| Retirement, Other Postretirement Benefits, And Defined Contribution Plans | 12 Months Ended |
| Dec. 31, 2016 |
| Retirement And Other Postretirement Benefits | RETIREMENT, OTHER POSTRETIREMENT BENEFITS, AND DEFINED CONTRIBUTION PLANS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Qualified Pension Plans Entergy has nine qualified pension plans covering substantially all employees. The “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Retirement Plan II for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan II for Bargaining Employees,” “Entergy Corporation Retirement Plan III,” “Entergy Corporation Retirement Plan IV for Non-Bargaining Employees,” and “Entergy Corporation Retirement Plan IV for Bargaining Employees” are non-contributory final average pay plans and provide pension benefits that are based on employees’ credited service and compensation during employment. Effective December 31, 2016, the Entergy Corporation Retirement Plan IV for Non-Bargaining Employees was merged with and into the Entergy Corporation Retirement Plan II for Non-Bargaining Employees. There is no loss of vesting or benefit options or reduction of accrued benefits to affected participants as a result of this plan merger. Non-bargaining employees whose most recent date of hire is after June 30, 2014 participate in the “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees.” Certain bargaining employees hired or rehired after June 30, 2014, or such later date provided for in their applicable collective bargaining agreements, participate in the “Entergy Corporation Cash Balance Plan for Bargaining Employees.” The Registrant Subsidiaries participate in these four plans: “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees,” and “Entergy Cash Balance Plan for Bargaining Employees.” The assets of the seven final average pay qualified pension plans are held in a master trust established by Entergy, and the assets of the two cash balance pension plans are held in a second master trust established by Entergy. Each pension plan has an undivided beneficial interest in each of the investment accounts in its respective master trust that is maintained by a trustee. Use of the master trusts permits the commingling of the trust assets of the pension plans of Entergy Corporation and its Registrant Subsidiaries for investment and administrative purposes. Although assets in the master trusts are commingled, the trustee maintains supporting records for the purpose of allocating the trust level equity in net earnings (loss) and the administrative expenses of the investment accounts in each trust to the various participating pension plans in that particular trust. The fair value of the trusts’ assets is determined by the trustee and certain investment managers. For each trust, the trustee calculates a daily earnings factor, including realized and unrealized gains or losses, collected and accrued income, and administrative expenses, and allocates earnings to each plan in the master trusts on a pro rata basis. Within each pension plan, the record of each Registrant Subsidiary’s beneficial interest in the plan assets is maintained by the plan’s actuary and is updated quarterly. Assets for each Registrant Subsidiary are increased for investment net income and contributions, and are decreased for benefit payments. A plan’s investment net income/loss (i.e. interest and dividends, realized and unrealized gains and losses and expenses) is allocated to the Registrant Subsidiaries participating in that plan based on the value of assets for each Registrant Subsidiary at the beginning of the quarter adjusted for contributions and benefit payments made during the quarter. Entergy Corporation and its subsidiaries fund pension plans in an amount not less than the minimum required contribution under the Employee Retirement Income Security Act of 1974, as amended, and the Internal Revenue Code of 1986, as amended. The assets of the plans include common and preferred stocks, fixed-income securities, interest in a money market fund, and insurance contracts. The Registrant Subsidiaries’ pension costs are recovered from customers as a component of cost of service in each of their respective jurisdictions. Components of Qualified Net Pension Cost and Other Amounts Recognized as a Regulatory Asset and/or Accumulated Other Comprehensive Income (AOCI) Entergy Corporation and its subsidiaries’ total 2016 , 2015 , and 2014 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, included the following components: 2016 2015 2014 (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $143,244 $175,046 $140,436 Interest cost on projected benefit obligation 261,613 302,777 290,076 Expected return on assets (389,465 ) (394,618 ) (361,462 ) Amortization of prior service cost 1,079 1,561 1,600 Recognized net loss 195,298 235,922 145,095 Curtailment loss 3,084 374 — Special termination benefit — 76 732 Net periodic pension costs $214,853 $321,138 $216,477 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $203,229 $50,762 $1,389,912 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost (1,079 ) (1,561 ) (1,600 ) Acceleration of prior service cost to curtailment (1,045 ) (374 ) — Amortization of net loss (195,298 ) (235,922 ) (145,095 ) Total $5,807 ($187,095 ) $1,243,217 Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax) $220,660 $134,043 $1,459,694 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year: Prior service cost $261 $1,079 $1,561 Net loss $227,720 $195,321 $237,013 The Registrant Subsidiaries’ total 2016 , 2015 , and 2014 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $20,724 $28,194 $6,250 $2,625 $5,664 $6,263 Interest cost on projected benefit obligation 52,219 59,478 15,245 7,256 14,228 11,966 Expected return on assets (79,087 ) (88,383 ) (23,923 ) (10,748 ) (24,248 ) (17,836 ) Recognized net loss 43,745 47,783 11,938 6,460 9,358 10,415 Net pension cost $37,601 $47,072 $9,510 $5,593 $5,002 $10,808 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $60,968 $46,742 $10,942 $5,463 $3,816 $20,805 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of net loss (43,745 ) (47,783 ) (11,938 ) (6,460 ) (9,358 ) (10,415 ) Total $17,223 ($1,041 ) ($996 ) ($997 ) ($5,542 ) $10,390 Total recognized as net periodic pension (income)/cost regulatory asset, and/or AOCI (before tax) $54,824 $46,031 $8,514 $4,596 ($540 ) $21,198 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $46,560 $49,417 $12,213 $6,632 $9,241 $11,857 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $26,646 $34,396 $7,929 $3,395 $6,582 $7,827 Interest cost on projected benefit obligation 61,885 69,465 18,007 8,432 17,414 13,970 Expected return on assets (80,102 ) (90,803 ) (24,420 ) (10,899 ) (24,887 ) (18,271 ) Recognized net loss 54,254 59,802 14,896 8,053 12,950 13,055 Net pension cost $62,683 $72,860 $16,412 $8,981 $12,059 $16,581 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $16,687 $16,618 $6,329 $1,853 ($4,488 ) $101 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of net loss (54,254 ) (59,802 ) (14,896 ) (8,053 ) (12,950 ) (13,055 ) Total ($37,567 ) ($43,184 ) ($8,567 ) ($6,200 ) ($17,438 ) ($12,954 ) Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax) $25,116 $29,676 $7,845 $2,781 ($5,379 ) $3,627 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $43,747 $47,809 $11,938 $6,460 $9,358 $10,414 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $20,090 $25,706 $6,094 $2,666 $5,142 $5,785 Interest cost on projected benefit obligation 59,537 66,984 17,273 8,164 17,746 13,561 Expected return on assets (73,218 ) (83,746 ) (22,794 ) (10,019 ) (23,723 ) (16,619 ) Amortization of prior service cost — — — — — 2 Recognized net loss 35,956 40,446 9,415 5,796 9,356 9,500 Net pension cost $42,365 $49,390 $9,988 $6,607 $8,521 $12,229 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net gain $300,907 $318,932 $88,199 $38,161 $65,363 $60,763 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost — — — — — (2 ) Amortization of net loss (35,956 ) (40,446 ) (9,415 ) (5,796 ) (9,356 ) (9,500 ) Total $264,951 $278,486 $78,784 $32,365 $56,007 $51,261 Total recognized as net periodic pension income, regulatory asset, and/or AOCI (before tax) $307,316 $327,876 $88,772 $38,972 $64,528 $63,490 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $54,254 $59,802 $14,896 $8,053 $12,950 $13,055 Qualified Pension Obligations, Plan Assets, Funded Status, Amounts Recognized in the Balance Sheet Qualified pension obligations, plan assets, funded status, amounts recognized in the Consolidated Balance Sheets for Entergy Corporation and its Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 2015 (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at January 1 $6,848,238 $7,230,542 Service cost 143,244 175,046 Interest cost 261,613 302,777 Curtailment 2,039 — Special termination benefit — 76 Actuarial (gain)/loss 209,360 (460,986 ) Employee contributions 23 524 Benefits paid (321,950 ) (399,741 ) Balance at December 31 $7,142,567 $6,848,238 Change in Plan Assets Fair value of assets at January 1 $4,707,433 $4,827,966 Actual return on plan assets 395,596 (117,130 ) Employer contributions 390,100 395,814 Employee contributions 23 524 Benefits paid (321,950 ) (399,741 ) Fair value of assets at December 31 $5,171,202 $4,707,433 Funded status ($1,971,365 ) ($2,140,805 ) Amount recognized in the balance sheet Non-current liabilities ($1,971,365 ) ($2,140,805 ) Amount recognized as a regulatory asset Net loss $2,326,349 $2,300,222 Amount recognized as AOCI (before tax) Prior service cost $659 $2,784 Net loss 619,276 637,472 $619,935 $640,256 Qualified pension obligations, plan assets, funded status, amounts recognized in the Balance Sheets for the Registrant Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at January 1 $1,400,511 $1,564,710 $408,604 $191,064 $383,627 $311,542 Service cost 20,724 28,194 6,250 2,625 5,664 6,263 Interest cost 52,219 59,478 15,245 7,256 14,228 11,966 Actuarial (gain)/loss 62,187 48,357 11,343 5,573 4,274 20,661 Benefits paid (81,331 ) (76,506 ) (22,241 ) (9,054 ) (21,427 ) (15,051 ) Balance at December 31 $1,454,310 $1,624,233 $419,201 $197,464 $386,366 $335,381 Change in Plan Assets Fair value of assets at January 1 $959,618 $1,071,234 $292,297 $129,975 $298,378 $212,006 Actual return on plan assets 80,306 89,998 24,325 10,858 24,705 17,692 Employer contributions 82,999 84,421 19,968 10,709 15,920 20,497 Benefits paid (81,331 ) (76,506 ) (22,241 ) (9,054 ) (21,427 ) (15,051 ) Fair value of assets at December 31 $1,041,592 $1,169,147 $314,349 $142,488 $317,576 $235,144 Funded status ($412,718 ) ($455,086 ) ($104,852 ) ($54,976 ) ($68,790 ) ($100,237 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($412,718 ) ($455,086 ) ($104,852 ) ($54,976 ) ($68,790 ) ($100,237 ) Amounts recognized as regulatory asset Net loss $701,774 $686,337 $189,409 $94,944 $153,544 $169,897 Amounts recognized as AOCI (before tax) Net loss $— $51,660 $— $— $— $— 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at January 1 $1,485,718 $1,666,535 $432,169 $202,555 $418,498 $334,312 Service cost 26,646 34,396 7,929 3,395 6,582 7,827 Interest cost 61,885 69,465 18,007 8,432 17,414 13,970 Actuarial (gain)/loss (87,617 ) (101,361 ) (25,492 ) (12,289 ) (36,862 ) (23,720 ) Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Balance at December 31 $1,400,511 $1,564,710 $408,604 $191,064 $383,627 $311,542 Change in Plan Assets Fair value of assets at January 1 $977,521 $1,113,359 $301,250 $133,344 $310,713 $217,621 Actual return on plan assets (24,201 ) (27,175 ) (7,401 ) (3,243 ) (7,487 ) (5,550 ) Employer contributions 92,419 89,375 22,457 10,903 17,157 20,782 Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Fair value of assets at December 31 $959,618 $1,071,234 $292,297 $129,975 $298,378 $212,006 Funded status ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized as regulatory asset Net loss $684,552 $687,305 $190,406 $95,941 $159,085 $159,508 Amounts recognized as AOCI (before tax) Net loss $— $51,733 $— $— $— $— Accumulated Pension Benefit Obligation The accumulated benefit obligation for Entergy’s qualified pension plans was $6.7 billion and $6.3 billion at December 31, 2016 and 2015 , respectively. The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2016 and 2015 was as follows: December 31, 2016 2015 (In Thousands) Entergy Arkansas $1,379,265 $1,309,903 Entergy Louisiana $1,513,884 $1,436,535 Entergy Mississippi $396,081 $379,775 Entergy New Orleans $186,247 $176,692 Entergy Texas $365,251 $359,687 System Energy $315,131 $286,917 Other Postretirement Benefits Entergy also currently offers retiree medical, dental, vision, and life insurance benefits (other postretirement benefits) for eligible retired employees. Employees who commenced employment before July 1, 2014 and who satisfy certain eligibility requirements (including retiring from Entergy after a certain age and/or years of service with Entergy and immediately commencing their Entergy pension benefit), may become eligible for other postretirement benefits. Entergy uses a December 31 measurement date for its postretirement benefit plans. Effective January 1, 1993, Entergy adopted an accounting standard requiring a change from a cash method to an accrual method of accounting for postretirement benefits other than pensions. Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, and Entergy Texas have received regulatory approval to recover accrued other postretirement benefit costs through rates. The LPSC ordered Entergy Louisiana to continue the use of the pay-as-you-go method for ratemaking purposes for postretirement benefits other than pensions. However, the LPSC retains the flexibility to examine individual companies’ accounting for other postretirement benefits to determine if special exceptions to this order are warranted. Pursuant to regulatory directives, Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy contribute the other postretirement benefit costs collected in rates into external trusts. System Energy is funding, on behalf of Entergy Operations, other postretirement benefits associated with Grand Gulf. Trust assets contributed by participating Registrant Subsidiaries are in master trusts, established by Entergy Corporation and maintained by a trustee. Each participating Registrant Subsidiary holds a beneficial interest in the trusts’ assets. The assets in the master trusts are commingled for investment and administrative purposes. Although assets are commingled, supporting records are maintained for the purpose of allocating the beneficial interest in net earnings/(losses) and the administrative expenses of the investment accounts to the various participating plans and participating Registrant Subsidiaries. Beneficial interest in an investment account’s net income/(loss) is comprised of interest and dividends, realized and unrealized gains and losses, and expenses. Beneficial interest from these investments is allocated to the plans and participating Registrant Subsidiary based on their portion of net assets in the pooled accounts. Components of Net Other Postretirement Benefit Cost and Other Amounts Recognized as a Regulatory Asset and/or AOCI Entergy Corporation’s and its subsidiaries’ total 2016 , 2015 , and 2014 other postretirement benefit costs, including amounts capitalized and amounts recognized as a regulatory asset and/or other comprehensive income, included the following components: 2016 2015 2014 (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $32,291 $45,305 $43,493 Interest cost on APBO 56,331 71,934 71,841 Expected return on assets (41,820 ) (45,375 ) (44,787 ) Amortization of prior service credit (45,490 ) (37,280 ) (31,590 ) Recognized net loss 18,214 31,573 11,143 Net other postretirement benefit cost $19,526 $66,157 $50,100 Other changes in plan assets and benefit obligations recognized as a regulatory asset and /or AOCI (before tax) Arising this period: Prior service credit for period ($20,353 ) ($48,192 ) ($35,864 ) Net loss/(gain) 49,805 (154,339 ) 287,313 Amounts reclassified from regulatory asset and /or AOCI to net periodic benefit cost in the current year: Amortization of prior service credit 45,490 37,280 31,590 Amortization of net loss (18,214 ) (31,573 ) (11,143 ) Total $56,728 ($196,824 ) $271,896 Total recognized as net periodic benefit income/(cost), regulatory asset, and/or AOCI (before tax) $76,254 ($130,667 ) $321,996 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic benefit cost in the following year Prior service credit ($41,425 ) ($45,485 ) ($37,280 ) Net loss $21,905 $18,214 $31,591 Total 2016 , 2015 , and 2014 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy Other postretirement costs: Service cost - benefits earned during the period $3,913 $7,476 $1,543 $622 $1,590 $1,337 Interest cost on APBO 9,297 13,041 2,835 1,791 4,154 2,117 Expected return on assets (17,855 ) — (5,517 ) (4,617 ) (9,575 ) (3,257 ) Amortization of prior credit (5,472 ) (7,787 ) (934 ) (745 ) (2,722 ) (1,570 ) Recognized net loss 4,256 2,926 893 146 2,148 1,149 Net other postretirement benefit (income)/cost ($5,861 ) $15,656 ($1,180 ) ($2,803 ) ($4,405 ) ($224 ) Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($1,007 ) ($4,647 ) ($6,219 ) $— $— $— Net (gain)/loss 3,331 (13,117 ) 8,715 5,717 13,378 4,997 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 5,472 7,787 934 745 2,722 1,570 Amortization of net loss (4,256 ) (2,926 ) (893 ) (146 ) (2,148 ) (1,149 ) Total $3,540 ($12,903 ) $2,537 $6,316 $13,952 $5,418 Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax) ($2,321 ) $2,753 $1,357 $3,513 $9,547 $5,194 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($5,110 ) ($7,739 ) ($1,824 ) ($745 ) ($2,316 ) ($1,513 ) Net loss $4,460 $1,859 $1,675 $418 $3,303 $1,560 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $6,957 $9,893 $2,028 $818 $2,000 $1,881 Interest cost on APBO 12,518 16,311 3,436 2,608 5,366 2,511 Expected return on assets (19,190 ) — (6,166 ) (4,804 ) (10,351 ) (3,644 ) Amortization of prior credit (2,441 ) (7,467 ) (916 ) (709 ) (2,723 ) (1,465 ) Recognized net loss 5,356 7,118 860 470 2,740 1,198 Net other postretirement benefit (income)/cost $3,200 $25,855 ($758 ) ($1,617 ) ($2,968 ) $481 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($18,035 ) ($1,361 ) $— $— $— ($644 ) Net (gain)/loss (11,978 ) (47,043 ) 774 (5,810 ) (4,907 ) 305 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 7,467 916 709 2,723 1,465 Amortization of net loss (5,356 ) (7,118 ) (860 ) (470 ) (2,740 ) (1,198 ) Total ($32,928 ) ($48,055 ) $830 ($5,571 ) ($4,924 ) ($72 ) Total recognized as net periodic other postretirement income, regulatory asset, and/or AOCI (before tax) ($29,728 ) ($22,200 ) $72 ($7,188 ) ($7,892 ) $409 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($5,472 ) ($7,783 ) ($933 ) ($745 ) ($2,722 ) ($1,570 ) Net loss $4,256 $2,926 $893 $146 $2,148 $1,149 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $5,957 $9,414 $1,900 $868 $2,378 $2,058 Interest cost on APBO 12,261 16,642 3,655 2,805 5,652 2,611 Expected return on assets (19,135 ) — (5,771 ) (4,475 ) (10,358 ) (3,727 ) Amortization of prior service credit (2,441 ) (5,614 ) (915 ) (709 ) (1,300 ) (824 ) Recognized net loss 1,267 2,723 149 56 801 443 Net other postretirement benefit cost ($2,091 ) $23,165 ($982 ) ($1,455 ) ($2,827 ) $561 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period $— ($12,845 ) $— $— ($8,536 ) ($3,845 ) Net loss 55,642 61,049 9,525 6,309 24,482 10,596 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 5,614 915 709 1,300 824 Amortization of net loss (1,267 ) (2,723 ) (149 ) (56 ) (801 ) (443 ) Total $56,816 $51,095 $10,291 $6,962 $16,445 $7,132 Total recognized as net periodic other postretirement cost, regulatory asset, and/or AOCI (before tax) $54,725 $74,260 $9,309 $5,507 $13,618 $7,693 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($2,441 ) ($7,467 ) ($916 ) ($709 ) ($2,723 ) ($1,465 ) Net loss $5,356 $7,118 $860 $470 $2,740 $1,198 Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheet Other postretirement benefit obligations, plan assets, funded status, and amounts not yet recognized and recognized in the Consolidated Balance Sheets of Entergy Corporation and its Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 2015 (In Thousands) Change in APBO Balance at January 1 $1,530,829 $1,739,557 Service cost 32,291 45,305 Interest cost 56,331 71,934 Plan amendments (20,353 ) (48,192 ) Plan participant contributions 27,686 29,685 Actuarial (gain)/loss 46,201 (208,017 ) Benefits paid (104,477 ) (102,618 ) Medicare Part D subsidy received 455 3,175 Balance at December 31 $1,568,963 $1,530,829 Change in Plan Assets Fair value of assets at January 1 $579,069 $597,627 Actual return on plan assets 38,216 (8,303 ) Employer contributions 56,166 62,678 Plan participant contributions 27,686 29,685 Benefits paid (104,477 ) (102,618 ) Fair value of assets at December 31 $596,660 $579,069 Funded status ($972,303 ) ($951,760 ) Amounts recognized in the balance sheet Current liabilities ($45,255 ) ($41,326 ) Non-current liabilities (927,048 ) (910,434 ) Total funded status ($972,303 ) ($951,760 ) Amounts recognized as a regulatory asset Prior service credit ($54,896 ) ($61,833 ) Net loss 222,540 191,782 $167,644 $129,949 Amounts recognized as AOCI (before tax) Prior service credit ($89,474 ) ($107,673 ) Net loss 172,575 171,742 $83,101 $64,069 Other postretirement benefit obligations, plan assets, funded status, and amounts not yet recognized and recognized in the Balance Sheets of the Registrant Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at January 1 $258,900 $356,253 $77,382 $51,951 $114,582 $57,645 Service cost 3,913 7,476 1,543 622 1,590 1,337 Interest cost 9,297 13,041 2,835 1,791 4,154 2,117 Plan amendments (1,007 ) (4,647 ) (6,219 ) — — — Plan participant contributions 6,330 6,273 1,721 1,213 1,927 1,390 Actuarial (gain)/loss 2,453 (13,117 ) 8,230 4,774 12,389 4,806 Benefits paid (21,178 ) (22,893 ) (7,031 ) (4,852 ) (6,977 ) (4,818 ) Medicare Part D subsidy received 79 114 24 16 35 21 Balance at December 31 $258,787 $342,500 $78,485 $55,515 $127,700 $62,498 Change in Plan Assets Fair value of assets at January 1 $243,206 $— $75,538 $69,881 $130,374 $44,917 Actual return on plan assets 16,977 — 5,032 3,674 8,586 3,066 Employer contributions 5,591 16,620 685 4,320 3,159 330 Plan participant contributions 6,330 6,273 1,721 1,213 1,927 1,390 Benefits paid (21,178 ) (22,893 ) (7,031 ) (4,852 ) (6,977 ) (4,818 ) Fair value of assets at December 31 $250,926 $— $75,945 $74,236 $137,069 $44,885 Funded status ($7,861 ) ($342,500 ) ($2,540 ) $18,721 $9,369 ($17,613 ) Amounts recognized in the balance sheet Current liabilities $— ($19,209 ) $— $— $— $— Non-current liabilities (7,861 ) (323,291 ) (2,540 ) 18,721 9,369 (17,613 ) Total funded status ($7,861 ) ($342,500 ) ($2,540 ) $18,721 $9,369 ($17,613 ) Amounts recognized in regulatory asset Prior service credit ($21,684 ) $— ($8,511 ) ($2,172 ) ($8,296 ) ($5,332 ) Net loss 76,388 — 26,416 12,029 50,036 23,405 $54,704 $— $17,905 $9,857 $41,740 $18,073 Amounts recognized in AOCI (before tax) Prior service credit $— ($27,735 ) $— $— $— $— Net loss — 54,700 — — — — $— $26,965 $— $— $— $— 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at January 1 $303,716 $394,946 $83,162 $63,779 $130,145 $60,754 Service cost 6,957 9,893 2,028 818 2,000 1,881 Interest cost 12,518 16,311 3,436 2,608 5,366 2,511 Plan amendments (18,035 ) (1,361 ) — — — (644 ) Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Actuarial (gain)/loss (34,217 ) (47,043 ) (6,407 ) (12,118 ) (17,052 ) (3,973 ) Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Medicare Part D subsidy received 619 825 206 137 306 118 Balance at December 31 $258,900 $356,253 $77,382 $51,951 $114,582 $57,645 Change in Plan Assets Fair value of assets at January 1 $244,191 $— $80,935 $71,004 $135,733 $48,293 Actual return on plan assets (3,049 ) — (1,015 ) (1,504 ) (1,794 ) (634 ) Employer contributions 14,722 17,318 661 3,654 2,618 260 Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Fair value of assets at December 31 $243,206 $— $75,538 $69,881 $130,374 $44,917 Funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in the balance sheet Current liabilities $— ($18,857 ) $— $— $— $— Non-current liabilities (15,694 ) (337,396 ) (1,844 ) 17,930 15,792 (12,728 ) Total funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in regulatory asset Prior service credit ($26,149 ) $— ($3,225 ) ($2,917 ) ($11,018 ) ($6,902 ) Net loss 77,313 — 18,594 6,458 38,806 19,557 $51,164 $— $15,369 $3,541 $27,788 $12,655 Amounts recognized in AOCI (before tax) Prior service credit $— ($30,874 ) $— $— $— $— Net loss — 70,743 — — — — $— $39,869 $— $— $— $— Non-Qualified Pension Plans Entergy also sponsors non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. Entergy recognized net periodic pension cost related to these plans of $24.9 million in 2016 , $22.8 million in 2015 , and $32.4 million in 2014 . In 2016 , 2015 , and 2014 Entergy recognized $8.1 million , $5.1 million , and $15.1 million , respectively in settlement charges related to the payment of lump sum benefits out of the plan that is included in the non-qualified pension plan cost above. The projected benefit obligation was $169.3 million and $157.3 million as of December 31, 2016 and 2015 , respectively. The accumulated benefit obligation was $151 million and $137.6 million as of December 31, 2016 and 2015 , respectively. Entergy’s non-qualified, non-current pension liability at December 31, 2016 and 2015 was $137.6 million and $136.1 million , respectively; and its current liability was $31.7 million and $21.2 million , respectively. The unamortized prior service cost and net loss are recognized in regulatory assets ( $59.8 million at December 31, 2016 and $58.8 million at December 31, 2015 ) and accumulated other comprehensive income before taxes ( $31.6 million at December 31, 2016 and $23.5 million at December 31, 2015 ). The following Registrant Subsidiaries participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. The net periodic pension cost for their employees for the non-qualified plans for 2016 , 2015 , and 2014 , was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2016 $1,819 $231 $236 $65 $504 2015 $446 $377 $235 $64 $595 2014 $754 $135 $190 $95 $491 Included in the 2016 net periodic pension cost above are settlement charges of $1.4 million and $1 thousand for Entergy Arkansas and Entergy Mississippi, respectively, related to the lump sum benefits paid out of the plan. Included in the 2015 net periodic pension cost above are settlement charges of $108 thousand and $2 thousand for Entergy Louisiana and Entergy Mississippi, respectively, related to the lump sum benefits paid out of the plan. Included in the 2014 net periodic pension cost above are settlement charges of $337 thousand and $16 thousand for Entergy Arkansas and Entergy Texas, respectively, related to the lump sum benefits paid out of the plan. The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2016 and 2015 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2016 $3,897 $2,134 $2,296 $514 $8,665 2015 $4,694 $2,550 $2,185 $468 $8,832 The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2016 and 2015 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2016 $3,439 $2,134 $1,961 $452 $8,333 2015 $4,495 $2,538 $1,802 $417 $8,460 The following amounts were recorded on the balance sheet as of December 31, 2016 and 2015 : 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas ( |
