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Retirement, Other Postretirement Benefits, And Defined Contribution Plans (Tables)
12 Months Ended
Dec. 31, 2018
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Entergy Corporation and its subsidiaries’ total 2018, 2017, and 2016 qualified pension costs and amounts recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, included the following components:
 
2018
 
2017
 
2016
 
(In Thousands)
Net periodic pension cost:
 

 
 

 
 

Service cost - benefits earned during the period

$155,010

 

$133,641

 

$143,244

Interest cost on projected benefit obligation
267,415

 
260,824

 
261,613

Expected return on assets
(442,142
)
 
(408,225
)
 
(389,465
)
Amortization of prior service cost
398

 
261

 
1,079

Recognized net loss
274,104

 
227,720

 
195,298

Curtailment loss

 

 
3,084

Settlement charges
828

 

 

Net periodic pension costs

$255,613

 

$214,221

 

$214,853

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
Arising this period:
 
 
 
 
 
Net loss

$394,951

 

$368,067

 

$203,229

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
Amortization of prior service cost
(398
)
 
(261
)
 
(1,079
)
Acceleration of prior service cost to curtailment

 

 
(1,045
)
Amortization of net loss
(274,932
)
 
(227,720
)
 
(195,298
)
Total

$119,621

 

$140,086

 

$5,807

Total recognized as net periodic pension cost, regulatory asset, and/or AOCI (before tax)

$375,234

 

$354,307

 

$220,660

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year:
 
 
 
 
 
Prior service cost

$—

 

$398

 

$261

Net loss

$233,677

 

$274,104

 

$227,720

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
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, 2018 and 2017 are as follows:
 
2018
 
2017
 
(In Thousands)
Change in Projected Benefit Obligation (PBO)
 

 
 

Balance at January 1

$7,987,087

 

$7,142,567

Service cost
155,010

 
133,641

Interest cost
267,415

 
260,824

Settlement lump sum payments
(1,794
)
 

Actuarial (gain)/loss
(395,242
)
 
767,849

Employee contributions

 
40

Benefits paid
(607,559
)
 
(317,834
)
Balance at December 31

$7,404,917

 

$7,987,087

Change in Plan Assets
 

 
 

Fair value of assets at January 1

$6,071,316

 

$5,171,202

Actual return on plan assets
(348,051
)
 
808,007

Employer contributions
383,503

 
409,901

Employee contributions

 
40

Settlements
(1,794
)
 

Benefits paid
(607,559
)
 
(317,834
)
Fair value of assets at December 31

$5,497,415

 

$6,071,316

Funded status

($1,907,502
)
 

($1,915,771
)
Amount recognized in the balance sheet
 
 
 
Non-current liabilities

($1,907,502
)
 

($1,915,771
)
Amount recognized as a regulatory asset
 
 
 
Net loss

$2,468,987

 

$2,418,206

Amount recognized as AOCI (before tax)
 
 
 
Prior service cost

$—

 

$398

Net loss
737,004

 
667,766

 

$737,004

 

$668,164

Reclassification Out of Accumulated Other Comprehensive Income, Amortization
Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) as of December 31, 2018:
 
Qualified Pension Costs
 
Other Postretirement Costs
 
Non-Qualified Pension Costs
 
Total
 
(In Thousands)
Entergy
 
 
 
 
 
 
 
Amortization of prior service cost

($398
)
 

$22,379

 

($281
)
 

$21,700

Amortization of loss
(87,828
)
 
(7,730
)
 
(3,628
)
 
(99,186
)
Settlement loss
(828
)
 

 
(2,379
)
 
(3,207
)
 

($89,054
)
 

$14,649

 

($6,288
)
 

($80,693
)
Entergy Louisiana
 
 
 
 
 
 
 
Amortization of prior service cost

$—

 

$7,735

 

$—

 

$7,735

Amortization of loss
(3,468
)
 
(1,550
)
 
(7
)
 
(5,025
)
 

($3,468
)
 

$6,185

 

($7
)
 

$2,710


Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) as of December 31, 2017:
 
Qualified Pension Costs
 
Other Postretirement Costs
 
Non-Qualified Pension Costs
 
Total
 
(In Thousands)
Entergy
 
 
 
 
 
 
 
Amortization of prior service cost

($261
)


$26,867

 

($355
)
 

$26,251

Amortization of loss
(73,800
)
 
(8,805
)
 
(3,397
)
 
(86,002
)
Settlement loss

 

 
(7,544
)
 
(7,544
)
 

($74,061
)
 

$18,062

 

($11,296
)
 

($67,295
)
Entergy Louisiana
 
 
 
 
 
 
 
Amortization of prior service cost

$—



$7,735

 

($1
)
 

$7,734

Amortization of loss
(3,459
)
 
(1,859
)
 
(9
)
 
(5,327
)
 

($3,459
)
 

$5,876

 

($10
)
 

$2,407

Target Asset Allocation
Entergy’s qualified pension and postretirement weighted-average asset allocations by asset category at December 31, 2018 and 2017 and the target asset allocation and ranges for 2018 are as follows:
Pension Asset Allocation
 
Target
 
Range
 
Actual 2018
 
Actual 2017
Domestic Equity Securities
 
39%
 
32%
to
46%
 
40%
 
45%
International Equity Securities
 
19%
 
15%
to
23%
 
18%
 
20%
Fixed Income Securities
 
42%
 
39%
to
45%
 
41%
 
34%
Other
 
0%
 
0%
to
10%
 
1%
 
1%


Postretirement Asset Allocation
 
Non-Taxable and Taxable
 
 
Target
 
Range
 
Actual 2018
 
Actual 2017
Domestic Equity Securities
 
27%
 
22%
to
32%
 
27%
 
30%
International Equity Securities
 
18%
 
13%
to
23%
 
17%
 
20%
Fixed Income Securities
 
55%
 
50%
to
60%
 
56%
 
50%
Other
 
0%
 
0%
to
5%
 
0%
 
0%
Investments Held For Qualified Pension And Other Postretirement Plans Measured At Fair Value
The following tables set forth by level within the fair value hierarchy, measured at fair value on a recurring basis at December 31, 2018, and December 31, 2017, a summary of the investments held in the master trusts for Entergy’s qualified pension and other postretirement plans in which the Registrant Subsidiaries participate.

Qualified Defined Benefit Pension Plan Trusts
2018
 
Level 1
 
Level 2
 
Level 3
 
Total
 
 
(In Thousands)
Short-term investments
 

$—

 

$7,715

(a)

$—

 

$7,715

Equity securities:
 
 
 
 
 
 
 
 
Corporate stocks:
 
 
 
 
 
 
 
 
Preferred
 
8,250

(b)

 

 
8,250

Common
 
695,003

(b)

(b)

 
695,003

Common collective trusts (c)
 


 


 


 
2,408,053

Registered investment companies
 
108,740

(d)

 

 
108,740

Fixed income securities:
 
 
 
 
 
 
 
 
U.S. Government securities
 

(b)
675,880

(a)

 
675,880

Corporate debt instruments
 

 
619,310

(a)

 
619,310

Registered investment companies (e)
 
29,374

(d)
2,697

(d)

 
931,439

Other
 
1,866

(f)
48,482

(f)

 
50,348

Other:
 
 
 
 
 
 
 
 
Insurance company general account (unallocated contracts)
 

 
39,322

(g)

 
39,322

Total investments
 

$843,233

 

$1,393,406

 

$—

 

$5,544,060

Cash
 
 
 
 
 
 
 
2,591

Other pending transactions
 
 
 
 
 
 
 
5,956

Less: Other postretirement assets included in total investments
 
 
 
 
 
 
 
(55,192
)
Total fair value of qualified pension assets
 
 
 
 
 
 
 

$5,497,415


2017
 
Level 1
 
Level 2
 
Level 3
 
Total
 
 
(In Thousands)
Equity securities:
 
 
 
 
 
 
 
 
Corporate stocks:
 
 
 
 
 
 
 
 
Preferred
 

$11,461

(b)

$—

 

$—

 

$11,461

Common
 
663,923

(b)
34

(b)

 
663,957

Common collective trusts (c)
 


 


 


 
3,198,799

Registered investment companies
 
125,174

(d)

 

 
125,174

Fixed income securities:
 
 
 
 
 
 
 
 
U.S. Government securities
 

(b)
638,832

(a)

 
638,832

Corporate debt instruments
 

 
619,735

(a)

 
619,735

Registered investment companies (e)
 
45,768

(d)
2,735

(d)

 
764,251

Other
 
46

(f)
62,559

(f)

 
62,605

Other:
 
 
 
 
 
 
 
 
Insurance company general account (unallocated contracts)
 

 
37,994

(g)

 
37,994

Total investments
 

$846,372

 

$1,361,889

 

$—

 

$6,122,808

Cash
 
 
 
 
 
 
 
1,508

Other pending transactions
 
 
 
 
 
 
 
5,179

Less: Other postretirement assets included in total investments
 
 
 
 
 
 
 
(58,179
)
Total fair value of qualified pension assets
 
 
 
 
 
 
 

$6,071,316


Other Postretirement Trusts
2018
 
Level 1
 
Level 2
 
Level 3
 
Total
 
 
(In Thousands)
Equity securities:
 
 
 
 
 
 
 
 
Common collective trust (c)
 
 
 
 
 
 
 

$244,729

Fixed income securities:
 
 
 
 
 
 
 
 

U.S. Government securities
 
63,174

(b)
80,039

(a)

 
143,213

Corporate debt instruments
 

 
105,989

(a)

 
105,989

Registered investment companies
 
2,442

(d)

 

 
2,442

Other
 

 
56,980

(f)

 
56,980

Total investments
 

$65,616

 

$243,008

 

$—

 

$553,353

Other pending transactions
 
 
 
 
 
 
 
1,237

Plus:  Other postretirement assets included in the investments of the qualified pension trust
 
 
 
 
 
 
 
55,192

Total fair value of other postretirement assets
 
 
 
 
 
 
 

$609,782


2017
 
Level 1
 
Level 2
 
Level 3
 
Total
 
 
(In Thousands)
Equity securities:
 
 
 
 
 
 
 
 
Common collective trust (c)
 
 
 
 
 
 
 

$300,139

Fixed income securities:
 
 
 
 
 
 
 
 

U.S. Government securities
 
81,602

(b)
76,790

(a)

 
158,392

Corporate debt instruments
 

 
92,869

(a)

 
92,869

Registered investment companies
 
3,127

(d)

 

 
3,127

Other
 

 
45,627

(f)

 
45,627

Total investments
 

$84,729

 

$215,286

 

$—

 

$600,154

Other pending transactions
 
 
 
 
 
 
 
994

Plus:  Other postretirement assets included in the investments of the qualified pension trust
 
 
 
 
 
 
 
58,179

Total fair value of other postretirement assets
 
 
 
 
 
 
 

$659,327


(a)
Certain preferred stocks and certain fixed income debt securities (corporate, government, and securitized) are stated at fair value as determined by broker quotes.
(b)
Common stocks, certain preferred stocks, and certain fixed income debt securities (government) are stated at fair value determined by quoted market prices.
(c)
The common collective trusts hold investments in accordance with stated objectives.  The investment strategy of the trusts is to capture the growth potential of equity markets by replicating the performance of a specified index.  Net asset value per share of common collective trusts estimate fair value. Certain of these common collective trusts are not publicly quoted, and are valued by the fund administrators using net asset value as a practical expedient. Accordingly, these funds are not assigned a level in the fair value table.
(d)
Registered investment companies are money market mutual funds with a stable net asset value of one dollar per share. Registered investment companies may hold investments in domestic and international bond markets or domestic equities and estimate fair value using net asset value per share.
(e)
Certain of these registered investment companies are not publicly quoted, and are valued by the fund administrators using net asset value as a practical expedient. Accordingly, these funds are not assigned a level in the fair value table.
(f)
The other remaining assets are U.S. municipal and foreign government bonds stated at fair value as determined by broker quotes.
(g)
The unallocated insurance contract investments are recorded at contract value, which approximates fair value.  The contract value represents contributions made under the contract, plus interest, less funds used to pay benefits and contract expenses, and less distributions to the master trust.


