| Retirement And Other Postretirement Benefits | 6 Months Ended |
| Jun. 30, 2018 |
| Retirement And Other Postretirement Benefits | RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy implemented ASU No. 2017-07, “Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost” effective January 1, 2018. The ASU requires entities to report the service cost component of defined benefit pension cost and postretirement benefit cost (net benefit cost) in the same line item as other compensation costs arising from services rendered during the period. The other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. The amendment regarding the presentation of net benefit cost was required to be applied retrospectively for all periods presented. In addition, the ASU allows only the service cost component of net benefit cost to be eligible for capitalization on a prospective basis. In accordance with the regulatory treatment of net benefit cost of the Registrant Subsidiaries, a regulatory asset/liability will be recorded in other regulatory assets/liabilities for the non-service cost components of net benefit cost that would have been capitalized. The retroactive presentation changes resulted in decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income for the three months ended June 30, 2017, with no change in net income, of $25 million for Entergy, $3.6 million for Entergy Arkansas, $6.2 million for Entergy Louisiana, $0.5 million for Entergy Mississippi, $0.2 million for Entergy New Orleans, $14 thousand for Entergy Texas, and $2.3 million for System Energy. The retroactive presentation changes resulted in decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income for the six months ended June 30, 2017, with no change in net income, of $46 million for Entergy, $6.4 million for Entergy Arkansas, $12.3 million for Entergy Louisiana, $1.1 million for Entergy Mississippi, $0.4 million for Entergy New Orleans, ($0.2) million for Entergy Texas, and $3.3 million for System Energy. The retroactive effect of the change for the year ended December 31, 2017 would be decreases in other operation and maintenance expenses and decreases in other income, with no change in net income, of $108 million for Entergy, $13.7 million for Entergy Arkansas, $27.8 million for Entergy Louisiana, $2.7 million for Entergy Mississippi, $1.3 million for Entergy New Orleans, $0.2 million for Entergy Texas, and $6.2 million for System Energy. The retroactive effect of the change for the year ended December 31, 2016 would be decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income, with no change in net income, of $71 million for Entergy, $13.4 million for Entergy Arkansas, $26.1 million for Entergy Louisiana, $2.4 million for Entergy Mississippi, $1 million for Entergy New Orleans, ($1.1) million for Entergy Texas, and $5.1 million for System Energy. The retroactive effect of the change for the year ended December 31, 2015 would be decreases in other operation and maintenance expenses and decreases in other income, with no change in net income, of $148 million for Entergy, $30.7 million for Entergy Arkansas, $50.7 million for Entergy Louisiana, $6.3 million for Entergy Mississippi, $4 million for Entergy New Orleans, $4 million for Entergy Texas, and $10.2 million for System Energy. Components of Qualified Net Pension Cost Entergy’s qualified pension cost, including amounts capitalized, for the second quarters of 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $38,752 $33,410 Interest cost on projected benefit obligation 66,854 65,206 Expected return on assets (110,535 ) (102,056 ) Amortization of prior service cost 99 65 Amortization of loss 68,526 56,930 Net pension costs $63,696 $53,555 Entergy’s qualified pension cost, including amounts capitalized, for the six months ended June 30, 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $77,504 $66,820 Interest cost on projected benefit obligation 133,708 130,412 Expected return on assets (221,070 ) (204,112 ) Amortization of prior service cost 198 130 Amortization of loss 137,052 113,860 Net pension costs $127,392 $107,110 The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the second quarters of 2018 and 2017, included the following components: 2018 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $6,189 $8,446 $1,822 $673 $1,589 $1,776 Interest cost on projected benefit obligation 13,004 14,940 3,769 1,813 3,348 3,227 Expected return on assets (21,851 ) (24,809 ) (6,502 ) (2,993 ) (6,523 ) (4,991 ) Amortization of loss 13,412 14,450 3,610 1,954 2,626 3,715 Net pension cost $10,754 $13,027 $2,699 $1,447 $1,040 $3,727 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $5,090 $6,925 $1,472 $625 $1,364 $1,536 Interest cost on projected benefit obligation 12,944 14,809 3,732 1,791 3,392 3,091 Expected return on assets (20,427 ) (23,017 ) (6,131 ) (2,800 ) (6,180 ) (4,663 ) Amortization of loss 11,640 12,354 3,053 1,658 2,310 2,964 Net pension cost $9,247 $11,071 $2,126 $1,274 $886 $2,928 The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the six months ended June 30, 2018 and 2017, included the following components: 2018 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $12,378 $16,892 $3,644 $1,346 $3,178 $3,552 Interest cost on projects benefit obligation 26,008 29,880 7,538 3,626 6,696 6,454 Expected return on assets (43,702 ) (49,618 ) (13,004 ) (5,986 ) (13,046 ) (9,982 ) Amortization of loss 26,824 28,900 7,220 3,908 5,252 7,430 Net pension cost $21,508 $26,054 $5,398 $2,894 $2,080 $7,454 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $10,180 $13,850 $2,944 $1,250 $2,728 $3,072 Interest cost on projected benefit obligation 25,888 29,618 7,464 3,582 6,784 6,182 Expected return on assets (40,854 ) (46,034 ) (12,262 ) (5,600 ) (12,360 ) (9,326 ) Amortization of loss 23,280 24,708 6,106 3,316 4,620 5,928 Net pension cost $18,494 $22,142 $4,252 $2,548 $1,772 $5,856 Non-Qualified Net Pension Cost Entergy recognized $6.6 million and $8.5 million in pension cost for its non-qualified pension plans in the second quarters of 2018 and 2017 , respectively. Reflected in the pension cost for non-qualified pension plans in the second quarters of 2018 and 2017 were settlement charges of $2.4 million and $4 million , respectively, related to the payment of lump sum benefits out of the plan. Entergy recognized $15.5 million and $13.1 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2018 and 2017, respectively. Reflected in the pension cost for non-qualified pension plans for the six months ended June 30, 2018 and 2017 were settlement charges of $6.8 million and $4 million , respectively, related to the payment of lump sum benefits out of this plan. The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the second quarters of 2018 and 2017: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2018 $122 $46 $77 $21 $270 2017 $267 $47 $63 $18 $126 Reflected in Entergy Arkansas’s non-qualified pension costs in the second quarters of 2018 and 2017, were settlement charges of $10 thousand and $163 thousand , respectively, related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs in the second quarter of 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan. The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the six months ended June 30, 2018 and 2017: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2018 $254 $96 $157 $42 $407 2017 $372 $96 $127 $36 $253 Reflected in Entergy Arkansas’s non-qualified pension costs for the six months ended June 30, 2018 and 2017, were settlement charges of $22 thousand and $163 thousand , respectively, related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the six months ended June 30, 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan. Components of Net Other Postretirement Benefit Cost Entergy’s other postretirement benefit cost, including amounts capitalized, for the second quarters of 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $6,782 $6,729 Interest cost on accumulated postretirement benefit obligation (APBO) 12,681 13,960 Expected return on assets (10,373 ) (9,408 ) Amortization of prior service credit (9,251 ) (10,356 ) Amortization of loss 3,432 5,476 Net other postretirement benefit cost $3,271 $6,401 Entergy’s other postretirement benefit cost, including amounts capitalized, for the six months ended June 30, 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $13,564 $13,458 Interest cost on accumulated postretirement benefit obligation (APBO) 25,362 27,920 Expected return on assets (20,746 ) (18,816 ) Amortization of prior service credit (18,502 ) (20,712 ) Amortization of loss 6,864 10,952 Net other postretirement benefit cost $6,542 $12,802 The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the second quarters of 2018 and 2017, included the following components: 2018 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $793 $1,556 $321 $129 $330 $306 Interest cost on APBO 1,997 2,789 683 417 939 500 Expected return on assets (4,342 ) — (1,303 ) (1,313 ) (2,446 ) (783 ) Amortization of prior service credit (1,278 ) (1,934 ) (456 ) (186 ) (579 ) (378 ) Amortization of loss 289 388 377 34 206 233 Net other postretirement benefit cost ($2,541 ) $2,799 ($378 ) ($919 ) ($1,550 ) ($122 ) 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $863 $1,593 $290 $142 $372 $320 Interest cost on APBO 2,255 3,025 690 469 1,124 559 Expected return on assets (3,959 ) — (1,200 ) (1,159 ) (2,180 ) (717 ) Amortization of prior service credit (1,278 ) (1,934 ) (456 ) (186 ) (579 ) (378 ) Amortization of loss 1,115 465 419 105 826 390 Net other postretirement benefit cost ($1,004 ) $3,149 ($257 ) ($629 ) ($437 ) $174 The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the six months ended June 30, 2018 and 2017, included the following components: 2018 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $1,586 $3,112 $642 $258 $660 $612 Interest cost on APBO 3,994 5,578 1,366 834 1,878 1,000 Expected return on assets (8,684 ) — (2,606 ) (2,626 ) (4,892 ) (1,566 ) Amortization of prior service credit (2,556 ) (3,868 ) (912 ) (372 ) (1,158 ) (756 ) Amortization of loss 578 776 754 68 412 466 Net other postretirement benefit cost ($5,082 ) $5,598 ($756 ) ($1,838 ) ($3,100 ) ($244 ) 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $1,726 $3,186 $580 $284 $744 $640 Interest cost on APBO 4,510 6,050 1,380 938 2,248 1,118 Expected return on assets (7,918 ) — (2,400 ) (2,318 ) (4,360 ) (1,434 ) Amortization of prior service credit (2,556 ) (3,868 ) (912 ) (372 ) (1,158 ) (756 ) Amortization of loss 2,230 930 838 210 1,652 780 Net other postretirement benefit cost ($2,008 ) $6,298 ($514 ) ($1,258 ) ($874 ) $348 Reclassification out of Accumulated Other Comprehensive Income (Loss) Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the second quarters of 2018 and 2017: 2018 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($99 ) $5,594 ($71 ) $5,424 Amortization of loss (21,957 ) (1,933 ) (918 ) (24,808 ) Settlement loss — — (406 ) (406 ) ($22,056 ) $3,661 ($1,395 ) ($19,790 ) Entergy Louisiana Amortization of prior service credit $— $1,934 $— $1,934 Amortization of loss (867 ) (387 ) (2 ) (1,256 ) ($867 ) $1,547 ($2 ) $678 2017 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($65 ) $6,718 ($89 ) $6,564 Amortization of loss (18,450 ) (2,202 ) (902 ) (21,554 ) Settlement loss — — (1,765 ) (1,765 ) ($18,515 ) $4,516 ($2,756 ) ($16,755 ) Entergy Louisiana Amortization of prior service credit $— $1,934 $— $1,934 Amortization of loss (865 ) (465 ) (2 ) (1,332 ) ($865 ) $1,469 ($2 ) $602 Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the six months ended June 30, 2018 and 2017: 2018 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($198 ) $11,189 ($141 ) $10,850 Amortization of loss (43,914 ) (3,865 ) (1,981 ) (49,760 ) Settlement loss — — (2,022 ) (2,022 ) ($44,112 ) $7,324 ($4,144 ) ($40,932 ) Entergy Louisiana Amortization of prior service credit $— $3,868 $— $3,868 Amortization of loss (1,734 ) (775 ) (4 ) (2,513 ) ($1,734 ) $3,093 ($4 ) $1,355 2017 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($130 ) $13,435 ($179 ) $13,126 Amortization of loss (36,899 ) (4,404 ) (1,822 ) (43,125 ) Settlement loss — — (1,765 ) (1,765 ) ($37,029 ) $9,031 ($3,766 ) ($31,764 ) Entergy Louisiana Amortization of prior service credit $— $3,868 $— $3,868 Amortization of loss (1,730 ) (930 ) (4 ) (2,664 ) ($1,730 ) $2,938 ($4 ) $1,204 Employer Contributions Based on current assumptions, Entergy expects to contribute $352.1 million to its qualified pension plans in 2018. As of June 30, 2018 , Entergy had contributed $159.7 million to its pension plans. Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2018 : Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Expected 2018 pension contributions $64,062 $71,917 $14,933 $7,250 $10,883 $13,786 Pension contributions made through June 2018 $29,453 $33,066 $6,924 $3,373 $5,433 $6,349 Remaining estimated pension contributions to be made in 2018 $34,609 $38,851 $8,009 $3,877 $5,450 $7,437 |
