,207) ($86) 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $1,114 $1,408 $339 $99 $331 $310 Interest cost on APBO 1,263 1,443 350 174 399 279 Expected return on assets (4,483) — (1,394) (1,499) (2,568) (791) Amortization of prior service cost (credit) 471 (1,158) (443) (229) (1,093) (80) Amortization of net (gain) loss 218 (186) 56 (225) 162 30 Net other postretirement benefits cost (income) ($1,417) $1,507 ($1,092) ($1,680) ($2,769) ($252) The Registrant Subsidiaries’ other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the nine months ended September 30, 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $2,223 $2,535 $660 $177 $606 $567 Interest cost on APBO 6,003 6,699 1,629 870 1,947 1,296 Expected return on assets (11,334) — (3,537) (3,948) (6,582) (1,902) Amortization of prior service cost (credit) 1,572 (2,853) (717) (687) (3,279) (219) Amortization of net (gain) loss 129 (5,292) 63 351 687 — Net other postretirement benefits cost (income) ($1,407) $1,089 ($1,902) ($3,237) ($6,621) ($258) 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $3,342 $4,224 $1,017 $297 $993 $930 Interest cost on APBO 3,789 4,329 1,050 522 1,197 837 Expected return on assets (13,449) — (4,182) (4,497) (7,704) (2,373) Amortization of prior service cost (credit) 1,413 (3,474) (1,329) (687) (3,279) (240) Amortization of net (gain) loss 654 (558) 168 (675) 486 90 Net other postretirement benefits cost (income) ($4,251) $4,521 ($3,276) ($5,040) ($8,307) ($756)
Entergy Mississippi [Member] \| Non Qualified Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Components Of Net Pension Cost	The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the third quarters of 2023 and 2022: Entergy Entergy Entergy Entergy Entergy (In Thousands) 2023 $63 $24 $85 $33 $63 2022 $69 $24 $80 $28 $961 The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the nine months ended September 30, 2023 and 2022: Entergy Entergy Entergy Entergy Entergy (In Thousands) 2023 $575 $76 $724 $99 $190 2022 $212 $77 $241 $84 $1,264
Entergy New Orleans [Member] \| Pension Plans Defined Benefit [Member]
Defined Benefit Plan Disclosure [Line Items]
Components Of Net Pension Cost	The Registrant Subsidiaries’ qualified pension costs, including amounts capitalized, for their current and former employees for the third quarters of 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $4,566 $6,175 $1,431 $492 $1,074 $1,430 Interest cost on projected benefit obligation 13,813 14,896 3,797 1,667 3,138 3,419 Expected return on assets (17,639) (18,892) (4,830) (2,206) (4,147) (4,392) Amortization of net loss 5,438 4,748 1,545 456 1,008 1,204 Settlement charges 558 561 345 248 632 228 Net pension cost $6,736 $7,488 $2,288 $657 $1,705 $1,889 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $6,138 $8,261 $1,953 $690 $1,441 $1,891 Interest cost on projected benefit obligation 11,866 12,523 3,383 1,368 2,795 2,882 Expected return on assets (18,731) (20,586) (5,006) (2,487) (4,551) (4,509) Amortization of net loss 10,283 10,156 2,941 1,208 2,130 2,641 Settlement charges 11,477 33,507 6,853 4,402 13,082 4,593 Net pension cost $21,033 $43,861 $10,124 $5,181 $14,897 $7,498 The Registrant Subsidiaries’ qualified pension costs, including amounts capitalized, for their current and former employees for the nine months ended September 30, 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $13,976 $18,654 $4,369 $1,470 $3,271 $4,342 Interest cost on projected benefit obligation 42,010 45,219 11,551 5,051 9,542 10,382 Expected return on assets (53,593) (56,891) (14,349) (6,783) (12,322) (13,431) Amortization of net loss 18,170 14,704 4,937 1,453 3,057 3,939 Settlement charges 24,516 38,791 12,088 1,948 10,902 5,518 Net pension cost $45,079 $60,477 $18,596 $3,139 $14,450 $10,750 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $19,695 $26,405 $6,158 $2,194 $4,652 $5,937 Interest cost on projected benefit obligation 30,944 33,706 8,857 3,646 7,242 7,614 Expected return on assets (57,009) (62,779) (15,373) (7,517) (14,393) (13,718) Amortization of net loss 36,557 35,055 10,371 3,944 7,124 9,078 Settlement charges 22,973 37,968 9,061 4,402 15,547 6,616 Net pension cost $53,160 $70,355 $19,074 $6,669 $20,172 $15,527
Expected Employer Contributions	Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2023: Entergy Entergy Entergy Entergy Entergy System (In Thousands) Expected 2023 pension contributions $54,468 $44,565 $21,110 $1,420 $5,314 $15,543 Pension contributions made through September 2023 $54,468 $44,565 $21,110 $1,420 $5,314 $15,543 Remaining estimated pension contributions to be made in 2023 $— $— $— $— $— $—
Entergy New Orleans [Member] \| Other Postretirement [Member]
Defined Benefit Plan Disclosure [Line Items]
Components Of Net Pension Cost	The Registrant Subsidiaries’ other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the third quarters of 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $741 $845 $220 $59 $202 $189 Interest cost on APBO 2,001 2,233 543 290 649 432 Expected return on assets (3,778) — (1,179) (1,316) (2,194) (634) Amortization of prior service cost (credit) 524 (951) (239) (229) (1,093) (73) Amortization of net (gain) loss 43 (1,764) 21 117 229 — Net other postretirement benefits cost (income) ($469) $363 ($634) ($1,079) ($2,207) ($86) 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $1,114 $1,408 $339 $99 $331 $310 Interest cost on APBO 1,263 1,443 350 174 399 279 Expected return on assets (4,483) — (1,394) (1,499) (2,568) (791) Amortization of prior service cost (credit) 471 (1,158) (443) (229) (1,093) (80) Amortization of net (gain) loss 218 (186) 56 (225) 162 30 Net other postretirement benefits cost (income) ($1,417) $1,507 ($1,092) ($1,680) ($2,769) ($252) The Registrant Subsidiaries’ other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the nine months ended September 30, 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $2,223 $2,535 $660 $177 $606 $567 Interest cost on APBO 6,003 6,699 1,629 870 1,947 1,296 Expected return on assets (11,334) — (3,537) (3,948) (6,582) (1,902) Amortization of prior service cost (credit) 1,572 (2,853) (717) (687) (3,279) (219) Amortization of net (gain) loss 129 (5,292) 63 351 687 — Net other postretirement benefits cost (income) ($1,407) $1,089 ($1,902) ($3,237) ($6,621) ($258) 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $3,342 $4,224 $1,017 $297 $993 $930 Interest cost on APBO 3,789 4,329 1,050 522 1,197 837 Expected return on assets (13,449) — (4,182) (4,497) (7,704) (2,373) Amortization of prior service cost (credit) 1,413 (3,474) (1,329) (687) (3,279) (240) Amortization of net (gain) loss 654 (558) 168 (675) 486 90 Net other postretirement benefits cost (income) ($4,251) $4,521 ($3,276) ($5,040) ($8,307) ($756)
Entergy New Orleans [Member] \| Non Qualified Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Components Of Net Pension Cost	The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the third quarters of 2023 and 2022: Entergy Entergy Entergy Entergy Entergy (In Thousands) 2023 $63 $24 $85 $33 $63 2022 $69 $24 $80 $28 $961 The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the nine months ended September 30, 2023 and 2022: Entergy Entergy Entergy Entergy Entergy (In Thousands) 2023 $575 $76 $724 $99 $190 2022 $212 $77 $241 $84 $1,264
Entergy Texas [Member] \| Pension Plans Defined Benefit [Member]
Defined Benefit Plan Disclosure [Line Items]
Components Of Net Pension Cost	The Registrant Subsidiaries’ qualified pension costs, including amounts capitalized, for their current and former employees for the third quarters of 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $4,566 $6,175 $1,431 $492 $1,074 $1,430 Interest cost on projected benefit obligation 13,813 14,896 3,797 1,667 3,138 3,419 Expected return on assets (17,639) (18,892) (4,830) (2,206) (4,147) (4,392) Amortization of net loss 5,438 4,748 1,545 456 1,008 1,204 Settlement charges 558 561 345 248 632 228 Net pension cost $6,736 $7,488 $2,288 $657 $1,705 $1,889 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $6,138 $8,261 $1,953 $690 $1,441 $1,891 Interest cost on projected benefit obligation 11,866 12,523 3,383 1,368 2,795 2,882 Expected return on assets (18,731) (20,586) (5,006) (2,487) (4,551) (4,509) Amortization of net loss 10,283 10,156 2,941 1,208 2,130 2,641 Settlement charges 11,477 33,507 6,853 4,402 13,082 4,593 Net pension cost $21,033 $43,861 $10,124 $5,181 $14,897 $7,498 The Registrant Subsidiaries’ qualified pension costs, including amounts capitalized, for their current and former employees for the nine months ended September 30, 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $13,976 $18,654 $4,369 $1,470 $3,271 $4,342 Interest cost on projected benefit obligation 42,010 45,219 11,551 5,051 9,542 10,382 Expected return on assets (53,593) (56,891) (14,349) (6,783) (12,322) (13,431) Amortization of net loss 18,170 14,704 4,937 1,453 3,057 3,939 Settlement charges 24,516 38,791 12,088 1,948 10,902 5,518 Net pension cost $45,079 $60,477 $18,596 $3,139 $14,450 $10,750 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $19,695 $26,405 $6,158 $2,194 $4,652 $5,937 Interest cost on projected benefit obligation 30,944 33,706 8,857 3,646 7,242 7,614 Expected return on assets (57,009) (62,779) (15,373) (7,517) (14,393) (13,718) Amortization of net loss 36,557 35,055 10,371 3,944 7,124 9,078 Settlement charges 22,973 37,968 9,061 4,402 15,547 6,616 Net pension cost $53,160 $70,355 $19,074 $6,669 $20,172 $15,527
Expected Employer Contributions	Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2023: Entergy Entergy Entergy Entergy Entergy System (In Thousands) Expected 2023 pension contributions $54,468 $44,565 $21,110 $1,420 $5,314 $15,543 Pension contributions made through September 2023 $54,468 $44,565 $21,110 $1,420 $5,314 $15,543 Remaining estimated pension contributions to be made in 2023 $— $— $— $— $— $—
Entergy Texas [Member] \| Other Postretirement [Member]
Defined Benefit Plan Disclosure [Line Items]
Components Of Net Pension Cost	The Registrant Subsidiaries’ other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the third quarters of 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $741 $845 $220 $59 $202 $189 Interest cost on APBO 2,001 2,233 543 290 649 432 Expected return on assets (3,778) — (1,179) (1,316) (2,194) (634) Amortization of prior service cost (credit) 524 (951) (239) (229) (1,093) (73) Amortization of net (gain) loss 43 (1,764) 21 117 229 — Net other postretirement benefits cost (income) ($469) $363 ($634) ($1,079) ($2,207) ($86) 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $1,114 $1,408 $339 $99 $331 $310 Interest cost on APBO 1,263 1,443 350 174 399 279 Expected return on assets (4,483) — (1,394) (1,499) (2,568) (791) Amortization of prior service cost (credit) 471 (1,158) (443) (229) (1,093) (80) Amortization of net (gain) loss 218 (186) 56 (225) 162 30 Net other postretirement benefits cost (income) ($1,417) $1,507 ($1,092) ($1,680) ($2,769) ($252) The Registrant Subsidiaries’ other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the nine months ended September 30, 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $2,223 $2,535 $660 $177 $606 $567 Interest cost on APBO 6,003 6,699 1,629 870 1,947 1,296 Expected return on assets (11,334) — (3,537) (3,948) (6,582) (1,902) Amortization of prior service cost (credit) 1,572 (2,853) (717) (687) (3,279) (219) Amortization of net (gain) loss 129 (5,292) 63 351 687 — Net other postretirement benefits cost (income) ($1,407) $1,089 ($1,902) ($3,237) ($6,621) ($258) 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $3,342 $4,224 $1,017 $297 $993 $930 Interest cost on APBO 3,789 4,329 1,050 522 1,197 837 Expected return on assets (13,449) — (4,182) (4,497) (7,704) (2,373) Amortization of prior service cost (credit) 1,413 (3,474) (1,329) (687) (3,279) (240) Amortization of net (gain) loss 654 (558) 168 (675) 486 90 Net other postretirement benefits cost (income) ($4,251) $4,521 ($3,276) ($5,040) ($8,307) ($756)
Entergy Texas [Member] \| Non Qualified Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Components Of Net Pension Cost	The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the third quarters of 2023 and 2022: Entergy Entergy Entergy Entergy Entergy (In Thousands) 2023 $63 $24 $85 $33 $63 2022 $69 $24 $80 $28 $961 The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the nine months ended September 30, 2023 and 2022: Entergy Entergy Entergy Entergy Entergy (In Thousands) 2023 $575 $76 $724 $99 $190 2022 $212 $77 $241 $84 $1,264
System Energy [Member] \| Pension Plans Defined Benefit [Member]
Defined Benefit Plan Disclosure [Line Items]
Components Of Net Pension Cost	The Registrant Subsidiaries’ qualified pension costs, including amounts capitalized, for their current and former employees for the third quarters of 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $4,566 $6,175 $1,431 $492 $1,074 $1,430 Interest cost on projected benefit obligation 13,813 14,896 3,797 1,667 3,138 3,419 Expected return on assets (17,639) (18,892) (4,830) (2,206) (4,147) (4,392) Amortization of net loss 5,438 4,748 1,545 456 1,008 1,204 Settlement charges 558 561 345 248 632 228 Net pension cost $6,736 $7,488 $2,288 $657 $1,705 $1,889 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $6,138 $8,261 $1,953 $690 $1,441 $1,891 Interest cost on projected benefit obligation 11,866 12,523 3,383 1,368 2,795 2,882 Expected return on assets (18,731) (20,586) (5,006) (2,487) (4,551) (4,509) Amortization of net loss 10,283 10,156 2,941 1,208 2,130 2,641 Settlement charges 11,477 33,507 6,853 4,402 13,082 4,593 Net pension cost $21,033 $43,861 $10,124 $5,181 $14,897 $7,498 The Registrant Subsidiaries’ qualified pension costs, including amounts capitalized, for their current and former employees for the nine months ended September 30, 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $13,976 $18,654 $4,369 $1,470 $3,271 $4,342 Interest cost on projected benefit obligation 42,010 45,219 11,551 5,051 9,542 10,382 Expected return on assets (53,593) (56,891) (14,349) (6,783) (12,322) (13,431) Amortization of net loss 18,170 14,704 4,937 1,453 3,057 3,939 Settlement charges 24,516 38,791 12,088 1,948 10,902 5,518 Net pension cost $45,079 $60,477 $18,596 $3,139 $14,450 $10,750 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $19,695 $26,405 $6,158 $2,194 $4,652 $5,937 Interest cost on projected benefit obligation 30,944 33,706 8,857 3,646 7,242 7,614 Expected return on assets (57,009) (62,779) (15,373) (7,517) (14,393) (13,718) Amortization of net loss 36,557 35,055 10,371 3,944 7,124 9,078 Settlement charges 22,973 37,968 9,061 4,402 15,547 6,616 Net pension cost $53,160 $70,355 $19,074 $6,669 $20,172 $15,527
Expected Employer Contributions	Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2023: Entergy Entergy Entergy Entergy Entergy System (In Thousands) Expected 2023 pension contributions $54,468 $44,565 $21,110 $1,420 $5,314 $15,543 Pension contributions made through September 2023 $54,468 $44,565 $21,110 $1,420 $5,314 $15,543 Remaining estimated pension contributions to be made in 2023 $— $— $— $— $— $—
System Energy [Member] \| Other Postretirement [Member]
Defined Benefit Plan Disclosure [Line Items]
Components Of Net Pension Cost	The Registrant Subsidiaries’ other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the third quarters of 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $741 $845 $220 $59 $202 $189 Interest cost on APBO 2,001 2,233 543 290 649 432 Expected return on assets (3,778) — (1,179) (1,316) (2,194) (634) Amortization of prior service cost (credit) 524 (951) (239) (229) (1,093) (73) Amortization of net (gain) loss 43 (1,764) 21 117 229 — Net other postretirement benefits cost (income) ($469) $363 ($634) ($1,079) ($2,207) ($86) 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $1,114 $1,408 $339 $99 $331 $310 Interest cost on APBO 1,263 1,443 350 174 399 279 Expected return on assets (4,483) — (1,394) (1,499) (2,568) (791) Amortization of prior service cost (credit) 471 (1,158) (443) (229) (1,093) (80) Amortization of net (gain) loss 218 (186) 56 (225) 162 30 Net other postretirement benefits cost (income) ($1,417) $1,507 ($1,092) ($1,680) ($2,769) ($252) The Registrant Subsidiaries’ other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the nine months ended September 30, 2023 and 2022, included the following components: 2023 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $2,223 $2,535 $660 $177 $606 $567 Interest cost on APBO 6,003 6,699 1,629 870 1,947 1,296 Expected return on assets (11,334) — (3,537) (3,948) (6,582) (1,902) Amortization of prior service cost (credit) 1,572 (2,853) (717) (687) (3,279) (219) Amortization of net (gain) loss 129 (5,292) 63 351 687 — Net other postretirement benefits cost (income) ($1,407) $1,089 ($1,902) ($3,237) ($6,621) ($258) 2022 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $3,342 $4,224 $1,017 $297 $993 $930 Interest cost on APBO 3,789 4,329 1,050 522 1,197 837 Expected return on assets (13,449) — (4,182) (4,497) (7,704) (2,373) Amortization of prior service cost (credit) 1,413 (3,474) (1,329) (687) (3,279) (240) Amortization of net (gain) loss 654 (558) 168 (675) 486 90 Net other postretirement benefits cost (income) ($4,251) $4,521 ($3,276) ($5,040) ($8,307) ($756)

Business Segment Information (T

Business Segment Information (Tables)	9 Months Ended
Business Segment Information (Tables)	Sep. 30, 2023
Entergy Corporation [Member]
Segment Financial Information	Entergy’s segment financial information for the third quarters of 2023 and 2022 was as follows: Utility Parent & Other Eliminations Consolidated (In Thousands) 2023 Operating revenues $3,559,240 $36,302 ($20) $3,595,522 Income taxes $225,989 $1,008 $— $226,997 Consolidated net income (loss) $754,036 ($3,304) ($81,018) $669,714 2022 Operating revenues $4,156,616 $62,009 ($10) $4,218,615 Income taxes $178,088 $6,024 $— $184,112 Consolidated net income (loss) $667,162 ($55,870) ($55,410) $555,882 Entergy’s segment financial information for the nine months ended September 30, 2023 and 2022 was as follows: Utility Parent & Other Eliminations Consolidated (In Thousands) 2023 Operating revenues $9,325,977 $96,661 ($31) $9,422,607 Income taxes $304,352 ($21,534) $— $282,818 Consolidated net income (loss) $1,666,701 ($74,257) ($218,418) $1,374,026 Total assets as of September 30, 2023 $64,924,653 $839,217 ($5,211,723) $60,552,147 2022 Operating revenues $10,191,041 $300,720 ($24) $10,491,737 Income taxes ($118,257) $9,223 $— ($109,034) Consolidated net income (loss) $1,166,866 ($36,772) ($130,608) $999,486 Total assets as of December 31, 2022 $61,399,243 $884,442 ($3,688,494) $58,595,191 Eliminations are primarily intersegment activity. Almost all of Entergy’s goodwill is related to the Utility segment.