Estimated Future Benefit Payments
Based upon the assumptions used to measure Entergy’s qualified pension and other postretirement benefit obligations at December 31, 2018, and including pension and other postretirement benefits attributable to estimated future employee service, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for Entergy Corporation and its subsidiaries will be as follows:

 
Estimated Future Benefits Payments
 
 
 
Qualified Pension
 
Non-Qualified Pension
 
Other Postretirement (before Medicare Subsidy)
 
Estimated Future Medicare D Subsidy Receipts
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
2019

$552,111

 

$16,964

 

$78,232

 

$865

2020

$437,699

 

$14,679

 

$80,312

 

$977

2021

$461,562

 

$10,563

 

$81,718

 

$1,102

2022

$467,822

 

$17,805

 

$82,624

 

$1,229

2023

$480,531

 

$17,578

 

$82,337

 

$1,370

2024 - 2028

$2,481,536

 

$68,687

 

$400,498

 

$9,007

Actuarial Assumptions Used In Determining Pension And Other Postretirement Benefit Obligation
The significant actuarial assumptions used in determining the pension PBO and the other postretirement benefit APBO as of December 31, 2018 and 2017 were as follows:
 
2018
 
2017
Weighted-average discount rate:
 
 
 
Qualified pension
4.37% - 4.52% Blended 4.47%
 
3.70% - 3.82% Blended 3.78%
Other postretirement
4.42%
 
3.72%
Non-qualified pension
3.98%
 
3.34%
Weighted-average rate of increase in future compensation levels
3.98%
 
3.98%
Assumed health care trend rate:
 
 
 
Pre-65
6.59%
 
6.95%
Post-65
7.15%
 
7.25%
Ultimate rate
4.75%
 
4.75%
Year ultimate rate is reached and beyond:

 
 
    Pre-65
2027
 
2027
    Post-65
2026
 
2027
Actuarial Assumptions Used In Determining Net Periodic And Other Postretirement Benefit Obligation
The significant actuarial assumptions used in determining the net periodic pension and other postretirement benefit costs for 20182017, and 2016 were as follows:
 
2018
 
2017
 
2016
Weighted-average discount rate:
 
 
 
 
 
Qualified pension:
 
 
 
 
 
    Service cost
3.89%
 
4.75%
 
5.00%
    Interest cost
3.44%
 
3.73%
 
3.90%
Other postretirement:
 
 
 
 
 
    Service cost
3.88%
 
4.60%
 
4.92%
    Interest cost
3.33%
 
3.61%
 
3.78%
Non-qualified pension:
 
 
 
 
 
    Service cost
3.35%
 
3.65%
 
3.65%
    Interest cost
2.76%
 
3.10%
 
3.10%
Weighted-average rate of increase in future compensation levels
3.98%
 
3.98%
 
4.23%
Expected long-term rate of return on plan assets:
 
 
 
 
 
Pension assets
7.50%
 
7.50%
 
7.75%
Other postretirement non-taxable assets
6.50% - 7.50%
 
6.50% - 7.50%
 
7.75%
Other postretirement taxable assets
5.50%
 
5.75%
 
6.00%
Assumed health care trend rate:
 
 
 
 
 
Pre-65
6.95%
 
6.55%
 
6.75%
Post-65
7.25%
 
7.25%
 
7.55%
Ultimate rate
4.75%
 
4.75%
 
4.75%
Year ultimate rate is reached and beyond:

 

 

    Pre-65
2027
 
2026
 
2024
    Post-65
2027
 
2026
 
2024
One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in Entergy’s assumed health care cost trend rate for 2018 would have the following effects:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2018
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
 
Increase /(Decrease)
(In Thousands)
Entergy Corporation and its subsidiaries
 

$120,335

 

$9,254

 

($100,393
)
 

($7,593
)
Other Postretirement Benefits Plan [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Entergy Corporation’s and its subsidiaries’ total 2018, 2017, and 2016 other postretirement benefit costs, including amounts capitalized and amounts recognized as a regulatory asset and/or other comprehensive income, included the following components:
 
2018
 
2017
 
2016
 
(In Thousands)
Other postretirement costs:
 
 
 
 
 
Service cost - benefits earned during the period

$27,129

 

$26,915

 

$32,291

Interest cost on accumulated postretirement benefit obligation (APBO)
50,725

 
55,838

 
56,331

Expected return on assets
(41,493
)
 
(37,630
)
 
(41,820
)
Amortization of prior service credit
(37,002
)
 
(41,425
)
 
(45,490
)
Recognized net loss
13,729

 
21,905

 
18,214

Net other postretirement benefit cost

$13,088

 

$25,603

 

$19,526

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

$—

 

($2,564
)
 

($20,353
)
Net (gain)/loss
(274,354
)
 
(66,922
)
 
49,805

Amounts reclassified from regulatory asset and /or AOCI to net periodic benefit cost in the current year:
 
 
 
 
 
Amortization of prior service credit
37,002

 
41,425

 
45,490

Amortization of net loss
(13,729
)
 
(21,905
)
 
(18,214
)
Total

($251,081
)
 

($49,966
)
 

$56,728

Total recognized as net periodic benefit income/(cost), regulatory asset, and/or AOCI (before tax)

($237,993
)
 

($24,363
)
 

$76,254

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic benefit cost in the following year
 
 
 
 
 
Prior service credit

($35,377
)
 

($37,002
)
 

($41,425
)
Net loss

$1,430

 

$13,729

 

$21,905

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts 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, 2018 and 2017 are as follows:
 
2018
 
2017
 
(In Thousands)
Change in APBO
 

 
 

Balance at January 1

$1,563,487

 

$1,568,963

Service cost
27,129

 
26,915

Interest cost
50,725

 
55,838

Plan amendments

 
(2,564
)
Plan participant contributions
37,049

 
35,080

Actuarial gain
(346,429
)
 
(23,409
)
Benefits paid
(99,785
)
 
(97,829
)
Medicare Part D subsidy received
443

 
493

Balance at December 31

$1,232,619

 

$1,563,487

Change in Plan Assets
 

 
 

Fair value of assets at January 1

$659,327

 

$596,660

Actual return on plan assets
(30,582
)
 
81,143

Employer contributions
43,773

 
44,273

Plan participant contributions
37,049

 
35,080

Benefits paid
(99,785
)
 
(97,829
)
Fair value of assets at December 31

$609,782

 

$659,327

Funded status

($622,837
)
 

($904,160
)
Amounts recognized in the balance sheet
 
 
 
Current liabilities

($44,276
)
 

($45,237
)
Non-current liabilities
(578,561
)
 
(858,923
)
Total funded status

($622,837
)
 

($904,160
)
Amounts recognized as a regulatory asset
 
 
 
Prior service credit

($25,778
)
 

($40,461
)
Net loss
51,774

 
144,966

 

$25,996

 

$104,505

Amounts recognized as AOCI (before tax)
 
 
 
Prior service credit

($42,730
)
 

($65,047
)
Net loss
(33,569
)
 
161,322

 

($76,299
)
 

$96,275

Entergy Arkansas [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2018, 2017, and 2016 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:
2018
 
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
 

$24,757

 

$33,783

 

$7,286

 

$2,693

 

$6,356

 

$7,102

Interest cost on projected benefit obligation
 
52,017

 
59,761

 
15,075

 
7,253

 
13,390

 
12,907

Expected return on assets
 
(87,404
)
 
(99,236
)
 
(26,007
)
 
(11,973
)
 
(26,091
)
 
(19,963
)
Recognized net loss
 
53,650

 
57,800

 
14,438

 
7,816

 
10,503

 
14,859

Net pension cost
 

$43,020

 

$52,108

 

$10,792

 

$5,789

 

$4,158

 

$14,905

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net (gain)/loss
 

$74,570

 

$41,642

 

$19,244

 

$2,351

 

$24,121

 

($2,359
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(53,650
)
 
(57,800
)
 
(14,438
)
 
(7,816
)
 
(10,503
)
 
(14,859
)
Total
 

$20,920

 

($16,158
)
 

$4,806

 

($5,465
)
 

$13,618

 

($17,218
)
Total recognized as net periodic pension (income)/cost, regulatory asset, and/or AOCI (before tax)
 

$63,940

 

$35,950

 

$15,598

 

$324

 

$17,776

 

($2,313
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$47,361

 

$46,571

 

$12,416

 

$6,117

 

$9,335

 

$11,400


2017
 
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
 

$20,358

 

$27,698

 

$5,890

 

$2,500

 

$5,455

 

$6,145

Interest cost on projected benefit obligation
 
51,776

 
59,235

 
14,927

 
7,163

 
13,569

 
12,364

Expected return on assets
 
(81,707
)
 
(92,067
)
 
(24,526
)
 
(11,199
)
 
(24,722
)
 
(18,650
)
Recognized net loss
 
46,560

 
49,417

 
12,213

 
6,632

 
9,241

 
11,857

Net pension cost
 

$36,987

 

$44,283

 

$8,504

 

$5,096

 

$3,543

 

$11,716

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$51,569

 

$57,510

 

$14,681

 

$8,601

 

$1,109

 

$27,733

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(46,560
)
 
(49,417
)
 
(12,213
)
 
(6,632
)
 
(9,241
)
 
(11,857
)
Total
 

$5,009

 

$8,093

 

$2,468

 

$1,969

 

($8,132
)
 

$15,876

Total recognized as net periodic pension (income)/ cost, regulatory asset, and/or AOCI (before tax)
 

$41,996

 

$52,376

 

$10,972

 

$7,065

 

($4,589
)
 

$27,592

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$53,650

 

$57,800

 

$14,438

 

$7,816

 

$10,503

 

$14,859


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



Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified pension obligations, plan assets, funded status, amounts recognized in the Balance Sheets for the Registrant Subsidiaries as of December 31, 2018 and 2017 are as follows:
2018
 
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
 

$1,580,756

 

$1,785,700

 

$457,549

 

$217,896

 

$410,720

 

$384,049

Service cost
 
24,757

 
33,783

 
7,286

 
2,693

 
6,356

 
7,102

Interest cost
 
52,017

 
59,761

 
15,075

 
7,253

 
13,390

 
12,907

Actuarial loss
 
(79,621
)
 
(133,520
)
 
(26,611
)
 
(18,844
)
 
(21,656
)
 
(37,842
)
Benefits paid
 
(134,101
)
 
(145,808
)
 
(39,210
)
 
(17,808
)
 
(39,206
)
 
(27,182
)
Balance at December 31
 

$1,443,808

 

$1,599,916

 

$414,089

 

$191,190

 

$369,604

 

$339,034

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at
January 1
 

$1,205,668

 

$1,365,741

 

$360,842

 

$165,747

 

$363,523

 

$274,432

Actual return on plan assets
 
(66,787
)
 
(75,926
)
 
(19,849
)
 
(9,221
)
 
(19,686
)
 
(15,520
)
Employer contributions
 
64,062

 
71,919

 
14,933

 
7,250

 
10,883

 
13,786

Benefits paid
 
(134,101
)
 
(145,808
)
 
(39,210
)
 
(17,808
)
 
(39,206
)
 
(27,182
)
Fair value of assets at December 31
 

$1,068,842

 

$1,215,926

 

$316,716

 

$145,968

 

$315,514

 

$245,516

Funded status
 

($374,966
)
 

($383,990
)
 

($97,373
)
 

($45,222
)
 

($54,090
)
 

($93,518
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($374,966
)
 

($383,990
)
 

($97,373
)
 

($45,222
)
 

($54,090
)
 

($93,518
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$727,703

 

$686,138

 

$196,683

 

$91,448

 

$159,030

 

$168,559

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$43,796

 

$—

 

$—

 

$—

 

$—


2017
 
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
 

$1,454,310

 

$1,624,233

 

$419,201

 

$197,464

 

$386,366

 