| Entergy Arkansas [Member] | |
| Retirement And Other Postretirement Benefits | RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy implemented ASU No. 2017-07, “Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost” effective January 1, 2018. The ASU requires entities to report the service cost component of defined benefit pension cost and postretirement benefit cost (net benefit cost) in the same line item as other compensation costs arising from services rendered during the period. The other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. The amendment regarding the presentation of net benefit cost was required to be applied retrospectively for all periods presented. In addition, the ASU allows only the service cost component of net benefit cost to be eligible for capitalization on a prospective basis. In accordance with the regulatory treatment of net benefit cost of the Registrant Subsidiaries, a regulatory asset/liability will be recorded in other regulatory assets/liabilities for the non-service cost components of net benefit cost that would have been capitalized. The retroactive presentation changes resulted in decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income for the three months ended June 30, 2017, with no change in net income, of $25 million for Entergy, $3.6 million for Entergy Arkansas, $6.2 million for Entergy Louisiana, $0.5 million for Entergy Mississippi, $0.2 million for Entergy New Orleans, $14 thousand for Entergy Texas, and $2.3 million for System Energy. The retroactive presentation changes resulted in decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income for the six months ended June 30, 2017, with no change in net income, of $46 million for Entergy, $6.4 million for Entergy Arkansas, $12.3 million for Entergy Louisiana, $1.1 million for Entergy Mississippi, $0.4 million for Entergy New Orleans, ($0.2) million for Entergy Texas, and $3.3 million for System Energy. The retroactive effect of the change for the year ended December 31, 2017 would be decreases in other operation and maintenance expenses and decreases in other income, with no change in net income, of $108 million for Entergy, $13.7 million for Entergy Arkansas, $27.8 million for Entergy Louisiana, $2.7 million for Entergy Mississippi, $1.3 million for Entergy New Orleans, $0.2 million for Entergy Texas, and $6.2 million for System Energy. The retroactive effect of the change for the year ended December 31, 2016 would be decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income, with no change in net income, of $71 million for Entergy, $13.4 million for Entergy Arkansas, $26.1 million for Entergy Louisiana, $2.4 million for Entergy Mississippi, $1 million for Entergy New Orleans, ($1.1) million for Entergy Texas, and $5.1 million for System Energy. The retroactive effect of the change for the year ended December 31, 2015 would be decreases in other operation and maintenance expenses and decreases in other income, with no change in net income, of $148 million for Entergy, $30.7 million for Entergy Arkansas, $50.7 million for Entergy Louisiana, $6.3 million for Entergy Mississippi, $4 million for Entergy New Orleans, $4 million for Entergy Texas, and $10.2 million for System Energy. Components of Qualified Net Pension Cost Entergy’s qualified pension cost, including amounts capitalized, for the second quarters of 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $38,752 $33,410 Interest cost on projected benefit obligation 66,854 65,206 Expected return on assets (110,535 ) (102,056 ) Amortization of prior service cost 99 65 Amortization of loss 68,526 56,930 Net pension costs $63,696 $53,555 Entergy’s qualified pension cost, including amounts capitalized, for the six months ended June 30, 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $77,504 $66,820 Interest cost on projected benefit obligation 133,708 130,412 Expected return on assets (221,070 ) (204,112 ) Amortization of prior service cost 198 130 Amortization of loss 137,052 113,860 Net pension costs $127,392 $107,110 The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the second quarters of 2018 and 2017, included the following components: 2018 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $6,189 $8,446 $1,822 $673 $1,589 $1,776 Interest cost on projected benefit obligation 13,004 14,940 3,769 1,813 3,348 3,227 Expected return on assets (21,851 ) (24,809 ) (6,502 ) (2,993 ) (6,523 ) (4,991 ) Amortization of loss 13,412 14,450 3,610 1,954 2,626 3,715 Net pension cost $10,754 $13,027 $2,699 $1,447 $1,040 $3,727 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $5,090 $6,925 $1,472 $625 $1,364 $1,536 Interest cost on projected benefit obligation 12,944 14,809 3,732 1,791 3,392 3,091 Expected return on assets (20,427 ) (23,017 ) (6,131 ) (2,800 ) (6,180 ) (4,663 ) Amortization of loss 11,640 12,354 3,053 1,658 2,310 2,964 Net pension cost $9,247 $11,071 $2,126 $1,274 $886 $2,928 The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the six months ended June 30, 2018 and 2017, included the following components: 2018 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $12,378 $16,892 $3,644 $1,346 $3,178 $3,552 Interest cost on projects benefit obligation 26,008 29,880 7,538 3,626 6,696 6,454 Expected return on assets (43,702 ) (49,618 ) (13,004 ) (5,986 ) (13,046 ) (9,982 ) Amortization of loss 26,824 28,900 7,220 3,908 5,252 7,430 Net pension cost $21,508 $26,054 $5,398 $2,894 $2,080 $7,454 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $10,180 $13,850 $2,944 $1,250 $2,728 $3,072 Interest cost on projected benefit obligation 25,888 29,618 7,464 3,582 6,784 6,182 Expected return on assets (40,854 ) (46,034 ) (12,262 ) (5,600 ) (12,360 ) (9,326 ) Amortization of loss 23,280 24,708 6,106 3,316 4,620 5,928 Net pension cost $18,494 $22,142 $4,252 $2,548 $1,772 $5,856 Non-Qualified Net Pension Cost Entergy recognized $6.6 million and $8.5 million in pension cost for its non-qualified pension plans in the second quarters of 2018 and 2017 , respectively. Reflected in the pension cost for non-qualified pension plans in the second quarters of 2018 and 2017 were settlement charges of $2.4 million and $4 million , respectively, related to the payment of lump sum benefits out of the plan. Entergy recognized $15.5 million and $13.1 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2018 and 2017, respectively. Reflected in the pension cost for non-qualified pension plans for the six months ended June 30, 2018 and 2017 were settlement charges of $6.8 million and $4 million , respectively, related to the payment of lump sum benefits out of this plan. The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the second quarters of 2018 and 2017: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2018 $122 $46 $77 $21 $270 2017 $267 $47 $63 $18 $126 Reflected in Entergy Arkansas’s non-qualified pension costs in the second quarters of 2018 and 2017, were settlement charges of $10 thousand and $163 thousand , respectively, related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs in the second quarter of 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan. The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the six months ended June 30, 2018 and 2017: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2018 $254 $96 $157 $42 $407 2017 $372 $96 $127 $36 $253 Reflected in Entergy Arkansas’s non-qualified pension costs for the six months ended June 30, 2018 and 2017, were settlement charges of $22 thousand and $163 thousand , respectively, related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the six months ended June 30, 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan. Components of Net Other Postretirement Benefit Cost Entergy’s other postretirement benefit cost, including amounts capitalized, for the second quarters of 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $6,782 $6,729 Interest cost on accumulated postretirement benefit obligation (APBO) 12,681 13,960 Expected return on assets (10,373 ) (9,408 ) Amortization of prior service credit (9,251 ) (10,356 ) Amortization of loss 3,432 5,476 Net other postretirement benefit cost $3,271 $6,401 Entergy’s other postretirement benefit cost, including amounts capitalized, for the six months ended June 30, 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $13,564 $13,458 Interest cost on accumulated postretirement benefit obligation (APBO) 25,362 27,920 Expected return on assets (20,746 ) (18,816 ) Amortization of prior service credit (18,502 ) (20,712 ) Amortization of loss 6,864 10,952 Net other postretirement benefit cost $6,542 $12,802 The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the second quarters of 2018 and 2017, included the following components: 2018 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $793 $1,556 $321 $129 $330 $306 Interest cost on APBO 1,997 2,789 683 417 939 500 Expected return on assets (4,342 ) — (1,303 ) (1,313 ) (2,446 ) (783 ) Amortization of prior service credit (1,278 ) (1,934 ) (456 ) (186 ) (579 ) (378 ) Amortization of loss 289 388 377 34 206 233 Net other postretirement benefit cost ($2,541 ) $2,799 ($378 ) ($919 ) ($1,550 ) ($122 ) 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $863 $1,593 $290 $142 $372 $320 Interest cost on APBO 2,255 3,025 690 469 1,124 559 Expected return on assets (3,959 ) — (1,200 ) (1,159 ) (2,180 ) (717 ) Amortization of prior service credit (1,278 ) (1,934 ) (456 ) (186 ) (579 ) (378 ) Amortization of loss 1,115 465 419 105 826 390 Net other postretirement benefit cost ($1,004 ) $3,149 ($257 ) ($629 ) ($437 ) $174 The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the six months ended June 30, 2018 and 2017, included the following components: 2018 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $1,586 $3,112 $642 $258 $660 $612 Interest cost on APBO 3,994 5,578 1,366 834 1,878 1,000 Expected return on assets (8,684 ) — (2,606 ) (2,626 ) (4,892 ) (1,566 ) Amortization of prior service credit (2,556 ) (3,868 ) (912 ) (372 ) (1,158 ) (756 ) Amortization of loss 578 776 754 68 412 466 Net other postretirement benefit cost ($5,082 ) $5,598 ($756 ) ($1,838 ) ($3,100 ) ($244 ) 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $1,726 $3,186 $580 $284 $744 $640 Interest cost on APBO 4,510 6,050 1,380 938 2,248 1,118 Expected return on assets (7,918 ) — (2,400 ) (2,318 ) (4,360 ) (1,434 ) Amortization of prior service credit (2,556 ) (3,868 ) (912 ) (372 ) (1,158 ) (756 ) Amortization of loss 2,230 930 838 210 1,652 780 Net other postretirement benefit cost ($2,008 ) $6,298 ($514 ) ($1,258 ) ($874 ) $348 Reclassification out of Accumulated Other Comprehensive Income (Loss) Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the second quarters of 2018 and 2017: 2018 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($99 ) $5,594 ($71 ) $5,424 Amortization of loss (21,957 ) (1,933 ) (918 ) (24,808 ) Settlement loss — — (406 ) (406 ) ($22,056 ) $3,661 ($1,395 ) ($19,790 ) Entergy Louisiana Amortization of prior service credit $— $1,934 $— $1,934 Amortization of loss (867 ) (387 ) (2 ) (1,256 ) ($867 ) $1,547 ($2 ) $678 2017 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($65 ) $6,718 ($89 ) $6,564 Amortization of loss (18,450 ) (2,202 ) (902 ) (21,554 ) Settlement loss — — (1,765 ) (1,765 ) ($18,515 ) $4,516 ($2,756 ) ($16,755 ) Entergy Louisiana Amortization of prior service credit $— $1,934 $— $1,934 Amortization of loss (865 ) (465 ) (2 ) (1,332 ) ($865 ) $1,469 ($2 ) $602 Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the six months ended June 30, 2018 and 2017: 2018 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($198 ) $11,189 ($141 ) $10,850 Amortization of loss (43,914 ) (3,865 ) (1,981 ) (49,760 ) Settlement loss — — (2,022 ) (2,022 ) ($44,112 ) $7,324 ($4,144 ) ($40,932 ) Entergy Louisiana Amortization of prior service credit $— $3,868 $— $3,868 Amortization of loss (1,734 ) (775 ) (4 ) (2,513 ) ($1,734 ) $3,093 ($4 ) $1,355 2017 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($130 ) $13,435 ($179 ) $13,126 Amortization of loss (36,899 ) (4,404 ) (1,822 ) (43,125 ) Settlement loss — — (1,765 ) (1,765 ) ($37,029 ) $9,031 ($3,766 ) ($31,764 ) Entergy Louisiana Amortization of prior service credit $— $3,868 $— $3,868 Amortization of loss (1,730 ) (930 ) (4 ) (2,664 ) ($1,730 ) $2,938 ($4 ) $1,204 Employer Contributions Based on current assumptions, Entergy expects to contribute $352.1 million to its qualified pension plans in 2018. As of June 30, 2018 , Entergy had contributed $159.7 million to its pension plans. Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2018 : Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Expected 2018 pension contributions $64,062 $71,917 $14,933 $7,250 $10,883 $13,786 Pension contributions made through June 2018 $29,453 $33,066 $6,924 $3,373 $5,433 $6,349 Remaining estimated pension contributions to be made in 2018 $34,609 $38,851 $8,009 $3,877 $5,450 $7,437 |
| Entergy Louisiana [Member] | |
| Retirement And Other Postretirement Benefits | RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy implemented ASU No. 2017-07, “Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost” effective January 1, 2018. The ASU requires entities to report the service cost component of defined benefit pension cost and postretirement benefit cost (net benefit cost) in the same line item as other compensation costs arising from services rendered during the period. The other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. The amendment regarding the presentation of net benefit cost was required to be applied retrospectively for all periods presented. In addition, the ASU allows only the service cost component of net benefit cost to be eligible for capitalization on a prospective basis. In accordance with the regulatory treatment of net benefit cost of the Registrant Subsidiaries, a regulatory asset/liability will be recorded in other regulatory assets/liabilities for the non-service cost components of net benefit cost that would have been capitalized. The retroactive presentation changes resulted in decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income for the three months ended June 30, 2017, with no change in net income, of $25 million for Entergy, $3.6 million for Entergy Arkansas, $6.2 million for Entergy Louisiana, $0.5 million for Entergy Mississippi, $0.2 million for Entergy New Orleans, $14 thousand for Entergy Texas, and $2.3 million for System Energy. The retroactive presentation changes resulted in decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income for the six months ended June 30, 2017, with no change in net income, of $46 million for Entergy, $6.4 million for Entergy Arkansas, $12.3 million for Entergy Louisiana, $1.1 million for Entergy Mississippi, $0.4 million for Entergy New Orleans, ($0.2) million for Entergy Texas, and $3.3 million for System Energy. The retroactive effect of the change for the year ended December 31, 2017 would be decreases in other operation and maintenance expenses and decreases in other income, with no change in net income, of $108 million for Entergy, $13.7 million for Entergy Arkansas, $27.8 million for Entergy Louisiana, $2.7 million for Entergy Mississippi, $1.3 million for Entergy New Orleans, $0.2 million for Entergy Texas, and $6.2 million for System Energy. The retroactive effect of the change for the year ended December 31, 2016 would be decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income, with no change in net income, of $71 million for Entergy, $13.4 million for Entergy Arkansas, $26.1 million for Entergy Louisiana, $2.4 million for Entergy Mississippi, $1 million for Entergy New Orleans, ($1.1) million for Entergy Texas, and $5.1 million for System Energy. The retroactive effect of the change for the year ended December 31, 2015 would be decreases in other operation and maintenance expenses and decreases in other income, with no change in net income, of $148 million for Entergy, $30.7 million for Entergy Arkansas, $50.7 million for Entergy Louisiana, $6.3 million for Entergy Mississippi, $4 million for Entergy New Orleans, $4 million for Entergy Texas, and $10.2 million for System Energy. Components of Qualified Net Pension Cost Entergy’s qualified pension cost, including amounts capitalized, for the second quarters of 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $38,752 $33,410 Interest cost on projected benefit obligation 66,854 65,206 Expected return on assets (110,535 ) (102,056 ) Amortization of prior service cost 99 65 Amortization of loss 68,526 56,930 Net pension costs $63,696 $53,555 Entergy’s qualified pension cost, including amounts capitalized, for the six months ended June 30, 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $77,504 $66,820 Interest cost on projected benefit obligation 133,708 130,412 Expected return on assets (221,070 ) (204,112 ) Amortization of prior service cost 198 130 Amortization of loss 137,052 113,860 Net pension costs $127,392 $107,110 The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the second quarters of 2018 and 2017, included the following components: 2018 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $6,189 $8,446 $1,822 $673 $1,589 $1,776 Interest cost on projected benefit obligation 13,004 14,940 3,769 1,813 3,348 3,227 Expected return on assets (21,851 ) (24,809 ) (6,502 ) (2,993 ) (6,523 ) (4,991 ) Amortization of loss 13,412 14,450 3,610 1,954 2,626 3,715 Net pension cost $10,754 $13,027 $2,699 $1,447 $1,040 $3,727 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $5,090 $6,925 $1,472 $625 $1,364 $1,536 Interest cost on projected benefit obligation 12,944 14,809 3,732 1,791 3,392 3,091 Expected return on assets (20,427 ) (23,017 ) (6,131 ) (2,800 ) (6,180 ) (4,663 ) Amortization of loss 11,640 12,354 3,053 1,658 2,310 2,964 Net pension cost $9,247 $11,071 $2,126 $1,274 $886 $2,928 The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the six months ended June 30, 2018 and 2017, included the following components: 2018 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $12,378 $16,892 $3,644 $1,346 $3,178 $3,552 Interest cost on projects benefit obligation 26,008 29,880 7,538 3,626 6,696 6,454 Expected return on assets (43,702 ) (49,618 ) (13,004 ) (5,986 ) (13,046 ) (9,982 ) Amortization of loss 26,824 28,900 7,220 3,908 5,252 7,430 Net pension cost $21,508 $26,054 $5,398 $2,894 $2,080 $7,454 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $10,180 $13,850 $2,944 $1,250 $2,728 $3,072 Interest cost on projected benefit obligation 25,888 29,618 7,464 3,582 6,784 6,182 Expected return on assets (40,854 ) (46,034 ) (12,262 ) (5,600 ) (12,360 ) (9,326 ) Amortization of loss 23,280 24,708 6,106 3,316 4,620 5,928 Net pension cost $18,494 $22,142 $4,252 $2,548 $1,772 $5,856 Non-Qualified Net Pension Cost Entergy recognized $6.6 million and $8.5 million in pension cost for its non-qualified pension plans in the second quarters of 2018 and 2017 , respectively. Reflected in the pension cost for non-qualified pension plans in the second quarters of 2018 and 2017 were settlement charges of $2.4 million and $4 million , respectively, related to the payment of lump sum benefits out of the plan. Entergy recognized $15.5 million and $13.1 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2018 and 2017, respectively. Reflected in the pension cost for non-qualified pension plans for the six months ended June 30, 2018 and 2017 were settlement charges of $6.8 million and $4 million , respectively, related to the payment of lump sum benefits out of this plan. The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the second quarters of 2018 and 2017: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2018 $122 $46 $77 $21 $270 2017 $267 $47 $63 $18 $126 Reflected in Entergy Arkansas’s non-qualified pension costs in the second quarters of 2018 and 2017, were settlement charges of $10 thousand and $163 thousand , respectively, related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs in the second quarter of 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan. The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the six months ended June 30, 2018 and 2017: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2018 $254 $96 $157 $42 $407 2017 $372 $96 $127 $36 $253 Reflected in Entergy Arkansas’s non-qualified pension costs for the six months ended June 30, 2018 and 2017, were settlement charges of $22 thousand and $163 thousand , respectively, related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the six months ended June 30, 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan. Components of Net Other Postretirement Benefit Cost Entergy’s other postretirement benefit cost, including amounts capitalized, for the second quarters of 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $6,782 $6,729 Interest cost on accumulated postretirement benefit obligation (APBO) 12,681 13,960 Expected return on assets (10,373 ) (9,408 ) Amortization of prior service credit (9,251 ) (10,356 ) Amortization of loss 3,432 5,476 Net other postretirement benefit cost $3,271 $6,401 Entergy’s other postretirement benefit