Risk Management And Fair Valu_2

Risk Management And Fair Values (Tables)	9 Months Ended
Risk Management And Fair Values (Tables)	Sep. 30, 2023
Fair Values Of Derivative Instruments	The fair values of Entergy’s derivative instruments not designated as hedging instruments on the consolidated balance sheets as of September 30, 2023 and December 31, 2022 are shown in the table below. Certain investments, including those not designated as hedging instruments, are subject to master netting agreements and are presented in the balance sheet on a net basis in accordance with accounting guidance for derivatives and hedging. Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) (In Millions) 2023 Assets: Natural gas swaps and options Prepayments and other $1 $— $ 1 Financial transmission rights Prepayments and other $33 ($1) $ 32 Liabilities: Natural gas swaps and options Other current liabilities $7 $— $ 7 2022 Assets: Natural gas swaps and options Prepayments and other $13 $— $ 13 Natural gas swaps and options Other deferred debits and other assets $3 $— $ 3 Financial transmission rights Prepayments and other $21 ($2) $ 19 Liabilities: Natural gas swaps and options Other current liabilities $25 $— $ 25 (a) Represents the gross amounts of recognized assets/liabilities (b) Represents the netting of fair value balances with the same counterparty (c) Represents the net amounts of assets/liabilities presented on the Entergy Corporation and Subsidiaries’ Consolidated Balance Sheets (d) Excludes cash collateral in the amount of $8 million posted as of December 31, 2022. Also excludes letters of credit in the amount of $4 million posted as of September 30, 2023 and $3 million posted as of December 31, 2022.
Derivative Instruments Not Designated As Hedging Instruments On The Consolidated Statements Of Income	The effects of Entergy’s derivative instruments not designated as hedging instruments on the consolidated income statements for the three months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Amount of gain (loss) (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) ($6) Financial transmission rights Purchased power expense (b) $ 48 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) $ 42 Financial transmission rights Purchased power expense (b) $ 30 The effects of Entergy’s derivative instruments not designated as hedging instruments on the consolidated income statements for the nine months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Amount of gain (loss) (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) ($44) Financial transmission rights Purchased power expense (b) $ 96 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale (a) $ 120 Financial transmission rights Purchased power expense (b) $ 90 (a) Due to regulatory treatment, the natural gas swaps and options are marked-to-market through fuel, fuel-related expenses, and gas purchased for resale and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as fuel expenses when the swaps and options are settled are recovered or refunded through fuel cost recovery mechanisms. (b) Due to regulatory treatment, the changes in the estimated fair value of financial transmission rights for the Utility operating companies are recorded through purchased power expense and then such amounts are
Assets and liabilities at fair value on a recurring basis	The following tables set forth, by level within the fair value hierarchy, Entergy’s assets and liabilities that are accounted for at fair value on a recurring basis as of September 30, 2023 and December 31, 2022. The assessment of the significance of a particular input to a fair value measurement requires judgment and may affect their placement within the fair value hierarchy levels. 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $1,414 $— $— $1,414 Decommissioning trust funds (a): Equity securities 17 — — 17 Debt securities 567 1,093 — 1,660 Common trusts (b) 2,741 Securitization recovery trust account 18 — — 18 Storm reserve escrow accounts 416 — — 416 Gas hedge contracts 1 — — 1 Financial transmission rights — — 32 32 $2,433 $1,093 $32 $6,299 Liabilities: Gas hedge contracts $7 $— $— $7 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $109 $— $— $109 Decommissioning trust funds (a): Equity securities 24 — — 24 Debt securities 534 1,122 — 1,656 Common trusts (b) 2,442 Securitization recovery trust account 13 — — 13 Storm reserve escrow accounts 402 — — 402 Gas hedge contracts 13 3 — 16 Financial transmission rights — — 19 19 $1,095 $1,125 $19 $4,681 Liabilities: Gas hedge contracts $25 $— $— $25 (a) The decommissioning trust funds hold equity and fixed income securities. Equity securities are invested to approximate the returns of major market indices. Fixed income securities are held in various governmental and corporate securities. See Note 9 to the financial statements herein for additional information on the investment portfolios. (b) Common trust funds are not publicly quoted and are valued by the fund administrators using net asset value as a practical expedient. Accordingly, these funds are not assigned a level in the fair value table. The fund administrator of these investments allows daily trading at the net asset value and trades settle at a later date.
Reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy	The following table sets forth a reconciliation of changes in the net assets for the fair value of financial transmission rights classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2023 and 2022: 2023 2022 (In Millions) Balance as of July 1, $40 $12 Total gains (losses) for the period Included as a regulatory liability/asset 40 39 Settlements (48) (30) Balance as of September 30, $32 $21 The following table sets forth a reconciliation of changes in the net assets for the fair value of financial transmission rights classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2023 and 2022: 2023 2022 (In Millions) Balance as of January 1, $19 $4 Total gains (losses) for the period Included as a regulatory liability/asset 67 91 Issuances of financial transmission rights 42 16 Settlements (96) (90) Balance as of September 30, $32 $21
Entergy Arkansas [Member]
Fair Values Of Derivative Instruments	The fair values of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their balance sheets as of September 30, 2023 are shown in the table below. Certain investments, including those not designated as hedging instruments, are subject to master netting agreements and are presented in the balance sheet on a net basis in accordance with accounting guidance for derivatives and hedging. Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) Registrant (In Millions) Assets: Natural gas swaps and options Prepayments and other $1.0 $— $ 1.0 Entergy Louisiana Financial transmission rights Prepayments and other $11.7 ($0.1) $ 11.6 Entergy Arkansas Financial transmission rights Prepayments and other $14.7 $— $ 14.7 Entergy Louisiana Financial transmission rights Prepayments and other $1.2 ($0.1) $ 1.1 Entergy Mississippi Financial transmission rights Prepayments and other $1.3 $— $ 1.3 Entergy New Orleans Financial transmission rights Prepayments and other $3.6 ($0.3) $ 3.3 Entergy Texas Liabilities: Natural gas swaps Other current liabilities $7.1 $— $ 7.1 Entergy Mississippi Natural gas swaps Other current liabilities $0.3 $— $ 0.3 Entergy New Orleans The fair values of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their balance sheets as of December 31, 2022 were as follows: Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) Registrant (In Millions) Assets: Natural gas swaps and options Prepayments and other $13.1 $— $ 13.1 Entergy Louisiana Natural gas swaps and options Other deferred debits and other assets $3.4 $— $ 3.4 Entergy Louisiana Financial transmission rights Prepayments and other $10.3 $— $ 10.3 Entergy Arkansas Financial transmission rights Prepayments and other $7.7 ($0.4) $ 7.3 Entergy Louisiana Financial transmission rights Prepayments and other $0.6 $— $ 0.6 Entergy Mississippi Financial transmission rights Prepayments and other $0.8 $— $ 0.8 Entergy New Orleans Financial transmission rights Prepayments and other $1.2 ($1.1) $ 0.1 Entergy Texas Liabilities: Natural gas swaps Other current liabilities $24.0 $— $ 24.0 Entergy Mississippi Natural gas swaps Other current liabilities $1.5 $— $ 1.5 Entergy New Orleans (a) Represents the gross amounts of recognized assets/liabilities (b) Represents the netting of fair value balances with the same counterparty (c) Represents the net amounts of assets/liabilities presented on the Registrant Subsidiaries’ balance sheets (d) As of September 30, 2023, letters of credit posted with MISO covered financial transmission rights exposure of $1.7 million for Entergy Arkansas, $0.9 million for Entergy Louisiana, $0.6 million for Entergy Mississippi, and $0.5 million for Entergy Texas. As of December 31, 2022, letters of credit posted with MISO covered financial transmission rights exposure of $0.2 million for Entergy Mississippi, $0.2 million for Entergy New Orleans, and $2.4 million for Entergy Texas.
Derivative Instruments Not Designated As Hedging Instruments On The Consolidated Statements Of Income	The effects of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their income statements for the three months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Location Amount of gain Registrant (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale ($1.7) (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($4.4) (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($0.4) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 10.2 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 18.3 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 6.6 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 2.4 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 10.4 (b) Entergy Texas 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale $ 17.9 (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 24.4 (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($0.2) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 12.4 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 10.2 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 4.8 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 0.6 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 2.3 (b) Entergy Texas The effects of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their income statements for the nine months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Location Amount of gain Registrant (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale ($7.5) (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($34.1) (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($2.5) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 18.2 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 46.7 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 11.1 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 4.8 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 14.5 (b) Entergy Texas 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale $ 37.7 (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 81.9 (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 0.7 (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 35.8 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 35.7 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 8.0 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 3.0 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 7.2 (b) Entergy Texas (a) Due to regulatory treatment, the natural gas swaps and options are marked-to-market through fuel, fuel-related expenses, and gas purchased for resale and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as fuel expenses when the swaps and options are settled are recovered or refunded through fuel cost recovery mechanisms. (b) Due to regulatory treatment, the changes in the estimated fair value of financial transmission rights for the Utility operating companies are recorded through purchased power expense and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as purchased power expense when the financial transmission rights for the Utility operating companies are settled are recovered or refunded through fuel cost recovery mechanisms.
Assets and liabilities at fair value on a recurring basis	Entergy Arkansas 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $110.3 $— $— $110.3 Decommissioning trust funds (a): Equity securities 2.4 — — 2.4 Debt securities 128.8 342.1 — 470.9 Common trusts (b) 812.3 Financial transmission rights — — 11.6 11.6 $241.5 $342.1 $11.6 $1,407.5 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $3.4 $— $— $3.4 Decommissioning trust funds (a): Equity securities 4.5 — — 4.5 Debt securities 126.8 343.9 — 470.7 Common trusts (b) 724.7 Financial transmission rights — — 10.3 10.3 $134.7 $343.9 $10.3 $1,213.6
Reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy	The following table sets forth a reconciliation of changes in the net assets for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2023. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of July 1, $19.6 $16.7 $1.2 $1.5 $1.2 Gains (losses) included as a regulatory liability/asset 2.2 16.3 6.5 2.2 12.5 Settlements (10.2) (18.3) (6.6) (2.4) (10.4) Balance as of September 30, $11.6 $14.7 $1.1 $1.3 $3.3 The following table sets forth a reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2022. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of July 1, $4.4 $4.7 $0.5 $0.6 $1.5 Gains (losses) included as a regulatory liability/asset 17.6 14.9 5.8 1.1 0.4 Settlements (12.4) (10.2) (4.8) (0.6) (2.3) Balance as of September 30, $9.6 $9.4 $1.5 $1.1 ($0.4) The following table sets forth a reconciliation of changes in the net assets for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2023. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of January 1, $10.3 $7.3 $0.6 $0.8 $0.1 Issuances of financial transmission rights 20.6 18.1 1.4 1.4 0.2 Gains (losses) included as a regulatory liability/asset (1.1) 36.0 10.2 3.9 17.5 Settlements (18.2) (46.7) (11.1) (4.8) (14.5) Balance as of September 30, $11.6 $14.7 $1.1 $1.3 $3.3 The following table sets forth a reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2022. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of January 1, $2.3 $0.6 $0.3 $0.1 $0.8 Issuances of financial transmission rights 5.4 5.3 0.8 0.8 3.9 Gains (losses) included as a regulatory liability/asset 37.7 39.2 8.4 3.2 2.1 Settlements (35.8) (35.7) (8.0) (3.0) (7.2) Balance as of September 30, $9.6 $9.4 $1.5 $1.1 ($0.4)
Entergy Louisiana [Member]
Fair Values Of Derivative Instruments	The fair values of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their balance sheets as of September 30, 2023 are shown in the table below. Certain investments, including those not designated as hedging instruments, are subject to master netting agreements and are presented in the balance sheet on a net basis in accordance with accounting guidance for derivatives and hedging. Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) Registrant (In Millions) Assets: Natural gas swaps and options Prepayments and other $1.0 $— $ 1.0 Entergy Louisiana Financial transmission rights Prepayments and other $11.7 ($0.1) $ 11.6 Entergy Arkansas Financial transmission rights Prepayments and other $14.7 $— $ 14.7 Entergy Louisiana Financial transmission rights Prepayments and other $1.2 ($0.1) $ 1.1 Entergy Mississippi Financial transmission rights Prepayments and other $1.3 $— $ 1.3 Entergy New Orleans Financial transmission rights Prepayments and other $3.6 ($0.3) $ 3.3 Entergy Texas Liabilities: Natural gas swaps Other current liabilities $7.1 $— $ 7.1 Entergy Mississippi Natural gas swaps Other current liabilities $0.3 $— $ 0.3 Entergy New Orleans The fair values of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their balance sheets as of December 31, 2022 were as follows: Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) Registrant (In Millions) Assets: Natural gas swaps and options Prepayments and other $13.1 $— $ 13.1 Entergy Louisiana Natural gas swaps and options Other deferred debits and other assets $3.4 $— $ 3.4 Entergy Louisiana Financial transmission rights Prepayments and other $10.3 $— $ 10.3 Entergy Arkansas Financial transmission rights Prepayments and other $7.7 ($0.4) $ 7.3 Entergy Louisiana Financial transmission rights Prepayments and other $0.6 $— $ 0.6 Entergy Mississippi Financial transmission rights Prepayments and other $0.8 $— $ 0.8 Entergy New Orleans Financial transmission rights Prepayments and other $1.2 ($1.1) $ 0.1 Entergy Texas Liabilities: Natural gas swaps Other current liabilities $24.0 $— $ 24.0 Entergy Mississippi Natural gas swaps Other current liabilities $1.5 $— $ 1.5 Entergy New Orleans (a) Represents the gross amounts of recognized assets/liabilities (b) Represents the netting of fair value balances with the same counterparty (c) Represents the net amounts of assets/liabilities presented on the Registrant Subsidiaries’ balance sheets (d) As of September 30, 2023, letters of credit posted with MISO covered financial transmission rights exposure of $1.7 million for Entergy Arkansas, $0.9 million for Entergy Louisiana, $0.6 million for Entergy Mississippi, and $0.5 million for Entergy Texas. As of December 31, 2022, letters of credit posted with MISO covered financial transmission rights exposure of $0.2 million for Entergy Mississippi, $0.2 million for Entergy New Orleans, and $2.4 million for Entergy Texas.
Derivative Instruments Not Designated As Hedging Instruments On The Consolidated Statements Of Income	The effects of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their income statements for the three months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Location Amount of gain Registrant (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale ($1.7) (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($4.4) (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($0.4) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 10.2 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 18.3 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 6.6 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 2.4 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 10.4 (b) Entergy Texas 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale $ 17.9 (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 24.4 (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($0.2) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 12.4 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 10.2 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 4.8 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 0.6 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 2.3 (b) Entergy Texas The effects of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their income statements for the nine months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Location Amount of gain Registrant (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale ($7.5) (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($34.1) (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($2.5) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 18.2 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 46.7 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 11.1 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 4.8 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 14.5 (b) Entergy Texas 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale $ 37.7 (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 81.9 (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 0.7 (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 35.8 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 35.7 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 8.0 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 3.0 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 7.2 (b) Entergy Texas (a) Due to regulatory treatment, the natural gas swaps and options are marked-to-market through fuel, fuel-related expenses, and gas purchased for resale and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as fuel expenses when the swaps and options are settled are recovered or refunded through fuel cost recovery mechanisms. (b) Due to regulatory treatment, the changes in the estimated fair value of financial transmission rights for the Utility operating companies are recorded through purchased power expense and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as purchased power expense when the financial transmission rights for the Utility operating companies are settled are recovered or refunded through fuel cost recovery mechanisms.
Assets and liabilities at fair value on a recurring basis	Entergy Louisiana 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $765.8 $— $— $765.8 Decommissioning trust funds (a): Equity securities 10.6 — — 10.6 Debt securities 243.3 493.5 — 736.8 Common trusts (b) 1,165.5 Storm reserve escrow account 303.9 — — 303.9 Gas hedge contracts 1.0 — — 1.0 Financial transmission rights — — 14.7 14.7 $1,324.6 $493.5 $14.7 $2,998.3 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $6.3 $— $— $6.3 Decommissioning trust funds (a): Equity securities 16.8 — — 16.8 Debt securities 209.4 515.7 — 725.1 Common trusts (b) 1,037.2 Storm reserve escrow account 293.4 — — 293.4 Gas hedge contracts 13.1 3.4 — 16.5 Financial transmission rights — — 7.3 7.3 $539.0 $519.1 $7.3 $2,102.6
Reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy	The following table sets forth a reconciliation of changes in the net assets for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2023. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of July 1, $19.6 $16.7 $1.2 $1.5 $1.2 Gains (losses) included as a regulatory liability/asset 2.2 16.3 6.5 2.2 12.5 Settlements (10.2) (18.3) (6.6) (2.4) (10.4) Balance as of September 30, $11.6 $14.7 $1.1 $1.3 $3.3 The following table sets forth a reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2022. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of July 1, $4.4 $4.7 $0.5 $0.6 $1.5 Gains (losses) included as a regulatory liability/asset 17.6 14.9 5.8 1.1 0.4 Settlements (12.4) (10.2) (4.8) (0.6) (2.3) Balance as of September 30, $9.6 $9.4 $1.5 $1.1 ($0.4) The following table sets forth a reconciliation of changes in the net assets for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2023. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of January 1, $10.3 $7.3 $0.6 $0.8 $0.1 Issuances of financial transmission rights 20.6 18.1 1.4 1.4 0.2 Gains (losses) included as a regulatory liability/asset (1.1) 36.0 10.2 3.9 17.5 Settlements (18.2) (46.7) (11.1) (4.8) (14.5) Balance as of September 30, $11.6 $14.7 $1.1 $1.3 $3.3 The following table sets forth a reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2022. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of January 1, $2.3 $0.6 $0.3 $0.1 $0.8 Issuances of financial transmission rights 5.4 5.3 0.8 0.8 3.9 Gains (losses) included as a regulatory liability/asset 37.7 39.2 8.4 3.2 2.1 Settlements (35.8) (35.7) (8.0) (3.0) (7.2) Balance as of September 30, $9.6 $9.4 $1.5 $1.1 ($0.4)
Entergy Mississippi [Member]
Fair Values Of Derivative Instruments	The fair values of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their balance sheets as of September 30, 2023 are shown in the table below. Certain investments, including those not designated as hedging instruments, are subject to master netting agreements and are presented in the balance sheet on a net basis in accordance with accounting guidance for derivatives and hedging. Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) Registrant (In Millions) Assets: Natural gas swaps and options Prepayments and other $1.0 $— $ 1.0 Entergy Louisiana Financial transmission rights Prepayments and other $11.7 ($0.1) $ 11.6 Entergy Arkansas Financial transmission rights Prepayments and other $14.7 $— $ 14.7 Entergy Louisiana Financial transmission rights Prepayments and other $1.2 ($0.1) $ 1.1 Entergy Mississippi Financial transmission rights Prepayments and other $1.3 $— $ 1.3 Entergy New Orleans Financial transmission rights Prepayments and other $3.6 ($0.3) $ 3.3 Entergy Texas Liabilities: Natural gas swaps Other current liabilities $7.1 $— $ 7.1 Entergy Mississippi Natural gas swaps Other current liabilities $0.3 $— $ 0.3 Entergy New Orleans The fair values of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their balance sheets as of December 31, 2022 were as follows: Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) Registrant (In Millions) Assets: Natural gas swaps and options Prepayments and other $13.1 $— $ 13.1 Entergy Louisiana Natural gas swaps and options Other deferred debits and other assets $3.4 $— $ 3.4 Entergy Louisiana Financial transmission rights Prepayments and other $10.3 $— $ 10.3 Entergy Arkansas Financial transmission rights Prepayments and other $7.7 ($0.4) $ 7.3 Entergy Louisiana Financial transmission rights Prepayments and other $0.6 $— $ 0.6 Entergy Mississippi Financial transmission rights Prepayments and other $0.8 $— $ 0.8 Entergy New Orleans Financial transmission rights Prepayments and other $1.2 ($1.1) $ 0.1 Entergy Texas Liabilities: Natural gas swaps Other current liabilities $24.0 $— $ 24.0 Entergy Mississippi Natural gas swaps Other current liabilities $1.5 $— $ 1.5 Entergy New Orleans (a) Represents the gross amounts of recognized assets/liabilities (b) Represents the netting of fair value balances with the same counterparty (c) Represents the net amounts of assets/liabilities presented on the Registrant Subsidiaries’ balance sheets (d) As of September 30, 2023, letters of credit posted with MISO covered financial transmission rights exposure of $1.7 million for Entergy Arkansas, $0.9 million for Entergy Louisiana, $0.6 million for Entergy Mississippi, and $0.5 million for Entergy Texas. As of December 31, 2022, letters of credit posted with MISO covered financial transmission rights exposure of $0.2 million for Entergy Mississippi, $0.2 million for Entergy New Orleans, and $2.4 million for Entergy Texas.
Derivative Instruments Not Designated As Hedging Instruments On The Consolidated Statements Of Income	The effects of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their income statements for the three months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Location Amount of gain Registrant (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale ($1.7) (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($4.4) (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($0.4) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 10.2 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 18.3 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 6.6 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 2.4 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 10.4 (b) Entergy Texas 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale $ 17.9 (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 24.4 (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($0.2) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 12.4 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 10.2 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 4.8 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 0.6 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 2.3 (b) Entergy Texas The effects of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their income statements for the nine months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Location Amount of gain Registrant (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale ($7.5) (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($34.1) (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($2.5) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 18.2 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 46.7 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 11.1 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 4.8 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 14.5 (b) Entergy Texas 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale $ 37.7 (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 81.9 (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 0.7 (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 35.8 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 35.7 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 8.0 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 3.0 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 7.2 (b) Entergy Texas (a) Due to regulatory treatment, the natural gas swaps and options are marked-to-market through fuel, fuel-related expenses, and gas purchased for resale and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as fuel expenses when the swaps and options are settled are recovered or refunded through fuel cost recovery mechanisms. (b) Due to regulatory treatment, the changes in the estimated fair value of financial transmission rights for the Utility operating companies are recorded through purchased power expense and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as purchased power expense when the financial transmission rights for the Utility operating companies are settled are recovered or refunded through fuel cost recovery mechanisms.
Assets and liabilities at fair value on a recurring basis	Entergy Mississippi 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $10.3 $— $— $10.3 Storm reserve escrow account 34.7 — — 34.7 Financial transmission rights — — 1.1 1.1 $45.0 $— $1.1 $46.1 Liabilities: Gas hedge contracts $7.1 $— $— $7.1 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $17.0 $— $— $17.0 Storm reserve escrow account 33.5 — — 33.5 Financial transmission rights — — 0.6 0.6 $50.5 $— $0.6 $51.1 Liabilities: Gas hedge contracts $24.0 $— $— $24.0
Reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy	The following table sets forth a reconciliation of changes in the net assets for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2023. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of July 1, $19.6 $16.7 $1.2 $1.5 $1.2 Gains (losses) included as a regulatory liability/asset 2.2 16.3 6.5 2.2 12.5 Settlements (10.2) (18.3) (6.6) (2.4) (10.4) Balance as of September 30, $11.6 $14.7 $1.1 $1.3 $3.3 The following table sets forth a reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2022. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of July 1, $4.4 $4.7 $0.5 $0.6 $1.5 Gains (losses) included as a regulatory liability/asset 17.6 14.9 5.8 1.1 0.4 Settlements (12.4) (10.2) (4.8) (0.6) (2.3) Balance as of September 30, $9.6 $9.4 $1.5 $1.1 ($0.4) The following table sets forth a reconciliation of changes in the net assets for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2023. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of January 1, $10.3 $7.3 $0.6 $0.8 $0.1 Issuances of financial transmission rights 20.6 18.1 1.4 1.4 0.2 Gains (losses) included as a regulatory liability/asset (1.1) 36.0 10.2 3.9 17.5 Settlements (18.2) (46.7) (11.1) (4.8) (14.5) Balance as of September 30, $11.6 $14.7 $1.1 $1.3 $3.3 The following table sets forth a reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2022. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of January 1, $2.3 $0.6 $0.3 $0.1 $0.8 Issuances of financial transmission rights 5.4 5.3 0.8 0.8 3.9 Gains (losses) included as a regulatory liability/asset 37.7 39.2 8.4 3.2 2.1 Settlements (35.8) (35.7) (8.0) (3.0) (7.2) Balance as of September 30, $9.6 $9.4 $1.5 $1.1 ($0.4)
Entergy New Orleans [Member]
Fair Values Of Derivative Instruments	The fair values of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their balance sheets as of September 30, 2023 are shown in the table below. Certain investments, including those not designated as hedging instruments, are subject to master netting agreements and are presented in the balance sheet on a net basis in accordance with accounting guidance for derivatives and hedging. Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) Registrant (In Millions) Assets: Natural gas swaps and options Prepayments and other $1.0 $— $ 1.0 Entergy Louisiana Financial transmission rights Prepayments and other $11.7 ($0.1) $ 11.6 Entergy Arkansas Financial transmission rights Prepayments and other $14.7 $— $ 14.7 Entergy Louisiana Financial transmission rights Prepayments and other $1.2 ($0.1) $ 1.1 Entergy Mississippi Financial transmission rights Prepayments and other $1.3 $— $ 1.3 Entergy New Orleans Financial transmission rights Prepayments and other $3.6 ($0.3) $ 3.3 Entergy Texas Liabilities: Natural gas swaps Other current liabilities $7.1 $— $ 7.1 Entergy Mississippi Natural gas swaps Other current liabilities $0.3 $— $ 0.3 Entergy New Orleans The fair values of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their balance sheets as of December 31, 2022 were as follows: Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) Registrant (In Millions) Assets: Natural gas swaps and options Prepayments and other $13.1 $— $ 13.1 Entergy Louisiana Natural gas swaps and options Other deferred debits and other assets $3.4 $— $ 3.4 Entergy Louisiana Financial transmission rights Prepayments and other $10.3 $— $ 10.3 Entergy Arkansas Financial transmission rights Prepayments and other $7.7 ($0.4) $ 7.3 Entergy Louisiana Financial transmission rights Prepayments and other $0.6 $— $ 0.6 Entergy Mississippi Financial transmission rights Prepayments and other $0.8 $— $ 0.8 Entergy New Orleans Financial transmission rights Prepayments and other $1.2 ($1.1) $ 0.1 Entergy Texas Liabilities: Natural gas swaps Other current liabilities $24.0 $— $ 24.0 Entergy Mississippi Natural gas swaps Other current liabilities $1.5 $— $ 1.5 Entergy New Orleans (a) Represents the gross amounts of recognized assets/liabilities (b) Represents the netting of fair value balances with the same counterparty (c) Represents the net amounts of assets/liabilities presented on the Registrant Subsidiaries’ balance sheets (d) As of September 30, 2023, letters of credit posted with MISO covered financial transmission rights exposure of $1.7 million for Entergy Arkansas, $0.9 million for Entergy Louisiana, $0.6 million for Entergy Mississippi, and $0.5 million for Entergy Texas. As of December 31, 2022, letters of credit posted with MISO covered financial transmission rights exposure of $0.2 million for Entergy Mississippi, $0.2 million for Entergy New Orleans, and $2.4 million for Entergy Texas.
Derivative Instruments Not Designated As Hedging Instruments On The Consolidated Statements Of Income	The effects of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their income statements for the three months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Location Amount of gain Registrant (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale ($1.7) (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($4.4) (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($0.4) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 10.2 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 18.3 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 6.6 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 2.4 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 10.4 (b) Entergy Texas 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale $ 17.9 (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 24.4 (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($0.2) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 12.4 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 10.2 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 4.8 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 0.6 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 2.3 (b) Entergy Texas The effects of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their income statements for the nine months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Location Amount of gain Registrant (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale ($7.5) (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($34.1) (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($2.5) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 18.2 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 46.7 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 11.1 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 4.8 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 14.5 (b) Entergy Texas 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale $ 37.7 (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 81.9 (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 0.7 (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 35.8 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 35.7 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 8.0 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 3.0 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 7.2 (b) Entergy Texas (a) Due to regulatory treatment, the natural gas swaps and options are marked-to-market through fuel, fuel-related expenses, and gas purchased for resale and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as fuel expenses when the swaps and options are settled are recovered or refunded through fuel cost recovery mechanisms. (b) Due to regulatory treatment, the changes in the estimated fair value of financial transmission rights for the Utility operating companies are recorded through purchased power expense and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as purchased power expense when the financial transmission rights for the Utility operating companies are settled are recovered or refunded through fuel cost recovery mechanisms.
Assets and liabilities at fair value on a recurring basis	Entergy New Orleans 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $114.4 $— $— $114.4 Securitization recovery trust account 5.7 — — 5.7 Storm reserve escrow account 77.7 — — 77.7 Financial transmission rights — — 1.3 1.3 $197.8 $— $1.3 $199.1 Liabilities: Gas hedge contracts $0.3 $— $— $0.3 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $4.4 $— $— $4.4 Securitization recovery trust account 2.2 — — 2.2 Storm reserve escrow account 75.0 — — 75.0 Financial transmission rights — — 0.8 0.8 $81.6 $— $0.8 $82.4 Liabilities: Gas hedge contracts $1.5 $— $— $1.5
Reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy	The following table sets forth a reconciliation of changes in the net assets for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2023. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of July 1, $19.6 $16.7 $1.2 $1.5 $1.2 Gains (losses) included as a regulatory liability/asset 2.2 16.3 6.5 2.2 12.5 Settlements (10.2) (18.3) (6.6) (2.4) (10.4) Balance as of September 30, $11.6 $14.7 $1.1 $1.3 $3.3 The following table sets forth a reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2022. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of July 1, $4.4 $4.7 $0.5 $0.6 $1.5 Gains (losses) included as a regulatory liability/asset 17.6 14.9 5.8 1.1 0.4 Settlements (12.4) (10.2) (4.8) (0.6) (2.3) Balance as of September 30, $9.6 $9.4 $1.5 $1.1 ($0.4) The following table sets forth a reconciliation of changes in the net assets for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2023. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of January 1, $10.3 $7.3 $0.6 $0.8 $0.1 Issuances of financial transmission rights 20.6 18.1 1.4 1.4 0.2 Gains (losses) included as a regulatory liability/asset (1.1) 36.0 10.2 3.9 17.5 Settlements (18.2) (46.7) (11.1) (4.8) (14.5) Balance as of September 30, $11.6 $14.7 $1.1 $1.3 $3.3 The following table sets forth a reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2022. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of January 1, $2.3 $0.6 $0.3 $0.1 $0.8 Issuances of financial transmission rights 5.4 5.3 0.8 0.8 3.9 Gains (losses) included as a regulatory liability/asset 37.7 39.2 8.4 3.2 2.1 Settlements (35.8) (35.7) (8.0) (3.0) (7.2) Balance as of September 30, $9.6 $9.4 $1.5 $1.1 ($0.4)
Entergy Texas [Member]
Fair Values Of Derivative Instruments	The fair values of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their balance sheets as of September 30, 2023 are shown in the table below. Certain investments, including those not designated as hedging instruments, are subject to master netting agreements and are presented in the balance sheet on a net basis in accordance with accounting guidance for derivatives and hedging. Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) Registrant (In Millions) Assets: Natural gas swaps and options Prepayments and other $1.0 $— $ 1.0 Entergy Louisiana Financial transmission rights Prepayments and other $11.7 ($0.1) $ 11.6 Entergy Arkansas Financial transmission rights Prepayments and other $14.7 $— $ 14.7 Entergy Louisiana Financial transmission rights Prepayments and other $1.2 ($0.1) $ 1.1 Entergy Mississippi Financial transmission rights Prepayments and other $1.3 $— $ 1.3 Entergy New Orleans Financial transmission rights Prepayments and other $3.6 ($0.3) $ 3.3 Entergy Texas Liabilities: Natural gas swaps Other current liabilities $7.1 $— $ 7.1 Entergy Mississippi Natural gas swaps Other current liabilities $0.3 $— $ 0.3 Entergy New Orleans The fair values of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their balance sheets as of December 31, 2022 were as follows: Instrument Balance Sheet Location Gross Fair Value (a) Offsetting Position (b) Net Fair Value (c) (d) Registrant (In Millions) Assets: Natural gas swaps and options Prepayments and other $13.1 $— $ 13.1 Entergy Louisiana Natural gas swaps and options Other deferred debits and other assets $3.4 $— $ 3.4 Entergy Louisiana Financial transmission rights Prepayments and other $10.3 $— $ 10.3 Entergy Arkansas Financial transmission rights Prepayments and other $7.7 ($0.4) $ 7.3 Entergy Louisiana Financial transmission rights Prepayments and other $0.6 $— $ 0.6 Entergy Mississippi Financial transmission rights Prepayments and other $0.8 $— $ 0.8 Entergy New Orleans Financial transmission rights Prepayments and other $1.2 ($1.1) $ 0.1 Entergy Texas Liabilities: Natural gas swaps Other current liabilities $24.0 $— $ 24.0 Entergy Mississippi Natural gas swaps Other current liabilities $1.5 $— $ 1.5 Entergy New Orleans (a) Represents the gross amounts of recognized assets/liabilities (b) Represents the netting of fair value balances with the same counterparty (c) Represents the net amounts of assets/liabilities presented on the Registrant Subsidiaries’ balance sheets (d) As of September 30, 2023, letters of credit posted with MISO covered financial transmission rights exposure of $1.7 million for Entergy Arkansas, $0.9 million for Entergy Louisiana, $0.6 million for Entergy Mississippi, and $0.5 million for Entergy Texas. As of December 31, 2022, letters of credit posted with MISO covered financial transmission rights exposure of $0.2 million for Entergy Mississippi, $0.2 million for Entergy New Orleans, and $2.4 million for Entergy Texas.
Derivative Instruments Not Designated As Hedging Instruments On The Consolidated Statements Of Income	The effects of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their income statements for the three months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Location Amount of gain Registrant (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale ($1.7) (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($4.4) (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($0.4) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 10.2 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 18.3 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 6.6 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 2.4 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 10.4 (b) Entergy Texas 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale $ 17.9 (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 24.4 (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($0.2) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 12.4 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 10.2 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 4.8 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 0.6 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 2.3 (b) Entergy Texas The effects of the Registrant Subsidiaries’ derivative instruments not designated as hedging instruments on their income statements for the nine months ended September 30, 2023 and 2022 were as follows: Instrument Income Statement Location Amount of gain Registrant (In Millions) 2023 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale ($7.5) (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($34.1) (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale ($2.5) (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 18.2 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 46.7 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 11.1 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 4.8 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 14.5 (b) Entergy Texas 2022 Natural gas swaps and options Fuel, fuel-related expenses, and gas purchased for resale $ 37.7 (a) Entergy Louisiana Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 81.9 (a) Entergy Mississippi Natural gas swaps Fuel, fuel-related expenses, and gas purchased for resale $ 0.7 (a) Entergy New Orleans Financial transmission rights Purchased power expense $ 35.8 (b) Entergy Arkansas Financial transmission rights Purchased power expense $ 35.7 (b) Entergy Louisiana Financial transmission rights Purchased power expense $ 8.0 (b) Entergy Mississippi Financial transmission rights Purchased power expense $ 3.0 (b) Entergy New Orleans Financial transmission rights Purchased power expense $ 7.2 (b) Entergy Texas (a) Due to regulatory treatment, the natural gas swaps and options are marked-to-market through fuel, fuel-related expenses, and gas purchased for resale and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as fuel expenses when the swaps and options are settled are recovered or refunded through fuel cost recovery mechanisms. (b) Due to regulatory treatment, the changes in the estimated fair value of financial transmission rights for the Utility operating companies are recorded through purchased power expense and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability. The gains or losses recorded as purchased power expense when the financial transmission rights for the Utility operating companies are settled are recovered or refunded through fuel cost recovery mechanisms.
Assets and liabilities at fair value on a recurring basis	Entergy Texas 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets : Temporary cash investments $249.6 $— $— $249.6 Securitization recovery trust account 12.3 — — 12.3 Financial transmission rights — — 3.3 3.3 $261.9 $— $3.3 $265.2 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets : Temporary cash investments $3.0 $— $— $3.0 Securitization recovery trust account 10.9 — — 10.9 Financial transmission rights — — 0.1 0.1 $13.9 $— $0.1 $14.0
Reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy	The following table sets forth a reconciliation of changes in the net assets for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2023. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of July 1, $19.6 $16.7 $1.2 $1.5 $1.2 Gains (losses) included as a regulatory liability/asset 2.2 16.3 6.5 2.2 12.5 Settlements (10.2) (18.3) (6.6) (2.4) (10.4) Balance as of September 30, $11.6 $14.7 $1.1 $1.3 $3.3 The following table sets forth a reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the three months ended September 30, 2022. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of July 1, $4.4 $4.7 $0.5 $0.6 $1.5 Gains (losses) included as a regulatory liability/asset 17.6 14.9 5.8 1.1 0.4 Settlements (12.4) (10.2) (4.8) (0.6) (2.3) Balance as of September 30, $9.6 $9.4 $1.5 $1.1 ($0.4) The following table sets forth a reconciliation of changes in the net assets for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2023. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of January 1, $10.3 $7.3 $0.6 $0.8 $0.1 Issuances of financial transmission rights 20.6 18.1 1.4 1.4 0.2 Gains (losses) included as a regulatory liability/asset (1.1) 36.0 10.2 3.9 17.5 Settlements (18.2) (46.7) (11.1) (4.8) (14.5) Balance as of September 30, $11.6 $14.7 $1.1 $1.3 $3.3 The following table sets forth a reconciliation of changes in the net assets (liabilities) for the fair value of derivatives classified as Level 3 in the fair value hierarchy for the nine months ended September 30, 2022. Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of January 1, $2.3 $0.6 $0.3 $0.1 $0.8 Issuances of financial transmission rights 5.4 5.3 0.8 0.8 3.9 Gains (losses) included as a regulatory liability/asset 37.7 39.2 8.4 3.2 2.1 Settlements (35.8) (35.7) (8.0) (3.0) (7.2) Balance as of September 30, $9.6 $9.4 $1.5 $1.1 ($0.4)
System Energy [Member]
Assets and liabilities at fair value on a recurring basis	System Energy 2023 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $94.5 $— $— $94.5 Decommissioning trust funds (a): Equity securities 4.1 — — 4.1 Debt securities 195.5 257.3 — 452.8 Common trusts (b) 762.3 $294.1 $257.3 $— $1,313.7 2022 Level 1 Level 2 Level 3 Total (In Millions) Assets: Temporary cash investments $2.9 $— $— $2.9 Decommissioning trust funds (a): Equity securities 2.8 — — 2.8 Debt securities 197.5 262.2 — 459.7 Common trusts (b) 680.4 $203.2 $262.2 $— $1,145.8