$335,381

Service cost
 
20,358

 
27,698

 
5,890

 
2,500

 
5,455

 
6,145

Interest cost
 
51,776

 
59,235

 
14,927

 
7,163

 
13,569

 
12,364

Actuarial loss
 
131,729

 
147,704

 
38,726

 
19,507

 
25,339

 
45,471

Benefits paid
 
(77,417
)
 
(73,170
)
 
(21,195
)
 
(8,738
)
 
(20,009
)
 
(15,312
)
Balance at December 31
 

$1,580,756

 

$1,785,700

 

$457,549

 

$217,896

 

$410,720

 

$384,049

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$1,041,592

 

$1,169,147

 

$314,349

 

$142,488

 

$317,576

 

$235,144

Actual return on plan assets
 
161,868

 
182,261

 
48,572

 
22,104

 
48,952

 
36,387

Employer contributions
 
79,625

 
87,503

 
19,116

 
9,893

 
17,004

 
18,213

Benefits paid
 
(77,417
)
 
(73,170
)
 
(21,195
)
 
(8,738
)
 
(20,009
)
 
(15,312
)
Fair value of assets at December 31
 

$1,205,668

 

$1,365,741

 

$360,842

 

$165,747

 

$363,523

 

$274,432

Funded status
 

($375,088
)
 

($419,959
)
 

($96,707
)
 

($52,149
)
 

($47,197
)
 

($109,617
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($375,088
)
 

($419,959
)
 

($96,707
)
 

($52,149
)
 

($47,197
)
 

($109,617
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$706,783

 

$701,324

 

$191,877

 

$96,913

 

$145,412

 

$185,774

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$44,765

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2018 and 2017 was as follows:
 
December 31,
 
2018
 
2017
 
(In Thousands)
Entergy Arkansas

$1,362,425

 

$1,492,876

Entergy Louisiana

$1,481,158

 

$1,652,939

Entergy Mississippi

$387,635

 

$430,268

Entergy New Orleans

$179,907

 

$205,316

Entergy Texas

$347,852

 

$387,083

System Energy

$317,848

 

$359,258

Estimated Future Benefit Payments
Based upon the same assumptions, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for the Registrant Subsidiaries for their employees will be as follows:
Estimated Future Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2019
 

$100,948

 

$145,515

 

$30,687

 

$18,436

 

$34,401

 

$20,792

2020
 

$91,941

 

$101,275

 

$27,376

 

$12,476

 

$27,273

 

$19,907

2021
 

$92,675

 

$104,465

 

$27,023

 

$12,555

 

$27,137

 

$20,628

2022
 

$94,051

 

$106,307

 

$27,348

 

$12,938

 

$27,420

 

$21,678

2023
 

$94,474

 

$107,771

 

$27,773

 

$13,250

 

$27,797

 

$21,970

2024 - 2028
 

$479,455

 

$547,028

 

$139,930

 

$64,413

 

$129,657

 

$114,223

Estimated Future Non-Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
2019
 

$198

 

$229

 

$128

 

$16

 

$672

2020
 

$295

 

$217

 

$306

 

$16

 

$733

2021
 

$254

 

$204

 

$203

 

$16

 

$753

2022
 

$503

 

$194

 

$213

 

$15

 

$686

2023
 

$356

 

$180

 

$191

 

$15

 

$904

2024 - 2028
 

$1,295

 

$711

 

$1,633

 

$72

 

$3,481


Estimated Future Other Postretirement Benefits Payments (before Medicare Part D Subsidy)
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2019
 

$13,709

 

$17,933

 

$4,320

 

$3,634

 

$5,802

 

$3,082

2020
 

$13,520

 

$18,306

 

$4,508

 

$3,576

 

$5,964

 

$3,068

2021
 

$13,444

 

$18,526

 

$4,615

 

$3,468

 

$6,109

 

$3,160

2022
 

$13,183

 

$18,714

 

$4,689

 

$3,326

 

$6,206

 

$3,163

2023
 

$12,926

 

$18,842

 

$4,686

 

$3,251

 

$6,207

 

$3,126

2024 - 2028
 

$61,088

 

$91,994

 

$23,192

 

$14,573

 

$29,810

 

$14,814


Estimated Future Medicare Part D Subsidy
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2019
 

$192

 

$193

 

$66

 

$39

 

$71

 

$28

2020
 

$216

 

$215

 

$72

 

$42

 

$77

 

$34

2021
 

$239

 

$240

 

$79

 

$44

 

$84

 

$39

2022
 

$264

 

$265

 

$85

 

$46

 

$91

 

$46

2023
 

$291

 

$292

 

$92

 

$48

 

$97

 

$54

2024 - 2028
 

$1,836

 

$1,919

 

$559

 

$270

 

$599

 

$394

One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in the assumed health care cost trend rate for 2018 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2018
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
 
Increase/(Decrease)
(In Thousands)
Entergy Arkansas
 

$15,906

 

$1,129

 

($13,323
)
 

($942
)
Entergy Louisiana
 

$27,684

 

$2,112

 

($23,071
)
 

($1,732
)
Entergy Mississippi
 

$6,768

 

$460

 

($5,665
)
 

($379
)
Entergy New Orleans
 

$3,281

 

$217

 

($2,784
)
 

($180
)
Entergy Texas
 

$8,673

 

$605

 

($7,292
)
 

($498
)
System Energy
 

$5,537

 

$416

 

($4,578
)
 

($339
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2019:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
(In Thousands)
Pension Contributions

$27,112

 

$26,451

 

$7,701

 

$1,800

 

$1,645

 

$8,285

Other Postretirement Contributions

$501

 

$17,933

 

$123

 

$2,140

 

$56

 

$20

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2018, 2017, and 2016 contributions to defined contribution plans for their employees were as follows:
 
 
Year
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
2018
 

$3,985

 

$5,450

 

$2,307

 

$795

 

$1,992

2017
 

$3,741

 

$5,079

 

$2,133

 

$731

 

$1,865

2016
 

$3,528

 

$4,746

 

$1,997

 

$708

 

$1,778

Entergy Arkansas [Member] | Other Postretirement Benefits Plan [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2018, 2017, and 2016 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2018
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
 
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$3,170

 

$6,225

 

$1,284

 

$516

 

$1,319

 

$1,223

Interest cost on APBO
 
7,986

 
11,154

 
2,731

 
1,669

 
3,754

 
1,998

Expected return on assets
 
(17,368
)
 

 
(5,213
)
 
(5,250
)
 
(9,784
)
 
(3,130
)
Amortization of prior service credit
 
(5,110
)
 
(7,735
)
 
(1,823
)
 
(745
)
 
(2,316
)
 
(1,513
)
Recognized net loss
 
1,154

 
1,550

 
1,508

 
137

 
823

 
932

Net other postretirement benefit (income)/cost
 

($10,168
)
 

$11,194

 

($1,513
)
 

($3,673
)
 

($6,204
)
 

($490
)
Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net gain
 

($32,219
)
 

($73,249
)
 

($7,794
)
 

($981
)
 

($10,561
)
 

($6,680
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 

 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,110

 
7,735

 
1,823

 
745

 
2,316

 
1,513

Amortization of net loss
 
(1,154
)
 
(1,550
)
 
(1,508
)
 
(137
)
 
(823
)
 
(932
)
Total
 

($28,263
)
 

($67,064
)
 

($7,479
)
 

($373
)
 

($9,068
)
 

($6,099
)
Total recognized as net periodic other postretirement cost, regulatory asset, and/or AOCI (before tax)
 

($38,431
)
 

($55,870
)
 

($8,992
)
 

($4,046
)
 

($15,272
)
 

($6,589
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($4,950
)
 

($7,349
)
 

($1,756
)
 

($682
)
 

($2,243
)
 

($1,450
)
Net (gain)/loss
 

$576

 

($695
)
 

$723

 

$231

 

$485

 

$354


2017
 
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
 

$3,451

 

$6,373

 

$1,160

 

$567

 

$1,488

 

$1,278

Interest cost on APBO
 
9,020

 
12,101

 
2,759

 
1,874

 
4,494

 
2,236

Expected return on assets
 
(15,836
)
 

 
(4,801
)
 
(4,635
)
 
(8,720
)
 
(2,869
)
Amortization of prior service credit
 
(5,110
)
 
(7,735
)
 
(1,823
)
 
(745
)
 
(2,316
)
 
(1,513
)
Recognized net loss
 
4,460

 
1,859

 
1,675

 
418

 
3,303

 
1,560

Net other postretirement benefit (income)/cost
 

($4,015
)
 

$12,598

 

($1,030
)
 

($2,521
)
 

($1,751
)
 

$692

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net (gain)/loss
 

($29,534
)
 

($1,256
)
 

$506

 

($7,342
)
 

($22,255
)
 

($5,459
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,110

 
7,735

 
1,823

 
745

 
2,316

 
1,513

Amortization of net loss
 
(4,460
)
 
(1,859
)
 
(1,675
)
 
(418
)
 
(3,303
)
 
(1,560
)
Total
 

($28,884
)
 

$4,620

 

$654

 

($7,015
)
 

($23,242
)
 

($5,506
)
Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax)
 

($32,899
)
 

$17,218

 

($376
)
 

($9,536
)
 

($24,993
)
 

($4,814
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($5,110
)
 

($7,735
)
 

($1,823
)
 

($745
)
 

($2,316
)
 

($1,513
)
Net loss
 

$1,154

 

$1,550

 

$1,508

 

$137

 

$823

 

$932


2016
 
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
 

$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 service 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

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
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, 2018 and 2017 are as follows:
2018
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$249,019

 

$345,389

 

$84,621

 

$53,548

 

$116,702

 

$61,381

Service cost
 
3,170

 
6,225

 
1,284

 
516

 
1,319

 
1,223

Interest cost
 
7,986

 
11,154

 
2,731

 
1,669

 
3,754

 
1,998

Plan participant contributions
 
8,136

 
8,162

 
2,233

 
1,171

 
2,565

 
1,837

Actuarial gain
 
(61,960
)
 
(73,249
)
 
(16,762
)
 
(10,847
)
 
(27,527
)
 
(11,985
)
Benefits paid
 
(18,581
)
 
(22,476
)
 
(5,145
)
 
(4,078
)
 
(8,516
)
 
(5,685
)
Medicare Part D subsidy received
 
60

 
64

 
14

 
8

 
13

 
22

Balance at December 31
 

$187,830

 

$275,269

 

$68,976

 

$41,987

 

$88,310

 

$48,791

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$274,678

 

$—

 

$82,433

 

$85,504

 

$154,171

 

$49,124

Actual return on plan assets
 
(12,373
)
 

 
(3,755
)
 
(4,616
)
 
(7,182
)
 
(2,175
)
Employer contributions
 
195

 
14,314

 
87

 
3,793

 
3,808

 
569

Plan participant contributions
 
8,136

 
8,162

 
2,233

 
1,171

 
2,565

 
1,837

Benefits paid
 
(18,581
)
 
(22,476
)
 
(5,145
)
 
(4,078
)
 
(8,516
)
 
(5,685
)
Fair value of assets at December 31
 

$252,055

 

$—

 

$75,853

 

$81,774

 

$144,846

 

$43,670

Funded status
 

$64,225

 

($275,269
)
 

$6,877

 

$39,787

 

$56,536

 

($5,121
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($17,740
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
64,225

 
(257,529
)
 
6,877

 
39,787

 
56,536

 
(5,121
)
Total funded status
 

$64,225

 

($275,269
)
 

$6,877

 

$39,787

 

$56,536

 

($5,121
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($11,465
)
 

$—

 

($4,864
)
 

($681
)
 

($3,665
)
 

($2,304
)
Net loss
 
9,021

 

 
15,945

 
3,151

 
13,094

 
8,774

 
 

($2,444
)
 

$—

 

$11,081

 

$2,470

 

$9,429

 

$6,470

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($12,264
)
 

$—

 

$—

 

$—

 

$—

Net gain
 

 
(23,214
)
 

 

 

 

 
 

$—

 