cost, including amounts capitalized, for the six months ended June 30, 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $13,564 $13,458 Interest cost on accumulated postretirement benefit obligation (APBO) 25,362 27,920 Expected return on assets (20,746 ) (18,816 ) Amortization of prior service credit (18,502 ) (20,712 ) Amortization of loss 6,864 10,952 Net other postretirement benefit cost $6,542 $12,802 The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the second quarters of 2018 and 2017, included the following components: 2018 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $793 $1,556 $321 $129 $330 $306 Interest cost on APBO 1,997 2,789 683 417 939 500 Expected return on assets (4,342 ) — (1,303 ) (1,313 ) (2,446 ) (783 ) Amortization of prior service credit (1,278 ) (1,934 ) (456 ) (186 ) (579 ) (378 ) Amortization of loss 289 388 377 34 206 233 Net other postretirement benefit cost ($2,541 ) $2,799 ($378 ) ($919 ) ($1,550 ) ($122 ) 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $863 $1,593 $290 $142 $372 $320 Interest cost on APBO 2,255 3,025 690 469 1,124 559 Expected return on assets (3,959 ) — (1,200 ) (1,159 ) (2,180 ) (717 ) Amortization of prior service credit (1,278 ) (1,934 ) (456 ) (186 ) (579 ) (378 ) Amortization of loss 1,115 465 419 105 826 390 Net other postretirement benefit cost ($1,004 ) $3,149 ($257 ) ($629 ) ($437 ) $174 The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the six months ended June 30, 2018 and 2017, included the following components: 2018 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $1,586 $3,112 $642 $258 $660 $612 Interest cost on APBO 3,994 5,578 1,366 834 1,878 1,000 Expected return on assets (8,684 ) — (2,606 ) (2,626 ) (4,892 ) (1,566 ) Amortization of prior service credit (2,556 ) (3,868 ) (912 ) (372 ) (1,158 ) (756 ) Amortization of loss 578 776 754 68 412 466 Net other postretirement benefit cost ($5,082 ) $5,598 ($756 ) ($1,838 ) ($3,100 ) ($244 ) 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $1,726 $3,186 $580 $284 $744 $640 Interest cost on APBO 4,510 6,050 1,380 938 2,248 1,118 Expected return on assets (7,918 ) — (2,400 ) (2,318 ) (4,360 ) (1,434 ) Amortization of prior service credit (2,556 ) (3,868 ) (912 ) (372 ) (1,158 ) (756 ) Amortization of loss 2,230 930 838 210 1,652 780 Net other postretirement benefit cost ($2,008 ) $6,298 ($514 ) ($1,258 ) ($874 ) $348 Reclassification out of Accumulated Other Comprehensive Income (Loss) Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the second quarters of 2018 and 2017: 2018 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($99 ) $5,594 ($71 ) $5,424 Amortization of loss (21,957 ) (1,933 ) (918 ) (24,808 ) Settlement loss — — (406 ) (406 ) ($22,056 ) $3,661 ($1,395 ) ($19,790 ) Entergy Louisiana Amortization of prior service credit $— $1,934 $— $1,934 Amortization of loss (867 ) (387 ) (2 ) (1,256 ) ($867 ) $1,547 ($2 ) $678 2017 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($65 ) $6,718 ($89 ) $6,564 Amortization of loss (18,450 ) (2,202 ) (902 ) (21,554 ) Settlement loss — — (1,765 ) (1,765 ) ($18,515 ) $4,516 ($2,756 ) ($16,755 ) Entergy Louisiana Amortization of prior service credit $— $1,934 $— $1,934 Amortization of loss (865 ) (465 ) (2 ) (1,332 ) ($865 ) $1,469 ($2 ) $602 Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the six months ended June 30, 2018 and 2017: 2018 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($198 ) $11,189 ($141 ) $10,850 Amortization of loss (43,914 ) (3,865 ) (1,981 ) (49,760 ) Settlement loss — — (2,022 ) (2,022 ) ($44,112 ) $7,324 ($4,144 ) ($40,932 ) Entergy Louisiana Amortization of prior service credit $— $3,868 $— $3,868 Amortization of loss (1,734 ) (775 ) (4 ) (2,513 ) ($1,734 ) $3,093 ($4 ) $1,355 2017 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($130 ) $13,435 ($179 ) $13,126 Amortization of loss (36,899 ) (4,404 ) (1,822 ) (43,125 ) Settlement loss — — (1,765 ) (1,765 ) ($37,029 ) $9,031 ($3,766 ) ($31,764 ) Entergy Louisiana Amortization of prior service credit $— $3,868 $— $3,868 Amortization of loss (1,730 ) (930 ) (4 ) (2,664 ) ($1,730 ) $2,938 ($4 ) $1,204 Employer Contributions Based on current assumptions, Entergy expects to contribute $352.1 million to its qualified pension plans in 2018. As of June 30, 2018 , Entergy had contributed $159.7 million to its pension plans. Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2018 : Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Expected 2018 pension contributions $64,062 $71,917 $14,933 $7,250 $10,883 $13,786 Pension contributions made through June 2018 $29,453 $33,066 $6,924 $3,373 $5,433 $6,349 Remaining estimated pension contributions to be made in 2018 $34,609 $38,851 $8,009 $3,877 $5,450 $7,437 |
| Entergy Mississippi [Member] | |
| Retirement And Other Postretirement Benefits | RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy implemented ASU No. 2017-07, “Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost” effective January 1, 2018. The ASU requires entities to report the service cost component of defined benefit pension cost and postretirement benefit cost (net benefit cost) in the same line item as other compensation costs arising from services rendered during the period. The other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. The amendment regarding the presentation of net benefit cost was required to be applied retrospectively for all periods presented. In addition, the ASU allows only the service cost component of net benefit cost to be eligible for capitalization on a prospective basis. In accordance with the regulatory treatment of net benefit cost of the Registrant Subsidiaries, a regulatory asset/liability will be recorded in other regulatory assets/liabilities for the non-service cost components of net benefit cost that would have been capitalized. The retroactive presentation changes resulted in decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income for the three months ended June 30, 2017, with no change in net income, of $25 million for Entergy, $3.6 million for Entergy Arkansas, $6.2 million for Entergy Louisiana, $0.5 million for Entergy Mississippi, $0.2 million for Entergy New Orleans, $14 thousand for Entergy Texas, and $2.3 million for System Energy. The retroactive presentation changes resulted in decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income for the six months ended June 30, 2017, with no change in net income, of $46 million for Entergy, $6.4 million for Entergy Arkansas, $12.3 million for Entergy Louisiana, $1.1 million for Entergy Mississippi, $0.4 million for Entergy New Orleans, ($0.2) million for Entergy Texas, and $3.3 million for System Energy. The retroactive effect of the change for the year ended December 31, 2017 would be decreases in other operation and maintenance expenses and decreases in other income, with no change in net income, of $108 million for Entergy, $13.7 million for Entergy Arkansas, $27.8 million for Entergy Louisiana, $2.7 million for Entergy Mississippi, $1.3 million for Entergy New Orleans, $0.2 million for Entergy Texas, and $6.2 million for System Energy. The retroactive effect of the change for the year ended December 31, 2016 would be decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income, with no change in net income, of $71 million for Entergy, $13.4 million for Entergy Arkansas, $26.1 million for Entergy Louisiana, $2.4 million for Entergy Mississippi, $1 million for Entergy New Orleans, ($1.1) million for Entergy Texas, and $5.1 million for System Energy. The retroactive effect of the change for the year ended December 31, 2015 would be decreases in other operation and maintenance expenses and decreases in other income, with no change in net income, of $148 million for Entergy, $30.7 million for Entergy Arkansas, $50.7 million for Entergy Louisiana, $6.3 million for Entergy Mississippi, $4 million for Entergy New Orleans, $4 million for Entergy Texas, and $10.2 million for System Energy. Components of Qualified Net Pension Cost Entergy’s qualified pension cost, including amounts capitalized, for the second quarters of 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $38,752 $33,410 Interest cost on projected benefit obligation 66,854 65,206 Expected return on assets (110,535 ) (102,056 ) Amortization of prior service cost 99 65 Amortization of loss 68,526 56,930 Net pension costs $63,696 $53,555 Entergy’s qualified pension cost, including amounts capitalized, for the six months ended June 30, 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $77,504 $66,820 Interest cost on projected benefit obligation 133,708 130,412 Expected return on assets (221,070 ) (204,112 ) Amortization of prior service cost 198 130 Amortization of loss 137,052 113,860 Net pension costs $127,392 $107,110 The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the second quarters of 2018 and 2017, included the following components: 2018 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $6,189 $8,446 $1,822 $673 $1,589 $1,776 Interest cost on projected benefit obligation 13,004 14,940 3,769 1,813 3,348 3,227 Expected return on assets (21,851 ) (24,809 ) (6,502 ) (2,993 ) (6,523 ) (4,991 ) Amortization of loss 13,412 14,450 3,610 1,954 2,626 3,715 Net pension cost $10,754 $13,027 $2,699 $1,447 $1,040 $3,727 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $5,090 $6,925 $1,472 $625 $1,364 $1,536 Interest cost on projected benefit obligation 12,944 14,809 3,732 1,791 3,392 3,091 Expected return on assets (20,427 ) (23,017 ) (6,131 ) (2,800 ) (6,180 ) (4,663 ) Amortization of loss 11,640 12,354 3,053 1,658 2,310 2,964 Net pension cost $9,247 $11,071 $2,126 $1,274 $886 $2,928 The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the six months ended June 30, 2018 and 2017, included the following components: 2018 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $12,378 $16,892 $3,644 $1,346 $3,178 $3,552 Interest cost on projects benefit obligation 26,008 29,880 7,538 3,626 6,696 6,454 Expected return on assets (43,702 ) (49,618 ) (13,004 ) (5,986 ) (13,046 ) (9,982 ) Amortization of loss 26,824 28,900 7,220 3,908 5,252 7,430 Net pension cost $21,508 $26,054 $5,398 $2,894 $2,080 $7,454 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $10,180 $13,850 $2,944 $1,250 $2,728 $3,072 Interest cost on projected benefit obligation 25,888 29,618 7,464 3,582 6,784 6,182 Expected return on assets (40,854 ) (46,034 ) (12,262 ) (5,600 ) (12,360 ) (9,326 ) Amortization of loss 23,280 24,708 6,106 3,316 4,620 5,928 Net pension cost $18,494 $22,142 $4,252 $2,548 $1,772 $5,856 Non-Qualified Net Pension Cost Entergy recognized $6.6 million and $8.5 million in pension cost for its non-qualified pension plans in the second quarters of 2018 and 2017 , respectively. Reflected in the pension cost for non-qualified pension plans in the second quarters of 2018 and 2017 were settlement charges of $2.4 million and $4 million , respectively, related to the payment of lump sum benefits out of the plan. Entergy recognized $15.5 million and $13.1 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2018 and 2017, respectively. Reflected in the pension cost for non-qualified pension plans for the six months ended June 30, 2018 and 2017 were settlement charges of $6.8 million and $4 million , respectively, related to the payment of lump sum benefits out of this