Decommissioning Trust Funds (Ta

Decommissioning Trust Funds (Tables)	9 Months Ended
Decommissioning Trust Funds (Tables)	Sep. 30, 2023
Securities Held	The available-for-sale securities held as of September 30, 2023 and December 31, 2022 are summarized as follows: Fair Total Total (In Millions) 2023 Debt Securities $1,660 $1 $222 2022 Debt Securities $1,655 $4 $201
Available For Sale Securities Continuous Unrealized Loss Position Fair Value	The fair value and gross unrealized losses of available-for-sale debt securities, summarized by length of time that the securities had been in a continuous loss position, were as follows as of September 30, 2023 and December 31, 2022: September 30, 2023 December 31, 2022 Fair Gross Fair Gross (In Millions) Less than 12 months $585 $30 $840 $63 More than 12 months 1,010 192 666 138 Total $1,595 $222 $1,506 $201
Fair Value Of Debt Securities By Contractual Maturities	The fair value of available-for-sale debt securities, summarized by contractual maturities, as of September 30, 2023 and December 31, 2022 were as follows: 2023 2022 (In Millions) Less than 1 year $80 $62 1 year - 5 years 499 520 5 years - 10 years 477 461 10 years - 15 years 108 117 15 years - 20 years 155 161 20 years+ 341 334 Total $1,660 $1,655
Entergy Arkansas [Member]
Securities Held	The available-for-sale securities held as of September 30, 2023 and December 31, 2022 are summarized as follows: Fair Total Total (In Millions) 2023 Debt Securities $470.9 $0.1 $78.1 2022 Debt Securities $470.7 $0.2 $69.3
Available For Sale Securities Continuous Unrealized Loss Position Fair Value	The fair value and gross unrealized losses of available-for-sale debt securities, summarized by length of time that the securities had been in a continuous loss position, were as follows as of September 30, 2023 and December 31, 2022: September 30, 2023 December 31, 2022 Fair Gross Fair Gross (In Millions) Less than 12 months $68.8 $4.3 $197.6 $18.8 More than 12 months 391.8 73.8 260.1 50.5 Total $460.6 $78.1 $457.7 $69.3
Fair Value Of Debt Securities By Contractual Maturities	The fair value of available-for-sale debt securities, summarized by contractual maturities, as of September 30, 2023 and December 31, 2022 were as follows: 2023 2022 (In Millions) Less than 1 year $45.6 $21.2 1 year - 5 years 135.8 159.7 5 years - 10 years 189.8 191.7 10 years - 15 years 38.9 38.0 15 years - 20 years 42.2 42.6 20 years+ 18.6 17.5 Total $470.9 $470.7
Entergy Louisiana [Member]
Securities Held	The available-for-sale securities held as of September 30, 2023 and December 31, 2022 are summarized as follows: Fair Total Total (In Millions) 2023 Debt Securities $736.8 $1.3 $74.5 2022 Debt Securities $725.1 $3.5 $67.5
Available For Sale Securities Continuous Unrealized Loss Position Fair Value	The fair value and gross unrealized losses of available-for-sale debt securities, summarized by length of time that the securities had been in a continuous loss position, were as follows as of September 30, 2023 and December 31, 2022: September 30, 2023 December 31, 2022 Fair Gross Fair Gross (In Millions) Less than 12 months $339.7 $14.9 $409.9 $24.6 More than 12 months 354.9 59.6 207.5 42.9 Total $694.6 $74.5 $617.4 $67.5
Fair Value Of Debt Securities By Contractual Maturities	The fair value of available-for-sale debt securities, summarized by contractual maturities, as of September 30, 2023 and December 31, 2022 were as follows: 2023 2022 (In Millions) Less than 1 year $31.9 $33.6 1 year - 5 years 164.6 159.1 5 years - 10 years 169.2 161.7 10 years - 15 years 64.2 67.1 15 years - 20 years 79.4 83.3 20 years+ 227.5 220.3 Total $736.8 $725.1
System Energy [Member]
Securities Held	The available-for-sale securities held as of September 30, 2023 and December 31, 2022 are summarized as follows: Fair Total Total (In Millions) 2023 Debt Securities $452.8 $0.1 $69.8 2022 Debt Securities $459.7 $0.7 $63.7
Available For Sale Securities Continuous Unrealized Loss Position Fair Value	The fair value and gross unrealized losses of available-for-sale debt securities, summarized by length of time that the securities had been in a continuous loss position, were as follows as of September 30, 2023 and December 31, 2022: September 30, 2023 December 31, 2022 Fair Gross Fair Gross (In Millions) Less than 12 months $176.1 $11.0 $231.9 $19.2 More than 12 months 263.0 58.8 198.0 44.5 Total $439.1 $69.8 $429.9 $63.7
Fair Value Of Debt Securities By Contractual Maturities	The fair value of available-for-sale debt securities, summarized by contractual maturities, as of September 30, 2023 and December 31, 2022 were as follows: 2023 2022 (In Millions) Less than 1 year $2.7 $6.8 1 year - 5 years 198.9 201.7 5 years - 10 years 118.4 107.1 10 years - 15 years 4.7 11.7 15 years - 20 years 33.1 35.0 20 years+ 95.0 97.4 Total $452.8 $459.7

Revenue Recognition Revenue Rec

Revenue Recognition Revenue Recognition (Tables)	9 Months Ended
Revenue Recognition Revenue Recognition (Tables)	Sep. 30, 2023
Disaggregation of Revenue [Table Text Block]	Entergy’s total revenues for the three months ended September 30, 2023 and 2022 were as follows: 2023 2022 (In Thousands) Utility: Residential $1,602,496 $1,570,940 Commercial 884,585 940,604 Industrial 797,982 1,109,245 Governmental 73,846 84,649 Total billed retail 3,358,909 3,705,438 Sales for resale (a) 86,505 311,479 Other electric revenues (b) 66,211 83,679 Revenues from contracts with customers 3,511,625 4,100,596 Other Utility revenues (c) 15,310 9,462 Electric revenues 3,526,935 4,110,058 Natural gas revenues 32,305 46,548 Other revenues (d) 36,282 62,009 Total operating revenues $3,595,522 $4,218,615 Entergy’s total revenues for the nine months ended September 30, 2023 and 2022 were as follows: 2023 2022 (In Thousands) Utility: Residential $3,595,378 $3,592,025 Commercial 2,291,673 2,290,893 Industrial 2,411,882 2,731,075 Governmental 204,999 209,044 Total billed retail 8,503,932 8,823,037 Sales for resale (a) 262,714 689,473 Other electric revenues (b) 358,000 420,710 Revenues from contracts with customers 9,124,646 9,933,220 Other Utility revenues (c) 70,942 90,869 Electric revenues 9,195,588 10,024,089 Natural gas revenues 130,389 166,917 Other revenues (d) 96,630 300,731 Total operating revenues $9,422,607 $10,491,737
Allowance for Doubtful Accounts	The following tables set forth a reconciliation of changes in the allowance for doubtful accounts for the nine months ended September 30, 2023 and 2022. Entergy Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of December 31, 2022 $30.9 $6.5 $7.6 $2.5 $11.9 $2.4 Provisions 29.3 5.4 12.2 3.8 3.6 4.3 Write-offs (64.9) (16.5) (25.9) (5.7) (8.6) (8.2) Recoveries 32.5 10.2 13.7 2.4 2.3 3.9 Balance as of September 30, 2023 $27.8 $5.6 $7.6 $3.0 $9.2 $2.4 Entergy Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of December 31, 2021 $68.6 $13.1 $29.2 $7.2 $13.3 $5.8 Provisions (a) 28.8 12.1 8.3 1.5 4.0 2.9 Write-offs (95.1) (27.3) (38.1) (9.8) (11.7) (8.2) Recoveries 28.4 8.4 10.5 3.2 3.8 2.5 Balance as of September 30, 2022 $30.7 $6.3 $9.9 $2.1 $9.4 $3.0 (a) Provisions include estimated incremental bad debt expenses, and revisions to those estimates, resulting from the COVID-19 pandemic of ($6.4) million for Entergy, $6.4 million for Entergy Arkansas, ($8.5) million for Entergy Louisiana, ($3.0) million for Entergy New Orleans, and ($1.3) million for Entergy Texas that have been deferred as regulatory assets. See Note 2 to the financial statements herein and in the Form 10-K for discussion of the COVID-19 orders issued by retail regulators.
Entergy Arkansas [Member]
Disaggregation of Revenue [Table Text Block]	The Utility operating companies’ total revenues for the three months ended September 30, 2023 and 2022 were as follows: 2023 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $346,454 $547,485 $257,241 $120,311 $331,005 Commercial 183,352 313,112 184,164 69,927 134,030 Industrial 194,284 393,172 58,253 9,163 143,110 Governmental 5,895 20,936 17,226 22,358 7,431 Total billed retail 729,985 1,274,705 516,884 221,759 615,576 Sales for resale (a) 73,081 95,257 17,403 13,007 3,426 Other electric revenues (b) 25,922 43,094 2,086 (1,474) (2,074) Revenues from contracts with customers 828,988 1,413,056 536,373 233,292 616,928 Other revenues (c) 2,671 8,542 2,442 1,988 (333) Electric revenues 831,659 1,421,598 538,815 235,280 616,595 Natural gas revenues — 13,269 — 19,036 — Total operating revenues $831,659 $1,434,867 $538,815 $254,316 $616,595 2022 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $323,767 $618,056 $206,708 $116,968 $305,441 Commercial 165,609 402,027 150,137 75,083 147,748 Industrial 175,304 693,445 50,931 10,973 178,592 Governmental 6,104 28,022 14,837 27,406 8,280 Total billed retail 670,784 1,741,550 422,613 230,430 640,061 Sales for resale (a) 157,008 191,664 56,162 33,158 9,149 Other electric revenues (b) 35,478 61,549 (21,997) (900) 10,895 Revenues from contracts with customers 863,270 1,994,763 456,778 262,688 660,105 Other revenues (c) 1,232 8,246 2,354 216 (549) Electric revenues 864,502 2,003,009 459,132 262,904 659,556 Natural gas revenues — 17,789 — 28,759 — Total operating revenues $864,502 $2,020,798 $459,132 $291,663 $659,556 The Utility operating companies’ total revenues for the nine months ended September 30, 2023 and 2022 were as follows: 2023 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $790,760 $1,242,378 $589,630 $252,412 $720,198 Commercial 445,279 844,655 460,836 180,091 360,812 Industrial 479,337 1,310,121 164,406 24,138 433,880 Governmental 15,500 63,417 46,080 58,052 21,950 Total billed retail 1,730,876 3,460,571 1,260,952 514,693 1,536,840 Sales for resale (a) 187,365 258,741 82,219 48,992 7,857 Other electric revenues (b) 105,446 161,033 45,926 4,611 45,011 Revenues from contracts with customers 2,023,687 3,880,345 1,389,097 568,296 1,589,708 Other revenues (c) 7,068 52,914 7,276 4,895 (1,177) Electric revenues 2,030,755 3,933,259 1,396,373 573,191 1,588,531 Natural gas revenues — 52,428 — 77,961 — Total operating revenues $2,030,755 $3,985,687 $1,396,373 $651,152 $1,588,531 2022 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $750,762 $1,372,538 $503,351 $256,110 $709,264 Commercial 406,078 949,680 379,075 179,456 376,604 Industrial 420,788 1,681,628 133,826 26,462 468,371 Governmental 15,702 68,880 39,449 62,617 22,396 Total billed retail 1,593,330 4,072,726 1,055,701 524,645 1,576,635 Sales for resale (a) 384,175 422,596 121,328 96,523 44,927 Other electric revenues (b) 136,870 185,405 29,665 17,936 54,874 Revenues from contracts with customers 2,114,375 4,680,727 1,206,694 639,104 1,676,436 Other revenues (c) 6,022 57,461 6,926 2,530 20,193 Electric revenues 2,120,397 4,738,188 1,213,620 641,634 1,696,629 Natural gas revenues — 64,367 — 102,550 — Total operating revenues $2,120,397 $4,802,555 $1,213,620 $744,184 $1,696,629 (a) Sales for resale includes day-ahead sales of energy in a market administered by an ISO. These sales represent financially binding commitments for the sale of physical energy the next day. These sales are adjusted to actual power generated and delivered in the real time market. Given the short duration of these transactions, Entergy does not consider them to be derivatives subject to fair value adjustments and includes them as part of customer revenues. (b) Other electric revenues consist primarily of transmission and ancillary services provided to participants of an ISO-administered market, unbilled revenue, and certain customer credits as directed by regulators. (c) Other Utility revenues include the equity component of carrying costs related to securitization, settlement of financial hedges, occasional sales of inventory, alternative revenue programs, provisions for revenue subject to refund, and late fees. (d) Other revenues include competitive business sales including day-ahead sales of energy in a market administered by an ISO, operation and management services fees, and amortization of a below-market power purchase agreement.
Allowance for Doubtful Accounts	The following tables set forth a reconciliation of changes in the allowance for doubtful accounts for the nine months ended September 30, 2023 and 2022. Entergy Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of December 31, 2022 $30.9 $6.5 $7.6 $2.5 $11.9 $2.4 Provisions 29.3 5.4 12.2 3.8 3.6 4.3 Write-offs (64.9) (16.5) (25.9) (5.7) (8.6) (8.2) Recoveries 32.5 10.2 13.7 2.4 2.3 3.9 Balance as of September 30, 2023 $27.8 $5.6 $7.6 $3.0 $9.2 $2.4 Entergy Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of December 31, 2021 $68.6 $13.1 $29.2 $7.2 $13.3 $5.8 Provisions (a) 28.8 12.1 8.3 1.5 4.0 2.9 Write-offs (95.1) (27.3) (38.1) (9.8) (11.7) (8.2) Recoveries 28.4 8.4 10.5 3.2 3.8 2.5 Balance as of September 30, 2022 $30.7 $6.3 $9.9 $2.1 $9.4 $3.0 (a) Provisions include estimated incremental bad debt expenses, and revisions to those estimates, resulting from the COVID-19 pandemic of ($6.4) million for Entergy, $6.4 million for Entergy Arkansas, ($8.5) million for Entergy Louisiana, ($3.0) million for Entergy New Orleans, and ($1.3) million for Entergy Texas that have been deferred as regulatory assets. See Note 2 to the financial statements herein and in the Form 10-K for discussion of the COVID-19 orders issued by retail regulators.
Entergy Louisiana [Member]
Disaggregation of Revenue [Table Text Block]	The Utility operating companies’ total revenues for the three months ended September 30, 2023 and 2022 were as follows: 2023 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $346,454 $547,485 $257,241 $120,311 $331,005 Commercial 183,352 313,112 184,164 69,927 134,030 Industrial 194,284 393,172 58,253 9,163 143,110 Governmental 5,895 20,936 17,226 22,358 7,431 Total billed retail 729,985 1,274,705 516,884 221,759 615,576 Sales for resale (a) 73,081 95,257 17,403 13,007 3,426 Other electric revenues (b) 25,922 43,094 2,086 (1,474) (2,074) Revenues from contracts with customers 828,988 1,413,056 536,373 233,292 616,928 Other revenues (c) 2,671 8,542 2,442 1,988 (333) Electric revenues 831,659 1,421,598 538,815 235,280 616,595 Natural gas revenues — 13,269 — 19,036 — Total operating revenues $831,659 $1,434,867 $538,815 $254,316 $616,595 2022 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $323,767 $618,056 $206,708 $116,968 $305,441 Commercial 165,609 402,027 150,137 75,083 147,748 Industrial 175,304 693,445 50,931 10,973 178,592 Governmental 6,104 28,022 14,837 27,406 8,280 Total billed retail 670,784 1,741,550 422,613 230,430 640,061 Sales for resale (a) 157,008 191,664 56,162 33,158 9,149 Other electric revenues (b) 35,478 61,549 (21,997) (900) 10,895 Revenues from contracts with customers 863,270 1,994,763 456,778 262,688 660,105 Other revenues (c) 1,232 8,246 2,354 216 (549) Electric revenues 864,502 2,003,009 459,132 262,904 659,556 Natural gas revenues — 17,789 — 28,759 — Total operating revenues $864,502 $2,020,798 $459,132 $291,663 $659,556 The Utility operating companies’ total revenues for the nine months ended September 30, 2023 and 2022 were as follows: 2023 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $790,760 $1,242,378 $589,630 $252,412 $720,198 Commercial 445,279 844,655 460,836 180,091 360,812 Industrial 479,337 1,310,121 164,406 24,138 433,880 Governmental 15,500 63,417 46,080 58,052 21,950 Total billed retail 1,730,876 3,460,571 1,260,952 514,693 1,536,840 Sales for resale (a) 187,365 258,741 82,219 48,992 7,857 Other electric revenues (b) 105,446 161,033 45,926 4,611 45,011 Revenues from contracts with customers 2,023,687 3,880,345 1,389,097 568,296 1,589,708 Other revenues (c) 7,068 52,914 7,276 4,895 (1,177) Electric revenues 2,030,755 3,933,259 1,396,373 573,191 1,588,531 Natural gas revenues — 52,428 — 77,961 — Total operating revenues $2,030,755 $3,985,687 $1,396,373 $651,152 $1,588,531 2022 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $750,762 $1,372,538 $503,351 $256,110 $709,264 Commercial 406,078 949,680 379,075 179,456 376,604 Industrial 420,788 1,681,628 133,826 26,462 468,371 Governmental 15,702 68,880 39,449 62,617 22,396 Total billed retail 1,593,330 4,072,726 1,055,701 524,645 1,576,635 Sales for resale (a) 384,175 422,596 121,328 96,523 44,927 Other electric revenues (b) 136,870 185,405 29,665 17,936 54,874 Revenues from contracts with customers 2,114,375 4,680,727 1,206,694 639,104 1,676,436 Other revenues (c) 6,022 57,461 6,926 2,530 20,193 Electric revenues 2,120,397 4,738,188 1,213,620 641,634 1,696,629 Natural gas revenues — 64,367 — 102,550 — Total operating revenues $2,120,397 $4,802,555 $1,213,620 $744,184 $1,696,629 (a) Sales for resale includes day-ahead sales of energy in a market administered by an ISO. These sales represent financially binding commitments for the sale of physical energy the next day. These sales are adjusted to actual power generated and delivered in the real time market. Given the short duration of these transactions, Entergy does not consider them to be derivatives subject to fair value adjustments and includes them as part of customer revenues. (b) Other electric revenues consist primarily of transmission and ancillary services provided to participants of an ISO-administered market, unbilled revenue, and certain customer credits as directed by regulators. (c) Other Utility revenues include the equity component of carrying costs related to securitization, settlement of financial hedges, occasional sales of inventory, alternative revenue programs, provisions for revenue subject to refund, and late fees. (d) Other revenues include competitive business sales including day-ahead sales of energy in a market administered by an ISO, operation and management services fees, and amortization of a below-market power purchase agreement.
Allowance for Doubtful Accounts	The following tables set forth a reconciliation of changes in the allowance for doubtful accounts for the nine months ended September 30, 2023 and 2022. Entergy Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of December 31, 2022 $30.9 $6.5 $7.6 $2.5 $11.9 $2.4 Provisions 29.3 5.4 12.2 3.8 3.6 4.3 Write-offs (64.9) (16.5) (25.9) (5.7) (8.6) (8.2) Recoveries 32.5 10.2 13.7 2.4 2.3 3.9 Balance as of September 30, 2023 $27.8 $5.6 $7.6 $3.0 $9.2 $2.4 Entergy Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of December 31, 2021 $68.6 $13.1 $29.2 $7.2 $13.3 $5.8 Provisions (a) 28.8 12.1 8.3 1.5 4.0 2.9 Write-offs (95.1) (27.3) (38.1) (9.8) (11.7) (8.2) Recoveries 28.4 8.4 10.5 3.2 3.8 2.5 Balance as of September 30, 2022 $30.7 $6.3 $9.9 $2.1 $9.4 $3.0 (a) Provisions include estimated incremental bad debt expenses, and revisions to those estimates, resulting from the COVID-19 pandemic of ($6.4) million for Entergy, $6.4 million for Entergy Arkansas, ($8.5) million for Entergy Louisiana, ($3.0) million for Entergy New Orleans, and ($1.3) million for Entergy Texas that have been deferred as regulatory assets. See Note 2 to the financial statements herein and in the Form 10-K for discussion of the COVID-19 orders issued by retail regulators.
Entergy Mississippi [Member]
Disaggregation of Revenue [Table Text Block]	The Utility operating companies’ total revenues for the three months ended September 30, 2023 and 2022 were as follows: 2023 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $346,454 $547,485 $257,241 $120,311 $331,005 Commercial 183,352 313,112 184,164 69,927 134,030 Industrial 194,284 393,172 58,253 9,163 143,110 Governmental 5,895 20,936 17,226 22,358 7,431 Total billed retail 729,985 1,274,705 516,884 221,759 615,576 Sales for resale (a) 73,081 95,257 17,403 13,007 3,426 Other electric revenues (b) 25,922 43,094 2,086 (1,474) (2,074) Revenues from contracts with customers 828,988 1,413,056 536,373 233,292 616,928 Other revenues (c) 2,671 8,542 2,442 1,988 (333) Electric revenues 831,659 1,421,598 538,815 235,280 616,595 Natural gas revenues — 13,269 — 19,036 — Total operating revenues $831,659 $1,434,867 $538,815 $254,316 $616,595 2022 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $323,767 $618,056 $206,708 $116,968 $305,441 Commercial 165,609 402,027 150,137 75,083 147,748 Industrial 175,304 693,445 50,931 10,973 178,592 Governmental 6,104 28,022 14,837 27,406 8,280 Total billed retail 670,784 1,741,550 422,613 230,430 640,061 Sales for resale (a) 157,008 191,664 56,162 33,158 9,149 Other electric revenues (b) 35,478 61,549 (21,997) (900) 10,895 Revenues from contracts with customers 863,270 1,994,763 456,778 262,688 660,105 Other revenues (c) 1,232 8,246 2,354 216 (549) Electric revenues 864,502 2,003,009 459,132 262,904 659,556 Natural gas revenues — 17,789 — 28,759 — Total operating revenues $864,502 $2,020,798 $459,132 $291,663 $659,556 The Utility operating companies’ total revenues for the nine months ended September 30, 2023 and 2022 were as follows: 2023 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $790,760 $1,242,378 $589,630 $252,412 $720,198 Commercial 445,279 844,655 460,836 180,091 360,812 Industrial 479,337 1,310,121 164,406 24,138 433,880 Governmental 15,500 63,417 46,080 58,052 21,950 Total billed retail 1,730,876 3,460,571 1,260,952 514,693 1,536,840 Sales for resale (a) 187,365 258,741 82,219 48,992 7,857 Other electric revenues (b) 105,446 161,033 45,926 4,611 45,011 Revenues from contracts with customers 2,023,687 3,880,345 1,389,097 568,296 1,589,708 Other revenues (c) 7,068 52,914 7,276 4,895 (1,177) Electric revenues 2,030,755 3,933,259 1,396,373 573,191 1,588,531 Natural gas revenues — 52,428 — 77,961 — Total operating revenues $2,030,755 $3,985,687 $1,396,373 $651,152 $1,588,531 2022 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $750,762 $1,372,538 $503,351 $256,110 $709,264 Commercial 406,078 949,680 379,075 179,456 376,604 Industrial 420,788 1,681,628 133,826 26,462 468,371 Governmental 15,702 68,880 39,449 62,617 22,396 Total billed retail 1,593,330 4,072,726 1,055,701 524,645 1,576,635 Sales for resale (a) 384,175 422,596 121,328 96,523 44,927 Other electric revenues (b) 136,870 185,405 29,665 17,936 54,874 Revenues from contracts with customers 2,114,375 4,680,727 1,206,694 639,104 1,676,436 Other revenues (c) 6,022 57,461 6,926 2,530 20,193 Electric revenues 2,120,397 4,738,188 1,213,620 641,634 1,696,629 Natural gas revenues — 64,367 — 102,550 — Total operating revenues $2,120,397 $4,802,555 $1,213,620 $744,184 $1,696,629 (a) Sales for resale includes day-ahead sales of energy in a market administered by an ISO. These sales represent financially binding commitments for the sale of physical energy the next day. These sales are adjusted to actual power generated and delivered in the real time market. Given the short duration of these transactions, Entergy does not consider them to be derivatives subject to fair value adjustments and includes them as part of customer revenues. (b) Other electric revenues consist primarily of transmission and ancillary services provided to participants of an ISO-administered market, unbilled revenue, and certain customer credits as directed by regulators. (c) Other Utility revenues include the equity component of carrying costs related to securitization, settlement of financial hedges, occasional sales of inventory, alternative revenue programs, provisions for revenue subject to refund, and late fees. (d) Other revenues include competitive business sales including day-ahead sales of energy in a market administered by an ISO, operation and management services fees, and amortization of a below-market power purchase agreement.
Allowance for Doubtful Accounts	The following tables set forth a reconciliation of changes in the allowance for doubtful accounts for the nine months ended September 30, 2023 and 2022. Entergy Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of December 31, 2022 $30.9 $6.5 $7.6 $2.5 $11.9 $2.4 Provisions 29.3 5.4 12.2 3.8 3.6 4.3 Write-offs (64.9) (16.5) (25.9) (5.7) (8.6) (8.2) Recoveries 32.5 10.2 13.7 2.4 2.3 3.9 Balance as of September 30, 2023 $27.8 $5.6 $7.6 $3.0 $9.2 $2.4 Entergy Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of December 31, 2021 $68.6 $13.1 $29.2 $7.2 $13.3 $5.8 Provisions (a) 28.8 12.1 8.3 1.5 4.0 2.9 Write-offs (95.1) (27.3) (38.1) (9.8) (11.7) (8.2) Recoveries 28.4 8.4 10.5 3.2 3.8 2.5 Balance as of September 30, 2022 $30.7 $6.3 $9.9 $2.1 $9.4 $3.0 (a) Provisions include estimated incremental bad debt expenses, and revisions to those estimates, resulting from the COVID-19 pandemic of ($6.4) million for Entergy, $6.4 million for Entergy Arkansas, ($8.5) million for Entergy Louisiana, ($3.0) million for Entergy New Orleans, and ($1.3) million for Entergy Texas that have been deferred as regulatory assets. See Note 2 to the financial statements herein and in the Form 10-K for discussion of the COVID-19 orders issued by retail regulators.
Entergy New Orleans [Member]
Disaggregation of Revenue [Table Text Block]	The Utility operating companies’ total revenues for the three months ended September 30, 2023 and 2022 were as follows: 2023 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $346,454 $547,485 $257,241 $120,311 $331,005 Commercial 183,352 313,112 184,164 69,927 134,030 Industrial 194,284 393,172 58,253 9,163 143,110 Governmental 5,895 20,936 17,226 22,358 7,431 Total billed retail 729,985 1,274,705 516,884 221,759 615,576 Sales for resale (a) 73,081 95,257 17,403 13,007 3,426 Other electric revenues (b) 25,922 43,094 2,086 (1,474) (2,074) Revenues from contracts with customers 828,988 1,413,056 536,373 233,292 616,928 Other revenues (c) 2,671 8,542 2,442 1,988 (333) Electric revenues 831,659 1,421,598 538,815 235,280 616,595 Natural gas revenues — 13,269 — 19,036 — Total operating revenues $831,659 $1,434,867 $538,815 $254,316 $616,595 2022 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $323,767 $618,056 $206,708 $116,968 $305,441 Commercial 165,609 402,027 150,137 75,083 147,748 Industrial 175,304 693,445 50,931 10,973 178,592 Governmental 6,104 28,022 14,837 27,406 8,280 Total billed retail 670,784 1,741,550 422,613 230,430 640,061 Sales for resale (a) 157,008 191,664 56,162 33,158 9,149 Other electric revenues (b) 35,478 61,549 (21,997) (900) 10,895 Revenues from contracts with customers 863,270 1,994,763 456,778 262,688 660,105 Other revenues (c) 1,232 8,246 2,354 216 (549) Electric revenues 864,502 2,003,009 459,132 262,904 659,556 Natural gas revenues — 17,789 — 28,759 — Total operating revenues $864,502 $2,020,798 $459,132 $291,663 $659,556 The Utility operating companies’ total revenues for the nine months ended September 30, 2023 and 2022 were as follows: 2023 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $790,760 $1,242,378 $589,630 $252,412 $720,198 Commercial 445,279 844,655 460,836 180,091 360,812 Industrial 479,337 1,310,121 164,406 24,138 433,880 Governmental 15,500 63,417 46,080 58,052 21,950 Total billed retail 1,730,876 3,460,571 1,260,952 514,693 1,536,840 Sales for resale (a) 187,365 258,741 82,219 48,992 7,857 Other electric revenues (b) 105,446 161,033 45,926 4,611 45,011 Revenues from contracts with customers 2,023,687 3,880,345 1,389,097 568,296 1,589,708 Other revenues (c) 7,068 52,914 7,276 4,895 (1,177) Electric revenues 2,030,755 3,933,259 1,396,373 573,191 1,588,531 Natural gas revenues — 52,428 — 77,961 — Total operating revenues $2,030,755 $3,985,687 $1,396,373 $651,152 $1,588,531 2022 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $750,762 $1,372,538 $503,351 $256,110 $709,264 Commercial 406,078 949,680 379,075 179,456 376,604 Industrial 420,788 1,681,628 133,826 26,462 468,371 Governmental 15,702 68,880 39,449 62,617 22,396 Total billed retail 1,593,330 4,072,726 1,055,701 524,645 1,576,635 Sales for resale (a) 384,175 422,596 121,328 96,523 44,927 Other electric revenues (b) 136,870 185,405 29,665 17,936 54,874 Revenues from contracts with customers 2,114,375 4,680,727 1,206,694 639,104 1,676,436 Other revenues (c) 6,022 57,461 6,926 2,530 20,193 Electric revenues 2,120,397 4,738,188 1,213,620 641,634 1,696,629 Natural gas revenues — 64,367 — 102,550 — Total operating revenues $2,120,397 $4,802,555 $1,213,620 $744,184 $1,696,629 (a) Sales for resale includes day-ahead sales of energy in a market administered by an ISO. These sales represent financially binding commitments for the sale of physical energy the next day. These sales are adjusted to actual power generated and delivered in the real time market. Given the short duration of these transactions, Entergy does not consider them to be derivatives subject to fair value adjustments and includes them as part of customer revenues. (b) Other electric revenues consist primarily of transmission and ancillary services provided to participants of an ISO-administered market, unbilled revenue, and certain customer credits as directed by regulators. (c) Other Utility revenues include the equity component of carrying costs related to securitization, settlement of financial hedges, occasional sales of inventory, alternative revenue programs, provisions for revenue subject to refund, and late fees. (d) Other revenues include competitive business sales including day-ahead sales of energy in a market administered by an ISO, operation and management services fees, and amortization of a below-market power purchase agreement.
Allowance for Doubtful Accounts	The following tables set forth a reconciliation of changes in the allowance for doubtful accounts for the nine months ended September 30, 2023 and 2022. Entergy Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of December 31, 2022 $30.9 $6.5 $7.6 $2.5 $11.9 $2.4 Provisions 29.3 5.4 12.2 3.8 3.6 4.3 Write-offs (64.9) (16.5) (25.9) (5.7) (8.6) (8.2) Recoveries 32.5 10.2 13.7 2.4 2.3 3.9 Balance as of September 30, 2023 $27.8 $5.6 $7.6 $3.0 $9.2 $2.4 Entergy Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of December 31, 2021 $68.6 $13.1 $29.2 $7.2 $13.3 $5.8 Provisions (a) 28.8 12.1 8.3 1.5 4.0 2.9 Write-offs (95.1) (27.3) (38.1) (9.8) (11.7) (8.2) Recoveries 28.4 8.4 10.5 3.2 3.8 2.5 Balance as of September 30, 2022 $30.7 $6.3 $9.9 $2.1 $9.4 $3.0 (a) Provisions include estimated incremental bad debt expenses, and revisions to those estimates, resulting from the COVID-19 pandemic of ($6.4) million for Entergy, $6.4 million for Entergy Arkansas, ($8.5) million for Entergy Louisiana, ($3.0) million for Entergy New Orleans, and ($1.3) million for Entergy Texas that have been deferred as regulatory assets. See Note 2 to the financial statements herein and in the Form 10-K for discussion of the COVID-19 orders issued by retail regulators.
Entergy Texas [Member]
Disaggregation of Revenue [Table Text Block]	The Utility operating companies’ total revenues for the three months ended September 30, 2023 and 2022 were as follows: 2023 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $346,454 $547,485 $257,241 $120,311 $331,005 Commercial 183,352 313,112 184,164 69,927 134,030 Industrial 194,284 393,172 58,253 9,163 143,110 Governmental 5,895 20,936 17,226 22,358 7,431 Total billed retail 729,985 1,274,705 516,884 221,759 615,576 Sales for resale (a) 73,081 95,257 17,403 13,007 3,426 Other electric revenues (b) 25,922 43,094 2,086 (1,474) (2,074) Revenues from contracts with customers 828,988 1,413,056 536,373 233,292 616,928 Other revenues (c) 2,671 8,542 2,442 1,988 (333) Electric revenues 831,659 1,421,598 538,815 235,280 616,595 Natural gas revenues — 13,269 — 19,036 — Total operating revenues $831,659 $1,434,867 $538,815 $254,316 $616,595 2022 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $323,767 $618,056 $206,708 $116,968 $305,441 Commercial 165,609 402,027 150,137 75,083 147,748 Industrial 175,304 693,445 50,931 10,973 178,592 Governmental 6,104 28,022 14,837 27,406 8,280 Total billed retail 670,784 1,741,550 422,613 230,430 640,061 Sales for resale (a) 157,008 191,664 56,162 33,158 9,149 Other electric revenues (b) 35,478 61,549 (21,997) (900) 10,895 Revenues from contracts with customers 863,270 1,994,763 456,778 262,688 660,105 Other revenues (c) 1,232 8,246 2,354 216 (549) Electric revenues 864,502 2,003,009 459,132 262,904 659,556 Natural gas revenues — 17,789 — 28,759 — Total operating revenues $864,502 $2,020,798 $459,132 $291,663 $659,556 The Utility operating companies’ total revenues for the nine months ended September 30, 2023 and 2022 were as follows: 2023 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $790,760 $1,242,378 $589,630 $252,412 $720,198 Commercial 445,279 844,655 460,836 180,091 360,812 Industrial 479,337 1,310,121 164,406 24,138 433,880 Governmental 15,500 63,417 46,080 58,052 21,950 Total billed retail 1,730,876 3,460,571 1,260,952 514,693 1,536,840 Sales for resale (a) 187,365 258,741 82,219 48,992 7,857 Other electric revenues (b) 105,446 161,033 45,926 4,611 45,011 Revenues from contracts with customers 2,023,687 3,880,345 1,389,097 568,296 1,589,708 Other revenues (c) 7,068 52,914 7,276 4,895 (1,177) Electric revenues 2,030,755 3,933,259 1,396,373 573,191 1,588,531 Natural gas revenues — 52,428 — 77,961 — Total operating revenues $2,030,755 $3,985,687 $1,396,373 $651,152 $1,588,531 2022 Entergy Entergy Entergy Entergy Entergy (In Thousands) Residential $750,762 $1,372,538 $503,351 $256,110 $709,264 Commercial 406,078 949,680 379,075 179,456 376,604 Industrial 420,788 1,681,628 133,826 26,462 468,371 Governmental 15,702 68,880 39,449 62,617 22,396 Total billed retail 1,593,330 4,072,726 1,055,701 524,645 1,576,635 Sales for resale (a) 384,175 422,596 121,328 96,523 44,927 Other electric revenues (b) 136,870 185,405 29,665 17,936 54,874 Revenues from contracts with customers 2,114,375 4,680,727 1,206,694 639,104 1,676,436 Other revenues (c) 6,022 57,461 6,926 2,530 20,193 Electric revenues 2,120,397 4,738,188 1,213,620 641,634 1,696,629 Natural gas revenues — 64,367 — 102,550 — Total operating revenues $2,120,397 $4,802,555 $1,213,620 $744,184 $1,696,629 (a) Sales for resale includes day-ahead sales of energy in a market administered by an ISO. These sales represent financially binding commitments for the sale of physical energy the next day. These sales are adjusted to actual power generated and delivered in the real time market. Given the short duration of these transactions, Entergy does not consider them to be derivatives subject to fair value adjustments and includes them as part of customer revenues. (b) Other electric revenues consist primarily of transmission and ancillary services provided to participants of an ISO-administered market, unbilled revenue, and certain customer credits as directed by regulators. (c) Other Utility revenues include the equity component of carrying costs related to securitization, settlement of financial hedges, occasional sales of inventory, alternative revenue programs, provisions for revenue subject to refund, and late fees. (d) Other revenues include competitive business sales including day-ahead sales of energy in a market administered by an ISO, operation and management services fees, and amortization of a below-market power purchase agreement.
Allowance for Doubtful Accounts	The following tables set forth a reconciliation of changes in the allowance for doubtful accounts for the nine months ended September 30, 2023 and 2022. Entergy Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of December 31, 2022 $30.9 $6.5 $7.6 $2.5 $11.9 $2.4 Provisions 29.3 5.4 12.2 3.8 3.6 4.3 Write-offs (64.9) (16.5) (25.9) (5.7) (8.6) (8.2) Recoveries 32.5 10.2 13.7 2.4 2.3 3.9 Balance as of September 30, 2023 $27.8 $5.6 $7.6 $3.0 $9.2 $2.4 Entergy Entergy Entergy Entergy Entergy Entergy (In Millions) Balance as of December 31, 2021 $68.6 $13.1 $29.2 $7.2 $13.3 $5.8 Provisions (a) 28.8 12.1 8.3 1.5 4.0 2.9 Write-offs (95.1) (27.3) (38.1) (9.8) (11.7) (8.2) Recoveries 28.4 8.4 10.5 3.2 3.8 2.5 Balance as of September 30, 2022 $30.7 $6.3 $9.9 $2.1 $9.4 $3.0 (a) Provisions include estimated incremental bad debt expenses, and revisions to those estimates, resulting from the COVID-19 pandemic of ($6.4) million for Entergy, $6.4 million for Entergy Arkansas, ($8.5) million for Entergy Louisiana, ($3.0) million for Entergy New Orleans, and ($1.3) million for Entergy Texas that have been deferred as regulatory assets. See Note 2 to the financial statements herein and in the Form 10-K for discussion of the COVID-19 orders issued by retail regulators.

