| Retirement, Other Postretirement Benefits, And Defined Contribution Plans | 12 Months Ended |
| Dec. 31, 2015 |
| Retirement And Other Postretirement Benefits | RETIREMENT, OTHER POSTRETIREMENT BENEFITS, AND DEFINED CONTRIBUTION PLANS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Qualified Pension Plans Entergy has nine qualified pension plans covering substantially all employees. The “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Retirement Plan II for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan II for Bargaining Employees,” “Entergy Corporation Retirement Plan IV for Non-Bargaining Employees,” and “Entergy Corporation Retirement Plan IV for Bargaining Employees” are non-contributory final average pay plans and provide pension benefits that are based on employees’ credited service and compensation during employment. The “Entergy Corporation Retirement Plan III” is a final average pay plan that provides pension benefits that are based on employees’ credited service and compensation during the final years before retirement and includes a mandatory employee contribution of 3% of earnings during the first 10 years of plan participation, and allows voluntary contributions from 1% to 10% of earnings for a limited group of employees. Non-bargaining employees whose most recent date of hire is after June 30, 2014 participate in the “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees.” Certain bargaining employees hired or rehired after June 30, 2014, or such later date provided for in their applicable collective bargaining agreements, participate in the “Entergy Corporation Cash Balance Plan for Bargaining Employees.” The Registrant Subsidiaries participate in these four plans: “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees,” and “Entergy Cash Balance Plan for Bargaining Employees.” The assets of the seven final average pay qualified pension plans are held in a master trust established by Entergy, and the assets of the two cash balance pension plans are held in a second master trust established by Entergy. Each pension plan has an undivided beneficial interest in each of the investment accounts in its respective master trust that is maintained by a trustee. Use of the master trusts permits the commingling of the trust assets of the pension plans of Entergy Corporation and its Registrant Subsidiaries for investment and administrative purposes. Although assets in the master trusts are commingled, the trustee maintains supporting records for the purpose of allocating the trust level equity in net earnings (loss) and the administrative expenses of the investment accounts in each trust to the various participating pension plans in that particular trust. The fair value of the trusts’ assets is determined by the trustee and certain investment managers. For each trust, the trustee calculates a daily earnings factor, including realized and unrealized gains or losses, collected and accrued income, and administrative expenses, and allocates earnings to each plan in the master trusts on a pro rata basis. Within each pension plan, the record of each Registrant Subsidiary’s beneficial interest in the plan assets is maintained by the plan’s actuary and is updated quarterly. Assets for each Registrant Subsidiary are increased for investment net income and contributions, and are decreased for benefit payments. A plan’s investment net income/loss (i.e. interest and dividends, realized and unrealized gains and losses and expenses) is allocated to the Registrant Subsidiaries participating in that plan based on the value of assets for each Registrant Subsidiary at the beginning of the quarter adjusted for contributions and benefit payments made during the quarter. Entergy Corporation and its subsidiaries fund pension plans in an amount not less than the minimum required contribution under the Employee Retirement Income Security Act of 1974, as amended, and the Internal Revenue Code of 1986, as amended. The assets of the plans include common and preferred stocks, fixed-income securities, interest in a money market fund, and insurance contracts. The Registrant Subsidiaries’ pension costs are recovered from customers as a component of cost of service in each of their respective jurisdictions. Components of Qualified Net Pension Cost and Other Amounts Recognized as a Regulatory Asset and/or Accumulated Other Comprehensive Income (AOCI) Entergy Corporation and its subsidiaries’ total 2015 , 2014 , and 2013 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, included the following components: 2015 2014 2013 (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $175,046 $140,436 $172,280 Interest cost on projected benefit obligation 302,777 290,076 263,296 Expected return on assets (394,618 ) (361,462 ) (328,227 ) Amortization of prior service cost 1,561 1,600 2,125 Recognized net loss 235,922 145,095 213,194 Curtailment loss 374 — 16,318 Special termination benefit 76 732 13,139 Net periodic pension costs $321,138 $216,477 $352,125 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net (gain)/loss $50,762 $1,389,912 ($894,150 ) Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost (1,561 ) (1,600 ) (2,125 ) Acceleration of prior service cost to curtailment (374 ) — (1,307 ) Amortization of net loss (235,922 ) (145,095 ) (213,194 ) Total ($187,095 ) $1,243,217 ($1,110,776 ) Total recognized as net periodic pension (income)/cost, regulatory asset, and/or AOCI (before tax) $134,043 $1,459,694 ($758,651 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year: Prior service cost $1,079 $1,561 $1,600 Net loss $195,321 $237,013 $146,958 The Registrant Subsidiaries’ total 2015 , 2014 , and 2013 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components: 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $26,646 $34,396 $7,929 $3,395 $6,582 $7,827 Interest cost on projected benefit obligation 61,885 69,465 18,007 8,432 17,414 13,970 Expected return on assets (80,102 ) (90,803 ) (24,420 ) (10,899 ) (24,887 ) (18,271 ) Recognized net loss 54,254 59,802 14,896 8,053 12,950 13,055 Net pension cost $62,683 $72,860 $16,412 $8,981 $12,059 $16,581 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net (gain)/loss $16,687 $16,618 $6,329 $1,853 ($4,488 ) $101 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of net loss (54,254 ) (59,802 ) (14,896 ) (8,053 ) (12,950 ) (13,055 ) Total ($37,567 ) ($43,184 ) ($8,567 ) ($6,200 ) ($17,438 ) ($12,954 ) Total recognized as net periodic pension (income)/cost regulatory asset, and/or AOCI (before tax) $25,116 $29,676 $7,845 $2,781 ($5,379 ) $3,627 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $43,747 $47,809 $11,938 $6,460 $9,358 $10,414 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $20,090 $25,706 $6,094 $2,666 $5,142 $5,785 Interest cost on projected benefit obligation 59,537 66,984 17,273 8,164 17,746 13,561 Expected return on assets (73,218 ) (83,746 ) (22,794 ) (10,019 ) (23,723 ) (16,619 ) Amortization of prior service cost — — — — — 2 Recognized net loss 35,956 40,446 9,415 5,796 9,356 9,500 Net pension cost $42,365 $49,390 $9,988 $6,607 $8,521 $12,229 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $300,907 $318,932 $88,199 $38,161 $65,363 $60,763 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost — — — — — (2 ) Amortization of net loss (35,956 ) (40,446 ) (9,415 ) (5,796 ) (9,356 ) (9,500 ) Total $264,951 $278,486 $78,784 $32,365 $56,007 $51,261 Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax) $307,316 $327,876 $88,772 $38,972 $64,528 $63,490 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $54,254 $59,802 $14,896 $8,053 $12,950 $13,055 2013 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $25,229 $31,302 $7,295 $3,264 $6,475 $7,242 Interest cost on projected benefit obligation 54,473 61,598 15,802 7,462 16,303 12,170 Expected return on assets (66,951 ) (76,930 ) (21,139 ) (9,117 ) (22,277 ) (17,249 ) Amortization of prior service cost 23 92 10 2 6 9 Recognized net loss 49,517 57,481 13,189 7,878 13,302 9,560 Curtailment loss 4,938 4,347 767 343 1,559 — Special termination benefit 1,784 2,439 359 581 855 1,970 Net pension cost $69,013 $80,329 $16,283 $10,413 $16,223 $13,702 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net gain ($177,105 ) ($221,844 ) ($52,525 ) ($25,419 ) ($55,772 ) ($35,511 ) Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost (23 ) (92 ) (10 ) (2 ) (6 ) (9 ) Amortization of net loss (49,517 ) (57,481 ) (13,189 ) (7,878 ) (13,302 ) (9,560 ) Total ($226,645 ) ($279,417 ) ($65,724 ) ($33,299 ) ($69,080 ) ($45,080 ) Total recognized as net periodic pension income, regulatory asset, and/or AOCI (before tax) ($157,632 ) ($199,088 ) ($49,441 ) ($22,886 ) ($52,857 ) ($31,378 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service cost $— $— $— $— $— $2 Net loss $35,984 $40,295 $9,421 $5,802 $9,363 $9,510 Qualified Pension Obligations, Plan Assets, Funded Status, Amounts Recognized in the Balance Sheet for Entergy Corporation and its Subsidiaries as of December 31, 2015 and 2014 December 31, 2015 2014 (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at beginning of year $7,230,542 $5,770,999 Service cost 175,046 140,436 Interest cost 302,777 290,076 Special termination benefit 76 732 Actuarial (gain)/loss (460,986 ) 1,284,049 Employee contributions 524 560 Benefits paid (399,741 ) (256,310 ) Balance at end of year $6,848,238 $7,230,542 Change in Plan Assets Fair value of assets at beginning of year $4,827,966 $4,429,237 Actual return on plan assets (117,130 ) 255,599 Employer contributions 395,814 398,880 Employee contributions 524 560 Benefits paid (399,741 ) (256,310 ) Fair value of assets at end of year $4,707,433 $4,827,966 Funded status ($2,140,805 ) ($2,402,576 ) Amount recognized in the balance sheet Non-current liabilities ($2,140,805 ) ($2,402,576 ) Amount recognized as a regulatory asset Prior service cost $— $3,704 Net loss 2,300,222 2,451,172 $2,300,222 $2,454,876 Amount recognized as AOCI (before tax) Prior service cost $2,784 $1,015 Net loss 637,472 671,682 $640,256 $672,697 Qualified Pension Obligations, Plan Assets, Funded Status, and Amounts Recognized in the Balance Sheet for the Registrant Subsidiaries as of December 31, 2015 and 2014 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at beginning of year $1,485,718 $1,666,535 $432,169 $202,555 $418,498 $334,312 Service cost 26,646 34,396 7,929 3,395 6,582 7,827 Interest cost 61,885 69,465 18,007 8,432 17,414 13,970 Actuarial gain (87,617 ) (101,361 ) (25,492 ) (12,289 ) (36,862 ) (23,720 ) Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Balance at end of year $1,400,511 $1,564,710 $408,604 $191,064 $383,627 $311,542 Change in Plan Assets Fair value of assets at beginning of year $977,521 $1,113,359 $301,250 $133,344 $310,713 $217,621 Actual return on plan assets (24,201 ) (27,175 ) (7,401 ) (3,243 ) (7,487 ) (5,550 ) Employer contributions 92,419 89,375 22,457 10,903 17,157 20,782 Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Fair value of assets at end of year $959,618 $1,071,234 $292,297 $129,975 $298,378 $212,006 Funded status ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized as regulatory asset Net loss $684,552 $687,305 $190,406 $95,941 $159,085 $159,508 Amounts recognized as AOCI (before tax) Net loss $— $51,733 $— $— $— $— 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at beginning of year $1,192,640 $1,341,212 $345,824 $163,707 $356,080 $270,789 Service cost 20,090 25,706 6,094 2,666 5,142 5,785 Interest cost 59,537 66,984 17,273 8,164 17,746 13,561 Actuarial loss 279,781 294,646 81,600 35,131 58,556 55,410 Benefits paid (66,330 ) (62,013 ) (18,622 ) (7,113 ) (19,026 ) (11,233 ) Balance at end of year $1,485,718 $1,666,535 $432,169 $202,555 $418,498 $334,312 Change in Plan Assets Fair value of assets at beginning of year $896,295 $1,031,187 $281,837 $122,960 $295,751 $196,328 Actual return on plan assets 52,092 59,460 16,196 6,988 16,916 11,265 Employer contributions 95,464 84,725 21,839 10,509 17,072 21,261 Benefits paid (66,330 ) (62,013 ) (18,622 ) (7,113 ) (19,026 ) (11,233 ) Fair value of assets at end of year $977,521 $1,113,359 $301,250 $133,344 $310,713 $217,621 Funded status ($508,197 ) ($553,176 ) ($130,919 ) ($69,211 ) ($107,785 ) ($116,691 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($508,197 ) ($553,176 ) ($130,919 ) ($69,211 ) ($107,785 ) ($116,691 ) Amounts recognized as regulatory asset Net loss $722,119 $741,474 $198,972 $102,141 $176,522 $172,463 Amounts recognized as AOCI (before tax) Net loss $— $40,748 $— $— $— $— Other Postretirement Benefits Entergy also currently offers retiree medical, dental, vision, and life insurance benefits (other postretirement benefits) for eligible retired employees. Employees who commenced employment before July 1, 2014 and who satisfy certain eligibility requirements (including retiring from Entergy after a certain age and/or years of service with Entergy and immediately commencing their Entergy pension benefit), may become eligible for other postretirement benefits. Entergy uses a December 31 measurement date for its postretirement benefit plans. Effective January 1, 1993, Entergy adopted an accounting standard requiring a change from a cash method to an accrual method of accounting for postretirement benefits other than pensions. Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, and Entergy Texas have received regulatory approval to recover accrued other postretirement benefit costs through rates. The LPSC ordered Entergy Louisiana to continue the use of the pay-as-you-go method for ratemaking purposes for postretirement benefits other than pensions. However, the LPSC retains the flexibility to examine individual companies’ accounting for other postretirement benefits to determine if special exceptions to this order are warranted. Pursuant to regulatory directives, Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy contribute the other postretirement benefit costs collected in rates into external trusts. System Energy is funding, on behalf of Entergy Operations, other postretirement benefits associated with Grand Gulf. Trust assets contributed by participating Registrant Subsidiaries are in master trusts, established by Entergy Corporation and maintained by a trustee. Each participating Registrant Subsidiary holds a beneficial interest in the trusts’ assets. The assets in the master trusts are commingled for investment and administrative purposes. Although assets are commingled, supporting records are maintained for the purpose of allocating the beneficial interest in net earnings/(losses) and the administrative expenses of the investment accounts to the various participating plans and participating Registrant Subsidiaries. Beneficial interest in an investment account’s net income/(loss) is comprised of interest and dividends, realized and unrealized gains and losses, and expenses. Beneficial interest from these investments is allocated to the plans and participating Registrant Subsidiary based on their portion of net assets in the pooled accounts. Components of Net Other Postretirement Benefit Cost and Other Amounts Recognized as a Regulatory Asset and/or AOCI Entergy Corporation’s and its subsidiaries’ total 2015 , 2014 , and 2013 other postretirement benefit costs, including amounts capitalized and amounts recognized as a regulatory asset and/or other comprehensive income, included the following components: 2015 2014 2013 (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $45,305 $43,493 $74,654 Interest cost on APBO 71,934 71,841 79,453 Expected return on assets (45,375 ) (44,787 ) (40,323 ) Amortization of prior service credit (37,280 ) (31,590 ) (14,904 ) Recognized net loss 31,573 11,143 44,178 Curtailment loss — — 12,729 Net other postretirement benefit cost $66,157 $50,100 $155,787 Other changes in plan assets and benefit obligations recognized as a regulatory asset and /or AOCI (before tax) Arising this period: Prior service credit for period ($48,192 ) ($35,864 ) ($116,571 ) Net loss/(gain) (154,339 ) 287,313 (405,976 ) Amounts reclassified from regulatory asset and /or AOCI to net periodic benefit cost in the current year: Amortization of prior service credit 37,280 31,590 14,904 Acceleration of prior service credit due to curtailment — — 1,989 Amortization of net loss (31,573 ) (11,143 ) (44,178 ) Total ($196,824 ) $271,896 ($549,832 ) Total recognized as net periodic benefit income/(cost), regulatory asset, and/or AOCI (before tax) ($130,667 ) $321,996 ($394,045 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic benefit cost in the following year Prior service credit ($45,485 ) ($37,280 ) ($31,589 ) Net loss $18,214 $31,591 $11,197 Total 2015 , 2014 , and 2013 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components: 2015 Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy Other postretirement costs: Service cost - benefits earned during the period $6,957 $9,893 $2,028 $818 $2,000 $1,881 Interest cost on APBO 12,518 16,311 3,436 2,608 5,366 2,511 Expected return on assets (19,190 ) — (6,166 ) (4,804 ) (10,351 ) (3,644 ) Amortization of prior credit (2,441 ) (7,467 ) (916 ) (709 ) (2,723 ) (1,465 ) Recognized net loss 5,356 7,118 860 470 2,740 1,198 Net other postretirement benefit (income)/cost $3,200 $25,855 ($758 ) ($1,617 ) ($2,968 ) $481 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($18,035 ) ($1,361 ) $— $— $— ($644 ) Net (gain)/loss (11,978 ) (47,043 ) 774 (5,810 ) (4,907 ) 305 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 7,467 916 709 2,723 1,465 Amortization of net loss (5,356 ) (7,118 ) (860 ) (470 ) (2,740 ) (1,198 ) Total ($32,928 ) ($48,055 ) $830 ($5,571 ) ($4,924 ) ($72 ) Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax) ($29,728 ) ($22,200 ) $72 ($7,188 ) ($7,892 ) $409 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($5,472 ) ($7,783 ) ($933 ) ($745 ) ($2,722 ) ($1,570 ) Net loss $4,256 $2,926 $893 $146 $2,148 $1,149 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $5,957 $9,414 $1,900 $868 $2,378 $2,058 Interest cost on APBO 12,261 16,642 3,655 2,805 5,652 2,611 Expected return on assets (19,135 ) — (5,771 ) (4,475 ) (10,358 ) (3,727 ) Amortization of prior credit (2,441 ) (5,614 ) (915 ) (709 ) (1,300 ) (824 ) Recognized net loss 1,267 2,723 149 56 801 443 Net other postretirement benefit (income)/cost ($2,091 ) $23,165 ($982 ) ($1,455 ) ($2,827 ) $561 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period $— ($12,845 ) $— $— ($8,536 ) ($3,845 ) Net loss 55,642 61,049 9,525 6,309 24,482 10,596 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 5,614 915 709 1,300 824 Amortization of net loss (1,267 ) (2,723 ) (149 ) (56 ) (801 ) (443 ) Total $56,816 $51,095 $10,291 $6,962 $16,445 $7,132 Total recognized as net periodic other postretirement income, regulatory asset, and/or AOCI (before tax) $54,725 $74,260 $9,309 $5,507 $13,618 $7,693 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($2,441 ) ($7,467 ) ($916 ) ($709 ) ($2,723 ) ($1,465 ) Net loss $5,356 $7,118 $860 $470 $2,740 $1,198 2013 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $9,619 $16,451 $3,246 $1,752 $3,760 $3,580 Interest cost on APBO 13,545 18,374 4,289 3,135 6,076 2,945 Expected return on assets (16,843 ) — (5,335 ) (4,101 ) (9,391 ) (3,350 ) Amortization of prior service credit (689 ) (1,450 ) (204 ) (24 ) (501 ) (126 ) Recognized net loss 7,976 9,648 2,534 1,509 3,744 1,896 Curtailment loss 4,517 3,394 596 354 1,436 760 Net other postretirement benefit cost $18,125 $46,417 $5,126 $2,625 $5,124 $5,705 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($11,617 ) ($27,549 ) ($4,714 ) ($4,469 ) ($5,359 ) ($4,591 ) Net loss (81,236 ) (84,681 ) (30,018 ) (18,508 ) (34,562 ) (17,579 ) Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 689 1,450 204 24 501 126 Acceleration of prior service credit/(cost) due to curtailment 78 132 20 (4 ) 62 9 Amortization of net loss (7,976 ) (9,648 ) (2,534 ) (1,509 ) (3,744 ) (1,896 ) Total ($100,062 ) ($120,296 ) ($37,042 ) ($24,466 ) ($43,102 ) ($23,931 ) Total recognized as net periodic other postretirement cost, regulatory asset, and/or AOCI (before tax) ($81,937 ) ($73,879 ) ($31,916 ) ($21,841 ) ($37,978 ) ($18,226 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($2,441 ) ($5,612 ) ($918 ) ($709 ) ($1,301 ) ($824 ) Net loss $1,267 $2,723 $149 $56 $800 $464 Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheet of Entergy Corporation and its Subsidiaries as of December 31, 2015 and 2014 December 31, 2015 2014 (In Thousands) Change in APBO Balance at beginning of year $1,739,557 $1,461,910 Service cost 45,305 43,493 Interest cost 71,934 71,841 Plan amendments (48,192 ) (35,864 ) Plan participant contributions 29,685 22,160 Actuarial (gain)/loss (208,017 ) 274,061 Benefits paid (102,618 ) (102,439 ) Medicare Part D subsidy received 3,175 4,395 Balance at end of year $1,530,829 $1,739,557 Change in Plan Assets Fair value of assets at beginning of year $597,627 $569,850 Actual return on plan assets (8,303 ) 31,535 Employer contributions 62,678 76,521 Plan participant contributions 29,685 22,160 Benefits paid (102,618 ) (102,439 ) Fair value of assets at end of year $579,069 $597,627 Funded status ($951,760 ) ($1,141,930 ) Amounts recognized in the balance sheet Current liabilities ($41,326 ) ($41,821 ) Non-current liabilities (910,434 ) (1,100,109 ) Total funded status ($951,760 ) ($1,141,930 ) Amounts recognized as a regulatory asset Prior service credit ($61,833 ) ($54,508 ) Net loss 191,782 248,918 $129,949 $194,410 Amounts recognized as AOCI (before tax) Prior service credit ($107,673 ) ($104,086 ) Net loss 171,742 300,518 $64,069 $196,432 Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheets of the Registrant Subsidiaries as of December 31, 2015 and 2014 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at beginning of year $303,716 $394,946 $83,162 $63,779 $130,145 $60,754 Service cost 6,957 9,893 2,028 818 2,000 1,881 Interest cost 12,518 16,311 3,436 2,608 5,366 2,511 Plan amendments (18,035 ) (1,361 ) — — — (644 ) Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Actuarial gain (34,217 ) (47,043 ) (6,407 ) (12,118 ) (17,052 ) (3,973 ) Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Medicare Part D subsidy received 619 825 206 137 306 118 Balance at end of year $258,900 $356,253 $77,382 $51,951 $114,582 $57,645 Change in Plan Assets Fair value of assets at beginning of year $244,191 $— $80,935 $71,004 $135,733 $48,293 Actual return on plan assets (3,049 ) — (1,015 ) (1,504 ) (1,794 ) (634 ) Employer contributions 14,722 17,318 661 3,654 2,618 260 Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Fair value of assets at end of year $243,206 $— $75,538 $69,881 $130,374 $44,917 Funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in the balance sheet Current liabilities $— ($18,857 ) $— $— $— $— Non-current liabilities (15,694 ) (337,396 ) (1,844 ) 17,930 15,792 (12,728 ) Total funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in regulatory asset Prior service credit ($26,149 ) $— ($3,225 ) ($2,917 ) ($11,018 ) ($6,902 ) Net loss 77,313 — 18,594 6,458 38,806 19,557 $51,164 $— $15,369 $3,541 $27,788 $12,655 Amounts recognized in AOCI (before tax) Prior service credit $— ($30,874 ) $— $— $— $— Net loss — 70,743 — — — — $— $39,869 $— $— $— $— 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at beginning of year $250,734 $339,066 $74,539 $57,874 $115,418 $53,051 Service cost 5,957 9,414 1,900 868 2,378 2,058 Interest cost 12,261 16,642 3,655 2,805 5,652 2,611 Plan amendments — (12,845 ) — — (8,536 ) (3,845 ) Plan participant contributions 5,195 5,071 1,396 1,044 1,655 1,061 Actuarial loss 49,573 61,049 7,939 5,097 21,471 9,524 Benefits paid (20,984 ) (24,625 ) (6,589 ) (4,131 ) (8,333 ) (3,858 ) Medicare Part D subsidy received 980 1,174 322 222 440 152 Balance at end of year $303,716 $394,946 $83,162 $63,779 $130,145 $60,754 Change in Plan Assets Fair value of assets at beginning of year $231,663 $— $73,438 $66,539 $131,618 $48,101 Actual return on plan assets 13,066 — 4,185 3,263 7,347 2,655 Employer contributions 15,251 19,554 8,505 4,289 3,446 334 Plan participant contributions 5,195 5,071 1,396 1,044 1,655 1,061 Benefits paid (20,984 ) (24,625 ) (6,589 ) (4,131 ) (8,333 ) (3,858 ) Fair value of assets at end of year $244,191 $— $80,935 $71,004 $135,733 $48,293 Funded status ($59,525 ) ($394,946 ) ($2,227 ) $7,225 $5,588 ($12,461 ) Amounts recognized in the balance sheet Current liabilities $— ($18,724 ) $— $— $— $— Non-current liabilities (59,525 ) (376,222 ) (2,227 ) 7,225 5,558 (12,461 ) Total funded status ($59,525 ) ($394,946 ) ($2,227 ) $7,225 $5,558 ($12,461 ) Amounts recognized in regulatory asset Prior service credit ($10,555 ) $— ($4,141 ) ($3,626 ) ($13,741 ) ($7,723 ) Net loss 94,647 — 18,680 12,738 46,453 20,450 $84,092 $— $14,539 $9,112 $32,712 $12,727 Amounts recognized in AOCI (before tax) Prior service credit $— ($36,980 ) $— $— $— $— Net loss — 124,904 — — — — $— $87,924 $— $— $— $— Non-Qualified Pension Plans Entergy also sponsors non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. Entergy recognized net periodic pension cost related to these plans of $22.8 million in 2015 , $32.4 million in 2014 , and $54.5 million in 2013 . In 2015 , 2014 , and 2013 Entergy recognized $5.1 million , $15.1 million , and $33 million , respectively in settlement charges related to the payment of lump sum benefits out of the plan that is included in the non-qualified pension plan cost above. The projected benefit obligation was $157.3 million and $151.8 million as of December 31, 2015 and 2014 , respectively. The accumulated benefit obligation was $137.6 million and $130.6 million as of December 31, 2015 and 2014 , respectively. Entergy’s non-qualified, non-current pension liability at December 31, 2015 and 2014 was $136.1 million and $135.6 million , respectively; and its current liability was $21.2 million and $16.2 million , respectively. The unamortized prior service cost and net loss are recognized in regulatory assets ( $58.8 million at December 31, 2015 and $60.3 million at December 31, 2014 ) and accumulated other comprehensive income before taxes ( $23.5 million at December 31, 2015 and $23.5 million at December 31, 2014 ). The Registrant Subsidiaries (except System Energy) participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. The net periodic pension cost for their employees for the non-qualified plans for 2015 , 2014 , and 2013 , was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2015 $446 $377 $235 $64 $595 2014 $754 $135 $190 $95 $491 2013 $448 $163 $192 $92 $1,001 Included in the 2015 net periodic pension cost above are settlement charges of $108 thousand and $2 thousand for Entergy Louisiana and Entergy Mississippi, respectively, related to the lump sum benefits paid out of the plan. Included in the 2014 net periodic pension cost above are settlement charges of $337 thousand and $16 thousand for Entergy Arkansas and Entergy Texas, respectively, related to the lump sum benefits paid out of the plan. Included in the 2013 net periodic pension cost above are settlement charges of $415 thousand for Entergy Texas related to the lump sum benefits paid out of the plan. The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2015 and 2014 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2015 $4,694 $2,550 $2,185 $468 $8,832 2014 $4,495 $2,851 $2,128 $476 $9,567 The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2015 and 2014 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2015 $4,495 $2,538 $1,802 $417 $8,460 2014 $4,086 $2,824 $1,761 $436 $9,215 The following amounts were recorded on the balance sheet as of December 31, 2015 and 2014 : 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) Current liabilities ($2,128 ) ($237 ) ($119 ) ($19 ) ($773 ) Non-current liabilities (2,566 ) (2,313 ) (2,066 ) (449 ) (8,059 ) Total |
