Asset Retirement Obligations (Tables)

12 Months Ended

Dec. 31, 2018

Cumulative decommissioning and retirement cost liabilities and expenses

The cumulative decommissioning and retirement cost liabilities and expenses recorded in 2018 and 2017 by Entergy were as follows:

	Liabilities as of December 31, 2017		Accretion		Change in Cash Flow Estimate		Spending			Liabilities as of December 31, 2018
	(In Millions)
Utility:
Entergy Arkansas		$981.2		$60.4		$8.9		($2.1	)		$1,048.4
Entergy Louisiana	1,140.5		63.2		85.4		(8.8		)	1,280.3
Entergy Mississippi	9.2		0.5		0.5		(1.0		)	9.2
Entergy New Orleans	3.1		0.2		—		—			3.3
Entergy Texas	6.8		0.4		—		—			7.2
System Energy	861.7		34.3		—		—			896.0
Total	3,002.5		159.0		94.8		(11.9		)	3,244.4
Entergy Wholesale Commodities:
Big Rock Point	38.9		3.2		—		(2.4		)	39.7
Indian Point 1	217.6		18.6		—		(8.3		)	227.9
Indian Point 2	708.7		60.6		—		(1.3		)	768.0
Indian Point 3	694.5		58.0		—		(1.9		)	750.6
Palisades	470.4		39.6		—		(2.0		)	508.0
Pilgrim	651.4		58.6		117.5		(11.0		)	816.5
Vermont Yankee	401.5		25.9		293.0		(152.5		)	567.9		(b)
Other (a)	0.3		—		0.1		—			0.4
Total	3,183.3		264.5		410.6		(179.4		)	3,679.0
Entergy Total		$6,185.8		$423.5		$505.4		($191.3	)		$6,923.4

	Liabilities as of December 31, 2016			Accretion		Change in Cash Flow Estimate			Spending			Dispositions				Liabilities as of December 31, 2017
	(In Millions)
Utility:
Entergy Arkansas		$924.4			$56.8		$—			$—			$—				$981.2
Entergy Louisiana	1,082.7			57.8		—			—			—				1,140.5
Entergy Mississippi	8.7			0.5		—			—			—				9.2
Entergy New Orleans	2.9			0.2		—			—			—				3.1
Entergy Texas	6.5			0.3		—			—			—				6.8
System Energy	854.2			43.4		(35.9		)	—			—				861.7
Total	2,879.4			159.0		(35.9		)	—			—				3,002.5
Entergy Wholesale Commodities:
Big Rock Point	37.9			3.1		—			(2.1		)	—				38.9
FitzPatrick	714.3		(c)	13.9		—			(0.9		)	(727.3		)	(d)	—
Indian Point 1	207.6			17.7		—			(7.7		)	—				217.6
Indian Point 2	653.1			55.8		—			(0.2		)	—				708.7
Indian Point 3	641.1			53.5		—			(0.1		)	—				694.5
Palisades	500.3			41.3		(68.7		)	(2.5		)	—				470.4
Pilgrim	602.3			52.8		—			(3.7		)	—				651.4
Vermont Yankee	470.5			34.4		—			(103.4		)	—				401.5
Other (a)	0.3			—		—			—			—				0.3
Total	3,827.4			272.5		(68.7		)	(120.6		)	(727.3		)		3,183.3
Entergy Total		$6,706.8			$431.5		($104.6	)		($120.6	)		($727.3	)			$6,185.8

(a) See “Coal Combustion Residuals” below for additional discussion regarding the asset retirement obligations related to coal combustion residuals management.

(b) The Vermont Yankee asset retirement obligation was classified as held for sale within other non-current liabilities on the consolidated balance sheet as of December 31, 2018. See Note 14 to the financial statements for discussion of the sale of the Vermont Yankee plant to NorthStar in January 2019.

(c) The FitzPatrick asset retirement obligation was classified as held for sale within other non-current liabilities on the consolidated balance sheet as of December 31, 2016. See Note 14 to the financial statements for discussion of the sale of the FitzPatrick plant to Exelon in March 2017.

(d) See Note 14 to the financial statements for discussion of the sale of the FitzPatrick plant to Exelon in March 2017.