Commitments and Contingencies C

Commitments and Contingencies Commitments and Contingencies (Narrative) (Details) - USD ($) $ in Thousands	1 Months Ended			3 Months Ended		9 Months Ended		12 Months Ended
	Jul. 31, 2023	Mar. 31, 2023	Feb. 28, 2014	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2018	Dec. 31, 2014	Dec. 31, 2013
Loss Contingencies [Line Items]
Litigation proceeds for reimbursement of spent nuclear fuel storage costs						$ 23,655	$ 32,367
Asset Impairment Charges				$ 38,078	$ (143)	38,078	(163,464)
Indian Point
Loss Contingencies [Line Items]
Litigation Settlement, Amount Awarded from Other Party	$ 59,000
Damages awarded for previously recorded operation and maintenance	15,000
Damages awarded for previously recorded taxes other than income taxes	1,000
Damages awarded for previously recorded nuclear fuel expense	6,000
Damages awarded for costs previously recorded as asset retirement obligation	$ 18,000
Entergy Arkansas [Member]
Loss Contingencies [Line Items]
Litigation proceeds for reimbursement of spent nuclear fuel storage costs						17,933	0
Litigation Settlement, Amount Awarded from Other Party								$ 21,000
Asset Impairment Charges				78,434	$ 0	$ 78,434	$ 0
Asset impairment charge for undepreciated balance in capital costs				9,500
Estimated Cost To Restore ANO To Service										$ 95,000
Proceeds From Insurance Settlement, Operating and Investing Activities									$ 50,000
Estimated Cost To Restore ANO To Service										$ 95,000
Proceeds From Insurance Settlement, Operating and Investing Activities									$ 50,000
Entergy Arkansas [Member] \| Deferred Fuel Costs
Loss Contingencies [Line Items]
Asset Impairment Charges				$ 68,900
Entergy Arkansas [Member] \| ANO
Loss Contingencies [Line Items]
Litigation Settlement, Amount Awarded from Other Party		$ 41,000
Damages awarded for previously recorded operation and maintenance		10,000
Damages awarded for previously recorded taxes other than income taxes		2,000
Damages awarded for previously capitalized nuclear fuel expense [Abstract]		8,000
Damages awarded for previously recorded materials and supplies [Abstract]		3,000
Damages awarded for previously recorded nuclear fuel expense		$ 18,000
Deferred Fuel and Purchased Energy Costs Excluded From Revised Energy Cost Rate			$ 65,900
Deferred Fuel and Purchased Energy Costs Excluded From Revised Energy Cost Rate			$ 65,900

Rate And Regulatory Matters (Na

Rate And Regulatory Matters (Narrative) (Details)		1 Months Ended																				3 Months Ended			9 Months Ended			12 Months Ended				13 Months Ended	36 Months Ended	57 Months Ended
Rate And Regulatory Matters (Narrative) (Details)	Nov. 01, 2023	Oct. 31, 2023 USD ($)	Sep. 30, 2023 USD ($)	Aug. 31, 2023 USD ($)	Jul. 31, 2023 USD ($)	Jun. 30, 2023 USD ($) $ / unit	May 31, 2023 USD ($)	Apr. 30, 2023 USD ($)	Mar. 31, 2023 USD ($) shares	Jan. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Nov. 30, 2022 USD ($)	Oct. 31, 2022 USD ($)	Sep. 30, 2022 USD ($)	Aug. 31, 2022 USD ($)	Jul. 31, 2022 USD ($)	Jun. 30, 2022 USD ($)	Apr. 30, 2022 USD ($)	Oct. 31, 2021 USD ($)	Mar. 31, 2021	Dec. 31, 1988	Sep. 30, 2023 USD ($)	Mar. 31, 2023 USD ($) shares	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)	Sep. 30, 2022 USD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 USD ($) shares	Dec. 31, 2022 USD ($)	Dec. 31, 2018 USD ($)	Jun. 30, 2024 USD ($)	Mar. 31, 2022 USD ($)	Sep. 30, 2020 USD ($)	Sep. 30, 2021 USD ($)	Jul. 31, 2020 USD ($)
Public Utilities, Property, Plant and Equipment, Construction Work in Progress			$ 2,296,265,000								$ 1,844,171,000											$ 2,296,265,000			$ 2,296,265,000	$ 1,844,171,000				$ 1,844,171,000
Proceeds from the issuance of long-term debt																									3,605,237,000		$ 5,316,693,000
Storm Reserve Escrow Account			416,274,000								401,955,000											416,274,000			416,274,000	401,955,000				401,955,000
Regulatory Assets, Noncurrent			5,690,179,000								6,036,397,000											5,690,179,000			5,690,179,000	6,036,397,000				6,036,397,000
Long-term Transition Bond, Noncurrent			278,286,000								292,760,000											278,286,000			278,286,000	292,760,000				292,760,000
Deferred Fuel Cost			188,885,000								710,401,000											188,885,000			188,885,000	710,401,000				710,401,000
Replacement Reserve Escrow			416,000,000								402,000,000											416,000,000			416,000,000	402,000,000				402,000,000
Asset Impairment Charges																						38,078,000		$ (143,000)	38,078,000		(163,464,000)
Storm Costs
Public Utilities, Approved Rate Increase (Decrease), Amount			500,000
Indian Point
Proceeds from Legal Settlements				$ 40,000,000
Litigation Settlement, Amount Awarded from Other Party					$ 59,000,000
Entergy Louisiana [Member]
Public Utilities, Property, Plant and Equipment, Construction Work in Progress			587,658,000								736,969,000											587,658,000			587,658,000	736,969,000				736,969,000
Proceeds from the issuance of long-term debt																									1,196,927,000		2,673,246,000
Total Restoration Costs For Repair and Replacement of Electrical System including carrying costs																		$ 2,640,000,000
Storm Reserve Escrow Account			303,869,000								293,406,000											303,869,000			303,869,000	293,406,000				293,406,000
Regulatory Assets, Noncurrent			1,665,315,000								2,056,179,000											1,665,315,000			1,665,315,000	2,056,179,000				2,056,179,000
Deferred Fuel Cost			26,093,000								159,183,000											26,093,000			26,093,000	159,183,000				159,183,000
Replacement Reserve Escrow			303,900,000								293,400,000											303,900,000			$ 303,900,000	293,400,000				293,400,000
LURC's percentage of annual dividends																									1%
ELL's percentage of annual dividends																							99%		99%
Proceeds from Contributed Capital																									$ 1,457,676,000		1,000,000,000
Regulatory charge recorded as a result of reduction in income tax expense																							$ 103,000,000
Regulatory charge recorded as a result of reduction in income tax expense, net of tax																							76,000,000
Reduction to income tax expense - net of provision for uncertain tax positions																							133,000,000
Reduction to income tax expense - net, offset by other tax charges																							$ 129,000,000
Entergy Louisiana [Member] \| Restoration Law Trust II (storm trust II) [Member]
LURC's beneficial interest in the storm trust, percentage									1%														1%						1%
Preferred Stock, Dividend Rate, Percentage									7.50%
Preferred Stock, Liquidation Preference, Value									$ 100														$ 100						$ 100
Class preferred non voting membership interest units acquired in wholly owned subsidiary \| shares									14,576,757.48														14,576,757.48						14,576,757.48
Entergy Louisiana [Member] \| Deferred COVID 19 Costs
Regulatory Assets			47,800,000																			47,800,000			47,800,000
Amount of long-term debt proposed to be used to generate earnings to reduce certain regulatory assets								$ 1,600,000,000
Entergy Louisiana [Member] \| Hurricanes Laura, Delta, Zeta, and Winter Storm Uri
Carrying costs associated with storm restoration costs																										3,000,000
Entergy Louisiana [Member] \| Hurricane Ida
Carrying costs associated with storm restoration costs																										57,000,000
Entergy Louisiana [Member] \| Hurricane Ida
Total Restoration Costs For Repair and Replacement of Electrical System													$ 2,640,000,000					2,540,000,000
Non-capital storm costs																		586,000,000
Deferred Storm and Property Reserve Deficiency, Noncurrent									$ 1,000,000,000									1,960,000,000					$ 1,000,000,000						$ 1,000,000,000				$ 1,000,000,000
Total Restoration Costs For Repair and Replacement of Electrical System including carrying costs																		2,600,000,000
Carrying costs associated with storm restoration costs													$ 59,100,000
Entergy Louisiana [Member] \| Hurricanes Laura, Delta, Zeta, and Winter Storm Uri
Total Restoration Costs For Repair and Replacement of Electrical System											2,570,000,000
Total Restoration Costs For Repair and Replacement of Electrical System including carrying costs																		$ 32,000,000
Carrying costs associated with storm restoration costs											59,200,000
Aggregate principal amount of system restoration bonds authorization requested										$ 1,491,000,000	1,657,000,000															1,657,000,000				1,657,000,000
aggregate principal amount of system restoration bond authorization approved									1,491,000,000														1,491,000,000						1,491,000,000
Entergy Louisiana [Member] \| Hurricanes Laura, Delta, Zeta, and Winter Storm Uri \| Storm Costs
Regulatory Assets									180,000,000														180,000,000						180,000,000
Entergy Mississippi [Member]
Public Utilities, Property, Plant and Equipment, Construction Work in Progress			249,991,000								170,191,000											249,991,000			249,991,000	170,191,000				170,191,000
Proceeds from the issuance of long-term debt																									396,853,000		249,298,000
Storm Reserve Escrow Account			34,694,000								33,549,000											34,694,000			34,694,000	33,549,000				33,549,000
Regulatory Assets, Noncurrent			555,430,000								519,460,000											555,430,000			555,430,000	519,460,000				519,460,000
Deferred Fuel Cost			0								143,211,000											0			0	143,211,000				143,211,000
Replacement Reserve Escrow			34,700,000								33,500,000											34,700,000			34,700,000	33,500,000				33,500,000
Entergy New Orleans [Member]
Public Utilities, Property, Plant and Equipment, Construction Work in Progress			31,152,000								39,607,000											31,152,000			31,152,000	39,607,000				39,607,000
Proceeds from the issuance of long-term debt																									14,630,000		0
Storm Reserve Escrow Account			77,712,000								75,000,000											77,712,000			77,712,000	75,000,000				75,000,000
Regulatory Assets, Noncurrent			193,515,000								202,112,000											193,515,000			193,515,000	202,112,000				202,112,000
Long-term Transition Bond, Noncurrent			11,806,000								17,697,000											11,806,000			11,806,000	17,697,000				17,697,000
Deferred Fuel Cost			2,128,000								10,153,000											2,128,000			2,128,000	10,153,000				10,153,000
Replacement Reserve Escrow			77,700,000								75,000,000											77,700,000			77,700,000	75,000,000				75,000,000
Entergy New Orleans [Member] \| Hurricane Ida
Total Restoration Costs For Repair and Replacement of Electrical System																	$ 170,000,000
Carrying costs associated with storm restoration costs																										9,000,000
Replacement Reserve Escrow																																			$ 39,000,000
Estimated costs included in filing for total restoration costs for repair and replacement of electrical system																	11,000,000
storm securitization costs approved for securitization allocated to Hurricane Ida														$ 125,000,000
Excess withdrawn replacement reserve escrow																																			$ 7,000,000
Storm Restoration Costs Deemed Prudently Incurred				164,100,000
Carrying costs associated with storm restoration costs deemed prudently incurred				7,500,000
Credits available to be applied to future storm costs				900,000
Storm costs deemed previously recovered through base rates				1,200,000
Entergy Texas [Member]
Public Utilities, Property, Plant and Equipment, Construction Work in Progress			784,116,000								339,139,000											784,116,000			784,116,000	339,139,000				339,139,000
Proceeds from the issuance of long-term debt																									344,966,000		606,444,000
Regulatory Assets, Noncurrent			596,679,000								578,682,000											596,679,000			596,679,000	578,682,000				578,682,000
Long-term Transition Bond, Noncurrent			266,480,000								275,064,000											266,480,000			266,480,000	275,064,000				275,064,000
Deferred Fuel Cost			160,664,000								258,115,000											160,664,000			160,664,000	258,115,000				258,115,000
Entergy Texas [Member] \| Certain receipts under affiliated PPAs
Regulatory Liabilities				21,900,000
Entergy Arkansas [Member]
Public Utilities, Property, Plant and Equipment, Construction Work in Progress			479,889,000								417,244,000											479,889,000			479,889,000	417,244,000				417,244,000
Proceeds from the issuance of long-term debt																									991,606,000		225,625,000
Regulatory Assets, Noncurrent			1,879,619,000								1,810,281,000											1,879,619,000			1,879,619,000	1,810,281,000				1,810,281,000
Deferred Fuel Cost			0								139,739,000											0			0	139,739,000				139,739,000
Litigation Settlement, Amount Awarded from Other Party																															$ 21,000,000
Asset Impairment Charges																						78,434,000		$ 0	78,434,000		0
Entergy Arkansas [Member] \| Deferred COVID 19 Costs
Regulatory Assets			39,000,000																			39,000,000			39,000,000
Entergy Arkansas [Member] \| Deferred Fuel Costs
Asset Impairment Charges																						68,900,000
Entergy Arkansas [Member] \| 2021 February Winter Storms
Deferred Fuel Cost									32,000,000														$ 32,000,000						32,000,000
System Energy [Member]
Public Utilities, Property, Plant and Equipment, Construction Work in Progress			105,468,000								102,987,000											105,468,000			105,468,000	102,987,000				102,987,000
Proceeds from the issuance of long-term debt																									662,965,000		$ 955,587,000
Regulatory Assets, Noncurrent			439,419,000								415,121,000											439,419,000			439,419,000	415,121,000				415,121,000
Potential settlement refund																	353,000,000
Additional unprotected excess ADIT related to uncertain decommissioning tax deduction											147,000,000															147,000,000				147,000,000						$ 147,000,000
Regulatory Liability related to potential settlement refund			270,000,000														588,000,000					270,000,000			$ 270,000,000
Estimated Litigation Liability																	37,000,000
Regulatory charge related to System Energy settlement																	551,000,000					40,000,000
Regulatory charge related to System Energy settlement - net of tax																	413,000,000
System Energy [Member] \| Subsequent Event [Member]
Authorized return on common equity	9.65%
Public Utilities, Approved Equity Capital Structure, Percentage	52%
Grand Gulf [Member] \| Entergy Mississippi [Member]
Long-term Contract for Purchase of Electric Power, Share of Plant Output Being Purchased																									40%
Grand Gulf [Member] \| System Energy [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage																									11.50%
Grand Gulf [Member] \| Entergy Arkansas and and Entergy Mississippi [Member]
Long-term Contract for Purchase of Electric Power, Share of Plant Output Being Purchased																									65%
Generation Cost Recovery Rider \| Entergy Texas [Member]
Public Utilities, Requested Rate Increase (Decrease), Amount															$ 92,800,000
Public Utilities, Interim Rate Increase (Decrease), Amount														$ 5,700,000
Grand Gulf Sale-leaseback Renewal Complaint \| Entergy Louisiana [Member]
Proceeds from Legal Settlements										27,800,000
Payments for Legal Settlements										18,200,000
Grand Gulf Sale-leaseback Renewal Complaint \| Entergy Mississippi [Member]
Allocated sale-leaseback annual renewal costs																									$ 5,700,000
Grand Gulf Sale-leaseback Renewal Complaint \| Entergy New Orleans [Member]
Proceeds from Legal Settlements										34,000,000
Payments for Legal Settlements										22,300,000
Grand Gulf Sale-leaseback Renewal Complaint \| Entergy Arkansas [Member]
Proceeds from Legal Settlements										41,700,000															50,000,000
Cumulative proceeds awarded from legal settlements																									142,000,000
Grand Gulf Sale-leaseback Renewal Complaint \| System Energy [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage																					11.50%
Payments for Legal Settlements										103,500,000
Disallowance of future sale-leaseback renewal costs recovery																														11,500,000
Calculated refund of sale-leaseback renewal rental costs, including interest										89,800,000
One-time accumulated deferred income tax credit																																		$ 25,200,000
Calculated net refund for excess depreciation expense										13,700,000
Grand Gulf Sale-leaseback Renewal Complaint \| System Energy [Member] \| Sale-leaseback and depreciation-related refunds due [Member]
Regulatory Assets			40,500,000																			40,500,000			40,500,000
Grand Gulf Sale-leaseback Renewal Complaint \| System Energy [Member] \| Subsequent Event [Member]
Proceeds from Legal Settlements		$ 67,800,000
Recalculated Payments for Legal Settlements		35,700,000
Waived proceed from legal settlement resulting from compliance filing		27,300,000
Unit Power Sales Agreement Complaint \| Entergy Arkansas [Member]
Proceeds from Legal Settlements										$ 41,700,000
Unit Power Sales Agreement Complaint \| System Energy [Member]
Potential settlement refund												$ 18,000,000
FERC ALJ initial decision recommended refunds																									116,000,000
Interest component of FERC ALJ initial decision recommended refunds																									147,000,000
FERC ALJ initial decision modification to cash working capital allowance							$ 36,400,000
2022 Base Rate Case \| Entergy Texas [Member]
Public Utilities, Requested Rate Increase (Decrease), Amount				54,000,000			54,000,000									$ 131,400,000
Rate case expenses to be recovered from customers through a rider							4,800,000
2022 Base Rate Case \| Entergy Texas [Member] \| 2022 Rate Case Settlement Relate Back
Regulatory Liabilities				8,900,000
2022 Base Rate Case \| Entergy Texas [Member] \| Deferred COVID 19 Costs
Public Utilities, Requested Rate Increase (Decrease), Amount				$ 3,400,000
2022 Base Rate Case \| Entergy Texas [Member] \| Other Regulatory Assets (Liabilities)
Public Utilities, Requested Rate Increase (Decrease), Amount							$ 14,500,000
2022 Base Rate Case \| Entergy Texas [Member] \| Subsequent Event [Member]
Public Utilities, Interim Rate Increase (Decrease), Amount		24,600,000
Fuel reconciliation \| Entergy Texas [Member]
Eligible fuel and purchased power expenses, net of certain revenues credited to such expenses and other adjustments																																	1,700,000,000
Deferred fuel under-recovery balance, including interest, for reconciliation period																																	103,100,000
Margins from off-system sales made during the reconciliation period					9,300,000
Deferred fuel under-recovery balance, including interest, for reconciliation period per settlement																																	$ 99,700,000
Fuel reconciliation \| Entergy Texas [Member] \| Winter Storm Uri
Proposed disallowance for fuel purchase									5,200,000
2022 Look-back Filing [Member] \| Entergy Mississippi [Member]
Regulatory Assets, Noncurrent						$ 800,000
Public Utilities, Requested Rate Increase (Decrease), Amended, Amount									19,800,000
Requested refund for true-up of demand-side management costs									1,300,000
Earned return on rate base							6.10%
2022 Look-back Filing [Member] \| Entergy Mississippi [Member] \| Formula Rate Plan Historical Year Rate Adjustment Member
Regulatory Assets, Noncurrent											$ 18,200,000															$ 18,200,000				$ 18,200,000
2022 Look-back Filing [Member] \| Entergy Mississippi [Member] \| Maximum [Member]
Public Utilities, Interim Rate Increase (Decrease), Amount								$ 27,900,000
Public Utilities, Interim Rate Increase (Decrease), Percentage								2%
2022 Look-back Filing [Member] \| Entergy Mississippi [Member] \| Subsequent Event [Member]
Public Utilities, Requested Rate Increase (Decrease), Amended, Amount																																$ 19,000,000
2023 Formula Rate Plan Filing [Member] \| Entergy Mississippi [Member]
Public Utilities, Requested Rate Increase (Decrease), Amount									$ 39,800,000
Public Utilities, Requested Return on Equity, Percentage									6.67%
Public Utilities, Approved Rate Increase (Decrease), Amount							$ 26,500,000
2023 Formula Rate Plan Filing [Member] \| Entergy Mississippi [Member] \| Natural Gas, US Regulated [Member]
Oil and Gas, Average Production Cost Per Unit \| $ / unit						4.50
2023 Formula Rate Plan Filing [Member] \| Entergy New Orleans [Member]
Public Utilities, Requested Rate Increase (Decrease), Amount					500,000			$ 25,600,000
Authorized return on common equity								9.35%
Requested reduction to formula rate plan revenues resulting from alleged errors					8,300,000
Proposed formula rate plan rate mitigation through offsets to regulatory liabilities					12,000,000
Reduction to formula rate plan revenues related to customer credits			8,900,000
2023 Formula Rate Plan Filing [Member] \| Entergy New Orleans [Member] \| Electricity [Member]
Public Utilities, Requested Rate Increase (Decrease), Amount								$ 17,400,000
Earned return on common equity								7.34%
Additional revenue increase due to previously approved amounts								$ 3,400,000
Public Utilities, Approved Rate Increase (Decrease), Amount			10,500,000
2023 Formula Rate Plan Filing [Member] \| Entergy New Orleans [Member] \| Natural Gas, US Regulated [Member]
Public Utilities, Requested Rate Increase (Decrease), Amount								$ 8,200,000
Earned return on common equity								3.52%
Public Utilities, Approved Rate Increase (Decrease), Amount			6,900,000
2023 Formula Rate Plan Filing [Member] \| Entergy Arkansas [Member]
Public Utilities, Requested Rate Increase (Decrease), Amount					130,300,000
Projected Revenue Deficiency					$ 80,500,000
Prospective return on common equity opportunity					8.11%
2023 Formula Rate Plan Filing [Member] \| Entergy Arkansas [Member] \| Maximum [Member]
Public Utilities, Requested Rate Increase (Decrease), Amount					$ 88,600,000
Annual revenue constraint per rate class percentage					4%
2023 Formula Rate Plan Filing [Member] \| Entergy Arkansas [Member] \| Subsequent Event [Member] \| Maximum [Member]
Adjusted Public Utilities Requested Rate Increase Decrease Amount Per Service Commission		$ 87,700,000
Return on Equity and Capital Structure Complaints [Member] \| System Energy [Member]
Earned return on common equity																				10.94%
Recommended adjustment to earned return on equity																				9.32%
Return on equity complaint, estimated annual rate reduction			29,000,000																			29,000,000			29,000,000
Payments for Legal Settlements																									$ 40,000,000
Return on Equity and Capital Structure Complaints [Member] \| System Energy [Member] \| Maximum [Member]
ALJ recommended equity capital structure, percentage																				48.15%
2022 Formula Rate Plan \| Entergy Arkansas [Member]
Earned return on common equity					7.29%
Projected Revenue Deficiency					$ 49,800,000
Entergy Cost Recovery Rider \| Entergy Arkansas [Member]
Energy Cost Recovery Rider Rate Per kWh																													$ 0.01639
Entergy Cost Recovery Rider \| Entergy Arkansas [Member] \| Subsequent Event [Member]
Energy Cost Recovery Rider Rate Per kWh																												$ 0.01883
Requested Energy Cost Recovery Rider Rate Per kWh																												$ 0.01883
2022 Formula Rate Plan Filing \| Entergy Louisiana [Member]
Public Utilities, Requested Rate Increase (Decrease), Amount							$ 70,700,000
Earned return on common equity							8.33%
Projected Revenue Deficiency							$ 65,900,000
Prospective return on common equity opportunity							8.38%
Distribution recovery mechanism revenue requirement							$ 6,000,000
Public Utilities, Approved Rate Increase (Decrease), Amount							85,200,000
2022 Formula Rate Plan Filing \| Entergy Louisiana [Member] \| Maximum [Member]
Public Utilities, Requested Rate Increase (Decrease), Amount							$ 4,900,000
Annual power management rider [Member] \| Entergy Mississippi [Member]
Regulatory Assets, Noncurrent						$ 4,100,000
Grid modernization rider [Member] \| Entergy Mississippi [Member]
Regulatory Assets, Noncurrent						$ 4,300,000
2023 Rate Case Entergy Louisiana \| Entergy Louisiana [Member]
Prospective return on common equity opportunity				10.50%
Projected increase in revenue requirement				$ 430,000,000
One-time customer credits				$ 17,000,000
2023 Formula Rate Plan Extention Proposal Entergy Louisiana \| Entergy Louisiana [Member]
Prospective return on common equity opportunity				10%
Projected increase in revenue requirement				$ 173,000,000
One-time customer credits				$ 17,000,000
Request for Extension and Modification of Formula Rate Plan \| Entergy New Orleans [Member] \| Subsequent Event [Member] \| Maximum [Member]
Public Utilities, Approved Equity Capital Structure, Percentage		55%
Grand Gulf Prudence Complaint [Member] \| System Energy, Entergy Services, and Entergy Operations [Member]
Loss Contingency, Damages Sought, Value			$ 1,000,000,000
System Energy Formula Rate Annual Protocols Formal Challenge \| Entergy Mississippi [Member]
Payments for Legal Settlements																	$ 235,000,000
Depreciation Amendment Proceeding [Member] \| System Energy [Member]
Reduction to depreciation expense resulting from differences in depreciation rates																						$ 41,000,000
Pension Costs Amendment Proceeding [Member] \| System Energy [Member]
Public Utilities, Requested Rate Increase (Decrease), Amount																			$ 8,900,000
Test Years 2017-2021 Formula Rate Plan Filings [Member] \| Entergy Louisiana [Member] \| Subsequent Event [Member]
One-time customer credits		$ 5,800,000
Test Years 2017-2021 Formula Rate Plan Filings [Member] \| Entergy Louisiana [Member] \| Subsequent Event [Member] \| Associated with Late Fees from 2016 Flood [Member]
Increase (Decrease) in Regulatory Assets and Liabilities		$ 6,200,000