| Entergy Arkansas [Member] | |
| Retirement And Other Postretirement Benefits | RETIREMENT, OTHER POSTRETIREMENT BENEFITS, AND DEFINED CONTRIBUTION PLANS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Qualified Pension Plans Entergy has nine qualified pension plans covering substantially all employees. The “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Retirement Plan II for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan II for Bargaining Employees,” “Entergy Corporation Retirement Plan IV for Non-Bargaining Employees,” and “Entergy Corporation Retirement Plan IV for Bargaining Employees” are non-contributory final average pay plans and provide pension benefits that are based on employees’ credited service and compensation during employment. The “Entergy Corporation Retirement Plan III” is a final average pay plan that provides pension benefits that are based on employees’ credited service and compensation during the final years before retirement and includes a mandatory employee contribution of 3% of earnings during the first 10 years of plan participation, and allows voluntary contributions from 1% to 10% of earnings for a limited group of employees. Non-bargaining employees whose most recent date of hire is after June 30, 2014 participate in the “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees.” Certain bargaining employees hired or rehired after June 30, 2014, or such later date provided for in their applicable collective bargaining agreements, participate in the “Entergy Corporation Cash Balance Plan for Bargaining Employees.” The Registrant Subsidiaries participate in these four plans: “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees,” and “Entergy Cash Balance Plan for Bargaining Employees.” The assets of the seven final average pay qualified pension plans are held in a master trust established by Entergy, and the assets of the two cash balance pension plans are held in a second master trust established by Entergy. Each pension plan has an undivided beneficial interest in each of the investment accounts in its respective master trust that is maintained by a trustee. Use of the master trusts permits the commingling of the trust assets of the pension plans of Entergy Corporation and its Registrant Subsidiaries for investment and administrative purposes. Although assets in the master trusts are commingled, the trustee maintains supporting records for the purpose of allocating the trust level equity in net earnings (loss) and the administrative expenses of the investment accounts in each trust to the various participating pension plans in that particular trust. The fair value of the trusts’ assets is determined by the trustee and certain investment managers. For each trust, the trustee calculates a daily earnings factor, including realized and unrealized gains or losses, collected and accrued income, and administrative expenses, and allocates earnings to each plan in the master trusts on a pro rata basis. Within each pension plan, the record of each Registrant Subsidiary’s beneficial interest in the plan assets is maintained by the plan’s actuary and is updated quarterly. Assets for each Registrant Subsidiary are increased for investment net income and contributions, and are decreased for benefit payments. A plan’s investment net income/loss (i.e. interest and dividends, realized and unrealized gains and losses and expenses) is allocated to the Registrant Subsidiaries participating in that plan based on the value of assets for each Registrant Subsidiary at the beginning of the quarter adjusted for contributions and benefit payments made during the quarter. Entergy Corporation and its subsidiaries fund pension plans in an amount not less than the minimum required contribution under the Employee Retirement Income Security Act of 1974, as amended, and the Internal Revenue Code of 1986, as amended. The assets of the plans include common and preferred stocks, fixed-income securities, interest in a money market fund, and insurance contracts. The Registrant Subsidiaries’ pension costs are recovered from customers as a component of cost of service in each of their respective jurisdictions. Components of Qualified Net Pension Cost and Other Amounts Recognized as a Regulatory Asset and/or Accumulated Other Comprehensive Income (AOCI) Entergy Corporation and its subsidiaries’ total 2015 , 2014 , and 2013 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, included the following components: 2015 2014 2013 (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $175,046 $140,436 $172,280 Interest cost on projected benefit obligation 302,777 290,076 263,296 Expected return on assets (394,618 ) (361,462 ) (328,227 ) Amortization of prior service cost 1,561 1,600 2,125 Recognized net loss 235,922 145,095 213,194 Curtailment loss 374 — 16,318 Special termination benefit 76 732 13,139 Net periodic pension costs $321,138 $216,477 $352,125 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net (gain)/loss $50,762 $1,389,912 ($894,150 ) Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost (1,561 ) (1,600 ) (2,125 ) Acceleration of prior service cost to curtailment (374 ) — (1,307 ) Amortization of net loss (235,922 ) (145,095 ) (213,194 ) Total ($187,095 ) $1,243,217 ($1,110,776 ) Total recognized as net periodic pension (income)/cost, regulatory asset, and/or AOCI (before tax) $134,043 $1,459,694 ($758,651 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year: Prior service cost $1,079 $1,561 $1,600 Net loss $195,321 $237,013 $146,958 The Registrant Subsidiaries’ total 2015 , 2014 , and 2013 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components: 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $26,646 $34,396 $7,929 $3,395 $6,582 $7,827 Interest cost on projected benefit obligation 61,885 69,465 18,007 8,432 17,414 13,970 Expected return on assets (80,102 ) (90,803 ) (24,420 ) (10,899 ) (24,887 ) (18,271 ) Recognized net loss 54,254 59,802 14,896 8,053 12,950 13,055 Net pension cost $62,683 $72,860 $16,412 $8,981 $12,059 $16,581 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net (gain)/loss $16,687 $16,618 $6,329 $1,853 ($4,488 ) $101 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of net loss (54,254 ) (59,802 ) (14,896 ) (8,053 ) (12,950 ) (13,055 ) Total ($37,567 ) ($43,184 ) ($8,567 ) ($6,200 ) ($17,438 ) ($12,954 ) Total recognized as net periodic pension (income)/cost regulatory asset, and/or AOCI (before tax) $25,116 $29,676 $7,845 $2,781 ($5,379 ) $3,627 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $43,747 $47,809 $11,938 $6,460 $9,358 $10,414 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $20,090 $25,706 $6,094 $2,666 $5,142 $5,785 Interest cost on projected benefit obligation 59,537 66,984 17,273 8,164 17,746 13,561 Expected return on assets (73,218 ) (83,746 ) (22,794 ) (10,019 ) (23,723 ) (16,619 ) Amortization of prior service cost — — — — — 2 Recognized net loss 35,956 40,446 9,415 5,796 9,356 9,500 Net pension cost $42,365 $49,390 $9,988 $6,607 $8,521 $12,229 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $300,907 $318,932 $88,199 $38,161 $65,363 $60,763 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost — — — — — (2 ) Amortization of net loss (35,956 ) (40,446 ) (9,415 ) (5,796 ) (9,356 ) (9,500 ) Total $264,951 $278,486 $78,784 $32,365 $56,007 $51,261 Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax) $307,316 $327,876 $88,772 $38,972 $64,528 $63,490 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $54,254 $59,802 $14,896 $8,053 $12,950 $13,055 2013 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $25,229 $31,302 $7,295 $3,264 $6,475 $7,242 Interest cost on projected benefit obligation 54,473 61,598 15,802 7,462 16,303 12,170 Expected return on assets (66,951 ) (76,930 ) (21,139 ) (9,117 ) (22,277 ) (17,249 ) Amortization of prior service cost 23 92 10 2 6 9 Recognized net loss 49,517 57,481 13,189 7,878 13,302 9,560 Curtailment loss 4,938 4,347 767 343 1,559 — Special termination benefit 1,784 2,439 359 581 855 1,970 Net pension cost $69,013 $80,329 $16,283 $10,413 $16,223 $13,702 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net gain ($177,105 ) ($221,844 ) ($52,525 ) ($25,419 ) ($55,772 ) ($35,511 ) Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost (23 ) (92 ) (10 ) (2 ) (6 ) (9 ) Amortization of net loss (49,517 ) (57,481 ) (13,189 ) (7,878 ) (13,302 ) (9,560 ) Total ($226,645 ) ($279,417 ) ($65,724 ) ($33,299 ) ($69,080 ) ($45,080 ) Total recognized as net periodic pension income, regulatory asset, and/or AOCI (before tax) ($157,632 ) ($199,088 ) ($49,441 ) ($22,886 ) ($52,857 ) ($31,378 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service cost $— $— $— $— $— $2 Net loss $35,984 $40,295 $9,421 $5,802 $9,363 $9,510 Qualified Pension Obligations, Plan Assets, Funded Status, Amounts Recognized in the Balance Sheet for Entergy Corporation and its Subsidiaries as of December 31, 2015 and 2014 December 31, 2015 2014 (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at beginning of year $7,230,542 $5,770,999 Service cost 175,046 140,436 Interest cost 302,777 290,076 Special termination benefit 76 732 Actuarial (gain)/loss (460,986 ) 1,284,049 Employee contributions 524 560 Benefits paid (399,741 ) (256,310 ) Balance at end of year $6,848,238 $7,230,542 Change in Plan Assets Fair value of assets at beginning of year $4,827,966 $4,429,237 Actual return on plan assets (117,130 ) 255,599 Employer contributions 395,814 398,880 Employee contributions 524 560 Benefits paid (399,741 ) (256,310 ) Fair value of assets at end of year $4,707,433 $4,827,966 Funded status ($2,140,805 ) ($2,402,576 ) Amount recognized in the balance sheet Non-current liabilities ($2,140,805 ) ($2,402,576 ) Amount recognized as a regulatory asset Prior service cost $— $3,704 Net loss 2,300,222 2,451,172 $2,300,222 $2,454,876 Amount recognized as AOCI (before tax) Prior service cost $2,784 $1,015 Net loss 637,472 671,682 $640,256 $672,697 Qualified Pension Obligations, Plan Assets, Funded Status, and Amounts Recognized in the Balance Sheet for the Registrant Subsidiaries as of December 31, 2015 and 2014 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at beginning of year $1,485,718 $1,666,535 $432,169 $202,555 $418,498 $334,312 Service cost 26,646 34,396 7,929 3,395 6,582 7,827 Interest cost 61,885 69,465 18,007 8,432 17,414 13,970 Actuarial gain (87,617 ) (101,361 ) (25,492 ) (12,289 ) (36,862 ) (23,720 ) Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Balance at end of year $1,400,511 $1,564,710 $408,604 $191,064 $383,627 $311,542 Change in Plan Assets Fair value of assets at beginning of year $977,521 $1,113,359 $301,250 $133,344 $310,713 $217,621 Actual return on plan assets (24,201 ) (27,175 ) (7,401 ) (3,243 ) (7,487 ) (5,550 ) Employer contributions 92,419 89,375 22,457 10,903 17,157 20,782 Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Fair value of assets at end of year $959,618 $1,071,234 $292,297 $129,975 $298,378 $212,006 Funded status ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized as regulatory asset Net loss $684,552 $687,305 $190,406 $95,941 $159,085 $159,508 Amounts recognized as AOCI (before tax) Net loss $— $51,733 $— $— $— $— 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at beginning of year $1,192,640 $1,341,212 $345,824 $163,707 $356,080 $270,789 Service cost 20,090 25,706 6,094 2,666 5,142 5,785 Interest cost 59,537 66,984 17,273 8,164 17,746 13,561 Actuarial loss 279,781 294,646 81,600 35,131 58,556 55,410 Benefits paid (66,330 ) (62,013 ) (18,622 ) (7,113 ) (19,026 ) (11,233 ) Balance at end of year $1,485,718 $1,666,535 $432,169 $202,555 $418,498 $334,312 Change in Plan Assets Fair value of assets at beginning of year $896,295 $1,031,187 $281,837 $122,960 $295,751 $196,328 Actual return on plan assets 52,092 59,460 16,196 6,988 16,916 11,265 Employer contributions 95,464 84,725 21,839 10,509 17,072 21,261 Benefits paid (66,330 ) (62,013 ) (18,622 ) (7,113 ) (19,026 ) (11,233 ) Fair value of assets at end of year $977,521 $1,113,359 $301,250 $133,344 $310,713 $217,621 Funded status ($508,197 ) ($553,176 ) ($130,919 ) ($69,211 ) ($107,785 ) ($116,691 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($508,197 ) ($553,176 ) ($130,919 ) ($69,211 ) ($107,785 ) ($116,691 ) Amounts recognized as regulatory asset Net loss $722,119 $741,474 $198,972 $102,141 $176,522 $172,463 Amounts recognized as AOCI (before tax) Net loss $— $40,748 $— $— $— $— Other Postretirement Benefits Entergy also currently offers retiree medical, dental, vision, and life insurance benefits (other postretirement benefits) for eligible retired employees. Employees who commenced employment before July 1, 2014 and who satisfy certain eligibility requirements (including retiring from Entergy after a certain age and/or years of service with Entergy and immediately commencing their Entergy pension benefit), may become eligible for other postretirement benefits. Entergy uses a December 31 measurement date for its postretirement benefit plans. Effective January 1, 1993, Entergy adopted an accounting standard requiring a change from a cash method to an accrual method of accounting for postretirement benefits other than pensions. Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, and Entergy Texas have received regulatory approval to recover accrued other postretirement benefit costs through rates. The LPSC ordered Entergy Louisiana to continue the use of the pay-as-you-go method for ratemaking purposes for postretirement benefits other than pensions. However, the LPSC retains the flexibility to examine individual companies’ accounting for other postretirement benefits to determine if special exceptions to this order are warranted. Pursuant to regulatory directives, Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy contribute the other postretirement benefit costs collected in rates into external trusts. System Energy is funding, on behalf of Entergy Operations, other postretirement benefits associated with Grand Gulf. Trust assets contributed by participating Registrant Subsidiaries are in master trusts, established by Entergy Corporation and maintained by a trustee. Each participating Registrant Subsidiary holds a beneficial interest in the trusts’ assets. The assets in the master trusts are commingled for investment and administrative purposes. Although assets are commingled, supporting records are maintained for the purpose of allocating the beneficial interest in net earnings/(losses) and the administrative expenses of the investment accounts to the various participating plans and participating Registrant Subsidiaries. Beneficial interest in an investment account’s net income/(loss) is comprised of interest and dividends, realized and unrealized gains and losses, and expenses. Beneficial interest from these investments is allocated to the plans and participating Registrant Subsidiary based on their portion of net assets in the pooled accounts. Components of Net Other Postretirement Benefit Cost and Other Amounts Recognized as a Regulatory Asset and/or AOCI Entergy Corporation’s and its subsidiaries’ total 2015 , 2014 , and 2013 other postretirement benefit costs, including amounts capitalized and amounts recognized as a regulatory asset and/or other comprehensive income, included the following components: 2015 2014 2013 (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $45,305 $43,493 $74,654 Interest cost on APBO 71,934 71,841 79,453 Expected return on assets (45,375 ) (44,787 ) (40,323 ) Amortization of prior service credit (37,280 ) (31,590 ) (14,904 ) Recognized net loss 31,573 11,143 44,178 Curtailment loss — — 12,729 Net other postretirement benefit cost $66,157 $50,100 $155,787 Other changes in plan assets and benefit obligations recognized as a regulatory asset and /or AOCI (before tax) Arising this period: Prior service credit for period ($48,192 ) ($35,864 ) ($116,571 ) Net loss/(gain) (154,339 ) 287,313 (405,976 ) Amounts reclassified from regulatory asset and /or AOCI to net periodic benefit cost in the current year: Amortization of prior service credit 37,280 31,590 14,904 Acceleration of prior service credit due to curtailment — — 1,989 Amortization of net loss (31,573 ) (11,143 ) (44,178 ) Total ($196,824 ) $271,896 ($549,832 ) Total recognized as net periodic benefit income/(cost), regulatory asset, and/or AOCI (before tax) ($130,667 ) $321,996 ($394,045 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic benefit cost in the following year Prior service credit ($45,485 ) ($37,280 ) ($31,589 ) Net loss $18,214 $31,591 $11,197 Total 2015 , 2014 , and 2013 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components: 2015 Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy Other postretirement costs: Service cost - benefits earned during the period $6,957 $9,893 $2,028 $818 $2,000 $1,881 Interest cost on APBO 12,518 16,311 3,436 2,608 5,366 2,511 Expected return on assets (19,190 ) — (6,166 ) (4,804 ) (10,351 ) (3,644 ) Amortization of prior credit (2,441 ) (7,467 ) (916 ) (709 ) (2,723 ) (1,465 ) Recognized net loss 5,356 7,118 860 470 2,740 1,198 Net other postretirement benefit (income)/cost $3,200 $25,855 ($758 ) ($1,617 ) ($2,968 ) $481 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($18,035 ) ($1,361 ) $— $— $— ($644 ) Net (gain)/loss (11,978 ) (47,043 ) 774 (5,810 ) (4,907 ) 305 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 7,467 916 709 2,723 1,465 Amortization of net loss (5,356 ) (7,118 ) (860 ) (470 ) (2,740 ) (1,198 ) Total ($32,928 ) ($48,055 ) $830 ($5,571 ) ($4,924 ) ($72 ) Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax) ($29,728 ) ($22,200 ) $72 ($7,188 ) ($7,892 ) $409 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($5,472 ) ($7,783 ) ($933 ) ($745 ) ($2,722 ) ($1,570 ) Net loss $4,256 $2,926 $893 $146 $2,148 $1,149 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $5,957 $9,414 $1,900 $868 $2,378 $2,058 Interest cost on APBO 12,261 16,642 3,655 2,805 5,652 2,611 Expected return on assets (19,135 ) — (5,771 ) (4,475 ) (10,358 ) (3,727 ) Amortization of prior credit (2,441 ) (5,614 ) (915 ) (709 ) (1,300 ) (824 ) Recognized net loss 1,267 2,723 149 56 801 443 Net other postretirement benefit (income)/cost ($2,091 ) $23,165 ($982 ) ($1,455 ) ($2,827 ) $561 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period $— ($12,845 ) $— $— ($8,536 ) ($3,845 ) Net loss 55,642 61,049 9,525 6,309 24,482 10,596 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 5,614 915 709 1,300 824 Amortization of net loss (1,267 ) (2,723 ) (149 ) (56 ) (801 ) (443 ) Total $56,816 $51,095 $10,291 $6,962 $16,445 $7,132 Total recognized as net periodic other postretirement income, regulatory asset, and/or AOCI (before tax) $54,725 $74,260 $9,309 $5,507 $13,618 $7,693 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($2,441 ) ($7,467 ) ($916 ) ($709 ) ($2,723 ) ($1,465 ) Net loss $5,356 $7,118 $860 $470 $2,740 $1,198 2013 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $9,619 $16,451 $3,246 $1,752 $3,760 $3,580 Interest cost on APBO 13,545 18,374 4,289 3,135 6,076 2,945 Expected return on assets (16,843 ) — (5,335 ) (4,101 ) (9,391 ) (3,350 ) Amortization of prior service credit (689 ) (1,450 ) (204 ) (24 ) (501 ) (126 ) Recognized net loss 7,976 9,648 2,534 1,509 3,744 1,896 Curtailment loss 4,517 3,394 596 354 1,436 760 Net other postretirement benefit cost $18,125 $46,417 $5,126 $2,625 $5,124 $5,705 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($11,617 ) ($27,549 ) ($4,714 ) ($4,469 ) ($5,359 ) ($4,591 ) Net loss (81,236 ) (84,681 ) (30,018 ) (18,508 ) (34,562 ) (17,579 ) Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 689 1,450 204 24 501 126 Acceleration of prior service credit/(cost) due to curtailment 78 132 20 (4 ) 62 9 Amortization of net loss (7,976 ) (9,648 ) (2,534 ) (1,509 ) (3,744 ) (1,896 ) Total ($100,062 ) ($120,296 ) ($37,042 ) ($24,466 ) ($43,102 ) ($23,931 ) Total recognized as net periodic other postretirement cost, regulatory asset, and/or AOCI (before tax) ($81,937 ) ($73,879 ) ($31,916 ) ($21,841 ) ($37,978 ) ($18,226 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($2,441 ) ($5,612 ) ($918 ) ($709 ) ($1,301 ) ($824 ) Net loss $1,267 $2,723 $149 $56 $800 $464 Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheet of Entergy Corporation and its Subsidiaries as of December 31, 2015 and 2014 December 31, 2015 2014 (In Thousands) Change in APBO Balance at beginning of year $1,739,557 $1,461,910 Service cost 45,305 43,493 Interest cost 71,934 71,841 Plan amendments (48,192 ) (35,864 ) Plan participant contributions 29,685 22,160 Actuarial (gain)/loss (208,017 ) 274,061 Benefits paid (102,618 ) (102,439 ) Medicare Part D subsidy received 3,175 4,395 Balance at end of year $1,530,829 $1,739,557 Change in Plan Assets Fair value of assets at beginning of year $597,627 $569,850 Actual return on plan assets (8,303 ) 31,535 Employer contributions 62,678 76,521 Plan participant contributions 29,685 22,160 Benefits paid (102,618 ) (102,439 ) Fair value of assets at end of year $579,069 $597,627 Funded status ($951,760 ) ($1,141,930 ) Amounts recognized in the balance sheet Current liabilities ($41,326 ) ($41,821 ) Non-current liabilities (910,434 ) (1,100,109 ) Total funded status ($951,760 ) ($1,141,930 ) Amounts recognized as a regulatory asset Prior service credit ($61,833 ) ($54,508 ) Net loss 191,782 248,918 $129,949 $194,410 Amounts recognized as AOCI (before tax) Prior service credit ($107,673 ) ($104,086 ) Net loss 171,742 300,518 $64,069 $196,432 Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheets of the Registrant Subsidiaries as of December 31, 2015 and 2014 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at beginning of year $303,716 $394,946 $83,162 $63,779 $130,145 $60,754 Service cost 6,957 9,893 2,028 818 2,000 1,881 Interest cost 12,518 16,311 3,436 2,608 5,366 2,511 Plan amendments (18,035 ) (1,361 ) — — — (644 ) Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Actuarial gain (34,217 ) (47,043 ) (6,407 ) (12,118 ) (17,052 ) (3,973 ) Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Medicare Part D subsidy received 619 825 206 137 306 118 Balance at end of year $258,900 $356,253 $77,382 $51,951 $114,582 $57,645 Change in Plan Assets Fair value of assets at beginning of year $244,191 $— $80,935 $71,004 $135,733 $48,293 Actual return on plan assets (3,049 ) — (1,015 ) (1,504 ) (1,794 ) (634 ) Employer contributions 14,722 17,318 661 3,654 2,618 260 Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Fair value of assets at end of year $243,206 $— $75,538 $69,881 $130,374 $44,917 Funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in the balance sheet Current liabilities $— ($18,857 ) $— $— $— $— Non-current liabilities (15,694 ) (337,396 ) (1,844 ) 17,930 15,792 (12,728 ) Total funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in regulatory asset Prior service credit ($26,149 ) $— ($3,225 ) ($2,917 ) ($11,018 ) ($6,902 ) Net loss 77,313 — 18,594 6,458 38,806 19,557 $51,164 $— $15,369 $3,541 $27,788 $12,655 Amounts recognized in AOCI (before tax) Prior service credit $— ($30,874 ) $— $— $— $— Net loss — 70,743 — — — — $— $39,869 $— $— $— $— 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at beginning of year $250,734 $339,066 $74,539 $57,874 $115,418 $53,051 Service cost 5,957 9,414 1,900 868 2,378 2,058 Interest cost 12,261 16,642 3,655 2,805 5,652 2,611 Plan amendments — (12,845 ) — — (8,536 ) (3,845 ) Plan participant contributions 5,195 5,071 1,396 1,044 1,655 1,061 Actuarial loss 49,573 61,049 7,939 5,097 21,471 9,524 Benefits paid (20,984 ) (24,625 ) (6,589 ) (4,131 ) (8,333 ) (3,858 ) Medicare Part D subsidy received 980 1,174 322 222 440 152 Balance at end of year $303,716 $394,946 $83,162 $63,779 $130,145 $60,754 Change in Plan Assets Fair value of assets at beginning of year $231,663 $— $73,438 $66,539 $131,618 $48,101 Actual return on plan assets 13,066 — 4,185 3,263 7,347 2,655 Employer contributions 15,251 19,554 8,505 4,289 3,446 334 Plan participant contributions 5,195 5,071 1,396 1,044 1,655 1,061 Benefits paid (20,984 ) (24,625 ) (6,589 ) (4,131 ) (8,333 ) (3,858 ) Fair value of assets at end of year $244,191 $— $80,935 $71,004 $135,733 $48,293 Funded status ($59,525 ) ($394,946 ) ($2,227 ) $7,225 $5,588 ($12,461 ) Amounts recognized in the balance sheet Current liabilities $— ($18,724 ) $— $— $— $— Non-current liabilities (59,525 ) (376,222 ) (2,227 ) 7,225 5,558 (12,461 ) Total funded status ($59,525 ) ($394,946 ) ($2,227 ) $7,225 $5,558 ($12,461 ) Amounts recognized in regulatory asset Prior service credit ($10,555 ) $— ($4,141 ) ($3,626 ) ($13,741 ) ($7,723 ) Net loss 94,647 — 18,680 12,738 46,453 20,450 $84,092 $— $14,539 $9,112 $32,712 $12,727 Amounts recognized in AOCI (before tax) Prior service credit $— ($36,980 ) $— $— $— $— Net loss — 124,904 — — — — $— $87,924 $— $— $— $— Non-Qualified Pension Plans Entergy also sponsors non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. Entergy recognized net periodic pension cost related to these plans of $22.8 million in 2015 , $32.4 million in 2014 , and $54.5 million in 2013 . In 2015 , 2014 , and 2013 Entergy recognized $5.1 million , $15.1 million , and $33 million , respectively in settlement charges related to the payment of lump sum benefits out of the plan that is included in the non-qualified pension plan cost above. The projected benefit obligation was $157.3 million and $151.8 million as of December 31, 2015 and 2014 , respectively. The accumulated benefit obligation was $137.6 million and $130.6 million as of December 31, 2015 and 2014 , respectively. Entergy’s non-qualified, non-current pension liability at December 31, 2015 and 2014 was $136.1 million and $135.6 million , respectively; and its current liability was $21.2 million and $16.2 million , respectively. The unamortized prior service cost and net loss are recognized in regulatory assets ( $58.8 million at December 31, 2015 and $60.3 million at December 31, 2014 ) and accumulated other comprehensive income before taxes ( $23.5 million at December 31, 2015 and $23.5 million at December 31, 2014 ). The Registrant Subsidiaries (except System Energy) participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. The net periodic pension cost for their employees for the non-qualified plans for 2015 , 2014 , and 2013 , was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2015 $446 $377 $235 $64 $595 2014 $754 $135 $190 $95 $491 2013 $448 $163 $192 $92 $1,001 Included in the 2015 net periodic pension cost above are settlement charges of $108 thousand and $2 thousand for Entergy Louisiana and Entergy Mississippi, respectively, related to the lump sum benefits paid out of the plan. Included in the 2014 net periodic pension cost above are settlement charges of $337 thousand and $16 thousand for Entergy Arkansas and Entergy Texas, respectively, related to the lump sum benefits paid out of the plan. Included in the 2013 net periodic pension cost above are settlement charges of $415 thousand for Entergy Texas related to the lump sum benefits paid out of the plan. The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2015 and 2014 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2015 $4,694 $2,550 $2,185 $468 $8,832 2014 $4,495 $2,851 $2,128 $476 $9,567 The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2015 and 2014 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2015 $4,495 $2,538 $1,802 $417 $8,460 2014 $4,086 $2,824 $1,761 $436 $9,215 The following amounts were recorded on the balance sheet as of December 31, 2015 and 2014 : 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) Current liabilities ($2,128 ) ($237 ) ($119 ) ($19 ) ($773 ) Non-current liabilities (2,566 ) (2,313 ) (2,066 ) (449 ) (8,059 ) Total |
| Entergy Louisiana [Member] | |
| Retirement And Other Postretirement Benefits | RETIREMENT, OTHER POSTRETIREMENT BENEFITS, AND DEFINED CONTRIBUTION PLANS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Qualified Pension Plans Entergy has nine qualified pension plans covering substantially all employees. The “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Retirement Plan II for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan II for Bargaining Employees,” “Entergy Corporation Retirement Plan IV for Non-Bargaining Employees,” and “Entergy Corporation Retirement Plan IV for Bargaining Employees” are non-contributory final average pay plans and provide pension benefits that are based on employees’ credited service and compensation during employment. The “Entergy Corporation Retirement Plan III” is a final average pay plan that provides pension benefits that are based on employees’ credited service and compensation during the final years before retirement and includes a mandatory employee contribution of 3% of earnings during the first 10 years of plan participation, and allows voluntary contributions from 1% to 10% of earnings for a limited group of employees. Non-bargaining employees whose most recent date of hire is after June 30, 2014 participate in the “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees.” Certain bargaining employees hired or rehired after June 30, 2014, or such later date provided for in their applicable collective bargaining agreements, participate in the “Entergy Corporation Cash Balance Plan for Bargaining Employees.” The Registrant Subsidiaries participate in these four plans: “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees,” and “Entergy Cash Balance Plan for Bargaining Employees.” The assets of the seven final average pay qualified pension plans are held in a master trust established by Entergy, and the assets of the two cash balance pension plans are held in a second master trust established by Entergy. Each pension plan has an undivided beneficial interest in each of the investment accounts in its respective master trust that is maintained by a trustee. Use of the master trusts permits the commingling of the trust assets of the pension plans of Entergy Corporation and its Registrant Subsidiaries for investment and administrative purposes. Although assets in the master trusts are commingled, the trustee maintains supporting records for the purpose of allocating the trust level equity in net earnings (loss) and the administrative expenses of the investment accounts in each trust to the various participating pension plans in that particular trust. The fair value of the trusts’ assets is determined by the trustee and certain investment managers. For each trust, the trustee calculates a daily earnings factor, including realized and unrealized gains or losses, collected and accrued income, and administrative expenses, and allocates earnings to each plan in the master trusts on a pro rata basis. Within each pension plan, the record of each Registrant Subsidiary’s beneficial interest in the plan assets is maintained by the plan’s actuary and is updated quarterly. Assets for each Registrant Subsidiary are increased for investment net income and contributions, and are decreased for benefit payments. A plan’s investment net income/loss (i.e. interest and dividends, realized and unrealized gains and losses and expenses) is allocated to the Registrant Subsidiaries participating in that plan based on the value of assets for each Registrant Subsidiary at the beginning of the quarter adjusted for contributions and benefit payments made during the quarter. Entergy Corporation and its subsidiaries fund pension plans in an amount not less than the minimum required contribution under the Employee Retirement Income Security Act of 1974, as amended, and the Internal Revenue Code of 1986, as amended. The assets of the plans include common and preferred stocks, fixed-income securities, interest in a money market fund, and insurance contracts. The Registrant Subsidiaries’ pension costs are recovered from customers as a component of cost of service in each of their respective jurisdictions. Components of Qualified Net Pension Cost and Other Amounts Recognized as a Regulatory Asset and/or Accumulated Other Comprehensive Income (AOCI) Entergy Corporation and its subsidiaries’ total 2015 , 2014 , and 2013 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, included the following components: 2015 2014 2013 (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $175,046 $140,436 $172,280 Interest cost on projected benefit obligation 302,777 290,076 263,296 Expected return on assets (394,618 ) (361,462 ) (328,227 ) Amortization of prior service cost 1,561 1,600 2,125 Recognized net loss 235,922 145,095 213,194 Curtailment loss 374 — 16,318 Special termination benefit 76 732 13,139 Net periodic pension costs $321,138 $216,477 $352,125 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net (gain)/loss $50,762 $1,389,912 ($894,150 ) Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost (1,561 ) (1,600 ) (2,125 ) Acceleration of prior service cost to curtailment (374 ) — (1,307 ) Amortization of net loss (235,922 ) (145,095 ) (213,194 ) Total ($187,095 ) $1,243,217 ($1,110,776 ) Total recognized as net periodic pension (income)/cost, regulatory asset, and/or AOCI (before tax) $134,043 $1,459,694 ($758,651 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year: Prior service cost $1,079 $1,561 $1,600 Net loss $195,321 $237,013 $146,958 The Registrant Subsidiaries’ total 2015 , 2014 , and 2013 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components: 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $26,646 $34,396 $7,929 $3,395 $6,582 $7,827 Interest cost on projected benefit obligation 61,885 69,465 18,007 8,432 17,414 13,970 Expected return on assets (80,102 ) (90,803 ) (24,420 ) (10,899 ) (24,887 ) (18,271 ) Recognized net loss 54,254 59,802 14,896 8,053 12,950 13,055 Net pension cost $62,683 $72,860 $16,412 $8,981 $12,059 $16,581 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net (gain)/loss $16,687 $16,618 $6,329 $1,853 ($4,488 ) $101 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of net loss (54,254 ) (59,802 ) (14,896 ) (8,053 ) (12,950 ) (13,055 ) Total ($37,567 ) ($43,184 ) ($8,567 ) ($6,200 ) ($17,438 ) ($12,954 ) Total recognized as net periodic pension (income)/cost regulatory asset, and/or AOCI (before tax) $25,116 $29,676 $7,845 $2,781 ($5,379 ) $3,627 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $43,747 $47,809 $11,938 $6,460 $9,358 $10,414 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $20,090 $25,706 $6,094 $2,666 $5,142 $5,785 Interest cost on projected benefit obligation 59,537 66,984 17,273 8,164 17,746 13,561 Expected return on assets (73,218 ) (83,746 ) (22,794 ) (10,019 ) (23,723 ) (16,619 ) Amortization of prior service cost — — — — — 2 Recognized net loss 35,956 40,446 9,415 5,796 9,356 9,500 Net pension cost $42,365 $49,390 $9,988 $6,607 $8,521 $12,229 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $300,907 $318,932 $88,199 $38,161 $65,363 $60,763 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost — — — — — (2 ) Amortization of net loss (35,956 ) (40,446 ) (9,415 ) (5,796 ) (9,356 ) (9,500 ) Total $264,951 $278,486 $78,784 $32,365 $56,007 $51,261 Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax) $307,316 $327,876 $88,772 $38,972 $64,528 $63,490 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $54,254 $59,802 $14,896 $8,053 $12,950 $13,055 2013 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $25,229 $31,302 $7,295 $3,264 $6,475 $7,242 Interest cost on projected benefit obligation 54,473 61,598 15,802 7,462 16,303 12,170 Expected return on assets (66,951 ) (76,930 ) (21,139 ) (9,117 ) (22,277 ) (17,249 ) Amortization of prior service cost 23 92 10 2 6 9 Recognized net loss 49,517 57,481 13,189 7,878 13,302 9,560 Curtailment loss 4,938 4,347 767 343 1,559 — Special termination benefit 1,784 2,439 359 581 855 1,970 Net pension cost $69,013 $80,329 $16,283 $10,413 $16,223 $13,702 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net gain ($177,105 ) ($221,844 ) ($52,525 ) ($25,419 ) ($55,772 ) ($35,511 ) Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost (23 ) (92 ) (10 ) (2 ) (6 ) (9 ) Amortization of net loss (49,517 ) (57,481 ) (13,189 ) (7,878 ) (13,302 ) (9,560 ) Total ($226,645 ) ($279,417 ) ($65,724 ) ($33,299 ) ($69,080 ) ($45,080 ) Total recognized as net periodic pension income, regulatory asset, and/or AOCI (before tax) ($157,632 ) ($199,088 ) ($49,441 ) ($22,886 ) ($52,857 ) ($31,378 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service cost $— $— $— $— $— $2 Net loss $35,984 $40,295 $9,421 $5,802 $9,363 $9,510 Qualified Pension Obligations, Plan Assets, Funded Status, Amounts Recognized in the Balance Sheet for Entergy Corporation and its Subsidiaries as of December 31, 2015 and 2014 December 31, 2015 2014 (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at beginning of year $7,230,542 $5,770,999 Service cost 175,046 140,436 Interest cost 302,777 290,076 Special termination benefit 76 732 Actuarial (gain)/loss (460,986 ) 1,284,049 Employee contributions 524 560 Benefits paid (399,741 ) (256,310 ) Balance at end of year $6,848,238 $7,230,542 Change in Plan Assets Fair value of assets at beginning of year $4,827,966 $4,429,237 Actual return on plan assets (117,130 ) 255,599 Employer contributions 395,814 398,880 Employee contributions 524 560 Benefits paid (399,741 ) (256,310 ) Fair value of assets at end of year $4,707,433 $4,827,966 Funded status ($2,140,805 ) ($2,402,576 ) Amount recognized in the balance sheet Non-current liabilities ($2,140,805 ) ($2,402,576 ) Amount recognized as a regulatory asset Prior service cost $— $3,704 Net loss 2,300,222 2,451,172 $2,300,222 $2,454,876 Amount recognized as AOCI (before tax) Prior service cost $2,784 $1,015 Net loss 637,472 671,682 $640,256 $672,697 Qualified Pension Obligations, Plan Assets, Funded Status, and Amounts Recognized in the Balance Sheet for the Registrant Subsidiaries as of December 31, 2015 and 2014 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at beginning of year $1,485,718 $1,666,535 $432,169 $202,555 $418,498 $334,312 Service cost 26,646 34,396 7,929 3,395 6,582 7,827 Interest cost 61,885 69,465 18,007 8,432 17,414 13,970 Actuarial gain (87,617 ) (101,361 ) (25,492 ) (12,289 ) (36,862 ) (23,720 ) Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Balance at end of year $1,400,511 $1,564,710 $408,604 $191,064 $383,627 $311,542 Change in Plan Assets Fair value of assets at beginning of year $977,521 $1,113,359 $301,250 $133,344 $310,713 $217,621 Actual return on plan assets (24,201 ) (27,175 ) (7,401 ) (3,243 ) (7,487 ) (5,550 ) Employer contributions 92,419 89,375 22,457 10,903 17,157 20,782 Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Fair value of assets at end of year $959,618 $1,071,234 $292,297 $129,975 $298,378 $212,006 Funded status ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized as regulatory asset Net loss $684,552 $687,305 $190,406 $95,941 $159,085 $159,508 Amounts recognized as AOCI (before tax) Net loss $— $51,733 $— $— $— $— 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at beginning of year $1,192,640 $1,341,212 $345,824 $163,707 $356,080 $270,789 Service cost 20,090 25,706 6,094 2,666 5,142 5,785 Interest cost 59,537 66,984 17,273 8,164 17,746 13,561 Actuarial loss 279,781 294,646 81,600 35,131 58,556 55,410 Benefits paid (66,330 ) (62,013 ) (18,622 ) (7,113 ) (19,026 ) (11,233 ) Balance at end of year $1,485,718 $1,666,535 $432,169 $202,555 $418,498 $334,312 Change in Plan Assets Fair value of assets at beginning of year $896,295 $1,031,187 $281,837 $122,960 $295,751 $196,328 Actual return on plan assets 52,092 59,460 16,196 6,988 16,916 11,265 Employer contributions 95,464 84,725 21,839 10,509 17,072 21,261 Benefits paid (66,330 ) (62,013 ) (18,622 ) (7,113 ) (19,026 ) (11,233 ) Fair value of assets at end of year $977,521 $1,113,359 $301,250 $133,344 $310,713 $217,621 Funded status ($508,197 ) ($553,176 ) ($130,919 ) ($69,211 ) ($107,785 ) ($116,691 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($508,197 ) ($553,176 ) ($130,919 ) ($69,211 ) ($107,785 ) ($116,691 ) Amounts recognized as regulatory asset Net loss $722,119 $741,474 $198,972 $102,141 $176,522 $172,463 Amounts recognized as AOCI (before tax) Net loss $— $40,748 $— $— $— $— Other Postretirement Benefits Entergy also currently offers retiree medical, dental, vision, and life insurance benefits (other postretirement benefits) for eligible retired employees. Employees who commenced employment before July 1, 2014 and who satisfy certain eligibility requirements (including retiring from Entergy after a certain age and/or years of service with Entergy and immediately commencing their Entergy pension benefit), may become eligible for other postretirement benefits. Entergy uses a December 31 measurement date for its postretirement benefit plans. Effective January 1, 1993, Entergy adopted an accounting standard requiring a change from a cash method to an accrual method of accounting for postretirement benefits other than pensions. Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, and Entergy Texas have received regulatory approval to recover accrued other postretirement benefit costs through rates. The LPSC ordered Entergy Louisiana to continue the use of the pay-as-you-go method for ratemaking purposes for postretirement benefits other than pensions. However, the LPSC retains the flexibility to examine individual companies’ accounting for other postretirement benefits to determine if special exceptions to this order are warranted. Pursuant to regulatory directives, Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy contribute the other postretirement benefit costs collected in rates into external trusts. System Energy is funding, on behalf of Entergy Operations, other postretirement benefits associated with Grand Gulf. Trust assets contributed by participating Registrant Subsidiaries are in master trusts, established by Entergy Corporation and maintained by a trustee. Each participating Registrant Subsidiary holds a beneficial interest in the trusts’ assets. The assets in the master trusts are commingled for investment and administrative purposes. Although assets are commingled, supporting records are maintained for the purpose of allocating the beneficial interest in net earnings/(losses) and the administrative expenses of the investment accounts to the various participating plans and participating Registrant Subsidiaries. Beneficial interest in an investment account’s net income/(loss) is comprised of interest and dividends, realized and unrealized gains and losses, and expenses. Beneficial interest from these investments is allocated to the plans and participating Registrant Subsidiary based on their portion of net assets in the pooled accounts. Components of Net Other Postretirement Benefit Cost and Other Amounts Recognized as a Regulatory Asset and/or AOCI Entergy Corporation’s and its subsidiaries’ total 2015 , 2014 , and 2013 other postretirement benefit costs, including amounts capitalized and amounts recognized as a regulatory asset and/or other comprehensive income, included the following components: 2015 2014 2013 (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $45,305 $43,493 $74,654 Interest cost on APBO 71,934 71,841 79,453 Expected return on assets (45,375 ) (44,787 ) (40,323 ) Amortization of prior service credit (37,280 ) (31,590 ) (14,904 ) Recognized net loss 31,573 11,143 44,178 Curtailment loss — — 12,729 Net other postretirement benefit cost $66,157 $50,100 $155,787 Other changes in plan assets and benefit obligations recognized as a regulatory asset and /or AOCI (before tax) Arising this period: Prior service credit for period ($48,192 ) ($35,864 ) ($116,571 ) Net loss/(gain) (154,339 ) 287,313 (405,976 ) Amounts reclassified from regulatory asset and /or AOCI to net periodic benefit cost in the current year: Amortization of prior service credit 37,280 31,590 14,904 Acceleration of prior service credit due to curtailment — — 1,989 Amortization of net loss (31,573 ) (11,143 ) (44,178 ) Total ($196,824 ) $271,896 ($549,832 ) Total recognized as net periodic benefit income/(cost), regulatory asset, and/or AOCI (before tax) ($130,667 ) $321,996 ($394,045 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic benefit cost in the following year Prior service credit ($45,485 ) ($37,280 ) ($31,589 ) Net loss $18,214 $31,591 $11,197 Total 2015 , 2014 , and 2013 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components: 2015 Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy Other postretirement costs: Service cost - benefits earned during the period $6,957 $9,893 $2,028 $818 $2,000 $1,881 Interest cost on APBO 12,518 16,311 3,436 2,608 5,366 2,511 Expected return on assets (19,190 ) — (6,166 ) (4,804 ) (10,351 ) (3,644 ) Amortization of prior credit (2,441 ) (7,467 ) (916 ) (709 ) (2,723 ) (1,465 ) Recognized net loss 5,356 7,118 860 470 2,740 1,198 Net other postretirement benefit (income)/cost $3,200 $25,855 ($758 ) ($1,617 ) ($2,968 ) $481 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($18,035 ) ($1,361 ) $— $— $— ($644 ) Net (gain)/loss (11,978 ) (47,043 ) 774 (5,810 ) (4,907 ) 305 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 7,467 916 709 2,723 1,465 Amortization of net loss (5,356 ) (7,118 ) (860 ) (470 ) (2,740 ) (1,198 ) Total ($32,928 ) ($48,055 ) $830 ($5,571 ) ($4,924 ) ($72 ) Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax) ($29,728 ) ($22,200 ) $72 ($7,188 ) ($7,892 ) $409 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($5,472 ) ($7,783 ) ($933 ) ($745 ) ($2,722 ) ($1,570 ) Net loss $4,256 $2,926 $893 $146 $2,148 $1,149 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $5,957 $9,414 $1,900 $868 $2,378 $2,058 Interest cost on APBO 12,261 16,642 3,655 2,805 5,652 2,611 Expected return on assets (19,135 ) — (5,771 ) (4,475 ) (10,358 ) (3,727 ) Amortization of prior credit (2,441 ) (5,614 ) (915 ) (709 ) (1,300 ) (824 ) Recognized net loss 1,267 2,723 149 56 801 443 Net other postretirement benefit (income)/cost ($2,091 ) $23,165 ($982 ) ($1,455 ) ($2,827 ) $561 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period $— ($12,845 ) $— $— ($8,536 ) ($3,845 ) Net loss 55,642 61,049 9,525 6,309 24,482 10,596 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 5,614 915 709 1,300 824 Amortization of net loss (1,267 ) (2,723 ) (149 ) (56 ) (801 ) (443 ) Total $56,816 $51,095 $10,291 $6,962 $16,445 $7,132 Total recognized as net periodic other postretirement income, regulatory asset, and/or AOCI (before tax) $54,725 $74,260 $9,309 $5,507 $13,618 $7,693 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($2,441 ) ($7,467 ) ($916 ) ($709 ) ($2,723 ) ($1,465 ) Net loss $5,356 $7,118 $860 $470 $2,740 $1,198 2013 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $9,619 $16,451 $3,246 $1,752 $3,760 $3,580 Interest cost on APBO 13,545 18,374 4,289 3,135 6,076 2,945 Expected return on assets (16,843 ) — (5,335 ) (4,101 ) (9,391 ) (3,350 ) Amortization of prior service credit (689 ) (1,450 ) (204 ) (24 ) (501 ) (126 ) Recognized net loss 7,976 9,648 2,534 1,509 3,744 1,896 Curtailment loss 4,517 3,394 596 354 1,436 760 Net other postretirement benefit cost $18,125 $46,417 $5,126 $2,625 $5,124 $5,705 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($11,617 ) ($27,549 ) ($4,714 ) ($4,469 ) ($5,359 ) ($4,591 ) Net loss (81,236 ) (84,681 ) (30,018 ) (18,508 ) (34,562 ) (17,579 ) Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 689 1,450 204 24 501 126 Acceleration of prior service credit/(cost) due to curtailment 78 132 20 (4 ) 62 9 Amortization of net loss (7,976 ) (9,648 ) (2,534 ) (1,509 ) (3,744 ) (1,896 ) Total ($100,062 ) ($120,296 ) ($37,042 ) ($24,466 ) ($43,102 ) ($23,931 ) Total recognized as net periodic other postretirement cost, regulatory asset, and/or AOCI (before tax) ($81,937 ) ($73,879 ) ($31,916 ) ($21,841 ) ($37,978 ) ($18,226 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($2,441 ) ($5,612 ) ($918 ) ($709 ) ($1,301 ) ($824 ) Net loss $1,267 $2,723 $149 $56 $800 $464 Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheet of Entergy Corporation and its Subsidiaries as of December 31, 2015 and 2014 December 31, 2015 2014 (In Thousands) Change in APBO Balance at beginning of year $1,739,557 $1,461,910 Service cost 45,305 43,493 Interest cost 71,934 71,841 Plan amendments (48,192 ) (35,864 ) Plan participant contributions 29,685 22,160 Actuarial (gain)/loss (208,017 ) 274,061 Benefits paid (102,618 ) (102,439 ) Medicare Part D subsidy received 3,175 4,395 Balance at end of year $1,530,829 $1,739,557 Change in Plan Assets Fair value of assets at beginning of year $597,627 $569,850 Actual return on plan assets (8,303 ) 31,535 Employer contributions 62,678 76,521 Plan participant contributions 29,685 22,160 Benefits paid (102,618 ) (102,439 ) Fair value of assets at end of year $579,069 $597,627 Funded status ($951,760 ) ($1,141,930 ) Amounts recognized in the balance sheet Current liabilities ($41,326 ) ($41,821 ) Non-current liabilities (910,434 ) (1,100,109 ) Total funded status ($951,760 ) ($1,141,930 ) Amounts recognized as a regulatory asset Prior service credit ($61,833 ) ($54,508 ) Net loss 191,782 248,918 $129,949 $194,410 Amounts recognized as AOCI (before tax) Prior service credit ($107,673 ) ($104,086 ) Net loss 171,742 300,518 $64,069 $196,432 Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheets of the Registrant Subsidiaries as of December 31, 2015 and 2014 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at beginning of year $303,716 $394,946 $83,162 $63,779 $130,145 $60,754 Service cost 6,957 9,893 2,028 818 2,000 1,881 Interest cost 12,518 16,311 3,436 2,608 5,366 2,511 Plan amendments (18,035 ) (1,361 ) — — — (644 ) Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Actuarial gain (34,217 ) (47,043 ) (6,407 ) (12,118 ) (17,052 ) (3,973 ) Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Medicare Part D subsidy received 619 825 206 137 306 118 Balance at end of year $258,900 $356,253 $77,382 $51,951 $114,582 $57,645 Change in Plan Assets Fair value of assets at beginning of year $244,191 $— $80,935 $71,004 $135,733 $48,293 Actual return on plan assets (3,049 ) — (1,015 ) (1,504 ) (1,794 ) (634 ) Employer contributions 14,722 17,318 661 3,654 2,618 260 Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Fair value of assets at end of year $243,206 $— $75,538 $69,881 $130,374 $44,917 Funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in the balance sheet Current liabilities $— ($18,857 ) $— $— $— $— Non-current liabilities (15,694 ) (337,396 ) (1,844 ) 17,930 15,792 (12,728 ) Total funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in regulatory asset Prior service credit ($26,149 ) $— ($3,225 ) ($2,917 ) ($11,018 ) ($6,902 ) Net loss 77,313 — 18,594 6,458 38,806 19,557 $51,164 $— $15,369 $3,541 $27,788 $12,655 Amounts recognized in AOCI (before tax) Prior service credit $— ($30,874 ) $— $— $— $— Net loss — 70,743 — — — — $— $39,869 $— $— $— $— 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at beginning of year $250,734 $339,066 $74,539 $57,874 $115,418 $53,051 Service cost 5,957 9,414 1,900 868 2,378 2,058 Interest cost 12,261 16,642 3,655 2,805 5,652 2,611 Plan amendments — (12,845 ) — — (8,536 ) (3,845 ) Plan participant contributions 5,195 5,071 1,396 1,044 1,655 1,061 Actuarial loss 49,573 61,049 7,939 5,097 21,471 9,524 Benefits paid (20,984 ) (24,625 ) (6,589 ) (4,131 ) (8,333 ) (3,858 ) Medicare Part D subsidy received 980 1,174 322 222 440 152 Balance at end of year $303,716 $394,946 $83,162 $63,779 $130,145 $60,754 Change in Plan Assets Fair value of assets at beginning of year $231,663 $— $73,438 $66,539 $131,618 $48,101 Actual return on plan assets 13,066 — 4,185 3,263 7,347 2,655 Employer contributions 15,251 19,554 8,505 4,289 3,446 334 Plan participant contributions 5,195 5,071 1,396 1,044 1,655 1,061 Benefits paid (20,984 ) (24,625 ) (6,589 ) (4,131 ) (8,333 ) (3,858 ) Fair value of assets at end of year $244,191 $— $80,935 $71,004 $135,733 $48,293 Funded status ($59,525 ) ($394,946 ) ($2,227 ) $7,225 $5,588 ($12,461 ) Amounts recognized in the balance sheet Current liabilities $— ($18,724 ) $— $— $— $— Non-current liabilities (59,525 ) (376,222 ) (2,227 ) 7,225 5,558 (12,461 ) Total funded status ($59,525 ) ($394,946 ) ($2,227 ) $7,225 $5,558 ($12,461 ) Amounts recognized in regulatory asset Prior service credit ($10,555 ) $— ($4,141 ) ($3,626 ) ($13,741 ) ($7,723 ) Net loss 94,647 — 18,680 12,738 46,453 20,450 $84,092 $— $14,539 $9,112 $32,712 $12,727 Amounts recognized in AOCI (before tax) Prior service credit $— ($36,980 ) $— $— $— $— Net loss — 124,904 — — — — $— $87,924 $— $— $— $— Non-Qualified Pension Plans Entergy also sponsors non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. Entergy recognized net periodic pension cost related to these plans of $22.8 million in 2015 , $32.4 million in 2014 , and $54.5 million in 2013 . In 2015 , 2014 , and 2013 Entergy recognized $5.1 million , $15.1 million , and $33 million , respectively in settlement charges related to the payment of lump sum benefits out of the plan that is included in the non-qualified pension plan cost above. The projected benefit obligation was $157.3 million and $151.8 million as of December 31, 2015 and 2014 , respectively. The accumulated benefit obligation was $137.6 million and $130.6 million as of December 31, 2015 and 2014 , respectively. Entergy’s non-qualified, non-current pension liability at December 31, 2015 and 2014 was $136.1 million and $135.6 million , respectively; and its current liability was $21.2 million and $16.2 million , respectively. The unamortized prior service cost and net loss are recognized in regulatory assets ( $58.8 million at December 31, 2015 and $60.3 million at December 31, 2014 ) and accumulated other comprehensive income before taxes ( $23.5 million at December 31, 2015 and $23.5 million at December 31, 2014 ). The Registrant Subsidiaries (except System Energy) participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. The net periodic pension cost for their employees for the non-qualified plans for 2015 , 2014 , and 2013 , was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2015 $446 $377 $235 $64 $595 2014 $754 $135 $190 $95 $491 2013 $448 $163 $192 $92 $1,001 Included in the 2015 net periodic pension cost above are settlement charges of $108 thousand and $2 thousand for Entergy Louisiana and Entergy Mississippi, respectively, related to the lump sum benefits paid out of the plan. Included in the 2014 net periodic pension cost above are settlement charges of $337 thousand and $16 thousand for Entergy Arkansas and Entergy Texas, respectively, related to the lump sum benefits paid out of the plan. Included in the 2013 net periodic pension cost above are settlement charges of $415 thousand for Entergy Texas related to the lump sum benefits paid out of the plan. The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2015 and 2014 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2015 $4,694 $2,550 $2,185 $468 $8,832 2014 $4,495 $2,851 $2,128 $476 $9,567 The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2015 and 2014 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2015 $4,495 $2,538 $1,802 $417 $8,460 2014 $4,086 $2,824 $1,761 $436 $9,215 The following amounts were recorded on the balance sheet as of December 31, 2015 and 2014 : 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) Current liabilities ($2,128 ) ($237 ) ($119 ) ($19 ) ($773 ) Non-current liabilities (2,566 ) (2,313 ) (2,066 ) (449 ) (8,059 ) Total |
| Entergy Mississippi [Member] | |
| Retirement And Other Postretirement Benefits | RETIREMENT, OTHER POSTRETIREMENT BENEFITS, AND DEFINED CONTRIBUTION PLANS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Qualified Pension Plans Entergy has nine qualified pension plans covering substantially all employees. The “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Retirement Plan II for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan II for Bargaining Employees,” “Entergy Corporation Retirement Plan IV for Non-Bargaining Employees,” and “Entergy Corporation Retirement Plan IV for Bargaining Employees” are non-contributory final average pay plans and provide pension benefits that are based on employees’ credited service and compensation during employment. The “Entergy Corporation Retirement Plan III” is a final average pay plan that provides pension benefits that are based on employees’ credited service and compensation during the final years before retirement and includes a mandatory employee contribution of 3% of earnings during the first 10 years of plan participation, and allows voluntary contributions from 1% to 10% of earnings for a limited group of employees. Non-bargaining employees whose most recent date of hire is after June 30, 2014 participate in the “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees.” Certain bargaining employees hired or rehired after June 30, 2014, or such later date provided for in their applicable collective bargaining agreements, participate in the “Entergy Corporation Cash Balance Plan for Bargaining Employees.” The Registrant Subsidiaries participate in these four plans: “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees,” and “Entergy Cash Balance Plan for Bargaining Employees.” The assets of the seven final average pay qualified pension plans are held in a master trust established by Entergy, and the assets of the two cash balance pension plans are held in a second master trust established by Entergy. Each pension plan has an undivided beneficial interest in each of the investment accounts in its respective master trust that is maintained by a trustee. Use of the master trusts permits the commingling of the trust assets of the pension plans of Entergy Corporation and its Registrant Subsidiaries for investment and administrative purposes. Although assets in the master trusts are commingled, the trustee maintains supporting records for the purpose of allocating the trust level equity in net earnings (loss) and the administrative expenses of the investment accounts in each trust to the various participating pension plans in that particular trust. The fair value of the trusts’ assets is determined by the trustee and certain investment managers. For each trust, the trustee calculates a daily earnings factor, including realized and unrealized gains or losses, collected and accrued income, and administrative expenses, and allocates earnings to each plan in the master trusts on a pro rata basis. Within each pension plan, the record of each Registrant Subsidiary’s beneficial interest in the plan assets is maintained by the plan’s actuary and is updated quarterly. Assets for each Registrant Subsidiary are increased for investment net income and contributions, and are decreased for benefit payments. A plan’s investment net income/loss (i.e. interest and dividends, realized and unrealized gains and losses and expenses) is allocated to the Registrant Subsidiaries participating in that plan based on the value of assets for each Registrant Subsidiary at the beginning of the quarter adjusted for contributions and benefit payments made during the quarter. Entergy Corporation and its subsidiaries fund pension plans in an amount not less than the minimum required contribution under the Employee Retirement Income Security Act of 1974, as amended, and the Internal Revenue Code of 1986, as amended. The assets of the plans include common and preferred stocks, fixed-income securities, interest in a money market fund, and insurance contracts. The Registrant Subsidiaries’ pension costs are recovered from customers as a component of cost of service in each of their respective jurisdictions. Components of Qualified Net Pension Cost and Other Amounts Recognized as a Regulatory Asset and/or Accumulated Other Comprehensive Income (AOCI) Entergy Corporation and its subsidiaries’ total 2015 , 2014 , and 2013 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, included the following components: 2015 2014 2013 (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $175,046 $140,436 $172,280 Interest cost on projected benefit obligation 302,777 290,076 263,296 Expected return on assets (394,618 ) (361,462 ) (328,227 ) Amortization of prior service cost 1,561 1,600 2,125 Recognized net loss 235,922 145,095 213,194 Curtailment loss 374 — 16,318 Special termination benefit 76 732 13,139 Net periodic pension costs $321,138 $216,477 $352,125 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net (gain)/loss $50,762 $1,389,912 ($894,150 ) Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost (1,561 ) (1,600 ) (2,125 ) Acceleration of prior service cost to curtailment (374 ) — (1,307 ) Amortization of net loss (235,922 ) (145,095 ) (213,194 ) Total ($187,095 ) $1,243,217 ($1,110,776 ) Total recognized as net periodic pension (income)/cost, regulatory asset, and/or AOCI (before tax) $134,043 $1,459,694 ($758,651 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year: Prior service cost $1,079 $1,561 $1,600 Net loss $195,321 $237,013 $146,958 The Registrant Subsidiaries’ total 2015 , 2014 , and 2013 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components: 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $26,646 $34,396 $7,929 $3,395 $6,582 $7,827 Interest cost on projected benefit obligation 61,885 69,465 18,007 8,432 17,414 13,970 Expected return on assets (80,102 ) (90,803 ) (24,420 ) (10,899 ) (24,887 ) (18,271 ) Recognized net loss 54,254 59,802 14,896 8,053 12,950 13,055 Net pension cost $62,683 $72,860 $16,412 $8,981 $12,059 $16,581 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net (gain)/loss $16,687 $16,618 $6,329 $1,853 ($4,488 ) $101 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of net loss (54,254 ) (59,802 ) (14,896 ) (8,053 ) (12,950 ) (13,055 ) Total ($37,567 ) ($43,184 ) ($8,567 ) ($6,200 ) ($17,438 ) ($12,954 ) Total recognized as net periodic pension (income)/cost regulatory asset, and/or AOCI (before tax) $25,116 $29,676 $7,845 $2,781 ($5,379 ) $3,627 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $43,747 $47,809 $11,938 $6,460 $9,358 $10,414 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $20,090 $25,706 $6,094 $2,666 $5,142 $5,785 Interest cost on projected benefit obligation 59,537 66,984 17,273 8,164 17,746 13,561 Expected return on assets (73,218 ) (83,746 ) (22,794 ) (10,019 ) (23,723 ) (16,619 ) Amortization of prior service cost — — — — — 2 Recognized net loss 35,956 40,446 9,415 5,796 9,356 9,500 Net pension cost $42,365 $49,390 $9,988 $6,607 $8,521 $12,229 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $300,907 $318,932 $88,199 $38,161 $65,363 $60,763 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost — — — — — (2 ) Amortization of net loss (35,956 ) (40,446 ) (9,415 ) (5,796 ) (9,356 ) (9,500 ) Total $264,951 $278,486 $78,784 $32,365 $56,007 $51,261 Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax) $307,316 $327,876 $88,772 $38,972 $64,528 $63,490 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $54,254 $59,802 $14,896 $8,053 $12,950 $13,055 2013 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $25,229 $31,302 $7,295 $3,264 $6,475 $7,242 Interest cost on projected benefit obligation 54,473 61,598 15,802 7,462 16,303 12,170 Expected return on assets (66,951 ) (76,930 ) (21,139 ) (9,117 ) (22,277 ) (17,249 ) Amortization of prior service cost 23 92 10 2 6 9 Recognized net loss 49,517 57,481 13,189 7,878 13,302 9,560 Curtailment loss 4,938 4,347 767 343 1,559 — Special termination benefit 1,784 2,439 359 581 855 1,970 Net pension cost $69,013 $80,329 $16,283 $10,413 $16,223 $13,702 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net gain ($177,105 ) ($221,844 ) ($52,525 ) ($25,419 ) ($55,772 ) ($35,511 ) Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost (23 ) (92 ) (10 ) (2 ) (6 ) (9 ) Amortization of net loss (49,517 ) (57,481 ) (13,189 ) (7,878 ) (13,302 ) (9,560 ) Total ($226,645 ) ($279,417 ) ($65,724 ) ($33,299 ) ($69,080 ) ($45,080 ) Total recognized as net periodic pension income, regulatory asset, and/or AOCI (before tax) ($157,632 ) ($199,088 ) ($49,441 ) ($22,886 ) ($52,857 ) ($31,378 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service cost $— $— $— $— $— $2 Net loss $35,984 $40,295 $9,421 $5,802 $9,363 $9,510 Qualified Pension Obligations, Plan Assets, Funded Status, Amounts Recognized in the Balance Sheet for Entergy Corporation and its Subsidiaries as of December 31, 2015 and 2014 December 31, 2015 2014 (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at beginning of year $7,230,542 $5,770,999 Service cost 175,046 140,436 Interest cost 302,777 290,076 Special termination benefit 76 732 Actuarial (gain)/loss (460,986 ) 1,284,049 Employee contributions 524 560 Benefits paid (399,741 ) (256,310 ) Balance at end of year $6,848,238 $7,230,542 Change in Plan Assets Fair value of assets at beginning of year $4,827,966 $4,429,237 Actual return on plan assets (117,130 ) 255,599 Employer contributions 395,814 398,880 Employee contributions 524 560 Benefits paid (399,741 ) (256,310 ) Fair value of assets at end of year $4,707,433 $4,827,966 Funded status ($2,140,805 ) ($2,402,576 ) Amount recognized in the balance sheet Non-current liabilities ($2,140,805 ) ($2,402,576 ) Amount recognized as a regulatory asset Prior service cost $— $3,704 Net loss 2,300,222 2,451,172 $2,300,222 $2,454,876 Amount recognized as AOCI (before tax) Prior service cost $2,784 $1,015 Net loss 637,472 671,682 $640,256 $672,697 Qualified Pension Obligations, Plan Assets, Funded Status, and Amounts Recognized in the Balance Sheet for the Registrant Subsidiaries as of December 31, 2015 and 2014 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at beginning of year $1,485,718 $1,666,535 $432,169 $202,555 $418,498 $334,312 Service cost 26,646 34,396 7,929 3,395 6,582 7,827 Interest cost 61,885 69,465 18,007 8,432 17,414 13,970 Actuarial gain (87,617 ) (101,361 ) (25,492 ) (12,289 ) (36,862 ) (23,720 ) Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Balance at end of year $1,400,511 $1,564,710 $408,604 $191,064 $383,627 $311,542 Change in Plan Assets Fair value of assets at beginning of year $977,521 $1,113,359 $301,250 $133,344 $310,713 $217,621 Actual return on plan assets (24,201 ) (27,175 ) (7,401 ) (3,243 ) (7,487 ) (5,550 ) Employer contributions 92,419 89,375 22,457 10,903 17,157 20,782 Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Fair value of assets at end of year $959,618 $1,071,234 $292,297 $129,975 $298,378 $212,006 Funded status ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized as regulatory asset Net loss $684,552 $687,305 $190,406 $95,941 $159,085 $159,508 Amounts recognized as AOCI (before tax) Net loss $— $51,733 $— $— $— $— 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at beginning of year $1,192,640 $1,341,212 $345,824 $163,707 $356,080 $270,789 Service cost 20,090 25,706 6,094 2,666 5,142 5,785 Interest cost 59,537 66,984 17,273 8,164 17,746 13,561 Actuarial loss 279,781 294,646 81,600 35,131 58,556 55,410 Benefits paid (66,330 ) (62,013 ) (18,622 ) (7,113 ) (19,026 ) (11,233 ) Balance at end of year $1,485,718 $1,666,535 $432,169 $202,555 $418,498 $334,312 Change in Plan Assets Fair value of assets at beginning of year $896,295 $1,031,187 $281,837 $122,960 $295,751 $196,328 Actual return on plan assets 52,092 59,460 16,196 6,988 16,916 11,265 Employer contributions 95,464 84,725 21,839 10,509 17,072 21,261 Benefits paid (66,330 ) (62,013 ) (18,622 ) (7,113 ) (19,026 ) (11,233 ) Fair value of assets at end of year $977,521 $1,113,359 $301,250 $133,344 $310,713 $217,621 Funded status ($508,197 ) ($553,176 ) ($130,919 ) ($69,211 ) ($107,785 ) ($116,691 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($508,197 ) ($553,176 ) ($130,919 ) ($69,211 ) ($107,785 ) ($116,691 ) Amounts recognized as regulatory asset Net loss $722,119 $741,474 $198,972 $102,141 $176,522 $172,463 Amounts recognized as AOCI (before tax) Net loss $— $40,748 $— $— $— $— Other Postretirement Benefits Entergy also currently offers retiree medical, dental, vision, and life insurance benefits (other postretirement benefits) for eligible retired employees. Employees who commenced employment before July 1, 2014 and who satisfy certain eligibility requirements (including retiring from Entergy after a certain age and/or years of service with Entergy and immediately commencing their Entergy pension benefit), may become eligible for other postretirement benefits. Entergy uses a December 31 measurement date for its postretirement benefit plans. Effective January 1, 1993, Entergy adopted an accounting standard requiring a change from a cash method to an accrual method of accounting for postretirement benefits other than pensions. Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, and Entergy Texas have received regulatory approval to recover accrued other postretirement benefit costs through rates. The LPSC ordered Entergy Louisiana to continue the use of the pay-as-you-go method for ratemaking purposes for postretirement benefits other than pensions. However, the LPSC retains the flexibility to examine individual companies’ accounting for other postretirement benefits to determine if special exceptions to this order are warranted. Pursuant to regulatory directives, Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy contribute the other postretirement benefit costs collected in rates into external trusts. System Energy is funding, on behalf of Entergy Operations, other postretirement benefits associated with Grand Gulf. Trust assets contributed by participating Registrant Subsidiaries are in master trusts, established by Entergy Corporation and maintained by a trustee. Each participating Registrant Subsidiary holds a beneficial interest in the trusts’ assets. The assets in the master trusts are commingled for investment and administrative purposes. Although assets are commingled, supporting records are maintained for the purpose of allocating the beneficial interest in net earnings/(losses) and the administrative expenses of the investment accounts to the various participating plans and participating Registrant Subsidiaries. Beneficial interest in an investment account’s net income/(loss) is comprised of interest and dividends, realized and unrealized gains and losses, and expenses. Beneficial interest from these investments is allocated to the plans and participating Registrant Subsidiary based on their portion of net assets in the pooled accounts. Components of Net Other Postretirement Benefit Cost and Other Amounts Recognized as a Regulatory Asset and/or AOCI Entergy Corporation’s and its subsidiaries’ total 2015 , 2014 , and 2013 other postretirement benefit costs, including amounts capitalized and amounts recognized as a regulatory asset and/or other comprehensive income, included the following components: 2015 2014 2013 (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $45,305 $43,493 $74,654 Interest cost on APBO 71,934 71,841 79,453 Expected return on assets (45,375 ) (44,787 ) (40,323 ) Amortization of prior service credit (37,280 ) (31,590 ) (14,904 ) Recognized net loss 31,573 11,143 44,178 Curtailment loss — — 12,729 Net other postretirement benefit cost $66,157 $50,100 $155,787 Other changes in plan assets and benefit obligations recognized as a regulatory asset and /or AOCI (before tax) Arising this period: Prior service credit for period ($48,192 ) ($35,864 ) ($116,571 ) Net loss/(gain) (154,339 ) 287,313 (405,976 ) Amounts reclassified from regulatory asset and /or AOCI to net periodic benefit cost in the current year: Amortization of prior service credit 37,280 31,590 14,904 Acceleration of prior service credit due to curtailment — — 1,989 Amortization of net loss (31,573 ) (11,143 ) (44,178 ) Total ($196,824 ) $271,896 ($549,832 ) Total recognized as net periodic benefit income/(cost), regulatory asset, and/or AOCI (before tax) ($130,667 ) $321,996 ($394,045 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic benefit cost in the following year Prior service credit ($45,485 ) ($37,280 ) ($31,589 ) Net loss $18,214 $31,591 $11,197 Total 2015 , 2014 , and 2013 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components: 2015 Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy Other postretirement costs: Service cost - benefits earned during the period $6,957 $9,893 $2,028 $818 $2,000 $1,881 Interest cost on APBO 12,518 16,311 3,436 2,608 5,366 2,511 Expected return on assets (19,190 ) — (6,166 ) (4,804 ) (10,351 ) (3,644 ) Amortization of prior credit (2,441 ) (7,467 ) (916 ) (709 ) (2,723 ) (1,465 ) Recognized net loss 5,356 7,118 860 470 2,740 1,198 Net other postretirement benefit (income)/cost $3,200 $25,855 ($758 ) ($1,617 ) ($2,968 ) $481 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($18,035 ) ($1,361 ) $— $— $— ($644 ) Net (gain)/loss (11,978 ) (47,043 ) 774 (5,810 ) (4,907 ) 305 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 7,467 916 709 2,723 1,465 Amortization of net loss (5,356 ) (7,118 ) (860 ) (470 ) (2,740 ) (1,198 ) Total ($32,928 ) ($48,055 ) $830 ($5,571 ) ($4,924 ) ($72 ) Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax) ($29,728 ) ($22,200 ) $72 ($7,188 ) ($7,892 ) $409 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($5,472 ) ($7,783 ) ($933 ) ($745 ) ($2,722 ) ($1,570 ) Net loss $4,256 $2,926 $893 $146 $2,148 $1,149 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $5,957 $9,414 $1,900 $868 $2,378 $2,058 Interest cost on APBO 12,261 16,642 3,655 2,805 5,652 2,611 Expected return on assets (19,135 ) — (5,771 ) (4,475 ) (10,358 ) (3,727 ) Amortization of prior credit (2,441 ) (5,614 ) (915 ) (709 ) (1,300 ) (824 ) Recognized net loss 1,267 2,723 149 56 801 443 Net other postretirement benefit (income)/cost ($2,091 ) $23,165 ($982 ) ($1,455 ) ($2,827 ) $561 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period $— ($12,845 ) $— $— ($8,536 ) ($3,845 ) Net loss 55,642 61,049 9,525 6,309 24,482 10,596 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 5,614 915 709 1,300 824 Amortization of net loss (1,267 ) (2,723 ) (149 ) (56 ) (801 ) (443 ) Total $56,816 $51,095 $10,291 $6,962 $16,445 $7,132 Total recognized as net periodic other postretirement income, regulatory asset, and/or AOCI (before tax) $54,725 $74,260 $9,309 $5,507 $13,618 $7,693 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($2,441 ) ($7,467 ) ($916 ) ($709 ) ($2,723 ) ($1,465 ) Net loss $5,356 $7,118 $860 $470 $2,740 $1,198 2013 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $9,619 $16,451 $3,246 $1,752 $3,760 $3,580 Interest cost on APBO 13,545 18,374 4,289 3,135 6,076 2,945 Expected return on assets (16,843 ) — (5,335 ) (4,101 ) (9,391 ) (3,350 ) Amortization of prior service credit (689 ) (1,450 ) (204 ) (24 ) (501 ) (126 ) Recognized net loss 7,976 9,648 2,534 1,509 3,744 1,896 Curtailment loss 4,517 3,394 596 354 1,436 760 Net other postretirement benefit cost $18,125 $46,417 $5,126 $2,625 $5,124 $5,705 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($11,617 ) ($27,549 ) ($4,714 ) ($4,469 ) ($5,359 ) ($4,591 ) Net loss (81,236 ) (84,681 ) (30,018 ) (18,508 ) (34,562 ) (17,579 ) Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 689 1,450 204 24 501 126 Acceleration of prior service credit/(cost) due to curtailment 78 132 20 (4 ) 62 9 Amortization of net loss (7,976 ) (9,648 ) (2,534 ) (1,509 ) (3,744 ) (1,896 ) Total ($100,062 ) ($120,296 ) ($37,042 ) ($24,466 ) ($43,102 ) ($23,931 ) Total recognized as net periodic other postretirement cost, regulatory asset, and/or AOCI (before tax) ($81,937 ) ($73,879 ) ($31,916 ) ($21,841 ) ($37,978 ) ($18,226 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($2,441 ) ($5,612 ) ($918 ) ($709 ) ($1,301 ) ($824 ) Net loss $1,267 $2,723 $149 $56 $800 $464 Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheet of Entergy Corporation and its Subsidiaries as of December 31, 2015 and 2014 December 31, 2015 2014 (In Thousands) Change in APBO Balance at beginning of year $1,739,557 $1,461,910 Service cost 45,305 43,493 Interest cost 71,934 71,841 Plan amendments (48,192 ) (35,864 ) Plan participant contributions 29,685 22,160 Actuarial (gain)/loss (208,017 ) 274,061 Benefits paid (102,618 ) (102,439 ) Medicare Part D subsidy received 3,175 4,395 Balance at end of year $1,530,829 $1,739,557 Change in Plan Assets Fair value of assets at beginning of year $597,627 $569,850 Actual return on plan assets (8,303 ) 31,535 Employer contributions 62,678 76,521 Plan participant contributions 29,685 22,160 Benefits paid (102,618 ) (102,439 ) Fair value of assets at end of year $579,069 $597,627 Funded status ($951,760 ) ($1,141,930 ) Amounts recognized in the balance sheet Current liabilities ($41,326 ) ($41,821 ) Non-current liabilities (910,434 ) (1,100,109 ) Total funded status ($951,760 ) ($1,141,930 ) Amounts recognized as a regulatory asset Prior service credit ($61,833 ) ($54,508 ) Net loss 191,782 248,918 $129,949 $194,410 Amounts recognized as AOCI (before tax) Prior service credit ($107,673 ) ($104,086 ) Net loss 171,742 300,518 $64,069 $196,432 Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheets of the Registrant Subsidiaries as of December 31, 2015 and 2014 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at beginning of year $303,716 $394,946 $83,162 $63,779 $130,145 $60,754 Service cost 6,957 9,893 2,028 818 2,000 1,881 Interest cost 12,518 16,311 3,436 2,608 5,366 2,511 Plan amendments (18,035 ) (1,361 ) — — — (644 ) Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Actuarial gain (34,217 ) (47,043 ) (6,407 ) (12,118 ) (17,052 ) (3,973 ) Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Medicare Part D subsidy received 619 825 206 137 306 118 Balance at end of year $258,900 $356,253 $77,382 $51,951 $114,582 $57,645 Change in Plan Assets Fair value of assets at beginning of year $244,191 $— $80,935 $71,004 $135,733 $48,293 Actual return on plan assets (3,049 ) — (1,015 ) (1,504 ) (1,794 ) (634 ) Employer contributions 14,722 17,318 661 3,654 2,618 260 Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Fair value of assets at end of year $243,206 $— $75,538 $69,881 $130,374 $44,917 Funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in the balance sheet Current liabilities $— ($18,857 ) $— $— $— $— Non-current liabilities (15,694 ) (337,396 ) (1,844 ) 17,930 15,792 (12,728 ) Total funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in regulatory asset Prior service credit ($26,149 ) $— ($3,225 ) ($2,917 ) ($11,018 ) ($6,902 ) Net loss 77,313 — 18,594 6,458 38,806 19,557 $51,164 $— $15,369 $3,541 $27,788 $12,655 Amounts recognized in AOCI (before tax) Prior service credit $— ($30,874 ) $— $— $— $— Net loss — 70,743 — — — — $— $39,869 $— $— $— $— 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at beginning of year $250,734 $339,066 $74,539 $57,874 $115,418 $53,051 Service cost 5,957 9,414 1,900 868 2,378 2,058 Interest cost 12,261 16,642 3,655 2,805 5,652 2,611 Plan amendments — (12,845 ) — — (8,536 ) (3,845 ) Plan participant contributions 5,195 5,071 1,396 1,044 1,655 1,061 Actuarial loss 49,573 61,049 7,939 5,097 21,471 9,524 Benefits paid (20,984 ) (24,625 ) (6,589 ) (4,131 ) (8,333 ) (3,858 ) Medicare Part D subsidy received 980 1,174 322 222 440 152 Balance at end of year $303,716 $394,946 $83,162 $63,779 $130,145 $60,754 Change in Plan Assets Fair value of assets at beginning of year $231,663 $— $73,438 $66,539 $131,618 $48,101 Actual return on plan assets 13,066 — 4,185 3,263 7,347 2,655 Employer contributions 15,251 19,554 8,505 4,289 3,446 334 Plan participant contributions 5,195 5,071 1,396 1,044 1,655 1,061 Benefits paid (20,984 ) (24,625 ) (6,589 ) (4,131 ) (8,333 ) (3,858 ) Fair value of assets at end of year $244,191 $— $80,935 $71,004 $135,733 $48,293 Funded status ($59,525 ) ($394,946 ) ($2,227 ) $7,225 $5,588 ($12,461 ) Amounts recognized in the balance sheet Current liabilities $— ($18,724 ) $— $— $— $— Non-current liabilities (59,525 ) (376,222 ) (2,227 ) 7,225 5,558 (12,461 ) Total funded status ($59,525 ) ($394,946 ) ($2,227 ) $7,225 $5,558 ($12,461 ) Amounts recognized in regulatory asset Prior service credit ($10,555 ) $— ($4,141 ) ($3,626 ) ($13,741 ) ($7,723 ) Net loss 94,647 — 18,680 12,738 46,453 20,450 $84,092 $— $14,539 $9,112 $32,712 $12,727 Amounts recognized in AOCI (before tax) Prior service credit $— ($36,980 ) $— $— $— $— Net loss — 124,904 — — — — $— $87,924 $— $— $— $— Non-Qualified Pension Plans Entergy also sponsors non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. Entergy recognized net periodic pension cost related to these plans of $22.8 million in 2015 , $32.4 million in 2014 , and $54.5 million in 2013 . In 2015 , 2014 , and 2013 Entergy recognized $5.1 million , $15.1 million , and $33 million , respectively in settlement charges related to the payment of lump sum benefits out of the plan that is included in the non-qualified pension plan cost above. The projected benefit obligation was $157.3 million and $151.8 million as of December 31, 2015 and 2014 , respectively. The accumulated benefit obligation was $137.6 million and $130.6 million as of December 31, 2015 and 2014 , respectively. Entergy’s non-qualified, non-current pension liability at December 31, 2015 and 2014 was $136.1 million and $135.6 million , respectively; and its current liability was $21.2 million and $16.2 million , respectively. The unamortized prior service cost and net loss are recognized in regulatory assets ( $58.8 million at December 31, 2015 and $60.3 million at December 31, 2014 ) and accumulated other comprehensive income before taxes ( $23.5 million at December 31, 2015 and $23.5 million at December 31, 2014 ). The Registrant Subsidiaries (except System Energy) participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. The net periodic pension cost for their employees for the non-qualified plans for 2015 , 2014 , and 2013 , was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2015 $446 $377 $235 $64 $595 2014 $754 $135 $190 $95 $491 2013 $448 $163 $192 $92 $1,001 Included in the 2015 net periodic pension cost above are settlement charges of $108 thousand and $2 thousand for Entergy Louisiana and Entergy Mississippi, respectively, related to the lump sum benefits paid out of the plan. Included in the 2014 net periodic pension cost above are settlement charges of $337 thousand and $16 thousand for Entergy Arkansas and Entergy Texas, respectively, related to the lump sum benefits paid out of the plan. Included in the 2013 net periodic pension cost above are settlement charges of $415 thousand for Entergy Texas related to the lump sum benefits paid out of the plan. The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2015 and 2014 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2015 $4,694 $2,550 $2,185 $468 $8,832 2014 $4,495 $2,851 $2,128 $476 $9,567 The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2015 and 2014 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2015 $4,495 $2,538 $1,802 $417 $8,460 2014 $4,086 $2,824 $1,761 $436 $9,215 The following amounts were recorded on the balance sheet as of December 31, 2015 and 2014 : 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) Current liabilities ($2,128 ) ($237 ) ($119 ) ($19 ) ($773 ) Non-current liabilities (2,566 ) (2,313 ) (2,066 ) (449 ) (8,059 ) Total |
| Entergy New Orleans [Member] | |
| Retirement And Other Postretirement Benefits | RETIREMENT, OTHER POSTRETIREMENT BENEFITS, AND DEFINED CONTRIBUTION PLANS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Qualified Pension Plans Entergy has nine qualified pension plans covering substantially all employees. The “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Retirement Plan II for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan II for Bargaining Employees,” “Entergy Corporation Retirement Plan IV for Non-Bargaining Employees,” and “Entergy Corporation Retirement Plan IV for Bargaining Employees” are non-contributory final average pay plans and provide pension benefits that are based on employees’ credited service and compensation during employment. The “Entergy Corporation Retirement Plan III” is a final average pay plan that provides pension benefits that are based on employees’ credited service and compensation during the final years before retirement and includes a mandatory employee contribution of 3% of earnings during the first 10 years of plan participation, and allows voluntary contributions from 1% to 10% of earnings for a limited group of employees. Non-bargaining employees whose most recent date of hire is after June 30, 2014 participate in the “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees.” Certain bargaining employees hired or rehired after June 30, 2014, or such later date provided for in their applicable collective bargaining agreements, participate in the “Entergy Corporation Cash Balance Plan for Bargaining Employees.” The Registrant Subsidiaries participate in these four plans: “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees,” and “Entergy Cash Balance Plan for Bargaining Employees.” The assets of the seven final average pay qualified pension plans are held in a master trust established by Entergy, and the assets of the two cash balance pension plans are held in a second master trust established by Entergy. Each pension plan has an undivided beneficial interest in each of the investment accounts in its respective master trust that is maintained by a trustee. Use of the master trusts permits the commingling of the trust assets of the pension plans of Entergy Corporation and its Registrant Subsidiaries for investment and administrative purposes. Although assets in the master trusts are commingled, the trustee maintains supporting records for the purpose of allocating the trust level equity in net earnings (loss) and the administrative expenses of the investment accounts in each trust to the various participating pension plans in that particular trust. The fair value of the trusts’ assets is determined by the trustee and certain investment managers. For each trust, the trustee calculates a daily earnings factor, including realized and unrealized gains or losses, collected and accrued income, and administrative expenses, and allocates earnings to each plan in the master trusts on a pro rata basis. Within each pension plan, the record of each Registrant Subsidiary’s beneficial interest in the plan assets is maintained by the plan’s actuary and is updated quarterly. Assets for each Registrant Subsidiary are increased for investment net income and contributions, and are decreased for benefit payments. A plan’s investment net income/loss (i.e. interest and dividends, realized and unrealized gains and losses and expenses) is allocated to the Registrant Subsidiaries participating in that plan based on the value of assets for each Registrant Subsidiary at the beginning of the quarter adjusted for contributions and benefit payments made during the quarter. Entergy Corporation and its subsidiaries fund pension plans in an amount not less than the minimum required contribution under the Employee Retirement Income Security Act of 1974, as amended, and the Internal Revenue Code of 1986, as amended. The assets of the plans include common and preferred stocks, fixed-income securities, interest in a money market fund, and insurance contracts. The Registrant Subsidiaries’ pension costs are recovered from customers as a component of cost of service in each of their respective jurisdictions. Components of Qualified Net Pension Cost and Other Amounts Recognized as a Regulatory Asset and/or Accumulated Other Comprehensive Income (AOCI) Entergy Corporation and its subsidiaries’ total 2015 , 2014 , and 2013 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, included the following components: 2015 2014 2013 (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $175,046 $140,436 $172,280 Interest cost on projected benefit obligation 302,777 290,076 263,296 Expected return on assets (394,618 ) (361,462 ) (328,227 ) Amortization of prior service cost 1,561 1,600 2,125 Recognized net loss 235,922 145,095 213,194 Curtailment loss 374 — 16,318 Special termination benefit 76 732 13,139 Net periodic pension costs $321,138 $216,477 $352,125 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net (gain)/loss $50,762 $1,389,912 ($894,150 ) Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost (1,561 ) (1,600 ) (2,125 ) Acceleration of prior service cost to curtailment (374 ) — (1,307 ) Amortization of net loss (235,922 ) (145,095 ) (213,194 ) Total ($187,095 ) $1,243,217 ($1,110,776 ) Total recognized as net periodic pension (income)/cost, regulatory asset, and/or AOCI (before tax) $134,043 $1,459,694 ($758,651 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year: Prior service cost $1,079 $1,561 $1,600 Net loss $195,321 $237,013 $146,958 The Registrant Subsidiaries’ total 2015 , 2014 , and 2013 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components: 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $26,646 $34,396 $7,929 $3,395 $6,582 $7,827 Interest cost on projected benefit obligation 61,885 69,465 18,007 8,432 17,414 13,970 Expected return on assets (80,102 ) (90,803 ) (24,420 ) (10,899 ) (24,887 ) (18,271 ) Recognized net loss 54,254 59,802 14,896 8,053 12,950 13,055 Net pension cost $62,683 $72,860 $16,412 $8,981 $12,059 $16,581 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net (gain)/loss $16,687 $16,618 $6,329 $1,853 ($4,488 ) $101 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of net loss (54,254 ) (59,802 ) (14,896 ) (8,053 ) (12,950 ) (13,055 ) Total ($37,567 ) ($43,184 ) ($8,567 ) ($6,200 ) ($17,438 ) ($12,954 ) Total recognized as net periodic pension (income)/cost regulatory asset, and/or AOCI (before tax) $25,116 $29,676 $7,845 $2,781 ($5,379 ) $3,627 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $43,747 $47,809 $11,938 $6,460 $9,358 $10,414 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $20,090 $25,706 $6,094 $2,666 $5,142 $5,785 Interest cost on projected benefit obligation 59,537 66,984 17,273 8,164 17,746 13,561 Expected return on assets (73,218 ) (83,746 ) (22,794 ) (10,019 ) (23,723 ) (16,619 ) Amortization of prior service cost — — — — — 2 Recognized net loss 35,956 40,446 9,415 5,796 9,356 9,500 Net pension cost $42,365 $49,390 $9,988 $6,607 $8,521 $12,229 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $300,907 $318,932 $88,199 $38,161 $65,363 $60,763 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost — — — — — (2 ) Amortization of net loss (35,956 ) (40,446 ) (9,415 ) (5,796 ) (9,356 ) (9,500 ) Total $264,951 $278,486 $78,784 $32,365 $56,007 $51,261 Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax) $307,316 $327,876 $88,772 $38,972 $64,528 $63,490 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $54,254 $59,802 $14,896 $8,053 $12,950 $13,055 2013 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $25,229 $31,302 $7,295 $3,264 $6,475 $7,242 Interest cost on projected benefit obligation 54,473 61,598 15,802 7,462 16,303 12,170 Expected return on assets (66,951 ) (76,930 ) (21,139 ) (9,117 ) (22,277 ) (17,249 ) Amortization of prior service cost 23 92 10 2 6 9 Recognized net loss 49,517 57,481 13,189 7,878 13,302 9,560 Curtailment loss 4,938 4,347 767 343 1,559 — Special termination benefit 1,784 2,439 359 581 855 1,970 Net pension cost $69,013 $80,329 $16,283 $10,413 $16,223 $13,702 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net gain ($177,105 ) ($221,844 ) ($52,525 ) ($25,419 ) ($55,772 ) ($35,511 ) Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost (23 ) (92 ) (10 ) (2 ) (6 ) (9 ) Amortization of net loss (49,517 ) (57,481 ) (13,189 ) (7,878 ) (13,302 ) (9,560 ) Total ($226,645 ) ($279,417 ) ($65,724 ) ($33,299 ) ($69,080 ) ($45,080 ) Total recognized as net periodic pension income, regulatory asset, and/or AOCI (before tax) ($157,632 ) ($199,088 ) ($49,441 ) ($22,886 ) ($52,857 ) ($31,378 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service cost $— $— $— $— $— $2 Net loss $35,984 $40,295 $9,421 $5,802 $9,363 $9,510 Qualified Pension Obligations, Plan Assets, Funded Status, Amounts Recognized in the Balance Sheet for Entergy Corporation and its Subsidiaries as of December 31, 2015 and 2014 December 31, 2015 2014 (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at beginning of year $7,230,542 $5,770,999 Service cost 175,046 140,436 Interest cost 302,777 290,076 Special termination benefit 76 732 Actuarial (gain)/loss (460,986 ) 1,284,049 Employee contributions 524 560 Benefits paid (399,741 ) (256,310 ) Balance at end of year $6,848,238 $7,230,542 Change in Plan Assets Fair value of assets at beginning of year $4,827,966 $4,429,237 Actual return on plan assets (117,130 ) 255,599 Employer contributions 395,814 398,880 Employee contributions 524 560 Benefits paid (399,741 ) (256,310 ) Fair value of assets at end of year $4,707,433 $4,827,966 Funded status ($2,140,805 ) ($2,402,576 ) Amount recognized in the balance sheet Non-current liabilities ($2,140,805 ) ($2,402,576 ) Amount recognized as a regulatory asset Prior service cost $— $3,704 Net loss 2,300,222 2,451,172 $2,300,222 $2,454,876 Amount recognized as AOCI (before tax) Prior service cost $2,784 $1,015 Net loss 637,472 671,682 $640,256 $672,697 Qualified Pension Obligations, Plan Assets, Funded Status, and Amounts Recognized in the Balance Sheet for the Registrant Subsidiaries as of December 31, 2015 and 2014 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at beginning of year $1,485,718 $1,666,535 $432,169 $202,555 $418,498 $334,312 Service cost 26,646 34,396 7,929 3,395 6,582 7,827 Interest cost 61,885 69,465 18,007 8,432 17,414 13,970 Actuarial gain (87,617 ) (101,361 ) (25,492 ) (12,289 ) (36,862 ) (23,720 ) Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Balance at end of year $1,400,511 $1,564,710 $408,604 $191,064 $383,627 $311,542 Change in Plan Assets Fair value of assets at beginning of year $977,521 $1,113,359 $301,250 $133,344 $310,713 $217,621 Actual return on plan assets (24,201 ) (27,175 ) (7,401 ) (3,243 ) (7,487 ) (5,550 ) Employer contributions 92,419 89,375 22,457 10,903 17,157 20,782 Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Fair value of assets at end of year $959,618 $1,071,234 $292,297 $129,975 $298,378 $212,006 Funded status ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized as regulatory asset Net loss $684,552 $687,305 $190,406 $95,941 $159,085 $159,508 Amounts recognized as AOCI (before tax) Net loss $— $51,733 $— $— $— $— 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at beginning of year $1,192,640 $1,341,212 $345,824 $163,707 $356,080 $270,789 Service cost 20,090 25,706 6,094 2,666 5,142 5,785 Interest cost 59,537 66,984 17,273 8,164 17,746 13,561 Actuarial loss 279,781 294,646 81,600 35,131 58,556 55,410 Benefits paid (66,330 ) (62,013 ) (18,622 ) (7,113 ) (19,026 ) (11,233 ) Balance at end of year $1,485,718 $1,666,535 $432,169 $202,555 $418,498 $334,312 Change in Plan Assets Fair value of assets at beginning of year $896,295 $1,031,187 $281,837 $122,960 $295,751 $196,328 Actual return on plan assets 52,092 59,460 16,196 6,988 16,916 11,265 Employer contributions 95,464 84,725 21,839 10,509 17,072 21,261 Benefits paid (66,330 ) (62,013 ) (18,622 ) (7,113 ) (19,026 ) (11,233 ) Fair value of assets at end of year $977,521 $1,113,359 $301,250 $133,344 $310,713 $217,621 Funded status ($508,197 ) ($553,176 ) ($130,919 ) ($69,211 ) ($107,785 ) ($116,691 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($508,197 ) ($553,176 ) ($130,919 ) ($69,211 ) ($107,785 ) ($116,691 ) Amounts recognized as regulatory asset Net loss $722,119 $741,474 $198,972 $102,141 $176,522 $172,463 Amounts recognized as AOCI (before tax) Net loss $— $40,748 $— $— $— $— Other Postretirement Benefits Entergy also currently offers retiree medical, dental, vision, and life insurance benefits (other postretirement benefits) for eligible retired employees. Employees who commenced employment before July 1, 2014 and who satisfy certain eligibility requirements (including retiring from Entergy after a certain age and/or years of service with Entergy and immediately commencing their Entergy pension benefit), may become eligible for other postretirement benefits. Entergy uses a December 31 measurement date for its postretirement benefit plans. Effective January 1, 1993, Entergy adopted an accounting standard requiring a change from a cash method to an accrual method of accounting for postretirement benefits other than pensions. Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, and Entergy Texas have received regulatory approval to recover accrued other postretirement benefit costs through rates. The LPSC ordered Entergy Louisiana to continue the use of the pay-as-you-go method for ratemaking purposes for postretirement benefits other than pensions. However, the LPSC retains the flexibility to examine individual companies’ accounting for other postretirement benefits to determine if special exceptions to this order are warranted. Pursuant to regulatory directives, Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy contribute the other postretirement benefit costs collected in rates into external trusts. System Energy is funding, on behalf of Entergy Operations, other postretirement benefits associated with Grand Gulf. Trust assets contributed by participating Registrant Subsidiaries are in master trusts, established by Entergy Corporation and maintained by a trustee. Each participating Registrant Subsidiary holds a beneficial interest in the trusts’ assets. The assets in the master trusts are commingled for investment and administrative purposes. Although assets are commingled, supporting records are maintained for the purpose of allocating the beneficial interest in net earnings/(losses) and the administrative expenses of the investment accounts to the various participating plans and participating Registrant Subsidiaries. Beneficial interest in an investment account’s net income/(loss) is comprised of interest and dividends, realized and unrealized gains and losses, and expenses. Beneficial interest from these investments is allocated to the plans and participating Registrant Subsidiary based on their portion of net assets in the pooled accounts. Components of Net Other Postretirement Benefit Cost and Other Amounts Recognized as a Regulatory Asset and/or AOCI Entergy Corporation’s and its subsidiaries’ total 2015 , 2014 , and 2013 other postretirement benefit costs, including amounts capitalized and amounts recognized as a regulatory asset and/or other comprehensive income, included the following components: 2015 2014 2013 (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $45,305 $43,493 $74,654 Interest cost on APBO 71,934 71,841 79,453 Expected return on assets (45,375 ) (44,787 ) (40,323 ) Amortization of prior service credit (37,280 ) (31,590 ) (14,904 ) Recognized net loss 31,573 11,143 44,178 Curtailment loss — — 12,729 Net other postretirement benefit cost $66,157 $50,100 $155,787 Other changes in plan assets and benefit obligations recognized as a regulatory asset and /or AOCI (before tax) Arising this period: Prior service credit for period ($48,192 ) ($35,864 ) ($116,571 ) Net loss/(gain) (154,339 ) 287,313 (405,976 ) Amounts reclassified from regulatory asset and /or AOCI to net periodic benefit cost in the current year: Amortization of prior service credit 37,280 31,590 14,904 Acceleration of prior service credit due to curtailment — — 1,989 Amortization of net loss (31,573 ) (11,143 ) (44,178 ) Total ($196,824 ) $271,896 ($549,832 ) Total recognized as net periodic benefit income/(cost), regulatory asset, and/or AOCI (before tax) ($130,667 ) $321,996 ($394,045 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic benefit cost in the following year Prior service credit ($45,485 ) ($37,280 ) ($31,589 ) Net loss $18,214 $31,591 $11,197 Total 2015 , 2014 , and 2013 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components: 2015 Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy Other postretirement costs: Service cost - benefits earned during the period $6,957 $9,893 $2,028 $818 $2,000 $1,881 Interest cost on APBO 12,518 16,311 3,436 2,608 5,366 2,511 Expected return on assets (19,190 ) — (6,166 ) (4,804 ) (10,351 ) (3,644 ) Amortization of prior credit (2,441 ) (7,467 ) (916 ) (709 ) (2,723 ) (1,465 ) Recognized net loss 5,356 7,118 860 470 2,740 1,198 Net other postretirement benefit (income)/cost $3,200 $25,855 ($758 ) ($1,617 ) ($2,968 ) $481 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($18,035 ) ($1,361 ) $— $— $— ($644 ) Net (gain)/loss (11,978 ) (47,043 ) 774 (5,810 ) (4,907 ) 305 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 7,467 916 709 2,723 1,465 Amortization of net loss (5,356 ) (7,118 ) (860 ) (470 ) (2,740 ) (1,198 ) Total ($32,928 ) ($48,055 ) $830 ($5,571 ) ($4,924 ) ($72 ) Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax) ($29,728 ) ($22,200 ) $72 ($7,188 ) ($7,892 ) $409 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($5,472 ) ($7,783 ) ($933 ) ($745 ) ($2,722 ) ($1,570 ) Net loss $4,256 $2,926 $893 $146 $2,148 $1,149 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $5,957 $9,414 $1,900 $868 $2,378 $2,058 Interest cost on APBO 12,261 16,642 3,655 2,805 5,652 2,611 Expected return on assets (19,135 ) — (5,771 ) (4,475 ) (10,358 ) (3,727 ) Amortization of prior credit (2,441 ) (5,614 ) (915 ) (709 ) (1,300 ) (824 ) Recognized net loss 1,267 2,723 149 56 801 443 Net other postretirement benefit (income)/cost ($2,091 ) $23,165 ($982 ) ($1,455 ) ($2,827 ) $561 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period $— ($12,845 ) $— $— ($8,536 ) ($3,845 ) Net loss 55,642 61,049 9,525 6,309 24,482 10,596 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 5,614 915 709 1,300 824 Amortization of net loss (1,267 ) (2,723 ) (149 ) (56 ) (801 ) (443 ) Total $56,816 $51,095 $10,291 $6,962 $16,445 $7,132 Total recognized as net periodic other postretirement income, regulatory asset, and/or AOCI (before tax) $54,725 $74,260 $9,309 $5,507 $13,618 $7,693 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($2,441 ) ($7,467 ) ($916 ) ($709 ) ($2,723 ) ($1,465 ) Net loss $5,356 $7,118 $860 $470 $2,740 $1,198 2013 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $9,619 $16,451 $3,246 $1,752 $3,760 $3,580 Interest cost on APBO 13,545 18,374 4,289 3,135 6,076 2,945 Expected return on assets (16,843 ) — (5,335 ) (4,101 ) (9,391 ) (3,350 ) Amortization of prior service credit (689 ) (1,450 ) (204 ) (24 ) (501 ) (126 ) Recognized net loss 7,976 9,648 2,534 1,509 3,744 1,896 Curtailment loss 4,517 3,394 596 354 1,436 760 Net other postretirement benefit cost $18,125 $46,417 $5,126 $2,625 $5,124 $5,705 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($11,617 ) ($27,549 ) ($4,714 ) ($4,469 ) ($5,359 ) ($4,591 ) Net loss (81,236 ) (84,681 ) (30,018 ) (18,508 ) (34,562 ) (17,579 ) Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 689 1,450 204 24 501 126 Acceleration of prior service credit/(cost) due to curtailment 78 132 20 (4 ) 62 9 Amortization of net loss (7,976 ) (9,648 ) (2,534 ) (1,509 ) (3,744 ) (1,896 ) Total ($100,062 ) ($120,296 ) ($37,042 ) ($24,466 ) ($43,102 ) ($23,931 ) Total recognized as net periodic other postretirement cost, regulatory asset, and/or AOCI (before tax) ($81,937 ) ($73,879 ) ($31,916 ) ($21,841 ) ($37,978 ) ($18,226 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($2,441 ) ($5,612 ) ($918 ) ($709 ) ($1,301 ) ($824 ) Net loss $1,267 $2,723 $149 $56 $800 $464 Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheet of Entergy Corporation and its Subsidiaries as of December 31, 2015 and 2014 December 31, 2015 2014 (In Thousands) Change in APBO Balance at beginning of year $1,739,557 $1,461,910 Service cost 45,305 43,493 Interest cost 71,934 71,841 Plan amendments (48,192 ) (35,864 ) Plan participant contributions 29,685 22,160 Actuarial (gain)/loss (208,017 ) 274,061 Benefits paid (102,618 ) (102,439 ) Medicare Part D subsidy received 3,175 4,395 Balance at end of year $1,530,829 $1,739,557 Change in Plan Assets Fair value of assets at beginning of year $597,627 $569,850 Actual return on plan assets (8,303 ) 31,535 Employer contributions 62,678 76,521 Plan participant contributions 29,685 22,160 Benefits paid (102,618 ) (102,439 ) Fair value of assets at end of year $579,069 $597,627 Funded status ($951,760 ) ($1,141,930 ) Amounts recognized in the balance sheet Current liabilities ($41,326 ) ($41,821 ) Non-current liabilities (910,434 ) (1,100,109 ) Total funded status ($951,760 ) ($1,141,930 ) Amounts recognized as a regulatory asset Prior service credit ($61,833 ) ($54,508 ) Net loss 191,782 248,918 $129,949 $194,410 Amounts recognized as AOCI (before tax) Prior service credit ($107,673 ) ($104,086 ) Net loss 171,742 300,518 $64,069 $196,432 Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheets of the Registrant Subsidiaries as of December 31, 2015 and 2014 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at beginning of year $303,716 $394,946 $83,162 $63,779 $130,145 $60,754 Service cost 6,957 9,893 2,028 818 2,000 1,881 Interest cost 12,518 16,311 3,436 2,608 5,366 2,511 Plan amendments (18,035 ) (1,361 ) — — — (644 ) Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Actuarial gain (34,217 ) (47,043 ) (6,407 ) (12,118 ) (17,052 ) (3,973 ) Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Medicare Part D subsidy received 619 825 206 137 306 118 Balance at end of year $258,900 $356,253 $77,382 $51,951 $114,582 $57,645 Change in Plan Assets Fair value of assets at beginning of year $244,191 $— $80,935 $71,004 $135,733 $48,293 Actual return on plan assets (3,049 ) — (1,015 ) (1,504 ) (1,794 ) (634 ) Employer contributions 14,722 17,318 661 3,654 2,618 260 Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Fair value of assets at end of year $243,206 $— $75,538 $69,881 $130,374 $44,917 Funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in the balance sheet Current liabilities $— ($18,857 ) $— $— $— $— Non-current liabilities (15,694 ) (337,396 ) (1,844 ) 17,930 15,792 (12,728 ) Total funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in regulatory asset Prior service credit ($26,149 ) $— ($3,225 ) ($2,917 ) ($11,018 ) ($6,902 ) Net loss 77,313 — 18,594 6,458 38,806 19,557 $51,164 $— $15,369 $3,541 $27,788 $12,655 Amounts recognized in AOCI (before tax) Prior service credit $— ($30,874 ) $— $— $— $— Net loss — 70,743 — — — — $— $39,869 $— $— $— $— 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at beginning of year $250,734 $339,066 $74,539 $57,874 $115,418 $53,051 Service cost 5,957 9,414 1,900 868 2,378 2,058 Interest cost 12,261 16,642 3,655 2,805 5,652 2,611 Plan amendments — (12,845 ) — — (8,536 ) (3,845 ) Plan participant contributions 5,195 5,071 1,396 1,044 1,655 1,061 Actuarial loss 49,573 61,049 7,939 5,097 21,471 9,524 Benefits paid (20,984 ) (24,625 ) (6,589 ) (4,131 ) (8,333 ) (3,858 ) Medicare Part D subsidy received 980 1,174 322 222 440 152 Balance at end of year $303,716 $394,946 $83,162 $63,779 $130,145 $60,754 Change in Plan Assets Fair value of assets at beginning of year $231,663 $— $73,438 $66,539 $131,618 $48,101 Actual return on plan assets 13,066 — 4,185 3,263 7,347 2,655 Employer contributions 15,251 19,554 8,505 4,289 3,446 334 Plan participant contributions 5,195 5,071 1,396 1,044 1,655 1,061 Benefits paid (20,984 ) (24,625 ) (6,589 ) (4,131 ) (8,333 ) (3,858 ) Fair value of assets at end of year $244,191 $— $80,935 $71,004 $135,733 $48,293 Funded status ($59,525 ) ($394,946 ) ($2,227 ) $7,225 $5,588 ($12,461 ) Amounts recognized in the balance sheet Current liabilities $— ($18,724 ) $— $— $— $— Non-current liabilities (59,525 ) (376,222 ) (2,227 ) 7,225 5,558 (12,461 ) Total funded status ($59,525 ) ($394,946 ) ($2,227 ) $7,225 $5,558 ($12,461 ) Amounts recognized in regulatory asset Prior service credit ($10,555 ) $— ($4,141 ) ($3,626 ) ($13,741 ) ($7,723 ) Net loss 94,647 — 18,680 12,738 46,453 20,450 $84,092 $— $14,539 $9,112 $32,712 $12,727 Amounts recognized in AOCI (before tax) Prior service credit $— ($36,980 ) $— $— $— $— Net loss — 124,904 — — — — $— $87,924 $— $— $— $— Non-Qualified Pension Plans Entergy also sponsors non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. Entergy recognized net periodic pension cost related to these plans of $22.8 million in 2015 , $32.4 million in 2014 , and $54.5 million in 2013 . In 2015 , 2014 , and 2013 Entergy recognized $5.1 million , $15.1 million , and $33 million , respectively in settlement charges related to the payment of lump sum benefits out of the plan that is included in the non-qualified pension plan cost above. The projected benefit obligation was $157.3 million and $151.8 million as of December 31, 2015 and 2014 , respectively. The accumulated benefit obligation was $137.6 million and $130.6 million as of December 31, 2015 and 2014 , respectively. Entergy’s non-qualified, non-current pension liability at December 31, 2015 and 2014 was $136.1 million and $135.6 million , respectively; and its current liability was $21.2 million and $16.2 million , respectively. The unamortized prior service cost and net loss are recognized in regulatory assets ( $58.8 million at December 31, 2015 and $60.3 million at December 31, 2014 ) and accumulated other comprehensive income before taxes ( $23.5 million at December 31, 2015 and $23.5 million at December 31, 2014 ). The Registrant Subsidiaries (except System Energy) participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. The net periodic pension cost for their employees for the non-qualified plans for 2015 , 2014 , and 2013 , was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2015 $446 $377 $235 $64 $595 2014 $754 $135 $190 $95 $491 2013 $448 $163 $192 $92 $1,001 Included in the 2015 net periodic pension cost above are settlement charges of $108 thousand and $2 thousand for Entergy Louisiana and Entergy Mississippi, respectively, related to the lump sum benefits paid out of the plan. Included in the 2014 net periodic pension cost above are settlement charges of $337 thousand and $16 thousand for Entergy Arkansas and Entergy Texas, respectively, related to the lump sum benefits paid out of the plan. Included in the 2013 net periodic pension cost above are settlement charges of $415 thousand for Entergy Texas related to the lump sum benefits paid out of the plan. The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2015 and 2014 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2015 $4,694 $2,550 $2,185 $468 $8,832 2014 $4,495 $2,851 $2,128 $476 $9,567 The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2015 and 2014 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2015 $4,495 $2,538 $1,802 $417 $8,460 2014 $4,086 $2,824 $1,761 $436 $9,215 The following amounts were recorded on the balance sheet as of December 31, 2015 and 2014 : 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) Current liabilities ($2,128 ) ($237 ) ($119 ) ($19 ) ($773 ) Non-current liabilities (2,566 ) (2,313 ) (2,066 ) (449 ) (8,059 ) Total |
| Entergy Texas [Member] | |
| Retirement And Other Postretirement Benefits | RETIREMENT, OTHER POSTRETIREMENT BENEFITS, AND DEFINED CONTRIBUTION PLANS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Qualified Pension Plans Entergy has nine qualified pension plans covering substantially all employees. The “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Retirement Plan II for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan II for Bargaining Employees,” “Entergy Corporation Retirement Plan IV for Non-Bargaining Employees,” and “Entergy Corporation Retirement Plan IV for Bargaining Employees” are non-contributory final average pay plans and provide pension benefits that are based on employees’ credited service and compensation during employment. The “Entergy Corporation Retirement Plan III” is a final average pay plan that provides pension benefits that are based on employees’ credited service and compensation during the final years before retirement and includes a mandatory employee contribution of 3% of earnings during the first 10 years of plan participation, and allows voluntary contributions from 1% to 10% of earnings for a limited group of employees. Non-bargaining employees whose most recent date of hire is after June 30, 2014 participate in the “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees.” Certain bargaining employees hired or rehired after June 30, 2014, or such later date provided for in their applicable collective bargaining agreements, participate in the “Entergy Corporation Cash Balance Plan for Bargaining Employees.” The Registrant Subsidiaries participate in these four plans: “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees,” and “Entergy Cash Balance Plan for Bargaining Employees.” The assets of the seven final average pay qualified pension plans are held in a master trust established by Entergy, and the assets of the two cash balance pension plans are held in a second master trust established by Entergy. Each pension plan has an undivided beneficial interest in each of the investment accounts in its respective master trust that is maintained by a trustee. Use of the master trusts permits the commingling of the trust assets of the pension plans of Entergy Corporation and its Registrant Subsidiaries for investment and administrative purposes. Although assets in the master trusts are commingled, the trustee maintains supporting records for the purpose of allocating the trust level equity in net earnings (loss) and the administrative expenses of the investment accounts in each trust to the various participating pension plans in that particular trust. The fair value of the trusts’ assets is determined by the trustee and certain investment managers. For each trust, the trustee calculates a daily earnings factor, including realized and unrealized gains or losses, collected and accrued income, and administrative expenses, and allocates earnings to each plan in the master trusts on a pro rata basis. Within each pension plan, the record of each Registrant Subsidiary’s beneficial interest in the plan assets is maintained by the plan’s actuary and is updated quarterly. Assets for each Registrant Subsidiary are increased for investment net income and contributions, and are decreased for benefit payments. A plan’s investment net income/loss (i.e. interest and dividends, realized and unrealized gains and losses and expenses) is allocated to the Registrant Subsidiaries participating in that plan based on the value of assets for each Registrant Subsidiary at the beginning of the quarter adjusted for contributions and benefit payments made during the quarter. Entergy Corporation and its subsidiaries fund pension plans in an amount not less than the minimum required contribution under the Employee Retirement Income Security Act of 1974, as amended, and the Internal Revenue Code of 1986, as amended. The assets of the plans include common and preferred stocks, fixed-income securities, interest in a money market fund, and insurance contracts. The Registrant Subsidiaries’ pension costs are recovered from customers as a component of cost of service in each of their respective jurisdictions. Components of Qualified Net Pension Cost and Other Amounts Recognized as a Regulatory Asset and/or Accumulated Other Comprehensive Income (AOCI) Entergy Corporation and its subsidiaries’ total 2015 , 2014 , and 2013 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, included the following components: 2015 2014 2013 (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $175,046 $140,436 $172,280 Interest cost on projected benefit obligation 302,777 290,076 263,296 Expected return on assets (394,618 ) (361,462 ) (328,227 ) Amortization of prior service cost 1,561 1,600 2,125 Recognized net loss 235,922 145,095 213,194 Curtailment loss 374 — 16,318 Special termination benefit 76 732 13,139 Net periodic pension costs $321,138 $216,477 $352,125 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net (gain)/loss $50,762 $1,389,912 ($894,150 ) Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost (1,561 ) (1,600 ) (2,125 ) Acceleration of prior service cost to curtailment (374 ) — (1,307 ) Amortization of net loss (235,922 ) (145,095 ) (213,194 ) Total ($187,095 ) $1,243,217 ($1,110,776 ) Total recognized as net periodic pension (income)/cost, regulatory asset, and/or AOCI (before tax) $134,043 $1,459,694 ($758,651 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year: Prior service cost $1,079 $1,561 $1,600 Net loss $195,321 $237,013 $146,958 The Registrant Subsidiaries’ total 2015 , 2014 , and 2013 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components: 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $26,646 $34,396 $7,929 $3,395 $6,582 $7,827 Interest cost on projected benefit obligation 61,885 69,465 18,007 8,432 17,414 13,970 Expected return on assets (80,102 ) (90,803 ) (24,420 ) (10,899 ) (24,887 ) (18,271 ) Recognized net loss 54,254 59,802 14,896 8,053 12,950 13,055 Net pension cost $62,683 $72,860 $16,412 $8,981 $12,059 $16,581 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net (gain)/loss $16,687 $16,618 $6,329 $1,853 ($4,488 ) $101 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of net loss (54,254 ) (59,802 ) (14,896 ) (8,053 ) (12,950 ) (13,055 ) Total ($37,567 ) ($43,184 ) ($8,567 ) ($6,200 ) ($17,438 ) ($12,954 ) Total recognized as net periodic pension (income)/cost regulatory asset, and/or AOCI (before tax) $25,116 $29,676 $7,845 $2,781 ($5,379 ) $3,627 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $43,747 $47,809 $11,938 $6,460 $9,358 $10,414 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $20,090 $25,706 $6,094 $2,666 $5,142 $5,785 Interest cost on projected benefit obligation 59,537 66,984 17,273 8,164 17,746 13,561 Expected return on assets (73,218 ) (83,746 ) (22,794 ) (10,019 ) (23,723 ) (16,619 ) Amortization of prior service cost — — — — — 2 Recognized