Fair Values Of Decommissioning Trust Funds And Related Asset Retirement Obligation Regulatory Assets

The fair values of the decommissioning trust funds and the related asset retirement obligation regulatory assets (liabilities) of Entergy as of December 31, 2018 and 2017 are as follows:

	2018			2017
	Decommissioning Trust Fair Values		Regulatory Asset (Liability)	Decommissioning Trust Fair Values		Regulatory Asset (Liability)
	(In Millions)			(In Millions)
Utility:
ANO 1 and ANO 2		$912.0	$375.9		$944.9		$337.9
River Bend		$803.4	($27.4)		$818.2		($30.6	)
Waterford 3		$481.6	$204.9		$493.9		$188.9
Grand Gulf		$869.5	$186.9		$905.7		$169.1
Entergy Wholesale Commodities		$3,853.7	$—		$4,049.3		$—

Entergy Arkansas [Member]

Difference Between Estimated Incurred Removal Costs And Estimated Removal Costs Recovered In Rates

In accordance with regulatory accounting principles, the Registrant Subsidiaries have recorded regulatory assets (liabilities) in the following amounts to reflect their estimates of the difference between estimated incurred removal costs and estimated removal costs recovered in rates:

	December 31,
	2018	2017
	(In Millions)
Entergy Arkansas	$138.3	$176.9
Entergy Louisiana	($18.8)	($32.4)
Entergy Mississippi	$63.5	$91.6
Entergy New Orleans	$49.3	$44.8
Entergy Texas	$50.9	$55.2
System Energy	$76.4	$67.9

Cumulative decommissioning and retirement cost liabilities and expenses

The cumulative decommissioning and retirement cost liabilities and expenses recorded in 2018 and 2017 by Entergy were as follows:

	Liabilities as of December 31, 2017		Accretion		Change in Cash Flow Estimate		Spending			Liabilities as of December 31, 2018
	(In Millions)
Utility:
Entergy Arkansas		$981.2		$60.4		$8.9		($2.1	)		$1,048.4
Entergy Louisiana	1,140.5		63.2		85.4		(8.8		)	1,280.3
Entergy Mississippi	9.2		0.5		0.5		(1.0		)	9.2
Entergy New Orleans	3.1		0.2		—		—			3.3
Entergy Texas	6.8		0.4		—		—			7.2
System Energy	861.7		34.3		—		—			896.0
Total	3,002.5		159.0		94.8		(11.9		)	3,244.4
Entergy Wholesale Commodities:
Big Rock Point	38.9		3.2		—		(2.4		)	39.7
Indian Point 1	217.6		18.6		—		(8.3		)	227.9
Indian Point 2	708.7		60.6		—		(1.3		)	768.0
Indian Point 3	694.5		58.0		—		(1.9		)	750.6
Palisades	470.4		39.6		—		(2.0		)	508.0
Pilgrim	651.4		58.6		117.5		(11.0		)	816.5
Vermont Yankee	401.5		25.9		293.0		(152.5		)	567.9		(b)
Other (a)	0.3		—		0.1		—			0.4
Total	3,183.3		264.5		410.6		(179.4		)	3,679.0
Entergy Total		$6,185.8		$423.5		$505.4		($191.3	)		$6,923.4

	Liabilities as of December 31, 2016			Accretion		Change in Cash Flow Estimate			Spending			Dispositions				Liabilities as of December 31, 2017
	(In Millions)
Utility:
Entergy Arkansas		$924.4			$56.8		$—			$—			$—				$981.2
Entergy Louisiana	1,082.7			57.8		—			—			—				1,140.5
Entergy Mississippi	8.7			0.5		—			—			—				9.2
Entergy New Orleans	2.9			0.2		—			—			—				3.1
Entergy Texas	6.5			0.3		—			—			—				6.8
System Energy	854.2			43.4		(35.9		)	—			—				861.7
Total	2,879.4			159.0		(35.9		)	—			—				3,002.5
Entergy Wholesale Commodities:
Big Rock Point	37.9			3.1		—			(2.1		)	—				38.9
FitzPatrick	714.3		(c)	13.9		—			(0.9		)	(727.3		)	(d)	—
Indian Point 1	207.6			17.7		—			(7.7		)	—				217.6
Indian Point 2	653.1			55.8		—			(0.2		)	—				708.7
Indian Point 3	641.1			53.5		—			(0.1		)	—				694.5
Palisades	500.3			41.3		(68.7		)	(2.5		)	—				470.4
Pilgrim	602.3			52.8		—			(3.7		)	—				651.4
Vermont Yankee	470.5			34.4		—			(103.4		)	—				401.5
Other (a)	0.3			—		—			—			—				0.3
Total	3,827.4			272.5		(68.7		)	(120.6		)	(727.3		)		3,183.3
Entergy Total		$6,706.8			$431.5		($104.6	)		($120.6	)		($727.3	)			$6,185.8

(a) See “Coal Combustion Residuals” below for additional discussion regarding the asset retirement obligations related to coal combustion residuals management.