plan. The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the second quarters of 2018 and 2017: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2018 $122 $46 $77 $21 $270 2017 $267 $47 $63 $18 $126 Reflected in Entergy Arkansas’s non-qualified pension costs in the second quarters of 2018 and 2017, were settlement charges of $10 thousand and $163 thousand , respectively, related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs in the second quarter of 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan. The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the six months ended June 30, 2018 and 2017: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2018 $254 $96 $157 $42 $407 2017 $372 $96 $127 $36 $253 Reflected in Entergy Arkansas’s non-qualified pension costs for the six months ended June 30, 2018 and 2017, were settlement charges of $22 thousand and $163 thousand , respectively, related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the six months ended June 30, 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan. Components of Net Other Postretirement Benefit Cost Entergy’s other postretirement benefit cost, including amounts capitalized, for the second quarters of 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $6,782 $6,729 Interest cost on accumulated postretirement benefit obligation (APBO) 12,681 13,960 Expected return on assets (10,373 ) (9,408 ) Amortization of prior service credit (9,251 ) (10,356 ) Amortization of loss 3,432 5,476 Net other postretirement benefit cost $3,271 $6,401 Entergy’s other postretirement benefit cost, including amounts capitalized, for the six months ended June 30, 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $13,564 $13,458 Interest cost on accumulated postretirement benefit obligation (APBO) 25,362 27,920 Expected return on assets (20,746 ) (18,816 ) Amortization of prior service credit (18,502 ) (20,712 ) Amortization of loss 6,864 10,952 Net other postretirement benefit cost $6,542 $12,802 The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the second quarters of 2018 and 2017, included the following components: 2018 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $793 $1,556 $321 $129 $330 $306 Interest cost on APBO 1,997 2,789 683 417 939 500 Expected return on assets (4,342 ) — (1,303 ) (1,313 ) (2,446 ) (783 ) Amortization of prior service credit (1,278 ) (1,934 ) (456 ) (186 ) (579 ) (378 ) Amortization of loss 289 388 377 34 206 233 Net other postretirement benefit cost ($2,541 ) $2,799 ($378 ) ($919 ) ($1,550 ) ($122 ) 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $863 $1,593 $290 $142 $372 $320 Interest cost on APBO 2,255 3,025 690 469 1,124 559 Expected return on assets (3,959 ) — (1,200 ) (1,159 ) (2,180 ) (717 ) Amortization of prior service credit (1,278 ) (1,934 ) (456 ) (186 ) (579 ) (378 ) Amortization of loss 1,115 465 419 105 826 390 Net other postretirement benefit cost ($1,004 ) $3,149 ($257 ) ($629 ) ($437 ) $174 The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the six months ended June 30, 2018 and 2017, included the following components: 2018 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $1,586 $3,112 $642 $258 $660 $612 Interest cost on APBO 3,994 5,578 1,366 834 1,878 1,000 Expected return on assets (8,684 ) — (2,606 ) (2,626 ) (4,892 ) (1,566 ) Amortization of prior service credit (2,556 ) (3,868 ) (912 ) (372 ) (1,158 ) (756 ) Amortization of loss 578 776 754 68 412 466 Net other postretirement benefit cost ($5,082 ) $5,598 ($756 ) ($1,838 ) ($3,100 ) ($244 ) 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $1,726 $3,186 $580 $284 $744 $640 Interest cost on APBO 4,510 6,050 1,380 938 2,248 1,118 Expected return on assets (7,918 ) — (2,400 ) (2,318 ) (4,360 ) (1,434 ) Amortization of prior service credit (2,556 ) (3,868 ) (912 ) (372 ) (1,158 ) (756 ) Amortization of loss 2,230 930 838 210 1,652 780 Net other postretirement benefit cost ($2,008 ) $6,298 ($514 ) ($1,258 ) ($874 ) $348 Reclassification out of Accumulated Other Comprehensive Income (Loss) Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the second quarters of 2018 and 2017: 2018 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($99 ) $5,594 ($71 ) $5,424 Amortization of loss (21,957 ) (1,933 ) (918 ) (24,808 ) Settlement loss — — (406 ) (406 ) ($22,056 ) $3,661 ($1,395 ) ($19,790 ) Entergy Louisiana Amortization of prior service credit $— $1,934 $— $1,934 Amortization of loss (867 ) (387 ) (2 ) (1,256 ) ($867 ) $1,547 ($2 ) $678 2017 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($65 ) $6,718 ($89 ) $6,564 Amortization of loss (18,450 ) (2,202 ) (902 ) (21,554 ) Settlement loss — — (1,765 ) (1,765 ) ($18,515 ) $4,516 ($2,756 ) ($16,755 ) Entergy Louisiana Amortization of prior service credit $— $1,934 $— $1,934 Amortization of loss (865 ) (465 ) (2 ) (1,332 ) ($865 ) $1,469 ($2 ) $602 Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the six months ended June 30, 2018 and 2017: 2018 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($198 ) $11,189 ($141 ) $10,850 Amortization of loss (43,914 ) (3,865 ) (1,981 ) (49,760 ) Settlement loss — — (2,022 ) (2,022 ) ($44,112 ) $7,324 ($4,144 ) ($40,932 ) Entergy Louisiana Amortization of prior service credit $— $3,868 $— $3,868 Amortization of loss (1,734 ) (775 ) (4 ) (2,513 ) ($1,734 ) $3,093 ($4 ) $1,355 2017 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($130 ) $13,435 ($179 ) $13,126 Amortization of loss (36,899 ) (4,404 ) (1,822 ) (43,125 ) Settlement loss — — (1,765 ) (1,765 ) ($37,029 ) $9,031 ($3,766 ) ($31,764 ) Entergy Louisiana Amortization of prior service credit $— $3,868 $— $3,868 Amortization of loss (1,730 ) (930 ) (4 ) (2,664 ) ($1,730 ) $2,938 ($4 ) $1,204 Employer Contributions Based on current assumptions, Entergy expects to contribute $352.1 million to its qualified pension plans in 2018. As of June 30, 2018 , Entergy had contributed $159.7 million to its pension plans. Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2018 : Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Expected 2018 pension contributions $64,062 $71,917 $14,933 $7,250 $10,883 $13,786 Pension contributions made through June 2018 $29,453 $33,066 $6,924 $3,373 $5,433 $6,349 Remaining estimated pension contributions to be made in 2018 $34,609 $38,851 $8,009 $3,877 $5,450 $7,437 |
| Entergy New Orleans [Member] | |
| Retirement And Other Postretirement Benefits | RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy implemented ASU No. 2017-07, “Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost” effective January 1, 2018. The ASU requires entities to report the service cost component of defined benefit pension cost and postretirement benefit cost (net benefit cost) in the same line item as other compensation costs arising from services rendered during the period. The other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. The amendment regarding the presentation of net benefit cost was required to be applied retrospectively for all periods presented. In addition, the ASU allows only the service cost component of net benefit cost to be eligible for capitalization on a prospective basis. In accordance with the regulatory treatment of net benefit cost of the Registrant Subsidiaries, a regulatory asset/liability will be recorded in other regulatory assets/liabilities for the non-service cost components of net benefit cost that would have been capitalized. The retroactive presentation changes resulted in decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income for the three months ended June 30, 2017, with no change in net income, of $25 million for Entergy, $3.6 million for Entergy Arkansas, $6.2 million for Entergy Louisiana, $0.5 million for Entergy Mississippi, $0.2 million for Entergy New Orleans, $14 thousand for Entergy Texas, and $2.3 million for System Energy. The retroactive presentation changes resulted in decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income for the six months ended June 30, 2017, with no change in net income, of $46 million for Entergy, $6.4 million for Entergy Arkansas, $12.3 million for Entergy Louisiana, $1.1 million for Entergy Mississippi, $0.4 million for Entergy New Orleans, ($0.2) million for Entergy Texas, and $3.3 million for System Energy. The retroactive effect of the change for the year ended December 31, 2017 would be decreases in other operation and maintenance expenses and decreases in other income, with no change in net income, of $108 million for Entergy, $13.7 million for Entergy Arkansas, $27.8 million for Entergy Louisiana, $2.7 million for Entergy Mississippi, $1.3 million for Entergy New Orleans, $0.2 million for Entergy Texas, and $6.2 million for System Energy. The retroactive effect of the change for the year ended December 31, 2016 would be decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income, with no change in net income, of $71 million for Entergy, $13.4 million for Entergy Arkansas, $26.1 million for Entergy Louisiana, $2.4 million for Entergy Mississippi, $1 million for Entergy New Orleans, ($1.1) million for Entergy Texas, and $5.1 million for System Energy. The retroactive effect of the change for the year ended December 31, 2015 would be decreases in other operation and maintenance expenses and decreases in other income, with no change in net income, of $148 million for Entergy, $30.7 million for Entergy Arkansas, $50.7 million for Entergy Louisiana, $6.3 million for Entergy Mississippi, $4 million for Entergy New Orleans, $4 million for Entergy Texas, and $10.2 million for System Energy. Components of Qualified Net Pension Cost Entergy’s qualified pension cost, including amounts capitalized, for the second quarters of 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $38,752 $33,410 Interest cost on projected benefit obligation 66,854 65,206 Expected return on assets (110,535 ) (102,056 ) Amortization of prior service cost 99 65 Amortization of loss 68,526 56,930 Net pension costs $63,696 $53,555 Entergy’s qualified pension cost, including amounts capitalized, for the six months ended June 30, 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $77,504 $66,820 Interest cost on projected benefit obligation 133,708 130,412 Expected return on assets (221,070 ) (204,112 ) Amortization of prior service cost 198 130 Amortization of loss 137,052 113,860 Net pension costs $127,392 $107,110 The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the second quarters of 2018 and 2017, included the following components: 2018 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $6,189 $8,446 $1,822 $673 $1,589 $1,776 Interest cost on projected benefit obligation 13,004 14,940 3,769 1,813 3,348 3,227 Expected return on assets (21,851 ) (24,809 ) (6,502 ) (2,993 ) (6,523 ) (4,991 ) Amortization of loss 13,412 14,450 3,610 1,954 2,626 3,715 Net pension cost $10,754 $13,027 $2,699 $1,447 $1,040 $3,727 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $5,090 $6,925 $1,472 $625 $1,364 $1,536 Interest cost on projected benefit obligation 12,944 14,809 3,732 1,791 3,392 3,091 Expected return on assets (20,427 ) (23,017 ) (6,131 ) (2,800 ) (6,180 ) (4,663 ) Amortization of loss 11,640 12,354 3,053 1,658 2,310 2,964 Net pension cost $9,247 $11,071 $2,126 $1,274 $886 $2,928 The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the six months ended June 30, 2018 and 2017, included the following components: 2018 