net loss 35,956 40,446 9,415 5,796 9,356 9,500 Net pension cost $42,365 $49,390 $9,988 $6,607 $8,521 $12,229 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $300,907 $318,932 $88,199 $38,161 $65,363 $60,763 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost — — — — — (2 ) Amortization of net loss (35,956 ) (40,446 ) (9,415 ) (5,796 ) (9,356 ) (9,500 ) Total $264,951 $278,486 $78,784 $32,365 $56,007 $51,261 Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax) $307,316 $327,876 $88,772 $38,972 $64,528 $63,490 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $54,254 $59,802 $14,896 $8,053 $12,950 $13,055 2013 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $25,229 $31,302 $7,295 $3,264 $6,475 $7,242 Interest cost on projected benefit obligation 54,473 61,598 15,802 7,462 16,303 12,170 Expected return on assets (66,951 ) (76,930 ) (21,139 ) (9,117 ) (22,277 ) (17,249 ) Amortization of prior service cost 23 92 10 2 6 9 Recognized net loss 49,517 57,481 13,189 7,878 13,302 9,560 Curtailment loss 4,938 4,347 767 343 1,559 — Special termination benefit 1,784 2,439 359 581 855 1,970 Net pension cost $69,013 $80,329 $16,283 $10,413 $16,223 $13,702 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net gain ($177,105 ) ($221,844 ) ($52,525 ) ($25,419 ) ($55,772 ) ($35,511 ) Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost (23 ) (92 ) (10 ) (2 ) (6 ) (9 ) Amortization of net loss (49,517 ) (57,481 ) (13,189 ) (7,878 ) (13,302 ) (9,560 ) Total ($226,645 ) ($279,417 ) ($65,724 ) ($33,299 ) ($69,080 ) ($45,080 ) Total recognized as net periodic pension income, regulatory asset, and/or AOCI (before tax) ($157,632 ) ($199,088 ) ($49,441 ) ($22,886 ) ($52,857 ) ($31,378 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service cost $— $— $— $— $— $2 Net loss $35,984 $40,295 $9,421 $5,802 $9,363 $9,510 Qualified Pension Obligations, Plan Assets, Funded Status, Amounts Recognized in the Balance Sheet for Entergy Corporation and its Subsidiaries as of December 31, 2015 and 2014 December 31, 2015 2014 (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at beginning of year $7,230,542 $5,770,999 Service cost 175,046 140,436 Interest cost 302,777 290,076 Special termination benefit 76 732 Actuarial (gain)/loss (460,986 ) 1,284,049 Employee contributions 524 560 Benefits paid (399,741 ) (256,310 ) Balance at end of year $6,848,238 $7,230,542 Change in Plan Assets Fair value of assets at beginning of year $4,827,966 $4,429,237 Actual return on plan assets (117,130 ) 255,599 Employer contributions 395,814 398,880 Employee contributions 524 560 Benefits paid (399,741 ) (256,310 ) Fair value of assets at end of year $4,707,433 $4,827,966 Funded status ($2,140,805 ) ($2,402,576 ) Amount recognized in the balance sheet Non-current liabilities ($2,140,805 ) ($2,402,576 ) Amount recognized as a regulatory asset Prior service cost $— $3,704 Net loss 2,300,222 2,451,172 $2,300,222 $2,454,876 Amount recognized as AOCI (before tax) Prior service cost $2,784 $1,015 Net loss 637,472 671,682 $640,256 $672,697 Qualified Pension Obligations, Plan Assets, Funded Status, and Amounts Recognized in the Balance Sheet for the Registrant Subsidiaries as of December 31, 2015 and 2014 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at beginning of year $1,485,718 $1,666,535 $432,169 $202,555 $418,498 $334,312 Service cost 26,646 34,396 7,929 3,395 6,582 7,827 Interest cost 61,885 69,465 18,007 8,432 17,414 13,970 Actuarial gain (87,617 ) (101,361 ) (25,492 ) (12,289 ) (36,862 ) (23,720 ) Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Balance at end of year $1,400,511 $1,564,710 $408,604 $191,064 $383,627 $311,542 Change in Plan Assets Fair value of assets at beginning of year $977,521 $1,113,359 $301,250 $133,344 $310,713 $217,621 Actual return on plan assets (24,201 ) (27,175 ) (7,401 ) (3,243 ) (7,487 ) (5,550 ) Employer contributions 92,419 89,375 22,457 10,903 17,157 20,782 Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Fair value of assets at end of year $959,618 $1,071,234 $292,297 $129,975 $298,378 $212,006 Funded status ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized as regulatory asset Net loss $684,552 $687,305 $190,406 $95,941 $159,085 $159,508 Amounts recognized as AOCI (before tax) Net loss $— $51,733 $— $— $— $— 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at beginning of year $1,192,640 $1,341,212 $345,824 $163,707 $356,080 $270,789 Service cost 20,090 25,706 6,094 2,666 5,142 5,785 Interest cost 59,537 66,984 17,273 8,164 17,746 13,561 Actuarial loss 279,781 294,646 81,600 35,131 58,556 55,410 Benefits paid (66,330 ) (62,013 ) (18,622 ) (7,113 ) (19,026 ) (11,233 ) Balance at end of year $1,485,718 $1,666,535 $432,169 $202,555 $418,498 $334,312 Change in Plan Assets Fair value of assets at beginning of year $896,295 $1,031,187 $281,837 $122,960 $295,751 $196,328 Actual return on plan assets 52,092 59,460 16,196 6,988 16,916 11,265 Employer contributions 95,464 84,725 21,839 10,509 17,072 21,261 Benefits paid (66,330 ) (62,013 ) (18,622 ) (7,113 ) (19,026 ) (11,233 ) Fair value of assets at end of year $977,521 $1,113,359 $301,250 $133,344 $310,713 $217,621 Funded status ($508,197 ) ($553,176 ) ($130,919 ) ($69,211 ) ($107,785 ) ($116,691 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($508,197 ) ($553,176 ) ($130,919 ) ($69,211 ) ($107,785 ) ($116,691 ) Amounts recognized as regulatory asset Net loss $722,119 $741,474 $198,972 $102,141 $176,522 $172,463 Amounts recognized as AOCI (before tax) Net loss $— $40,748 $— $— $— $— Other Postretirement Benefits Entergy also currently offers retiree medical, dental, vision, and life insurance benefits (other postretirement benefits) for eligible retired employees. Employees who commenced employment before July 1, 2014 and who satisfy certain eligibility requirements (including retiring from Entergy after a certain age and/or years of service with Entergy and immediately commencing their Entergy pension benefit), may become eligible for other postretirement benefits. Entergy uses a December 31 measurement date for its postretirement benefit plans. Effective January 1, 1993, Entergy adopted an accounting standard requiring a change from a cash method to an accrual method of accounting for postretirement benefits other than pensions. Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, and Entergy Texas have received regulatory approval to recover accrued other postretirement benefit costs through rates. The LPSC ordered Entergy Louisiana to continue the use of the pay-as-you-go method for ratemaking purposes for postretirement benefits other than pensions. However, the LPSC retains the flexibility to examine individual companies’ accounting for other postretirement benefits to determine if special exceptions to this order are warranted. Pursuant to regulatory directives, Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy contribute the other postretirement benefit costs collected in rates into external trusts. System Energy is funding, on behalf of Entergy Operations, other postretirement benefits associated with Grand Gulf. Trust assets contributed by participating Registrant Subsidiaries are in master trusts, established by Entergy Corporation and maintained by a trustee. Each participating Registrant Subsidiary holds a beneficial interest in the trusts’ assets. The assets in the master trusts are commingled for investment and administrative purposes. Although assets are commingled, supporting records are maintained for the purpose of allocating the beneficial interest in net earnings/(losses) and the administrative expenses of the investment accounts to the various participating plans and participating Registrant Subsidiaries. Beneficial interest in an investment account’s net income/(loss) is comprised of interest and dividends, realized and unrealized gains and losses, and expenses. Beneficial interest from these investments is allocated to the plans and participating Registrant Subsidiary based on their portion of net assets in the pooled accounts. Components of Net Other Postretirement Benefit Cost and Other Amounts Recognized as a Regulatory Asset and/or AOCI Entergy Corporation’s and its subsidiaries’ total 2015 , 2014 , and 2013 other postretirement benefit costs, including amounts capitalized and amounts recognized as a regulatory asset and/or other comprehensive income, included the following components: 2015 2014 2013 (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $45,305 $43,493 $74,654 Interest cost on APBO 71,934 71,841 79,453 Expected return on assets (45,375 ) (44,787 ) (40,323 ) Amortization of prior service credit (37,280 ) (31,590 ) (14,904 ) Recognized net loss 31,573 11,143 44,178 Curtailment loss — — 12,729 Net other postretirement benefit cost $66,157 $50,100 $155,787 Other changes in plan assets and benefit obligations recognized as a regulatory asset and /or AOCI (before tax) Arising this period: Prior service credit for period ($48,192 ) ($35,864 ) ($116,571 ) Net loss/(gain) (154,339 ) 287,313 (405,976 ) Amounts reclassified from regulatory asset and /or AOCI to net periodic benefit cost in the current year: Amortization of prior service credit 37,280 31,590 14,904 Acceleration of prior service credit due to curtailment — — 1,989 Amortization of net loss (31,573 ) (11,143 ) (44,178 ) Total ($196,824 ) $271,896 ($549,832 ) Total recognized as net periodic benefit income/(cost), regulatory asset, and/or AOCI (before tax) ($130,667 ) $321,996 ($394,045 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic benefit cost in the following year Prior service credit ($45,485 ) ($37,280 ) ($31,589 ) Net loss $18,214 $31,591 $11,197 Total 2015 , 2014 , and 2013 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components: 2015 Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy Other postretirement costs: Service cost - benefits earned during the period $6,957 $9,893 $2,028 $818 $2,000 $1,881 Interest cost on APBO 12,518 16,311 3,436 2,608 5,366 2,511 Expected return on assets (19,190 ) — (6,166 ) (4,804 ) (10,351 ) (3,644 ) Amortization of prior credit (2,441 ) (7,467 ) (916 ) (709 ) (2,723 ) (1,465 ) Recognized net loss 5,356 7,118 860 470 2,740 1,198 Net other postretirement benefit (income)/cost $3,200 $25,855 ($758 ) ($1,617 ) ($2,968 ) $481 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($18,035 ) ($1,361 ) $— $— $— ($644 ) Net (gain)/loss (11,978 ) (47,043 ) 774 (5,810 ) (4,907 ) 305 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 7,467 916 709 2,723 1,465 Amortization of net loss (5,356 ) (7,118 ) (860 ) (470 ) (2,740 ) (1,198 ) Total ($32,928 ) ($48,055 ) $830 ($5,571 ) ($4,924 ) ($72 ) Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax) ($29,728 ) ($22,200 ) $72 ($7,188 ) ($7,892 ) $409 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($5,472 ) ($7,783 ) ($933 ) ($745 ) ($2,722 ) ($1,570 ) Net loss $4,256 $2,926 $893 $146 $2,148 $1,149 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $5,957 $9,414 $1,900 $868 $2,378 $2,058 Interest cost on APBO 12,261 16,642 3,655 2,805 5,652 2,611 Expected return on assets (19,135 ) — (5,771 ) (4,475 ) (10,358 ) (3,727 ) Amortization of prior credit (2,441 ) (5,614 ) (915 ) (709 ) (1,300 ) (824 ) Recognized net loss 1,267 2,723 149 56 801 443 Net other postretirement benefit (income)/cost ($2,091 ) $23,165 ($982 ) ($1,455 ) ($2,827 ) $561 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period $— ($12,845 ) $— $— ($8,536 ) ($3,845 ) Net loss 55,642 61,049 9,525 6,309 24,482 10,596 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 5,614 915 709 1,300 824 Amortization of net loss (1,267 ) (2,723 ) (149 ) (56 ) (801 ) (443 ) Total $56,816 $51,095 $10,291 $6,962 $16,445 $7,132 Total recognized as net periodic other postretirement income, regulatory asset, and/or AOCI (before tax) $54,725 $74,260 $9,309 $5,507 $13,618 $7,693 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($2,441 ) ($7,467 ) ($916 ) ($709 ) ($2,723 ) ($1,465 ) Net loss $5,356 $7,118 $860 $470 $2,740 $1,198 2013 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $9,619 $16,451 $3,246 $1,752 $3,760 $3,580 Interest cost on APBO 13,545 18,374 4,289 3,135 6,076 2,945 Expected return on assets (16,843 ) — (5,335 ) (4,101 ) (9,391 ) (3,350 ) Amortization of prior service credit (689 ) (1,450 ) (204 ) (24 ) (501 ) (126 ) Recognized net loss 7,976 9,648 2,534 1,509 3,744 1,896 Curtailment loss 4,517 3,394 596 354 1,436 760 Net other postretirement benefit cost $18,125 $46,417 $5,126 $2,625 $5,124 $5,705 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($11,617 ) ($27,549 ) ($4,714 ) ($4,469 ) ($5,359 ) ($4,591 ) Net loss (81,236 ) (84,681 ) (30,018 ) (18,508 ) (34,562 ) (17,579 ) Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 689 1,450 204 24 501 126 Acceleration of prior service credit/(cost) due to curtailment 78 132 20 (4 ) 62 9 Amortization of net loss (7,976 ) (9,648 ) (2,534 ) (1,509 ) (3,744 ) (1,896 ) Total ($100,062 ) ($120,296 ) ($37,042 ) ($24,466 ) ($43,102 ) ($23,931 ) Total recognized as net periodic other postretirement cost, regulatory asset, and/or AOCI (before tax) ($81,937 ) ($73,879 ) ($31,916 ) ($21,841 ) ($37,978 ) ($18,226 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($2,441 ) ($5,612 ) ($918 ) ($709 ) ($1,301 ) ($824 ) Net loss $1,267 $2,723 $149 $56 $800 $464 Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheet of Entergy Corporation and its Subsidiaries as of December 31, 2015 and 2014 December 31, 2015 2014 (In Thousands) Change in APBO Balance at beginning of year $1,739,557 $1,461,910 Service cost 45,305 43,493 Interest cost 71,934 71,841 Plan amendments (48,192 ) (35,864 ) Plan participant contributions 29,685 22,160 Actuarial (gain)/loss (208,017 ) 274,061 Benefits paid (102,618 ) (102,439 ) Medicare Part D subsidy received 3,175 4,395 Balance at end of year $1,530,829 $1,739,557 Change in Plan Assets Fair value of assets at beginning of year $597,627 $569,850 Actual return on plan assets (8,303 ) 31,535 Employer contributions 62,678 76,521 Plan participant contributions 29,685 22,160 Benefits paid (102,618 ) (102,439 ) Fair value of assets at end of year $579,069 $597,627 Funded status ($951,760 ) ($1,141,930 ) Amounts recognized in the balance sheet Current liabilities ($41,326 ) ($41,821 ) Non-current liabilities (910,434 ) (1,100,109 ) Total funded status ($951,760 ) ($1,141,930 ) Amounts recognized as a regulatory asset Prior service credit ($61,833 ) ($54,508 ) Net loss 191,782 248,918 $129,949 $194,410 Amounts recognized as AOCI (before tax) Prior service credit ($107,673 ) ($104,086 ) Net loss 171,742 300,518 $64,069 $196,432 Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheets of the Registrant Subsidiaries as of December 31, 2015 and 2014 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at beginning of year $303,716 $394,946 $83,162 $63,779 $130,145 $60,754 Service cost 6,957 9,893 2,028 818 2,000 1,881 Interest cost 12,518 16,311 3,436 2,608 5,366 2,511 Plan amendments (18,035 ) (1,361 ) — — — (644 ) Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Actuarial gain (34,217 ) (47,043 ) (6,407 ) (12,118 ) (17,052 ) (3,973 ) Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Medicare Part D subsidy received 619 825 206 137 306 118 Balance at end of year $258,900 $356,253 $77,382 $51,951 $114,582 $57,645 Change in Plan Assets Fair value of assets at beginning of year $244,191 $— $80,935 $71,004 $135,733 $48,293 Actual return on plan assets (3,049 ) — (1,015 ) (1,504 ) (1,794 ) (634 ) Employer contributions 14,722 17,318 661 3,654 2,618 260 Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Fair value of assets at end of year $243,206 $— $75,538 $69,881 $130,374 $44,917 Funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in the balance sheet Current liabilities $— ($18,857 ) $— $— $— $— Non-current liabilities (15,694 ) (337,396 ) (1,844 ) 17,930 15,792 (12,728 ) Total funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in regulatory asset Prior service credit ($26,149 ) $— ($3,225 ) ($2,917 ) ($11,018 ) ($6,902 ) Net loss 77,313 — 18,594 6,458 38,806 19,557 $51,164 $— $15,369 $3,541 $27,788 $12,655 Amounts recognized in AOCI (before tax) Prior service credit $— ($30,874 ) $— $— $— $— Net loss — 70,743 — — — — $— $39,869 $— $— $— $— 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at beginning of year $250,734 $339,066 $74,539 $57,874 $115,418 $53,051 Service cost 5,957 9,414 1,900 868 2,378 2,058 Interest cost 12,261 16,642 3,655 2,805 5,652 2,611 Plan amendments — (12,845 ) — — (8,536 ) (3,845 ) Plan participant contributions 5,195 5,071 1,396 1,044 1,655 1,061 Actuarial loss 49,573 61,049 7,939 5,097 21,471 9,524 Benefits paid (20,984 ) (24,625 ) (6,589 ) (4,131 ) (8,333 ) (3,858 ) Medicare Part D subsidy received 980 1,174 322 222 440 152 Balance at end of year $303,716 $394,946 $83,162 $63,779 $130,145 $60,754 Change in Plan Assets Fair value of assets at beginning of year $231,663 $— $73,438 $66,539 $131,618 $48,101 Actual return on plan assets 13,066 — 4,185 3,263 7,347 2,655 Employer contributions 15,251 19,554 8,505 4,289 3,446 334 Plan participant contributions 5,195 5,071 1,396 1,044 1,655 1,061 Benefits paid (20,984 ) (24,625 ) (6,589 ) (4,131 ) (8,333 ) (3,858 ) Fair value of assets at end of year $244,191 $— $80,935 $71,004 $135,733 $48,293 Funded status ($59,525 ) ($394,946 ) ($2,227 ) $7,225 $5,588 ($12,461 ) Amounts recognized in the balance sheet Current liabilities $— ($18,724 ) $— $— $— $— Non-current liabilities (59,525 ) (376,222 ) (2,227 ) 7,225 5,558 (12,461 ) Total funded status ($59,525 ) ($394,946 ) ($2,227 ) $7,225 $5,558 ($12,461 ) Amounts recognized in regulatory asset Prior service credit ($10,555 ) $— ($4,141 ) ($3,626 ) ($13,741 ) ($7,723 ) Net loss 94,647 — 18,680 12,738 46,453 20,450 $84,092 $— $14,539 $9,112 $32,712 $12,727 Amounts recognized in AOCI (before tax) Prior service credit $— ($36,980 ) $— $— $— $— Net loss — 124,904 — — — — $— $87,924 $— $— $— $— Non-Qualified Pension Plans Entergy also sponsors non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. Entergy recognized net periodic pension cost related to these plans of $22.8 million in 2015 , $32.4 million in 2014 , and $54.5 million in 2013 . In 2015 , 2014 , and 2013 Entergy recognized $5.1 million , $15.1 million , and $33 million , respectively in settlement charges related to the payment of lump sum benefits out of the plan that is included in the non-qualified pension plan cost above. The projected benefit obligation was $157.3 million and $151.8 million as of December 31, 2015 and 2014 , respectively. The accumulated benefit obligation was $137.6 million and $130.6 million as of December 31, 2015 and 2014 , respectively. Entergy’s non-qualified, non-current pension liability at December 31, 2015 and 2014 was $136.1 million and $135.6 million , respectively; and its current liability was $21.2 million and $16.2 million , respectively. The unamortized prior service cost and net loss are recognized in regulatory assets ( $58.8 million at December 31, 2015 and $60.3 million at December 31, 2014 ) and accumulated other comprehensive income before taxes ( $23.5 million at December 31, 2015 and $23.5 million at December 31, 2014 ). The Registrant Subsidiaries (except System Energy) participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. The net periodic pension cost for their employees for the non-qualified plans for 2015 , 2014 , and 2013 , was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2015 $446 $377 $235 $64 $595 2014 $754 $135 $190 $95 $491 2013 $448 $163 $192 $92 $1,001 Included in the 2015 net periodic pension cost above are settlement charges of $108 thousand and $2 thousand for Entergy Louisiana and Entergy Mississippi, respectively, related to the lump sum benefits paid out of the plan. Included in the 2014 net periodic pension cost above are settlement charges of $337 thousand and $16 thousand for Entergy Arkansas and Entergy Texas, respectively, related to the lump sum benefits paid out of the plan. Included in the 2013 net periodic pension cost above are settlement charges of $415 thousand for Entergy Texas related to the lump sum benefits paid out of the plan. The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2015 and 2014 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2015 $4,694 $2,550 $2,185 $468 $8,832 2014 $4,495 $2,851 $2,128 $476 $9,567 The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2015 and 2014 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2015 $4,495 $2,538 $1,802 $417 $8,460 2014 $4,086 $2,824 $1,761 $436 $9,215 The following amounts were recorded on the balance sheet as of December 31, 2015 and 2014 : 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) Current liabilities ($2,128 ) ($237 ) ($119 ) ($19 ) ($773 ) Non-current liabilities (2,566 ) (2,313 ) (2,066 ) (449 ) (8,059 ) Total |
| System Energy [Member] | |