($35,478
)
 

$—

 

$—

 

$—

 

$—



2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$258,787

 

$342,500

 

$78,485

 

$55,515

 

$127,700

 

$62,498

Service cost
 
3,451

 
6,373

 
1,160

 
567

 
1,488

 
1,278

Interest cost
 
9,020

 
12,101

 
2,759

 
1,874

 
4,494

 
2,236

Plan participant contributions
 
7,875

 
7,855

 
2,160

 
1,151

 
2,453

 
1,779

Actuarial (gain)/loss
 
(11,691
)
 
(1,256
)
 
5,858

 
(899
)
 
(12,469
)
 
(2,233
)
Benefits paid
 
(18,497
)
 
(22,273
)
 
(5,823
)
 
(4,670
)
 
(6,980
)
 
(4,205
)
Medicare Part D subsidy received
 
74

 
89

 
22

 
10

 
16

 
28

Balance at December 31
 

$249,019

 

$345,389

 

$84,621

 

$53,548

 

$116,702

 

$61,381

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$250,926

 

$—

 

$75,945

 

$74,236

 

$137,069

 

$44,885

Actual return on plan assets
 
33,679

 

 
10,153

 
11,078

 
18,506

 
6,095

Employer contributions
 
695

 
14,418

 
(2
)
 
3,709

 
3,123

 
570

Plan participant contributions
 
7,875

 
7,855

 
2,160

 
1,151

 
2,453

 
1,779

Benefits paid
 
(18,497
)
 
(22,273
)
 
(5,823
)
 
(4,670
)
 
(6,980
)
 
(4,205
)
Fair value of assets at December 31
 

$274,678

 

$—

 

$82,433

 

$85,504

 

$154,171

 

$49,124

Funded status
 

$25,659

 

($345,389
)
 

($2,188
)
 

$31,956

 

$37,469

 

($12,257
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($18,794
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
25,659

 
(326,595
)
 
(2,188
)
 
31,956

 
37,469

 
(12,257
)
Total funded status
 

$25,659

 

($345,389
)
 

($2,188
)
 

$31,956

 

$37,469

 

($12,257
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($16,574
)
 

$—

 

($6,687
)
 

($1,427
)
 

($5,980
)
 

($3,819
)
Net loss
 
42,394

 

 
25,247

 
4,269

 
24,478

 
16,386

 
 

$25,820

 

$—

 

$18,560

 

$2,842

 

$18,498

 

$12,567

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($19,999
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
51,585

 

 

 

 

 
 

$—

 

$31,586

 

$—

 

$—

 

$—

 

$—

Entergy Arkansas [Member] | Non-Qualified Pension Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
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 2018, 2017, and 2016, was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2018

$474

 

$180

 

$300

 

$81

 

$650

2017

$679

 

$185

 

$251

 

$73

 

$499

2016

$1,819

 

$231

 

$236

 

$65

 

$504

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2018 and 2017 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2018

$2,752

 

$1,881

 

$2,732

 

$206

 

$7,952

2017

$4,221

 

$2,061

 

$2,737

 

$583

 

$8,913

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2018 and 2017 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2018

$2,519

 

$1,881

 

$2,427

 

$206

 

$7,724

2017

$3,825

 

$2,061

 

$2,250

 

$519

 

$8,602

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2018 and 2017:
2018
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($198
)
 

($229
)
 

($128
)
 

($16
)
 

($672
)
Non-current liabilities
 
(2,554
)
 
(1,652
)
 
(2,604
)
 
(191
)
 
(7,280
)
Total funded status
 

($2,752
)
 

($1,881
)
 

($2,732
)
 

($207
)
 

($7,952
)
Regulatory asset/(liability)
 

$1,314

 

$79

 

$1,009

 

($579
)
 

($517
)
Accumulated other comprehensive income (before taxes)
 

$—

 

$5

 

$—

 

$—

 

$—


2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($376
)
 

($231
)
 

($135
)
 

($21
)
 

($788
)
Non-current liabilities
 
(3,845
)
 
(1,830
)
 
(2,603
)
 
(562
)
 
(8,125
)
Total funded status
 

($4,221
)
 

($2,061
)
 

($2,738
)
 

($583
)
 

($8,913
)
Regulatory asset/(liability)
 

$2,995

 

$166

 

$1,186

 

($140
)
 

$133

Accumulated other comprehensive income (before taxes)
 

$—

 

$11

 

$—

 

$—

 

$—

Entergy Louisiana [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2018, 2017, and 2016 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:
2018
 
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
 

$24,757

 

$33,783

 

$7,286

 

$2,693

 

$6,356

 

$7,102

Interest cost on projected benefit obligation
 
52,017

 
59,761

 
15,075

 
7,253

 
13,390

 
12,907

Expected return on assets
 
(87,404
)
 
(99,236
)
 
(26,007
)
 
(11,973
)
 
(26,091
)
 
(19,963
)
Recognized net loss
 
53,650

 
57,800

 
14,438

 
7,816

 
10,503

 
14,859

Net pension cost
 

$43,020

 

$52,108

 

$10,792

 

$5,789

 

$4,158

 

$14,905

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net (gain)/loss
 

$74,570

 

$41,642

 

$19,244

 

$2,351

 

$24,121

 

($2,359
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(53,650
)
 
(57,800
)
 
(14,438
)
 
(7,816
)
 
(10,503
)
 
(14,859
)
Total
 

$20,920

 

($16,158
)
 

$4,806

 

($5,465
)
 

$13,618

 

($17,218
)
Total recognized as net periodic pension (income)/cost, regulatory asset, and/or AOCI (before tax)
 

$63,940

 

$35,950

 

$15,598

 

$324

 

$17,776

 

($2,313
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$47,361

 

$46,571

 

$12,416

 

$6,117

 

$9,335

 

$11,400


2017
 
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
 

$20,358

 

$27,698

 

$5,890

 

$2,500

 

$5,455

 

$6,145

Interest cost on projected benefit obligation
 
51,776

 
59,235

 
14,927

 
7,163

 
13,569

 
12,364

Expected return on assets
 
(81,707
)
 
(92,067
)
 
(24,526
)
 
(11,199
)
 
(24,722
)
 
(18,650
)
Recognized net loss
 
46,560

 
49,417

 
12,213

 
6,632

 
9,241

 
11,857

Net pension cost
 

$36,987

 

$44,283

 

$8,504

 

$5,096

 

$3,543

 

$11,716

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$51,569

 

$57,510

 

$14,681

 

$8,601

 

$1,109

 

$27,733

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(46,560
)
 
(49,417
)
 
(12,213
)
 
(6,632
)
 
(9,241
)
 
(11,857
)
Total
 

$5,009

 

$8,093

 

$2,468

 

$1,969

 

($8,132
)
 

$15,876

Total recognized as net periodic pension (income)/ cost, regulatory asset, and/or AOCI (before tax)
 

$41,996

 

$52,376

 

$10,972

 

$7,065

 

($4,589
)
 

$27,592

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$53,650

 

$57,800

 

$14,438

 

$7,816

 

$10,503

 

$14,859


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

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified pension obligations, plan assets, funded status, amounts recognized in the Balance Sheets for the Registrant Subsidiaries as of December 31, 2018 and 2017 are as follows:
2018
 
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
 

$1,580,756

 

$1,785,700

 

$457,549

 

$217,896

 

$410,720

 

$384,049

Service cost
 
24,757

 
33,783

 
7,286

 
2,693

 
6,356

 
7,102

Interest cost
 
52,017

 
59,761

 
15,075

 
7,253

 
13,390

 
12,907

Actuarial loss
 
(79,621
)
 
(133,520
)
 
(26,611
)
 
(18,844
)
 
(21,656
)
 
(37,842
)
Benefits paid
 
(134,101
)
 
(145,808
)
 
(39,210
)
 
(17,808
)
 
(39,206
)
 
(27,182
)
Balance at December 31
 

$1,443,808

 

$1,599,916

 

$414,089

 

$191,190

 

$369,604

 

$339,034

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at
January 1
 

$1,205,668

 

$1,365,741

 

$360,842

 

$165,747

 

$363,523

 

$274,432

Actual return on plan assets
 
(66,787
)
 
(75,926
)
 
(19,849
)
 
(9,221
)
 
(19,686
)
 
(15,520
)
Employer contributions
 
64,062

 
71,919

 
14,933

 
7,250

 
10,883

 
13,786

Benefits paid
 
(134,101
)
 
(145,808
)
 
(39,210
)
 
(17,808
)
 
(39,206
)
 
(27,182
)
Fair value of assets at December 31
 

$1,068,842

 

$1,215,926

 

$316,716

 

$145,968

 

$315,514

 

$245,516

Funded status
 

($374,966
)
 

($383,990
)
 

($97,373
)
 

($45,222
)
 

($54,090
)
 

($93,518
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($374,966
)
 

($383,990
)
 

($97,373
)
 

($45,222
)
 

($54,090
)
 

($93,518
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$727,703

 

$686,138

 

$196,683

 

$91,448

 

$159,030

 

$168,559

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$43,796

 

$—

 

$—

 

$—

 

$—


2017
 
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
 

$1,454,310

 

$1,624,233

 

$419,201

 

$197,464

 

$386,366

 

$335,381

Service cost
 
20,358

 
27,698

 
5,890

 
2,500

 
5,455

 
6,145

Interest cost
 
51,776

 
59,235

 
14,927

 
7,163

 
13,569

 
12,364

Actuarial loss
 
131,729

 
147,704

 
38,726

 
19,507

 
25,339

 
45,471

Benefits paid
 
(77,417
)
 
(73,170
)
 
(21,195
)
 
(8,738
)
 
(20,009
)
 
(15,312
)
Balance at December 31
 

$1,580,756

 

$1,785,700

 

$457,549

 

$217,896

 

$410,720

 

$384,049

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$1,041,592

 

$1,169,147

 

$314,349

 

$142,488

 

$317,576

 

$235,144

Actual return on plan assets
 
161,868

 
182,261

 
48,572

 
22,104

 
48,952

 
36,387

Employer contributions
 
79,625

 
87,503

 
19,116

 
9,893

 
17,004

 
18,213

Benefits paid
 
(77,417
)
 
(73,170
)
 
(21,195
)
 
(8,738
)
 
(20,009
)
 
(15,312
)
Fair value of assets at December 31
 

$1,205,668

 

$1,365,741

 

$360,842

 

$165,747

 

$363,523

 

$274,432

Funded status
 

($375,088
)
 

($419,959
)
 

($96,707
)
 

($52,149
)
 

($47,197
)
 

($109,617
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($375,088
)
 

($419,959
)
 

($96,707
)
 

($52,149
)
 

($47,197
)
 

($109,617
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$706,783

 

$701,324

 

$191,877

 

$96,913

 

$145,412

 

$185,774

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$44,765

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2018 and 2017 was as follows:
 
December 31,
 
2018
 
2017
 
(In Thousands)
Entergy Arkansas

$1,362,425

 

$1,492,876

Entergy Louisiana

$1,481,158

 

$1,652,939

Entergy Mississippi

$387,635

 

$430,268

Entergy New Orleans

$179,907

 

$205,316

Entergy Texas

$347,852

 

$387,083

System Energy

$317,848

 

$359,258

Reclassification Out of Accumulated Other Comprehensive Income, Amortization
Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) as of December 31, 2018:
 
Qualified Pension Costs
 
Other Postretirement Costs
 
Non-Qualified Pension Costs
 
Total
 
(In Thousands)
Entergy
 
 
 
 
 
 
 
Amortization of prior service cost

($398
)
 

$22,379

 

($281
)
 

$21,700

Amortization of loss
(87,828
)
 
(7,730
)
 
(3,628
)
 
(99,186
)
Settlement loss
(828
)
 

 
(2,379
)
 
(3,207
)
 

($89,054
)
 

$14,649

 

($6,288
)
 

($80,693
)
Entergy Louisiana
 
 
 
 
 
 
 
Amortization of prior service cost

$—

 

$7,735

 