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $12,378 $16,892 $3,644 $1,346 $3,178 $3,552 Interest cost on projects benefit obligation 26,008 29,880 7,538 3,626 6,696 6,454 Expected return on assets (43,702 ) (49,618 ) (13,004 ) (5,986 ) (13,046 ) (9,982 ) Amortization of loss 26,824 28,900 7,220 3,908 5,252 7,430 Net pension cost $21,508 $26,054 $5,398 $2,894 $2,080 $7,454 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $10,180 $13,850 $2,944 $1,250 $2,728 $3,072 Interest cost on projected benefit obligation 25,888 29,618 7,464 3,582 6,784 6,182 Expected return on assets (40,854 ) (46,034 ) (12,262 ) (5,600 ) (12,360 ) (9,326 ) Amortization of loss 23,280 24,708 6,106 3,316 4,620 5,928 Net pension cost $18,494 $22,142 $4,252 $2,548 $1,772 $5,856 Non-Qualified Net Pension Cost Entergy recognized $6.6 million and $8.5 million in pension cost for its non-qualified pension plans in the second quarters of 2018 and 2017 , respectively. Reflected in the pension cost for non-qualified pension plans in the second quarters of 2018 and 2017 were settlement charges of $2.4 million and $4 million , respectively, related to the payment of lump sum benefits out of the plan. Entergy recognized $15.5 million and $13.1 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2018 and 2017, respectively. Reflected in the pension cost for non-qualified pension plans for the six months ended June 30, 2018 and 2017 were settlement charges of $6.8 million and $4 million , respectively, related to the payment of lump sum benefits out of this plan. The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the second quarters of 2018 and 2017: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2018 $122 $46 $77 $21 $270 2017 $267 $47 $63 $18 $126 Reflected in Entergy Arkansas’s non-qualified pension costs in the second quarters of 2018 and 2017, were settlement charges of $10 thousand and $163 thousand , respectively, related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs in the second quarter of 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan. The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the six months ended June 30, 2018 and 2017: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2018 $254 $96 $157 $42 $407 2017 $372 $96 $127 $36 $253 Reflected in Entergy Arkansas’s non-qualified pension costs for the six months ended June 30, 2018 and 2017, were settlement charges of $22 thousand and $163 thousand , respectively, related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the six months ended June 30, 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan. Components of Net Other Postretirement Benefit Cost Entergy’s other postretirement benefit cost, including amounts capitalized, for the second quarters of 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $6,782 $6,729 Interest cost on accumulated postretirement benefit obligation (APBO) 12,681 13,960 Expected return on assets (10,373 ) (9,408 ) Amortization of prior service credit (9,251 ) (10,356 ) Amortization of loss 3,432 5,476 Net other postretirement benefit cost $3,271 $6,401 Entergy’s other postretirement benefit cost, including amounts capitalized, for the six months ended June 30, 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $13,564 $13,458 Interest cost on accumulated postretirement benefit obligation (APBO) 25,362 27,920 Expected return on assets (20,746 ) (18,816 ) Amortization of prior service credit (18,502 ) (20,712 ) Amortization of loss 6,864 10,952 Net other postretirement benefit cost $6,542 $12,802 The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the second quarters of 2018 and 2017, included the following components: 2018 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $793 $1,556 $321 $129 $330 $306 Interest cost on APBO 1,997 2,789 683 417 939 500 Expected return on assets (4,342 ) — (1,303 ) (1,313 ) (2,446 ) (783 ) Amortization of prior service credit (1,278 ) (1,934 ) (456 ) (186 ) (579 ) (378 ) Amortization of loss 289 388 377 34 206 233 Net other postretirement benefit cost ($2,541 ) $2,799 ($378 ) ($919 ) ($1,550 ) ($122 ) 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $863 $1,593 $290 $142 $372 $320 Interest cost on APBO 2,255 3,025 690 469 1,124 559 Expected return on assets (3,959 ) — (1,200 ) (1,159 ) (2,180 ) (717 ) Amortization of prior service credit (1,278 ) (1,934 ) (456 ) (186 ) (579 ) (378 ) Amortization of loss 1,115 465 419 105 826 390 Net other postretirement benefit cost ($1,004 ) $3,149 ($257 ) ($629 ) ($437 ) $174 The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the six months ended June 30, 2018 and 2017, included the following components: 2018 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $1,586 $3,112 $642 $258 $660 $612 Interest cost on APBO 3,994 5,578 1,366 834 1,878 1,000 Expected return on assets (8,684 ) — (2,606 ) (2,626 ) (4,892 ) (1,566 ) Amortization of prior service credit (2,556 ) (3,868 ) (912 ) (372 ) (1,158 ) (756 ) Amortization of loss 578 776 754 68 412 466 Net other postretirement benefit cost ($5,082 ) $5,598 ($756 ) ($1,838 ) ($3,100 ) ($244 ) 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $1,726 $3,186 $580 $284 $744 $640 Interest cost on APBO 4,510 6,050 1,380 938 2,248 1,118 Expected return on assets (7,918 ) — (2,400 ) (2,318 ) (4,360 ) (1,434 ) Amortization of prior service credit (2,556 ) (3,868 ) (912 ) (372 ) (1,158 ) (756 ) Amortization of loss 2,230 930 838 210 1,652 780 Net other postretirement benefit cost ($2,008 ) $6,298 ($514 ) ($1,258 ) ($874 ) $348 Reclassification out of Accumulated Other Comprehensive Income (Loss) Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the second quarters of 2018 and 2017: 2018 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($99 ) $5,594 ($71 ) $5,424 Amortization of loss (21,957 ) (1,933 ) (918 ) (24,808 ) Settlement loss — — (406 ) (406 ) ($22,056 ) $3,661 ($1,395 ) ($19,790 ) Entergy Louisiana Amortization of prior service credit $— $1,934 $— $1,934 Amortization of loss (867 ) (387 ) (2 ) (1,256 ) ($867 ) $1,547 ($2 ) $678 2017 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($65 ) $6,718 ($89 ) $6,564 Amortization of loss (18,450 ) (2,202 ) (902 ) (21,554 ) Settlement loss — — (1,765 ) (1,765 ) ($18,515 ) $4,516 ($2,756 ) ($16,755 ) Entergy Louisiana Amortization of prior service credit $— $1,934 $— $1,934 Amortization of loss (865 ) (465 ) (2 ) (1,332 ) ($865 ) $1,469 ($2 ) $602 Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the six months ended June 30, 2018 and 2017: 2018 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($198 ) $11,189 ($141 ) $10,850 Amortization of loss (43,914 ) (3,865 ) (1,981 ) (49,760 ) Settlement loss — — (2,022 ) (2,022 ) ($44,112 ) $7,324 ($4,144 ) ($40,932 ) Entergy Louisiana Amortization of prior service credit $— $3,868 $— $3,868 Amortization of loss (1,734 ) (775 ) (4 ) (2,513 ) ($1,734 ) $3,093 ($4 ) $1,355 2017 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($130 ) $13,435 ($179 ) $13,126 Amortization of loss (36,899 ) (4,404 ) (1,822 ) (43,125 ) Settlement loss — — (1,765 ) (1,765 ) ($37,029 ) $9,031 ($3,766 ) ($31,764 ) Entergy Louisiana Amortization of prior service credit $— $3,868 $— $3,868 Amortization of loss (1,730 ) (930 ) (4 ) (2,664 ) ($1,730 ) $2,938 ($4 ) $1,204 Employer Contributions Based on current assumptions, Entergy expects to contribute $352.1 million to its qualified pension plans in 2018. As of June 30, 2018 , Entergy had contributed $159.7 million to its pension plans. Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2018 : Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Expected 2018 pension contributions $64,062 $71,917 $14,933 $7,250 $10,883 $13,786 Pension contributions made through June 2018 $29,453 $33,066 $6,924 $3,373 $5,433 $6,349 Remaining estimated pension contributions to be made in 2018 $34,609 $38,851 $8,009 $3,877 $5,450 $7,437 |
| Entergy Texas [Member] | |
| Retirement And Other Postretirement Benefits | RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy implemented ASU No. 2017-07, “Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost” effective January 1, 2018. The ASU requires entities to report the service cost component of defined benefit pension cost and postretirement benefit cost (net benefit cost) in the same line item as other compensation costs arising from services rendered during the period. The other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. The amendment regarding the presentation of net benefit cost was required to be applied retrospectively for all periods presented. In addition, the ASU allows only the service cost component of net benefit cost to be eligible for capitalization on a prospective basis. In accordance with the regulatory treatment of net benefit cost of the Registrant Subsidiaries, a regulatory asset/liability will be recorded in other regulatory assets/liabilities for the non-service cost components of net benefit cost that would have been capitalized. The retroactive presentation changes resulted in decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income for the three months ended June 30, 2017, with no change in net income, of $25 million for Entergy, $3.6 million for Entergy Arkansas, $6.2 million for Entergy Louisiana, $0.5 million for Entergy Mississippi, $0.2 million for Entergy New Orleans, $14 thousand for Entergy Texas, and $2.3 million for System Energy. The retroactive presentation changes resulted in decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income for the six months ended June 30, 2017, with no change in net income, of $46 million for Entergy, $6.4 million for Entergy Arkansas, $12.3 million for Entergy Louisiana, $1.1 million for Entergy Mississippi, $0.4 million for Entergy New Orleans, ($0.2) million for Entergy Texas, and $3.3 million for System Energy. The retroactive effect of the change for the year ended December 31, 2017 would be decreases in other operation and maintenance expenses and decreases in other income, with no change in net income, of $108 million for Entergy, $13.7 million for Entergy Arkansas, $27.8 million for Entergy Louisiana, $2.7 million for Entergy Mississippi, $1.3 million for Entergy New Orleans, $0.2 million for Entergy Texas, and $6.2 million for System Energy. The retroactive effect of the change for the year ended December 31, 2016 would be decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income, with no change in net income, of $71 million for Entergy, $13.4 million for Entergy Arkansas, $26.1 million for Entergy Louisiana, $2.4 million for Entergy Mississippi, $1 million for Entergy New Orleans, ($1.1) million for Entergy Texas, and $5.1 million for System Energy. The retroactive effect of the change for the year ended December 31, 2015 would be decreases in other operation and maintenance expenses and decreases in other income, with no change in net income, of $148 million for Entergy, $30.7 million for Entergy Arkansas, $50.7 million for Entergy Louisiana, $6.3 million for Entergy Mississippi, $4 million for Entergy New Orleans, $4 million for Entergy Texas, and $10.2 million for System Energy. Components of Qualified Net Pension Cost Entergy’s qualified pension cost, including amounts capitalized, for the second quarters of 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $38,752 $33,410 Interest cost on projected benefit obligation 66,854 65,206 Expected