| Entergy Arkansas [Member] | |
| Retirement And Other Postretirement Benefits | RETIREMENT, OTHER POSTRETIREMENT BENEFITS, AND DEFINED CONTRIBUTION PLANS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Qualified Pension Plans Entergy has nine qualified pension plans covering substantially all employees. The “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Retirement Plan II for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan II for Bargaining Employees,” “Entergy Corporation Retirement Plan III,” “Entergy Corporation Retirement Plan IV for Non-Bargaining Employees,” and “Entergy Corporation Retirement Plan IV for Bargaining Employees” are non-contributory final average pay plans and provide pension benefits that are based on employees’ credited service and compensation during employment. Effective December 31, 2016, the Entergy Corporation Retirement Plan IV for Non-Bargaining Employees was merged with and into the Entergy Corporation Retirement Plan II for Non-Bargaining Employees. There is no loss of vesting or benefit options or reduction of accrued benefits to affected participants as a result of this plan merger. Non-bargaining employees whose most recent date of hire is after June 30, 2014 participate in the “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees.” Certain bargaining employees hired or rehired after June 30, 2014, or such later date provided for in their applicable collective bargaining agreements, participate in the “Entergy Corporation Cash Balance Plan for Bargaining Employees.” The Registrant Subsidiaries participate in these four plans: “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees,” and “Entergy Cash Balance Plan for Bargaining Employees.” The assets of the seven final average pay qualified pension plans are held in a master trust established by Entergy, and the assets of the two cash balance pension plans are held in a second master trust established by Entergy. Each pension plan has an undivided beneficial interest in each of the investment accounts in its respective master trust that is maintained by a trustee. Use of the master trusts permits the commingling of the trust assets of the pension plans of Entergy Corporation and its Registrant Subsidiaries for investment and administrative purposes. Although assets in the master trusts are commingled, the trustee maintains supporting records for the purpose of allocating the trust level equity in net earnings (loss) and the administrative expenses of the investment accounts in each trust to the various participating pension plans in that particular trust. The fair value of the trusts’ assets is determined by the trustee and certain investment managers. For each trust, the trustee calculates a daily earnings factor, including realized and unrealized gains or losses, collected and accrued income, and administrative expenses, and allocates earnings to each plan in the master trusts on a pro rata basis. Within each pension plan, the record of each Registrant Subsidiary’s beneficial interest in the plan assets is maintained by the plan’s actuary and is updated quarterly. Assets for each Registrant Subsidiary are increased for investment net income and contributions, and are decreased for benefit payments. A plan’s investment net income/loss (i.e. interest and dividends, realized and unrealized gains and losses and expenses) is allocated to the Registrant Subsidiaries participating in that plan based on the value of assets for each Registrant Subsidiary at the beginning of the quarter adjusted for contributions and benefit payments made during the quarter. Entergy Corporation and its subsidiaries fund pension plans in an amount not less than the minimum required contribution under the Employee Retirement Income Security Act of 1974, as amended, and the Internal Revenue Code of 1986, as amended. The assets of the plans include common and preferred stocks, fixed-income securities, interest in a money market fund, and insurance contracts. The Registrant Subsidiaries’ pension costs are recovered from customers as a component of cost of service in each of their respective jurisdictions. Components of Qualified Net Pension Cost and Other Amounts Recognized as a Regulatory Asset and/or Accumulated Other Comprehensive Income (AOCI) Entergy Corporation and its subsidiaries’ total 2016 , 2015 , and 2014 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, included the following components: 2016 2015 2014 (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $143,244 $175,046 $140,436 Interest cost on projected benefit obligation 261,613 302,777 290,076 Expected return on assets (389,465 ) (394,618 ) (361,462 ) Amortization of prior service cost 1,079 1,561 1,600 Recognized net loss 195,298 235,922 145,095 Curtailment loss 3,084 374 — Special termination benefit — 76 732 Net periodic pension costs $214,853 $321,138 $216,477 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $203,229 $50,762 $1,389,912 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost (1,079 ) (1,561 ) (1,600 ) Acceleration of prior service cost to curtailment (1,045 ) (374 ) — Amortization of net loss (195,298 ) (235,922 ) (145,095 ) Total $5,807 ($187,095 ) $1,243,217 Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax) $220,660 $134,043 $1,459,694 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year: Prior service cost $261 $1,079 $1,561 Net loss $227,720 $195,321 $237,013 The Registrant Subsidiaries’ total 2016 , 2015 , and 2014 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $20,724 $28,194 $6,250 $2,625 $5,664 $6,263 Interest cost on projected benefit obligation 52,219 59,478 15,245 7,256 14,228 11,966 Expected return on assets (79,087 ) (88,383 ) (23,923 ) (10,748 ) (24,248 ) (17,836 ) Recognized net loss 43,745 47,783 11,938 6,460 9,358 10,415 Net pension cost $37,601 $47,072 $9,510 $5,593 $5,002 $10,808 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $60,968 $46,742 $10,942 $5,463 $3,816 $20,805 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of net loss (43,745 ) (47,783 ) (11,938 ) (6,460 ) (9,358 ) (10,415 ) Total $17,223 ($1,041 ) ($996 ) ($997 ) ($5,542 ) $10,390 Total recognized as net periodic pension (income)/cost regulatory asset, and/or AOCI (before tax) $54,824 $46,031 $8,514 $4,596 ($540 ) $21,198 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $46,560 $49,417 $12,213 $6,632 $9,241 $11,857 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $26,646 $34,396 $7,929 $3,395 $6,582 $7,827 Interest cost on projected benefit obligation 61,885 69,465 18,007 8,432 17,414 13,970 Expected return on assets (80,102 ) (90,803 ) (24,420 ) (10,899 ) (24,887 ) (18,271 ) Recognized net loss 54,254 59,802 14,896 8,053 12,950 13,055 Net pension cost $62,683 $72,860 $16,412 $8,981 $12,059 $16,581 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $16,687 $16,618 $6,329 $1,853 ($4,488 ) $101 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of net loss (54,254 ) (59,802 ) (14,896 ) (8,053 ) (12,950 ) (13,055 ) Total ($37,567 ) ($43,184 ) ($8,567 ) ($6,200 ) ($17,438 ) ($12,954 ) Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax) $25,116 $29,676 $7,845 $2,781 ($5,379 ) $3,627 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $43,747 $47,809 $11,938 $6,460 $9,358 $10,414 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $20,090 $25,706 $6,094 $2,666 $5,142 $5,785 Interest cost on projected benefit obligation 59,537 66,984 17,273 8,164 17,746 13,561 Expected return on assets (73,218 ) (83,746 ) (22,794 ) (10,019 ) (23,723 ) (16,619 ) Amortization of prior service cost — — — — — 2 Recognized net loss 35,956 40,446 9,415 5,796 9,356 9,500 Net pension cost $42,365 $49,390 $9,988 $6,607 $8,521 $12,229 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net gain $300,907 $318,932 $88,199 $38,161 $65,363 $60,763 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost — — — — — (2 ) Amortization of net loss (35,956 ) (40,446 ) (9,415 ) (5,796 ) (9,356 ) (9,500 ) Total $264,951 $278,486 $78,784 $32,365 $56,007 $51,261 Total recognized as net periodic pension income, regulatory asset, and/or AOCI (before tax) $307,316 $327,876 $88,772 $38,972 $64,528 $63,490 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $54,254 $59,802 $14,896 $8,053 $12,950 $13,055 Qualified Pension Obligations, Plan Assets, Funded Status, Amounts Recognized in the Balance Sheet Qualified pension obligations, plan assets, funded status, amounts recognized in the Consolidated Balance Sheets for Entergy Corporation and its Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 2015 (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at January 1 $6,848,238 $7,230,542 Service cost 143,244 175,046 Interest cost 261,613 302,777 Curtailment 2,039 — Special termination benefit — 76 Actuarial (gain)/loss 209,360 (460,986 ) Employee contributions 23 524 Benefits paid (321,950 ) (399,741 ) Balance at December 31 $7,142,567 $6,848,238 Change in Plan Assets Fair value of assets at January 1 $4,707,433 $4,827,966 Actual return on plan assets 395,596 (117,130 ) Employer contributions 390,100 395,814 Employee contributions 23 524 Benefits paid (321,950 ) (399,741 ) Fair value of assets at December 31 $5,171,202 $4,707,433 Funded status ($1,971,365 ) ($2,140,805 ) Amount recognized in the balance sheet Non-current liabilities ($1,971,365 ) ($2,140,805 ) Amount recognized as a regulatory asset Net loss $2,326,349 $2,300,222 Amount recognized as AOCI (before tax) Prior service cost $659 $2,784 Net loss 619,276 637,472 $619,935 $640,256 Qualified pension obligations, plan assets, funded status, amounts recognized in the Balance Sheets for the Registrant Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at January 1 $1,400,511 $1,564,710 $408,604 $191,064 $383,627 $311,542 Service cost 20,724 28,194 6,250 2,625 5,664 6,263 Interest cost 52,219 59,478 15,245 7,256 14,228 11,966 Actuarial (gain)/loss 62,187 48,357 11,343 5,573 4,274 20,661 Benefits paid (81,331 ) (76,506 ) (22,241 ) (9,054 ) (21,427 ) (15,051 ) Balance at December 31 $1,454,310 $1,624,233 $419,201 $197,464 $386,366 $335,381 Change in Plan Assets Fair value of assets at January 1 $959,618 $1,071,234 $292,297 $129,975 $298,378 $212,006 Actual return on plan assets 80,306 89,998 24,325 10,858 24,705 17,692 Employer contributions 82,999 84,421 19,968 10,709 15,920 20,497 Benefits paid (81,331 ) (76,506 ) (22,241 ) (9,054 ) (21,427 ) (15,051 ) Fair value of assets at December 31 $1,041,592 $1,169,147 $314,349 $142,488 $317,576 $235,144 Funded status ($412,718 ) ($455,086 ) ($104,852 ) ($54,976 ) ($68,790 ) ($100,237 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($412,718 ) ($455,086 ) ($104,852 ) ($54,976 ) ($68,790 ) ($100,237 ) Amounts recognized as regulatory asset Net loss $701,774 $686,337 $189,409 $94,944 $153,544 $169,897 Amounts recognized as AOCI (before tax) Net loss $— $51,660 $— $— $— $— 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at January 1 $1,485,718 $1,666,535 $432,169 $202,555 $418,498 $334,312 Service cost 26,646 34,396 7,929 3,395 6,582 7,827 Interest cost 61,885 69,465 18,007 8,432 17,414 13,970 Actuarial (gain)/loss (87,617 ) (101,361 ) (25,492 ) (12,289 ) (36,862 ) (23,720 ) Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Balance at December 31 $1,400,511 $1,564,710 $408,604 $191,064 $383,627 $311,542 Change in Plan Assets Fair value of assets at January 1 $977,521 $1,113,359 $301,250 $133,344 $310,713 $217,621 Actual return on plan assets (24,201 ) (27,175 ) (7,401 ) (3,243 ) (7,487 ) (5,550 ) Employer contributions 92,419 89,375 22,457 10,903 17,157 20,782 Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Fair value of assets at December 31 $959,618 $1,071,234 $292,297 $129,975 $298,378 $212,006 Funded status ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized as regulatory asset Net loss $684,552 $687,305 $190,406 $95,941 $159,085 $159,508 Amounts recognized as AOCI (before tax) Net loss $— $51,733 $— $— $— $— Accumulated Pension Benefit Obligation The accumulated benefit obligation for Entergy’s qualified pension plans was $6.7 billion and $6.3 billion at December 31, 2016 and 2015 , respectively. The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2016 and 2015 was as follows: December 31, 2016 2015 (In Thousands) Entergy Arkansas $1,379,265 $1,309,903 Entergy Louisiana $1,513,884 $1,436,535 Entergy Mississippi $396,081 $379,775 Entergy New Orleans $186,247 $176,692 Entergy Texas $365,251 $359,687 System Energy $315,131 $286,917 Other Postretirement Benefits Entergy also currently offers retiree medical, dental, vision, and life insurance benefits (other postretirement benefits) for eligible retired employees. Employees who commenced employment before July 1, 2014 and who satisfy certain eligibility requirements (including retiring from Entergy after a certain age and/or years of service with Entergy and immediately commencing their Entergy pension benefit), may become eligible for other postretirement benefits. Entergy uses a December 31 measurement date for its postretirement benefit plans. Effective January 1, 1993, Entergy adopted an accounting standard requiring a change from a cash method to an accrual method of accounting for postretirement benefits other than pensions. Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, and Entergy Texas have received regulatory approval to recover accrued other postretirement benefit costs through rates. The LPSC ordered Entergy Louisiana to continue the use of the pay-as-you-go method for ratemaking purposes for postretirement benefits other than pensions. However, the LPSC retains the flexibility to examine individual companies’ accounting for other postretirement benefits to determine if special exceptions to this order are warranted. Pursuant to regulatory directives, Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy contribute the other postretirement benefit costs collected in rates into external trusts. System Energy is funding, on behalf of Entergy Operations, other postretirement benefits associated with Grand Gulf. Trust assets contributed by participating Registrant Subsidiaries are in master trusts, established by Entergy Corporation and maintained by a trustee. Each participating Registrant Subsidiary holds a beneficial interest in the trusts’ assets. The assets in the master trusts are commingled for investment and administrative purposes. Although assets are commingled, supporting records are maintained for the purpose of allocating the beneficial interest in net earnings/(losses) and the administrative expenses of the investment accounts to the various participating plans and participating Registrant Subsidiaries. Beneficial interest in an investment account’s net income/(loss) is comprised of interest and dividends, realized and unrealized gains and losses, and expenses. Beneficial interest from these investments is allocated to the plans and participating Registrant Subsidiary based on their portion of net assets in the pooled accounts. Components of Net Other Postretirement Benefit Cost and Other Amounts Recognized as a Regulatory Asset and/or AOCI Entergy Corporation’s and its subsidiaries’ total 2016 , 2015 , and 2014 other postretirement benefit costs, including amounts capitalized and amounts recognized as a regulatory asset and/or other comprehensive income, included the following components: 2016 2015 2014 (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $32,291 $45,305 $43,493 Interest cost on APBO 56,331 71,934 71,841 Expected return on assets (41,820 ) (45,375 ) (44,787 ) Amortization of prior service credit (45,490 ) (37,280 ) (31,590 ) Recognized net loss 18,214 31,573 11,143 Net other postretirement benefit cost $19,526 $66,157 $50,100 Other changes in plan assets and benefit obligations recognized as a regulatory asset and /or AOCI (before tax) Arising this period: Prior service credit for period ($20,353 ) ($48,192 ) ($35,864 ) Net loss/(gain) 49,805 (154,339 ) 287,313 Amounts reclassified from regulatory asset and /or AOCI to net periodic benefit cost in the current year: Amortization of prior service credit 45,490 37,280 31,590 Amortization of net loss (18,214 ) (31,573 ) (11,143 ) Total $56,728 ($196,824 ) $271,896 Total recognized as net periodic benefit income/(cost), regulatory asset, and/or AOCI (before tax) $76,254 ($130,667 ) $321,996 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic benefit cost in the following year Prior service credit ($41,425 ) ($45,485 ) ($37,280 ) Net loss $21,905 $18,214 $31,591 Total 2016 , 2015 , and 2014 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy Other postretirement costs: Service cost - benefits earned during the period $3,913 $7,476 $1,543 $622 $1,590 $1,337 Interest cost on APBO 9,297 13,041 2,835 1,791 4,154 2,117 Expected return on assets (17,855 ) — (5,517 ) (4,617 ) (9,575 ) (3,257 ) Amortization of prior credit (5,472 ) (7,787 ) (934 ) (745 ) (2,722 ) (1,570 ) Recognized net loss 4,256 2,926 893 146 2,148 1,149 Net other postretirement benefit (income)/cost ($5,861 ) $15,656 ($1,180 ) ($2,803 ) ($4,405 ) ($224 ) Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($1,007 ) ($4,647 ) ($6,219 ) $— $— $— Net (gain)/loss 3,331 (13,117 ) 8,715 5,717 13,378 4,997 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 5,472 7,787 934 745 2,722 1,570 Amortization of net loss (4,256 ) (2,926 ) (893 ) (146 ) (2,148 ) (1,149 ) Total $3,540 ($12,903 ) $2,537 $6,316 $13,952 $5,418 Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax) ($2,321 ) $2,753 $1,357 $3,513 $9,547 $5,194 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($5,110 ) ($7,739 ) ($1,824 ) ($745 ) ($2,316 ) ($1,513 ) Net loss $4,460 $1,859 $1,675 $418 $3,303 $1,560 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $6,957 $9,893 $2,028 $818 $2,000 $1,881 Interest cost on APBO 12,518 16,311 3,436 2,608 5,366 2,511 Expected return on assets (19,190 ) — (6,166 ) (4,804 ) (10,351 ) (3,644 ) Amortization of prior credit (2,441 ) (7,467 ) (916 ) (709 ) (2,723 ) (1,465 ) Recognized net loss 5,356 7,118 860 470 2,740 1,198 Net other postretirement benefit (income)/cost $3,200 $25,855 ($758 ) ($1,617 ) ($2,968 ) $481 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($18,035 ) ($1,361 ) $— $— $— ($644 ) Net (gain)/loss (11,978 ) (47,043 ) 774 (5,810 ) (4,907 ) 305 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 7,467 916 709 2,723 1,465 Amortization of net loss (5,356 ) (7,118 ) (860 ) (470 ) (2,740 ) (1,198 ) Total ($32,928 ) ($48,055 ) $830 ($5,571 ) ($4,924 ) ($72 ) Total recognized as net periodic other postretirement income, regulatory asset, and/or AOCI (before tax) ($29,728 ) ($22,200 ) $72 ($7,188 ) ($7,892 ) $409 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($5,472 ) ($7,783 ) ($933 ) ($745 ) ($2,722 ) ($1,570 ) Net loss $4,256 $2,926 $893 $146 $2,148 $1,149 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $5,957 $9,414 $1,900 $868 $2,378 $2,058 Interest cost on APBO 12,261 16,642 3,655 2,805 5,652 2,611 Expected return on assets (19,135 ) — (5,771 ) (4,475 ) (10,358 ) (3,727 ) Amortization of prior service credit (2,441 ) (5,614 ) (915 ) (709 ) (1,300 ) (824 ) Recognized net loss 1,267 2,723 149 56 801 443 Net other postretirement benefit cost ($2,091 ) $23,165 ($982 ) ($1,455 ) ($2,827 ) $561 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period $— ($12,845 ) $— $— ($8,536 ) ($3,845 ) Net loss 55,642 61,049 9,525 6,309 24,482 10,596 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 5,614 915 709 1,300 824 Amortization of net loss (1,267 ) (2,723 ) (149 ) (56 ) (801 ) (443 ) Total $56,816 $51,095 $10,291 $6,962 $16,445 $7,132 Total recognized as net periodic other postretirement cost, regulatory asset, and/or AOCI (before tax) $54,725 $74,260 $9,309 $5,507 $13,618 $7,693 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($2,441 ) ($7,467 ) ($916 ) ($709 ) ($2,723 ) ($1,465 ) Net loss $5,356 $7,118 $860 $470 $2,740 $1,198 Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheet Other postretirement benefit obligations, plan assets, funded status, and amounts not yet recognized and recognized in the Consolidated Balance Sheets of Entergy Corporation and its Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 2015 (In Thousands) Change in APBO Balance at January 1 $1,530,829 $1,739,557 Service cost 32,291 45,305 Interest cost 56,331 71,934 Plan amendments (20,353 ) (48,192 ) Plan participant contributions 27,686 29,685 Actuarial (gain)/loss 46,201 (208,017 ) Benefits paid (104,477 ) (102,618 ) Medicare Part D subsidy received 455 3,175 Balance at December 31 $1,568,963 $1,530,829 Change in Plan Assets Fair value of assets at January 1 $579,069 $597,627 Actual return on plan assets 38,216 (8,303 ) Employer contributions 56,166 62,678 Plan participant contributions 27,686 29,685 Benefits paid (104,477 ) (102,618 ) Fair value of assets at December 31 $596,660 $579,069 