$—

 

$7,735

Amortization of loss
(3,468
)
 
(1,550
)
 
(7
)
 
(5,025
)
 

($3,468
)
 

$6,185

 

($7
)
 

$2,710


Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) as of December 31, 2017:
 
Qualified Pension Costs
 
Other Postretirement Costs
 
Non-Qualified Pension Costs
 
Total
 
(In Thousands)
Entergy
 
 
 
 
 
 
 
Amortization of prior service cost

($261
)


$26,867

 

($355
)
 

$26,251

Amortization of loss
(73,800
)
 
(8,805
)
 
(3,397
)
 
(86,002
)
Settlement loss

 

 
(7,544
)
 
(7,544
)
 

($74,061
)
 

$18,062

 

($11,296
)
 

($67,295
)
Entergy Louisiana
 
 
 
 
 
 
 
Amortization of prior service cost

$—



$7,735

 

($1
)
 

$7,734

Amortization of loss
(3,459
)
 
(1,859
)
 
(9
)
 
(5,327
)
 

($3,459
)
 

$5,876

 

($10
)
 

$2,407

Estimated Future Benefit Payments
Based upon the same assumptions, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for the Registrant Subsidiaries for their employees will be as follows:
Estimated Future Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2019
 

$100,948

 

$145,515

 

$30,687

 

$18,436

 

$34,401

 

$20,792

2020
 

$91,941

 

$101,275

 

$27,376

 

$12,476

 

$27,273

 

$19,907

2021
 

$92,675

 

$104,465

 

$27,023

 

$12,555

 

$27,137

 

$20,628

2022
 

$94,051

 

$106,307

 

$27,348

 

$12,938

 

$27,420

 

$21,678

2023
 

$94,474

 

$107,771

 

$27,773

 

$13,250

 

$27,797

 

$21,970

2024 - 2028
 

$479,455

 

$547,028

 

$139,930

 

$64,413

 

$129,657

 

$114,223

Estimated Future Non-Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
2019
 

$198

 

$229

 

$128

 

$16

 

$672

2020
 

$295

 

$217

 

$306

 

$16

 

$733

2021
 

$254

 

$204

 

$203

 

$16

 

$753

2022
 

$503

 

$194

 

$213

 

$15

 

$686

2023
 

$356

 

$180

 

$191

 

$15

 

$904

2024 - 2028
 

$1,295

 

$711

 

$1,633

 

$72

 

$3,481


Estimated Future Other Postretirement Benefits Payments (before Medicare Part D Subsidy)
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2019
 

$13,709

 

$17,933

 

$4,320

 

$3,634

 

$5,802

 

$3,082

2020
 

$13,520

 

$18,306

 

$4,508

 

$3,576

 

$5,964

 

$3,068

2021
 

$13,444

 

$18,526

 

$4,615

 

$3,468

 

$6,109

 

$3,160

2022
 

$13,183

 

$18,714

 

$4,689

 

$3,326

 

$6,206

 

$3,163

2023
 

$12,926

 

$18,842

 

$4,686

 

$3,251

 

$6,207

 

$3,126

2024 - 2028
 

$61,088

 

$91,994

 

$23,192

 

$14,573

 

$29,810

 

$14,814


Estimated Future Medicare Part D Subsidy
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2019
 

$192

 

$193

 

$66

 

$39

 

$71

 

$28

2020
 

$216

 

$215

 

$72

 

$42

 

$77

 

$34

2021
 

$239

 

$240

 

$79

 

$44

 

$84

 

$39

2022
 

$264

 

$265

 

$85

 

$46

 

$91

 

$46

2023
 

$291

 

$292

 

$92

 

$48

 

$97

 

$54

2024 - 2028
 

$1,836

 

$1,919

 

$559

 

$270

 

$599

 

$394

One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in the assumed health care cost trend rate for 2018 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2018
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
 
Increase/(Decrease)
(In Thousands)
Entergy Arkansas
 

$15,906

 

$1,129

 

($13,323
)
 

($942
)
Entergy Louisiana
 

$27,684

 

$2,112

 

($23,071
)
 

($1,732
)
Entergy Mississippi
 

$6,768

 

$460

 

($5,665
)
 

($379
)
Entergy New Orleans
 

$3,281

 

$217

 

($2,784
)
 

($180
)
Entergy Texas
 

$8,673

 

$605

 

($7,292
)
 

($498
)
System Energy
 

$5,537

 

$416

 

($4,578
)
 

($339
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2019:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
(In Thousands)
Pension Contributions

$27,112

 

$26,451

 

$7,701

 

$1,800

 

$1,645

 

$8,285

Other Postretirement Contributions

$501

 

$17,933

 

$123

 

$2,140

 

$56

 

$20

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2018, 2017, and 2016 contributions to defined contribution plans for their employees were as follows:
 
 
Year
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
2018
 

$3,985

 

$5,450

 

$2,307

 

$795

 

$1,992

2017
 

$3,741

 

$5,079

 

$2,133

 

$731

 

$1,865

2016
 

$3,528

 

$4,746

 

$1,997

 

$708

 

$1,778

Entergy Louisiana [Member] | Other Postretirement Benefits Plan [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2018, 2017, and 2016 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2018
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
 
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$3,170

 

$6,225

 

$1,284

 

$516

 

$1,319

 

$1,223

Interest cost on APBO
 
7,986

 
11,154

 
2,731

 
1,669

 
3,754

 
1,998

Expected return on assets
 
(17,368
)
 

 
(5,213
)
 
(5,250
)
 
(9,784
)
 
(3,130
)
Amortization of prior service credit
 
(5,110
)
 
(7,735
)
 
(1,823
)
 
(745
)
 
(2,316
)
 
(1,513
)
Recognized net loss
 
1,154

 
1,550

 
1,508

 
137

 
823

 
932

Net other postretirement benefit (income)/cost
 

($10,168
)
 

$11,194

 

($1,513
)
 

($3,673
)
 

($6,204
)
 

($490
)
Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net gain
 

($32,219
)
 

($73,249
)
 

($7,794
)
 

($981
)
 

($10,561
)
 

($6,680
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 

 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,110

 
7,735

 
1,823

 
745

 
2,316

 
1,513

Amortization of net loss
 
(1,154
)
 
(1,550
)
 
(1,508
)
 
(137
)
 
(823
)
 
(932
)
Total
 

($28,263
)
 

($67,064
)
 

($7,479
)
 

($373
)
 

($9,068
)
 

($6,099
)
Total recognized as net periodic other postretirement cost, regulatory asset, and/or AOCI (before tax)
 

($38,431
)
 

($55,870
)
 

($8,992
)
 

($4,046
)
 

($15,272
)
 

($6,589
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($4,950
)
 

($7,349
)
 

($1,756
)
 

($682
)
 

($2,243
)
 

($1,450
)
Net (gain)/loss
 

$576

 

($695
)
 

$723

 

$231

 

$485

 

$354


2017
 
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
 

$3,451

 

$6,373

 

$1,160

 

$567

 

$1,488

 

$1,278

Interest cost on APBO
 
9,020

 
12,101

 
2,759

 
1,874

 
4,494

 
2,236

Expected return on assets
 
(15,836
)
 

 
(4,801
)
 
(4,635
)
 
(8,720
)
 
(2,869
)
Amortization of prior service credit
 
(5,110
)
 
(7,735
)
 
(1,823
)
 
(745
)
 
(2,316
)
 
(1,513
)
Recognized net loss
 
4,460

 
1,859

 
1,675

 
418

 
3,303

 
1,560

Net other postretirement benefit (income)/cost
 

($4,015
)
 

$12,598

 

($1,030
)
 

($2,521
)
 

($1,751
)
 

$692

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net (gain)/loss
 

($29,534
)
 

($1,256
)
 

$506

 

($7,342
)
 

($22,255
)
 

($5,459
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,110

 
7,735

 
1,823

 
745

 
2,316

 
1,513

Amortization of net loss
 
(4,460
)
 
(1,859
)
 
(1,675
)
 
(418
)
 
(3,303
)
 
(1,560
)
Total
 

($28,884
)
 

$4,620

 

$654

 

($7,015
)
 

($23,242
)
 

($5,506
)
Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax)
 

($32,899
)
 

$17,218

 

($376
)
 

($9,536
)
 

($24,993
)
 

($4,814
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($5,110
)
 

($7,735
)
 

($1,823
)
 

($745
)
 

($2,316
)
 

($1,513
)
Net loss
 

$1,154

 

$1,550

 

$1,508

 

$137

 

$823

 

$932


2016
 
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
 

$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 service 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

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
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, 2018 and 2017 are as follows:
2018
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$249,019

 

$345,389

 

$84,621

 

$53,548

 

$116,702

 

$61,381

Service cost
 
3,170

 
6,225

 
1,284

 
516

 
1,319

 
1,223

Interest cost
 
7,986

 
11,154

 
2,731

 
1,669

 
3,754

 
1,998

Plan participant contributions
 
8,136

 
8,162

 
2,233

 
1,171

 
2,565

 
1,837

Actuarial gain
 
(61,960
)
 
(73,249
)
 
(16,762
)
 
(10,847
)
 
(27,527
)
 
(11,985
)
Benefits paid
 
(18,581
)
 
(22,476
)
 
(5,145
)
 
(4,078
)
 
(8,516
)
 
(5,685
)
Medicare Part D subsidy received
 
60

 
64

 
14

 
8

 
13

 
22

Balance at December 31
 

$187,830

 

$275,269

 

$68,976

 

$41,987

 

$88,310

 

$48,791

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$274,678

 

$—

 

$82,433

 

$85,504

 

$154,171

 

$49,124

Actual return on plan assets
 
(12,373
)
 

 
(3,755
)
 
(4,616
)
 
(7,182
)
 
(2,175
)
Employer contributions
 
195

 
14,314

 
87

 
3,793

 
3,808

 
569

Plan participant contributions
 
8,136

 
8,162

 
2,233

 
1,171

 
2,565

 
1,837

Benefits paid
 
(18,581
)
 
(22,476
)
 
(5,145
)
 
(4,078
)
 
(8,516
)
 
(5,685
)
Fair value of assets at December 31
 

$252,055

 

$—

 

$75,853

 

$81,774

 

$144,846

 

$43,670

Funded status
 

$64,225

 

($275,269
)
 

$6,877

 

$39,787

 

$56,536

 

($5,121
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($17,740
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
64,225

 
(257,529
)
 
6,877

 
39,787

 
56,536

 
(5,121
)
Total funded status
 

$64,225

 

($275,269
)
 

$6,877

 

$39,787

 

$56,536

 

($5,121
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($11,465
)
 

$—

 

($4,864
)
 

($681
)
 

($3,665
)
 

($2,304
)
Net loss
 
9,021

 

 
15,945

 
3,151

 
13,094

 
8,774

 
 

($2,444
)
 

$—

 

$11,081

 

$2,470

 

$9,429

 

$6,470

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($12,264
)
 

$—

 

$—

 

$—

 

$—

Net gain
 

 
(23,214
)
 

 

 

 

 
 

$—

 

($35,478
)
 

$—

 

$—

 

$—

 

$—



2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$258,787

 

$342,500

 

$78,485

 

$55,515

 

$127,700

 

$62,498

Service cost
 
3,451

 
6,373

 
1,160

 
567

 
1,488

 
1,278

Interest cost
 
9,020

 
12,101

 
2,759

 
1,874

 
4,494

 
2,236

Plan participant contributions
 
7,875

 
7,855

 
2,160

 
1,151

 
2,453

 
1,779

Actuarial (gain)/loss
 
(11,691
)
 
(1,256
)
 
5,858

 
(899
)
 
(12,469
)
 
(2,233
)
Benefits paid
 
(18,497
)
 
(22,273
)
 
(5,823
)
 
(4,670
)
 
(6,980
)
 
(4,205
)
Medicare Part D subsidy received
 
74

 
89

 
22

 
10

 
16

 
28

Balance at December 31
 

$249,019

 

$345,389

 

$84,621

 