Equity (Narrative) (Details)

Equity (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands				1 Months Ended			3 Months Ended			9 Months Ended
	Oct. 27, 2023	Jun. 28, 2023	Jun. 06, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Nov. 30, 2022	Jan. 31, 2021
Equity [Abstract]
Common stock dividend (in dollars per share)							$ 1.07		$ 1.01	$ 3.21	$ 3.03
Common Stock, Shares Authorized							499,000,000			499,000,000		499,000,000
Preferred Stock, Shares Authorized							1,000,000			1,000,000		1,000,000
Stock Issued During Period, Shares, Treasury Stock Reissued										295,304
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount							1,305,354		926,403	1,138,384	937,350
Stock Issued During Period, Shares, New Issues										0	0
Stock Issued During Period, Shares, New Issues										0	0
Equity Distribution Program
Equity [Abstract]
Forward Sale Agreement, Aggregate Compensation to Sales Agents		$ 400	$ 100	$ 1,900	$ 2,500	$ 1,700
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount										468,302	4,757,308
Forward Contract Indexed to Equity, Settlement, Cash, Amount							$ 1,126,000			$ 1,126,000
Equity Distribution Sales Agreement, Maximum Aggregate Gross Sales Price														$ 2,000,000
Common Stock [Member] \| Equity Distribution Program
Equity [Abstract]
Forward Contract Indexed to Issuer's Equity, Forward Rate Per Share		$ 101.39	$ 101.36	$ 115.46	$ 116.94	$ 108.12
Forward Contract Indexed to Equity, Settlement, Cash, Amount		$ 37,400	$ 10,500	$ 194,200	$ 250,900	$ 168,000			$ 194,200		$ 194,200		$ 853,300
Forward Contract Indexed to Issuer's Equity, Indexed Shares		365,307	102,995	1,666,172	2,124,086	1,538,010			1,666,172		1,666,172
Forward Contract Indexed to Equity, Settlement, Number of Shares		365,307	102,995	1,666,172	2,124,086	1,538,010			1,666,172		1,666,172		7,688,419
Entergy Louisiana [Member]
Equity [Abstract]
Members' Equity Attributable to Noncontrolling Interest							47,214			$ 47,214		$ 31,735
LURC's percentage of annual dividends										1%
ELL's percentage of annual dividends								99%		99%
Entergy Louisiana [Member] \| Restoration Law Trust I
Equity [Abstract]
Members' Equity Attributable to Noncontrolling Interest							32,084			$ 32,084		31,735
Entergy Arkansas [Member]
Equity [Abstract]
Members' Equity Attributable to Noncontrolling Interest							$ 23,675			$ 23,675		$ 27,825
System Energy [Member]
Equity [Abstract]
Common Stock, Shares Authorized							1,000,000			1,000,000		1,000,000
Entergy Texas [Member]
Equity [Abstract]
Common Stock, Shares Authorized							200,000,000			200,000,000		200,000,000
Subsequent Event [Member]
Equity [Abstract]
Common stock dividend (in dollars per share)	$ 1.13

Equity (Schedule Of Earnings Pe

Equity (Schedule Of Earnings Per Share, Basic And Diluted) (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Net Income Attributable to Entergy Corporation, Shares	211,459,244	203,445,773	211,420,117	203,259,373
Net Income Attributable to Entergy Corporation, $/share	$ 3.15	$ 2.76	$ 6.47	$ 4.90
Diluted earnings per share, Shares	212,238,117	204,578,013	212,195,735	204,357,916
Diluted earnings per share $/share	$ 3.14	$ 2.74	$ 6.45	$ 4.88
Net Income (Loss)	$ 666.8	$ 560.6	$ 1,368.9	$ 996.7
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1,305,354	926,403	1,138,384	937,350
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1,305,354	926,403	1,138,384	937,350
Employee Stock Option [Member]
Incremental Common Shares Attributable to Dilutive Effect of Share-based Payment Arrangements	200,000	500,000	300,000	500,000
Average Dilutive Effect Of Stock Options Per Share	$ 0	$ (0.01)	$ (0.01)	$ (0.01)
Restricted Stock Units (RSUs) [Member]
Restricted stock, Shares	500,000	600,000	500,000	500,000
Restricted stock $/share	$ (0.01)	$ (0.01)	$ (0.01)	$ (0.01)
Forward Contracts [Member]
Incremental Common Shares Attributable to Dilutive Effect of Equity Forward Agreements	0	100,000	0	100,000
Average Dilutive Effect Of Equity Forwards	$ 0	$ 0	$ 0	$ 0

Equity (Accumulated Other Compr

Equity (Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss	$ (195,453)			$ (313,370)	$ (324,038)		$ (195,453)	$ (313,370)	$ (191,754)	$ (332,528)
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax				11,905				32,197
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax				(1,237)				(13,039)
Other comprehensive income (loss)	(2,434)	$ (3,292)	$ 2,027	10,668	12,540	$ (4,050)	(3,699)	19,158
Accumulated Net Investment Gain (Loss) Attributable to Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss				0	1,223			0		7,154
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax				0				5,843
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax				(1,223)				(12,997)
Other comprehensive income (loss)				(1,223)				(7,154)
Accumulated Other Comprehensive Income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other comprehensive income (loss)	(2,434)	(3,292)	2,027	10,668	12,540	(4,050)
Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss	(195,453)	(193,019)		(312,407)	(324,274)		(195,453)	(312,407)	(191,754)	(338,647)
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax	(2,434)			11,867			(3,699)	26,240
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax				0				0
Other comprehensive income (loss)	(2,434)			11,867			(3,699)	26,240
Accumulated Net Gain (Loss) from Cash Flow Hedges Attributable to Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss				(963)	(987)			(963)		(1,035)
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax				38				114
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax				(14)				(42)
Other comprehensive income (loss)				24				72
Entergy Louisiana [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss	50,982						50,982		55,370
Other comprehensive income (loss)	(1,829)	(1,773)	(786)	295	(491)	(613)	(4,388)	(809)
Entergy Louisiana [Member] \| Accumulated Other Comprehensive Income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other comprehensive income (loss)	(1,829)	(1,773)	$ (786)	295	(491)	$ (613)
Entergy Louisiana [Member] \| Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss	50,982	$ 52,811		7,469	$ 7,174		50,982	7,469	$ 55,370	$ 8,278
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax	(1,829)			295			(4,388)	(809)
Other comprehensive income (loss)	$ (1,829)			$ 295			$ (4,388)	$ (809)

Equity (Reclassification out of

Equity (Reclassification out of Accumulated Other Comprehensive Income) (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 3,595,522			$ 4,218,615			$ 9,422,607	$ 10,491,737
Other Nonoperating Income (Expense)	(18,018)			(10,462)			(121,014)	32,720
Income taxes (benefits)	(226,997)			(184,112)			(282,818)	109,034
Consolidated net income	669,714	$ 392,014	$ 312,299	555,882	$ 164,011	$ 279,593	1,374,026	999,486
Competitive Businesses [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	36,282			62,009			96,630	300,731
Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Consolidated net income	2,434			(11,905)			3,699	(32,197)
Accumulated Net Gain (Loss) from Cash Flow Hedges Attributable to Parent [Member] \| Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other Nonoperating Income (Expense)	0			(48)			0	(145)
INCOME (LOSS) BEFORE INCOME TAXES	0			(48)			0	(145)
Income taxes (benefits)	0			10			0	31
Consolidated net income	0			(38)			0	(114)
Accumulated Net Investment Gain (Loss) Attributable to Parent [Member] \| Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income taxes (benefits)							0	3,402
Consolidated net income	0			0			0	(5,843)
Realized Investment Gains (Losses)							0	(9,245)
Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member] \| Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amortization of prior-service credit	3,396			3,837			10,191	11,511
Amortization of loss	1,700			(4,870)			4,994	(29,774)
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Gain (Loss) Due to Settlement	(1,919)			(14,339)			(10,408)	(15,666)
INCOME (LOSS) BEFORE INCOME TAXES	3,177			(15,372)			4,777	(33,929)
Income taxes (benefits)	(743)			3,505			(1,078)	7,689
Consolidated net income	2,434			(11,867)			3,699	(26,240)
Entergy Louisiana [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	1,434,867			2,020,798			3,985,687	4,802,555
Other Nonoperating Income (Expense)	(6,411)			6,835			(97,079)	59,338
Income taxes (benefits)	(103,889)			(71,453)			(61,621)	204,989
Consolidated net income	359,307	$ 263,260	$ 244,024	274,390	$ 316,659	$ 150,860	866,591	741,909
Entergy Louisiana [Member] \| Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member] \| Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amortization of prior-service credit	951			1,158			2,853	3,474
Amortization of loss	1,574			(222)			4,703	(849)
Defined Benefit Plan, Accumulated Benefit Obligation, (Increase) Decrease for Settlement and Curtailment	(22)			(1,340)			(1,551)	(1,518)
INCOME (LOSS) BEFORE INCOME TAXES	2,503			(404)			6,005	1,107
Income taxes (benefits)	(674)			109			(1,617)	(298)
Consolidated net income	$ 1,829			$ (295)			$ 4,388	$ 809

Equity (Schedule of Noncontroll

Equity (Schedule of Noncontrolling Interest) (Details) - Entergy Louisiana [Member] - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Equity [Abstract]
Schedule of noncontrolling interest	The dollar value of noncontrolling interests for Entergy Louisiana as of September 30, 2023 and December 31, 2022 is presented below: 2023 2022 (In Thousands) Entergy Louisiana Noncontrolling Interests Restoration Law Trust I (a) $32,084 $31,735 Restoration Law Trust II (b) 15,130 — Total Noncontrolling Interests $47,214 $31,735 (a) See Note 12 to the financial statements herein and Note 17 to the financial statements in the Form 10-K for discussion of Restoration Law Trust I. (b) Restoration Law Trust II (the storm trust II) was established as part of the Act 293 securitization of Entergy Louisiana’s Hurricane Ida storm restoration costs in March 2023. The storm trust II holds preferred membership interests issued by Entergy Finance Company, and Entergy Finance Company is required to make annual distributions (dividends) on the preferred membership interests. These annual dividends paid on the Entergy Finance Company preferred membership interests will be distributed 1% to the LURC and 99% to Entergy Louisiana. Entergy Louisiana, as the primary beneficiary, consolidates the storm trust II and the LURC’s 1% beneficial interest in noncontrolling interests in the consolidated financial statements for Entergy Louisiana and Entergy. See Note 2 to the financial statements herein for a discussion of the Entergy Louisiana March 2023 storm cost securitization.
Members' Equity Attributable to Noncontrolling Interest	$ 47,214	$ 31,735
Restoration Law Trust I
Members' Equity Attributable to Noncontrolling Interest	32,084	31,735
Restoration Law Trust II
Members' Equity Attributable to Noncontrolling Interest	$ 15,130	$ 0

Revolving Credit Facilities, _3

Revolving Credit Facilities, Lines Of Credit, Short-Term Borrowings, And Long-Term Debt (Narrative) (Details) $ in Thousands	1 Months Ended							9 Months Ended
	Sep. 30, 2023 USD ($)	Aug. 31, 2023 USD ($)	Jul. 31, 2023 USD ($)	May 31, 2023 USD ($)	Mar. 31, 2023 USD ($)	Jan. 31, 2023 USD ($)	Nov. 30, 2021 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Debt Instrument [Line Items]
Amount of Facility	$ 3,500,000							$ 3,500,000
Amount Drawn/ Outstanding	0							0
Letters Of Credit	3,000							3,000
Line of Credit Facility, Remaining Borrowing Capacity	$ 3,497,000							$ 3,497,000
Commercial Paper Program [Member]
Debt Instrument [Line Items]
Debt, weighted average interest rate	5.35%							5.35%
Commercial Paper program limit	$ 2,000,000							$ 2,000,000
Commercial Paper Amount Outstanding	1,351,100							1,351,100
Credit Facility [Member]
Debt Instrument [Line Items]
Amount of Facility	3,500,000							3,500,000
Amount of total borrowing capacity against which fronting commitments exist	20,000							$ 20,000
Line of credit facility, commitment fee percentage								0.225%
Line of Credit Facility, Interest Rate During Period								6.44%
Entergy Arkansas [Member]
Debt Instrument [Line Items]
Authorized Short Term Borrowings	250,000							$ 250,000
Amount of total borrowing capacity against which fronting commitments exist	5,000							5,000
Letters of Credit Outstanding, Amount	1,700							1,700
Entergy Arkansas [Member] \| 5.15% Series mortgage bonds due January 2033
Debt Instrument [Line Items]
Proceeds from Issuance of Debt						$ 425,000
Debt instrument, interest rate, stated percentage						5.15%
Entergy Arkansas [Member] \| Mortgage Bonds Three Point Zero Five Percent Series Due June Two Thousand Twenty Three
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage						3.05%
Repayments of Debt						$ 250,000
Entergy Arkansas [Member] \| 5.30% Series mortgage bonds due September 2033
Debt Instrument [Line Items]
Proceeds from Issuance of Debt		$ 300,000
Debt instrument, interest rate, stated percentage		5.30%
Entergy Louisiana [Member]
Debt Instrument [Line Items]
Authorized Short Term Borrowings	450,000							450,000
Amount of total borrowing capacity against which fronting commitments exist	15,000							15,000
Letters of Credit Outstanding, Amount	$ 900							$ 900
Entergy Louisiana [Member] \| 4.05% Series Mortgage Bonds due September 2023
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	4.05%							4.05%
Repayments of Debt	$ 325,000
Entergy Mississippi [Member]
Debt Instrument [Line Items]
Authorized Short Term Borrowings	200,000							$ 200,000
Letters of Credit Outstanding, Amount	600							600	$ 200
Non-MISO letter of credit outstanding	1,000							1,000
Entergy Mississippi [Member] \| 5.0% Series mortgage bonds due September 2033
Debt Instrument [Line Items]
Proceeds from Issuance of Debt				$ 300,000
Debt instrument, interest rate, stated percentage				5%
Entergy Mississippi [Member] \| 3.10% Series mortgage bonds due July 2023
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage				3.10%
Repayments of Debt				$ 250,000
Entergy Mississippi [Member] \| Unsecured Term Loan due December 2023
Debt Instrument [Line Items]
Repayments of Debt				50,000
Entergy Texas [Member]
Debt Instrument [Line Items]
Authorized Short Term Borrowings	200,000							200,000
Amount of total borrowing capacity against which fronting commitments exist	30,000							30,000
Letters of Credit Outstanding, Amount	500							500	2,400
Entergy Texas [Member] \| 5.80% Series mortgage bonds due September 2053
Debt Instrument [Line Items]
Proceeds from Issuance of Debt		$ 350,000
Debt instrument, interest rate, stated percentage		5.80%
System Energy [Member]
Debt Instrument [Line Items]
Authorized Short Term Borrowings	200,000							200,000
System Energy [Member] \| 6.00% Series mortgage bonds due April 2028
Debt Instrument [Line Items]
Proceeds from Issuance of Debt					$ 325,000
Debt instrument, interest rate, stated percentage					6%
System Energy [Member] \| Unsecured Term Loan due November 2023
Debt Instrument [Line Items]
Repayments of Debt					$ 50,000
System Energy [Member] \| 4.10% Series mortgage bonds due April 2023
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage					4.10%
Repayments of Debt					$ 250,000
Entergy New Orleans [Member]
Debt Instrument [Line Items]
Authorized Short Term Borrowings	150,000							150,000
Amount of total borrowing capacity against which fronting commitments exist	10,000							10,000
Letters of Credit Outstanding, Amount									200
Amount	8,279							8,279	$ 8,279
Entergy New Orleans [Member] \| Unsecured term loan due June 2024
Debt Instrument [Line Items]
Proceeds from Issuance of Debt				$ 15,000
Debt instrument, interest rate, stated percentage				6.25%
Entergy New Orleans [Member] \| Unsecured term loan due May 2023
Debt Instrument [Line Items]
Proceeds from Issuance of Debt							$ 70,000
Debt instrument, interest rate, stated percentage							2.50%
Entergy New Orleans [Member] \| 3.90% Series mortgage bond due July 2023
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage			3.90%
Repayments of Debt			$ 100,000
System Energy VIE [Member]
Debt Instrument [Line Items]
Amount Drawn/ Outstanding	29,200							$ 29,200
Line of Credit Facility, Interest Rate During Period								5.90%
Line of credit facility commitment fee as a percentage of undrawn commitment amount								0.10%
Entergy Arkansas VIE [Member]
Debt Instrument [Line Items]
Amount Drawn/ Outstanding	10,600							$ 10,600
Line of Credit Facility, Interest Rate During Period								6.03%
Line of credit facility commitment fee as a percentage of undrawn commitment amount								0.10%
Entergy Louisiana Waterford VIE [Member]
Debt Instrument [Line Items]
Amount Drawn/ Outstanding	13,900							$ 13,900
Line of Credit Facility, Interest Rate During Period								6.04%
Line of credit facility commitment fee as a percentage of undrawn commitment amount								0.10%
Entergy Louisiana River Bend VIE [Member]
Debt Instrument [Line Items]
Amount Drawn/ Outstanding	57,100							$ 57,100
Line of Credit Facility, Interest Rate During Period								6.08%
Line of credit facility commitment fee as a percentage of undrawn commitment amount								0.10%
Entergy Nuclear Vermont Yankee
Debt Instrument [Line Items]
Amount of Facility	139,000							$ 139,000
Amount Drawn/ Outstanding	$ 139,000							$ 139,000
Debt, weighted average interest rate	6.47%							6.47%
Line of credit facility commitment fee as a percentage of undrawn commitment amount								0.20%
Maximum [Member]
Debt Instrument [Line Items]
Line of credit facility, commitment fee percentage								0.375%
Consolidated debt ratio	0.65							0.65
Maximum [Member] \| Entergy Arkansas [Member]
Debt Instrument [Line Items]
Consolidated debt ratio	0.65							0.65
Consolidated debt ratio of total capitalization								70%
Maximum [Member] \| Entergy Louisiana [Member]
Debt Instrument [Line Items]
Consolidated debt ratio	0.65							0.65
Consolidated debt ratio of total capitalization								70%
Maximum [Member] \| Entergy Mississippi [Member]
Debt Instrument [Line Items]
Consolidated debt ratio	0.65							0.65
Maximum [Member] \| Entergy Texas [Member]
Debt Instrument [Line Items]
Consolidated debt ratio	0.65							0.65
Maximum [Member] \| System Energy [Member]
Debt Instrument [Line Items]
Consolidated debt ratio	0.65							0.65
Consolidated debt ratio of total capitalization								70%
Maximum [Member] \| Entergy New Orleans [Member]
Debt Instrument [Line Items]
Consolidated debt ratio	0.65							0.65
Minimum [Member]
Debt Instrument [Line Items]
Line of credit facility, commitment fee percentage								0.075%
Credit Facility Of Three Hundred Fifty Million [Member] \| Entergy Louisiana [Member]
Debt Instrument [Line Items]
Amount of Facility	$ 350,000							$ 350,000
Letters of Credit Outstanding, Amount	0							0
Amount Drawn/ Outstanding	0							$ 0
Line of Credit Facility, Interest Rate During Period								6.67%
Credit Facility Of One Hundred And Fifty Million [Member] \| Entergy Arkansas [Member]
Debt Instrument [Line Items]
Amount of Facility	150,000							$ 150,000
Letters of Credit Outstanding, Amount	0							0
Amount Drawn/ Outstanding	0							$ 0
Line of Credit Facility, Interest Rate During Period								6.54%
Credit Facility Of One Hundred And Fifty Million [Member] \| Entergy Mississippi [Member]
Debt Instrument [Line Items]
Amount of Facility	150,000							$ 150,000
Letters of Credit Outstanding, Amount	0							0
Amount Drawn/ Outstanding	0							$ 0
Line of Credit Facility, Interest Rate During Period								6.54%
Credit Facility Of One Hundred And Fifty Million [Member] \| Entergy Texas [Member]
Debt Instrument [Line Items]
Amount of Facility	150,000							$ 150,000
Letters of Credit Outstanding, Amount	1,100							1,100
Amount Drawn/ Outstanding	0							$ 0
Line of Credit Facility, Interest Rate During Period								6.67%
Credit Facility Of Twenty Five Million [Member] \| Entergy Arkansas [Member]
Debt Instrument [Line Items]
Amount of Facility	25,000							$ 25,000
Letters of Credit Outstanding, Amount	0							0
Amount Drawn/ Outstanding	0							$ 0
Line of Credit Facility, Interest Rate During Period								7.27%
Credit Facility Of Twenty Five Million [Member] \| Entergy New Orleans [Member]
Debt Instrument [Line Items]
Amount of Facility	25,000							$ 25,000
Letters of Credit Outstanding, Amount	0							0
Amount Drawn/ Outstanding	0							$ 0
Line of Credit Facility, Interest Rate During Period								7.04%
Credit Facility of Sixty Five Million [Member] \| Entergy Mississippi [Member]
Debt Instrument [Line Items]
Letters of Credit Outstanding, Amount	6,700							$ 6,700
Uncommitted Credit Facility	$ 65,000							$ 65,000

Revolving Credit Facilities, _4

Revolving Credit Facilities, Lines Of Credit, Short-Term Borrowings, And Long-Term Debt (Credit Facilities) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Amount of Facility	$ 3,500
Amount Drawn/ Outstanding	0
Entergy Arkansas [Member]
Amount of total borrowing capacity against which fronting commitments exist	5
Letters of Credit Outstanding, Amount	1.7
Entergy Arkansas [Member] \| Credit Facility Of Twenty Five Million [Member]
Amount of Facility	$ 25
Interest Rate	7.27%
Amount Drawn/ Outstanding	$ 0
Letters of Credit Outstanding, Amount	0
Entergy Arkansas [Member] \| Credit Facility Of One Hundred And Fifty Million [Member]
Amount of Facility	$ 150
Interest Rate	6.54%
Amount Drawn/ Outstanding	$ 0
Letters of Credit Outstanding, Amount	0
Entergy Louisiana [Member]
Amount of total borrowing capacity against which fronting commitments exist	15
Letters of Credit Outstanding, Amount	0.9
Entergy Louisiana [Member] \| Credit Facility Of Three Hundred Fifty Million [Member]
Amount of Facility	$ 350
Interest Rate	6.67%
Amount Drawn/ Outstanding	$ 0
Letters of Credit Outstanding, Amount	0
Entergy Mississippi [Member]
Letters of Credit Outstanding, Amount	0.6	$ 0.2
Entergy Mississippi [Member] \| Credit Facility Of One Hundred And Fifty Million [Member]
Amount of Facility	$ 150
Interest Rate	6.54%
Amount Drawn/ Outstanding	$ 0
Letters of Credit Outstanding, Amount	0
Entergy New Orleans [Member]
Amount of total borrowing capacity against which fronting commitments exist	10
Letters of Credit Outstanding, Amount		0.2
Entergy New Orleans [Member] \| Credit Facility Of Twenty Five Million [Member]
Amount of Facility	$ 25
Interest Rate	7.04%
Amount Drawn/ Outstanding	$ 0
Letters of Credit Outstanding, Amount	0
Entergy Texas [Member]
Amount of total borrowing capacity against which fronting commitments exist	30
Letters of Credit Outstanding, Amount	0.5	$ 2.4
Entergy Texas [Member] \| Credit Facility Of One Hundred And Fifty Million [Member]
Amount of Facility	$ 150
Interest Rate	6.67%
Amount Drawn/ Outstanding	$ 0
Letters of Credit Outstanding, Amount	$ 1.1

Revolving Credit Facilities, _5

Revolving Credit Facilities, Lines Of Credit, Short-Term Borrowings, And Long-Term Debt (Short-Term Borrowings And The Outstanding Short-Term Borrowings) (Details) $ in Millions	Sep. 30, 2023 USD ($)
Entergy Arkansas [Member]
Short-term borrowings and the outstanding short-term borrowings
Authorized	$ 250
Borrowings	0
Entergy Louisiana [Member]
Short-term borrowings and the outstanding short-term borrowings
Authorized	450
Borrowings	0
Entergy Mississippi [Member]
Short-term borrowings and the outstanding short-term borrowings
Authorized	200
Borrowings	24
Entergy New Orleans [Member]
Short-term borrowings and the outstanding short-term borrowings
Authorized	150
Borrowings	0
Entergy Texas [Member]
Short-term borrowings and the outstanding short-term borrowings
Authorized	200
Borrowings	0
System Energy [Member]
Short-term borrowings and the outstanding short-term borrowings
Authorized	200
Borrowings	$ 0

Revolving Credit Facilities, _6

Revolving Credit Facilities, Lines Of Credit, Short-Term Borrowings, And Long-Term Debt (Issuance Of Commercial Paper To Finance Acquisition And Ownership Of Nuclear Fuel) (Details) $ in Millions	9 Months Ended
	Sep. 30, 2023 USD ($)
Issuance of commercial paper to finance the acquisition and ownership of nuclear fuel
Amount Drawn/ Outstanding	$ 0
Entergy Arkansas VIE [Member]
Issuance of commercial paper to finance the acquisition and ownership of nuclear fuel
Amount of Facility	$ 80
Line of Credit Facility, Interest Rate During Period	6.03%
Amount Drawn/ Outstanding	$ 10.6
Line of credit facility commitment fee as a percentage of undrawn commitment amount	0.10%
System Energy VIE [Member]
Issuance of commercial paper to finance the acquisition and ownership of nuclear fuel
Amount of Facility	$ 120
Line of Credit Facility, Interest Rate During Period	5.90%
Amount Drawn/ Outstanding	$ 29.2
Line of credit facility commitment fee as a percentage of undrawn commitment amount	0.10%
Entergy Louisiana River Bend VIE [Member]
Issuance of commercial paper to finance the acquisition and ownership of nuclear fuel
Amount of Facility	$ 105
Line of Credit Facility, Interest Rate During Period	6.08%
Amount Drawn/ Outstanding	$ 57.1
Line of credit facility commitment fee as a percentage of undrawn commitment amount	0.10%
Entergy Louisiana Waterford VIE [Member]
Issuance of commercial paper to finance the acquisition and ownership of nuclear fuel
Amount of Facility	$ 105
Line of Credit Facility, Interest Rate During Period	6.04%
Amount Drawn/ Outstanding	$ 13.9
Line of credit facility commitment fee as a percentage of undrawn commitment amount	0.10%