| Retirement And Other Postretirement Benefits | RETIREMENT, OTHER POSTRETIREMENT BENEFITS, AND DEFINED CONTRIBUTION PLANS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Qualified Pension Plans Entergy has nine qualified pension plans covering substantially all employees. The “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Retirement Plan II for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan II for Bargaining Employees,” “Entergy Corporation Retirement Plan IV for Non-Bargaining Employees,” and “Entergy Corporation Retirement Plan IV for Bargaining Employees” are non-contributory final average pay plans and provide pension benefits that are based on employees’ credited service and compensation during employment. The “Entergy Corporation Retirement Plan III” is a final average pay plan that provides pension benefits that are based on employees’ credited service and compensation during the final years before retirement and includes a mandatory employee contribution of 3% of earnings during the first 10 years of plan participation, and allows voluntary contributions from 1% to 10% of earnings for a limited group of employees. Non-bargaining employees whose most recent date of hire is after June 30, 2014 participate in the “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees.” Certain bargaining employees hired or rehired after June 30, 2014, or such later date provided for in their applicable collective bargaining agreements, participate in the “Entergy Corporation Cash Balance Plan for Bargaining Employees.” The Registrant Subsidiaries participate in these four plans: “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees,” and “Entergy Cash Balance Plan for Bargaining Employees.” The assets of the seven final average pay qualified pension plans are held in a master trust established by Entergy, and the assets of the two cash balance pension plans are held in a second master trust established by Entergy. Each pension plan has an undivided beneficial interest in each of the investment accounts in its respective master trust that is maintained by a trustee. Use of the master trusts permits the commingling of the trust assets of the pension plans of Entergy Corporation and its Registrant Subsidiaries for investment and administrative purposes. Although assets in the master trusts are commingled, the trustee maintains supporting records for the purpose of allocating the trust level equity in net earnings (loss) and the administrative expenses of the investment accounts in each trust to the various participating pension plans in that particular trust. The fair value of the trusts’ assets is determined by the trustee and certain investment managers. For each trust, the trustee calculates a daily earnings factor, including realized and unrealized gains or losses, collected and accrued income, and administrative expenses, and allocates earnings to each plan in the master trusts on a pro rata basis. Within each pension plan, the record of each Registrant Subsidiary’s beneficial interest in the plan assets is maintained by the plan’s actuary and is updated quarterly. Assets for each Registrant Subsidiary are increased for investment net income and contributions, and are decreased for benefit payments. A plan’s investment net income/loss (i.e. interest and dividends, realized and unrealized gains and losses and expenses) is allocated to the Registrant Subsidiaries participating in that plan based on the value of assets for each Registrant Subsidiary at the beginning of the quarter adjusted for contributions and benefit payments made during the quarter. Entergy Corporation and its subsidiaries fund pension plans in an amount not less than the minimum required contribution under the Employee Retirement Income Security Act of 1974, as amended, and the Internal Revenue Code of 1986, as amended. The assets of the plans include common and preferred stocks, fixed-income securities, interest in a money market fund, and insurance contracts. The Registrant Subsidiaries’ pension costs are recovered from customers as a component of cost of service in each of their respective jurisdictions. Components of Qualified Net Pension Cost and Other Amounts Recognized as a Regulatory Asset and/or Accumulated Other Comprehensive Income (AOCI) Entergy Corporation and its subsidiaries’ total 2015 , 2014 , and 2013 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, included the following components: 2015 2014 2013 (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $175,046 $140,436 $172,280 Interest cost on projected benefit obligation 302,777 290,076 263,296 Expected return on assets (394,618 ) (361,462 ) (328,227 ) Amortization of prior service cost 1,561 1,600 2,125 Recognized net loss 235,922 145,095 213,194 Curtailment loss 374 — 16,318 Special termination benefit 76 732 13,139 Net periodic pension costs $321,138 $216,477 $352,125 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net (gain)/loss $50,762 $1,389,912 ($894,150 ) Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost (1,561 ) (1,600 ) (2,125 ) Acceleration of prior service cost to curtailment (374 ) — (1,307 ) Amortization of net loss (235,922 ) (145,095 ) (213,194 ) Total ($187,095 ) $1,243,217 ($1,110,776 ) Total recognized as net periodic pension (income)/cost, regulatory asset, and/or AOCI (before tax) $134,043 $1,459,694 ($758,651 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year: Prior service cost $1,079 $1,561 $1,600 Net loss $195,321 $237,013 $146,958 The Registrant Subsidiaries’ total 2015 , 2014 , and 2013 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components: 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $26,646 $34,396 $7,929 $3,395 $6,582 $7,827 Interest cost on projected benefit obligation 61,885 69,465 18,007 8,432 17,414 13,970 Expected return on assets (80,102 ) (90,803 ) (24,420 ) (10,899 ) (24,887 ) (18,271 ) Recognized net loss 54,254 59,802 14,896 8,053 12,950 13,055 Net pension cost $62,683 $72,860 $16,412 $8,981 $12,059 $16,581 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net (gain)/loss $16,687 $16,618 $6,329 $1,853 ($4,488 ) $101 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of net loss (54,254 ) (59,802 ) (14,896 ) (8,053 ) (12,950 ) (13,055 ) Total ($37,567 ) ($43,184 ) ($8,567 ) ($6,200 ) ($17,438 ) ($12,954 ) Total recognized as net periodic pension (income)/cost regulatory asset, and/or AOCI (before tax) $25,116 $29,676 $7,845 $2,781 ($5,379 ) $3,627 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $43,747 $47,809 $11,938 $6,460 $9,358 $10,414 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $20,090 $25,706 $6,094 $2,666 $5,142 $5,785 Interest cost on projected benefit obligation 59,537 66,984 17,273 8,164 17,746 13,561 Expected return on assets (73,218 ) (83,746 ) (22,794 ) (10,019 ) (23,723 ) (16,619 ) Amortization of prior service cost — — — — — 2 Recognized net loss 35,956 40,446 9,415 5,796 9,356 9,500 Net pension cost $42,365 $49,390 $9,988 $6,607 $8,521 $12,229 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $300,907 $318,932 $88,199 $38,161 $65,363 $60,763 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost — — — — — (2 ) Amortization of net loss (35,956 ) (40,446 ) (9,415 ) (5,796 ) (9,356 ) (9,500 ) Total $264,951 $278,486 $78,784 $32,365 $56,007 $51,261 Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax) $307,316 $327,876 $88,772 $38,972 $64,528 $63,490 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $54,254 $59,802 $14,896 $8,053 $12,950 $13,055 2013 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $25,229 $31,302 $7,295 $3,264 $6,475 $7,242 Interest cost on projected benefit obligation 54,473 61,598 15,802 7,462 16,303 12,170 Expected return on assets (66,951 ) (76,930 ) (21,139 ) (9,117 ) (22,277 ) (17,249 ) Amortization of prior service cost 23 92 10 2 6 9 Recognized net loss 49,517 57,481 13,189 7,878 13,302 9,560 Curtailment loss 4,938 4,347 767 343 1,559 — Special termination benefit 1,784 2,439 359 581 855 1,970 Net pension cost $69,013 $80,329 $16,283 $10,413 $16,223 $13,702 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net gain ($177,105 ) ($221,844 ) ($52,525 ) ($25,419 ) ($55,772 ) ($35,511 ) Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost (23 ) (92 ) (10 ) (2 ) (6 ) (9 ) Amortization of net loss (49,517 ) (57,481 ) (13,189 ) (7,878 ) (13,302 ) (9,560 ) Total ($226,645 ) ($279,417 ) ($65,724 ) ($33,299 ) ($69,080 ) ($45,080 ) Total recognized as net periodic pension income, regulatory asset, and/or AOCI (before tax) ($157,632 ) ($199,088 ) ($49,441 ) ($22,886 ) ($52,857 ) ($31,378 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service cost $— $— $— $— $— $2 Net loss $35,984 $40,295 $9,421 $5,802 $9,363 $9,510 Qualified Pension Obligations, Plan Assets, Funded Status, Amounts Recognized in the Balance Sheet for Entergy Corporation and its Subsidiaries as of December 31, 2015 and 2014 December 31, 2015 2014 (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at beginning of year $7,230,542 $5,770,999 Service cost 175,046 140,436 Interest cost 302,777 290,076 Special termination benefit 76 732 Actuarial (gain)/loss (460,986 ) 1,284,049 Employee contributions 524 560 Benefits paid (399,741 ) (256,310 ) Balance at end of year $6,848,238 $7,230,542 Change in Plan Assets Fair value of assets at beginning of year $4,827,966 $4,429,237 Actual return on plan assets (117,130 ) 255,599 Employer contributions 395,814 398,880 Employee contributions 524 560 Benefits paid (399,741 ) (256,310 ) Fair value of assets at end of year $4,707,433 $4,827,966 Funded status ($2,140,805 ) ($2,402,576 ) Amount recognized in the balance sheet Non-current liabilities ($2,140,805 ) ($2,402,576 ) Amount recognized as a regulatory asset Prior service cost $— $3,704 Net loss 2,300,222 2,451,172 $2,300,222 $2,454,876 Amount recognized as AOCI (before tax) Prior service cost $2,784 $1,015 Net loss 637,472 671,682 $640,256 $672,697 Qualified Pension Obligations, Plan Assets, Funded Status, and Amounts Recognized in the Balance Sheet for the Registrant Subsidiaries as of December 31, 2015 and 2014 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at beginning of year $1,485,718 $1,666,535 $432,169 $202,555 $418,498 $334,312 Service cost 26,646 34,396 7,929 3,395 6,582 7,827 Interest cost 61,885 69,465 18,007 8,432 17,414 13,970 Actuarial gain (87,617 ) (101,361 ) (25,492 ) (12,289 ) (36,862 ) (23,720 ) Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Balance at end of year $1,400,511 $1,564,710 $408,604 $191,064 $383,627 $311,542 Change in Plan Assets Fair value of assets at beginning of year $977,521 $1,113,359 $301,250 $133,344 $310,713 $217,621 Actual return on plan assets (24,201 ) (27,175 ) (7,401 ) (3,243 ) (7,487 ) (5,550 ) Employer contributions 92,419 89,375 22,457 10,903 17,157 20,782 Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Fair value of assets at end of year $959,618 $1,071,234 $292,297 $129,975 $298,378 $212,006 Funded status ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized as regulatory asset Net loss $684,552 $687,305 $190,406 $95,941 $159,085 $159,508 Amounts recognized as AOCI (before tax) Net loss $— $51,733 $— $— $— $— 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at beginning of year $1,192,640 $1,341,212 $345,824 $163,707 $356,080 $270,789 Service cost 20,090 25,706 6,094 2,666 5,142 5,785 Interest cost 59,537 66,984 17,273 8,164 17,746 13,561 Actuarial loss 279,781 294,646 81,600 35,131 58,556 55,410 Benefits paid (66,330 ) (62,013 ) (18,622 ) (7,113 ) (19,026 ) (11,233 ) Balance at end of year $1,485,718 $1,666,535 $432,169 $202,555 $418,498 $334,312 Change in Plan Assets Fair value of assets at beginning of year $896,295 $1,031,187 $281,837 $122,960 $295,751 $196,328 Actual return on plan assets 52,092 59,460 16,196 6,988 16,916 11,265 Employer contributions 95,464 84,725 21,839 10,509 17,072 21,261 Benefits paid (66,330 ) (62,013 ) (18,622 ) (7,113 ) (19,026 ) (11,233 ) Fair value of assets at end of year $977,521 $1,113,359 $301,250 $133,344 $310,713 $217,621 Funded status ($508,197 ) ($553,176 ) ($130,919 ) ($69,211 ) ($107,785 ) ($116,691 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($508,197 ) ($553,176 ) ($130,919 ) ($69,211 ) ($107,785 ) ($116,691 ) Amounts recognized as regulatory asset Net loss $722,119 $741,474 $198,972 $102,141 $176,522 $172,463 Amounts recognized as AOCI (before tax) Net loss $— $40,748 $— $— $— $— Other Postretirement Benefits Entergy also currently offers retiree medical, dental, vision, and life insurance benefits (other postretirement benefits) for eligible retired employees. Employees who commenced employment before July 1, 2014 and who satisfy certain eligibility requirements (including retiring from Entergy after a certain age and/or years of service with Entergy and immediately commencing their Entergy pension benefit), may become eligible for other postretirement benefits. Entergy uses a December 31 measurement date for its postretirement benefit plans. Effective January 1, 1993, Entergy adopted an accounting standard requiring a change from a cash method to an accrual method of accounting for postretirement benefits other than pensions. Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, and Entergy Texas have received regulatory approval to recover accrued other postretirement benefit costs through rates. The LPSC ordered Entergy Louisiana to continue the use of the pay-as-you-go method for ratemaking purposes for postretirement benefits other than pensions. However, the LPSC retains the flexibility to examine individual companies’ accounting for other postretirement benefits to determine if special exceptions to this order are warranted. Pursuant to regulatory directives, Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy contribute the other postretirement benefit costs collected in rates into external trusts. System Energy is funding, on behalf of Entergy Operations, other postretirement benefits associated with Grand Gulf. Trust assets contributed by participating Registrant Subsidiaries are in master trusts, established by Entergy Corporation and maintained by a trustee. Each participating Registrant Subsidiary holds a beneficial interest in the trusts’ assets. The assets in the master trusts are commingled for investment and administrative purposes. Although assets are commingled, supporting records are maintained for the purpose of allocating the beneficial interest in net earnings/(losses) and the administrative expenses of the investment accounts to the various participating plans and participating Registrant Subsidiaries. Beneficial interest in an investment account’s net income/(loss) is comprised of interest and dividends, realized and unrealized gains and losses, and expenses. Beneficial interest from these investments is allocated to the plans and participating Registrant Subsidiary based on their portion of net assets in the pooled accounts. Components of Net Other Postretirement Benefit Cost and Other Amounts Recognized as a Regulatory Asset and/or AOCI Entergy Corporation’s and its subsidiaries’ total 2015 , 2014 , and 2013 other postretirement benefit costs, including amounts capitalized and amounts recognized as a regulatory asset and/or other comprehensive income, included the following components: 2015 2014 2013 (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $45,305 $43,493 $74,654 Interest cost on APBO 71,934 71,841 79,453 Expected return on assets (45,375 ) (44,787 ) (40,323 ) Amortization of prior service credit (37,280 ) (31,590 ) (14,904 ) Recognized net loss 31,573 11,143 44,178 Curtailment loss — — 12,729 Net other postretirement benefit cost $66,157 $50,100 $155,787 Other changes in plan assets and benefit obligations recognized as a regulatory asset and /or AOCI (before tax) Arising this period: Prior service credit for period ($48,192 ) ($35,864 ) ($116,571 ) Net loss/(gain) (154,339 ) 287,313 (405,976 ) Amounts reclassified from regulatory asset and /or AOCI to net periodic benefit cost in the current year: Amortization of prior service credit 37,280 31,590 14,904 Acceleration of prior service credit due to curtailment — — 1,989 Amortization of net loss (31,573 ) (11,143 ) (44,178 ) Total ($196,824 ) $271,896 ($549,832 ) Total recognized as net periodic benefit income/(cost), regulatory asset, and/or AOCI (before tax) ($130,667 ) $321,996 ($394,045 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic benefit cost in the following year Prior service credit ($45,485 ) ($37,280 ) ($31,589 ) Net loss $18,214 $31,591 $11,197 Total 2015 , 2014 , and 2013 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components: 2015 Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy Other postretirement costs: Service cost - benefits earned during the period $6,957 $9,893 $2,028 $818 $2,000 $1,881 Interest cost on APBO 12,518 16,311 3,436 2,608 5,366 2,511 Expected return on assets (19,190 ) — (6,166 ) (4,804 ) (10,351 ) (3,644 ) Amortization of prior credit (2,441 ) (7,467 ) (916 ) (709 ) (2,723 ) (1,465 ) Recognized net loss 5,356 7,118 860 470 2,740 1,198 Net other postretirement benefit (income)/cost $3,200 $25,855 ($758 ) ($1,617 ) ($2,968 ) $481 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($18,035 ) ($1,361 ) $— $— $— ($644 ) Net (gain)/loss (11,978 ) (47,043 ) 774 (5,810 ) (4,907 ) 305 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 7,467 916 709 2,723 1,465 Amortization of net loss (5,356 ) (7,118 ) (860 ) (470 ) (2,740 ) (1,198 ) Total ($32,928 ) ($48,055 ) $830 ($5,571 ) ($4,924 ) ($72 ) Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax) ($29,728 ) ($22,200 ) $72 ($7,188 ) ($7,892 ) $409 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($5,472 ) ($7,783 ) ($933 ) ($745 ) ($2,722 ) ($1,570 ) Net loss $4,256 $2,926 $893 $146 $2,148 $1,149 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $5,957 $9,414 $1,900 $868 $2,378 $2,058 Interest cost on APBO 12,261 16,642 3,655 2,805 5,652 2,611 Expected return on assets (19,135 ) — (5,771 ) (4,475 ) (10,358 ) (3,727 ) Amortization of prior credit (2,441 ) (5,614 ) (915 ) (709 ) (1,300 ) (824 ) Recognized net loss 1,267 2,723 149 56 801 443 Net other postretirement benefit (income)/cost ($2,091 ) $23,165 ($982 ) ($1,455 ) ($2,827 ) $561 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period $— ($12,845 ) $— $— ($8,536 ) ($3,845 ) Net loss 55,642 61,049 9,525 6,309 24,482 10,596 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 5,614 915 709 1,300 824 Amortization of net loss (1,267 ) (2,723 ) (149 ) (56 ) (801 ) (443 ) Total $56,816 $51,095 $10,291 $6,962 $16,445 $7,132 Total recognized as net periodic other postretirement income, regulatory asset, and/or AOCI (before tax) $54,725 $74,260 $9,309 $5,507 $13,618 $7,693 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($2,441 ) ($7,467 ) ($916 ) ($709 ) ($2,723 ) ($1,465 ) Net loss $5,356 $7,118 $860 $470 $2,740 $1,198 2013 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $9,619 $16,451 $3,246 $1,752 $3,760 $3,580 Interest cost on APBO 13,545 18,374 4,289 3,135 6,076 2,945 Expected return on assets (16,843 ) — (5,335 ) (4,101 ) (9,391 ) (3,350 ) Amortization of prior service credit (689 ) (1,450 ) (204 ) (24 ) (501 ) (126 ) Recognized net loss 7,976 9,648 2,534 1,509 3,744 1,896 Curtailment loss 4,517 3,394 596 354 1,436 760 Net other postretirement benefit cost $18,125 $46,417 $5,126 $2,625 $5,124 $5,705 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($11,617 ) ($27,549 ) ($4,714 ) ($4,469 ) ($5,359 ) ($4,591 ) Net loss (81,236 ) (84,681 ) (30,018 ) (18,508 ) (34,562 ) (17,579 ) Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 689 1,450 204 24 501 126 Acceleration of prior service credit/(cost) due to curtailment 78 132 20 (4 ) 62 9 Amortization of net loss (7,976 ) (9,648 ) (2,534 ) (1,509 ) (3,744 ) (1,896 ) Total ($100,062 ) ($120,296 ) ($37,042 ) ($24,466 ) ($43,102 ) ($23,931 ) Total recognized as net periodic other postretirement cost, regulatory asset, and/or AOCI (before tax) ($81,937 ) ($73,879 ) ($31,916 ) ($21,841 ) ($37,978 ) ($18,226 ) Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($2,441 ) ($5,612 ) ($918 ) ($709 ) ($1,301 ) ($824 ) Net loss $1,267 $2,723 $149 $56 $800 $464 Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheet of Entergy Corporation and its Subsidiaries as of December 31, 2015 and 2014 December 31, 2015 2014 (In Thousands) Change in APBO Balance at beginning of year $1,739,557 $1,461,910 Service cost 45,305 43,493 Interest cost 71,934 71,841 Plan amendments (48,192 ) (35,864 ) Plan participant contributions 29,685 22,160 Actuarial (gain)/loss (208,017 ) 274,061 Benefits paid (102,618 ) (102,439 ) Medicare Part D subsidy received 3,175 4,395 Balance at end of year $1,530,829 $1,739,557 Change in Plan Assets Fair value of assets at beginning of year $597,627 $569,850 Actual return on plan assets (8,303 ) 31,535 Employer contributions 62,678 76,521 Plan participant contributions 29,685 22,160 Benefits paid (102,618 ) (102,439 ) Fair value of assets at end of year $579,069 $597,627 Funded status ($951,760 ) ($1,141,930 ) Amounts recognized in the balance sheet Current liabilities ($41,326 ) ($41,821 ) Non-current liabilities (910,434 ) (1,100,109 ) Total funded status ($951,760 ) ($1,141,930 ) Amounts recognized as a regulatory asset Prior service credit ($61,833 ) ($54,508 ) Net loss 191,782 248,918 $129,949 $194,410 Amounts recognized as AOCI (before tax) Prior service credit ($107,673 ) ($104,086 ) Net loss 171,742 300,518 $64,069 $196,432 Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheets of the Registrant Subsidiaries as of December 31, 2015 and 2014 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at beginning of year $303,716 $394,946 $83,162 $63,779 $130,145 $60,754 Service cost 6,957 9,893 2,028 818 2,000 1,881 Interest cost 12,518 16,311 3,436 2,608 5,366 2,511 Plan amendments (18,035 ) (1,361 ) — — — (644 ) Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Actuarial gain (34,217 ) (47,043 ) (6,407 ) (12,118 ) (17,052 ) (3,973 ) Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Medicare Part D subsidy received 619 825 206 137 306 118 Balance at end of year $258,900 $356,253 $77,382 $51,951 $114,582 $57,645 Change in Plan Assets Fair value of assets at beginning of year $244,191 $— $80,935 $71,004 $135,733 $48,293 Actual return on plan assets (3,049 ) — (1,015 ) (1,504 ) (1,794 ) (634 ) Employer contributions 14,722 17,318 661 3,654 2,618 260 Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Fair value of assets at end of year $243,206 $— $75,538 $69,881 $130,374 $44,917 Funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in the balance sheet Current liabilities $— ($18,857 ) $— $— $— $— Non-current liabilities (15,694 ) (337,396 ) (1,844 ) 17,930 15,792 (12,728 ) Total funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in regulatory asset Prior service credit ($26,149 ) $— ($3,225 ) ($2,917 ) ($11,018 ) ($6,902 ) Net loss 77,313 — 18,594 6,458 38,806 19,557 $51,164 $— $15,369 $3,541 $27,788 $12,655 Amounts recognized in AOCI (before tax) Prior service credit $— ($30,874 ) $— $— $— $— Net loss — 70,743 — — — — $— $39,869 $— $— $— $— 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at beginning of year $250,734 $339,066 $74,539 $57,874 $115,418 $53,051 Service cost 5,957 9,414 1,900 868 2,378 2,058 Interest cost 12,261 16,642 3,655 2,805 5,652 2,611 Plan amendments — (12,845 ) — — (8,536 ) (3,845 ) Plan participant contributions 5,195 5,071 1,396 1,044 1,655 1,061 Actuarial loss 49,573 61,049 7,939 5,097 21,471 9,524 Benefits paid (20,984 ) (24,625 ) (6,589 ) (4,131 ) (8,333 ) (3,858 ) Medicare Part D subsidy received 980 1,174 322 222 440 152 Balance at end of year $303,716 $394,946 $83,162 $63,779 $130,145 $60,754 Change in Plan Assets Fair value of assets at beginning of year $231,663 $— $73,438 $66,539 $131,618 $48,101 Actual return on plan assets 13,066 — 4,185 3,263 7,347 2,655 Employer contributions 15,251 19,554 8,505 4,289 3,446 334 Plan participant contributions 5,195 5,071 1,396 1,044 1,655 1,061 Benefits paid (20,984 ) (24,625 ) (6,589 ) (4,131 ) (8,333 ) (3,858 ) Fair value of assets at end of year $244,191 $— $80,935 $71,004 $135,733 $48,293 Funded status ($59,525 ) ($394,946 ) ($2,227 ) $7,225 $5,588 ($12,461 ) Amounts recognized in the balance sheet Current liabilities $— ($18,724 ) $— $— $— $— Non-current liabilities (59,525 ) (376,222 ) (2,227 ) 7,225 5,558 (12,461 ) Total funded status ($59,525 ) ($394,946 ) ($2,227 ) $7,225 $5,558 ($12,461 ) Amounts recognized in regulatory asset Prior service credit ($10,555 ) $— ($4,141 ) ($3,626 ) ($13,741 ) ($7,723 ) Net loss 94,647 — 18,680 12,738 46,453 20,450 $84,092 $— $14,539 $9,112 $32,712 $12,727 Amounts recognized in AOCI (before tax) Prior service credit $— ($36,980 ) $— $— $— $— Net loss — 124,904 — — — — $— $87,924 $— $— $— $— Non-Qualified Pension Plans Entergy also sponsors non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. Entergy recognized net periodic pension cost related to these plans of $22.8 million in 2015 , $32.4 million in 2014 , and $54.5 million in 2013 . In 2015 , 2014 , and 2013 Entergy recognized $5.1 million , $15.1 million , and $33 million , respectively in settlement charges related to the payment of lump sum benefits out of the plan that is included in the non-qualified pension plan cost above. The projected benefit obligation was $157.3 million and $151.8 million as of December 31, 2015 and 2014 , respectively. The accumulated benefit obligation was $137.6 million and $130.6 million as of December 31, 2015 and 2014 , respectively. Entergy’s non-qualified, non-current pension liability at December 31, 2015 and 2014 was $136.1 million and $135.6 million , respectively; and its current liability was $21.2 million and $16.2 million , respectively. The unamortized prior service cost and net loss are recognized in regulatory assets ( $58.8 million at December 31, 2015 and $60.3 million at December 31, 2014 ) and accumulated other comprehensive income before taxes ( $23.5 million at December 31, 2015 and $23.5 million at December 31, 2014 ). The Registrant Subsidiaries (except System Energy) participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. The net periodic pension cost for their employees for the non-qualified plans for 2015 , 2014 , and 2013 , was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2015 $446 $377 $235 $64 $595 2014 $754 $135 $190 $95 $491 2013 $448 $163 $192 $92 $1,001 Included in the 2015 net periodic pension cost above are settlement charges of $108 thousand and $2 thousand for Entergy Louisiana and Entergy Mississippi, respectively, related to the lump sum benefits paid out of the plan. Included in the 2014 net periodic pension cost above are settlement charges of $337 thousand and $16 thousand for Entergy Arkansas and Entergy Texas, respectively, related to the lump sum benefits paid out of the plan. Included in the 2013 net periodic pension cost above are settlement charges of $415 thousand for Entergy Texas related to the lump sum benefits paid out of the plan. The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2015 and 2014 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2015 $4,694 $2,550 $2,185 $468 $8,832 2014 $4,495 $2,851 $2,128 $476 $9,567 The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2015 and 2014 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2015 $4,495 $2,538 $1,802 $417 $8,460 2014 $4,086 $2,824 $1,761 $436 $9,215 The following amounts were recorded on the balance sheet as of December 31, 2015 and 2014 : 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) Current liabilities ($2,128 ) ($237 ) ($119 ) ($19 ) ($773 ) Non-current liabilities (2,566 ) (2,313 ) (2,066 ) (449 ) (8,059 ) Total |