return on assets (110,535 ) (102,056 ) Amortization of prior service cost 99 65 Amortization of loss 68,526 56,930 Net pension costs $63,696 $53,555 Entergy’s qualified pension cost, including amounts capitalized, for the six months ended June 30, 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $77,504 $66,820 Interest cost on projected benefit obligation 133,708 130,412 Expected return on assets (221,070 ) (204,112 ) Amortization of prior service cost 198 130 Amortization of loss 137,052 113,860 Net pension costs $127,392 $107,110 The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the second quarters of 2018 and 2017, included the following components: 2018 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $6,189 $8,446 $1,822 $673 $1,589 $1,776 Interest cost on projected benefit obligation 13,004 14,940 3,769 1,813 3,348 3,227 Expected return on assets (21,851 ) (24,809 ) (6,502 ) (2,993 ) (6,523 ) (4,991 ) Amortization of loss 13,412 14,450 3,610 1,954 2,626 3,715 Net pension cost $10,754 $13,027 $2,699 $1,447 $1,040 $3,727 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $5,090 $6,925 $1,472 $625 $1,364 $1,536 Interest cost on projected benefit obligation 12,944 14,809 3,732 1,791 3,392 3,091 Expected return on assets (20,427 ) (23,017 ) (6,131 ) (2,800 ) (6,180 ) (4,663 ) Amortization of loss 11,640 12,354 3,053 1,658 2,310 2,964 Net pension cost $9,247 $11,071 $2,126 $1,274 $886 $2,928 The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the six months ended June 30, 2018 and 2017, included the following components: 2018 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $12,378 $16,892 $3,644 $1,346 $3,178 $3,552 Interest cost on projects benefit obligation 26,008 29,880 7,538 3,626 6,696 6,454 Expected return on assets (43,702 ) (49,618 ) (13,004 ) (5,986 ) (13,046 ) (9,982 ) Amortization of loss 26,824 28,900 7,220 3,908 5,252 7,430 Net pension cost $21,508 $26,054 $5,398 $2,894 $2,080 $7,454 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $10,180 $13,850 $2,944 $1,250 $2,728 $3,072 Interest cost on projected benefit obligation 25,888 29,618 7,464 3,582 6,784 6,182 Expected return on assets (40,854 ) (46,034 ) (12,262 ) (5,600 ) (12,360 ) (9,326 ) Amortization of loss 23,280 24,708 6,106 3,316 4,620 5,928 Net pension cost $18,494 $22,142 $4,252 $2,548 $1,772 $5,856 Non-Qualified Net Pension Cost Entergy recognized $6.6 million and $8.5 million in pension cost for its non-qualified pension plans in the second quarters of 2018 and 2017 , respectively. Reflected in the pension cost for non-qualified pension plans in the second quarters of 2018 and 2017 were settlement charges of $2.4 million and $4 million , respectively, related to the payment of lump sum benefits out of the plan. Entergy recognized $15.5 million and $13.1 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2018 and 2017, respectively. Reflected in the pension cost for non-qualified pension plans for the six months ended June 30, 2018 and 2017 were settlement charges of $6.8 million and $4 million , respectively, related to the payment of lump sum benefits out of this plan. The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the second quarters of 2018 and 2017: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2018 $122 $46 $77 $21 $270 2017 $267 $47 $63 $18 $126 Reflected in Entergy Arkansas’s non-qualified pension costs in the second quarters of 2018 and 2017, were settlement charges of $10 thousand and $163 thousand , respectively, related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs in the second quarter of 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan. The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the six months ended June 30, 2018 and 2017: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2018 $254 $96 $157 $42 $407 2017 $372 $96 $127 $36 $253 Reflected in Entergy Arkansas’s non-qualified pension costs for the six months ended June 30, 2018 and 2017, were settlement charges of $22 thousand and $163 thousand , respectively, related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the six months ended June 30, 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan. Components of Net Other Postretirement Benefit Cost Entergy’s other postretirement benefit cost, including amounts capitalized, for the second quarters of 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $6,782 $6,729 Interest cost on accumulated postretirement benefit obligation (APBO) 12,681 13,960 Expected return on assets (10,373 ) (9,408 ) Amortization of prior service credit (9,251 ) (10,356 ) Amortization of loss 3,432 5,476 Net other postretirement benefit cost $3,271 $6,401 Entergy’s other postretirement benefit cost, including amounts capitalized, for the six months ended June 30, 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $13,564 $13,458 Interest cost on accumulated postretirement benefit obligation (APBO) 25,362 27,920 Expected return on assets (20,746 ) (18,816 ) Amortization of prior service credit (18,502 ) (20,712 ) Amortization of loss 6,864 10,952 Net other postretirement benefit cost $6,542 $12,802 The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the second quarters of 2018 and 2017, included the following components: 2018 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $793 $1,556 $321 $129 $330 $306 Interest cost on APBO 1,997 2,789 683 417 939 500 Expected return on assets (4,342 ) — (1,303 ) (1,313 ) (2,446 ) (783 ) Amortization of prior service credit (1,278 ) (1,934 ) (456 ) (186 ) (579 ) (378 ) Amortization of loss 289 388 377 34 206 233 Net other postretirement benefit cost ($2,541 ) $2,799 ($378 ) ($919 ) ($1,550 ) ($122 ) 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $863 $1,593 $290 $142 $372 $320 Interest cost on APBO 2,255 3,025 690 469 1,124 559 Expected return on assets (3,959 ) — (1,200 ) (1,159 ) (2,180 ) (717 ) Amortization of prior service credit (1,278 ) (1,934 ) (456 ) (186 ) (579 ) (378 ) Amortization of loss 1,115 465 419 105 826 390 Net other postretirement benefit cost ($1,004 ) $3,149 ($257 ) ($629 ) ($437 ) $174 The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the six months ended June 30, 2018 and 2017, included the following components: 2018 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $1,586 $3,112 $642 $258 $660 $612 Interest cost on APBO 3,994 5,578 1,366 834 1,878 1,000 Expected return on assets (8,684 ) — (2,606 ) (2,626 ) (4,892 ) (1,566 ) Amortization of prior service credit (2,556 ) (3,868 ) (912 ) (372 ) (1,158 ) (756 ) Amortization of loss 578 776 754 68 412 466 Net other postretirement benefit cost ($5,082 ) $5,598 ($756 ) ($1,838 ) ($3,100 ) ($244 ) 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $1,726 $3,186 $580 $284 $744 $640 Interest cost on APBO 4,510 6,050 1,380 938 2,248 1,118 Expected return on assets (7,918 ) — (2,400 ) (2,318 ) (4,360 ) (1,434 ) Amortization of prior service credit (2,556 ) (3,868 ) (912 ) (372 ) (1,158 ) (756 ) Amortization of loss 2,230 930 838 210 1,652 780 Net other postretirement benefit cost ($2,008 ) $6,298 ($514 ) ($1,258 ) ($874 ) $348 Reclassification out of Accumulated Other Comprehensive Income (Loss) Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the second quarters of 2018 and 2017: 2018 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($99 ) $5,594 ($71 ) $5,424 Amortization of loss (21,957 ) (1,933 ) (918 ) (24,808 ) Settlement loss — — (406 ) (406 ) ($22,056 ) $3,661 ($1,395 ) ($19,790 ) Entergy Louisiana Amortization of prior service credit $— $1,934 $— $1,934 Amortization of loss (867 ) (387 ) (2 ) (1,256 ) ($867 ) $1,547 ($2 ) $678 2017 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($65 ) $6,718 ($89 ) $6,564 Amortization of loss (18,450 ) (2,202 ) (902 ) (21,554 ) Settlement loss — — (1,765 ) (1,765 ) ($18,515 ) $4,516 ($2,756 ) ($16,755 ) Entergy Louisiana Amortization of prior service credit $— $1,934 $— $1,934 Amortization of loss (865 ) (465 ) (2 ) (1,332 ) ($865 ) $1,469 ($2 ) $602 Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the six months ended June 30, 2018 and 2017: 2018 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($198 ) $11,189 ($141 ) $10,850 Amortization of loss (43,914 ) (3,865 ) (1,981 ) (49,760 ) Settlement loss — — (2,022 ) (2,022 ) ($44,112 ) $7,324 ($4,144 ) ($40,932 ) Entergy Louisiana Amortization of prior service credit $— $3,868 $— $3,868 Amortization of loss (1,734 ) (775 ) (4 ) (2,513 ) ($1,734 ) $3,093 ($4 ) $1,355 2017 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($130 ) $13,435 ($179 ) $13,126 Amortization of loss (36,899 ) (4,404 ) (1,822 ) (43,125 ) Settlement loss — — (1,765 ) (1,765 ) ($37,029 ) $9,031 ($3,766 ) ($31,764 ) Entergy Louisiana Amortization of prior service credit $— $3,868 $— $3,868 Amortization of loss (1,730 ) (930 ) (4 ) (2,664 ) ($1,730 ) $2,938 ($4 ) $1,204 Employer Contributions Based on current assumptions, Entergy expects to contribute $352.1 million to its qualified pension plans in 2018. As of June 30, 2018 , Entergy had contributed $159.7 million to its pension plans. Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2018 : Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Expected 2018 pension contributions $64,062 $71,917 $14,933 $7,250 $10,883 $13,786 Pension contributions made through June 2018 $29,453 $33,066 $6,924 $3,373 $5,433 $6,349 Remaining estimated pension contributions to be made in 2018 $34,609 $38,851 $8,009 $3,877 $5,450 $7,437 |
| System Energy [Member] | |
| Retirement And Other Postretirement Benefits | RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Entergy implemented ASU No. 2017-07, “Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost” effective January 1, 2018. The ASU requires entities to report the service cost component of defined benefit pension cost and postretirement benefit cost (net benefit cost) in the same line item as other compensation costs arising from services rendered during the period. The other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. The amendment regarding the presentation of net benefit cost was required to be applied retrospectively for all periods presented. In addition, the ASU allows only the service cost component of net benefit cost to be eligible for capitalization on a prospective basis. In accordance with the regulatory treatment of net benefit cost of the Registrant Subsidiaries, a regulatory asset/liability will be recorded in other regulatory assets/liabilities for the non-service cost components of net benefit cost that would have been capitalized. The retroactive presentation changes resulted in decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income for the three months ended June 30, 2017, with no change in net income, of $25 million for Entergy, $3.6 million for Entergy Arkansas, $6.2 million for Entergy Louisiana, $0.5 million for Entergy Mississippi, $0.2 million for Entergy New Orleans, $14 thousand for Entergy Texas, and $2.3 million for System Energy. The retroactive presentation changes resulted in decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income for the six months ended June 30, 2017, with no change in net income, of $46 million for Entergy, $6.4 million for Entergy Arkansas, $12.3 million for Entergy Louisiana, $1.1 million for Entergy Mississippi, $0.4 million for Entergy New Orleans, ($0.2) million for Entergy Texas, and $3.3 million for System Energy. The