Funded status ($972,303 ) ($951,760 ) Amounts recognized in the balance sheet Current liabilities ($45,255 ) ($41,326 ) Non-current liabilities (927,048 ) (910,434 ) Total funded status ($972,303 ) ($951,760 ) Amounts recognized as a regulatory asset Prior service credit ($54,896 ) ($61,833 ) Net loss 222,540 191,782 $167,644 $129,949 Amounts recognized as AOCI (before tax) Prior service credit ($89,474 ) ($107,673 ) Net loss 172,575 171,742 $83,101 $64,069 Other postretirement benefit obligations, plan assets, funded status, and amounts not yet recognized and recognized in the Balance Sheets of the Registrant Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at January 1 $258,900 $356,253 $77,382 $51,951 $114,582 $57,645 Service cost 3,913 7,476 1,543 622 1,590 1,337 Interest cost 9,297 13,041 2,835 1,791 4,154 2,117 Plan amendments (1,007 ) (4,647 ) (6,219 ) — — — Plan participant contributions 6,330 6,273 1,721 1,213 1,927 1,390 Actuarial (gain)/loss 2,453 (13,117 ) 8,230 4,774 12,389 4,806 Benefits paid (21,178 ) (22,893 ) (7,031 ) (4,852 ) (6,977 ) (4,818 ) Medicare Part D subsidy received 79 114 24 16 35 21 Balance at December 31 $258,787 $342,500 $78,485 $55,515 $127,700 $62,498 Change in Plan Assets Fair value of assets at January 1 $243,206 $— $75,538 $69,881 $130,374 $44,917 Actual return on plan assets 16,977 — 5,032 3,674 8,586 3,066 Employer contributions 5,591 16,620 685 4,320 3,159 330 Plan participant contributions 6,330 6,273 1,721 1,213 1,927 1,390 Benefits paid (21,178 ) (22,893 ) (7,031 ) (4,852 ) (6,977 ) (4,818 ) Fair value of assets at December 31 $250,926 $— $75,945 $74,236 $137,069 $44,885 Funded status ($7,861 ) ($342,500 ) ($2,540 ) $18,721 $9,369 ($17,613 ) Amounts recognized in the balance sheet Current liabilities $— ($19,209 ) $— $— $— $— Non-current liabilities (7,861 ) (323,291 ) (2,540 ) 18,721 9,369 (17,613 ) Total funded status ($7,861 ) ($342,500 ) ($2,540 ) $18,721 $9,369 ($17,613 ) Amounts recognized in regulatory asset Prior service credit ($21,684 ) $— ($8,511 ) ($2,172 ) ($8,296 ) ($5,332 ) Net loss 76,388 — 26,416 12,029 50,036 23,405 $54,704 $— $17,905 $9,857 $41,740 $18,073 Amounts recognized in AOCI (before tax) Prior service credit $— ($27,735 ) $— $— $— $— Net loss — 54,700 — — — — $— $26,965 $— $— $— $— 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at January 1 $303,716 $394,946 $83,162 $63,779 $130,145 $60,754 Service cost 6,957 9,893 2,028 818 2,000 1,881 Interest cost 12,518 16,311 3,436 2,608 5,366 2,511 Plan amendments (18,035 ) (1,361 ) — — — (644 ) Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Actuarial (gain)/loss (34,217 ) (47,043 ) (6,407 ) (12,118 ) (17,052 ) (3,973 ) Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Medicare Part D subsidy received 619 825 206 137 306 118 Balance at December 31 $258,900 $356,253 $77,382 $51,951 $114,582 $57,645 Change in Plan Assets Fair value of assets at January 1 $244,191 $— $80,935 $71,004 $135,733 $48,293 Actual return on plan assets (3,049 ) — (1,015 ) (1,504 ) (1,794 ) (634 ) Employer contributions 14,722 17,318 661 3,654 2,618 260 Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Fair value of assets at December 31 $243,206 $— $75,538 $69,881 $130,374 $44,917 Funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in the balance sheet Current liabilities $— ($18,857 ) $— $— $— $— Non-current liabilities (15,694 ) (337,396 ) (1,844 ) 17,930 15,792 (12,728 ) Total funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in regulatory asset Prior service credit ($26,149 ) $— ($3,225 ) ($2,917 ) ($11,018 ) ($6,902 ) Net loss 77,313 — 18,594 6,458 38,806 19,557 $51,164 $— $15,369 $3,541 $27,788 $12,655 Amounts recognized in AOCI (before tax) Prior service credit $— ($30,874 ) $— $— $— $— Net loss — 70,743 — — — — $— $39,869 $— $— $— $— Non-Qualified Pension Plans Entergy also sponsors non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. Entergy recognized net periodic pension cost related to these plans of $24.9 million in 2016 , $22.8 million in 2015 , and $32.4 million in 2014 . In 2016 , 2015 , and 2014 Entergy recognized $8.1 million , $5.1 million , and $15.1 million , respectively in settlement charges related to the payment of lump sum benefits out of the plan that is included in the non-qualified pension plan cost above. The projected benefit obligation was $169.3 million and $157.3 million as of December 31, 2016 and 2015 , respectively. The accumulated benefit obligation was $151 million and $137.6 million as of December 31, 2016 and 2015 , respectively. Entergy’s non-qualified, non-current pension liability at December 31, 2016 and 2015 was $137.6 million and $136.1 million , respectively; and its current liability was $31.7 million and $21.2 million , respectively. The unamortized prior service cost and net loss are recognized in regulatory assets ( $59.8 million at December 31, 2016 and $58.8 million at December 31, 2015 ) and accumulated other comprehensive income before taxes ( $31.6 million at December 31, 2016 and $23.5 million at December 31, 2015 ). The following Registrant Subsidiaries participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. The net periodic pension cost for their employees for the non-qualified plans for 2016 , 2015 , and 2014 , was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2016 $1,819 $231 $236 $65 $504 2015 $446 $377 $235 $64 $595 2014 $754 $135 $190 $95 $491 Included in the 2016 net periodic pension cost above are settlement charges of $1.4 million and $1 thousand for Entergy Arkansas and Entergy Mississippi, respectively, related to the lump sum benefits paid out of the plan. Included in the 2015 net periodic pension cost above are settlement charges of $108 thousand and $2 thousand for Entergy Louisiana and Entergy Mississippi, respectively, related to the lump sum benefits paid out of the plan. Included in the 2014 net periodic pension cost above are settlement charges of $337 thousand and $16 thousand for Entergy Arkansas and Entergy Texas, respectively, related to the lump sum benefits paid out of the plan. The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2016 and 2015 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2016 $3,897 $2,134 $2,296 $514 $8,665 2015 $4,694 $2,550 $2,185 $468 $8,832 The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2016 and 2015 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2016 $3,439 $2,134 $1,961 $452 $8,333 2015 $4,495 $2,538 $1,802 $417 $8,460 The following amounts were recorded on the balance sheet as of December 31, 2016 and 2015 : 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas ( |
| Entergy Louisiana [Member] | |
| Retirement And Other Postretirement Benefits | RETIREMENT, OTHER POSTRETIREMENT BENEFITS, AND DEFINED CONTRIBUTION PLANS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Qualified Pension Plans Entergy has nine qualified pension plans covering substantially all employees. The “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Retirement Plan II for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan II for Bargaining Employees,” “Entergy Corporation Retirement Plan III,” “Entergy Corporation Retirement Plan IV for Non-Bargaining Employees,” and “Entergy Corporation Retirement Plan IV for Bargaining Employees” are non-contributory final average pay plans and provide pension benefits that are based on employees’ credited service and compensation during employment. Effective December 31, 2016, the Entergy Corporation Retirement Plan IV for Non-Bargaining Employees was merged with and into the Entergy Corporation Retirement Plan II for Non-Bargaining Employees. There is no loss of vesting or benefit options or reduction of accrued benefits to affected participants as a result of this plan merger. Non-bargaining employees whose most recent date of hire is after June 30, 2014 participate in the “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees.” Certain bargaining employees hired or rehired after June 30, 2014, or such later date provided for in their applicable collective bargaining agreements, participate in the “Entergy Corporation Cash Balance Plan for Bargaining Employees.” The Registrant Subsidiaries participate in these four plans: “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees,” and “Entergy Cash Balance Plan for Bargaining Employees.” The assets of the seven final average pay qualified pension plans are held in a master trust established by Entergy, and the assets of the two cash balance pension plans are held in a second master trust established by Entergy. Each pension plan has an undivided beneficial interest in each of the investment accounts in its respective master trust that is maintained by a trustee. Use of the master trusts permits the commingling of the trust assets of the pension plans of Entergy Corporation and its Registrant Subsidiaries for investment and administrative purposes. Although assets in the master trusts are commingled, the trustee maintains supporting records for the purpose of allocating the trust level equity in net earnings (loss) and the administrative expenses of the investment accounts in each trust to the various participating pension plans in that particular trust. The fair value of the trusts’ assets is determined by the trustee and certain investment managers. For each trust, the trustee calculates a daily earnings factor, including realized and unrealized gains or losses, collected and accrued income, and administrative expenses, and allocates earnings to each plan in the master trusts on a pro rata basis. Within each pension plan, the record of each Registrant Subsidiary’s beneficial interest in the plan assets is maintained by the plan’s actuary and is updated quarterly. Assets for each Registrant Subsidiary are increased for investment net income and contributions, and are decreased for benefit payments. A plan’s investment net income/loss (i.e. interest and dividends, realized and unrealized gains and losses and expenses) is allocated to the Registrant Subsidiaries participating in that plan based on the value of assets for each Registrant Subsidiary at the beginning of the quarter adjusted for contributions and benefit payments made during the quarter. Entergy Corporation and its subsidiaries fund pension plans in an amount not less than the minimum required contribution under the Employee Retirement Income Security Act of 1974, as amended, and the Internal Revenue Code of 1986, as amended. The assets of the plans include common and preferred stocks, fixed-income securities, interest in a money market fund, and insurance contracts. The Registrant Subsidiaries’ pension costs are recovered from customers as a component of cost of service in each of their respective jurisdictions. Components of Qualified Net Pension Cost and Other Amounts Recognized as a Regulatory Asset and/or Accumulated Other Comprehensive Income (AOCI) Entergy Corporation and its subsidiaries’ total 2016 , 2015 , and 2014 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, included the following components: 2016 2015 2014 (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $143,244 $175,046 $140,436 Interest cost on projected benefit obligation 261,613 302,777 290,076 Expected return on assets (389,465 ) (394,618 ) (361,462 ) Amortization of prior service cost 1,079 1,561 1,600 Recognized net loss 195,298 235,922 145,095 Curtailment loss 3,084 374 — Special termination benefit — 76 732 Net periodic pension costs $214,853 $321,138 $216,477 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $203,229 $50,762 $1,389,912 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost (1,079 ) (1,561 ) (1,600 ) Acceleration of prior service cost to curtailment (1,045 ) (374 ) — Amortization of net loss (195,298 ) (235,922 ) (145,095 ) Total $5,807 ($187,095 ) $1,243,217 Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax) $220,660 $134,043 $1,459,694 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year: Prior service cost $261 $1,079 $1,561 Net loss $227,720 $195,321 $237,013 The Registrant Subsidiaries’ total 2016 , 2015 , and 2014 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $20,724 $28,194 $6,250 $2,625 $5,664 $6,263 Interest cost on projected benefit obligation 52,219 59,478 15,245 7,256 14,228 11,966 Expected return on assets (79,087 ) (88,383 ) (23,923 ) (10,748 ) (24,248 ) (17,836 ) Recognized net loss 43,745 47,783 11,938 6,460 9,358 10,415 Net pension cost $37,601 $47,072 $9,510 $5,593 $5,002 $10,808 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $60,968 $46,742 $10,942 $5,463 $3,816 $20,805 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of net loss (43,745 ) (47,783 ) (11,938 ) (6,460 ) (9,358 ) (10,415 ) Total $17,223 ($1,041 ) ($996 ) ($997 ) ($5,542 ) $10,390 Total recognized as net periodic pension (income)/cost regulatory asset, and/or AOCI (before tax) $54,824 $46,031 $8,514 $4,596 ($540 ) $21,198 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $46,560 $49,417 $12,213 $6,632 $9,241 $11,857 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $26,646 $34,396 $7,929 $3,395 $6,582 $7,827 Interest cost on projected benefit obligation 61,885 69,465 18,007 8,432 17,414 13,970 Expected return on assets (80,102 ) (90,803 ) (24,420 ) (10,899 ) (24,887 ) (18,271 ) Recognized net loss 54,254 59,802 14,896 8,053 12,950 13,055 Net pension cost $62,683 $72,860 $16,412 $8,981 $12,059 $16,581 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $16,687 $16,618 $6,329 $1,853 ($4,488 ) $101 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of net loss (54,254 ) (59,802 ) (14,896 ) (8,053 ) (12,950 ) (13,055 ) Total ($37,567 ) ($43,184 ) ($8,567 ) ($6,200 ) ($17,438 ) ($12,954 ) Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax) $25,116 $29,676 $7,845 $2,781 ($5,379 ) $3,627 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $43,747 $47,809 $11,938 $6,460 $9,358 $10,414 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $20,090 $25,706 $6,094 $2,666 $5,142 $5,785 Interest cost on projected benefit obligation 59,537 66,984 17,273 8,164 17,746 13,561 Expected return on assets (73,218 ) (83,746 ) (22,794 ) (10,019 ) (23,723 ) (16,619 ) Amortization of prior service cost — — — — — 2 Recognized net loss 35,956 40,446 9,415 5,796 9,356 9,500 Net pension cost $42,365 $49,390 $9,988 $6,607 $8,521 $12,229 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net gain $300,907 $318,932 $88,199 $38,161 $65,363 $60,763 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost — — — — — (2 ) Amortization of net loss (35,956 ) (40,446 ) (9,415 ) (5,796 ) (9,356 ) (9,500 ) Total $264,951 $278,486 $78,784 $32,365 $56,007 $51,261 Total recognized as net periodic pension income, regulatory asset, and/or AOCI (before tax) $307,316 $327,876 $88,772 $38,972 $64,528 $63,490 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $54,254 $59,802 $14,896 $8,053 $12,950 $13,055 Qualified Pension Obligations, Plan Assets, Funded Status, Amounts Recognized in the Balance Sheet Qualified pension obligations, plan assets, funded status, amounts recognized in the Consolidated Balance Sheets for Entergy Corporation and its Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 2015 (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at January 1 $6,848,238 $7,230,542 Service cost 143,244 175,046 Interest cost 261,613 302,777 Curtailment 2,039 — Special termination benefit — 76 Actuarial (gain)/loss 209,360 (460,986 ) Employee contributions 23 524 Benefits paid (321,950 ) (399,741 ) Balance at December 31 $7,142,567 $6,848,238 Change in Plan Assets Fair value of assets at January 1 $4,707,433 $4,827,966 Actual return on plan assets 395,596 (117,130 ) Employer contributions 390,100 395,814 Employee contributions 23 524 Benefits paid (321,950 ) (399,741 ) Fair value of assets at December 31 $5,171,202 $4,707,433 Funded status ($1,971,365 ) ($2,140,805 ) Amount recognized in the balance sheet Non-current liabilities ($1,971,365 ) ($2,140,805 ) Amount recognized as a regulatory asset Net loss $2,326,349 $2,300,222 Amount recognized as AOCI (before tax) Prior service cost $659 $2,784 Net loss 619,276 637,472 $619,935 $640,256 Qualified pension obligations, plan assets, funded status, amounts recognized in the Balance Sheets for the Registrant Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at January 1 $1,400,511 $1,564,710 $408,604 $191,064 $383,627 $311,542 Service cost 20,724 28,194 6,250 2,625 5,664 6,263 Interest cost 52,219 59,478 15,245 7,256 14,228 11,966 Actuarial (gain)/loss 62,187 48,357 11,343 5,573 4,274 20,661 Benefits paid (81,331 ) (76,506 ) (22,241 ) (9,054 ) (21,427 ) (15,051 ) Balance at December 31 $1,454,310 $1,624,233 $419,201 $197,464 $386,366 $335,381 Change in Plan Assets Fair value of assets at January 1 $959,618 $1,071,234 $292,297 $129,975 $298,378 $212,006 Actual return on plan assets 80,306 89,998 24,325 10,858 24,705 17,692 Employer contributions 82,999 84,421 19,968 10,709 15,920 20,497 Benefits paid (81,331 ) (76,506 ) (22,241 ) (9,054 ) (21,427 ) (15,051 ) Fair value of assets at December 31 $1,041,592 $1,169,147 $314,349 $142,488 $317,576 $235,144 Funded status ($412,718 ) ($455,086 ) ($104,852 ) ($54,976 ) ($68,790 ) ($100,237 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($412,718 ) ($455,086 ) ($104,852 ) ($54,976 ) ($68,790 ) ($100,237 ) Amounts recognized as regulatory asset Net loss $701,774 $686,337 $189,409 $94,944 $153,544 $169,897 Amounts recognized as AOCI (before tax) Net loss $— $51,660 $— $— $— $— 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at January 1 $1,485,718 $1,666,535 $432,169 $202,555 $418,498 $334,312 Service cost 26,646 34,396 7,929 3,395 6,582 7,827 Interest cost 61,885 69,465 18,007 8,432 17,414 13,970 Actuarial (gain)/loss (87,617 ) (101,361 ) (25,492 ) (12,289 ) (36,862 ) (23,720 ) Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Balance at December 31 $1,400,511 $1,564,710 $408,604 $191,064 $383,627 $311,542 Change in Plan Assets Fair value of assets at January 1 $977,521 $1,113,359 $301,250 $133,344 $310,713 $217,621 Actual return on plan assets (24,201 ) (27,175 ) (7,401 ) (3,243 ) (7,487 ) (5,550 ) Employer contributions 92,419 89,375 22,457 10,903 17,157 20,782 Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Fair value of assets at December 31 $959,618 $1,071,234 $292,297 $129,975 $298,378 $212,006 Funded status ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized as regulatory asset Net loss $684,552 $687,305 $190,406 $95,941 $159,085 $159,508 Amounts recognized as AOCI (before tax) Net loss $— $51,733 $— $— $— $— Accumulated Pension Benefit Obligation The accumulated benefit obligation for Entergy’s qualified pension plans was $6.7 billion and $6.3 billion at December 31, 2016 and 2015 , respectively. The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2016 and 2015 was as follows: December 31, 2016 2015 (In Thousands) Entergy Arkansas $1,379,265 $1,309,903 Entergy Louisiana $1,513,884 $1,436,535 Entergy Mississippi $396,081 $379,775 Entergy New Orleans $186,247 $176,692 Entergy Texas $365,251 $359,687 System Energy $315,131 $286,917 Other Postretirement Benefits Entergy also currently offers retiree medical, dental, vision, and life insurance benefits (other postretirement benefits) for eligible retired employees. Employees who commenced employment before July 1, 2014 and who satisfy certain eligibility requirements (including retiring from Entergy after a certain age and/or years of service with Entergy and immediately commencing their Entergy pension benefit), may become eligible for other postretirement benefits. Entergy uses a December 31 measurement date for its postretirement benefit plans. Effective January 1, 1993, Entergy adopted an accounting standard requiring a change from a cash method to an accrual method of accounting for postretirement benefits other than pensions. Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, and Entergy Texas have received regulatory approval to recover accrued other postretirement benefit costs through rates. The LPSC ordered Entergy Louisiana to continue the use of the pay-as-you-go method for ratemaking purposes for postretirement benefits other than pensions. However, the LPSC retains the flexibility to examine individual companies’ accounting for other postretirement benefits to determine if special exceptions to this order are warranted. Pursuant to regulatory directives, Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy contribute the other postretirement benefit costs collected in rates into external trusts. System Energy is funding, on behalf of Entergy Operations, other postretirement benefits associated with Grand Gulf. Trust assets contributed by participating Registrant Subsidiaries are in master trusts, established by Entergy Corporation and maintained by a trustee. Each participating Registrant Subsidiary holds a beneficial interest in the trusts’ assets. The assets in the master trusts are commingled for investment and administrative purposes. Although assets are commingled, supporting records are maintained for the purpose of allocating the beneficial interest in net earnings/(losses) and the administrative expenses of the investment accounts to the various participating plans and participating Registrant Subsidiaries. Beneficial interest in an investment account’s net income/(loss) is comprised of interest and dividends, realized and unrealized gains and losses, and expenses. Beneficial interest from these investments is allocated to the plans and participating Registrant Subsidiary based on their portion of net assets in the pooled accounts. Components of Net Other Postretirement Benefit Cost and Other Amounts Recognized as a Regulatory Asset and/or AOCI Entergy Corporation’s and its subsidiaries’ total 2016 , 2015 , and 2014 other postretirement benefit costs, including amounts capitalized and amounts recognized as a regulatory asset and/or other comprehensive income, included the following components: 2016 2015 2014 (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $32,291 $45,305 $43,493 Interest cost on APBO 56,331 71,934 71,841 Expected return on assets (41,820 ) (45,375 ) (44,787 ) Amortization of prior service credit (45,490 ) (37,280 ) (31,590 ) Recognized net loss 18,214 31,573 11,143 Net other postretirement benefit cost $19,526 $66,157 $50,100 Other changes in plan assets and benefit obligations recognized as a regulatory asset and /or AOCI (before tax) Arising this period: Prior service credit for period ($20,353 ) ($48,192 ) ($35,864 ) Net loss/(gain) 49,805 (154,339 ) 287,313 Amounts reclassified from regulatory asset and /or AOCI to net periodic benefit cost in the current year: Amortization of prior service credit 45,490 37,280 31,590 Amortization of net loss (18,214 ) (31,573 ) (11,143 ) Total $56,728 ($196,824 ) $271,896 Total recognized as net periodic benefit income/(cost), regulatory asset, and/or AOCI (before tax) $76,254 ($130,667 ) $321,996 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic benefit cost in the following year Prior service credit ($41,425 ) ($45,485 ) ($37,280 ) Net loss $21,905 $18,214 $31,591 Total 2016 , 2015 , and 2014 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy Other postretirement costs: Service cost - benefits earned during the period $3,913 $7,476 $1,543 $622 $1,590 $1,337 Interest cost on APBO 9,297 13,041 2,835 1,791 4,154 2,117 Expected return on assets (17,855 ) — (5,517 ) (4,617 ) (9,575 ) (3,257 ) Amortization of prior credit (5,472 ) (7,787 ) (934 ) (745 ) (2,722 ) (1,570 ) Recognized net loss 4,256 2,926 893 146 2,148 1,149 Net other postretirement benefit (income)/cost ($5,861 ) $15,656 ($1,180 ) ($2,803 ) ($4,405 ) ($224 ) Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($1,007 ) ($4,647 ) ($6,219 ) $— $— $— Net (gain)/loss 3,331 (13,117 ) 8,715 5,717 13,378 4,997 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 5,472 7,787 934 745 2,722 1,570 Amortization of net loss (4,256 ) (2,926 ) (893 ) (146 ) (2,148 ) (1,149 ) Total $3,540 ($12,903 ) $2,537 $6,316 $13,952 $5,418 Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax) ($2,321 ) $2,753 $1,357 $3,513 $9,547 $5,194 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($5,110 ) ($7,739 ) ($1,824 ) ($745 ) ($2,316 ) ($1,513 ) Net loss $4,460 $1,859 $1,675 $418 $3,303 $1,560 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $6,957 $9,893 $2,028 $818 $2,000 $1,881 Interest cost on APBO 12,518 16,311 3,436 2,608 5,366 2,511 Expected return on assets (19,190 ) — (6,166 ) (4,804 ) (10,351 ) (3,644 ) Amortization of prior credit (2,441 ) (7,467 ) (916 ) (709 ) (2,723 ) (1,465 ) Recognized net loss 5,356 7,118 860 470 2,740 1,198 Net other postretirement benefit (income)/cost $3,200 $25,855 ($758 ) ($1,617 ) ($2,968 ) $481 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($18,035 ) ($1,361 ) $— $— $— ($644 ) Net (gain)/loss (11,978 ) (47,043 ) 774 (5,810 ) (4,907 ) 305 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 7,467 916 709 2,723 1,465 Amortization of net loss (5,356 ) (7,118 ) (860 ) (470 ) (2,740 ) (1,198 ) Total ($32,928 ) ($48,055 ) $830 ($5,571 ) ($4,924 ) ($72 ) Total recognized as net periodic other postretirement income, regulatory asset, and/or AOCI (before tax) ($29,728 ) ($22,200 ) $72 ($7,188 ) ($7,892 ) $409 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($5,472 ) ($7,783 ) ($933 ) ($745 ) ($2,722 ) ($1,570 ) Net loss $4,256 $2,926 $893 $146 $2,148 $1,149 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $5,957 $9,414 $1,900 $868 $2,378 $2,058 Interest cost on APBO 12,261 16,642 3,655 2,805 5,652 2,611 Expected return on assets (19,135 ) — (5,771 ) (4,475 ) (10,358 ) (3,727 ) Amortization of prior service credit (2,441 ) (5,614 ) (915 ) (709 ) (1,300 ) (824 ) Recognized net loss 1,267 2,723 149 56 801 443 Net other postretirement benefit cost ($2,091 ) $23,165 ($982 ) ($1,455 ) ($2,827 ) $561 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period $— ($12,845 ) $— $— ($8,536 ) ($3,845 ) Net loss 55,642 61,049 9,525 6,309 24,482 10,596 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 5,614 915 709 1,300 824 Amortization of net loss (1,267 ) (2,723 ) (149 ) (56 ) (801 ) (443 ) Total $56,816 $51,095 $10,291 $6,962 $16,445 $7,132 Total recognized as net periodic other postretirement cost, regulatory asset, and/or AOCI (before tax) $54,725 $74,260 $9,309 $5,507 $13,618 $7,693 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($2,441 ) ($7,467 ) ($916 ) ($709 ) ($2,723 ) ($1,465 ) Net loss $5,356 $7,118 $860 $470 $2,740 $1,198 Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheet Other postretirement benefit obligations, plan assets, funded status, and amounts not yet recognized and recognized in the Consolidated Balance Sheets of Entergy Corporation and its Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 2015 (In Thousands) Change in APBO Balance at January 1 $1,530,829 $1,739,557 Service cost 32,291 45,305 Interest cost 56,331 71,934 Plan amendments (20,353 ) (48,192 ) Plan participant contributions 27,686 29,685 Actuarial (gain)/loss 46,201 (208,017 ) Benefits paid (104,477 ) (102,618 ) Medicare Part D subsidy received 455 3,175 Balance at December 31 $1,568,963 $1,530,829 Change in Plan Assets Fair value of assets at January 1 $579,069 $597,627 Actual return on plan assets 38,216 (8,303 ) Employer contributions 56,166 62,678 Plan participant contributions 27,686 29,685 Benefits paid (104,477 ) (102,618 ) Fair value of assets at December 31 $596,660 $579,069 Funded status ($972,303 ) ($951,760 ) Amounts recognized in the balance sheet Current liabilities ($45,255 ) ($41,326 ) Non-current liabilities (927,048 ) (910,434 ) Total funded status ($972,303 ) ($951,760 ) Amounts recognized as a regulatory asset Prior service credit ($54,896 ) ($61,833 ) Net loss 222,540 191,782 $167,644 $129,949 Amounts recognized as AOCI (before tax) Prior service credit ($89,474 ) ($107,673 ) Net loss 172,575 171,742 $83,101 $64,069 Other postretirement benefit obligations, plan assets, funded status, and amounts not yet recognized and recognized in the Balance Sheets of the Registrant Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at January 1 $258,900 $356,253 $77,382 $51,951 $114,582 $57,645 Service cost 3,913 7,476 1,543 622 1,590 1,337 Interest cost 9,297 13,041 2,835 1,791 4,154 2,117 Plan amendments (1,007 ) (4,647 ) (6,219 ) — — — Plan participant contributions 6,330 6,273 1,721 1,213 1,927 1,390 Actuarial (gain)/loss 2,453 (13,117 ) 8,230 4,774 12,389 4,806 Benefits paid (21,178 ) (22,893 ) (7,031 ) (4,852 ) (6,977 ) (4,818 ) Medicare Part D subsidy received 79 114 24 16 35 21 Balance at December 31 $258,787 $342,500 $78,485 $55,515 $127,700 $62,498 Change in Plan Assets Fair value of assets at January 1 $243,206 $— $75,538 $69,881 $130,374 $44,917 Actual return on plan assets 16,977 — 5,032 3,674 8,586 3,066 Employer contributions 5,591 16,620 685 4,320 3,159 330 Plan participant contributions 6,330 6,273 1,721 1,213 1,927 1,390 Benefits paid (21,178 ) (22,893 ) (7,031 ) (4,852 ) (6,977 ) (4,818 ) Fair value of assets at December 31 $250,926 $— $75,945 $74,236 $137,069 $44,885 Funded status ($7,861 ) ($342,500 ) ($2,540 ) $18,721 $9,369 ($17,613 ) Amounts recognized in the balance sheet Current liabilities $— ($19,209 ) $— $— $— $— Non-current liabilities (7,861 ) (323,291 ) (2,540 ) 18,721 9,369 (17,613 ) Total funded status ($7,861 ) ($342,500 ) ($2,540 ) $18,721 $9,369 ($17,613 ) Amounts recognized in regulatory asset Prior service credit ($21,684 ) $— ($8,511 ) ($2,172 ) ($8,296 ) ($5,332 ) Net loss 76,388 — 26,416 12,029 50,036 23,405 $54,704 $— $17,905 $9,857 $41,740 $18,073 Amounts recognized in AOCI (before tax) Prior service credit $— ($27,735 ) $— $— $— $— Net loss — 54,700 — — — — $— $26,965 $— $— $— $— 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at January 1 $303,716 $394,946 $83,162 $63,779 $130,145 $60,754 Service cost 6,957 9,893 2,028 818 2,000 1,881 Interest cost 12,518 16,311 3,436 2,608 5,366 2,511 Plan amendments (18,035 ) (1,361 ) — — — (644 ) Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Actuarial (gain)/loss (34,217 ) (47,043 ) (6,407 ) (12,118 ) (17,052 ) (3,973 ) Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Medicare Part D subsidy received 619 825 206 137 306 118 Balance at December 31 $258,900 $356,253 $77,382 $51,951 $114,582 $57,645 Change in Plan Assets Fair value of assets at January 1 $244,191 $— $80,935 $71,004 $135,733 $48,293 Actual return on plan assets (3,049 ) — (1,015 ) (1,504 ) (1,794 ) (634 ) Employer contributions 14,722 17,318 661 3,654 2,618 260 Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Fair value of assets at December 31 $243,206 $— $75,538 $69,881 $130,374 $44,917 Funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in the balance sheet Current liabilities $— ($18,857 ) $— $— $— $— Non-current liabilities (15,694 ) (337,396 ) (1,844 ) 17,930 15,792 (12,728 ) Total funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in regulatory asset Prior service credit ($26,149 ) $— ($3,225 ) ($2,917 ) ($11,018 ) ($6,902 ) Net loss 77,313 — 18,594 6,458 38,806 19,557 $51,164 $— $15,369 $3,541 $27,788 $12,655 Amounts recognized in AOCI (before tax) Prior service credit $— ($30,874 ) $— $— $— $— Net loss — 70,743 — — — — $— $39,869 $— $— $— $— Non-Qualified Pension Plans Entergy also sponsors non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. Entergy recognized net periodic pension cost related to these plans of $24.9 million in 2016 , $22.8 million in 2015 , and $32.4 million in 2014 . In 2016 , 2015 , and 2014 Entergy recognized $8.1 million , $5.1 million , and $15.1 million , respectively in settlement charges related to the payment of lump sum benefits out of the plan that is included in the non-qualified pension plan cost above. The projected benefit obligation was $169.3 million and $157.3 million as of December 31, 2016 and 2015 , respectively. The accumulated benefit obligation was $151 million and $137.6 million as of December 31, 2016 and 2015 , respectively. Entergy’s non-qualified, non-current pension liability at December 31, 2016 and 2015 was $137.6 million and $136.1 million , respectively; and its current liability was $31.7 million and $21.2 million , respectively. The unamortized prior service cost and net loss are recognized in regulatory assets ( $59.8 million at December 31, 2016 and $58.8 million at December 31, 2015 ) and accumulated other comprehensive income before taxes ( $31.6 million at December 31, 2016 and $23.5 million at December 31, 2015 ). The following Registrant Subsidiaries participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. The net periodic pension cost for their employees for the non-qualified plans for 2016 , 2015 , and 2014 , was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2016 $1,819 $231 $236 $65 $504 2015 $446 $377 $235 $64 $595 2014 $754 $135 $190 $95 $491 Included in the 2016 net periodic pension cost above are settlement charges of $1.4 million and $1 thousand for Entergy Arkansas and Entergy Mississippi, respectively, related to the lump sum benefits paid out of the plan. Included in the 2015 net periodic pension cost above are settlement charges of $108 thousand and $2 thousand for Entergy Louisiana and Entergy Mississippi, respectively, related to the lump sum benefits paid out of the plan. Included in the 2014 net periodic pension cost above are settlement charges of $337 thousand and $16 thousand for Entergy Arkansas and Entergy Texas, respectively, related to the lump sum benefits paid out of the plan. The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2016 and 2015 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2016 $3,897 $2,134 $2,296 $514 $8,665 2015 $4,694 $2,550 $2,185 $468 $8,832 The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2016 and 2015 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2016 $3,439 $2,134 $1,961 $452 $8,333 2015 $4,495 $2,538 $1,802 $417 $8,460 The following amounts were recorded on the balance sheet as of December 31, 2016 and 2015 : 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas ( |
| Entergy Mississippi [Member] | |
| Retirement And Other Postretirement Benefits | RETIREMENT, OTHER POSTRETIREMENT BENEFITS, AND DEFINED CONTRIBUTION PLANS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Qualified Pension Plans Entergy has nine qualified pension plans covering substantially all employees. The “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Retirement Plan II for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan II for Bargaining Employees,” “Entergy Corporation Retirement Plan III,” “Entergy Corporation Retirement Plan IV for Non-Bargaining Employees,” and “Entergy Corporation Retirement Plan IV for Bargaining Employees” are non-contributory final average pay plans and provide pension benefits that are based on employees’ credited service and compensation during employment. Effective December 31, 2016, the Entergy Corporation Retirement Plan IV for Non-Bargaining Employees was merged with and into the Entergy Corporation Retirement Plan II for Non-Bargaining Employees. There is no loss of vesting or benefit options or reduction of accrued benefits to affected participants as a result of this plan merger. Non-bargaining employees whose most recent date of hire is after June 30, 2014 participate in the “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees.” Certain bargaining employees hired or rehired after June 30, 2014, or such later date provided for in their applicable collective bargaining agreements, participate in the “Entergy Corporation Cash Balance Plan for Bargaining Employees.” The Registrant Subsidiaries participate in these four plans: “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees,” and “Entergy Cash Balance Plan for Bargaining Employees.” The assets of the seven final average pay qualified pension plans are held in a master trust established by Entergy, and the assets of the two cash balance pension plans are held in a second master trust established by Entergy. Each pension plan has an undivided beneficial interest in each of the investment accounts in its respective master trust that is maintained by a trustee. Use of the master trusts permits the commingling of the trust assets of the pension plans of Entergy Corporation and its Registrant Subsidiaries for investment and administrative purposes. Although assets in the master trusts are commingled, the trustee maintains supporting records for the purpose of allocating the trust level equity in net earnings (loss) and the administrative expenses of the investment accounts in each trust to the various participating pension plans in that particular trust. The fair value of the trusts’ assets is determined by the trustee and certain investment managers. For each trust, the trustee calculates a daily earnings factor, including realized and unrealized gains or losses, collected and accrued income, and administrative expenses, and allocates earnings to each plan in the master trusts on a pro rata basis. Within each pension plan, the record of each Registrant Subsidiary’s beneficial interest in the plan assets is maintained by the plan’s actuary and is updated quarterly. Assets for each Registrant Subsidiary are increased for investment net income and contributions, and are decreased for benefit payments. A plan’s investment net income/loss (i.e. interest and dividends, realized and unrealized gains and losses and expenses) is allocated to the Registrant Subsidiaries participating in that plan based on the value of assets for each Registrant Subsidiary at the beginning of the quarter adjusted for contributions and benefit payments made during the quarter. Entergy Corporation and its subsidiaries fund pension plans in an amount not less than the minimum required contribution under the Employee Retirement Income Security Act of 1974, as amended, and the Internal Revenue Code of 1986, as amended. The assets of the plans include common and preferred stocks, fixed-income securities, interest in a money market fund, and insurance contracts. The Registrant Subsidiaries’ pension costs are recovered from customers as a component of cost of service in each of their respective jurisdictions. Components of Qualified Net Pension Cost and Other Amounts Recognized as a Regulatory Asset and/or Accumulated Other Comprehensive Income (AOCI) Entergy Corporation and its subsidiaries’ total 2016 , 2015 , and 2014 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, included the following components: 2016 2015 2014 (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $143,244 $175,046 $140,436 Interest cost on projected benefit obligation 261,613 302,777 290,076 Expected return on assets (389,465 ) (394,618 ) (361,462 ) Amortization of prior service cost 1,079 1,561 1,600 Recognized net loss 195,298 235,922 145,095 Curtailment loss 3,084 374 — Special termination benefit — 76 732 Net periodic pension costs $214,853 $321,138 $216,477 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $203,229 $50,762 $1,389,912 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost (1,079 ) (1,561 ) (1,600 ) Acceleration of prior service cost to curtailment (1,045 ) (374 ) — Amortization of net loss (195,298 ) (235,922 ) (145,095 ) Total $5,807 ($187,095 ) $1,243,217 Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax) $220,660 $134,043 $1,459,694 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year: Prior service cost $261 $1,079 $1,561 Net loss $227,720 $195,321 $237,013 The Registrant Subsidiaries’ total 2016 , 2015 , and 2014 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $20,724 $28,194 $6,250 $2,625 $5,664 $6,263 Interest cost on projected benefit obligation 52,219 59,478 15,245 7,256 14,228 11,966 Expected return on assets (79,087 ) (88,383 ) (23,923 ) (10,748 ) (24,248 ) (17,836 ) Recognized net loss 43,745 47,783 11,938 6,460 9,358 10,415 Net pension cost $37,601 $47,072 $9,510 $5,593 $5,002 $10,808 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $60,968 $46,742 $10,942 $5,463 $3,816 $20,805 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of net loss (43,745 ) (47,783 ) (11,938 ) (6,460 ) (9,358 ) (10,415 ) Total $17,223 ($1,041 ) ($996 ) ($997 ) ($5,542 ) $10,390 Total recognized as net periodic pension (income)/cost regulatory asset, and/or AOCI (before tax) $54,824 $46,031 $8,514 $4,596 ($540 ) $21,198 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $46,560 $49,417 $12,213 $6,632 $9,241 $11,857 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $26,646 $34,396 $7,929 $3,395 $6,582 $7,827 Interest cost on projected benefit obligation 61,885 69,465 18,007 8,432 17,414 13,970 Expected return on assets (80,102 ) (90,803 ) (24,420 ) (10,899 ) (24,887 ) (18,271 ) Recognized net loss 54,254 59,802 14,896 8,053 12,950 13,055 Net pension cost $62,683 $72,860 $16,412 $8,981 $12,059 $16,581 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $16,687 $16,618 $6,329 $1,853 ($4,488 ) $101 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of net loss (54,254 ) (59,802 ) (14,896 ) (8,053 ) (12,950 ) (13,055 ) Total ($37,567 ) ($43,184 ) ($8,567 ) ($6,200 ) ($17,438 ) ($12,954 ) Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax) $25,116 $29,676 $7,845 $2,781 ($5,379 ) $3,627 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $43,747 $47,809 $11,938 $6,460 $9,358 $10,414 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $20,090 $25,706 $6,094 $2,666 $5,142 $5,785 Interest cost on projected benefit obligation 59,537 66,984 17,273 8,164 17,746 13,561 Expected return on assets (73,218 ) (83,746 ) (22,794 ) (10,019 ) (23,723 ) (16,619 ) Amortization of prior service cost — — — — — 2 Recognized net loss 35,956 40,446 9,415 5,796 9,356 9,500 Net pension cost $42,365 $49,390 $9,988 $6,607 $8,521 $12,229 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net gain $300,907 $318,932 $88,199 $38,161 $65,363 $60,763 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost — — — — — (2 ) Amortization of net loss (35,956 ) (40,446 ) (9,415 ) (5,796 ) (9,356 ) (9,500 ) Total $264,951 $278,486 $78,784 $32,365 $56,007 $51,261 Total recognized as net periodic pension income, regulatory asset, and/or AOCI (before tax) $307,316 $327,876 $88,772 $38,972 $64,528 $63,490 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $54,254 $59,802 $14,896 $8,053 $12,950 $13,055 Qualified Pension Obligations, Plan Assets, Funded Status, Amounts Recognized in the Balance Sheet Qualified pension obligations, plan assets, funded status, amounts recognized in the Consolidated Balance Sheets for Entergy Corporation and its Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 2015 (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at January 1 $6,848,238 $7,230,542 Service cost 143,244 175,046 Interest cost 261,613 302,777 Curtailment 2,039 — Special termination benefit — 76 Actuarial (gain)/loss 209,360 (460,986 ) Employee contributions 23 524 Benefits paid (321,950 ) (399,741 ) Balance at December 31 $7,142,567 $6,848,238 Change in Plan Assets Fair value of assets at January 1 $4,707,433 $4,827,966 Actual return on plan assets 395,596 (117,130 ) Employer contributions 390,100 395,814 Employee contributions 23 524 Benefits paid (321,950 ) (399,741 ) Fair value of assets at December 31 $5,171,202 $4,707,433 Funded status ($1,971,365 ) ($2,140,805 ) Amount recognized in the balance sheet Non-current liabilities ($1,971,365 ) ($2,140,805 ) Amount recognized as a regulatory asset Net loss $2,326,349 $2,300,222 Amount recognized as AOCI (before tax) Prior service cost $659 $2,784 Net loss 619,276 637,472 $619,935 $640,256 Qualified pension obligations, plan assets, funded status, amounts recognized in the Balance Sheets for the Registrant Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at January 1 $1,400,511 $1,564,710 $408,604 $191,064 $383,627 $311,542 Service cost 20,724 28,194 6,250 2,625 5,664 6,263 Interest cost 52,219 59,478 15,245 7,256 14,228 11,966 Actuarial (gain)/loss 62,187 48,357 11,343 5,573 4,274 20,661 Benefits paid (81,331 ) (76,506 ) (22,241 ) (9,054 ) (21,427 ) (15,051 ) Balance at December 31 $1,454,310 $1,624,233 $419,201 $197,464 $386,366 $335,381 Change in Plan Assets Fair value of assets at January 1 $959,618 $1,071,234 $292,297 $129,975 $298,378 $212,006 Actual return on plan assets 80,306 89,998 24,325 10,858 24,705 17,692 Employer contributions 82,999 84,421 19,968 10,709 15,920 20,497 Benefits paid (81,331 ) (76,506 ) (22,241 ) (9,054 ) (21,427 ) (15,051 ) Fair value of assets at December 31 $1,041,592 $1,169,147 $314,349 $142,488 $317,576 $235,144 Funded status ($412,718 ) ($455,086 ) ($104,852 ) ($54,976 ) ($68,790 ) ($100,237 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($412,718 ) ($455,086 ) ($104,852 ) ($54,976 ) ($68,790 ) ($100,237 ) Amounts recognized as regulatory asset Net loss $701,774 $686,337 $189,409 $94,944 $153,544 $169,897 Amounts recognized as AOCI (before tax) Net loss $— $51,660 $— $— $— $— 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at January 1 $1,485,718 $1,666,535 $432,169 $202,555 $418,498 $334,312 Service cost 26,646 34,396 7,929 3,395 6,582 7,827 Interest cost 61,885 69,465 18,007 8,432 17,414 13,970 Actuarial (gain)/loss (87,617 ) (101,361 ) (25,492 ) (12,289 ) (36,862 ) (23,720 ) Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Balance at December 31 $1,400,511 $1,564,710 $408,604 $191,064 $383,627 $311,542 Change in Plan Assets Fair value of assets at January 1 $977,521 $1,113,359 $301,250 $133,344 $310,713 $217,621 Actual return on plan assets (24,201 ) (27,175 ) (7,401 ) (3,243 ) (7,487 ) (5,550 ) Employer contributions 92,419 89,375 22,457 10,903 17,157 20,782 Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Fair value of assets at December 31 $959,618 $1,071,234 $292,297 $129,975 $298,378 $212,006 Funded status ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized as regulatory asset Net loss $684,552 $687,305 $190,406 $95,941 $159,085 $159,508 Amounts recognized as AOCI (before tax) Net loss $— $51,733 $— $— $— $— Accumulated Pension Benefit Obligation The accumulated benefit obligation for Entergy’s qualified pension plans was $6.7 billion and $6.3 billion at December 31, 2016 and 2015 , respectively. The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2016 and 2015 was as follows: December 31, 2016 2015 (In Thousands) Entergy Arkansas $1,379,265 $1,309,903 Entergy Louisiana $1,513,884 $1,436,535 Entergy Mississippi $396,081 $379,775 Entergy New Orleans $186,247 $176,692 Entergy Texas $365,251 $359,687 System Energy $315,131 $286,917 Other Postretirement Benefits Entergy also currently offers retiree medical, dental, vision, and life insurance benefits (other postretirement benefits) for eligible retired employees. Employees who commenced employment before July 1, 2014 and who satisfy certain eligibility requirements (including retiring from Entergy after a certain age and/or years of service with Entergy and immediately commencing their Entergy pension benefit), may become eligible for other postretirement benefits. Entergy uses a December 31 measurement date for its postretirement benefit plans. Effective January 1, 1993, Entergy adopted an accounting standard requiring a change from a cash method to an accrual method of accounting for postretirement benefits other than pensions. Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, and Entergy Texas have received regulatory approval to recover accrued other postretirement benefit costs through rates. The LPSC ordered Entergy Louisiana to continue the use of the pay-as-you-go method for ratemaking purposes for postretirement benefits other than pensions. However, the LPSC retains the flexibility to examine individual companies’ accounting for other postretirement benefits to determine if special exceptions to this order are warranted. Pursuant to regulatory directives, Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy contribute the other postretirement benefit costs collected in rates into external trusts. System Energy is funding, on behalf of Entergy Operations, other postretirement benefits associated with Grand Gulf. Trust assets contributed by participating Registrant Subsidiaries are in master trusts, established by Entergy Corporation and maintained by a trustee. Each participating Registrant Subsidiary holds a beneficial interest in the trusts’ assets. The assets in the master trusts are commingled for investment and administrative purposes. Although assets are commingled, supporting records are maintained for the purpose of allocating the beneficial interest in net earnings/(losses) and the administrative expenses of the investment accounts to the various participating plans and participating Registrant Subsidiaries. Beneficial interest in an investment account’s net income/(loss) is comprised of interest and dividends, realized and unrealized gains and losses, and expenses. Beneficial interest from these investments is allocated to the plans and participating Registrant Subsidiary based on their portion of net assets in the pooled accounts. Components of Net Other Postretirement Benefit Cost and Other Amounts Recognized as a Regulatory Asset and/or AOCI Entergy Corporation’s and its subsidiaries’ total 2016 , 2015 , and 2014 other postretirement benefit costs, including amounts capitalized and amounts recognized as a regulatory asset and/or other comprehensive income, included the following components: 2016 2015 2014 (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $32,291 $45,305 $43,493 Interest cost on APBO 56,331 71,934 71,841 Expected return on assets (41,820 ) (45,375 ) (44,787 ) Amortization of prior service credit (45,490 ) (37,280 ) (31,590 ) Recognized net loss 18,214 31,573 11,143 Net other postretirement benefit cost $19,526 $66,157 $50,100 Other changes in plan assets and benefit obligations recognized as a regulatory asset and /or AOCI (before tax) Arising this period: Prior service credit for period ($20,353 ) ($48,192 ) ($35,864 ) Net loss/(gain) 49,805 (154,339 ) 287,313 Amounts reclassified from regulatory asset and /or AOCI to net periodic benefit cost in the current year: Amortization of prior service credit 45,490 37,280 31,590 Amortization of net loss (18,214 ) (31,573 ) (11,143 ) Total $56,728 ($196,824 ) $271,896 Total recognized as net periodic benefit income/(cost), regulatory asset, and/or AOCI (before tax) $76,254 ($130,667 ) $321,996 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic benefit cost in the following year Prior service credit ($41,425 ) ($45,485 ) ($37,280 ) Net loss $21,905 $18,214 $31,591 Total 2016 , 2015 , and 2014 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy Other postretirement costs: Service cost - benefits earned during the period $3,913 $7,476 $1,543 $622 $1,590 $1,337 Interest cost on APBO 9,297 13,041 2,835 1,791 4,154 2,117 Expected return on assets (17,855 ) — (5,517 ) (4,617 ) (9,575 ) (3,257 ) Amortization of prior credit (5,472 ) (7,787 ) (934 ) (745 ) (2,722 ) (1,570 ) Recognized net loss 4,256 2,926 893 146 2,148 1,149 Net other postretirement benefit (income)/cost ($5,861 ) $15,656 ($1,180 ) ($2,803 ) ($4,405 ) ($224 ) Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($1,007 ) ($4,647 ) ($6,219 ) $— $— $— Net (gain)/loss 3,331 (13,117 ) 8,715 5,717 13,378 4,997 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 5,472 7,787 934 745 2,722 1,570 Amortization of net loss (4,256 ) (2,926 ) (893 ) (146 ) (2,148 ) (1,149 ) Total $3,540 ($12,903 ) $2,537 $6,316 $13,952 $5,418 Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax) ($2,321 ) $2,753 $1,357 $3,513 $9,547 $5,194 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($5,110 ) ($7,739 ) ($1,824 ) ($745 ) ($2,316 ) ($1,513 ) Net loss $4,460 $1,859 $1,675 $418 $3,303 $1,560 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $6,957 $9,893 $2,028 $818 $2,000 $1,881 Interest cost on APBO 12,518 16,311 3,436 2,608 5,366 2,511 Expected return on assets (19,190 ) — (6,166 ) (4,804 ) (10,351 ) (3,644 ) Amortization of prior credit (2,441 ) (7,467 ) (916 ) (709 ) (2,723 ) (1,465 ) Recognized net loss 5,356 7,118 860 470 2,740 1,198 Net other postretirement benefit (income)/cost $3,200 $25,855 ($758 ) ($1,617 ) ($2,968 ) $481 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($18,035 ) ($1,361 ) $— $— $— ($644 ) Net (gain)/loss (11,978 ) (47,043 ) 774 (5,810 ) (4,907 ) 305 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 7,467 916 709 2,723 1,465 Amortization of net loss (5,356 ) (7,118 ) (860 ) (470 ) (2,740 ) (1,198 ) Total ($32,928 ) ($48,055 ) $830 ($5,571 ) ($4,924 ) ($72 ) Total recognized as net periodic other postretirement income, regulatory asset, and/or AOCI (before tax) ($29,728 ) ($22,200 ) $72 ($7,188 ) ($7,892 ) $409 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($5,472 ) ($7,783 ) ($933 ) ($745 ) ($2,722 ) ($1,570 ) Net loss $4,256 $2,926 $893 $146 $2,148 $1,149 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $5,957 $9,414 $1,900 $868 $2,378 $2,058 Interest cost on APBO 12,261 16,642 3,655 2,805 5,652 2,611 Expected return on assets (19,135 ) — (5,771 ) (4,475 ) (10,358 ) (3,727 ) Amortization of prior service credit (2,441 ) (5,614 ) (915 ) (709 ) (1,300 ) (824 ) Recognized net loss 1,267 2,723 149 56 801 443 Net other postretirement benefit cost ($2,091 ) $23,165 ($982 ) ($1,455 ) ($2,827 ) $561 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period $— ($12,845 ) $— $— ($8,536 ) ($3,845 ) Net loss 55,642 61,049 9,525 6,309 24,482 10,596 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 5,614 915 709 1,300 824 Amortization of net loss (1,267 ) (2,723 ) (149 ) (56 ) (801 ) (443 ) Total $56,816 $51,095 $10,291 $6,962 $16,445 $7,132 Total recognized as net periodic other postretirement cost, regulatory asset, and/or AOCI (before tax) $54,725 $74,260 $9,309 $5,507 $13,618 $7,693 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($2,441 ) ($7,467 ) ($916 ) ($709 ) ($2,723 ) ($1,465 ) Net loss $5,356 $7,118 $860 $470 $2,740 $1,198 Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheet Other postretirement benefit obligations, plan assets, funded status, and amounts not yet recognized and recognized in the Consolidated Balance Sheets of Entergy Corporation and its Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 2015 (In Thousands) Change in APBO Balance at January 1 $1,530,829 $1,739,557 Service cost 32,291 45,305 Interest cost 56,331 71,934 Plan amendments (20,353 ) (48,192 ) Plan participant contributions 27,686 29,685 Actuarial (gain)/loss 46,201 (208,017 ) Benefits paid (104,477 ) (102,618 ) Medicare Part D subsidy received 455 3,175 Balance at December 31 $1,568,963 $1,530,829 Change in Plan Assets Fair value of assets at January 1 $579,069 $597,627 Actual return on plan assets 38,216 (8,303 ) Employer contributions 56,166 62,678 Plan participant contributions 27,686 29,685 Benefits paid (104,477 ) (102,618 ) Fair value of assets at December 31 $596,660 $579,069 Funded status ($972,303 ) ($951,760 ) Amounts recognized in the balance sheet Current liabilities ($45,255 ) ($41,326 ) Non-current liabilities (927,048 ) (910,434 ) Total funded status ($972,303 ) ($951,760 ) Amounts recognized as a regulatory asset Prior service credit ($54,896 ) ($61,833 ) Net loss 222,540 191,782 $167,644 $129,949 Amounts recognized as AOCI (before tax) Prior service credit ($89,474 ) ($107,673 ) Net loss 172,575 171,742 $83,101 $64,069 Other postretirement benefit obligations, plan assets, funded status, and amounts not yet recognized and recognized in the Balance Sheets of the Registrant Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at January 1 $258,900 $356,253 $77,382 $51,951 $114,582 $57,645 Service cost 3,913 7,476 1,543 622 1,590 1,337 Interest cost 9,297 13,041 2,835 1,791 4,154 2,117 Plan amendments (1,007 ) (4,647 ) (6,219 ) — — — Plan participant contributions 6,330 6,273 1,721 1,213 1,927 1,390 Actuarial (gain)/loss 2,453 (13,117 ) 8,230 4,774 12,389 4,806 Benefits paid (21,178 ) (22,893 ) (7,031 ) (4,852 ) (6,977 ) (4,818 ) Medicare Part D subsidy received 79 114 24 16 35 21 Balance at December 31 $258,787 $342,500 $78,485 $55,515 $127,700 $62,498 Change in Plan Assets Fair value of assets at January 1 $243,206 $— $75,538 $69,881 $130,374 $44,917 Actual return on plan assets 16,977 — 5,032 3,674 8,586 3,066 Employer contributions 5,591 16,620 685 4,320 3,159 330 Plan participant contributions 6,330 6,273 1,721 1,213 1,927 1,390 Benefits paid (21,178 ) (22,893 ) (7,031 ) (4,852 ) (6,977 ) (4,818 ) Fair value of assets at December 31 $250,926 $— $75,945 $74,236 $137,069 $44,885 Funded status ($7,861 ) ($342,500 ) ($2,540 ) $18,721 $9,369 ($17,613 ) Amounts recognized in the balance sheet Current liabilities $— ($19,209 ) $— $— $— $— Non-current liabilities (7,861 ) (323,291 ) (2,540 ) 18,721 9,369 (17,613 ) Total funded status ($7,861 ) ($342,500 ) ($2,540 ) $18,721 $9,369 ($17,613 ) Amounts recognized in regulatory asset Prior service credit ($21,684 ) $— ($8,511 ) ($2,172 ) ($8,296 ) ($5,332 ) Net loss 76,388 — 26,416 12,029 50,036 23,405 $54,704 $— $17,905 $9,857 $41,740 $18,073 Amounts recognized in AOCI (before tax) Prior service credit $— ($27,735 ) $— $— $— $— Net loss — 54,700 — — — — $— $26,965 $— $— $— $— 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at January 1 $303,716 $394,946 $83,162 $63,779 $130,145 $60,754 Service cost 6,957 9,893 2,028 818 2,000 1,881 Interest cost 12,518 16,311 3,436 2,608 5,366 2,511 Plan amendments (18,035 ) (1,361 ) — — — (644 ) Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Actuarial (gain)/loss (34,217 ) (47,043 ) (6,407 ) (12,118 ) (17,052 ) (3,973 ) Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Medicare Part D subsidy received 619 825 206 137 306 118 Balance at December 31 $258,900 $356,253 $77,382 $51,951 $114,582 $57,645 Change in Plan Assets Fair value of assets at January 1 $244,191 $— $80,935 $71,004 $135,733 $48,293 Actual return on plan assets (3,049 ) — (1,015 ) (1,504 ) (1,794 ) (634 ) Employer contributions 14,722 17,318 661 3,654 2,618 260 Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Fair value of assets at December 31 $243,206 $— $75,538 $69,881 $130,374 $44,917 Funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in the balance sheet Current liabilities $— ($18,857 ) $— $— $— $— Non-current liabilities (15,694 ) (337,396 ) (1,844 ) 17,930 15,792 (12,728 ) Total funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in regulatory asset Prior service credit ($26,149 ) $— ($3,225 ) ($2,917 ) ($11,018 ) ($6,902 ) Net loss 77,313 — 18,594 6,458 38,806 19,557 $51,164 $— $15,369 $3,541 $27,788 $12,655 Amounts recognized in AOCI (before tax) Prior service credit $— ($30,874 ) $— $— $— $— Net loss — 70,743 — — — — $— $39,869 $— $— $— $— Non-Qualified Pension Plans Entergy also sponsors non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. Entergy recognized net periodic pension cost related to these plans of $24.9 million in 2016 , $22.8 million in 2015 , and $32.4 million in 2014 . In 2016 , 2015 , and 2014 Entergy recognized $8.1 million , $5.1 million , and $15.1 million , respectively in settlement charges related to the payment of lump sum benefits out of the plan that is included in the non-qualified pension plan cost above. The projected benefit obligation was $169.3 million and $157.3 million as of December 31, 2016 and 2015 , respectively. The accumulated benefit obligation was $151 million and $137.6 million as of December 31, 2016 and 2015 , respectively. Entergy’s non-qualified, non-current pension liability at December 31, 2016 and 2015 was $137.6 million and $136.1 million , respectively; and its current liability was $31.7 million and $21.2 million , respectively. The unamortized prior service cost and net loss are recognized in regulatory assets ( $59.8 million at December 31, 2016 and $58.8 million at December 31, 2015 ) and accumulated other comprehensive income before taxes ( $31.6 million at December 31, 2016 and $23.5 million at December 31, 2015 ). The following Registrant Subsidiaries participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. The net periodic pension cost for their employees for the non-qualified plans for 2016 , 2015 , and 2014 , was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2016 $1,819 $231 $236 $65 $504 2015 $446 $377 $235 $64 $595 2014 $754 $135 $190 $95 $491 Included in the 2016 net periodic pension cost above are settlement charges of $1.4 million and $1 thousand for Entergy Arkansas and Entergy Mississippi, respectively, related to the lump sum benefits paid out of the plan. Included in the 2015 net periodic pension cost above are settlement charges of $108 thousand and $2 thousand for Entergy Louisiana and Entergy Mississippi, respectively, related to the lump sum benefits paid out of the plan. Included in the 2014 net periodic pension cost above are settlement charges of $337 thousand and $16 thousand for Entergy Arkansas and Entergy Texas, respectively, related to the lump sum benefits paid out of the plan. The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2016 and 2015 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2016 $3,897 $2,134 $2,296 $514 $8,665 2015 $4,694 $2,550 $2,185 $468 $8,832 The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2016 and 2015 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2016 $3,439 $2,134 $1,961 $452 $8,333 2015 $4,495 $2,538 $1,802 $417 $8,460 The following amounts were recorded on the balance sheet as of December 31, 2016 and 2015 : 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas ( |
| Entergy New Orleans [Member] | |
| Retirement And Other Postretirement Benefits | RETIREMENT, OTHER POSTRETIREMENT BENEFITS, AND DEFINED CONTRIBUTION PLANS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Qualified Pension Plans Entergy has nine qualified pension plans covering substantially all employees. The “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Retirement Plan II for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan II for Bargaining Employees,” “Entergy Corporation Retirement Plan III,” “Entergy Corporation Retirement Plan IV for Non-Bargaining Employees,” and “Entergy Corporation Retirement Plan IV for Bargaining Employees” are non-contributory final average pay plans and provide pension benefits that are based on employees’ credited service and compensation during employment. Effective December 31, 2016, the Entergy Corporation Retirement Plan IV for Non-Bargaining Employees was merged with and into the Entergy Corporation Retirement Plan II for Non-Bargaining Employees. There is no loss of vesting or benefit options or reduction of accrued benefits to affected participants as a result of this plan merger. Non-bargaining employees whose most recent date of hire is after June 30, 2014 participate in the “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees.” Certain bargaining employees hired or rehired after June 30, 2014, or such later date provided for in their applicable collective bargaining agreements, participate in the “Entergy Corporation Cash Balance Plan for Bargaining Employees.” The Registrant Subsidiaries participate in these four plans: “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees,” and “Entergy Cash Balance Plan for Bargaining Employees.” The assets of the seven final average pay qualified pension plans are held in a master trust established by Entergy, and the assets of the two cash balance pension plans are held in a second master trust established by Entergy. Each pension plan has an undivided beneficial interest in each of the investment accounts in its respective master trust that is maintained by a trustee. Use of the master trusts permits the commingling of the trust assets of the pension plans of Entergy Corporation and its Registrant Subsidiaries for investment and administrative purposes. Although assets in the master trusts are commingled, the trustee maintains supporting records for the purpose of allocating the trust level equity in net earnings (loss) and the administrative expenses of the investment accounts in each trust to the various participating pension plans in that particular trust. The fair value of the trusts’ assets is determined by the trustee and certain investment managers. For each trust, the trustee calculates a daily earnings factor, including realized and unrealized gains or losses, collected and accrued income, and administrative expenses, and allocates earnings to each plan in the master trusts on a pro rata basis. Within each pension plan, the record of each Registrant Subsidiary’s beneficial interest in the plan assets is maintained by the plan’s actuary and is updated quarterly. Assets for each Registrant Subsidiary are increased for investment net income and contributions, and are decreased for benefit payments. A plan’s investment net income/loss (i.e. interest and dividends, realized and unrealized gains and losses and expenses) is allocated to the Registrant Subsidiaries participating in that plan based on the value of assets for each Registrant Subsidiary at the beginning of the quarter adjusted for contributions and benefit payments made during the quarter. Entergy Corporation and its subsidiaries fund pension plans in an amount not less than the minimum required contribution under the Employee Retirement Income Security Act of 1974, as amended, and the Internal Revenue Code of 1986, as amended. The assets of the plans include common and preferred stocks, fixed-income securities, interest in a money market fund, and insurance contracts. The Registrant Subsidiaries’ pension costs are recovered from customers as a component of cost of service in each of their respective jurisdictions. Components of Qualified Net Pension Cost and Other Amounts Recognized as a Regulatory Asset and/or Accumulated Other Comprehensive Income (AOCI) Entergy Corporation and its subsidiaries’ total 2016 , 2015 , and 2014 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, included the following components: 2016 2015 2014 (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $143,244 $175,046 $140,436 Interest cost on projected benefit obligation 261,613 302,777 290,076 Expected return on assets (389,465 ) (394,618 ) (361,462 ) Amortization of prior service cost 1,079 1,561 1,600 Recognized net loss 195,298 235,922 145,095 Curtailment loss 3,084 374 — Special termination benefit — 76 732 Net periodic pension costs $214,853 $321,138 $216,477 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $203,229 $50,762 $1,389,912 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost (1,079 ) (1,561 ) (1,600 ) Acceleration of prior service cost to curtailment (1,045 ) (374 ) — Amortization of net loss (195,298 ) (235,922 ) (145,095 ) Total $5,807 ($187,095 ) $1,243,217 Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax) $220,660 $134,043 $1,459,694 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year: Prior service cost $261 $1,079 $1,561 Net loss $227,720 $195,321 $237,013 The Registrant Subsidiaries’ total 2016 , 2015 , and 2014 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $20,724 $28,194 $6,250 $2,625 $5,664 $6,263 Interest cost on projected benefit obligation 52,219 59,478 15,245 7,256 14,228 11,966 Expected return on assets (79,087 ) (88,383 ) (23,923 ) (10,748 ) (24,248 ) (17,836 ) Recognized net loss 43,745 47,783 11,938 6,460 9,358 10,415 Net pension cost $37,601 $47,072 $9,510 $5,593 $5,002 $10,808 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $60,968 $46,742 $10,942 $5,463 $3,816 $20,805 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of net loss (43,745 ) (47,783 ) (11,938 ) (6,460 ) (9,358 ) (10,415 ) Total $17,223 ($1,041 ) ($996 ) ($997 ) ($5,542 ) $10,390 Total recognized as net periodic pension (income)/cost regulatory asset, and/or AOCI (before tax) $54,824 $46,031 $8,514 $4,596 ($540 ) $21,198 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $46,560 $49,417 $12,213 $6,632 $9,241 $11,857 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $26,646 $34,396 $7,929 $3,395 $6,582 $7,827 Interest cost on projected benefit obligation 61,885 69,465 18,007 8,432 17,414 13,970 Expected return on assets (80,102 ) (90,803 ) (24,420 ) (10,899 ) (24,887 ) (18,271 ) Recognized net loss 54,254 59,802 14,896 8,053 12,950 13,055 Net pension cost $62,683 $72,860 $16,412 $8,981 $12,059 $16,581 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $16,687 $16,618 $6,329 $1,853 ($4,488 ) $101 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of net loss (54,254 ) (59,802 ) (14,896 ) (8,053 ) (12,950 ) (13,055 ) Total ($37,567 ) ($43,184 ) ($8,567 ) ($6,200 ) ($17,438 ) ($12,954 ) Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax) $25,116 $29,676 $7,845 $2,781 ($5,379 ) $3,627 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $43,747 $47,809 $11,938 $6,460 $9,358 $10,414 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $20,090 $25,706 $6,094 $2,666 $5,142 $5,785 Interest cost on projected benefit obligation 59,537 66,984 17,273 8,164 17,746 13,561 Expected return on assets (73,218 ) (83,746 ) (22,794 ) (10,019 ) (23,723 ) (16,619 ) Amortization of prior service cost — — — — — 2 Recognized net loss 35,956 40,446 9,415 5,796 9,356 9,500 Net pension cost $42,365 $49,390 $9,988 $6,607 $8,521 $12,229 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net gain $300,907 $318,932 $88,199 $38,161 $65,363 $60,763 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost — — — — — (2 ) Amortization of net loss (35,956 ) (40,446 ) (9,415 ) (5,796 ) (9,356 ) (9,500 ) Total $264,951 $278,486 $78,784 $32,365 $56,007 $51,261 Total recognized as net periodic pension income, regulatory asset, and/or AOCI (before tax) $307,316 $327,876 $88,772 $38,972 $64,528 $63,490 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $54,254 $59,802 $14,896 $8,053 $12,950 $13,055 Qualified Pension Obligations, Plan Assets, Funded Status, Amounts Recognized in the Balance Sheet Qualified pension obligations, plan assets, funded status, amounts recognized in the Consolidated Balance Sheets for Entergy Corporation and its Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 2015 (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at January 1 $6,848,238 $7,230,542 Service cost 143,244 175,046 Interest cost 261,613 302,777 Curtailment 2,039 — Special termination benefit — 76 Actuarial (gain)/loss 209,360 (460,986 ) Employee contributions 23 524 Benefits paid (321,950 ) (399,741 ) Balance at December 31 $7,142,567 $6,848,238 Change in Plan Assets Fair value of assets at January 1 $4,707,433 $4,827,966 Actual return on plan assets 395,596 (117,130 ) Employer contributions 390,100 395,814 Employee contributions 23 524 Benefits paid (321,950 ) (399,741 ) Fair value of assets at December 31 $5,171,202 $4,707,433 Funded status ($1,971,365 ) ($2,140,805 ) Amount recognized in the balance sheet Non-current liabilities ($1,971,365 ) ($2,140,805 ) Amount recognized as a regulatory asset Net loss $2,326,349 $2,300,222 Amount recognized as AOCI (before tax) Prior service cost $659 $2,784 Net loss 619,276 637,472 $619,935 $640,256 Qualified pension obligations, plan assets, funded status, amounts recognized in the Balance Sheets for the Registrant Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at January 1 $1,400,511 $1,564,710 $408,604 $191,064 $383,627 $311,542 Service cost 20,724 28,194 6,250 2,625 5,664 6,263 Interest cost 52,219 59,478 15,245 7,256 14,228 11,966 Actuarial (gain)/loss 62,187 48,357 11,343 5,573 4,274 20,661 Benefits paid (81,331 ) (76,506 ) (22,241 ) (9,054 ) (21,427 ) (15,051 ) Balance at December 31 $1,454,310 $1,624,233 $419,201 $197,464 $386,366 $335,381 Change in Plan Assets Fair value of assets at January 1 $959,618 $1,071,234 $292,297 $129,975 $298,378 $212,006 Actual return on plan assets 80,306 89,998 24,325 10,858 24,705 17,692 Employer contributions 82,999 84,421 19,968 10,709 15,920 20,497 Benefits paid (81,331 ) (76,506 ) (22,241 ) (9,054 ) (21,427 ) (15,051 ) Fair value of assets at December 31 $1,041,592 $1,169,147 $314,349 $142,488 $317,576 $235,144 Funded status ($412,718 ) ($455,086 ) ($104,852 ) ($54,976 ) ($68,790 ) ($100,237 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($412,718 ) ($455,086 ) ($104,852 ) ($54,976 ) ($68,790 ) ($100,237 ) Amounts recognized as regulatory asset Net loss $701,774 $686,337 $189,409 $94,944 $153,544 $169,897 Amounts recognized as AOCI (before tax) Net loss $— $51,660 $— $— $— $— 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at January 1 $1,485,718 $1,666,535 $432,169 $202,555 $418,498 $334,312 Service cost 26,646 34,396 7,929 3,395 6,582 7,827 Interest cost 61,885 69,465 18,007 8,432 17,414 13,970 Actuarial (gain)/loss (87,617 ) (101,361 ) (25,492 ) (12,289 ) (36,862 ) (23,720 ) Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Balance at December 31 $1,400,511 $1,564,710 $408,604 $191,064 $383,627 $311,542 Change in Plan Assets Fair value of assets at January 1 $977,521 $1,113,359 $301,250 $133,344 $310,713 $217,621 Actual return on plan assets (24,201 ) (27,175 ) (7,401 ) (3,243 ) (7,487 ) (5,550 ) Employer contributions 92,419 89,375 22,457 10,903 17,157 20,782 Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Fair value of assets at December 31 $959,618 $1,071,234 $292,297 $129,975 $298,378 $212,006 Funded status ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized as regulatory asset Net loss $684,552 $687,305 $190,406 $95,941 $159,085 $159,508 Amounts recognized as AOCI (before tax) Net loss $— $51,733 $— $— $— $— Accumulated Pension Benefit Obligation The accumulated benefit obligation for Entergy’s qualified pension plans was $6.7 billion and $6.3 billion at December 31, 2016 and 2015 , respectively. The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2016 and 2015 was as follows: December 31, 2016 2015 (In Thousands) Entergy Arkansas $1,379,265 $1,309,903 Entergy Louisiana $1,513,884 $1,436,535 Entergy Mississippi $396,081 $379,775 Entergy New Orleans $186,247 $176,692 Entergy Texas $365,251 $359,687 System Energy $315,131 $286,917 Other Postretirement Benefits Entergy also currently offers retiree medical, dental, vision, and life insurance benefits (other postretirement benefits) for eligible retired employees. Employees who commenced employment before July 1, 2014 and who satisfy certain eligibility requirements (including retiring from Entergy after a certain age and/or years of service with Entergy and immediately commencing their Entergy pension benefit), may become eligible for other postretirement benefits. Entergy uses a December 31 measurement date for its postretirement benefit plans. Effective January 1, 1993, Entergy adopted an accounting standard requiring a change from a cash method to an accrual method of accounting for postretirement benefits other than pensions. Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, and Entergy Texas have received regulatory approval to recover accrued other postretirement benefit costs through rates. The LPSC ordered Entergy Louisiana to continue the use of the pay-as-you-go method for ratemaking purposes for postretirement benefits other than pensions. However, the LPSC retains the flexibility to examine individual companies’ accounting for other postretirement benefits to determine if special exceptions to this order are warranted. Pursuant to regulatory directives, Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy contribute the other postretirement benefit costs collected in rates into external trusts. System Energy is funding, on behalf of Entergy Operations, other postretirement benefits associated with Grand Gulf. Trust assets contributed by participating Registrant Subsidiaries are in master trusts, established by Entergy Corporation and maintained by a trustee. Each participating Registrant Subsidiary holds a beneficial interest in the trusts’ assets. The assets in the master trusts are commingled for investment and administrative purposes. Although assets are commingled, supporting records are maintained for the purpose of allocating the beneficial interest in net earnings/(losses) and the administrative expenses of the investment accounts to the various participating plans and participating Registrant Subsidiaries. Beneficial interest in an investment account’s net income/(loss) is comprised of interest and dividends, realized and unrealized gains and losses, and expenses. Beneficial interest from these investments is allocated to the plans and participating Registrant Subsidiary based on their portion of net assets in the pooled accounts. Components of Net Other Postretirement Benefit Cost and Other Amounts Recognized as a Regulatory Asset and/or AOCI Entergy Corporation’s and its subsidiaries’ total 2016 , 2015 , and 2014 other postretirement benefit costs, including amounts capitalized and amounts recognized as a regulatory asset and/or other comprehensive income, included the following components: 2016 2015 2014 (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $32,291 $45,305 $43,493 Interest cost on APBO 56,331 71,934 71,841 Expected return on assets (41,820 ) (45,375 ) (44,787 ) Amortization of prior service credit (45,490 ) (37,280 ) (31,590 ) Recognized net loss 18,214 31,573 11,143 Net other postretirement benefit cost $19,526 $66,157 $50,100 Other changes in plan assets and benefit obligations recognized as a regulatory asset and /or AOCI (before tax) Arising this period: Prior service credit for period ($20,353 ) ($48,192 ) ($35,864 ) Net loss/(gain) 49,805 (154,339 ) 287,313 Amounts reclassified from regulatory asset and /or AOCI to net periodic benefit cost in the current year: Amortization of prior service credit 45,490 37,280 31,590 Amortization of net loss (18,214 ) (31,573 ) (11,143 ) Total $56,728 ($196,824 ) $271,896 Total recognized as net periodic benefit income/(cost), regulatory asset, and/or AOCI (before tax) $76,254 ($130,667 ) $321,996 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic benefit cost in the following year Prior service credit ($41,425 ) ($45,485 ) ($37,280 ) Net loss $21,905 $18,214 $31,591 Total 2016 , 2015 , and 2014 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy Other postretirement costs: Service cost - benefits earned during the period $3,913 $7,476 $1,543 $622 $1,590 $1,337 Interest cost on APBO 9,297 13,041 2,835 1,791 4,154 2,117 Expected return on assets (17,855 ) — (5,517 ) (4,617 ) (9,575 ) (3,257 ) Amortization of prior credit (5,472 ) (7,787 ) (934 ) (745 ) (2,722 ) (1,570 ) Recognized net loss 4,256 2,926 893 146 2,148 1,149 Net other postretirement benefit (income)/cost ($5,861 ) $15,656 ($1,180 ) ($2,803 ) ($4,405 ) ($224 ) Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($1,007 ) ($4,647 ) ($6,219 ) $— $— $— Net (gain)/loss 3,331 (13,117 ) 8,715 5,717 13,378 4,997 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 5,472 7,787 934 745 2,722 1,570 Amortization of net loss (4,256 ) (2,926 ) (893 ) (146 ) (2,148 ) (1,149 ) Total $3,540 ($12,903 ) $2,537 $6,316 $13,952 $5,418 Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax) ($2,321 ) $2,753 $1,357 $3,513 $9,547 $5,194 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($5,110 ) ($7,739 ) ($1,824 ) ($745 ) ($2,316 ) ($1,513 ) Net loss $4,460 $1,859 $1,675 $418 $3,303 $1,560 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $6,957 $9,893 $2,028 $818 $2,000 $1,881 Interest cost on APBO 12,518 16,311 3,436 2,608 5,366 2,511 Expected return on assets (19,190 ) — (6,166 ) (4,804 ) (10,351 ) (3,644 ) Amortization of prior credit (2,441 ) (7,467 ) (916 ) (709 ) (2,723 ) (1,465 ) Recognized net loss 5,356 7,118 860 470 2,740 1,198 Net other postretirement benefit (income)/cost $3,200 $25,855 ($758 ) ($1,617 ) ($2,968 ) $481 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($18,035 ) ($1,361 ) $— $— $— ($644 ) Net (gain)/loss (11,978 ) (47,043 ) 774 (5,810 ) (4,907 ) 305 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 7,467 916 709 2,723 1,465 Amortization of net loss (5,356 ) (7,118 ) (860 ) (470 ) (2,740 ) (1,198 ) Total ($32,928 ) ($48,055 ) $830 ($5,571 ) ($4,924 ) ($72 ) Total recognized as net periodic other postretirement income, regulatory asset, and/or AOCI (before tax) ($29,728 ) ($22,200 ) $72 ($7,188 ) ($7,892 ) $409 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($5,472 ) ($7,783 ) ($933 ) ($745 ) ($2,722 ) ($1,570 ) Net loss $4,256 $2,926 $893 $146 $2,148 $1,149 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $5,957 $9,414 $1,900 $868 $2,378 $2,058 Interest cost on APBO 12,261 16,642 3,655 2,805 5,652 2,611 Expected return on assets (19,135 ) — (5,771 ) (4,475 ) (10,358 ) (3,727 ) Amortization of prior service credit (2,441 ) (5,614 ) (915 ) (709 ) (1,300 ) (824 ) Recognized net loss 1,267 2,723 149 56 801 443 Net other postretirement benefit cost ($2,091 ) $23,165 ($982 ) ($1,455 ) ($2,827 ) $561 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period $— ($12,845 ) $— $— ($8,536 ) ($3,845 ) Net loss 55,642 61,049 9,525 6,309 24,482 10,596 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 5,614 915 709 1,300 824 Amortization of net loss (1,267 ) (2,723 ) (149 ) (56 ) (801 ) (443 ) Total $56,816 $51,095 $10,291 $6,962 $16,445 $7,132 Total recognized as net periodic other postretirement cost, regulatory asset, and/or AOCI (before tax) $54,725 $74,260 $9,309 $5,507 $13,618 $7,693 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($2,441 ) ($7,467 ) ($916 ) ($709 ) ($2,723 ) ($1,465 ) Net loss $5,356 $7,118 $860 $470 $2,740 $1,198 Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheet Other postretirement benefit obligations, plan assets, funded status, and amounts not yet recognized and recognized in the Consolidated Balance Sheets of Entergy Corporation and its Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 2015 (In Thousands) Change in APBO Balance at January 1 $1,530,829 $1,739,557 Service cost 32,291 45,305 Interest cost 56,331 71,934 Plan amendments (20,353 ) (48,192 ) Plan participant contributions 27,686 29,685 Actuarial (gain)/loss 46,201 (208,017 ) Benefits paid (104,477 ) (102,618 ) Medicare Part D subsidy received 455 3,175 Balance at December 31 $1,568,963 $1,530,829 Change in Plan Assets Fair value of assets at January 1 $579,069 $597,627 Actual return on plan assets 38,216 (8,303 ) Employer contributions 56,166 62,678 Plan participant contributions 27,686 29,685 Benefits paid (104,477 ) (102,618 ) Fair value of assets at December 31 $596,660 $579,069 Funded status ($972,303 ) ($951,760 ) Amounts recognized in the balance sheet Current liabilities ($45,255 ) ($41,326 ) Non-current liabilities (927,048 ) (910,434 ) Total funded status ($972,303 ) ($951,760 ) Amounts recognized as a regulatory asset Prior service credit ($54,896 ) ($61,833 ) Net loss 222,540 191,782 $167,644 $129,949 Amounts recognized as AOCI (before tax) Prior service credit ($89,474 ) ($107,673 ) Net loss 172,575 171,742 $83,101 $64,069 Other postretirement benefit obligations, plan assets, funded status, and amounts not yet recognized and recognized in the Balance Sheets of the Registrant Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at January 1 $258,900 $356,253 $77,382 $51,951 $114,582 $57,645 Service cost 3,913 7,476 1,543 622 1,590 1,337 Interest cost 9,297 13,041 2,835 1,791 4,154 2,117 Plan amendments (1,007 ) (4,647 ) (6,219 ) — — — Plan participant contributions 6,330 6,273 1,721 1,213 1,927 1,390 Actuarial (gain)/loss 2,453 (13,117 ) 8,230 4,774 12,389 4,806 Benefits paid (21,178 ) (22,893 ) (7,031 ) (4,852 ) (6,977 ) (4,818 ) Medicare Part D subsidy received 79 114 24 16 35 21 Balance at December 31 $258,787 $342,500 $78,485 $55,515 $127,700 $62,498 Change in Plan Assets Fair value of assets at January 1 $243,206 $— $75,538 $69,881 $130,374 $44,917 Actual return on plan assets 16,977 — 5,032 3,674 8,586 3,066 Employer contributions 5,591 16,620 685 4,320 3,159 330 Plan participant contributions 6,330 6,273 1,721 1,213 1,927 1,390 Benefits paid (21,178 ) (22,893 ) (7,031 ) (4,852 ) (6,977 ) (4,818 ) Fair value of assets at December 31 $250,926 $— $75,945 $74,236 $137,069 $44,885 Funded status ($7,861 ) ($342,500 ) ($2,540 ) $18,721 $9,369 ($17,613 ) Amounts recognized in the balance sheet Current liabilities $— ($19,209 ) $— $— $— $— Non-current liabilities (7,861 ) (323,291 ) (2,540 ) 18,721 9,369 (17,613 ) Total funded status ($7,861 ) ($342,500 ) ($2,540 ) $18,721 $9,369 ($17,613 ) Amounts recognized in regulatory asset Prior service credit ($21,684 ) $— ($8,511 ) ($2,172 ) ($8,296 ) ($5,332 ) Net loss 76,388 — 26,416 12,029 50,036 23,405 $54,704 $— $17,905 $9,857 $41,740 $18,073 Amounts recognized in AOCI (before tax) Prior service credit $— ($27,735 ) $— $— $— $— Net loss — 54,700 — — — — $— $26,965 $— $— $— $— 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at January 1 $303,716 $394,946 $83,162 $63,779 $130,145 $60,754 Service cost 6,957 9,893 2,028 818 2,000 1,881 Interest cost 12,518 16,311 3,436 2,608 5,366 2,511 Plan amendments (18,035 ) (1,361 ) — — — (644 ) Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Actuarial (gain)/loss (34,217 ) (47,043 ) (6,407 ) (12,118 ) (17,052 ) (3,973 ) Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Medicare Part D subsidy received 619 825 206 137 306 118 Balance at December 31 $258,900 $356,253 $77,382 $51,951 $114,582 $57,645 Change in Plan Assets Fair value of assets at January 1 $244,191 $— $80,935 $71,004 $135,733 $48,293 Actual return on plan assets (3,049 ) — (1,015 ) (1,504 ) (1,794 ) (634 ) Employer contributions 14,722 17,318 661 3,654 2,618 260 Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Fair value of assets at December 31 $243,206 $— $75,538 $69,881 $130,374 $44,917 Funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in the balance sheet Current liabilities $— ($18,857 ) $— $— $— $— Non-current liabilities (15,694 ) (337,396 ) (1,844 ) 17,930 15,792 (12,728 ) Total funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in regulatory asset Prior service credit ($26,149 ) $— ($3,225 ) ($2,917 ) ($11,018 ) ($6,902 ) Net loss 77,313 — 18,594 6,458 38,806 19,557 $51,164 $— $15,369 $3,541 $27,788 $12,655 Amounts recognized in AOCI (before tax) Prior service credit $— ($30,874 ) $— $— $— $— Net loss — 70,743 — — — — $— $39,869 $— $— $— $— Non-Qualified Pension Plans Entergy also sponsors non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. Entergy recognized net periodic pension cost related to these plans of $24.9 million in 2016 , $22.8 million in 2015 , and $32.4 million in 2014 . In 2016 , 2015 , and 2014 Entergy recognized $8.1 million , $5.1 million , and $15.1 million , respectively in settlement charges related to the payment of lump sum benefits out of the plan that is included in the non-qualified pension plan cost above. The projected benefit obligation was $169.3 million and $157.3 million as of December 31, 2016 and 2015 , respectively. The accumulated benefit obligation was $151 million and $137.6 million as of December 31, 2016 and 2015 , respectively. Entergy’s non-qualified, non-current pension liability at December 31, 2016 and 2015 was $137.6 million and $136.1 million , respectively; and its current liability was $31.7 million and $21.2 million , respectively. The unamortized prior service cost and net loss are recognized in regulatory assets ( $59.8 million at December 31, 2016 and $58.8 million at December 31, 2015 ) and accumulated other comprehensive income before taxes ( $31.6 million at December 31, 2016 and $23.5 million at December 31, 2015 ). The following Registrant Subsidiaries participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. The net periodic pension cost for their employees for the non-qualified plans for 2016 , 2015 , and 2014 , was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2016 $1,819 $231 $236 $65 $504 2015 $446 $377 $235 $64 $595 2014 $754 $135 $190 $95 $491 Included in the 2016 net periodic pension cost above are settlement charges of $1.4 million and $1 thousand for Entergy Arkansas and Entergy Mississippi, respectively, related to the lump sum benefits paid out of the plan. Included in the 2015 net periodic pension cost above are settlement charges of $108 thousand and $2 thousand for Entergy Louisiana and Entergy Mississippi, respectively, related to the lump sum benefits paid out of the plan. Included in the 2014 net periodic pension cost above are settlement charges of $337 thousand and $16 thousand for Entergy Arkansas and Entergy Texas, respectively, related to the lump sum benefits paid out of the plan. The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2016 and 2015 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2016 $3,897 $2,134 $2,296 $514 $8,665 2015 $4,694 $2,550 $2,185 $468 $8,832 The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2016 and 2015 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2016 $3,439 $2,134 $1,961 $452 $8,333 2015 $4,495 $2,538 $1,802 $417 $8,460 The following amounts were recorded on the balance sheet as of December 31, 2016 and 2015 : 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas ( |
| Entergy Texas [Member] | |
| Retirement And Other Postretirement Benefits | RETIREMENT, OTHER POSTRETIREMENT BENEFITS, AND DEFINED CONTRIBUTION PLANS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Qualified Pension Plans Entergy has nine qualified pension plans covering substantially all employees. The “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Retirement Plan II for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan II for Bargaining Employees,” “Entergy Corporation Retirement Plan III,” “Entergy Corporation Retirement Plan IV for Non-Bargaining Employees,” and “Entergy Corporation Retirement Plan IV for Bargaining Employees” are non-contributory final average pay plans and provide pension benefits that are based on employees’ credited service and compensation during employment. Effective December 31, 2016, the Entergy Corporation Retirement Plan IV for Non-Bargaining Employees was merged with and into the Entergy Corporation Retirement Plan II for Non-Bargaining Employees. There is no loss of vesting or benefit options or reduction of accrued benefits to affected participants as a result of this plan merger. Non-bargaining employees whose most recent date of hire is after June 30, 2014 participate in the “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees.” Certain bargaining employees hired or rehired after June 30, 2014, or such later date provided for in their applicable collective bargaining agreements, participate in the “Entergy Corporation Cash Balance Plan for Bargaining Employees.” The Registrant Subsidiaries participate in these four plans: “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees,” and “Entergy Cash Balance Plan for Bargaining Employees.” The assets of the seven final average pay qualified pension plans are held in a master trust established by Entergy, and the assets of the two cash balance pension plans are held in a second master trust established by Entergy. Each pension plan has an undivided beneficial interest in each of the investment accounts in its respective master trust that is maintained by a trustee. Use of the master trusts permits the commingling of the trust assets of the pension plans of Entergy Corporation and its Registrant Subsidiaries for investment and administrative purposes. Although assets in the master trusts are commingled, the trustee maintains supporting records for the purpose of allocating the trust level equity in net earnings (loss) and the administrative expenses of the investment accounts in each trust to the various participating pension plans in that particular trust. The fair value of the trusts’ assets is determined by the trustee and certain investment managers. For each trust, the trustee calculates a daily earnings factor, including realized and unrealized gains or losses, collected and accrued income, and administrative expenses, and allocates earnings to each plan in the master trusts on a pro rata basis. Within each pension plan, the record of each Registrant Subsidiary’s beneficial interest in the plan assets is maintained by the plan’s actuary and is updated quarterly. Assets for each Registrant Subsidiary are increased for investment net income and contributions, and are decreased for benefit payments. A plan’s investment net income/loss (i.e. interest and dividends, realized and unrealized gains and losses and expenses) is allocated to the Registrant Subsidiaries participating in that plan based on the value of assets for each Registrant Subsidiary at the beginning of the quarter adjusted for contributions and benefit payments made during the quarter. Entergy Corporation and its subsidiaries fund pension plans in an amount not less than the minimum required contribution under the Employee Retirement Income Security Act of 1974, as amended, and the Internal Revenue Code of 1986, as amended. The assets of the plans include common and preferred stocks, fixed-income securities, interest in a money market fund, and insurance contracts. The Registrant Subsidiaries’ pension costs are recovered from customers as a component of cost of service in each of their respective jurisdictions. Components of Qualified Net Pension Cost and Other Amounts Recognized as a Regulatory Asset and/or Accumulated Other Comprehensive Income (AOCI) Entergy Corporation and its subsidiaries’ total 2016 , 2015 , and 2014 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, included the following components: 2016 2015 2014 (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $143,244 $175,046 $140,436 Interest cost on projected benefit obligation 261,613 302,777 290,076 Expected return on assets (389,465 ) (394,618 ) (361,462 ) Amortization of prior service cost 1,079 1,561 1,600 Recognized net loss 195,298 235,922 145,095 Curtailment loss 3,084 374 — Special termination benefit — 76 732 Net periodic pension costs $214,853 $321,138 $216,477 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $203,229 $50,762 $1,389,912 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost (1,079 ) (1,561 ) (1,600 ) Acceleration of prior service cost to curtailment (1,045 ) (374 ) — Amortization of net loss (195,298 ) (235,922 ) (145,095 ) Total $5,807 ($187,095 ) $1,243,217 Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax) $220,660 $134,043 $1,459,694 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year: Prior service cost $261 $1,079 $1,561 Net loss $227,720 $195,321 $237,013 The Registrant Subsidiaries’ total 2016 , 2015 , and 2014 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $20,724 $28,194 $6,250 $2,625 $5,664 $6,263 Interest cost on projected benefit obligation 52,219 59,478 15,245 7,256 14,228 11,966 Expected return on assets (79,087 ) (88,383 ) (23,923 ) (10,748 ) (24,248 ) (17,836 ) Recognized net loss 43,745 47,783 11,938 6,460 9,358 10,415 Net pension cost $37,601 $47,072 $9,510 $5,593 $5,002 $10,808 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $60,968 $46,742 $10,942 $5,463 $3,816 $20,805 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of net loss (43,745 ) (47,783 ) (11,938 ) (6,460 ) (9,358 ) (10,415 ) Total $17,223 ($1,041 ) ($996 ) ($997 ) ($5,542 ) $10,390 Total recognized as net periodic pension (income)/cost regulatory asset, and/or AOCI (before tax) $54,824 $46,031 $8,514 $4,596 ($540 ) $21,198 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $46,560 $49,417 $12,213 $6,632 $9,241 $11,857 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $26,646 $34,396 $7,929 $3,395 $6,582 $7,827 Interest cost on projected benefit obligation 61,885 69,465 18,007 8,432 17,414 13,970 Expected return on assets (80,102 ) (90,803 ) (24,420 ) (10,899 ) (24,887 ) (18,271 ) Recognized net loss 54,254 59,802 14,896 8,053 12,950 13,055 Net pension cost $62,683 $72,860 $16,412 $8,981 $12,059 $16,581 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $16,687 $16,618 $6,329 $1,853 ($4,488 ) $101 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of net loss (54,254 ) (59,802 ) (14,896 ) (8,053 ) (12,950 ) (13,055 ) Total ($37,567 ) ($43,184 ) ($8,567 ) ($6,200 ) ($17,438 ) ($12,954 ) Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax) $25,116 $29,676 $7,845 $2,781 ($5,379 ) $3,627 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $43,747 $47,809 $11,938 $6,460 $9,358 $10,414 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $20,090 $25,706 $6,094 $2,666 $5,142 $5,785 Interest cost on projected benefit obligation 59,537 66,984 17,273 8,164 17,746 13,561 Expected return on assets (73,218 ) (83,746 ) (22,794 ) (10,019 ) (23,723 ) (16,619 ) Amortization of prior service cost — — — — — 2 Recognized net loss 35,956 40,446 9,415 5,796 9,356 9,500 Net pension cost $42,365 $49,390 $9,988 $6,607 $8,521 $12,229 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net gain $300,907 $318,932 $88,199 $38,161 $65,363 $60,763 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost — — — — — (2 ) Amortization of net loss (35,956 ) (40,446 ) (9,415 ) (5,796 ) (9,356 ) (9,500 ) Total $264,951 $278,486 $78,784 $32,365 $56,007 $51,261 Total recognized as net periodic pension income, regulatory asset, and/or AOCI (before tax) $307,316 $327,876 $88,772 $38,972 $64,528 $63,490 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $54,254 $59,802 $14,896 $8,053 $12,950 $13,055 Qualified Pension Obligations, Plan Assets, Funded Status, Amounts Recognized in the Balance Sheet Qualified pension obligations, plan assets, funded status, amounts recognized in the Consolidated Balance Sheets for Entergy Corporation and its Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 2015 (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at January 1 $6,848,238 $7,230,542 Service cost 143,244 175,046 Interest cost 261,613 302,777 Curtailment 2,039 — Special termination benefit — 76 Actuarial (gain)/loss 209,360 (460,986 ) Employee contributions 23 524 Benefits paid (321,950 ) (399,741 ) Balance at December 31 $7,142,567 $6,848,238 Change in Plan Assets Fair value of assets at January 1 $4,707,433 $4,827,966 Actual return on plan assets 395,596 (117,130 ) Employer contributions 390,100 395,814 Employee contributions 23 524 Benefits paid (321,950 ) (399,741 ) Fair value of assets at December 31 $5,171,202 $4,707,433 Funded status ($1,971,365 ) ($2,140,805 ) Amount recognized in the balance sheet Non-current liabilities ($1,971,365 ) ($2,140,805 ) Amount recognized as a regulatory asset Net loss $2,326,349 $2,300,222 Amount recognized as AOCI (before tax) Prior service cost $659 $2,784 Net loss 619,276 637,472 $619,935 $640,256 Qualified pension obligations, plan assets, funded status, amounts recognized in the Balance Sheets for the Registrant Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at January 1 $1,400,511 $1,564,710 $408,604 $191,064 $383,627 $311,542 Service cost 20,724 28,194 6,250 2,625 5,664 6,263 Interest cost 52,219 59,478 15,245 7,256 14,228 11,966 Actuarial (gain)/loss 62,187 48,357 11,343 5,573 4,274 20,661 Benefits paid (81,331 ) (76,506 ) (22,241 ) (9,054 ) (21,427 ) (15,051 ) Balance at December 31 $1,454,310 $1,624,233 $419,201 $197,464 $386,366 $335,381 Change in Plan Assets Fair value of assets at January 1 $959,618 $1,071,234 $292,297 $129,975 $298,378 $212,006 Actual return on plan assets 80,306 89,998 24,325 10,858 24,705 17,692 Employer contributions 82,999 84,421 19,968 10,709 15,920 20,497 Benefits paid (81,331 ) (76,506 ) (22,241 ) (9,054 ) (21,427 ) (15,051 ) Fair value of assets at December 31 $1,041,592 $1,169,147 $314,349 $142,488 $317,576 $235,144 Funded status ($412,718 ) ($455,086 ) ($104,852 ) ($54,976 ) ($68,790 ) ($100,237 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($412,718 ) ($455,086 ) ($104,852 ) ($54,976 ) ($68,790 ) ($100,237 ) Amounts recognized as regulatory asset Net loss $701,774 $686,337 $189,409 $94,944 $153,544 $169,897 Amounts recognized as AOCI (before tax) Net loss $— $51,660 $— $— $— $— 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at January 1 $1,485,718 $1,666,535 $432,169 $202,555 $418,498 $334,312 Service cost 26,646 34,396 7,929 3,395 6,582 7,827 Interest cost 61,885 69,465 18,007 8,432 17,414 13,970 Actuarial (gain)/loss (87,617 ) (101,361 ) (25,492 ) (12,289 ) (36,862 ) (23,720 ) Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Balance at December 31 $1,400,511 $1,564,710 $408,604 $191,064 $383,627 $311,542 Change in Plan Assets Fair value of assets at January 1 $977,521 $1,113,359 $301,250 $133,344 $310,713 $217,621 Actual return on plan assets (24,201 ) (27,175 ) (7,401 ) (3,243 ) (7,487 ) (5,550 ) Employer contributions 92,419 89,375 22,457 10,903 17,157 20,782 Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Fair value of assets at December 31 $959,618 $1,071,234 $292,297 $129,975 $298,378 $212,006 Funded status ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized as regulatory asset Net loss $684,552 $687,305 $190,406 $95,941 $159,085 $159,508 Amounts recognized as AOCI (before tax) Net loss $— $51,733 $— $— $— $— Accumulated Pension Benefit Obligation The accumulated benefit obligation for Entergy’s qualified pension plans was $6.7 billion and $6.3 billion at December 31, 2016 and 2015 , respectively. The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2016 and 2015 was as follows: December 31, 2016 2015 (In Thousands) Entergy Arkansas $1,379,265 $1,309,903 Entergy Louisiana $1,513,884 $1,436,535 Entergy Mississippi $396,081 $379,775 Entergy New Orleans $186,247 $176,692 Entergy Texas $365,251 $359,687 System Energy $315,131 $286,917 Other Postretirement Benefits Entergy also currently offers retiree medical, dental, vision, and life insurance benefits (other postretirement benefits) for eligible retired employees. Employees who commenced employment before July 1, 2014 and who satisfy certain eligibility requirements (including retiring from Entergy after a certain age and/or years of service with Entergy and immediately commencing their Entergy pension benefit), may become eligible for other postretirement benefits. Entergy uses a December 31 measurement date for its postretirement benefit plans. Effective January 1, 1993, Entergy adopted an accounting standard requiring a change from a cash method to an accrual method of accounting for postretirement benefits other than pensions. Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, and Entergy Texas have received regulatory approval to recover accrued other postretirement benefit costs through rates. The LPSC ordered Entergy Louisiana to continue the use of the pay-as-you-go method for ratemaking purposes for postretirement benefits other than pensions. However, the LPSC retains the flexibility to examine individual companies’ accounting for other postretirement benefits to determine if special exceptions to this order are warranted. Pursuant to regulatory directives, Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy contribute the other postretirement benefit costs collected in rates into external trusts. System Energy is funding, on behalf of Entergy Operations, other postretirement benefits associated with Grand Gulf. Trust assets contributed by participating Registrant Subsidiaries are in master trusts, established by Entergy Corporation and maintained by a trustee. Each participating Registrant Subsidiary holds a beneficial interest in the trusts’ assets. The assets in the master trusts are commingled for investment and administrative purposes. Although assets are commingled, supporting records are maintained for the purpose of allocating the beneficial interest in net earnings/(losses) and the administrative expenses of the investment accounts to the various participating plans and participating Registrant Subsidiaries. Beneficial interest in an investment account’s net income/(loss) is comprised of interest and dividends, realized and unrealized gains and losses, and expenses. Beneficial interest from these investments is allocated to the plans and participating Registrant Subsidiary based on their portion of net assets in the pooled accounts. Components of Net Other Postretirement Benefit Cost and Other Amounts Recognized as a Regulatory Asset and/or AOCI Entergy Corporation’s and its subsidiaries’ total 2016 , 2015 , and 2014 other postretirement benefit costs, including amounts capitalized and amounts recognized as a regulatory asset and/or other comprehensive income, included the following components: 2016 2015 2014 (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $32,291 $45,305 $43,493 Interest cost on APBO 56,331 71,934 71,841 Expected return on assets (41,820 ) (45,375 ) (44,787 ) Amortization of prior service credit (45,490 ) (37,280 ) (31,590 ) Recognized net loss 18,214 31,573 11,143 Net other postretirement benefit cost $19,526 $66,157 $50,100 Other changes in plan assets and benefit obligations recognized as a regulatory asset and /or AOCI (before tax) Arising this period: Prior service credit for period ($20,353 ) ($48,192 ) ($35,864 ) Net loss/(gain) 49,805 (154,339 ) 287,313 Amounts reclassified from regulatory asset and /or AOCI to net periodic benefit cost in the current year: Amortization of prior service credit 45,490 37,280 31,590 Amortization of net loss (18,214 ) (31,573 ) (11,143 ) Total $56,728 ($196,824 ) $271,896 Total recognized as net periodic benefit income/(cost), regulatory asset, and/or AOCI (before tax) $76,254 ($130,667 ) $321,996 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic benefit cost in the following year Prior service credit ($41,425 ) ($45,485 ) ($37,280 ) Net loss $21,905 $18,214 $31,591 Total 2016 , 2015 , and 2014 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy Other postretirement costs: Service cost - benefits earned during the period $3,913 $7,476 $1,543 $622 $1,590 $1,337 Interest cost on APBO 9,297 13,041 2,835 1,791 4,154 2,117 Expected return on assets (17,855 ) — (5,517 ) (4,617 ) (9,575 ) (3,257 ) Amortization of prior credit (5,472 ) (7,787 ) (934 ) (745 ) (2,722 ) (1,570 ) Recognized net loss 4,256 2,926 893 146 2,148 1,149 Net other postretirement benefit (income)/cost ($5,861 ) $15,656 ($1,180 ) ($2,803 ) ($4,405 ) ($224 ) Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($1,007 ) ($4,647 ) ($6,219 ) $— $— $— Net (gain)/loss 3,331 (13,117 ) 8,715 5,717 13,378 4,997 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 5,472 7,787 934 745 2,722 1,570 Amortization of net loss (4,256 ) (2,926 ) (893 ) (146 ) (2,148 ) (1,149 ) Total $3,540 ($12,903 ) $2,537 $6,316 $13,952 $5,418 Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax) ($2,321 ) $2,753 $1,357 $3,513 $9,547 $5,194 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($5,110 ) ($7,739 ) ($1,824 ) ($745 ) ($2,316 ) ($1,513 ) Net loss $4,460 $1,859 $1,675 $418 $3,303 $1,560 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $6,957 $9,893 $2,028 $818 $2,000 $1,881 Interest cost on APBO 12,518 16,311 3,436 2,608 5,366 2,511 Expected return on assets (19,190 ) — (6,166 ) (4,804 ) (10,351 ) (3,644 ) Amortization of prior credit (2,441 ) (7,467 ) (916 ) (709 ) (2,723 ) (1,465 ) Recognized net loss 5,356 7,118 860 470 2,740 1,198 Net other postretirement benefit (income)/cost $3,200 $25,855 ($758 ) ($1,617 ) ($2,968 ) $481 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($18,035 ) ($1,361 ) $— $— $— ($644 ) Net (gain)/loss (11,978 ) (47,043 ) 774 (5,810 ) (4,907 ) 305 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 7,467 916 709 2,723 1,465 Amortization of net loss (5,356 ) (7,118 ) (860 ) (470 ) (2,740 ) (1,198 ) Total ($32,928 ) ($48,055 ) $830 ($5,571 ) ($4,924 ) ($72 ) Total recognized as net periodic other postretirement income, regulatory asset, and/or AOCI (before tax) ($29,728 ) ($22,200 ) $72 ($7,188 ) ($7,892 ) $409 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($5,472 ) ($7,783 ) ($933 ) ($745 ) ($2,722 ) ($1,570 ) Net loss $4,256 $2,926 $893 $146 $2,148 $1,149 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $5,957 $9,414 $1,900 $868 $2,378 $2,058 Interest cost on APBO 12,261 16,642 3,655 2,805 5,652 2,611 Expected return on assets (19,135 ) — (5,771 ) (4,475 ) (10,358 ) (3,727 ) Amortization of prior service credit (2,441 ) (5,614 ) (915 ) (709 ) (1,300 ) (824 ) Recognized net loss 1,267 2,723 149 56 801 443 Net other postretirement benefit cost ($2,091 ) $23,165 ($982 ) ($1,455 ) ($2,827 ) $561 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period $— ($12,845 ) $— $— ($8,536 ) ($3,845 ) Net loss 55,642 61,049 9,525 6,309 24,482 10,596 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 5,614 915 709 1,300 824 Amortization of net loss (1,267 ) (2,723 ) (149 ) (56 ) (801 ) (443 ) Total $56,816 $51,095 $10,291 $6,962 $16,445 $7,132 Total recognized as net periodic other postretirement cost, regulatory asset, and/or AOCI (before tax) $54,725 $74,260 $9,309 $5,507 $13,618 $7,693 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($2,441 ) ($7,467 ) ($916 ) ($709 ) ($2,723 ) ($1,465 ) Net loss $5,356 $7,118 $860 $470 $2,740 $1,198 Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheet Other postretirement benefit obligations, plan assets, funded status, and amounts not yet recognized and recognized in the Consolidated Balance Sheets of Entergy Corporation and its Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 2015 (In Thousands) Change in APBO Balance at January 1 $1,530,829 $1,739,557 Service cost 32,291 45,305 Interest cost 56,331 71,934 Plan amendments (20,353 ) (48,192 ) Plan participant contributions 27,686 29,685 Actuarial (gain)/loss 46,201 (208,017 ) Benefits paid (104,477 ) (102,618 ) Medicare Part D subsidy received 455 3,175 Balance at December 31 $1,568,963 $1,530,829 Change in Plan Assets Fair value of assets at January 1 $579,069 $597,627 Actual return on plan assets 38,216 (8,303 ) Employer contributions 56,166 62,678 Plan participant contributions 27,686 29,685 Benefits paid (104,477 ) (102,618 ) Fair value of assets at December 31 $596,660 $579,069 Funded status ($972,303 ) ($951,760 ) Amounts recognized in the balance sheet Current liabilities ($45,255 ) ($41,326 ) Non-current liabilities (927,048 ) (910,434 ) Total funded status ($972,303 ) ($951,760 ) Amounts recognized as a regulatory asset Prior service credit ($54,896 ) ($61,833 ) Net loss 222,540 191,782 $167,644 $129,949 Amounts recognized as AOCI (before tax) Prior service credit ($89,474 ) ($107,673 ) Net loss 172,575 171,742 $83,101 $64,069 Other postretirement benefit obligations, plan assets, funded status, and amounts not yet recognized and recognized in the Balance Sheets of the Registrant Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at January 1 $258,900 $356,253 $77,382 $51,951 $114,582 $57,645 Service cost 3,913 7,476 1,543 622 1,590 1,337 Interest cost 9,297 13,041 2,835 1,791 4,154 2,117 Plan amendments (1,007 ) (4,647 ) (6,219 ) — — — Plan participant contributions 6,330 6,273 1,721 1,213 1,927 1,390 Actuarial (gain)/loss 2,453 (13,117 ) 8,230 4,774 12,389 4,806 Benefits paid (21,178 ) (22,893 ) (7,031 ) (4,852 ) (6,977 ) (4,818 ) Medicare Part D subsidy received 79 114 24 16 35 21 Balance at December 31 $258,787 $342,500 $78,485 $55,515 $127,700 $62,498 Change in Plan Assets Fair value of assets at January 1 $243,206 $— $75,538 $69,881 $130,374 $44,917 Actual return on plan assets 16,977 — 5,032 3,674 8,586 3,066 Employer contributions 5,591 16,620 685 4,320 3,159 330 Plan participant contributions 6,330 6,273 1,721 1,213 1,927 1,390 Benefits paid (21,178 ) (22,893 ) (7,031 ) (4,852 ) (6,977 ) (4,818 ) Fair value of assets at December 31 $250,926 $— $75,945 $74,236 $137,069 $44,885 Funded status ($7,861 ) ($342,500 ) ($2,540 ) $18,721 $9,369 ($17,613 ) Amounts recognized in the balance sheet Current liabilities $— ($19,209 ) $— $— $— $— Non-current liabilities (7,861 ) (323,291 ) (2,540 ) 18,721 9,369 (17,613 ) Total funded status ($7,861 ) ($342,500 ) ($2,540 ) $18,721 $9,369 ($17,613 ) Amounts recognized in regulatory asset Prior service credit ($21,684 ) $— ($8,511 ) ($2,172 ) ($8,296 ) ($5,332 ) Net loss 76,388 — 26,416 12,029 50,036 23,405 $54,704 $— $17,905 $9,857 $41,740 $18,073 Amounts recognized in AOCI (before tax) Prior service credit $— ($27,735 ) $— $— $— $— Net loss — 54,700 — — — — $— $26,965 $— $— $— $— 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at January 1 $303,716 $394,946 $83,162 $63,779 $130,145 $60,754 Service cost 6,957 9,893 2,028 818 2,000 1,881 Interest cost 12,518 16,311 3,436 2,608 5,366 2,511 Plan amendments (18,035 ) (1,361 ) — — — (644 ) Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Actuarial (gain)/loss (34,217 ) (47,043 ) (6,407 ) (12,118 ) (17,052 ) (3,973 ) Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Medicare Part D subsidy received 619 825 206 137 306 118 Balance at December 31 $258,900 $356,253 $77,382 $51,951 $114,582 $57,645 Change in Plan Assets Fair value of assets at January 1 $244,191 $— $80,935 $71,004 $135,733 $48,293 Actual return on plan assets (3,049 ) — (1,015 ) (1,504 ) (1,794 ) (634 ) Employer contributions 14,722 17,318 661 3,654 2,618 260 Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Fair value of assets at December 31 $243,206 $— $75,538 $69,881 $130,374 $44,917 Funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in the balance sheet Current liabilities $— ($18,857 ) $— $— $— $— Non-current liabilities (15,694 ) (337,396 ) (1,844 ) 17,930 15,792 (12,728 ) Total funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in regulatory asset Prior service credit ($26,149 ) $— ($3,225 ) ($2,917 ) ($11,018 ) ($6,902 ) Net loss 77,313 — 18,594 6,458 38,806 19,557 $51,164 $— $15,369 $3,541 $27,788 $12,655 Amounts recognized in AOCI (before tax) Prior service credit $— ($30,874 ) $— $— $— $— Net loss — 70,743 — — — — $— $39,869 $— $— $— $— Non-Qualified Pension Plans Entergy also sponsors non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. Entergy recognized net periodic pension cost related to these plans of $24.9 million in 2016 , $22.8 million in 2015 , and $32.4 million in 2014 . In 2016 , 2015 , and 2014 Entergy recognized $8.1 million , $5.1 million , and $15.1 million , respectively in settlement charges related to the payment of lump sum benefits out of the plan that is included in the non-qualified pension plan cost above. The projected benefit obligation was $169.3 million and $157.3 million as of December 31, 2016 and 2015 , respectively. The accumulated benefit obligation was $151 million and $137.6 million as of December 31, 2016 and 2015 , respectively. Entergy’s non-qualified, non-current pension liability at December 31, 2016 and 2015 was $137.6 million and $136.1 million , respectively; and its current liability was $31.7 million and $21.2 million , respectively. The unamortized prior service cost and net loss are recognized in regulatory assets ( $59.8 million at December 31, 2016 and $58.8 million at December 31, 2015 ) and accumulated other comprehensive income before taxes ( $31.6 million at December 31, 2016 and $23.5 million at December 31, 2015 ). The following Registrant Subsidiaries participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. The net periodic pension cost for their employees for the non-qualified plans for 2016 , 2015 , and 2014 , was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2016 $1,819 $231 $236 $65 $504 2015 $446 $377 $235 $64 $595 2014 $754 $135 $190 $95 $491 Included in the 2016 net periodic pension cost above are settlement charges of $1.4 million and $1 thousand for Entergy Arkansas and Entergy Mississippi, respectively, related to the lump sum benefits paid out of the plan. Included in the 2015 net periodic pension cost above are settlement charges of $108 thousand and $2 thousand for Entergy Louisiana and Entergy Mississippi, respectively, related to the lump sum benefits paid out of the plan. Included in the 2014 net periodic pension cost above are settlement charges of $337 thousand and $16 thousand for Entergy Arkansas and Entergy Texas, respectively, related to the lump sum benefits paid out of the plan. The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2016 and 2015 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2016 $3,897 $2,134 $2,296 $514 $8,665 2015 $4,694 $2,550 $2,185 $468 $8,832 The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2016 and 2015 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2016 $3,439 $2,134 $1,961 $452 $8,333 2015 $4,495 $2,538 $1,802 $417 $8,460 The following amounts were recorded on the balance sheet as of December 31, 2016 and 2015 : 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas ( |
| System Energy [Member] | |
| Retirement And Other Postretirement Benefits | RETIREMENT, OTHER POSTRETIREMENT BENEFITS, AND DEFINED CONTRIBUTION PLANS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Qualified Pension Plans Entergy has nine qualified pension plans covering substantially all employees. The “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Retirement Plan II for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan II for Bargaining Employees,” “Entergy Corporation Retirement Plan III,” “Entergy Corporation Retirement Plan IV for Non-Bargaining Employees,” and “Entergy Corporation Retirement Plan IV for Bargaining Employees” are non-contributory final average pay plans and provide pension benefits that are based on employees’ credited service and compensation during employment. Effective December 31, 2016, the Entergy Corporation Retirement Plan IV for Non-Bargaining Employees was merged with and into the Entergy Corporation Retirement Plan II for Non-Bargaining Employees. There is no loss of vesting or benefit options or reduction of accrued benefits to affected participants as a result of this plan merger. Non-bargaining employees whose most recent date of hire is after June 30, 2014 participate in the “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees.” Certain bargaining employees hired or rehired after June 30, 2014, or such later date provided for in their applicable collective bargaining agreements, participate in the “Entergy Corporation Cash Balance Plan for Bargaining Employees.” The Registrant Subsidiaries participate in these four plans: “Entergy Corporation Retirement Plan for Non-Bargaining Employees,” “Entergy Corporation Retirement Plan for Bargaining Employees,” “Entergy Corporation Cash Balance Plan for Non-Bargaining Employees,” and “Entergy Cash Balance Plan for Bargaining Employees.” The assets of the seven final average pay qualified pension plans are held in a master trust established by Entergy, and the assets of the two cash balance pension plans are held in a second master trust established by Entergy. Each pension plan has an undivided beneficial interest in each of the investment accounts in its respective master trust that is maintained by a trustee. Use of the master trusts permits the commingling of the trust assets of the pension plans of Entergy Corporation and its Registrant Subsidiaries for investment and administrative purposes. Although assets in the master trusts are commingled, the trustee maintains supporting records for the purpose of allocating the trust level equity in net earnings (loss) and the administrative expenses of the investment accounts in each trust to the various participating pension plans in that particular trust. The fair value of the trusts’ assets is determined by the trustee and certain investment managers. For each trust, the trustee calculates a daily earnings factor, including realized and unrealized gains or losses, collected and accrued income, and administrative expenses, and allocates earnings to each plan in the master trusts on a pro rata basis. Within each pension plan, the record of each Registrant Subsidiary’s beneficial interest in the plan assets is maintained by the plan’s actuary and is updated quarterly. Assets for each Registrant Subsidiary are increased for investment net income and contributions, and are decreased for benefit payments. A plan’s investment net income/loss (i.e. interest and dividends, realized and unrealized gains and losses and expenses) is allocated to the Registrant Subsidiaries participating in that plan based on the value of assets for each Registrant Subsidiary at the beginning of the quarter adjusted for contributions and benefit payments made during the quarter. Entergy Corporation and its subsidiaries fund pension plans in an amount not less than the minimum required contribution under the Employee Retirement Income Security Act of 1974, as amended, and the Internal Revenue Code of 1986, as amended. The assets of the plans include common and preferred stocks, fixed-income securities, interest in a money market fund, and insurance contracts. The Registrant Subsidiaries’ pension costs are recovered from customers as a component of cost of service in each of their respective jurisdictions. Components of Qualified Net Pension Cost and Other Amounts Recognized as a Regulatory Asset and/or Accumulated Other Comprehensive Income (AOCI) Entergy Corporation and its subsidiaries’ total 2016 , 2015 , and 2014 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, included