Revolving Credit Facilities, _7

Revolving Credit Facilities, Lines Of Credit, Short-Term Borrowings, And Long-Term Debt (Notes Payable By Variable Interest Entities) (Details) $ in Millions	Sep. 30, 2023 USD ($)
Three Point One Seven Percent Series M Notes Due December Two Thousand Twenty Three [Member] \| Entergy Arkansas VIE [Member]
Notes payable by variable interest entities
Stated interest rate (percentage)	3.17%
Amount	$ 40
Three Point Two Two Percent Series I Notes Due December Two Thousand Twenty Three [Domain] \| Entergy Louisiana Waterford VIE [Member]
Notes payable by variable interest entities
Stated interest rate (percentage)	3.22%
Amount	$ 20
Two Point Fifty One Percent Series V Notes Due June 2027 \| Entergy Louisiana River Bend VIE [Member]
Notes payable by variable interest entities
Stated interest rate (percentage)	2.51%
Amount	$ 70
Two Point Zero Five Percent Series K Notes Due September 2027 \| System Energy VIE [Member]
Notes payable by variable interest entities
Stated interest rate (percentage)	2.05%
Amount	$ 90
One Point Eight Four Percent Series N Notes Due July Two Thousand Twenty Six \| Entergy Arkansas VIE [Member]
Notes payable by variable interest entities
Stated interest rate (percentage)	1.84%
Amount	$ 90
Five Point Nine Four Percent Series J Notes Due September Two Thousand Twenty Six \| Entergy Louisiana Waterford VIE [Member]
Notes payable by variable interest entities
Stated interest rate (percentage)	5.94%
Amount	$ 70

Revolving Credit Facilities, _8

Revolving Credit Facilities, Lines Of Credit, Short-Term Borrowings, And Long-Term Debt (Book Value And The Fair Value Of Long-Term Debt) (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Long-term Debt, Fair Value	$ 22,233,532	$ 22,573,837
Long-term Debt, Book Value	26,183,400	25,932,549
Entergy Arkansas [Member]
Long-term Debt, Fair Value	3,910,973	3,538,930
Long-term Debt, Book Value	4,650,501	4,166,500
Entergy Louisiana [Member]
Long-term Debt, Fair Value	8,893,051	9,444,665
Long-term Debt, Book Value	10,399,014	10,698,922
Entergy Mississippi [Member]
Long-term Debt, Fair Value	1,935,895	1,987,154
Long-term Debt, Book Value	2,329,185	2,331,096
Entergy New Orleans [Member]
Long-term Debt, Fair Value	599,005	707,872
Long-term Debt, Book Value	685,002	775,632
Entergy Texas [Member]
Long-term Debt, Fair Value	2,702,065	2,485,705
Long-term Debt, Book Value	3,233,614	2,895,913
System Energy [Member]
Long-term Debt, Fair Value	677,274	702,473
Long-term Debt, Book Value	$ 745,247	$ 777,905

Revolving Credit Facilities, _9

Revolving Credit Facilities, Lines Of Credit, Short-Term Borrowings, And Long-Term Debt Revolving Credit Facilities, Lines Of Credit, Short-Term Borrowings, And Long-Term Debt (Uncommitted Standby Letter of Credit Facilities to Support MISO Obligations) (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Entergy Arkansas [Member]
Letters of Credit Outstanding, Amount	$ 1.7
Entergy Mississippi [Member]
Letters of Credit Outstanding, Amount	0.6	$ 0.2
Non-MISO letter of credit outstanding	1
Entergy Louisiana [Member]
Letters of Credit Outstanding, Amount	0.9
Entergy New Orleans [Member]
Letters of Credit Outstanding, Amount		0.2
Entergy Texas [Member]
Letters of Credit Outstanding, Amount	0.5	$ 2.4
Credit Facility Of Twenty Five Million [Member] \| Entergy Arkansas [Member]
Uncommitted Credit Facility	$ 25
Letter of Credit Fee, Percentage	0.78%
Letters of Credit Outstanding, Amount	$ 7.8
Credit Facility of Fifteen Million [Member] \| Entergy New Orleans [Member]
Uncommitted Credit Facility	$ 15
Letter of Credit Fee, Percentage	1.625%
Letters of Credit Outstanding, Amount	$ 1
Credit Facility Of One Hundred Twenty Five Million [Member] \| Entergy Louisiana [Member]
Uncommitted Credit Facility	$ 125
Letter of Credit Fee, Percentage	0.78%
Letters of Credit Outstanding, Amount	$ 11.2
Credit Facility of Sixty Five Million [Member] \| Entergy Mississippi [Member]
Uncommitted Credit Facility	$ 65
Letter of Credit Fee, Percentage	0.78%
Letters of Credit Outstanding, Amount	$ 6.7
Credit Facility of Eighty Million \| Entergy Texas [Member]
Uncommitted Credit Facility	$ 80
Letter of Credit Fee, Percentage	1.25%
Letters of Credit Outstanding, Amount	$ 12.8

Stock Based Compensation (Narra

Stock Based Compensation (Narrative) (Details) - 2019 Omnibus Incentive Plan - USD ($) $ / shares in Units, $ in Millions		1 Months Ended	3 Months Ended	9 Months Ended
	Jan. 26, 2023	Jan. 31, 2023	Mar. 31, 2023	Sep. 30, 2023
Long Term Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock option granted (in shares)		143,212
Percent of performance measure based on relative total shareholder return	80%			80%
Percent of performance measure based on cumulative adjusted EPS metric	20%			20%
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant		143,212
Long Term Incentive Plan [Member] \| Performance measure based on relative total shareholder return [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards granted value (in dollars per share)	$ 130.65
Long Term Incentive Plan [Member] \| Performance measure based on cumulative adjusted earnings per share metric [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards granted value (in dollars per share)	108.47
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock option granted (in shares)			281,874
Weighted-average grant-date fair value of options granted (in dollars per share)			$ 20.07
Intrinsic value in the money stock options				$ 16.6
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number				2,950,625
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price				$ 97.49
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock option granted (in shares)		345,983
Restricted stock awards granted value (in dollars per share)	$ 108.47
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant		345,983

Stock-Based Compensation (Finan

Stock-Based Compensation (Financial Information For Stock Options) (Details) - Employee Stock Option [Member] - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Employee service share-based compensation, aggregate disclosures
Compensation expense included in Entergy's net income	$ 1.1	$ 0.9	$ 3.2	$ 3.2
Tax benefit recognized in Entergy's net income	0.3	0.2	0.9	0.8
Compensation cost capitalized as part of fixed assets and inventory	$ 0.5	$ 0.4	$ 1.6	$ 1.2

Stock-Based Compensation (Fin_2

Stock-Based Compensation (Financial Information For Other Equity Plans) (Details) - Other Equity Awards [Member] - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Employee service share-based compensation, aggregate disclosures
Compensation expense included in Entergy's net income	$ 9.3	$ 9.1	$ 27.1	$ 31.1
Tax benefit recognized in Entergy's net income	2.4	2.3	7	7.9
Compensation cost capitalized as part of fixed assets and inventory	$ 4.2	$ 3.9	$ 11.8	$ 12.6

Retirement And Other Postreti_3

Retirement And Other Postretirement Benefits (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Entergy Arkansas [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Defined Benefit Plan, Expected Future Employer Contributions, Remainder of Fiscal Year		$ 54,468		$ 54,468
Defined Benefit Plan, Plan Assets, Contributions by Employer				54,468
Entergy Louisiana [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Defined Benefit Plan, Expected Future Employer Contributions, Remainder of Fiscal Year		44,565		44,565
Defined Benefit Plan, Plan Assets, Contributions by Employer				44,565
Entergy Mississippi [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Defined Benefit Plan, Expected Future Employer Contributions, Remainder of Fiscal Year		21,110		21,110
Defined Benefit Plan, Plan Assets, Contributions by Employer				21,110
Entergy New Orleans [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Defined Benefit Plan, Expected Future Employer Contributions, Remainder of Fiscal Year		1,420		1,420
Defined Benefit Plan, Plan Assets, Contributions by Employer				1,420
Entergy Texas [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Defined Benefit Plan, Expected Future Employer Contributions, Remainder of Fiscal Year		5,314		5,314
Defined Benefit Plan, Plan Assets, Contributions by Employer				5,314
Difference between rate case pension amounts and actuarially determined pension amounts		39,300		39,300
System Energy [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Defined Benefit Plan, Expected Future Employer Contributions, Remainder of Fiscal Year		15,543		15,543
Defined Benefit Plan, Plan Assets, Contributions by Employer				15,543
Subsequent Event [Member] \| Entergy Arkansas [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Defined Benefit Plan, Plan Assets, Contributions by Employer	$ 0
Subsequent Event [Member] \| Entergy Louisiana [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Defined Benefit Plan, Plan Assets, Contributions by Employer	0
Subsequent Event [Member] \| Entergy Mississippi [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Defined Benefit Plan, Plan Assets, Contributions by Employer	0
Subsequent Event [Member] \| Entergy New Orleans [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Defined Benefit Plan, Plan Assets, Contributions by Employer	0
Subsequent Event [Member] \| Entergy Texas [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Defined Benefit Plan, Plan Assets, Contributions by Employer	0
Subsequent Event [Member] \| System Energy [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Defined Benefit Plan, Plan Assets, Contributions by Employer	$ 0
Non Qualified Pension Plans [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Net other postretirement benefit cost		21,800	$ 5,900	39,800	$ 23,300
Defined Benefit Plan, Plan Assets, Payment for Settlement		18,000	1,400	27,300	9,200
Non Qualified Pension Plans [Member] \| Entergy Arkansas [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Net other postretirement benefit cost		63	69	575	212
Defined Benefit Plan, Plan Assets, Payment for Settlement				379
Non Qualified Pension Plans [Member] \| Entergy Louisiana [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Net other postretirement benefit cost		24	24	76	77
Non Qualified Pension Plans [Member] \| Entergy Mississippi [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Net other postretirement benefit cost		85	80	724	241
Defined Benefit Plan, Plan Assets, Payment for Settlement				453	2
Non Qualified Pension Plans [Member] \| Entergy New Orleans [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Net other postretirement benefit cost		33	28	99	84
Non Qualified Pension Plans [Member] \| Entergy Texas [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Net other postretirement benefit cost		63	961	190	1,264
Defined Benefit Plan, Plan Assets, Payment for Settlement			886		1,000
Pension Plans Defined Benefit [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Defined Benefit Plan, Plan Assets, Contributions by Employer				267,000
Net other postretirement benefit cost		29,495	162,291	225,716	273,676
Defined Benefit Plan, Benefit Obligation, Payment for Settlement		(6,914)	(125,548)	(152,588)	(148,201)
Defined Benefit Plan, Expected Future Employer Contributions, Next Fiscal Year		267,000		267,000
Pension Plans Defined Benefit [Member] \| Entergy Arkansas [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Net other postretirement benefit cost		6,736	21,033	45,079	53,160
Defined Benefit Plan, Benefit Obligation, Payment for Settlement		(558)	(11,477)	(24,516)	(22,973)
Pension Plans Defined Benefit [Member] \| Entergy Louisiana [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Net other postretirement benefit cost		7,488	43,861	60,477	70,355
Defined Benefit Plan, Benefit Obligation, Payment for Settlement		(561)	(33,507)	(38,791)	(37,968)
Pension Plans Defined Benefit [Member] \| Entergy Mississippi [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Net other postretirement benefit cost		2,288	10,124	18,596	19,074
Defined Benefit Plan, Benefit Obligation, Payment for Settlement		(345)	(6,853)	(12,088)	(9,061)
Pension Plans Defined Benefit [Member] \| Entergy New Orleans [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Net other postretirement benefit cost		657	5,181	3,139	6,669
Defined Benefit Plan, Benefit Obligation, Payment for Settlement		(248)	(4,402)	(1,948)	(4,402)
Pension Plans Defined Benefit [Member] \| Entergy Texas [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Net other postretirement benefit cost		1,705	14,897	14,450	20,172
Defined Benefit Plan, Benefit Obligation, Payment for Settlement		(632)	(13,082)	(10,902)	(15,547)
Pension Plans Defined Benefit [Member] \| System Energy [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Net other postretirement benefit cost		1,889	7,498	10,750	15,527
Defined Benefit Plan, Benefit Obligation, Payment for Settlement		$ (228)	$ (4,593)	$ (5,518)	$ (6,616)

Retirement And Other Postreti_4

Retirement And Other Postretirement Benefits (Components Of Qualified Net Pension Cost) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Pension Plans Defined Benefit [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost - benefits earned during the period	$ 25,302	$ 33,845	$ 76,346	$ 108,482
Interest cost on projected benefit obligation	73,850	60,734	223,584	164,529
Expected return on assets	(96,775)	(100,203)	(290,660)	(306,895)
Amortization of loss	20,204	42,367	63,858	159,359
Net other postretirement benefit cost	29,495	162,291	225,716	273,676
Pension Plans Defined Benefit [Member] \| Entergy Arkansas [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost - benefits earned during the period	4,566	6,138	13,976	19,695
Interest cost on projected benefit obligation	13,813	11,866	42,010	30,944
Expected return on assets	(17,639)	(18,731)	(53,593)	(57,009)
Amortization of loss	5,438	10,283	18,170	36,557
Net other postretirement benefit cost	6,736	21,033	45,079	53,160
Pension Plans Defined Benefit [Member] \| Entergy Louisiana [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost - benefits earned during the period	6,175	8,261	18,654	26,405
Interest cost on projected benefit obligation	14,896	12,523	45,219	33,706
Expected return on assets	(18,892)	(20,586)	(56,891)	(62,779)
Amortization of loss	4,748	10,156	14,704	35,055
Net other postretirement benefit cost	7,488	43,861	60,477	70,355
Pension Plans Defined Benefit [Member] \| Entergy Mississippi [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost - benefits earned during the period	1,431	1,953	4,369	6,158
Interest cost on projected benefit obligation	3,797	3,383	11,551	8,857
Expected return on assets	(4,830)	(5,006)	(14,349)	(15,373)
Amortization of loss	1,545	2,941	4,937	10,371
Net other postretirement benefit cost	2,288	10,124	18,596	19,074
Pension Plans Defined Benefit [Member] \| Entergy New Orleans [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost - benefits earned during the period	492	690	1,470	2,194
Interest cost on projected benefit obligation	1,667	1,368	5,051	3,646
Expected return on assets	(2,206)	(2,487)	(6,783)	(7,517)
Amortization of loss	456	1,208	1,453	3,944
Net other postretirement benefit cost	657	5,181	3,139	6,669
Pension Plans Defined Benefit [Member] \| Entergy Texas [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost - benefits earned during the period	1,074	1,441	3,271	4,652
Interest cost on projected benefit obligation	3,138	2,795	9,542	7,242
Expected return on assets	(4,147)	(4,551)	(12,322)	(14,393)
Amortization of loss	1,008	2,130	3,057	7,124
Net other postretirement benefit cost	1,705	14,897	14,450	20,172
Pension Plans Defined Benefit [Member] \| System Energy [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost - benefits earned during the period	1,430	1,891	4,342	5,937
Interest cost on projected benefit obligation	3,419	2,882	10,382	7,614
Expected return on assets	(4,392)	(4,509)	(13,431)	(13,718)
Amortization of loss	1,204	2,641	3,939	9,078
Net other postretirement benefit cost	1,889	7,498	10,750	15,527
Other Postretirement [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost - benefits earned during the period	3,664	6,184	10,992	18,552
Interest cost on projected benefit obligation	10,568	6,827	31,704	20,481
Expected return on assets	(9,183)	(10,855)	(27,549)	(32,565)
Amortization of prior service cost (credit)	(5,640)	(6,388)	(16,920)	(19,164)
Amortization of loss	(2,862)	1,083	(8,586)	3,249
Net other postretirement benefit cost	(3,453)	(3,149)	(10,359)	(9,447)
Other Postretirement [Member] \| Entergy Arkansas [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost - benefits earned during the period	741	1,114	2,223	3,342
Interest cost on projected benefit obligation	2,001	1,263	6,003	3,789
Expected return on assets	(3,778)	(4,483)	(11,334)	(13,449)
Amortization of prior service cost (credit)	524	471	1,572	1,413
Amortization of loss	43	218	129	654
Net other postretirement benefit cost	(469)	(1,417)	(1,407)	(4,251)
Other Postretirement [Member] \| Entergy Louisiana [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost - benefits earned during the period	845	1,408	2,535	4,224
Interest cost on projected benefit obligation	2,233	1,443	6,699	4,329
Expected return on assets	0	0	0	0
Amortization of prior service cost (credit)	(951)	(1,158)	(2,853)	(3,474)
Amortization of loss	(1,764)	(186)	(5,292)	(558)
Net other postretirement benefit cost	363	1,507	1,089	4,521
Other Postretirement [Member] \| Entergy Mississippi [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost - benefits earned during the period	220	339	660	1,017
Interest cost on projected benefit obligation	543	350	1,629	1,050
Expected return on assets	(1,179)	(1,394)	(3,537)	(4,182)
Amortization of prior service cost (credit)	(239)	(443)	(717)	(1,329)
Amortization of loss	21	56	63	168
Net other postretirement benefit cost	(634)	(1,092)	(1,902)	(3,276)
Other Postretirement [Member] \| Entergy New Orleans [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost - benefits earned during the period	59	99	177	297
Interest cost on projected benefit obligation	290	174	870	522
Expected return on assets	(1,316)	(1,499)	(3,948)	(4,497)
Amortization of prior service cost (credit)	(229)	(229)	(687)	(687)
Amortization of loss	117	(225)	351	(675)
Net other postretirement benefit cost	(1,079)	(1,680)	(3,237)	(5,040)
Other Postretirement [Member] \| Entergy Texas [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost - benefits earned during the period	202	331	606	993
Interest cost on projected benefit obligation	649	399	1,947	1,197
Expected return on assets	(2,194)	(2,568)	(6,582)	(7,704)
Amortization of prior service cost (credit)	(1,093)	(1,093)	(3,279)	(3,279)
Amortization of loss	229	162	687	486
Net other postretirement benefit cost	(2,207)	(2,769)	(6,621)	(8,307)
Other Postretirement [Member] \| System Energy [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost - benefits earned during the period	189	310	567	930
Interest cost on projected benefit obligation	432	279	1,296	837
Expected return on assets	(634)	(791)	(1,902)	(2,373)
Amortization of prior service cost (credit)	(73)	(80)	(219)	(240)
Amortization of loss	0	30	0	90
Net other postretirement benefit cost	(86)	(252)	(258)	(756)
Non Qualified Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Net other postretirement benefit cost	21,800	5,900	39,800	23,300
Non Qualified Pension Plans [Member] \| Entergy Arkansas [Member]
Defined Benefit Plan Disclosure [Line Items]
Net other postretirement benefit cost	63	69	575	212
Non Qualified Pension Plans [Member] \| Entergy Louisiana [Member]
Defined Benefit Plan Disclosure [Line Items]
Net other postretirement benefit cost	24	24	76	77
Non Qualified Pension Plans [Member] \| Entergy Mississippi [Member]
Defined Benefit Plan Disclosure [Line Items]
Net other postretirement benefit cost	85	80	724	241
Non Qualified Pension Plans [Member] \| Entergy New Orleans [Member]
Defined Benefit Plan Disclosure [Line Items]
Net other postretirement benefit cost	33	28	99	84
Non Qualified Pension Plans [Member] \| Entergy Texas [Member]
Defined Benefit Plan Disclosure [Line Items]
Net other postretirement benefit cost	$ 63	$ 961	$ 190	$ 1,264

Retirement And Other Postreti_5

Retirement And Other Postretirement Benefits (Expected Employer Contributions) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Dec. 31, 2023	Sep. 30, 2023
Entergy Louisiana [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Defined Benefit Plan, Expected Future Employer Contributions, Remainder of Fiscal Year		$ 44,565
Defined Benefit Plan, Plan Assets, Contributions by Employer		44,565
Entergy Louisiana [Member] \| Subsequent Event [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Defined Benefit Plan, Plan Assets, Contributions by Employer	$ 0
Entergy Mississippi [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Defined Benefit Plan, Expected Future Employer Contributions, Remainder of Fiscal Year		21,110
Defined Benefit Plan, Plan Assets, Contributions by Employer		21,110
Entergy Mississippi [Member] \| Subsequent Event [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Defined Benefit Plan, Plan Assets, Contributions by Employer	0
Entergy New Orleans [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Defined Benefit Plan, Expected Future Employer Contributions, Remainder of Fiscal Year		1,420
Defined Benefit Plan, Plan Assets, Contributions by Employer		1,420
Entergy New Orleans [Member] \| Subsequent Event [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Defined Benefit Plan, Plan Assets, Contributions by Employer	0
Entergy Texas [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Defined Benefit Plan, Expected Future Employer Contributions, Remainder of Fiscal Year		5,314
Defined Benefit Plan, Plan Assets, Contributions by Employer		5,314
Entergy Texas [Member] \| Subsequent Event [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Defined Benefit Plan, Plan Assets, Contributions by Employer	0
System Energy [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Defined Benefit Plan, Expected Future Employer Contributions, Remainder of Fiscal Year		15,543
Defined Benefit Plan, Plan Assets, Contributions by Employer		15,543
System Energy [Member] \| Subsequent Event [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Defined Benefit Plan, Plan Assets, Contributions by Employer	0
Entergy Arkansas [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Defined Benefit Plan, Expected Future Employer Contributions, Remainder of Fiscal Year		54,468
Defined Benefit Plan, Plan Assets, Contributions by Employer		$ 54,468
Entergy Arkansas [Member] \| Subsequent Event [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Defined Benefit Plan, Plan Assets, Contributions by Employer	$ 0

Retirement And Other Postreti_6

Retirement And Other Postretirement Benefits (Reclassification Out Of Accumulated Other Comprehensive Income) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Defined Benefit Plan Disclosure [Line Items]
Amortization of prior service cost	$ 3,396	$ 3,837	$ 10,191	$ 11,511
Amortization of loss	1,700	(4,870)	4,994	(29,774)
Total	3,177	(15,372)	4,777	(33,929)
Recognized Net Gain (Loss) Due To Settlements, Pre Tax	(1,919)	(14,339)	(10,408)	(15,666)
Entergy Louisiana [Member]
Defined Benefit Plan Disclosure [Line Items]
Amortization of prior service cost	951	1,158	2,853	3,474
Amortization of loss	1,574	(222)	4,703	(849)
Total	2,503	(404)	6,005	1,107
Recognized Net Gain (Loss) Due To Settlements, Pre Tax	(22)	(1,340)	(1,551)	(1,518)
Pension Plans Defined Benefit [Member]
Defined Benefit Plan Disclosure [Line Items]
Amortization of prior service cost	0	0	0	0
Amortization of loss	(1,064)	(3,976)	(3,208)	(26,921)
Total	(1,554)	(18,239)	(10,654)	(41,362)
Recognized Net Gain (Loss) Due To Settlements, Pre Tax	(490)	(14,263)	(7,446)	(14,441)
Pension Plans Defined Benefit [Member] \| Entergy Louisiana [Member]
Defined Benefit Plan Disclosure [Line Items]
Amortization of prior service cost	0	0	0	0
Amortization of loss	(190)	(407)	(588)	(1,404)
Total	(212)	(1,747)	(2,139)	(2,922)
Recognized Net Gain (Loss) Due To Settlements, Pre Tax	(22)	(1,340)	(1,551)	(1,518)
Other Postretirement [Member]
Defined Benefit Plan Disclosure [Line Items]
Amortization of prior service cost	3,509	4,014	10,529	12,042
Amortization of loss	2,898	(596)	8,693	(1,788)
Total	6,407	3,418	19,222	10,254
Recognized Net Gain (Loss) Due To Settlements, Pre Tax	0	0	0	0
Other Postretirement [Member] \| Entergy Louisiana [Member]
Defined Benefit Plan Disclosure [Line Items]
Amortization of prior service cost	951	1,158	2,853	3,474
Amortization of loss	1,764	186	5,292	558
Total	2,715	1,344	8,145	4,032
Recognized Net Gain (Loss) Due To Settlements, Pre Tax	0	0	0	0
Non Qualified Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Amortization of prior service cost	(113)	(177)	(338)	(531)
Amortization of loss	(134)	(298)	(491)	(1,065)
Total	(1,676)	(551)	(3,791)	(2,821)
Recognized Net Gain (Loss) Due To Settlements, Pre Tax	(1,429)	(76)	(2,962)	(1,225)
Non Qualified Pension Plans [Member] \| Entergy Louisiana [Member]
Defined Benefit Plan Disclosure [Line Items]
Amortization of prior service cost	0	0	0	0
Amortization of loss	0	(1)	(1)	(3)
Total	0	(1)	(1)	(3)
Recognized Net Gain (Loss) Due To Settlements, Pre Tax	$ 0	$ 0	$ 0	$ 0

Business Segment Information (S

Business Segment Information (Segment Financial Information) (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Segment Financial Information
Revenue from Contract with Customer, Excluding Assessed Tax	$ 3,595,522			$ 4,218,615			$ 9,422,607	$ 10,491,737
Income taxes (benefits)	226,997			184,112			282,818	(109,034)
Consolidated net income	669,714	$ 392,014	$ 312,299	555,882	$ 164,011	$ 279,593	1,374,026	999,486
Assets	60,552,147						60,552,147		$ 58,595,191
Utility [Member]
Segment Financial Information
Revenue from Contract with Customer, Excluding Assessed Tax	3,559,240			4,156,616			9,325,977	10,191,041
Income taxes (benefits)	225,989			178,088			304,352	(118,257)
Consolidated net income	754,036			667,162			1,666,701	1,166,866
Assets	64,924,653						64,924,653		61,399,243
Corporate and Other
Segment Financial Information
Revenue from Contract with Customer, Excluding Assessed Tax	36,302			62,009			96,661	300,720
Income taxes (benefits)	1,008			6,024			(21,534)	9,223
Consolidated net income	(3,304)			(55,870)			(74,257)	(36,772)
Assets	839,217						839,217		884,442
Eliminations
Segment Financial Information
Revenue from Contract with Customer, Excluding Assessed Tax	(20)			(10)			(31)	(24)
Income taxes (benefits)	0			0			0	0
Consolidated net income	(81,018)			$ (55,410)			(218,418)	$ (130,608)
Assets	$ (5,211,723)						$ (5,211,723)		$ (3,688,494)

Risk Management and Fair Valu_3

Risk Management and Fair Values (Narrative) (Details) $ in Millions	9 Months Ended
	Sep. 30, 2023 USD ($) GWh MMBTU	Dec. 31, 2022 USD ($)
Total volume of fixed transmission rights outstanding \| GWh	100,632
Letters Of Credit	$ 3
Entergy Arkansas [Member]
Letters of Credit Outstanding, Amount	$ 1.7
Total volume of fixed transmission rights outstanding \| GWh	25,018
Entergy Louisiana [Member]
Letters of Credit Outstanding, Amount	$ 0.9
Total volume of fixed transmission rights outstanding \| GWh	42,908
Entergy Mississippi [Member]
Letters of Credit Outstanding, Amount	$ 0.6	$ 0.2
Total volume of fixed transmission rights outstanding \| GWh	12,949
Entergy New Orleans [Member]
Letters of Credit Outstanding, Amount		0.2
Total volume of fixed transmission rights outstanding \| GWh	3,960
Entergy Texas [Member]
Letters of Credit Outstanding, Amount	$ 0.5	2.4
Total volume of fixed transmission rights outstanding \| GWh	15,596
Gas Hedge Contracts [Member]
Total volume of natural gas swaps outstanding (MMBtu) \| MMBTU	16,033,600
Gas Hedge Contracts [Member] \| Entergy Louisiana [Member]
Maximum Length of Time Hedged in Cash Flow Hedge	6 months
Total volume of natural gas swaps outstanding (MMBtu) \| MMBTU	3,660,000
Gas Hedge Contracts [Member] \| Entergy Mississippi [Member]
Maximum Length of Time Hedged in Cash Flow Hedge	6 months
Total volume of natural gas swaps outstanding (MMBtu) \| MMBTU	11,256,600
Gas Hedge Contracts [Member] \| Entergy New Orleans [Member]
Maximum Length of Time Hedged in Cash Flow Hedge	6 months
Total volume of natural gas swaps outstanding (MMBtu) \| MMBTU	1,117,000
Entergy Wholesale Commodities [Member]
Cash collateral posted		8
Utility [Member]
Letters Of Credit	$ 4	$ 3