retroactive effect of the change for the year ended December 31, 2017 would be decreases in other operation and maintenance expenses and decreases in other income, with no change in net income, of $108 million for Entergy, $13.7 million for Entergy Arkansas, $27.8 million for Entergy Louisiana, $2.7 million for Entergy Mississippi, $1.3 million for Entergy New Orleans, $0.2 million for Entergy Texas, and $6.2 million for System Energy. The retroactive effect of the change for the year ended December 31, 2016 would be decreases (increases) in other operation and maintenance expenses and decreases (increases) in other income, with no change in net income, of $71 million for Entergy, $13.4 million for Entergy Arkansas, $26.1 million for Entergy Louisiana, $2.4 million for Entergy Mississippi, $1 million for Entergy New Orleans, ($1.1) million for Entergy Texas, and $5.1 million for System Energy. The retroactive effect of the change for the year ended December 31, 2015 would be decreases in other operation and maintenance expenses and decreases in other income, with no change in net income, of $148 million for Entergy, $30.7 million for Entergy Arkansas, $50.7 million for Entergy Louisiana, $6.3 million for Entergy Mississippi, $4 million for Entergy New Orleans, $4 million for Entergy Texas, and $10.2 million for System Energy. Components of Qualified Net Pension Cost Entergy’s qualified pension cost, including amounts capitalized, for the second quarters of 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $38,752 $33,410 Interest cost on projected benefit obligation 66,854 65,206 Expected return on assets (110,535 ) (102,056 ) Amortization of prior service cost 99 65 Amortization of loss 68,526 56,930 Net pension costs $63,696 $53,555 Entergy’s qualified pension cost, including amounts capitalized, for the six months ended June 30, 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $77,504 $66,820 Interest cost on projected benefit obligation 133,708 130,412 Expected return on assets (221,070 ) (204,112 ) Amortization of prior service cost 198 130 Amortization of loss 137,052 113,860 Net pension costs $127,392 $107,110 The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the second quarters of 2018 and 2017, included the following components: 2018 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $6,189 $8,446 $1,822 $673 $1,589 $1,776 Interest cost on projected benefit obligation 13,004 14,940 3,769 1,813 3,348 3,227 Expected return on assets (21,851 ) (24,809 ) (6,502 ) (2,993 ) (6,523 ) (4,991 ) Amortization of loss 13,412 14,450 3,610 1,954 2,626 3,715 Net pension cost $10,754 $13,027 $2,699 $1,447 $1,040 $3,727 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $5,090 $6,925 $1,472 $625 $1,364 $1,536 Interest cost on projected benefit obligation 12,944 14,809 3,732 1,791 3,392 3,091 Expected return on assets (20,427 ) (23,017 ) (6,131 ) (2,800 ) (6,180 ) (4,663 ) Amortization of loss 11,640 12,354 3,053 1,658 2,310 2,964 Net pension cost $9,247 $11,071 $2,126 $1,274 $886 $2,928 The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the six months ended June 30, 2018 and 2017, included the following components: 2018 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $12,378 $16,892 $3,644 $1,346 $3,178 $3,552 Interest cost on projects benefit obligation 26,008 29,880 7,538 3,626 6,696 6,454 Expected return on assets (43,702 ) (49,618 ) (13,004 ) (5,986 ) (13,046 ) (9,982 ) Amortization of loss 26,824 28,900 7,220 3,908 5,252 7,430 Net pension cost $21,508 $26,054 $5,398 $2,894 $2,080 $7,454 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $10,180 $13,850 $2,944 $1,250 $2,728 $3,072 Interest cost on projected benefit obligation 25,888 29,618 7,464 3,582 6,784 6,182 Expected return on assets (40,854 ) (46,034 ) (12,262 ) (5,600 ) (12,360 ) (9,326 ) Amortization of loss 23,280 24,708 6,106 3,316 4,620 5,928 Net pension cost $18,494 $22,142 $4,252 $2,548 $1,772 $5,856 Non-Qualified Net Pension Cost Entergy recognized $6.6 million and $8.5 million in pension cost for its non-qualified pension plans in the second quarters of 2018 and 2017 , respectively. Reflected in the pension cost for non-qualified pension plans in the second quarters of 2018 and 2017 were settlement charges of $2.4 million and $4 million , respectively, related to the payment of lump sum benefits out of the plan. Entergy recognized $15.5 million and $13.1 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2018 and 2017, respectively. Reflected in the pension cost for non-qualified pension plans for the six months ended June 30, 2018 and 2017 were settlement charges of $6.8 million and $4 million , respectively, related to the payment of lump sum benefits out of this plan. The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the second quarters of 2018 and 2017: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2018 $122 $46 $77 $21 $270 2017 $267 $47 $63 $18 $126 Reflected in Entergy Arkansas’s non-qualified pension costs in the second quarters of 2018 and 2017, were settlement charges of $10 thousand and $163 thousand , respectively, related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs in the second quarter of 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan. The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the six months ended June 30, 2018 and 2017: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2018 $254 $96 $157 $42 $407 2017 $372 $96 $127 $36 $253 Reflected in Entergy Arkansas’s non-qualified pension costs for the six months ended June 30, 2018 and 2017, were settlement charges of $22 thousand and $163 thousand , respectively, related to the payment of lump sum benefits out of the plan. Reflected in Entergy Texas’s non-qualified pension costs for the six months ended June 30, 2018 were settlement charges of $139 thousand related to the payment of lump sum benefits out of the plan. Components of Net Other Postretirement Benefit Cost Entergy’s other postretirement benefit cost, including amounts capitalized, for the second quarters of 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $6,782 $6,729 Interest cost on accumulated postretirement benefit obligation (APBO) 12,681 13,960 Expected return on assets (10,373 ) (9,408 ) Amortization of prior service credit (9,251 ) (10,356 ) Amortization of loss 3,432 5,476 Net other postretirement benefit cost $3,271 $6,401 Entergy’s other postretirement benefit cost, including amounts capitalized, for the six months ended June 30, 2018 and 2017, included the following components: 2018 2017 (In Thousands) Service cost - benefits earned during the period $13,564 $13,458 Interest cost on accumulated postretirement benefit obligation (APBO) 25,362 27,920 Expected return on assets (20,746 ) (18,816 ) Amortization of prior service credit (18,502 ) (20,712 ) Amortization of loss 6,864 10,952 Net other postretirement benefit cost $6,542 $12,802 The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the second quarters of 2018 and 2017, included the following components: 2018 Entergy Entergy Entergy Entergy Entergy System (In Thousands) Service cost - benefits earned during the period $793 $1,556 $321 $129 $330 $306 Interest cost on APBO 1,997 2,789 683 417 939 500 Expected return on assets (4,342 ) — (1,303 ) (1,313 ) (2,446 ) (783 ) Amortization of prior service credit (1,278 ) (1,934 ) (456 ) (186 ) (579 ) (378 ) Amortization of loss 289 388 377 34 206 233 Net other postretirement benefit cost ($2,541 ) $2,799 ($378 ) ($919 ) ($1,550 ) ($122 ) 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $863 $1,593 $290 $142 $372 $320 Interest cost on APBO 2,255 3,025 690 469 1,124 559 Expected return on assets (3,959 ) — (1,200 ) (1,159 ) (2,180 ) (717 ) Amortization of prior service credit (1,278 ) (1,934 ) (456 ) (186 ) (579 ) (378 ) Amortization of loss 1,115 465 419 105 826 390 Net other postretirement benefit cost ($1,004 ) $3,149 ($257 ) ($629 ) ($437 ) $174 The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the six months ended June 30, 2018 and 2017, included the following components: 2018 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $1,586 $3,112 $642 $258 $660 $612 Interest cost on APBO 3,994 5,578 1,366 834 1,878 1,000 Expected return on assets (8,684 ) — (2,606 ) (2,626 ) (4,892 ) (1,566 ) Amortization of prior service credit (2,556 ) (3,868 ) (912 ) (372 ) (1,158 ) (756 ) Amortization of loss 578 776 754 68 412 466 Net other postretirement benefit cost ($5,082 ) $5,598 ($756 ) ($1,838 ) ($3,100 ) ($244 ) 2017 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Service cost - benefits earned during the period $1,726 $3,186 $580 $284 $744 $640 Interest cost on APBO 4,510 6,050 1,380 938 2,248 1,118 Expected return on assets (7,918 ) — (2,400 ) (2,318 ) (4,360 ) (1,434 ) Amortization of prior service credit (2,556 ) (3,868 ) (912 ) (372 ) (1,158 ) (756 ) Amortization of loss 2,230 930 838 210 1,652 780 Net other postretirement benefit cost ($2,008 ) $6,298 ($514 ) ($1,258 ) ($874 ) $348 Reclassification out of Accumulated Other Comprehensive Income (Loss) Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the second quarters of 2018 and 2017: 2018 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($99 ) $5,594 ($71 ) $5,424 Amortization of loss (21,957 ) (1,933 ) (918 ) (24,808 ) Settlement loss — — (406 ) (406 ) ($22,056 ) $3,661 ($1,395 ) ($19,790 ) Entergy Louisiana Amortization of prior service credit $— $1,934 $— $1,934 Amortization of loss (867 ) (387 ) (2 ) (1,256 ) ($867 ) $1,547 ($2 ) $678 2017 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($65 ) $6,718 ($89 ) $6,564 Amortization of loss (18,450 ) (2,202 ) (902 ) (21,554 ) Settlement loss — — (1,765 ) (1,765 ) ($18,515 ) $4,516 ($2,756 ) ($16,755 ) Entergy Louisiana Amortization of prior service credit $— $1,934 $— $1,934 Amortization of loss (865 ) (465 ) (2 ) (1,332 ) ($865 ) $1,469 ($2 ) $602 Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the six months ended June 30, 2018 and 2017: 2018 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($198 ) $11,189 ($141 ) $10,850 Amortization of loss (43,914 ) (3,865 ) (1,981 ) (49,760 ) Settlement loss — — (2,022 ) (2,022 ) ($44,112 ) $7,324 ($4,144 ) ($40,932 ) Entergy Louisiana Amortization of prior service credit $— $3,868 $— $3,868 Amortization of loss (1,734 ) (775 ) (4 ) (2,513 ) ($1,734 ) $3,093 ($4 ) $1,355 2017 Qualified Other Non-Qualified Total (In Thousands) Entergy Amortization of prior service (cost)/credit ($130 ) $13,435 ($179 ) $13,126 Amortization of loss (36,899 ) (4,404 ) (1,822 ) (43,125 ) Settlement loss — — (1,765 ) (1,765 ) ($37,029 ) $9,031 ($3,766 ) ($31,764 ) Entergy Louisiana Amortization of prior service credit $— $3,868 $— $3,868 Amortization of loss (1,730 ) (930 ) (4 ) (2,664 ) ($1,730 ) $2,938 ($4 ) $1,204 Employer Contributions Based on current assumptions, Entergy expects to contribute $352.1 million to its qualified pension plans in 2018. As of June 30, 2018 , Entergy had contributed $159.7 million to its pension plans. Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2018 : Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Expected 2018 pension contributions $64,062 $71,917 $14,933 $7,250 $10,883 $13,786 Pension contributions made through June 2018 $29,453 $33,066 $6,924 $3,373 $5,433 $6,349 Remaining estimated pension contributions to be made in 2018 $34,609 $38,851 $8,009 $3,877 $5,450 $7,437 |