(b) The Vermont Yankee asset retirement obligation was classified as held for sale within other non-current liabilities on the consolidated balance sheet as of December 31, 2018. See Note 14 to the financial statements for discussion of the sale of the Vermont Yankee plant to NorthStar in January 2019.

(c) The FitzPatrick asset retirement obligation was classified as held for sale within other non-current liabilities on the consolidated balance sheet as of December 31, 2016. See Note 14 to the financial statements for discussion of the sale of the FitzPatrick plant to Exelon in March 2017.

(d) See Note 14 to the financial statements for discussion of the sale of the FitzPatrick plant to Exelon in March 2017.

Fair Values Of Decommissioning Trust Funds And Related Asset Retirement Obligation Regulatory Assets

The fair values of the decommissioning trust funds and the related asset retirement obligation regulatory assets (liabilities) of Entergy as of December 31, 2018 and 2017 are as follows:

	2018			2017
	Decommissioning Trust Fair Values		Regulatory Asset (Liability)	Decommissioning Trust Fair Values		Regulatory Asset (Liability)
	(In Millions)			(In Millions)
Utility:
ANO 1 and ANO 2		$912.0	$375.9		$944.9		$337.9
River Bend		$803.4	($27.4)		$818.2		($30.6	)
Waterford 3		$481.6	$204.9		$493.9		$188.9
Grand Gulf		$869.5	$186.9		$905.7		$169.1
Entergy Wholesale Commodities		$3,853.7	$—		$4,049.3		$—

Entergy Louisiana [Member]

Difference Between Estimated Incurred Removal Costs And Estimated Removal Costs Recovered In Rates

In accordance with regulatory accounting principles, the Registrant Subsidiaries have recorded regulatory assets (liabilities) in the following amounts to reflect their estimates of the difference between estimated incurred removal costs and estimated removal costs recovered in rates:

	December 31,
	2018	2017
	(In Millions)
Entergy Arkansas	$138.3	$176.9
Entergy Louisiana	($18.8)	($32.4)
Entergy Mississippi	$63.5	$91.6
Entergy New Orleans	$49.3	$44.8
Entergy Texas	$50.9	$55.2
System Energy	$76.4	$67.9

Cumulative decommissioning and retirement cost liabilities and expenses

The cumulative decommissioning and retirement cost liabilities and expenses recorded in 2018 and 2017 by Entergy were as follows:

	Liabilities as of December 31, 2017		Accretion		Change in Cash Flow Estimate		Spending			Liabilities as of December 31, 2018
	(In Millions)
Utility:
Entergy Arkansas		$981.2		$60.4		$8.9		($2.1	)		$1,048.4
Entergy Louisiana	1,140.5		63.2		85.4		(8.8		)	1,280.3
Entergy Mississippi	9.2		0.5		0.5		(1.0		)	9.2
Entergy New Orleans	3.1		0.2		—		—			3.3
Entergy Texas	6.8		0.4		—		—			7.2
System Energy	861.7		34.3		—		—			896.0
Total	3,002.5		159.0		94.8		(11.9		)	3,244.4
Entergy Wholesale Commodities:
Big Rock Point	38.9		3.2		—		(2.4		)	39.7
Indian Point 1	217.6		18.6		—		(8.3		)	227.9
Indian Point 2	708.7		60.6		—		(1.3		)	768.0
Indian Point 3	694.5		58.0		—		(1.9		)	750.6
Palisades	470.4		39.6		—		(2.0		)	508.0
Pilgrim	651.4		58.6		117.5		(11.0		)	816.5
Vermont Yankee	401.5		25.9		293.0		(152.5		)	567.9		(b)
Other (a)	0.3		—		0.1		—			0.4
Total	3,183.3		264.5		410.6		(179.4		)	3,679.0
Entergy Total		$6,185.8		$423.5		$505.4		($191.3	)		$6,923.4