the following components: 2016 2015 2014 (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $143,244 $175,046 $140,436 Interest cost on projected benefit obligation 261,613 302,777 290,076 Expected return on assets (389,465 ) (394,618 ) (361,462 ) Amortization of prior service cost 1,079 1,561 1,600 Recognized net loss 195,298 235,922 145,095 Curtailment loss 3,084 374 — Special termination benefit — 76 732 Net periodic pension costs $214,853 $321,138 $216,477 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $203,229 $50,762 $1,389,912 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost (1,079 ) (1,561 ) (1,600 ) Acceleration of prior service cost to curtailment (1,045 ) (374 ) — Amortization of net loss (195,298 ) (235,922 ) (145,095 ) Total $5,807 ($187,095 ) $1,243,217 Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax) $220,660 $134,043 $1,459,694 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year: Prior service cost $261 $1,079 $1,561 Net loss $227,720 $195,321 $237,013 The Registrant Subsidiaries’ total 2016 , 2015 , and 2014 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, for their employees included the following components: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $20,724 $28,194 $6,250 $2,625 $5,664 $6,263 Interest cost on projected benefit obligation 52,219 59,478 15,245 7,256 14,228 11,966 Expected return on assets (79,087 ) (88,383 ) (23,923 ) (10,748 ) (24,248 ) (17,836 ) Recognized net loss 43,745 47,783 11,938 6,460 9,358 10,415 Net pension cost $37,601 $47,072 $9,510 $5,593 $5,002 $10,808 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $60,968 $46,742 $10,942 $5,463 $3,816 $20,805 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of net loss (43,745 ) (47,783 ) (11,938 ) (6,460 ) (9,358 ) (10,415 ) Total $17,223 ($1,041 ) ($996 ) ($997 ) ($5,542 ) $10,390 Total recognized as net periodic pension (income)/cost regulatory asset, and/or AOCI (before tax) $54,824 $46,031 $8,514 $4,596 ($540 ) $21,198 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $46,560 $49,417 $12,213 $6,632 $9,241 $11,857 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $26,646 $34,396 $7,929 $3,395 $6,582 $7,827 Interest cost on projected benefit obligation 61,885 69,465 18,007 8,432 17,414 13,970 Expected return on assets (80,102 ) (90,803 ) (24,420 ) (10,899 ) (24,887 ) (18,271 ) Recognized net loss 54,254 59,802 14,896 8,053 12,950 13,055 Net pension cost $62,683 $72,860 $16,412 $8,981 $12,059 $16,581 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net loss $16,687 $16,618 $6,329 $1,853 ($4,488 ) $101 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of net loss (54,254 ) (59,802 ) (14,896 ) (8,053 ) (12,950 ) (13,055 ) Total ($37,567 ) ($43,184 ) ($8,567 ) ($6,200 ) ($17,438 ) ($12,954 ) Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax) $25,116 $29,676 $7,845 $2,781 ($5,379 ) $3,627 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $43,747 $47,809 $11,938 $6,460 $9,358 $10,414 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Net periodic pension cost: Service cost - benefits earned during the period $20,090 $25,706 $6,094 $2,666 $5,142 $5,785 Interest cost on projected benefit obligation 59,537 66,984 17,273 8,164 17,746 13,561 Expected return on assets (73,218 ) (83,746 ) (22,794 ) (10,019 ) (23,723 ) (16,619 ) Amortization of prior service cost — — — — — 2 Recognized net loss 35,956 40,446 9,415 5,796 9,356 9,500 Net pension cost $42,365 $49,390 $9,988 $6,607 $8,521 $12,229 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Net gain $300,907 $318,932 $88,199 $38,161 $65,363 $60,763 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service cost — — — — — (2 ) Amortization of net loss (35,956 ) (40,446 ) (9,415 ) (5,796 ) (9,356 ) (9,500 ) Total $264,951 $278,486 $78,784 $32,365 $56,007 $51,261 Total recognized as net periodic pension income, regulatory asset, and/or AOCI (before tax) $307,316 $327,876 $88,772 $38,972 $64,528 $63,490 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Net loss $54,254 $59,802 $14,896 $8,053 $12,950 $13,055 Qualified Pension Obligations, Plan Assets, Funded Status, Amounts Recognized in the Balance Sheet Qualified pension obligations, plan assets, funded status, amounts recognized in the Consolidated Balance Sheets for Entergy Corporation and its Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 2015 (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at January 1 $6,848,238 $7,230,542 Service cost 143,244 175,046 Interest cost 261,613 302,777 Curtailment 2,039 — Special termination benefit — 76 Actuarial (gain)/loss 209,360 (460,986 ) Employee contributions 23 524 Benefits paid (321,950 ) (399,741 ) Balance at December 31 $7,142,567 $6,848,238 Change in Plan Assets Fair value of assets at January 1 $4,707,433 $4,827,966 Actual return on plan assets 395,596 (117,130 ) Employer contributions 390,100 395,814 Employee contributions 23 524 Benefits paid (321,950 ) (399,741 ) Fair value of assets at December 31 $5,171,202 $4,707,433 Funded status ($1,971,365 ) ($2,140,805 ) Amount recognized in the balance sheet Non-current liabilities ($1,971,365 ) ($2,140,805 ) Amount recognized as a regulatory asset Net loss $2,326,349 $2,300,222 Amount recognized as AOCI (before tax) Prior service cost $659 $2,784 Net loss 619,276 637,472 $619,935 $640,256 Qualified pension obligations, plan assets, funded status, amounts recognized in the Balance Sheets for the Registrant Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at January 1 $1,400,511 $1,564,710 $408,604 $191,064 $383,627 $311,542 Service cost 20,724 28,194 6,250 2,625 5,664 6,263 Interest cost 52,219 59,478 15,245 7,256 14,228 11,966 Actuarial (gain)/loss 62,187 48,357 11,343 5,573 4,274 20,661 Benefits paid (81,331 ) (76,506 ) (22,241 ) (9,054 ) (21,427 ) (15,051 ) Balance at December 31 $1,454,310 $1,624,233 $419,201 $197,464 $386,366 $335,381 Change in Plan Assets Fair value of assets at January 1 $959,618 $1,071,234 $292,297 $129,975 $298,378 $212,006 Actual return on plan assets 80,306 89,998 24,325 10,858 24,705 17,692 Employer contributions 82,999 84,421 19,968 10,709 15,920 20,497 Benefits paid (81,331 ) (76,506 ) (22,241 ) (9,054 ) (21,427 ) (15,051 ) Fair value of assets at December 31 $1,041,592 $1,169,147 $314,349 $142,488 $317,576 $235,144 Funded status ($412,718 ) ($455,086 ) ($104,852 ) ($54,976 ) ($68,790 ) ($100,237 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($412,718 ) ($455,086 ) ($104,852 ) ($54,976 ) ($68,790 ) ($100,237 ) Amounts recognized as regulatory asset Net loss $701,774 $686,337 $189,409 $94,944 $153,544 $169,897 Amounts recognized as AOCI (before tax) Net loss $— $51,660 $— $— $— $— 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in Projected Benefit Obligation (PBO) Balance at January 1 $1,485,718 $1,666,535 $432,169 $202,555 $418,498 $334,312 Service cost 26,646 34,396 7,929 3,395 6,582 7,827 Interest cost 61,885 69,465 18,007 8,432 17,414 13,970 Actuarial (gain)/loss (87,617 ) (101,361 ) (25,492 ) (12,289 ) (36,862 ) (23,720 ) Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Balance at December 31 $1,400,511 $1,564,710 $408,604 $191,064 $383,627 $311,542 Change in Plan Assets Fair value of assets at January 1 $977,521 $1,113,359 $301,250 $133,344 $310,713 $217,621 Actual return on plan assets (24,201 ) (27,175 ) (7,401 ) (3,243 ) (7,487 ) (5,550 ) Employer contributions 92,419 89,375 22,457 10,903 17,157 20,782 Benefits paid (86,121 ) (104,325 ) (24,009 ) (11,029 ) (22,005 ) (20,847 ) Fair value of assets at December 31 $959,618 $1,071,234 $292,297 $129,975 $298,378 $212,006 Funded status ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized in the balance sheet (funded status) Non-current liabilities ($440,893 ) ($493,476 ) ($116,307 ) ($61,089 ) ($85,249 ) ($99,536 ) Amounts recognized as regulatory asset Net loss $684,552 $687,305 $190,406 $95,941 $159,085 $159,508 Amounts recognized as AOCI (before tax) Net loss $— $51,733 $— $— $— $— Accumulated Pension Benefit Obligation The accumulated benefit obligation for Entergy’s qualified pension plans was $6.7 billion and $6.3 billion at December 31, 2016 and 2015 , respectively. The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2016 and 2015 was as follows: December 31, 2016 2015 (In Thousands) Entergy Arkansas $1,379,265 $1,309,903 Entergy Louisiana $1,513,884 $1,436,535 Entergy Mississippi $396,081 $379,775 Entergy New Orleans $186,247 $176,692 Entergy Texas $365,251 $359,687 System Energy $315,131 $286,917 Other Postretirement Benefits Entergy also currently offers retiree medical, dental, vision, and life insurance benefits (other postretirement benefits) for eligible retired employees. Employees who commenced employment before July 1, 2014 and who satisfy certain eligibility requirements (including retiring from Entergy after a certain age and/or years of service with Entergy and immediately commencing their Entergy pension benefit), may become eligible for other postretirement benefits. Entergy uses a December 31 measurement date for its postretirement benefit plans. Effective January 1, 1993, Entergy adopted an accounting standard requiring a change from a cash method to an accrual method of accounting for postretirement benefits other than pensions. Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, and Entergy Texas have received regulatory approval to recover accrued other postretirement benefit costs through rates. The LPSC ordered Entergy Louisiana to continue the use of the pay-as-you-go method for ratemaking purposes for postretirement benefits other than pensions. However, the LPSC retains the flexibility to examine individual companies’ accounting for other postretirement benefits to determine if special exceptions to this order are warranted. Pursuant to regulatory directives, Entergy Arkansas, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy contribute the other postretirement benefit costs collected in rates into external trusts. System Energy is funding, on behalf of Entergy Operations, other postretirement benefits associated with Grand Gulf. Trust assets contributed by participating Registrant Subsidiaries are in master trusts, established by Entergy Corporation and maintained by a trustee. Each participating Registrant Subsidiary holds a beneficial interest in the trusts’ assets. The assets in the master trusts are commingled for investment and administrative purposes. Although assets are commingled, supporting records are maintained for the purpose of allocating the beneficial interest in net earnings/(losses) and the administrative expenses of the investment accounts to the various participating plans and participating Registrant Subsidiaries. Beneficial interest in an investment account’s net income/(loss) is comprised of interest and dividends, realized and unrealized gains and losses, and expenses. Beneficial interest from these investments is allocated to the plans and participating Registrant Subsidiary based on their portion of net assets in the pooled accounts. Components of Net Other Postretirement Benefit Cost and Other Amounts Recognized as a Regulatory Asset and/or AOCI Entergy Corporation’s and its subsidiaries’ total 2016 , 2015 , and 2014 other postretirement benefit costs, including amounts capitalized and amounts recognized as a regulatory asset and/or other comprehensive income, included the following components: 2016 2015 2014 (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $32,291 $45,305 $43,493 Interest cost on APBO 56,331 71,934 71,841 Expected return on assets (41,820 ) (45,375 ) (44,787 ) Amortization of prior service credit (45,490 ) (37,280 ) (31,590 ) Recognized net loss 18,214 31,573 11,143 Net other postretirement benefit cost $19,526 $66,157 $50,100 Other changes in plan assets and benefit obligations recognized as a regulatory asset and /or AOCI (before tax) Arising this period: Prior service credit for period ($20,353 ) ($48,192 ) ($35,864 ) Net loss/(gain) 49,805 (154,339 ) 287,313 Amounts reclassified from regulatory asset and /or AOCI to net periodic benefit cost in the current year: Amortization of prior service credit 45,490 37,280 31,590 Amortization of net loss (18,214 ) (31,573 ) (11,143 ) Total $56,728 ($196,824 ) $271,896 Total recognized as net periodic benefit income/(cost), regulatory asset, and/or AOCI (before tax) $76,254 ($130,667 ) $321,996 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic benefit cost in the following year Prior service credit ($41,425 ) ($45,485 ) ($37,280 ) Net loss $21,905 $18,214 $31,591 Total 2016 , 2015 , and 2014 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy Other postretirement costs: Service cost - benefits earned during the period $3,913 $7,476 $1,543 $622 $1,590 $1,337 Interest cost on APBO 9,297 13,041 2,835 1,791 4,154 2,117 Expected return on assets (17,855 ) — (5,517 ) (4,617 ) (9,575 ) (3,257 ) Amortization of prior credit (5,472 ) (7,787 ) (934 ) (745 ) (2,722 ) (1,570 ) Recognized net loss 4,256 2,926 893 146 2,148 1,149 Net other postretirement benefit (income)/cost ($5,861 ) $15,656 ($1,180 ) ($2,803 ) ($4,405 ) ($224 ) Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($1,007 ) ($4,647 ) ($6,219 ) $— $— $— Net (gain)/loss 3,331 (13,117 ) 8,715 5,717 13,378 4,997 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 5,472 7,787 934 745 2,722 1,570 Amortization of net loss (4,256 ) (2,926 ) (893 ) (146 ) (2,148 ) (1,149 ) Total $3,540 ($12,903 ) $2,537 $6,316 $13,952 $5,418 Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax) ($2,321 ) $2,753 $1,357 $3,513 $9,547 $5,194 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($5,110 ) ($7,739 ) ($1,824 ) ($745 ) ($2,316 ) ($1,513 ) Net loss $4,460 $1,859 $1,675 $418 $3,303 $1,560 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $6,957 $9,893 $2,028 $818 $2,000 $1,881 Interest cost on APBO 12,518 16,311 3,436 2,608 5,366 2,511 Expected return on assets (19,190 ) — (6,166 ) (4,804 ) (10,351 ) (3,644 ) Amortization of prior credit (2,441 ) (7,467 ) (916 ) (709 ) (2,723 ) (1,465 ) Recognized net loss 5,356 7,118 860 470 2,740 1,198 Net other postretirement benefit (income)/cost $3,200 $25,855 ($758 ) ($1,617 ) ($2,968 ) $481 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period ($18,035 ) ($1,361 ) $— $— $— ($644 ) Net (gain)/loss (11,978 ) (47,043 ) 774 (5,810 ) (4,907 ) 305 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 7,467 916 709 2,723 1,465 Amortization of net loss (5,356 ) (7,118 ) (860 ) (470 ) (2,740 ) (1,198 ) Total ($32,928 ) ($48,055 ) $830 ($5,571 ) ($4,924 ) ($72 ) Total recognized as net periodic other postretirement income, regulatory asset, and/or AOCI (before tax) ($29,728 ) ($22,200 ) $72 ($7,188 ) ($7,892 ) $409 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($5,472 ) ($7,783 ) ($933 ) ($745 ) ($2,722 ) ($1,570 ) Net loss $4,256 $2,926 $893 $146 $2,148 $1,149 2014 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Other postretirement costs: Service cost - benefits earned during the period $5,957 $9,414 $1,900 $868 $2,378 $2,058 Interest cost on APBO 12,261 16,642 3,655 2,805 5,652 2,611 Expected return on assets (19,135 ) — (5,771 ) (4,475 ) (10,358 ) (3,727 ) Amortization of prior service credit (2,441 ) (5,614 ) (915 ) (709 ) (1,300 ) (824 ) Recognized net loss 1,267 2,723 149 56 801 443 Net other postretirement benefit cost ($2,091 ) $23,165 ($982 ) ($1,455 ) ($2,827 ) $561 Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax) Arising this period: Prior service credit for the period $— ($12,845 ) $— $— ($8,536 ) ($3,845 ) Net loss 55,642 61,049 9,525 6,309 24,482 10,596 Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year: Amortization of prior service credit 2,441 5,614 915 709 1,300 824 Amortization of net loss (1,267 ) (2,723 ) (149 ) (56 ) (801 ) (443 ) Total $56,816 $51,095 $10,291 $6,962 $16,445 $7,132 Total recognized as net periodic other postretirement cost, regulatory asset, and/or AOCI (before tax) $54,725 $74,260 $9,309 $5,507 $13,618 $7,693 Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year Prior service credit ($2,441 ) ($7,467 ) ($916 ) ($709 ) ($2,723 ) ($1,465 ) Net loss $5,356 $7,118 $860 $470 $2,740 $1,198 Other Postretirement Benefit Obligations, Plan Assets, Funded Status, and Amounts Not Yet Recognized and Recognized in the Balance Sheet Other postretirement benefit obligations, plan assets, funded status, and amounts not yet recognized and recognized in the Consolidated Balance Sheets of Entergy Corporation and its Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 2015 (In Thousands) Change in APBO Balance at January 1 $1,530,829 $1,739,557 Service cost 32,291 45,305 Interest cost 56,331 71,934 Plan amendments (20,353 ) (48,192 ) Plan participant contributions 27,686 29,685 Actuarial (gain)/loss 46,201 (208,017 ) Benefits paid (104,477 ) (102,618 ) Medicare Part D subsidy received 455 3,175 Balance at December 31 $1,568,963 $1,530,829 Change in Plan Assets Fair value of assets at January 1 $579,069 $597,627 Actual return on plan assets 38,216 (8,303 ) Employer contributions 56,166 62,678 Plan participant contributions 27,686 29,685 Benefits paid (104,477 ) (102,618 ) Fair value of assets at December 31 $596,660 $579,069 Funded status ($972,303 ) ($951,760 ) Amounts recognized in the balance sheet Current liabilities ($45,255 ) ($41,326 ) Non-current liabilities (927,048 ) (910,434 ) Total funded status ($972,303 ) ($951,760 ) Amounts recognized as a regulatory asset Prior service credit ($54,896 ) ($61,833 ) Net loss 222,540 191,782 $167,644 $129,949 Amounts recognized as AOCI (before tax) Prior service credit ($89,474 ) ($107,673 ) Net loss 172,575 171,742 $83,101 $64,069 Other postretirement benefit obligations, plan assets, funded status, and amounts not yet recognized and recognized in the Balance Sheets of the Registrant Subsidiaries as of December 31, 2016 and 2015 are as follows: 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at January 1 $258,900 $356,253 $77,382 $51,951 $114,582 $57,645 Service cost 3,913 7,476 1,543 622 1,590 1,337 Interest cost 9,297 13,041 2,835 1,791 4,154 2,117 Plan amendments (1,007 ) (4,647 ) (6,219 ) — — — Plan participant contributions 6,330 6,273 1,721 1,213 1,927 1,390 Actuarial (gain)/loss 2,453 (13,117 ) 8,230 4,774 12,389 4,806 Benefits paid (21,178 ) (22,893 ) (7,031 ) (4,852 ) (6,977 ) (4,818 ) Medicare Part D subsidy received 79 114 24 16 35 21 Balance at December 31 $258,787 $342,500 $78,485 $55,515 $127,700 $62,498 Change in Plan Assets Fair value of assets at January 1 $243,206 $— $75,538 $69,881 $130,374 $44,917 Actual return on plan assets 16,977 — 5,032 3,674 8,586 3,066 Employer contributions 5,591 16,620 685 4,320 3,159 330 Plan participant contributions 6,330 6,273 1,721 1,213 1,927 1,390 Benefits paid (21,178 ) (22,893 ) (7,031 ) (4,852 ) (6,977 ) (4,818 ) Fair value of assets at December 31 $250,926 $— $75,945 $74,236 $137,069 $44,885 Funded status ($7,861 ) ($342,500 ) ($2,540 ) $18,721 $9,369 ($17,613 ) Amounts recognized in the balance sheet Current liabilities $— ($19,209 ) $— $— $— $— Non-current liabilities (7,861 ) (323,291 ) (2,540 ) 18,721 9,369 (17,613 ) Total funded status ($7,861 ) ($342,500 ) ($2,540 ) $18,721 $9,369 ($17,613 ) Amounts recognized in regulatory asset Prior service credit ($21,684 ) $— ($8,511 ) ($2,172 ) ($8,296 ) ($5,332 ) Net loss 76,388 — 26,416 12,029 50,036 23,405 $54,704 $— $17,905 $9,857 $41,740 $18,073 Amounts recognized in AOCI (before tax) Prior service credit $— ($27,735 ) $— $— $— $— Net loss — 54,700 — — — — $— $26,965 $— $— $— $— 2015 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas System Energy (In Thousands) Change in APBO Balance at January 1 $303,716 $394,946 $83,162 $63,779 $130,145 $60,754 Service cost 6,957 9,893 2,028 818 2,000 1,881 Interest cost 12,518 16,311 3,436 2,608 5,366 2,511 Plan amendments (18,035 ) (1,361 ) — — — (644 ) Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Actuarial (gain)/loss (34,217 ) (47,043 ) (6,407 ) (12,118 ) (17,052 ) (3,973 ) Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Medicare Part D subsidy received 619 825 206 137 306 118 Balance at December 31 $258,900 $356,253 $77,382 $51,951 $114,582 $57,645 Change in Plan Assets Fair value of assets at January 1 $244,191 $— $80,935 $71,004 $135,733 $48,293 Actual return on plan assets (3,049 ) — (1,015 ) (1,504 ) (1,794 ) (634 ) Employer contributions 14,722 17,318 661 3,654 2,618 260 Plan participant contributions 6,818 6,864 1,884 1,259 2,092 1,530 Benefits paid (19,476 ) (24,182 ) (6,927 ) (4,532 ) (8,275 ) (4,532 ) Fair value of assets at December 31 $243,206 $— $75,538 $69,881 $130,374 $44,917 Funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in the balance sheet Current liabilities $— ($18,857 ) $— $— $— $— Non-current liabilities (15,694 ) (337,396 ) (1,844 ) 17,930 15,792 (12,728 ) Total funded status ($15,694 ) ($356,253 ) ($1,844 ) $17,930 $15,792 ($12,728 ) Amounts recognized in regulatory asset Prior service credit ($26,149 ) $— ($3,225 ) ($2,917 ) ($11,018 ) ($6,902 ) Net loss 77,313 — 18,594 6,458 38,806 19,557 $51,164 $— $15,369 $3,541 $27,788 $12,655 Amounts recognized in AOCI (before tax) Prior service credit $— ($30,874 ) $— $— $— $— Net loss — 70,743 — — — — $— $39,869 $— $— $— $— Non-Qualified Pension Plans Entergy also sponsors non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. Entergy recognized net periodic pension cost related to these plans of $24.9 million in 2016 , $22.8 million in 2015 , and $32.4 million in 2014 . In 2016 , 2015 , and 2014 Entergy recognized $8.1 million , $5.1 million , and $15.1 million , respectively in settlement charges related to the payment of lump sum benefits out of the plan that is included in the non-qualified pension plan cost above. The projected benefit obligation was $169.3 million and $157.3 million as of December 31, 2016 and 2015 , respectively. The accumulated benefit obligation was $151 million and $137.6 million as of December 31, 2016 and 2015 , respectively. Entergy’s non-qualified, non-current pension liability at December 31, 2016 and 2015 was $137.6 million and $136.1 million , respectively; and its current liability was $31.7 million and $21.2 million , respectively. The unamortized prior service cost and net loss are recognized in regulatory assets ( $59.8 million at December 31, 2016 and $58.8 million at December 31, 2015 ) and accumulated other comprehensive income before taxes ( $31.6 million at December 31, 2016 and $23.5 million at December 31, 2015 ). The following Registrant Subsidiaries participate in Entergy’s non-qualified, non-contributory defined benefit pension plans that provide benefits to certain key employees. The net periodic pension cost for their employees for the non-qualified plans for 2016 , 2015 , and 2014 , was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2016 $1,819 $231 $236 $65 $504 2015 $446 $377 $235 $64 $595 2014 $754 $135 $190 $95 $491 Included in the 2016 net periodic pension cost above are settlement charges of $1.4 million and $1 thousand for Entergy Arkansas and Entergy Mississippi, respectively, related to the lump sum benefits paid out of the plan. Included in the 2015 net periodic pension cost above are settlement charges of $108 thousand and $2 thousand for Entergy Louisiana and Entergy Mississippi, respectively, related to the lump sum benefits paid out of the plan. Included in the 2014 net periodic pension cost above are settlement charges of $337 thousand and $16 thousand for Entergy Arkansas and Entergy Texas, respectively, related to the lump sum benefits paid out of the plan. The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2016 and 2015 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2016 $3,897 $2,134 $2,296 $514 $8,665 2015 $4,694 $2,550 $2,185 $468 $8,832 The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2016 and 2015 was as follows: Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas (In Thousands) 2016 $3,439 $2,134 $1,961 $452 $8,333 2015 $4,495 $2,538 $1,802 $417 $8,460 The following amounts were recorded on the balance sheet as of December 31, 2016 and 2015 : 2016 Entergy Arkansas Entergy Louisiana Entergy Mississippi Entergy New Orleans Entergy Texas ( |