$53,548

 

$116,702

 

$61,381

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$250,926

 

$—

 

$75,945

 

$74,236

 

$137,069

 

$44,885

Actual return on plan assets
 
33,679

 

 
10,153

 
11,078

 
18,506

 
6,095

Employer contributions
 
695

 
14,418

 
(2
)
 
3,709

 
3,123

 
570

Plan participant contributions
 
7,875

 
7,855

 
2,160

 
1,151

 
2,453

 
1,779

Benefits paid
 
(18,497
)
 
(22,273
)
 
(5,823
)
 
(4,670
)
 
(6,980
)
 
(4,205
)
Fair value of assets at December 31
 

$274,678

 

$—

 

$82,433

 

$85,504

 

$154,171

 

$49,124

Funded status
 

$25,659

 

($345,389
)
 

($2,188
)
 

$31,956

 

$37,469

 

($12,257
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($18,794
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
25,659

 
(326,595
)
 
(2,188
)
 
31,956

 
37,469

 
(12,257
)
Total funded status
 

$25,659

 

($345,389
)
 

($2,188
)
 

$31,956

 

$37,469

 

($12,257
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($16,574
)
 

$—

 

($6,687
)
 

($1,427
)
 

($5,980
)
 

($3,819
)
Net loss
 
42,394

 

 
25,247

 
4,269

 
24,478

 
16,386

 
 

$25,820

 

$—

 

$18,560

 

$2,842

 

$18,498

 

$12,567

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($19,999
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
51,585

 

 

 

 

 
 

$—

 

$31,586

 

$—

 

$—

 

$—

 

$—

Entergy Louisiana [Member] | Non-Qualified Pension Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
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 2018, 2017, and 2016, was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2018

$474

 

$180

 

$300

 

$81

 

$650

2017

$679

 

$185

 

$251

 

$73

 

$499

2016

$1,819

 

$231

 

$236

 

$65

 

$504

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2018 and 2017 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2018

$2,752

 

$1,881

 

$2,732

 

$206

 

$7,952

2017

$4,221

 

$2,061

 

$2,737

 

$583

 

$8,913

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2018 and 2017 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2018

$2,519

 

$1,881

 

$2,427

 

$206

 

$7,724

2017

$3,825

 

$2,061

 

$2,250

 

$519

 

$8,602

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2018 and 2017:
2018
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($198
)
 

($229
)
 

($128
)
 

($16
)
 

($672
)
Non-current liabilities
 
(2,554
)
 
(1,652
)
 
(2,604
)
 
(191
)
 
(7,280
)
Total funded status
 

($2,752
)
 

($1,881
)
 

($2,732
)
 

($207
)
 

($7,952
)
Regulatory asset/(liability)
 

$1,314

 

$79

 

$1,009

 

($579
)
 

($517
)
Accumulated other comprehensive income (before taxes)
 

$—

 

$5

 

$—

 

$—

 

$—


2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($376
)
 

($231
)
 

($135
)
 

($21
)
 

($788
)
Non-current liabilities
 
(3,845
)
 
(1,830
)
 
(2,603
)
 
(562
)
 
(8,125
)
Total funded status
 

($4,221
)
 

($2,061
)
 

($2,738
)
 

($583
)
 

($8,913
)
Regulatory asset/(liability)
 

$2,995

 

$166

 

$1,186

 

($140
)
 

$133

Accumulated other comprehensive income (before taxes)
 

$—

 

$11

 

$—

 

$—

 

$—

Entergy Mississippi [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2018, 2017, and 2016 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:
2018
 
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
 

$24,757

 

$33,783

 

$7,286

 

$2,693

 

$6,356

 

$7,102

Interest cost on projected benefit obligation
 
52,017

 
59,761

 
15,075

 
7,253

 
13,390

 
12,907

Expected return on assets
 
(87,404
)
 
(99,236
)
 
(26,007
)
 
(11,973
)
 
(26,091
)
 
(19,963
)
Recognized net loss
 
53,650

 
57,800

 
14,438

 
7,816

 
10,503

 
14,859

Net pension cost
 

$43,020

 

$52,108

 

$10,792

 

$5,789

 

$4,158

 

$14,905

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net (gain)/loss
 

$74,570

 

$41,642

 

$19,244

 

$2,351

 

$24,121

 

($2,359
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(53,650
)
 
(57,800
)
 
(14,438
)
 
(7,816
)
 
(10,503
)
 
(14,859
)
Total
 

$20,920

 

($16,158
)
 

$4,806

 

($5,465
)
 

$13,618

 

($17,218
)
Total recognized as net periodic pension (income)/cost, regulatory asset, and/or AOCI (before tax)
 

$63,940

 

$35,950

 

$15,598

 

$324

 

$17,776

 

($2,313
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$47,361

 

$46,571

 

$12,416

 

$6,117

 

$9,335

 

$11,400


2017
 
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
 

$20,358

 

$27,698

 

$5,890

 

$2,500

 

$5,455

 

$6,145

Interest cost on projected benefit obligation
 
51,776

 
59,235

 
14,927

 
7,163

 
13,569

 
12,364

Expected return on assets
 
(81,707
)
 
(92,067
)
 
(24,526
)
 
(11,199
)
 
(24,722
)
 
(18,650
)
Recognized net loss
 
46,560

 
49,417

 
12,213

 
6,632

 
9,241

 
11,857

Net pension cost
 

$36,987

 

$44,283

 

$8,504

 

$5,096

 

$3,543

 

$11,716

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$51,569

 

$57,510

 

$14,681

 

$8,601

 

$1,109

 

$27,733

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(46,560
)
 
(49,417
)
 
(12,213
)
 
(6,632
)
 
(9,241
)
 
(11,857
)
Total
 

$5,009

 

$8,093

 

$2,468

 

$1,969

 

($8,132
)
 

$15,876

Total recognized as net periodic pension (income)/ cost, regulatory asset, and/or AOCI (before tax)
 

$41,996

 

$52,376

 

$10,972

 

$7,065

 

($4,589
)
 

$27,592

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$53,650

 

$57,800

 

$14,438

 

$7,816

 

$10,503

 

$14,859


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

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified pension obligations, plan assets, funded status, amounts recognized in the Balance Sheets for the Registrant Subsidiaries as of December 31, 2018 and 2017 are as follows:
2018
 
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
 

$1,580,756

 

$1,785,700

 

$457,549

 

$217,896

 

$410,720

 

$384,049

Service cost
 
24,757

 
33,783

 
7,286

 
2,693

 
6,356

 
7,102

Interest cost
 
52,017

 
59,761

 
15,075

 
7,253

 
13,390

 
12,907

Actuarial loss
 
(79,621
)
 
(133,520
)
 
(26,611
)
 
(18,844
)
 
(21,656
)
 
(37,842
)
Benefits paid
 
(134,101
)
 
(145,808
)
 
(39,210
)
 
(17,808
)
 
(39,206
)
 
(27,182
)
Balance at December 31
 

$1,443,808

 

$1,599,916

 

$414,089

 

$191,190

 

$369,604

 

$339,034

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at
January 1
 

$1,205,668

 

$1,365,741

 

$360,842

 

$165,747

 

$363,523

 

$274,432

Actual return on plan assets
 
(66,787
)
 
(75,926
)
 
(19,849
)
 
(9,221
)
 
(19,686
)
 
(15,520
)
Employer contributions
 
64,062

 
71,919

 
14,933

 
7,250

 
10,883

 
13,786

Benefits paid
 
(134,101
)
 
(145,808
)
 
(39,210
)
 
(17,808
)
 
(39,206
)
 
(27,182
)
Fair value of assets at December 31
 

$1,068,842

 

$1,215,926

 

$316,716

 

$145,968

 

$315,514

 

$245,516

Funded status
 

($374,966
)
 

($383,990
)
 

($97,373
)
 

($45,222
)
 

($54,090
)
 

($93,518
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($374,966
)
 

($383,990
)
 

($97,373
)
 

($45,222
)
 

($54,090
)
 

($93,518
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$727,703

 

$686,138

 

$196,683

 

$91,448

 

$159,030

 

$168,559

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$43,796

 

$—

 

$—

 

$—

 

$—


2017
 
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
 

$1,454,310

 

$1,624,233

 

$419,201

 

$197,464

 

$386,366

 

$335,381

Service cost
 
20,358

 
27,698

 
5,890

 
2,500

 
5,455

 
6,145

Interest cost
 
51,776

 
59,235

 
14,927

 
7,163

 
13,569

 
12,364

Actuarial loss
 
131,729

 
147,704

 
38,726

 
19,507

 
25,339

 
45,471

Benefits paid
 
(77,417
)
 
(73,170
)
 
(21,195
)
 
(8,738
)
 
(20,009
)
 
(15,312
)
Balance at December 31
 

$1,580,756

 

$1,785,700

 

$457,549

 

$217,896

 

$410,720

 

$384,049

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$1,041,592

 

$1,169,147

 

$314,349

 

$142,488

 

$317,576

 

$235,144

Actual return on plan assets
 
161,868

 
182,261

 
48,572

 
22,104

 
48,952

 
36,387

Employer contributions
 
79,625

 
87,503

 
19,116

 
9,893

 
17,004

 
18,213

Benefits paid
 
(77,417
)
 
(73,170
)
 
(21,195
)
 
(8,738
)
 
(20,009
)
 
(15,312
)
Fair value of assets at December 31
 

$1,205,668

 

$1,365,741

 

$360,842

 

$165,747

 

$363,523

 

$274,432

Funded status
 

($375,088
)
 

($419,959
)
 

($96,707
)
 

($52,149
)
 

($47,197
)
 

($109,617
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($375,088
)
 

($419,959
)
 

($96,707
)
 

($52,149
)
 

($47,197
)
 

($109,617
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$706,783

 

$701,324

 

$191,877

 

$96,913

 

$145,412

 

$185,774

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$44,765

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2018 and 2017 was as follows:
 
December 31,
 
2018
 
2017
 
(In Thousands)
Entergy Arkansas

$1,362,425

 

$1,492,876

Entergy Louisiana

$1,481,158

 

$1,652,939

Entergy Mississippi

$387,635

 

$430,268

Entergy New Orleans

$179,907

 

$205,316

Entergy Texas

$347,852

 

$387,083

System Energy

$317,848

 

$359,258

Estimated Future Benefit Payments
Based upon the same assumptions, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for the Registrant Subsidiaries for their employees will be as follows:
Estimated Future Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2019
 

$100,948

 

$145,515

 

$30,687

 

$18,436

 

$34,401

 

$20,792

2020
 

$91,941

 

$101,275

 

$27,376

 

$12,476

 

$27,273

 

$19,907

2021
 

$92,675

 

$104,465

 

$27,023

 

$12,555

 

$27,137

 

$20,628

2022
 

$94,051

 

$106,307

 

$27,348

 

$12,938

 

$27,420

 

$21,678

2023
 

$94,474

 

$107,771

 

$27,773

 

$13,250

 

$27,797

 

$21,970

2024 - 2028
 

$479,455

 

$547,028

 

$139,930

 

$64,413

 

$129,657

 

$114,223

Estimated Future Non-Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
2019
 

$198

 

$229

 

$128

 

$16

 

$672

2020
 

$295

 

$217

 

$306

 

$16

 

$733

2021
 

$254

 

$204

 

$203

 

$16

 

$753

2022
 

$503

 

$194

 

$213

 

$15

 

$686

2023
 

$356

 

$180

 

$191

 

$15

 

$904

2024 - 2028
 

$1,295

 

$711

 

$1,633

 

$72

 

$3,481


Estimated Future Other Postretirement Benefits Payments (before Medicare Part D Subsidy)
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2019
 

$13,709

 

$17,933

 

$4,320

 

$3,634

 

$5,802

 

$3,082

2020
 

$13,520

 

$18,306

 

$4,508

 

$3,576

 

$5,964

 

$3,068

2021
 

$13,444

 

$18,526

 

$4,615

 

$3,468

 

$6,109

 

$3,160

2022
 

$13,183

 