	Liabilities as of December 31, 2016			Accretion		Change in Cash Flow Estimate			Spending			Dispositions				Liabilities as of December 31, 2017
	(In Millions)
Utility:
Entergy Arkansas		$924.4			$56.8		$—			$—			$—				$981.2
Entergy Louisiana	1,082.7			57.8		—			—			—				1,140.5
Entergy Mississippi	8.7			0.5		—			—			—				9.2
Entergy New Orleans	2.9			0.2		—			—			—				3.1
Entergy Texas	6.5			0.3		—			—			—				6.8
System Energy	854.2			43.4		(35.9		)	—			—				861.7
Total	2,879.4			159.0		(35.9		)	—			—				3,002.5
Entergy Wholesale Commodities:
Big Rock Point	37.9			3.1		—			(2.1		)	—				38.9
FitzPatrick	714.3		(c)	13.9		—			(0.9		)	(727.3		)	(d)	—
Indian Point 1	207.6			17.7		—			(7.7		)	—				217.6
Indian Point 2	653.1			55.8		—			(0.2		)	—				708.7
Indian Point 3	641.1			53.5		—			(0.1		)	—				694.5
Palisades	500.3			41.3		(68.7		)	(2.5		)	—				470.4
Pilgrim	602.3			52.8		—			(3.7		)	—				651.4
Vermont Yankee	470.5			34.4		—			(103.4		)	—				401.5
Other (a)	0.3			—		—			—			—				0.3
Total	3,827.4			272.5		(68.7		)	(120.6		)	(727.3		)		3,183.3
Entergy Total		$6,706.8			$431.5		($104.6	)		($120.6	)		($727.3	)			$6,185.8

(a) See “Coal Combustion Residuals” below for additional discussion regarding the asset retirement obligations related to coal combustion residuals management.

(b) The Vermont Yankee asset retirement obligation was classified as held for sale within other non-current liabilities on the consolidated balance sheet as of December 31, 2018. See Note 14 to the financial statements for discussion of the sale of the Vermont Yankee plant to NorthStar in January 2019.

(c) The FitzPatrick asset retirement obligation was classified as held for sale within other non-current liabilities on the consolidated balance sheet as of December 31, 2016. See Note 14 to the financial statements for discussion of the sale of the FitzPatrick plant to Exelon in March 2017.

(d) See Note 14 to the financial statements for discussion of the sale of the FitzPatrick plant to Exelon in March 2017.

Fair Values Of Decommissioning Trust Funds And Related Asset Retirement Obligation Regulatory Assets

The fair values of the decommissioning trust funds and the related asset retirement obligation regulatory assets (liabilities) of Entergy as of December 31, 2018 and 2017 are as follows:

	2018			2017
	Decommissioning Trust Fair Values		Regulatory Asset (Liability)	Decommissioning Trust Fair Values		Regulatory Asset (Liability)
	(In Millions)			(In Millions)
Utility:
ANO 1 and ANO 2		$912.0	$375.9		$944.9		$337.9
River Bend		$803.4	($27.4)		$818.2		($30.6	)
Waterford 3		$481.6	$204.9		$493.9		$188.9
Grand Gulf		$869.5	$186.9		$905.7		$169.1
Entergy Wholesale Commodities		$3,853.7	$—		$4,049.3		$—

Entergy Mississippi [Member]

Difference Between Estimated Incurred Removal Costs And Estimated Removal Costs Recovered In Rates

In accordance with regulatory accounting principles, the Registrant Subsidiaries have recorded regulatory assets (liabilities) in the following amounts to reflect their estimates of the difference between estimated incurred removal costs and estimated removal costs recovered in rates:

	December 31,
	2018	2017
	(In Millions)
Entergy Arkansas	$138.3	$176.9
Entergy Louisiana	($18.8)	($32.4)
Entergy Mississippi	$63.5	$91.6
Entergy New Orleans	$49.3	$44.8
Entergy Texas	$50.9	$55.2
System Energy	$76.4	$67.9

Cumulative decommissioning and retirement cost liabilities and expenses

The cumulative decommissioning and retirement cost liabilities and expenses recorded in 2018 and 2017 by Entergy were as follows:

	Liabilities as of December 31, 2017		Accretion		Change in Cash Flow Estimate		Spending			Liabilities as of December 31, 2018
	(In Millions)
Utility:
Entergy Arkansas		$981.2		$60.4		$8.9		($2.1	)		$1,048.4
Entergy Louisiana	1,140.5		63.2		85.4		(8.8		)	1,280.3
Entergy Mississippi	9.2		0.5		0.5		(1.0		)	9.2
Entergy New Orleans	3.1		0.2		—		—			3.3
Entergy Texas	6.8		0.4		—		—			7.2
System Energy	861.7		34.3		—		—			896.0
Total	3,002.5		159.0		94.8		(11.9		)	3,244.4
Entergy Wholesale Commodities:
Big Rock Point	38.9		3.2		—		(2.4		)	39.7
Indian Point 1	217.6		18.6		—		(8.3		)	227.9
Indian Point 2	708.7		60.6		—		(1.3		)	768.0
Indian Point 3	694.5		58.0		—		(1.9		)	750.6
Palisades	470.4		39.6		—		(2.0		)	508.0
Pilgrim	651.4		58.6		117.5		(11.0		)	816.5
Vermont Yankee	401.5		25.9		293.0		(152.5		)	567.9		(b)
Other (a)	0.3		—		0.1		—			0.4
Total	3,183.3		264.5		410.6		(179.4		)	3,679.0
Entergy Total		$6,185.8		$423.5		$505.4		($191.3	)		$6,923.4