Risk Management and Fair Valu_4

Risk Management and Fair Values (Fair Values Of Derivative Instruments) (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Entergy Wholesale Commodities [Member]
Liabilities:
Cash collateral posted		$ 8
Other Deferred Debits And Other Assets [Member] \| Natural Gas Swaps [Member] \| Utility [Member] \| Not Designated As Hedging Instrument [Member]
Assets:
Derivative Asset, Fair Value, Gross Asset		3
Derivative, Collateral, Obligation to Return Cash		$ 0
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other Assets, Noncurrent
Prepayments And Other [Member] \| Natural Gas Swaps [Member] \| Utility [Member] \| Not Designated As Hedging Instrument [Member]
Assets:
Derivative Asset, Fair Value, Gross Asset	$ 1	$ 13
Derivative, Collateral, Obligation to Return Cash	$ 0	$ 0
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Prepaid Expense and Other Assets	Prepaid Expense and Other Assets
Prepayments And Other [Member] \| Fixed Transmission Rights (FTRs) [Member] \| Utility [Member] \| Not Designated As Hedging Instrument [Member]
Assets:
Derivative Asset, Fair Value, Gross Asset	$ 33	$ 21
Derivative, Collateral, Obligation to Return Cash	$ (1)	$ (2)
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Prepaid Expense and Other Assets	Prepaid Expense and Other Assets
Other Current Liabilities [Member] \| Natural Gas Swaps [Member] \| Utility [Member] \| Not Designated As Hedging Instrument [Member]
Liabilities:
Derivative Liability, Fair Value, Gross Liability	$ 7	$ 25
Derivative, Collateral, Right to Reclaim Cash	$ 0	$ 0
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Other Liabilities, Current	Other Liabilities, Current
Entergy Louisiana [Member]
Liabilities:
Letters of Credit Outstanding, Amount	$ 0.9
Entergy Louisiana [Member] \| Natural Gas Swaps [Member] \| Not Designated As Hedging Instrument [Member]
Assets:
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Prepaid Expense and Other Assets	Prepaid Expense and Other Assets
Entergy Louisiana [Member] \| Fixed Transmission Rights (FTRs) [Member] \| Not Designated As Hedging Instrument [Member]
Assets:
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Prepaid Expense and Other Assets	Prepaid Expense and Other Assets
Entergy Louisiana [Member] \| Other Deferred Debits And Other Assets [Member] \| Natural Gas Swaps [Member] \| Not Designated As Hedging Instrument [Member]
Assets:
Derivative Asset, Fair Value, Gross Asset		$ 3.4
Derivative, Collateral, Obligation to Return Cash		0
Entergy Louisiana [Member] \| Prepayments And Other [Member] \| Natural Gas Swaps [Member] \| Not Designated As Hedging Instrument [Member]
Assets:
Derivative Asset, Fair Value, Gross Asset	$ 1	13.1
Derivative, Collateral, Obligation to Return Cash	0	0
Entergy Louisiana [Member] \| Prepayments And Other [Member] \| Fixed Transmission Rights (FTRs) [Member] \| Not Designated As Hedging Instrument [Member]
Assets:
Derivative Asset, Fair Value, Gross Asset	14.7	7.7
Derivative, Collateral, Obligation to Return Cash	0	(0.4)
Entergy Mississippi [Member]
Liabilities:
Letters of Credit Outstanding, Amount	$ 0.6	$ 0.2
Entergy Mississippi [Member] \| Natural Gas Swaps [Member] \| Not Designated As Hedging Instrument [Member]
Liabilities:
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Other Liabilities, Current	Other Liabilities, Current
Entergy Mississippi [Member] \| Fixed Transmission Rights (FTRs) [Member] \| Not Designated As Hedging Instrument [Member]
Assets:
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Prepaid Expense and Other Assets	Prepaid Expense and Other Assets
Entergy Mississippi [Member] \| Prepayments And Other [Member] \| Fixed Transmission Rights (FTRs) [Member] \| Not Designated As Hedging Instrument [Member]
Assets:
Derivative Asset, Fair Value, Gross Asset	$ 1.2	$ 0.6
Derivative, Collateral, Obligation to Return Cash	0.1	0
Entergy Mississippi [Member] \| Other Current Liabilities [Member] \| Natural Gas Swaps [Member] \| Not Designated As Hedging Instrument [Member]
Liabilities:
Derivative Liability, Fair Value, Gross Liability	7.1	24
Derivative, Collateral, Right to Reclaim Cash	$ 0	0
Entergy New Orleans [Member]
Liabilities:
Letters of Credit Outstanding, Amount		$ 0.2
Entergy New Orleans [Member] \| Natural Gas Swaps [Member] \| Not Designated As Hedging Instrument [Member]
Liabilities:
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Other Liabilities, Current	Other Liabilities, Current
Entergy New Orleans [Member] \| Fixed Transmission Rights (FTRs) [Member] \| Not Designated As Hedging Instrument [Member]
Assets:
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Prepaid Expense and Other Assets	Prepaid Expense and Other Assets
Entergy New Orleans [Member] \| Prepayments And Other [Member] \| Fixed Transmission Rights (FTRs) [Member] \| Not Designated As Hedging Instrument [Member]
Assets:
Derivative Asset, Fair Value, Gross Asset	$ 1.3	$ 0.8
Derivative, Collateral, Obligation to Return Cash	0	0
Entergy New Orleans [Member] \| Other Current Liabilities [Member] \| Natural Gas Swaps [Member] \| Not Designated As Hedging Instrument [Member]
Liabilities:
Derivative Liability, Fair Value, Gross Liability	0.3	1.5
Derivative, Collateral, Right to Reclaim Cash	0	$ 0
Entergy Arkansas [Member]
Liabilities:
Letters of Credit Outstanding, Amount	$ 1.7
Entergy Arkansas [Member] \| Fixed Transmission Rights (FTRs) [Member] \| Not Designated As Hedging Instrument [Member]
Assets:
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Prepaid Expense and Other Assets	Prepaid Expense and Other Assets
Entergy Arkansas [Member] \| Prepayments And Other [Member] \| Fixed Transmission Rights (FTRs) [Member] \| Not Designated As Hedging Instrument [Member]
Assets:
Derivative Asset, Fair Value, Gross Asset	$ 11.7	$ 10.3
Derivative, Collateral, Obligation to Return Cash	(0.1)	0
Entergy Texas [Member]
Liabilities:
Letters of Credit Outstanding, Amount	$ 0.5	$ 2.4
Entergy Texas [Member] \| Fixed Transmission Rights (FTRs) [Member] \| Not Designated As Hedging Instrument [Member]
Assets:
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Prepaid Expense and Other Assets	Prepaid Expense and Other Assets
Entergy Texas [Member] \| Prepayments And Other [Member] \| Fixed Transmission Rights (FTRs) [Member] \| Not Designated As Hedging Instrument [Member]
Assets:
Derivative Asset, Fair Value, Gross Asset	$ 3.6	$ 1.2
Derivative, Collateral, Obligation to Return Cash	$ (0.3)	$ 1.1

Risk Management and Fair Valu_5

Risk Management and Fair Values (Derivative Instruments Not Designated As Hedging Instruments On The Consolidated Statements Of Income) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Fuel, Fuel Related Expenses And Gas Purchased For Resale [Member] \| Natural Gas Swaps [Member] \| Not Designated As Hedging Instrument [Member]
Effect Of Derivative Instruments Not Designated As Hedging Instruments On The Consolidated Statements Of Income [Line Items]
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Utilities Operating Expense, Fuel Used	Utilities Operating Expense, Fuel Used	Utilities Operating Expense, Fuel Used	Utilities Operating Expense, Fuel Used
Purchased Power Expense [Member] \| Fixed Transmission Rights (FTRs) [Member] \| Not Designated As Hedging Instrument [Member]
Effect Of Derivative Instruments Not Designated As Hedging Instruments On The Consolidated Statements Of Income [Line Items]
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Utilities Operating Expense, Purchased Power	Utilities Operating Expense, Purchased Power	Utilities Operating Expense, Purchased Power	Utilities Operating Expense, Purchased Power
Entergy Arkansas [Member]
Effect Of Derivative Instruments Not Designated As Hedging Instruments On The Consolidated Statements Of Income [Line Items]
Letters of Credit Outstanding, Amount	$ 1.7		$ 1.7
Entergy Arkansas [Member] \| Purchased Power Expense [Member] \| Fixed Transmission Rights (FTRs) [Member] \| Not Designated As Hedging Instrument [Member]
Effect Of Derivative Instruments Not Designated As Hedging Instruments On The Consolidated Statements Of Income [Line Items]
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Utilities Operating Expense, Purchased Power	Utilities Operating Expense, Purchased Power	Utilities Operating Expense, Purchased Power	Utilities Operating Expense, Purchased Power
Entergy Louisiana [Member]
Effect Of Derivative Instruments Not Designated As Hedging Instruments On The Consolidated Statements Of Income [Line Items]
Letters of Credit Outstanding, Amount	$ 0.9		$ 0.9
Entergy Louisiana [Member] \| Natural Gas Swaps [Member] \| Not Designated As Hedging Instrument [Member]
Effect Of Derivative Instruments Not Designated As Hedging Instruments On The Consolidated Statements Of Income [Line Items]
Derivative Asset, Noncurrent, Statement of Financial Position [Extensible Enumeration]					Other Assets, Noncurrent
Entergy Louisiana [Member] \| Fuel, Fuel Related Expenses And Gas Purchased For Resale [Member] \| Natural Gas Swaps [Member] \| Not Designated As Hedging Instrument [Member]
Effect Of Derivative Instruments Not Designated As Hedging Instruments On The Consolidated Statements Of Income [Line Items]
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Utilities Operating Expense, Fuel Used	Utilities Operating Expense, Fuel Used	Utilities Operating Expense, Fuel Used	Utilities Operating Expense, Fuel Used
Entergy Louisiana [Member] \| Purchased Power Expense [Member] \| Fixed Transmission Rights (FTRs) [Member] \| Not Designated As Hedging Instrument [Member]
Effect Of Derivative Instruments Not Designated As Hedging Instruments On The Consolidated Statements Of Income [Line Items]
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Utilities Operating Expense, Purchased Power	Utilities Operating Expense, Purchased Power	Utilities Operating Expense, Purchased Power	Utilities Operating Expense, Purchased Power
Entergy Mississippi [Member]
Effect Of Derivative Instruments Not Designated As Hedging Instruments On The Consolidated Statements Of Income [Line Items]
Letters of Credit Outstanding, Amount	$ 0.6		$ 0.6		$ 0.2
Entergy Mississippi [Member] \| Natural Gas Swaps [Member] \| Not Designated As Hedging Instrument [Member] \| Other Current Liabilities [Member]
Effect Of Derivative Instruments Not Designated As Hedging Instruments On The Consolidated Statements Of Income [Line Items]
Derivative Liability, Fair Value, Gross Liability	7.1		7.1		24
Derivative, Collateral, Right to Reclaim Cash	$ 0		$ 0		0
Entergy Mississippi [Member] \| Fuel, Fuel Related Expenses And Gas Purchased For Resale [Member] \| Natural Gas Swaps [Member] \| Not Designated As Hedging Instrument [Member]
Effect Of Derivative Instruments Not Designated As Hedging Instruments On The Consolidated Statements Of Income [Line Items]
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Utilities Operating Expense, Fuel Used	Utilities Operating Expense, Fuel Used	Utilities Operating Expense, Fuel Used	Utilities Operating Expense, Fuel Used
Entergy Mississippi [Member] \| Purchased Power Expense [Member] \| Fixed Transmission Rights (FTRs) [Member] \| Not Designated As Hedging Instrument [Member]
Effect Of Derivative Instruments Not Designated As Hedging Instruments On The Consolidated Statements Of Income [Line Items]
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Utilities Operating Expense, Purchased Power	Utilities Operating Expense, Purchased Power	Utilities Operating Expense, Purchased Power	Utilities Operating Expense, Purchased Power
Entergy New Orleans [Member]
Effect Of Derivative Instruments Not Designated As Hedging Instruments On The Consolidated Statements Of Income [Line Items]
Letters of Credit Outstanding, Amount					0.2
Entergy New Orleans [Member] \| Natural Gas Swaps [Member] \| Not Designated As Hedging Instrument [Member] \| Other Current Liabilities [Member]
Effect Of Derivative Instruments Not Designated As Hedging Instruments On The Consolidated Statements Of Income [Line Items]
Derivative Liability, Fair Value, Gross Liability	$ 0.3		$ 0.3		1.5
Derivative, Collateral, Right to Reclaim Cash	$ 0		$ 0		0
Entergy New Orleans [Member] \| Fuel, Fuel Related Expenses And Gas Purchased For Resale [Member] \| Natural Gas Swaps [Member] \| Not Designated As Hedging Instrument [Member]
Effect Of Derivative Instruments Not Designated As Hedging Instruments On The Consolidated Statements Of Income [Line Items]
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Utilities Operating Expense, Fuel Used	Utilities Operating Expense, Fuel Used	Utilities Operating Expense, Fuel Used	Utilities Operating Expense, Fuel Used
Entergy New Orleans [Member] \| Purchased Power Expense [Member] \| Fixed Transmission Rights (FTRs) [Member] \| Not Designated As Hedging Instrument [Member]
Effect Of Derivative Instruments Not Designated As Hedging Instruments On The Consolidated Statements Of Income [Line Items]
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Utilities Operating Expense, Purchased Power	Utilities Operating Expense, Purchased Power	Utilities Operating Expense, Purchased Power	Utilities Operating Expense, Purchased Power
Entergy Texas [Member]
Effect Of Derivative Instruments Not Designated As Hedging Instruments On The Consolidated Statements Of Income [Line Items]
Letters of Credit Outstanding, Amount	$ 0.5		$ 0.5		$ 2.4
Entergy Texas [Member] \| Purchased Power Expense [Member] \| Fixed Transmission Rights (FTRs) [Member] \| Not Designated As Hedging Instrument [Member]
Effect Of Derivative Instruments Not Designated As Hedging Instruments On The Consolidated Statements Of Income [Line Items]
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Utilities Operating Expense, Purchased Power	Utilities Operating Expense, Purchased Power	Utilities Operating Expense, Purchased Power	Utilities Operating Expense, Purchased Power

Risk Management and Fair Valu_6

Risk Management and Fair Values (Assets And Liabilities At Fair Value On A Recurring Basis) (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	$ 1,414,486	$ 108,874
Assets at fair value on a recurring basis
Securitization recovery trust account	18,000	13,000
Replacement Reserve Escrow	416,000	402,000
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	6,299,000	4,681,000
Gas Hedge Contracts [Member]
Liabilities at fair value on a recurring basis
Liabilities, Fair Value Disclosure on Recurring Basis	7,000	25,000
Debt Securities [Member]
Assets at fair value on a recurring basis
Decommissioning Fund Investments, Fair Value	1,660,000	1,656,000
Common trust funds valued using Net Asset Value [Domain]
Assets at fair value on a recurring basis
Decommissioning Fund Investments, Fair Value	2,741,000	2,442,000
Gas Hedge Contracts Assets [Member]
Assets at fair value on a recurring basis
Derivative Asset	1,000	16,000
Fixed Transmission Rights (FTRs) [Member]
Assets at fair value on a recurring basis
Derivative Asset	32,000	19,000
Equity Securities [Member]
Assets at fair value on a recurring basis
Decommissioning Fund Investments, Fair Value	17,000	24,000
Fair Value Inputs Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	1,414,000	109,000
Assets at fair value on a recurring basis
Securitization recovery trust account	18,000	13,000
Replacement Reserve Escrow	416,000	402,000
Equity Securities, FV-NI	17,000	24,000
Debt Securities	567,000	534,000
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	2,433,000	1,095,000
Fair Value Inputs Level 1 [Member] \| Gas Hedge Contracts [Member]
Liabilities at fair value on a recurring basis
Liabilities, Fair Value Disclosure on Recurring Basis	7,000	25,000
Fair Value Inputs Level 1 [Member] \| Gas Hedge Contracts Assets [Member]
Assets at fair value on a recurring basis
Derivative Asset	1,000	13,000
Fair Value Inputs Level 1 [Member] \| Fixed Transmission Rights (FTRs) [Member]
Assets at fair value on a recurring basis
Derivative Asset	0	0
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	0	0
Assets at fair value on a recurring basis
Securitization recovery trust account	0	0
Replacement Reserve Escrow	0	0
Equity Securities, FV-NI	0	0
Debt Securities	1,093,000	1,122,000
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	1,093,000	1,125,000
Fair Value, Inputs, Level 2 [Member] \| Gas Hedge Contracts [Member]
Liabilities at fair value on a recurring basis
Liabilities, Fair Value Disclosure on Recurring Basis	0	0
Fair Value, Inputs, Level 2 [Member] \| Gas Hedge Contracts Assets [Member]
Assets at fair value on a recurring basis
Derivative Asset	0	3,000
Fair Value, Inputs, Level 2 [Member] \| Fixed Transmission Rights (FTRs) [Member]
Assets at fair value on a recurring basis
Derivative Asset	0	0
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	0	0
Assets at fair value on a recurring basis
Securitization recovery trust account	0	0
Replacement Reserve Escrow	0	0
Equity Securities, FV-NI	0	0
Debt Securities	0	0
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	32,000	19,000
Fair Value, Inputs, Level 3 [Member] \| Gas Hedge Contracts [Member]
Liabilities at fair value on a recurring basis
Liabilities, Fair Value Disclosure on Recurring Basis	0	0
Fair Value, Inputs, Level 3 [Member] \| Gas Hedge Contracts Assets [Member]
Assets at fair value on a recurring basis
Derivative Asset	0	0
Fair Value, Inputs, Level 3 [Member] \| Fixed Transmission Rights (FTRs) [Member]
Assets at fair value on a recurring basis
Derivative Asset	32,000	19,000
Entergy New Orleans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	114,372	4,437
Assets at fair value on a recurring basis
Restricted Cash and Cash Equivalents, Current	5,672	2,235
Replacement Reserve Escrow	77,700	75,000
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	199,100	82,400
Entergy New Orleans [Member] \| Gas Hedge Contracts [Member]
Liabilities at fair value on a recurring basis
Liabilities, Fair Value Disclosure on Recurring Basis	300	1,500
Entergy New Orleans [Member] \| Fixed Transmission Rights (FTRs) [Member]
Assets at fair value on a recurring basis
Derivative Asset	1,300	800
Entergy New Orleans [Member] \| Fair Value Inputs Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	114,400	4,400
Assets at fair value on a recurring basis
Restricted Cash and Cash Equivalents, Current	5,700	2,200
Replacement Reserve Escrow	77,700	75,000
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	197,800	81,600
Entergy New Orleans [Member] \| Fair Value Inputs Level 1 [Member] \| Gas Hedge Contracts [Member]
Liabilities at fair value on a recurring basis
Liabilities, Fair Value Disclosure on Recurring Basis	300	1,500
Entergy New Orleans [Member] \| Fair Value Inputs Level 1 [Member] \| Fixed Transmission Rights (FTRs) [Member]
Assets at fair value on a recurring basis
Derivative Asset	0	0
Entergy New Orleans [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	0	0
Assets at fair value on a recurring basis
Restricted Cash and Cash Equivalents, Current	0	0
Replacement Reserve Escrow	0	0
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	0	0
Entergy New Orleans [Member] \| Fair Value, Inputs, Level 2 [Member] \| Gas Hedge Contracts [Member]
Liabilities at fair value on a recurring basis
Liabilities, Fair Value Disclosure on Recurring Basis	0	0
Entergy New Orleans [Member] \| Fair Value, Inputs, Level 2 [Member] \| Fixed Transmission Rights (FTRs) [Member]
Assets at fair value on a recurring basis
Derivative Asset	0	0
Entergy New Orleans [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	0	0
Assets at fair value on a recurring basis
Restricted Cash and Cash Equivalents, Current	0	0
Replacement Reserve Escrow	0	0
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	1,300	800
Entergy New Orleans [Member] \| Fair Value, Inputs, Level 3 [Member] \| Gas Hedge Contracts [Member]
Liabilities at fair value on a recurring basis
Liabilities, Fair Value Disclosure on Recurring Basis	0	0
Entergy New Orleans [Member] \| Fair Value, Inputs, Level 3 [Member] \| Fixed Transmission Rights (FTRs) [Member]
Assets at fair value on a recurring basis
Derivative Asset	1,300	800
Entergy Mississippi [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	10,290	16,953
Assets at fair value on a recurring basis
Replacement Reserve Escrow	34,700	33,500
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	46,100	51,100
Entergy Mississippi [Member] \| Gas Hedge Contracts [Member]
Liabilities at fair value on a recurring basis
Liabilities, Fair Value Disclosure on Recurring Basis	7,100	24,000
Entergy Mississippi [Member] \| Fixed Transmission Rights (FTRs) [Member]
Assets at fair value on a recurring basis
Derivative Asset	1,100	600
Entergy Mississippi [Member] \| Fair Value Inputs Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	10,300	17,000
Assets at fair value on a recurring basis
Replacement Reserve Escrow	34,700	33,500
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	45,000	50,500
Entergy Mississippi [Member] \| Fair Value Inputs Level 1 [Member] \| Gas Hedge Contracts [Member]
Liabilities at fair value on a recurring basis
Liabilities, Fair Value Disclosure on Recurring Basis	7,100	24,000
Entergy Mississippi [Member] \| Fair Value Inputs Level 1 [Member] \| Fixed Transmission Rights (FTRs) [Member]
Assets at fair value on a recurring basis
Derivative Asset	0	0
Entergy Mississippi [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	0	0
Assets at fair value on a recurring basis
Replacement Reserve Escrow	0	0
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	0	0
Entergy Mississippi [Member] \| Fair Value, Inputs, Level 2 [Member] \| Gas Hedge Contracts [Member]
Liabilities at fair value on a recurring basis
Liabilities, Fair Value Disclosure on Recurring Basis	0	0
Entergy Mississippi [Member] \| Fair Value, Inputs, Level 2 [Member] \| Fixed Transmission Rights (FTRs) [Member]
Assets at fair value on a recurring basis
Derivative Asset	0	0
Entergy Mississippi [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	0	0
Assets at fair value on a recurring basis
Replacement Reserve Escrow	0	0
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	1,100	600
Entergy Mississippi [Member] \| Fair Value, Inputs, Level 3 [Member] \| Gas Hedge Contracts [Member]
Liabilities at fair value on a recurring basis
Liabilities, Fair Value Disclosure on Recurring Basis	0	0
Entergy Mississippi [Member] \| Fair Value, Inputs, Level 3 [Member] \| Fixed Transmission Rights (FTRs) [Member]
Assets at fair value on a recurring basis
Derivative Asset	1,100	600
Entergy Louisiana [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	765,759	6,295
Assets at fair value on a recurring basis
Replacement Reserve Escrow	303,900	293,400
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	2,998,300	2,102,600
Entergy Louisiana [Member] \| Debt Securities [Member]
Assets at fair value on a recurring basis
Decommissioning Fund Investments, Fair Value	736,800	725,100
Entergy Louisiana [Member] \| Common trust funds valued using Net Asset Value [Domain]
Assets at fair value on a recurring basis
Decommissioning Fund Investments, Fair Value	1,165,500	1,037,200
Entergy Louisiana [Member] \| Gas Hedge Contracts Assets [Member]
Assets at fair value on a recurring basis
Derivative Asset	1,000	16,500
Entergy Louisiana [Member] \| Fixed Transmission Rights (FTRs) [Member]
Assets at fair value on a recurring basis
Derivative Asset	14,700	7,300
Entergy Louisiana [Member] \| Equity Securities [Member]
Assets at fair value on a recurring basis
Decommissioning Fund Investments, Fair Value	10,600	16,800
Entergy Louisiana [Member] \| Fair Value Inputs Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	765,800	6,300
Assets at fair value on a recurring basis
Replacement Reserve Escrow	303,900	293,400
Equity Securities, FV-NI	10,600	16,800
Debt Securities	243,300	209,400
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	1,324,600	539,000
Entergy Louisiana [Member] \| Fair Value Inputs Level 1 [Member] \| Gas Hedge Contracts Assets [Member]
Assets at fair value on a recurring basis
Derivative Asset	1,000	13,100
Entergy Louisiana [Member] \| Fair Value Inputs Level 1 [Member] \| Fixed Transmission Rights (FTRs) [Member]
Assets at fair value on a recurring basis
Derivative Asset	0	0
Entergy Louisiana [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	0	0
Assets at fair value on a recurring basis
Replacement Reserve Escrow	0	0
Equity Securities, FV-NI	0	0
Debt Securities	493,500	515,700
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	493,500	519,100
Entergy Louisiana [Member] \| Fair Value, Inputs, Level 2 [Member] \| Gas Hedge Contracts Assets [Member]
Assets at fair value on a recurring basis
Derivative Asset	0	3,400
Entergy Louisiana [Member] \| Fair Value, Inputs, Level 2 [Member] \| Fixed Transmission Rights (FTRs) [Member]
Assets at fair value on a recurring basis
Derivative Asset	0	0
Entergy Louisiana [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	0	0
Assets at fair value on a recurring basis
Replacement Reserve Escrow	0	0
Equity Securities, FV-NI	0	0
Debt Securities	0	0
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	14,700	7,300
Entergy Louisiana [Member] \| Fair Value, Inputs, Level 3 [Member] \| Gas Hedge Contracts Assets [Member]
Assets at fair value on a recurring basis
Derivative Asset	0	0
Entergy Louisiana [Member] \| Fair Value, Inputs, Level 3 [Member] \| Fixed Transmission Rights (FTRs) [Member]
Assets at fair value on a recurring basis
Derivative Asset	14,700	7,300
Entergy Arkansas [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	110,262	3,367
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	1,407,500	1,213,600
Entergy Arkansas [Member] \| Debt Securities [Member]
Assets at fair value on a recurring basis
Decommissioning Fund Investments, Fair Value	470,900	470,700
Entergy Arkansas [Member] \| Common trust funds valued using Net Asset Value [Domain]
Assets at fair value on a recurring basis
Decommissioning Fund Investments, Fair Value	812,300	724,700
Entergy Arkansas [Member] \| Fixed Transmission Rights (FTRs) [Member]
Assets at fair value on a recurring basis
Derivative Asset	11,600	10,300
Entergy Arkansas [Member] \| Equity Securities [Member]
Assets at fair value on a recurring basis
Decommissioning Fund Investments, Fair Value	2,400	4,500
Entergy Arkansas [Member] \| Fair Value Inputs Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	110,300	3,400
Assets at fair value on a recurring basis
Equity Securities, FV-NI	2,400	4,500
Debt Securities	128,800	126,800
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	241,500	134,700
Entergy Arkansas [Member] \| Fair Value Inputs Level 1 [Member] \| Fixed Transmission Rights (FTRs) [Member]
Assets at fair value on a recurring basis
Derivative Asset	0	0
Entergy Arkansas [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	0	0
Assets at fair value on a recurring basis
Equity Securities, FV-NI	0	0
Debt Securities	342,100	343,900
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	342,100	343,900
Entergy Arkansas [Member] \| Fair Value, Inputs, Level 2 [Member] \| Fixed Transmission Rights (FTRs) [Member]
Assets at fair value on a recurring basis
Derivative Asset	0	0
Entergy Arkansas [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	0	0
Assets at fair value on a recurring basis
Equity Securities, FV-NI	0	0
Debt Securities	0	0
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	11,600	10,300
Entergy Arkansas [Member] \| Fair Value, Inputs, Level 3 [Member] \| Fixed Transmission Rights (FTRs) [Member]
Assets at fair value on a recurring basis
Derivative Asset	11,600	10,300
Entergy Texas [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	249,561	2,997
Assets at fair value on a recurring basis
Restricted Cash and Cash Equivalents, Current	12,281	10,879
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	265,200	14,000
Entergy Texas [Member] \| Fixed Transmission Rights (FTRs) [Member]
Assets at fair value on a recurring basis
Derivative Asset	3,300	100
Entergy Texas [Member] \| Fair Value Inputs Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	249,600	3,000
Assets at fair value on a recurring basis
Restricted Cash and Cash Equivalents, Current	12,300	10,900
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	261,900	13,900
Entergy Texas [Member] \| Fair Value Inputs Level 1 [Member] \| Fixed Transmission Rights (FTRs) [Member]
Assets at fair value on a recurring basis
Derivative Asset	0	0
Entergy Texas [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	0	0
Assets at fair value on a recurring basis
Restricted Cash and Cash Equivalents, Current	0	0
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	0	0
Entergy Texas [Member] \| Fair Value, Inputs, Level 2 [Member] \| Fixed Transmission Rights (FTRs) [Member]
Assets at fair value on a recurring basis
Derivative Asset	0	0
Entergy Texas [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	0	0
Assets at fair value on a recurring basis
Restricted Cash and Cash Equivalents, Current	0	0
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	3,300	100
Entergy Texas [Member] \| Fair Value, Inputs, Level 3 [Member] \| Fixed Transmission Rights (FTRs) [Member]
Assets at fair value on a recurring basis
Derivative Asset	3,300	100
System Energy [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	94,502	2,862
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	1,313,700	1,145,800
System Energy [Member] \| Debt Securities [Member]
Assets at fair value on a recurring basis
Decommissioning Fund Investments, Fair Value	452,800	459,700
System Energy [Member] \| Common trust funds valued using Net Asset Value [Domain]
Assets at fair value on a recurring basis
Decommissioning Fund Investments, Fair Value	762,300	680,400
System Energy [Member] \| Equity Securities [Member]
Assets at fair value on a recurring basis
Decommissioning Fund Investments, Fair Value	4,100	2,800
System Energy [Member] \| Fair Value Inputs Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	94,500	2,900
Assets at fair value on a recurring basis
Equity Securities, FV-NI	4,100	2,800
Debt Securities	195,500	197,500
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	294,100	203,200
System Energy [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	0	0
Assets at fair value on a recurring basis
Equity Securities, FV-NI	0	0
Debt Securities	257,300	262,200
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	257,300	262,200
System Energy [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash Equivalents, at Carrying Value	0	0
Assets at fair value on a recurring basis
Equity Securities, FV-NI	0	0
Debt Securities	0	0
Liabilities at fair value on a recurring basis
Assets, Fair Value Disclosure	$ 0	$ 0

Risk Management and Fair Valu_7

Risk Management and Fair Values (Reconciliation Of Changes In The Net Assets (Liabilities) For The Fair Value Of Derivatives Classified As Level 3 In The Fair Value Hierarchy) (Details) - Fixed Transmission Rights (FTRs) [Member] - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value	$ 32	$ 21	$ 32	$ 21	$ 40	$ 19	$ 12	$ 4
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included as Regulatory Liability/Asset	40	39	67	91
Issuance of Financial Transmission Rights			42	16
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements	(48)	(30)	(96)	(90)
Entergy Arkansas [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value	11.6	9.6	11.6	9.6	19.6	10.3	4.4	2.3
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings				37.7
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included as Regulatory Liability/Asset	2.2	17.6	(1.1)
Issuance of Financial Transmission Rights			20.6	5.4
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements	(10.2)	(12.4)	(18.2)	(35.8)
Entergy Louisiana [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value	14.7	9.4	14.7	9.4	16.7	7.3	4.7	0.6
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings				39.2
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included as Regulatory Liability/Asset	16.3	14.9	36
Issuance of Financial Transmission Rights			18.1	5.3
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements	(18.3)	(10.2)	(46.7)	(35.7)
Entergy Mississippi [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value	1.1	1.5	1.1	1.5	1.2	0.6	0.5	0.3
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings				8.4
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included as Regulatory Liability/Asset	6.5	5.8	10.2
Issuance of Financial Transmission Rights			1.4	0.8
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements	(6.6)	(4.8)	(11.1)	(8)
Entergy New Orleans [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value	1.3	1.1	1.3	1.1	1.5	0.8	0.6	0.1
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings				3.2
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included as Regulatory Liability/Asset	2.2	1.1	3.9
Issuance of Financial Transmission Rights			1.4	0.8
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements	(2.4)	(0.6)	(4.8)	(3)
Entergy Texas [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value	3.3		3.3		$ 1.2	$ 0.1	$ 1.5	$ 0.8
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings				2.1
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included as Regulatory Liability/Asset	12.5	0.4	17.5
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability Value		(0.4)		(0.4)
Issuance of Financial Transmission Rights			0.2	3.9
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements	$ (10.4)	$ (2.3)	$ (14.5)	$ (7.2)