$18,714

 

$4,689

 

$3,326

 

$6,206

 

$3,163

2023
 

$12,926

 

$18,842

 

$4,686

 

$3,251

 

$6,207

 

$3,126

2024 - 2028
 

$61,088

 

$91,994

 

$23,192

 

$14,573

 

$29,810

 

$14,814


Estimated Future Medicare Part D Subsidy
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2019
 

$192

 

$193

 

$66

 

$39

 

$71

 

$28

2020
 

$216

 

$215

 

$72

 

$42

 

$77

 

$34

2021
 

$239

 

$240

 

$79

 

$44

 

$84

 

$39

2022
 

$264

 

$265

 

$85

 

$46

 

$91

 

$46

2023
 

$291

 

$292

 

$92

 

$48

 

$97

 

$54

2024 - 2028
 

$1,836

 

$1,919

 

$559

 

$270

 

$599

 

$394

One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in the assumed health care cost trend rate for 2018 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2018
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
 
Increase/(Decrease)
(In Thousands)
Entergy Arkansas
 

$15,906

 

$1,129

 

($13,323
)
 

($942
)
Entergy Louisiana
 

$27,684

 

$2,112

 

($23,071
)
 

($1,732
)
Entergy Mississippi
 

$6,768

 

$460

 

($5,665
)
 

($379
)
Entergy New Orleans
 

$3,281

 

$217

 

($2,784
)
 

($180
)
Entergy Texas
 

$8,673

 

$605

 

($7,292
)
 

($498
)
System Energy
 

$5,537

 

$416

 

($4,578
)
 

($339
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2019:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
(In Thousands)
Pension Contributions

$27,112

 

$26,451

 

$7,701

 

$1,800

 

$1,645

 

$8,285

Other Postretirement Contributions

$501

 

$17,933

 

$123

 

$2,140

 

$56

 

$20

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2018, 2017, and 2016 contributions to defined contribution plans for their employees were as follows:
 
 
Year
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
2018
 

$3,985

 

$5,450

 

$2,307

 

$795

 

$1,992

2017
 

$3,741

 

$5,079

 

$2,133

 

$731

 

$1,865

2016
 

$3,528

 

$4,746

 

$1,997

 

$708

 

$1,778

Entergy Mississippi [Member] | Other Postretirement Benefits Plan [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2018, 2017, and 2016 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2018
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
 
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$3,170

 

$6,225

 

$1,284

 

$516

 

$1,319

 

$1,223

Interest cost on APBO
 
7,986

 
11,154

 
2,731

 
1,669

 
3,754

 
1,998

Expected return on assets
 
(17,368
)
 

 
(5,213
)
 
(5,250
)
 
(9,784
)
 
(3,130
)
Amortization of prior service credit
 
(5,110
)
 
(7,735
)
 
(1,823
)
 
(745
)
 
(2,316
)
 
(1,513
)
Recognized net loss
 
1,154

 
1,550

 
1,508

 
137

 
823

 
932

Net other postretirement benefit (income)/cost
 

($10,168
)
 

$11,194

 

($1,513
)
 

($3,673
)
 

($6,204
)
 

($490
)
Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net gain
 

($32,219
)
 

($73,249
)
 

($7,794
)
 

($981
)
 

($10,561
)
 

($6,680
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 

 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,110

 
7,735

 
1,823

 
745

 
2,316

 
1,513

Amortization of net loss
 
(1,154
)
 
(1,550
)
 
(1,508
)
 
(137
)
 
(823
)
 
(932
)
Total
 

($28,263
)
 

($67,064
)
 

($7,479
)
 

($373
)
 

($9,068
)
 

($6,099
)
Total recognized as net periodic other postretirement cost, regulatory asset, and/or AOCI (before tax)
 

($38,431
)
 

($55,870
)
 

($8,992
)
 

($4,046
)
 

($15,272
)
 

($6,589
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($4,950
)
 

($7,349
)
 

($1,756
)
 

($682
)
 

($2,243
)
 

($1,450
)
Net (gain)/loss
 

$576

 

($695
)
 

$723

 

$231

 

$485

 

$354


2017
 
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
 

$3,451

 

$6,373

 

$1,160

 

$567

 

$1,488

 

$1,278

Interest cost on APBO
 
9,020

 
12,101

 
2,759

 
1,874

 
4,494

 
2,236

Expected return on assets
 
(15,836
)
 

 
(4,801
)
 
(4,635
)
 
(8,720
)
 
(2,869
)
Amortization of prior service credit
 
(5,110
)
 
(7,735
)
 
(1,823
)
 
(745
)
 
(2,316
)
 
(1,513
)
Recognized net loss
 
4,460

 
1,859

 
1,675

 
418

 
3,303

 
1,560

Net other postretirement benefit (income)/cost
 

($4,015
)
 

$12,598

 

($1,030
)
 

($2,521
)
 

($1,751
)
 

$692

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net (gain)/loss
 

($29,534
)
 

($1,256
)
 

$506

 

($7,342
)
 

($22,255
)
 

($5,459
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,110

 
7,735

 
1,823

 
745

 
2,316

 
1,513

Amortization of net loss
 
(4,460
)
 
(1,859
)
 
(1,675
)
 
(418
)
 
(3,303
)
 
(1,560
)
Total
 

($28,884
)
 

$4,620

 

$654

 

($7,015
)
 

($23,242
)
 

($5,506
)
Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax)
 

($32,899
)
 

$17,218

 

($376
)
 

($9,536
)
 

($24,993
)
 

($4,814
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($5,110
)
 

($7,735
)
 

($1,823
)
 

($745
)
 

($2,316
)
 

($1,513
)
Net loss
 

$1,154

 

$1,550

 

$1,508

 

$137

 

$823

 

$932


2016
 
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
 

$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 service 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

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
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, 2018 and 2017 are as follows:
2018
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$249,019

 

$345,389

 

$84,621

 

$53,548

 

$116,702

 

$61,381

Service cost
 
3,170

 
6,225

 
1,284

 
516

 
1,319

 
1,223

Interest cost
 
7,986

 
11,154

 
2,731

 
1,669

 
3,754

 
1,998

Plan participant contributions
 
8,136

 
8,162

 
2,233

 
1,171

 
2,565

 
1,837

Actuarial gain
 
(61,960
)
 
(73,249
)
 
(16,762
)
 
(10,847
)
 
(27,527
)
 
(11,985
)
Benefits paid
 
(18,581
)
 
(22,476
)
 
(5,145
)
 
(4,078
)
 
(8,516
)
 
(5,685
)
Medicare Part D subsidy received
 
60

 
64

 
14

 
8

 
13

 
22

Balance at December 31
 

$187,830

 

$275,269

 

$68,976

 

$41,987

 

$88,310

 

$48,791

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$274,678

 

$—

 

$82,433

 

$85,504

 

$154,171

 

$49,124

Actual return on plan assets
 
(12,373
)
 

 
(3,755
)
 
(4,616
)
 
(7,182
)
 
(2,175
)
Employer contributions
 
195

 
14,314

 
87

 
3,793

 
3,808

 
569

Plan participant contributions
 
8,136

 
8,162

 
2,233

 
1,171

 
2,565

 
1,837

Benefits paid
 
(18,581
)
 
(22,476
)
 
(5,145
)
 
(4,078
)
 
(8,516
)
 
(5,685
)
Fair value of assets at December 31
 

$252,055

 

$—

 

$75,853

 

$81,774

 

$144,846

 

$43,670

Funded status
 

$64,225

 

($275,269
)
 

$6,877

 

$39,787

 

$56,536

 

($5,121
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($17,740
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
64,225

 
(257,529
)
 
6,877

 
39,787

 
56,536

 
(5,121
)
Total funded status
 

$64,225

 

($275,269
)
 

$6,877

 

$39,787

 

$56,536

 

($5,121
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($11,465
)
 

$—

 

($4,864
)
 

($681
)
 

($3,665
)
 

($2,304
)
Net loss
 
9,021

 

 
15,945

 
3,151

 
13,094

 
8,774

 
 

($2,444
)
 

$—

 

$11,081

 

$2,470

 

$9,429

 

$6,470

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($12,264
)
 

$—

 

$—

 

$—

 

$—

Net gain
 

 
(23,214
)
 

 

 

 

 
 

$—

 

($35,478
)
 

$—

 

$—

 

$—

 

$—



2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$258,787

 

$342,500

 

$78,485

 

$55,515

 

$127,700

 

$62,498

Service cost
 
3,451

 
6,373

 
1,160

 
567

 
1,488

 
1,278

Interest cost
 
9,020

 
12,101

 
2,759

 
1,874

 
4,494

 
2,236

Plan participant contributions
 
7,875

 
7,855

 
2,160

 
1,151

 
2,453

 
1,779

Actuarial (gain)/loss
 
(11,691
)
 
(1,256
)
 
5,858

 
(899
)
 
(12,469
)
 
(2,233
)
Benefits paid
 
(18,497
)
 
(22,273
)
 
(5,823
)
 
(4,670
)
 
(6,980
)
 
(4,205
)
Medicare Part D subsidy received
 
74

 
89

 
22

 
10

 
16

 
28

Balance at December 31
 

$249,019

 

$345,389

 

$84,621

 

$53,548

 

$116,702

 

$61,381

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$250,926

 

$—

 

$75,945

 

$74,236

 

$137,069

 

$44,885

Actual return on plan assets
 
33,679

 

 
10,153

 
11,078

 
18,506

 
6,095

Employer contributions
 
695

 
14,418

 
(2
)
 
3,709

 
3,123

 
570

Plan participant contributions
 
7,875

 
7,855

 
2,160

 
1,151

 
2,453

 
1,779

Benefits paid
 
(18,497
)
 
(22,273
)
 
(5,823
)
 
(4,670
)
 
(6,980
)
 
(4,205
)
Fair value of assets at December 31
 

$274,678

 

$—

 

$82,433

 

$85,504

 

$154,171

 

$49,124

Funded status
 

$25,659

 

($345,389
)
 

($2,188
)
 

$31,956

 

$37,469

 

($12,257
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($18,794
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
25,659

 
(326,595
)
 
(2,188
)
 
31,956

 
37,469

 
(12,257
)
Total funded status
 

$25,659

 

($345,389
)
 

($2,188
)
 

$31,956

 

$37,469

 

($12,257
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($16,574
)
 

$—

 

($6,687
)
 

($1,427
)
 

($5,980
)
 

($3,819
)
Net loss
 
42,394

 

 
25,247

 
4,269

 
24,478

 
16,386

 
 

$25,820

 

$—

 

$18,560

 

$2,842

 

$18,498

 

$12,567

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($19,999
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
51,585

 

 

 

 

 
 

$—

 

$31,586

 

$—

 

$—

 

$—

 

$—

Entergy Mississippi [Member] | Non-Qualified Pension Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
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 2018, 2017, and 2016, was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2018

$474

 

$180

 

$300

 

$81

 

$650

2017

$679

 

$185

 

$251

 

$73

 

$499

2016

$1,819

 

$231

 

$236

 

$65

 

$504

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2018 and 2017 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2018

$2,752

 

$1,881

 

$2,732

 

$206

 

$7,952

2017

$4,221

 

$2,061

 

$2,737

 

$583

 

$8,913

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2018 and 2017 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2018

$2,519

 

$1,881

 

$2,427

 

$206

 

$7,724

2017

$3,825

 

$2,061

 

$2,250

 

$519

 

$8,602

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2018 and 2017:
2018
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($198
)
 

($229
)
 

($128
)
 

($16
)
 

($672
)
Non-current liabilities
 
(2,554
)
 
(1,652
)
 
(2,604
)
 
(191
)
 
(7,280
)
Total funded status
 

($2,752
)
 

($1,881
)
 

($2,732
)
 

($207
)
 

($7,952
)
Regulatory asset/(liability)
 

$1,314

 

$79

 

$1,009

 

($579
)
 

($517
)
Accumulated other comprehensive income (before taxes)
 

$—

 

$5

 