	Liabilities as of December 31, 2016			Accretion		Change in Cash Flow Estimate			Spending			Dispositions				Liabilities as of December 31, 2017
	(In Millions)
Utility:
Entergy Arkansas		$924.4			$56.8		$—			$—			$—				$981.2
Entergy Louisiana	1,082.7			57.8		—			—			—				1,140.5
Entergy Mississippi	8.7			0.5		—			—			—				9.2
Entergy New Orleans	2.9			0.2		—			—			—				3.1
Entergy Texas	6.5			0.3		—			—			—				6.8
System Energy	854.2			43.4		(35.9		)	—			—				861.7
Total	2,879.4			159.0		(35.9		)	—			—				3,002.5
Entergy Wholesale Commodities:
Big Rock Point	37.9			3.1		—			(2.1		)	—				38.9
FitzPatrick	714.3		(c)	13.9		—			(0.9		)	(727.3		)	(d)	—
Indian Point 1	207.6			17.7		—			(7.7		)	—				217.6
Indian Point 2	653.1			55.8		—			(0.2		)	—				708.7
Indian Point 3	641.1			53.5		—			(0.1		)	—				694.5
Palisades	500.3			41.3		(68.7		)	(2.5		)	—				470.4
Pilgrim	602.3			52.8		—			(3.7		)	—				651.4
Vermont Yankee	470.5			34.4		—			(103.4		)	—				401.5
Other (a)	0.3			—		—			—			—				0.3
Total	3,827.4			272.5		(68.7		)	(120.6		)	(727.3		)		3,183.3
Entergy Total		$6,706.8			$431.5		($104.6	)		($120.6	)		($727.3	)			$6,185.8

(a) See “Coal Combustion Residuals” below for additional discussion regarding the asset retirement obligations related to coal combustion residuals management.

(b) The Vermont Yankee asset retirement obligation was classified as held for sale within other non-current liabilities on the consolidated balance sheet as of December 31, 2018. See Note 14 to the financial statements for discussion of the sale of the Vermont Yankee plant to NorthStar in January 2019.

(c) The FitzPatrick asset retirement obligation was classified as held for sale within other non-current liabilities on the consolidated balance sheet as of December 31, 2016. See Note 14 to the financial statements for discussion of the sale of the FitzPatrick plant to Exelon in March 2017.

(d) See Note 14 to the financial statements for discussion of the sale of the FitzPatrick plant to Exelon in March 2017.

Entergy New Orleans [Member]

Difference Between Estimated Incurred Removal Costs And Estimated Removal Costs Recovered In Rates

In accordance with regulatory accounting principles, the Registrant Subsidiaries have recorded regulatory assets (liabilities) in the following amounts to reflect their estimates of the difference between estimated incurred removal costs and estimated removal costs recovered in rates:

	December 31,
	2018	2017
	(In Millions)
Entergy Arkansas	$138.3	$176.9
Entergy Louisiana	($18.8)	($32.4)
Entergy Mississippi	$63.5	$91.6
Entergy New Orleans	$49.3	$44.8
Entergy Texas	$50.9	$55.2
System Energy	$76.4	$67.9

Cumulative decommissioning and retirement cost liabilities and expenses

The cumulative decommissioning and retirement cost liabilities and expenses recorded in 2018 and 2017 by Entergy were as follows:

	Liabilities as of December 31, 2017		Accretion		Change in Cash Flow Estimate		Spending			Liabilities as of December 31, 2018
	(In Millions)
Utility:
Entergy Arkansas		$981.2		$60.4		$8.9		($2.1	)		$1,048.4
Entergy Louisiana	1,140.5		63.2		85.4		(8.8		)	1,280.3
Entergy Mississippi	9.2		0.5		0.5		(1.0		)	9.2
Entergy New Orleans	3.1		0.2		—		—			3.3
Entergy Texas	6.8		0.4		—		—			7.2
System Energy	861.7		34.3		—		—			896.0
Total	3,002.5		159.0		94.8		(11.9		)	3,244.4
Entergy Wholesale Commodities:
Big Rock Point	38.9		3.2		—		(2.4		)	39.7
Indian Point 1	217.6		18.6		—		(8.3		)	227.9
Indian Point 2	708.7		60.6		—		(1.3		)	768.0
Indian Point 3	694.5		58.0		—		(1.9		)	750.6
Palisades	470.4		39.6		—		(2.0		)	508.0
Pilgrim	651.4		58.6		117.5		(11.0		)	816.5
Vermont Yankee	401.5		25.9		293.0		(152.5		)	567.9		(b)
Other (a)	0.3		—		0.1		—			0.4
Total	3,183.3		264.5		410.6		(179.4		)	3,679.0
Entergy Total		$6,185.8		$423.5		$505.4		($191.3	)		$6,923.4

	Liabilities as of December 31, 2016			Accretion		Change in Cash Flow Estimate			Spending			Dispositions				Liabilities as of December 31, 2017
	(In Millions)
Utility:
Entergy Arkansas		$924.4			$56.8		$—			$—			$—				$981.2
Entergy Louisiana	1,082.7			57.8		—			—			—				1,140.5
Entergy Mississippi	8.7			0.5		—			—			—				9.2
Entergy New Orleans	2.9			0.2		—			—			—				3.1
Entergy Texas	6.5			0.3		—			—			—				6.8
System Energy	854.2			43.4		(35.9		)	—			—				861.7
Total	2,879.4			159.0		(35.9		)	—			—				3,002.5
Entergy Wholesale Commodities:
Big Rock Point	37.9			3.1		—			(2.1		)	—				38.9
FitzPatrick	714.3		(c)	13.9		—			(0.9		)	(727.3		)	(d)	—
Indian Point 1	207.6			17.7		—			(7.7		)	—				217.6
Indian Point 2	653.1			55.8		—			(0.2		)	—				708.7
Indian Point 3	641.1			53.5		—			(0.1		)	—				694.5
Palisades	500.3			41.3		(68.7		)	(2.5		)	—				470.4
Pilgrim	602.3			52.8		—			(3.7		)	—				651.4
Vermont Yankee	470.5			34.4		—			(103.4		)	—				401.5
Other (a)	0.3			—		—			—			—				0.3
Total	3,827.4			272.5		(68.7		)	(120.6		)	(727.3		)		3,183.3
Entergy Total		$6,706.8			$431.5		($104.6	)		($120.6	)		($727.3	)			$6,185.8

(a) See “Coal Combustion Residuals” below for additional discussion regarding the asset retirement obligations related to coal combustion residuals management.

(b) The Vermont Yankee asset retirement obligation was classified as held for sale within other non-current liabilities on the consolidated balance sheet as of December 31, 2018. See Note 14 to the financial statements for discussion of the sale of the Vermont Yankee plant to NorthStar in January 2019.

(c) The FitzPatrick asset retirement obligation was classified as held for sale within other non-current liabilities on the consolidated balance sheet as of December 31, 2016. See Note 14 to the financial statements for discussion of the sale of the FitzPatrick plant to Exelon in March 2017.

(d) See Note 14 to the financial statements for discussion of the sale of the FitzPatrick plant to Exelon in March 2017.

Entergy Texas [Member]

Difference Between Estimated Incurred Removal Costs And Estimated Removal Costs Recovered In Rates

In accordance with regulatory accounting principles, the Registrant Subsidiaries have recorded regulatory assets (liabilities) in the following amounts to reflect their estimates of the difference between estimated incurred removal costs and estimated removal costs recovered in rates:

	December 31,
	2018	2017
	(In Millions)
Entergy Arkansas	$138.3	$176.9
Entergy Louisiana	($18.8)	($32.4)
Entergy Mississippi	$63.5	$91.6
Entergy New Orleans	$49.3	$44.8
Entergy Texas	$50.9	$55.2
System Energy	$76.4	$67.9

Cumulative decommissioning and retirement cost liabilities and expenses

The cumulative decommissioning and retirement cost liabilities and expenses recorded in 2018 and 2017 by Entergy were as follows:

	Liabilities as of December 31, 2017		Accretion		Change in Cash Flow Estimate		Spending			Liabilities as of December 31, 2018
	(In Millions)
Utility:
Entergy Arkansas		$981.2		$60.4		$8.9		($2.1	)		$1,048.4
Entergy Louisiana	1,140.5		63.2		85.4		(8.8		)	1,280.3
Entergy Mississippi	9.2		0.5		0.5		(1.0		)	9.2
Entergy New Orleans	3.1		0.2		—		—			3.3
Entergy Texas	6.8		0.4		—		—			7.2
System Energy	861.7		34.3		—		—			896.0
Total	3,002.5		159.0		94.8		(11.9		)	3,244.4
Entergy Wholesale Commodities:
Big Rock Point	38.9		3.2		—		(2.4		)	39.7
Indian Point 1	217.6		18.6		—		(8.3		)	227.9
Indian Point 2	708.7		60.6		—		(1.3		)	768.0
Indian Point 3	694.5		58.0		—		(1.9		)	750.6
Palisades	470.4		39.6		—		(2.0		)	508.0
Pilgrim	651.4		58.6		117.5		(11.0		)	816.5
Vermont Yankee	401.5		25.9		293.0		(152.5		)	567.9		(b)
Other (a)	0.3		—		0.1		—			0.4
Total	3,183.3		264.5		410.6		(179.4		)	3,679.0
Entergy Total		$6,185.8		$423.5		$505.4		($191.3	)		$6,923.4

	Liabilities as of December 31, 2016			Accretion		Change in Cash Flow Estimate			Spending			Dispositions				Liabilities as of December 31, 2017
	(In Millions)
Utility:
Entergy Arkansas		$924.4			$56.8		$—			$—			$—				$981.2
Entergy Louisiana	1,082.7			57.8		—			—			—				1,140.5
Entergy Mississippi	8.7			0.5		—			—			—				9.2
Entergy New Orleans	2.9			0.2		—			—			—				3.1
Entergy Texas	6.5			0.3		—			—			—				6.8
System Energy	854.2			43.4		(35.9		)	—			—				861.7
Total	2,879.4			159.0		(35.9		)	—			—				3,002.5
Entergy Wholesale Commodities:
Big Rock Point	37.9			3.1		—			(2.1		)	—				38.9
FitzPatrick	714.3		(c)	13.9		—			(0.9		)	(727.3		)	(d)	—
Indian Point 1	207.6			17.7		—			(7.7		)	—				217.6
Indian Point 2	653.1			55.8		—			(0.2		)	—				708.7
Indian Point 3	641.1			53.5		—			(0.1		)	—				694.5
Palisades	500.3			41.3		(68.7		)	(2.5		)	—				470.4
Pilgrim	602.3			52.8		—			(3.7		)	—				651.4
Vermont Yankee	470.5			34.4		—			(103.4		)	—				401.5
Other (a)	0.3			—		—			—			—				0.3
Total	3,827.4			272.5		(68.7		)	(120.6		)	(727.3		)		3,183.3
Entergy Total		$6,706.8			$431.5		($104.6	)		($120.6	)		($727.3	)			$6,185.8

(a) See “Coal Combustion Residuals” below for additional discussion regarding the asset retirement obligations related to coal combustion residuals management.

(b) The Vermont Yankee asset retirement obligation was classified as held for sale within other non-current liabilities on the consolidated balance sheet as of December 31, 2018. See Note 14 to the financial statements for discussion of the sale of the Vermont Yankee plant to NorthStar in January 2019.

(c) The FitzPatrick asset retirement obligation was classified as held for sale within other non-current liabilities on the consolidated balance sheet as of December 31, 2016. See Note 14 to the financial statements for discussion of the sale of the FitzPatrick plant to Exelon in March 2017.

(d) See Note 14 to the financial statements for discussion of the sale of the FitzPatrick plant to Exelon in March 2017.

System Energy [Member]

Difference Between Estimated Incurred Removal Costs And Estimated Removal Costs Recovered In Rates

In accordance with regulatory accounting principles, the Registrant Subsidiaries have recorded regulatory assets (liabilities) in the following amounts to reflect their estimates of the difference between estimated incurred removal costs and estimated removal costs recovered in rates:

	December 31,
	2018	2017
	(In Millions)
Entergy Arkansas	$138.3	$176.9
Entergy Louisiana	($18.8)	($32.4)
Entergy Mississippi	$63.5	$91.6
Entergy New Orleans	$49.3	$44.8
Entergy Texas	$50.9	$55.2
System Energy	$76.4	$67.9

Cumulative decommissioning and retirement cost liabilities and expenses

The cumulative decommissioning and retirement cost liabilities and expenses recorded in 2018 and 2017 by Entergy were as follows:

	Liabilities as of December 31, 2017		Accretion		Change in Cash Flow Estimate		Spending			Liabilities as of December 31, 2018
	(In Millions)
Utility:
Entergy Arkansas		$981.2		$60.4		$8.9		($2.1	)		$1,048.4
Entergy Louisiana	1,140.5		63.2		85.4		(8.8		)	1,280.3
Entergy Mississippi	9.2		0.5		0.5		(1.0		)	9.2
Entergy New Orleans	3.1		0.2		—		—			3.3
Entergy Texas	6.8		0.4		—		—			7.2
System Energy	861.7		34.3		—		—			896.0
Total	3,002.5		159.0		94.8		(11.9		)	3,244.4
Entergy Wholesale Commodities:
Big Rock Point	38.9		3.2		—		(2.4		)	39.7
Indian Point 1	217.6		18.6		—		(8.3		)	227.9
Indian Point 2	708.7		60.6		—		(1.3		)	768.0
Indian Point 3	694.5		58.0		—		(1.9		)	750.6
Palisades	470.4		39.6		—		(2.0		)	508.0
Pilgrim	651.4		58.6		117.5		(11.0		)	816.5
Vermont Yankee	401.5		25.9		293.0		(152.5		)	567.9		(b)
Other (a)	0.3		—		0.1		—			0.4
Total	3,183.3		264.5		410.6		(179.4		)	3,679.0
Entergy Total		$6,185.8		$423.5		$505.4		($191.3	)		$6,923.4

	Liabilities as of December 31, 2016			Accretion		Change in Cash Flow Estimate			Spending			Dispositions				Liabilities as of December 31, 2017
	(In Millions)
Utility:
Entergy Arkansas		$924.4			$56.8		$—			$—			$—				$981.2
Entergy Louisiana	1,082.7			57.8		—			—			—				1,140.5
Entergy Mississippi	8.7			0.5		—			—			—				9.2
Entergy New Orleans	2.9			0.2		—			—			—				3.1
Entergy Texas	6.5			0.3		—			—			—				6.8
System Energy	854.2			43.4		(35.9		)	—			—				861.7
Total	2,879.4			159.0		(35.9		)	—			—				3,002.5
Entergy Wholesale Commodities:
Big Rock Point	37.9			3.1		—			(2.1		)	—				38.9
FitzPatrick	714.3		(c)	13.9		—			(0.9		)	(727.3		)	(d)	—
Indian Point 1	207.6			17.7		—			(7.7		)	—				217.6
Indian Point 2	653.1			55.8		—			(0.2		)	—				708.7
Indian Point 3	641.1			53.5		—			(0.1		)	—				694.5
Palisades	500.3			41.3		(68.7		)	(2.5		)	—				470.4
Pilgrim	602.3			52.8		—			(3.7		)	—				651.4
Vermont Yankee	470.5			34.4		—			(103.4		)	—				401.5
Other (a)	0.3			—		—			—			—				0.3
Total	3,827.4			272.5		(68.7		)	(120.6		)	(727.3		)		3,183.3
Entergy Total		$6,706.8			$431.5		($104.6	)		($120.6	)		($727.3	)			$6,185.8

(a) See “Coal Combustion Residuals” below for additional discussion regarding the asset retirement obligations related to coal combustion residuals management.

(b) The Vermont Yankee asset retirement obligation was classified as held for sale within other non-current liabilities on the consolidated balance sheet as of December 31, 2018. See Note 14 to the financial statements for discussion of the sale of the Vermont Yankee plant to NorthStar in January 2019.

(c) The FitzPatrick asset retirement obligation was classified as held for sale within other non-current liabilities on the consolidated balance sheet as of December 31, 2016. See Note 14 to the financial statements for discussion of the sale of the FitzPatrick plant to Exelon in March 2017.

(d) See Note 14 to the financial statements for discussion of the sale of the FitzPatrick plant to Exelon in March 2017.

Fair Values Of Decommissioning Trust Funds And Related Asset Retirement Obligation Regulatory Assets

The fair values of the decommissioning trust funds and the related asset retirement obligation regulatory assets (liabilities) of Entergy as of December 31, 2018 and 2017 are as follows:

	2018			2017
	Decommissioning Trust Fair Values		Regulatory Asset (Liability)	Decommissioning Trust Fair Values		Regulatory Asset (Liability)
	(In Millions)			(In Millions)
Utility:
ANO 1 and ANO 2		$912.0	$375.9		$944.9		$337.9
River Bend		$803.4	($27.4)		$818.2		($30.6	)
Waterford 3		$481.6	$204.9		$493.9		$188.9
Grand Gulf		$869.5	$186.9		$905.7		$169.1
Entergy Wholesale Commodities		$3,853.7	$—		$4,049.3		$—