Risk Management and Fair Valu_8

Risk Management and Fair Values (Schedules Of Valuation Techniques) (Details) - Gas Hedge Contracts [Member]	9 Months Ended
	Sep. 30, 2023
Entergy Louisiana [Member]
Maximum Length of Time Hedged in Cash Flow Hedge	6 months
Entergy Mississippi [Member]
Maximum Length of Time Hedged in Cash Flow Hedge	6 months
Entergy New Orleans [Member]
Maximum Length of Time Hedged in Cash Flow Hedge	6 months

Decommissioning Trust Funds (Na

Decommissioning Trust Funds (Narrative) (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
Decommissioning Trust Funds (Narrative) (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Jun. 28, 2022
Decommissioning Trust Funds [Abstract]
Amortized cost of debt securities	$ 1,881,000,000		$ 1,881,000,000		$ 1,852,000,000
Average coupon rate of debt securities	3.37%		3.37%
Average duration of debt securities, years			6 years 3 months 18 days
Average maturity of debt securities, years			10 years 8 months 15 days
Proceeds from the dispositions of debt securities	$ 226,000,000	$ 119,000,000	$ 486,000,000	$ 755,000,000
Equity Securities, FV-NI, Unrealized Loss	(99,000,000)
Debt Securities, Available-for-sale, Realized Gain		200,000	1,000,000	2,000,000
Debt Securities, Available-for-sale, Realized Loss	11,000,000	8,000,000	28,000,000	36,000,000
Other-than-temporary Impairment Loss, Debt Securities, Available-for-sale				1,500,000
Equity Securities, FV-NI, Unrealized Gain			272,000,000
Debt Securities [Member]
Decommissioning Trust Funds [Abstract]
Deferred taxes on unrealized gains/(losses) recorded in OCI for non-regulated decommissioning trusts			0		0
Entergy Arkansas [Member]
Decommissioning Trust Funds [Abstract]
Amortized cost of debt securities	$ 548,900,000		$ 548,900,000		539,800,000
Average coupon rate of debt securities	2.58%		2.58%
Average duration of debt securities, years			5 years 9 months 10 days
Average maturity of debt securities, years			7 years 4 months 6 days
Proceeds from the dispositions of debt securities	$ 1,800,000	17,200,000	$ 18,400,000	33,100,000
Equity Securities, FV-NI, Unrealized Loss	(29,300,000)
Debt Securities, Available-for-sale, Realized Gain	0	0	0	100,000
Debt Securities, Available-for-sale, Realized Loss	100,000	2,000,000	1,800,000	2,500,000
Equity Securities, FV-NI, Unrealized Gain			80,000,000
Entergy Louisiana [Member]
Decommissioning Trust Funds [Abstract]
Amortized cost of debt securities	$ 809,900,000		$ 809,900,000		789,100,000
Average coupon rate of debt securities	3.87%		3.87%
Average duration of debt securities, years			6 years 8 months 19 days
Average maturity of debt securities, years			13 years 1 month 9 days
Proceeds from the dispositions of debt securities	$ 148,100,000	47,600,000	$ 280,700,000	288,500,000
Percentage Interest in River Bend			30%
Equity Securities, FV-NI, Unrealized Loss	(42,300,000)
Debt Securities, Available-for-sale, Realized Gain	0	200,000	$ 500,000	1,300,000
Debt Securities, Available-for-sale, Realized Loss	8,600,000	2,800,000	17,600,000	15,000,000
Equity Securities, FV-NI, Unrealized Gain			117,200,000
System Energy [Member]
Decommissioning Trust Funds [Abstract]
Amortized cost of debt securities	$ 522,600,000		$ 522,600,000		$ 522,700,000
Average coupon rate of debt securities	3.36%		3.36%
Average duration of debt securities, years			6 years 1 month 24 days
Average maturity of debt securities, years			10 years 3 months 3 days
Proceeds from the dispositions of debt securities	$ 76,200,000	54,600,000	$ 187,300,000	158,600,000
Equity Securities, FV-NI, Unrealized Loss	(27,500,000)
Debt Securities, Available-for-sale, Realized Gain	0	20,000	0	200,000
Debt Securities, Available-for-sale, Realized Loss	$ 2,700,000	$ 3,000,000	9,100,000	$ 8,300,000
Equity Securities, FV-NI, Unrealized Gain			$ 75,200,000
Palisades [Member]
Decommissioning Trust Funds [Abstract]
Decommissioning Fund Investments, Fair Value						$ 552,000,000

Decommissioning Trust Funds (Se

Decommissioning Trust Funds (Securities Held) (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale [Line Items]
Total	$ 1,660	$ 1,655
Debt Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Unrealized Loss Position	222	201
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	1	4
Total	1,660	1,655
Entergy Arkansas [Member]
Debt Securities, Available-for-sale [Line Items]
Total	470.9	470.7
Entergy Arkansas [Member] \| Debt Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Unrealized Loss Position	78.1	69.3
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	0.1	0.2
Total	470.9	470.7
Entergy Louisiana [Member]
Debt Securities, Available-for-sale [Line Items]
Total	736.8	725.1
Entergy Louisiana [Member] \| Debt Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Unrealized Loss Position	74.5	67.5
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	1.3	3.5
Total	736.8	725.1
System Energy [Member]
Debt Securities, Available-for-sale [Line Items]
Total	452.8	459.7
System Energy [Member] \| Debt Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Unrealized Loss Position	69.8	63.7
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	0.1	0.7
Total	$ 452.8	$ 459.7

Decommissioning Trust Funds (Av

Decommissioning Trust Funds (Available For Sale Securities Continuous Unrealized Loss Position Fair Value) (Details) - Debt Securities [Member] - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	$ 585	$ 840
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	1,010	666
Debt Securities, Held-to-maturity, Unrealized Loss Position, Fair Value	1,595	1,506
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	30	63
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	192	138
Debt Securities, Available-for-sale, Unrealized Loss Position	222	201
Entergy Arkansas [Member]
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	68.8	197.6
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	391.8	260.1
Debt Securities, Held-to-maturity, Unrealized Loss Position, Fair Value	460.6	457.7
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	4.3	18.8
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	73.8	50.5
Debt Securities, Available-for-sale, Unrealized Loss Position	78.1	69.3
Entergy Louisiana [Member]
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	339.7	409.9
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	354.9	207.5
Debt Securities, Held-to-maturity, Unrealized Loss Position, Fair Value	694.6	617.4
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	14.9	24.6
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	59.6	42.9
Debt Securities, Available-for-sale, Unrealized Loss Position	74.5	67.5
System Energy [Member]
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	176.1	231.9
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	263	198
Debt Securities, Held-to-maturity, Unrealized Loss Position, Fair Value	439.1	429.9
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	11	19.2
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	58.8	44.5
Debt Securities, Available-for-sale, Unrealized Loss Position	$ 69.8	$ 63.7

Decommissioning Trust Funds (Fa

Decommissioning Trust Funds (Fair Value Of Debt Securities By Contractual Maturities) (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Fair value of debt securities by contractual maturities
1 year - 5 years	$ 499,000	$ 520,000
5 years - 10 years	477,000	461,000
10 years - 15 years	108,000	117,000
15 years - 20 years	155,000	161,000
20 years+	341,000	334,000
Total	1,660,000	1,655,000
Debt Securities, Available-for-sale, Maturity, Allocated and Single Maturity Date, within One Year, Fair Value	80,000	62,000
Decommissioning Fund Investments	4,417,704	4,121,864
Entergy Arkansas [Member]
Fair value of debt securities by contractual maturities
1 year - 5 years	135,800	159,700
5 years - 10 years	189,800	191,700
10 years - 15 years	38,900	38,000
15 years - 20 years	42,200	42,600
20 years+	18,600	17,500
Total	470,900	470,700
Debt Securities, Available-for-sale, Maturity, Allocated and Single Maturity Date, within One Year, Fair Value	45,600	21,200
Decommissioning Fund Investments	1,285,583	1,199,860
Entergy Louisiana [Member]
Fair value of debt securities by contractual maturities
1 year - 5 years	164,600	159,100
5 years - 10 years	169,200	161,700
10 years - 15 years	64,200	67,100
15 years - 20 years	79,400	83,300
20 years+	227,500	220,300
Total	736,800	725,100
Debt Securities, Available-for-sale, Maturity, Allocated and Single Maturity Date, within One Year, Fair Value	31,900	33,600
Decommissioning Fund Investments	1,912,924	1,779,090
System Energy [Member]
Fair value of debt securities by contractual maturities
1 year - 5 years	198,900	201,700
5 years - 10 years	118,400	107,100
10 years - 15 years	4,700	11,700
15 years - 20 years	33,100	35,000
20 years+	95,000	97,400
Total	452,800	459,700
Debt Securities, Available-for-sale, Maturity, Allocated and Single Maturity Date, within One Year, Fair Value	2,700	6,800
Decommissioning Fund Investments	$ 1,219,196	$ 1,142,914

Income Taxes Income Taxes (Redu

Income Taxes Income Taxes (Reduction to Regulatory Liability Due to Return of Unprotected Excess ADIT (Details) - USD ($)	3 Months Ended				9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Jan. 01, 2024	Apr. 01, 2023	Dec. 31, 2022
Reduction to regulatory liability due to return of unprotected excess accumulated deferred income taxes	$ 0			$ 16,000,000	$ 0	$ 50,000,000
Regulatory Liability For Income Taxes Net	1,223,532,000				1,223,532,000				$ 1,258,276,000
reduction of taxable income [Abstract]
Increase (Decrease) in Regulatory Liabilities					204,817,000	(116,315,000)
Entergy Arkansas [Member]
Reduction to regulatory liability due to return of unprotected excess accumulated deferred income taxes	0				0
State Effective Income tax Rate, Percent			5.30%					5.10%
Regulatory Liability For Income Taxes Net	433,687,000				433,687,000				435,157,000
reduction of taxable income [Abstract]
Increase (Decrease) in Regulatory Liabilities	14,000,000	$ 8,000,000			68,475,000	(305,972,000)
Entergy Arkansas [Member] \| Subsequent Event [Member]
State Effective Income tax Rate, Percent							4.80%
Entergy Louisiana [Member]
Reduction to regulatory liability due to return of unprotected excess accumulated deferred income taxes	0			6,000,000	0	25,000,000
Regulatory charge recorded as a result of reduction in income tax expense			$ 103,000,000
Regulatory charge recorded as a result of reduction in income tax expense, net of tax			76,000,000
Reduction to income tax expense - net of provision for uncertain tax positions			133,000,000
Reduction to income tax expense - net, offset by other tax charges			$ 129,000,000
Regulatory Liability For Income Taxes Net	323,956,000				323,956,000				337,836,000
reduction of taxable income [Abstract]
Increase (Decrease) in Regulatory Liabilities					200,267,000	(92,554,000)
Entergy Mississippi [Member]
Reduction to regulatory liability due to return of unprotected excess accumulated deferred income taxes	0				0
Regulatory Liability For Income Taxes Net	193,812,000				193,812,000				202,058,000
reduction of taxable income [Abstract]
Increase (Decrease) in Regulatory Liabilities					(52,712,000)	31,682,000
Entergy New Orleans [Member]
Reduction to regulatory liability due to return of unprotected excess accumulated deferred income taxes	0				0	1,000,000
Regulatory Liability For Income Taxes Net	42,028,000				42,028,000				39,738,000
reduction of taxable income [Abstract]
Increase (Decrease) in Regulatory Liabilities					17,878,000	(8,921,000)
Entergy Texas [Member]
Reduction to regulatory liability due to return of unprotected excess accumulated deferred income taxes	0			$ 10,000,000	0	24,000,000
Regulatory Liability For Income Taxes Net	121,472,000				121,472,000				132,647,000
reduction of taxable income [Abstract]
Increase (Decrease) in Regulatory Liabilities					(13,111,000)	(23,014,000)
System Energy [Member]
Reduction to regulatory liability due to return of unprotected excess accumulated deferred income taxes	0				0
Regulatory Liability For Income Taxes Net	$ 108,577,000				108,577,000				$ 110,840,000
reduction of taxable income [Abstract]
Increase (Decrease) in Regulatory Liabilities					$ (15,981,000)	$ 282,463,000

Property, Plant, And Equipment

Property, Plant, And Equipment (Narrative) (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Supplemental non cash investing activity [Abstract]
Capital Expenditures Incurred but Not yet Paid	$ 447	$ 462
Entergy Arkansas [Member]
Supplemental non cash investing activity [Abstract]
Capital Expenditures Incurred but Not yet Paid	62	93.2
Entergy Louisiana [Member]
Supplemental non cash investing activity [Abstract]
Capital Expenditures Incurred but Not yet Paid	111.3	156.7
Entergy Mississippi [Member]
Supplemental non cash investing activity [Abstract]
Capital Expenditures Incurred but Not yet Paid	31.2	59.5
Entergy New Orleans [Member]
Supplemental non cash investing activity [Abstract]
Capital Expenditures Incurred but Not yet Paid	4.7	11.2
Entergy Texas [Member]
Supplemental non cash investing activity [Abstract]
Capital Expenditures Incurred but Not yet Paid	178.7	68.9
System Energy [Member]
Supplemental non cash investing activity [Abstract]
Capital Expenditures Incurred but Not yet Paid	$ 16.7	$ 29

Variable Interest Entities (Nar

Variable Interest Entities (Narrative) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023	Dec. 31, 2022
Variable Interest Entity [Line Items]
Assets	$ 60,552,147			$ 58,595,191
Entergy New Orleans [Member]
Variable Interest Entity [Line Items]
Assets	2,232,256			2,212,401
Entergy Louisiana [Member]
Variable Interest Entity [Line Items]
Assets	29,991,991			28,144,555
Members' Equity Attributable to Noncontrolling Interest	$ 47,214			31,735
Entergy Louisiana [Member] \| Restoration Law Trust II (storm trust II) [Member]
Variable Interest Entity [Line Items]
LURC's beneficial interest in the storm trust, percentage			1%
Entergy Louisiana [Member] \| Restoration Law Trust I
Variable Interest Entity [Line Items]
LURC's beneficial interest in the storm trust, percentage	1%
Entergy Louisiana [Member] \| Restoration Law Trust II
Variable Interest Entity [Line Items]
LURC's beneficial interest in the storm trust, percentage	1%
Entergy Louisiana [Member] \| Entergy Finance Company [Member] \| Restoration Law Trust II (storm trust II) [Member]
Variable Interest Entity [Line Items]
Members' Equity Attributable to Noncontrolling Interest			$ 14,600
Entergy Louisiana [Member] \| Entergy Finance Company [Member] \| Restoration Law Trust I
Variable Interest Entity [Line Items]
Redeemable Noncontrolling Interest, Equity, Preferred, Fair Value	$ 3,000,000			3,200,000
Members' Equity Attributable to Noncontrolling Interest	32,100			31,700
Entergy Louisiana [Member] \| Entergy Finance Company [Member] \| Restoration Law Trust II
Variable Interest Entity [Line Items]
Redeemable Noncontrolling Interest, Equity, Preferred, Fair Value	1,500,000
Members' Equity Attributable to Noncontrolling Interest	15,100
System Energy [Member]
Variable Interest Entity [Line Items]
Assets	$ 4,260,532			4,214,146
System Energy [Member] \| Grand Gulf [Member]
Variable Interest Entity [Line Items]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	11.50%
Payments on lease, including interest	$ 17,200	$ 17,200
Entergy Arkansas [Member]
Variable Interest Entity [Line Items]
Assets	13,521,580			13,006,576
Members' Equity Attributable to Noncontrolling Interest	23,675			27,825
Entergy Arkansas [Member] \| AR Searcy Partnership, LLC
Variable Interest Entity [Line Items]
Assets	135,400			138,300
Ownership Interest in Partnership, Carrying Value	110,600			109,000
Entergy Mississippi [Member]
Variable Interest Entity [Line Items]
Assets	6,236,550			6,078,764
Entergy Mississippi [Member] \| MS Sunflower Partnership, LLC
Variable Interest Entity [Line Items]
Assets	164,000			154,500
Ownership Interest in Partnership, Carrying Value	$ 127,200			$ 117,200

Revenue Recognition (Disaggrega

Revenue Recognition (Disaggregation of Revenue) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 3,595,522	$ 4,218,615	$ 9,422,607	$ 10,491,737
Entergy Arkansas [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	831,659	864,502	2,030,755	2,120,397
Entergy Louisiana [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	1,434,867	2,020,798	3,985,687	4,802,555
Entergy Mississippi [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	538,815	459,132	1,396,373	1,213,620
Entergy New Orleans [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	254,316	291,663	651,152	744,184
Entergy Texas [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	616,595	659,556	1,588,531	1,696,629
Electricity [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	3,526,935	4,110,058	9,195,588	10,024,089
Electricity [Member] \| Entergy Arkansas [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	831,659	864,502	2,030,755	2,120,397
Electricity [Member] \| Entergy Louisiana [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	1,421,598	2,003,009	3,933,259	4,738,188
Electricity [Member] \| Entergy Mississippi [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	538,815	459,132	1,396,373	1,213,620
Electricity [Member] \| Entergy New Orleans [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	235,280	262,904	573,191	641,634
Electricity [Member] \| Entergy Texas [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	616,595	659,556	1,588,531	1,696,629
Natural Gas, US Regulated [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	32,305	46,548	130,389	166,917
Natural Gas, US Regulated [Member] \| Entergy Arkansas [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
Natural Gas, US Regulated [Member] \| Entergy Louisiana [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	13,269	17,789	52,428	64,367
Natural Gas, US Regulated [Member] \| Entergy Mississippi [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
Natural Gas, US Regulated [Member] \| Entergy New Orleans [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	19,036	28,759	77,961	102,550
Natural Gas, US Regulated [Member] \| Entergy Texas [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
Competitive Businesses [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	36,282	62,009	96,630	300,731
Residential [Member] \| Electricity [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	1,602,496	1,570,940	3,595,378	3,592,025
Residential [Member] \| Electricity [Member] \| Entergy Arkansas [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	346,454	323,767	790,760	750,762
Residential [Member] \| Electricity [Member] \| Entergy Louisiana [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	547,485	618,056	1,242,378	1,372,538
Residential [Member] \| Electricity [Member] \| Entergy Mississippi [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	257,241	206,708	589,630	503,351
Residential [Member] \| Electricity [Member] \| Entergy New Orleans [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	120,311	116,968	252,412	256,110
Residential [Member] \| Electricity [Member] \| Entergy Texas [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	331,005	305,441	720,198	709,264
Commercial [Member] \| Electricity [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	884,585	940,604	2,291,673	2,290,893
Commercial [Member] \| Electricity [Member] \| Entergy Arkansas [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	183,352	165,609	445,279	406,078
Commercial [Member] \| Electricity [Member] \| Entergy Louisiana [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	313,112	402,027	844,655	949,680
Commercial [Member] \| Electricity [Member] \| Entergy Mississippi [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	184,164	150,137	460,836	379,075
Commercial [Member] \| Electricity [Member] \| Entergy New Orleans [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	69,927	75,083	180,091	179,456
Commercial [Member] \| Electricity [Member] \| Entergy Texas [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	134,030	147,748	360,812	376,604
Industrial [Member] \| Electricity [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	797,982	1,109,245	2,411,882	2,731,075
Industrial [Member] \| Electricity [Member] \| Entergy Arkansas [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	194,284	175,304	479,337	420,788
Industrial [Member] \| Electricity [Member] \| Entergy Louisiana [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	393,172	693,445	1,310,121	1,681,628
Industrial [Member] \| Electricity [Member] \| Entergy Mississippi [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	58,253	50,931	164,406	133,826
Industrial [Member] \| Electricity [Member] \| Entergy New Orleans [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	9,163	10,973	24,138	26,462
Industrial [Member] \| Electricity [Member] \| Entergy Texas [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	143,110	178,592	433,880	468,371
Governmental [Member] \| Electricity [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	73,846	84,649	204,999	209,044
Governmental [Member] \| Electricity [Member] \| Entergy Arkansas [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	5,895	6,104	15,500	15,702
Governmental [Member] \| Electricity [Member] \| Entergy Louisiana [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	20,936	28,022	63,417	68,880
Governmental [Member] \| Electricity [Member] \| Entergy Mississippi [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	17,226	14,837	46,080	39,449
Governmental [Member] \| Electricity [Member] \| Entergy New Orleans [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	22,358	27,406	58,052	62,617
Governmental [Member] \| Electricity [Member] \| Entergy Texas [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	7,431	8,280	21,950	22,396
Billed Retail [Member] \| Electricity [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	3,358,909	3,705,438	8,503,932	8,823,037
Billed Retail [Member] \| Electricity [Member] \| Entergy Arkansas [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	729,985	670,784	1,730,876	1,593,330
Billed Retail [Member] \| Electricity [Member] \| Entergy Louisiana [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	1,274,705	1,741,550	3,460,571	4,072,726
Billed Retail [Member] \| Electricity [Member] \| Entergy Mississippi [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	516,884	422,613	1,260,952	1,055,701
Billed Retail [Member] \| Electricity [Member] \| Entergy New Orleans [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	221,759	230,430	514,693	524,645
Billed Retail [Member] \| Electricity [Member] \| Entergy Texas [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	615,576	640,061	1,536,840	1,576,635
Sales for Resale [Member] \| Electricity [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	86,505	311,479	262,714	689,473
Sales for Resale [Member] \| Electricity [Member] \| Entergy Arkansas [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	73,081	157,008	187,365	384,175
Sales for Resale [Member] \| Electricity [Member] \| Entergy Louisiana [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	95,257	191,664	258,741	422,596
Sales for Resale [Member] \| Electricity [Member] \| Entergy Mississippi [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	17,403	56,162	82,219	121,328
Sales for Resale [Member] \| Electricity [Member] \| Entergy New Orleans [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	13,007	33,158	48,992	96,523
Sales for Resale [Member] \| Electricity [Member] \| Entergy Texas [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	3,426	9,149	7,857	44,927
Non-Customer [Member] \| Electricity [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	15,310	9,462	70,942	90,869
Non-Customer [Member] \| Electricity [Member] \| Entergy Arkansas [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	2,671	1,232	7,068	6,022
Non-Customer [Member] \| Electricity [Member] \| Entergy Louisiana [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	8,542	8,246	52,914	57,461
Non-Customer [Member] \| Electricity [Member] \| Entergy Mississippi [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	2,442	2,354	7,276	6,926
Non-Customer [Member] \| Electricity [Member] \| Entergy New Orleans [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	1,988	216	4,895	2,530
Non-Customer [Member] \| Electricity [Member] \| Entergy Texas [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	(333)	(549)	(1,177)	20,193
Other Electric [Member] \| Electricity [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	66,211	83,679	358,000	420,710
Other Electric [Member] \| Electricity [Member] \| Entergy Arkansas [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	25,922	35,478	105,446	136,870
Other Electric [Member] \| Electricity [Member] \| Entergy Louisiana [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	43,094	61,549	161,033	185,405
Other Electric [Member] \| Electricity [Member] \| Entergy Mississippi [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	2,086	(21,997)	45,926	29,665
Other Electric [Member] \| Electricity [Member] \| Entergy New Orleans [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	(1,474)	(900)	4,611	17,936
Other Electric [Member] \| Electricity [Member] \| Entergy Texas [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	(2,074)	10,895	45,011	54,874
Revenues from customers [Member] \| Electricity [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	3,511,625	4,100,596	9,124,646	9,933,220
Revenues from customers [Member] \| Electricity [Member] \| Entergy Arkansas [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	828,988	863,270	2,023,687	2,114,375
Revenues from customers [Member] \| Electricity [Member] \| Entergy Louisiana [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	1,413,056	1,994,763	3,880,345	4,680,727
Revenues from customers [Member] \| Electricity [Member] \| Entergy Mississippi [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	536,373	456,778	1,389,097	1,206,694
Revenues from customers [Member] \| Electricity [Member] \| Entergy New Orleans [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	233,292	262,688	568,296	639,104
Revenues from customers [Member] \| Electricity [Member] \| Entergy Texas [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	616,928	660,105	1,589,708	1,676,436
Competitive Business Sales [Member] \| Other revenues
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 36,282	$ 62,009	$ 96,630	$ 300,731

Revenue Recognition (Allowance

Revenue Recognition (Allowance for Doubtful Accounts) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Allowance for Doubtful Other Receivables, Current	$ 27.8	$ 30.7	$ 30.9	$ 68.6
Accounts Receivable, Allowance for Credit Loss, Period Increase (Decrease)	29.3	28.8
Accounts Receivable, Allowance for Credit Loss, Writeoff	(64.9)	(95.1)
Accounts Receivable, Allowance for Credit Loss, Recovery	32.5	28.4
COVID-19 Pandemic [Member]
Disaggregation of Revenue [Line Items]
Accounts Receivable, Allowance for Credit Loss, Period Increase (Decrease)		(6.4)
Entergy Arkansas [Member]
Disaggregation of Revenue [Line Items]
Allowance for Doubtful Other Receivables, Current	5.6	6.3	6.5	13.1
Accounts Receivable, Allowance for Credit Loss, Period Increase (Decrease)	5.4	12.1
Accounts Receivable, Allowance for Credit Loss, Writeoff	(16.5)	(27.3)
Accounts Receivable, Allowance for Credit Loss, Recovery	10.2	8.4
Entergy Arkansas [Member] \| COVID-19 Pandemic [Member]
Disaggregation of Revenue [Line Items]
Accounts Receivable, Allowance for Credit Loss, Period Increase (Decrease)		6.4
Entergy Louisiana [Member]
Disaggregation of Revenue [Line Items]
Allowance for Doubtful Other Receivables, Current	7.6	9.9	7.6	29.2
Accounts Receivable, Allowance for Credit Loss, Period Increase (Decrease)	12.2	8.3
Accounts Receivable, Allowance for Credit Loss, Writeoff	(25.9)	(38.1)
Accounts Receivable, Allowance for Credit Loss, Recovery	13.7	10.5
Entergy Louisiana [Member] \| COVID-19 Pandemic [Member]
Disaggregation of Revenue [Line Items]
Accounts Receivable, Allowance for Credit Loss, Period Increase (Decrease)		(8.5)
Entergy Mississippi [Member]
Disaggregation of Revenue [Line Items]
Allowance for Doubtful Other Receivables, Current	3	2.1	2.5	7.2
Accounts Receivable, Allowance for Credit Loss, Period Increase (Decrease)	3.8	1.5
Accounts Receivable, Allowance for Credit Loss, Writeoff	(5.7)	(9.8)
Accounts Receivable, Allowance for Credit Loss, Recovery	2.4	3.2
Entergy New Orleans [Member]
Disaggregation of Revenue [Line Items]
Allowance for Doubtful Other Receivables, Current	9.2	9.4	11.9	13.3
Accounts Receivable, Allowance for Credit Loss, Period Increase (Decrease)	3.6	4
Accounts Receivable, Allowance for Credit Loss, Writeoff	(8.6)	(11.7)
Accounts Receivable, Allowance for Credit Loss, Recovery	2.3	3.8
Entergy New Orleans [Member] \| COVID-19 Pandemic [Member]
Disaggregation of Revenue [Line Items]
Accounts Receivable, Allowance for Credit Loss, Period Increase (Decrease)		(3)
Entergy Texas [Member]
Disaggregation of Revenue [Line Items]
Allowance for Doubtful Other Receivables, Current	2.4	3	$ 2.4	$ 5.8
Accounts Receivable, Allowance for Credit Loss, Period Increase (Decrease)	4.3	2.9
Accounts Receivable, Allowance for Credit Loss, Writeoff	(8.2)	(8.2)
Accounts Receivable, Allowance for Credit Loss, Recovery	$ 3.9	2.5
Entergy Texas [Member] \| COVID-19 Pandemic [Member]
Disaggregation of Revenue [Line Items]
Accounts Receivable, Allowance for Credit Loss, Period Increase (Decrease)		$ (1.3)

Asset Retirement Obligations (D

Asset Retirement Obligations (Details) $ in Millions	3 Months Ended
Asset Retirement Obligations (Details) $ in Millions	Sep. 30, 2023 USD ($)
Entergy Louisiana [Member] \| River Bend [Member]
Asset Retirement Obligation, Revision of Estimate	$ 10.8

Uncategorized Items - etr-20230

Label	Element	Value
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents	us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	$ 442,559,000
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents	us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	224,164,000
Entergy Louisiana [Member]
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents	us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	18,573,000
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents	us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	56,613,000
Entergy Arkansas [Member]
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents	us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	12,915,000
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents	us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	5,278,000
Entergy Texas [Member]
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents	us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	28,000
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents	us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	3,497,000
Entergy New Orleans [Member]
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents	us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	42,862,000
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents	us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	4,464,000
System Energy [Member]
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents	us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	89,201,000
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents	us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	2,940,000
Entergy Mississippi [Member]
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents	us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	47,627,000
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents	us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	$ 16,979,000