$—

 

$—

 

$—


2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($376
)
 

($231
)
 

($135
)
 

($21
)
 

($788
)
Non-current liabilities
 
(3,845
)
 
(1,830
)
 
(2,603
)
 
(562
)
 
(8,125
)
Total funded status
 

($4,221
)
 

($2,061
)
 

($2,738
)
 

($583
)
 

($8,913
)
Regulatory asset/(liability)
 

$2,995

 

$166

 

$1,186

 

($140
)
 

$133

Accumulated other comprehensive income (before taxes)
 

$—

 

$11

 

$—

 

$—

 

$—

Entergy New Orleans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2018, 2017, and 2016 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:
2018
 
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
 

$24,757

 

$33,783

 

$7,286

 

$2,693

 

$6,356

 

$7,102

Interest cost on projected benefit obligation
 
52,017

 
59,761

 
15,075

 
7,253

 
13,390

 
12,907

Expected return on assets
 
(87,404
)
 
(99,236
)
 
(26,007
)
 
(11,973
)
 
(26,091
)
 
(19,963
)
Recognized net loss
 
53,650

 
57,800

 
14,438

 
7,816

 
10,503

 
14,859

Net pension cost
 

$43,020

 

$52,108

 

$10,792

 

$5,789

 

$4,158

 

$14,905

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net (gain)/loss
 

$74,570

 

$41,642

 

$19,244

 

$2,351

 

$24,121

 

($2,359
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(53,650
)
 
(57,800
)
 
(14,438
)
 
(7,816
)
 
(10,503
)
 
(14,859
)
Total
 

$20,920

 

($16,158
)
 

$4,806

 

($5,465
)
 

$13,618

 

($17,218
)
Total recognized as net periodic pension (income)/cost, regulatory asset, and/or AOCI (before tax)
 

$63,940

 

$35,950

 

$15,598

 

$324

 

$17,776

 

($2,313
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$47,361

 

$46,571

 

$12,416

 

$6,117

 

$9,335

 

$11,400


2017
 
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
 

$20,358

 

$27,698

 

$5,890

 

$2,500

 

$5,455

 

$6,145

Interest cost on projected benefit obligation
 
51,776

 
59,235

 
14,927

 
7,163

 
13,569

 
12,364

Expected return on assets
 
(81,707
)
 
(92,067
)
 
(24,526
)
 
(11,199
)
 
(24,722
)
 
(18,650
)
Recognized net loss
 
46,560

 
49,417

 
12,213

 
6,632

 
9,241

 
11,857

Net pension cost
 

$36,987

 

$44,283

 

$8,504

 

$5,096

 

$3,543

 

$11,716

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$51,569

 

$57,510

 

$14,681

 

$8,601

 

$1,109

 

$27,733

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(46,560
)
 
(49,417
)
 
(12,213
)
 
(6,632
)
 
(9,241
)
 
(11,857
)
Total
 

$5,009

 

$8,093

 

$2,468

 

$1,969

 

($8,132
)
 

$15,876

Total recognized as net periodic pension (income)/ cost, regulatory asset, and/or AOCI (before tax)
 

$41,996

 

$52,376

 

$10,972

 

$7,065

 

($4,589
)
 

$27,592

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$53,650

 

$57,800

 

$14,438

 

$7,816

 

$10,503

 

$14,859


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

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified pension obligations, plan assets, funded status, amounts recognized in the Balance Sheets for the Registrant Subsidiaries as of December 31, 2018 and 2017 are as follows:
2018
 
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
 

$1,580,756

 

$1,785,700

 

$457,549

 

$217,896

 

$410,720

 

$384,049

Service cost
 
24,757

 
33,783

 
7,286

 
2,693

 
6,356

 
7,102

Interest cost
 
52,017

 
59,761

 
15,075

 
7,253

 
13,390

 
12,907

Actuarial loss
 
(79,621
)
 
(133,520
)
 
(26,611
)
 
(18,844
)
 
(21,656
)
 
(37,842
)
Benefits paid
 
(134,101
)
 
(145,808
)
 
(39,210
)
 
(17,808
)
 
(39,206
)
 
(27,182
)
Balance at December 31
 

$1,443,808

 

$1,599,916

 

$414,089

 

$191,190

 

$369,604

 

$339,034

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at
January 1
 

$1,205,668

 

$1,365,741

 

$360,842

 

$165,747

 

$363,523

 

$274,432

Actual return on plan assets
 
(66,787
)
 
(75,926
)
 
(19,849
)
 
(9,221
)
 
(19,686
)
 
(15,520
)
Employer contributions
 
64,062

 
71,919

 
14,933

 
7,250

 
10,883

 
13,786

Benefits paid
 
(134,101
)
 
(145,808
)
 
(39,210
)
 
(17,808
)
 
(39,206
)
 
(27,182
)
Fair value of assets at December 31
 

$1,068,842

 

$1,215,926

 

$316,716

 

$145,968

 

$315,514

 

$245,516

Funded status
 

($374,966
)
 

($383,990
)
 

($97,373
)
 

($45,222
)
 

($54,090
)
 

($93,518
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($374,966
)
 

($383,990
)
 

($97,373
)
 

($45,222
)
 

($54,090
)
 

($93,518
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$727,703

 

$686,138

 

$196,683

 

$91,448

 

$159,030

 

$168,559

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$43,796

 

$—

 

$—

 

$—

 

$—


2017
 
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
 

$1,454,310

 

$1,624,233

 

$419,201

 

$197,464

 

$386,366

 

$335,381

Service cost
 
20,358

 
27,698

 
5,890

 
2,500

 
5,455

 
6,145

Interest cost
 
51,776

 
59,235

 
14,927

 
7,163

 
13,569

 
12,364

Actuarial loss
 
131,729

 
147,704

 
38,726

 
19,507

 
25,339

 
45,471

Benefits paid
 
(77,417
)
 
(73,170
)
 
(21,195
)
 
(8,738
)
 
(20,009
)
 
(15,312
)
Balance at December 31
 

$1,580,756

 

$1,785,700

 

$457,549

 

$217,896

 

$410,720

 

$384,049

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$1,041,592

 

$1,169,147

 

$314,349

 

$142,488

 

$317,576

 

$235,144

Actual return on plan assets
 
161,868

 
182,261

 
48,572

 
22,104

 
48,952

 
36,387

Employer contributions
 
79,625

 
87,503

 
19,116

 
9,893

 
17,004

 
18,213

Benefits paid
 
(77,417
)
 
(73,170
)
 
(21,195
)
 
(8,738
)
 
(20,009
)
 
(15,312
)
Fair value of assets at December 31
 

$1,205,668

 

$1,365,741

 

$360,842

 

$165,747

 

$363,523

 

$274,432

Funded status
 

($375,088
)
 

($419,959
)
 

($96,707
)
 

($52,149
)
 

($47,197
)
 

($109,617
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($375,088
)
 

($419,959
)
 

($96,707
)
 

($52,149
)
 

($47,197
)
 

($109,617
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$706,783

 

$701,324

 

$191,877

 

$96,913

 

$145,412

 

$185,774

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$44,765

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2018 and 2017 was as follows:
 
December 31,
 
2018
 
2017
 
(In Thousands)
Entergy Arkansas

$1,362,425

 

$1,492,876

Entergy Louisiana

$1,481,158

 

$1,652,939

Entergy Mississippi

$387,635

 

$430,268

Entergy New Orleans

$179,907

 

$205,316

Entergy Texas

$347,852

 

$387,083

System Energy

$317,848

 

$359,258

Estimated Future Benefit Payments
Based upon the same assumptions, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for the Registrant Subsidiaries for their employees will be as follows:
Estimated Future Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2019
 

$100,948

 

$145,515

 

$30,687

 

$18,436

 

$34,401

 

$20,792

2020
 

$91,941

 

$101,275

 

$27,376

 

$12,476

 

$27,273

 

$19,907

2021
 

$92,675

 

$104,465

 

$27,023

 

$12,555

 

$27,137

 

$20,628

2022
 

$94,051

 

$106,307

 

$27,348

 

$12,938

 

$27,420

 

$21,678

2023
 

$94,474

 

$107,771

 

$27,773

 

$13,250

 

$27,797

 

$21,970

2024 - 2028
 

$479,455

 

$547,028

 

$139,930

 

$64,413

 

$129,657

 

$114,223

Estimated Future Non-Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
2019
 

$198

 

$229

 

$128

 

$16

 

$672

2020
 

$295

 

$217

 

$306

 

$16

 

$733

2021
 

$254

 

$204

 

$203

 

$16

 

$753

2022
 

$503

 

$194

 

$213

 

$15

 

$686

2023
 

$356

 

$180

 

$191

 

$15

 

$904

2024 - 2028
 

$1,295

 

$711

 

$1,633

 

$72

 

$3,481


Estimated Future Other Postretirement Benefits Payments (before Medicare Part D Subsidy)
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2019
 

$13,709

 

$17,933

 

$4,320

 

$3,634

 

$5,802

 

$3,082

2020
 

$13,520

 

$18,306

 

$4,508

 

$3,576

 

$5,964

 

$3,068

2021
 

$13,444

 

$18,526

 

$4,615

 

$3,468

 

$6,109

 

$3,160

2022
 

$13,183

 

$18,714

 

$4,689

 

$3,326

 

$6,206

 

$3,163

2023
 

$12,926

 

$18,842

 

$4,686

 

$3,251

 

$6,207

 

$3,126

2024 - 2028
 

$61,088

 

$91,994

 

$23,192

 

$14,573

 

$29,810

 

$14,814


Estimated Future Medicare Part D Subsidy
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2019
 

$192

 

$193

 

$66

 

$39

 

$71

 

$28

2020
 

$216

 

$215

 

$72

 

$42

 

$77

 

$34

2021
 

$239

 

$240

 

$79

 

$44

 

$84

 

$39

2022
 

$264

 

$265

 

$85

 

$46

 

$91

 

$46

2023
 

$291

 

$292

 

$92

 

$48

 

$97

 

$54

2024 - 2028
 

$1,836

 

$1,919

 

$559

 

$270

 

$599

 

$394

One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in the assumed health care cost trend rate for 2018 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2018
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
 
Increase/(Decrease)
(In Thousands)
Entergy Arkansas
 

$15,906

 

$1,129

 

($13,323
)
 

($942
)
Entergy Louisiana
 

$27,684

 

$2,112

 

($23,071
)
 

($1,732
)
Entergy Mississippi
 

$6,768

 

$460

 

($5,665
)
 

($379
)
Entergy New Orleans
 

$3,281

 

$217

 

($2,784
)
 

($180
)
Entergy Texas
 

$8,673

 

$605

 

($7,292
)
 

($498
)
System Energy
 

$5,537

 

$416

 

($4,578
)
 

($339
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2019:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
(In Thousands)
Pension Contributions

$27,112

 

$26,451

 

$7,701

 

$1,800

 

$1,645

 

$8,285

Other Postretirement Contributions

$501

 

$17,933

 

$123

 

$2,140

 

$56

 

$20

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2018, 2017, and 2016 contributions to defined contribution plans for their employees were as follows:
 
 
Year
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
2018
 

$3,985

 

$5,450

 

$2,307

 

$795

 

$1,992

2017
 

$3,741

 

$5,079

 

$2,133

 

$731

 

$1,865

2016
 

$3,528

 

$4,746

 

$1,997

 

$708

 

$1,778

Entergy New Orleans [Member] | Other Postretirement Benefits Plan [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2018, 2017, and 2016 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2018
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
 
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$3,170

 

$6,225

 

$1,284

 

$516

 

$1,319

 

$1,223

Interest cost on APBO
 
7,986

 
11,154

 
2,731

 
1,669

 
3,754

 
1,998

Expected return on assets
 
(17,368
)
 

 
(5,213
)
 
(5,250
)
 
(9,784
)
 
(3,130
)
Amortization of prior service credit
 
(5,110
)
 
(7,735
)
 
(1,823
)
 
(745
)
 
(2,316
)
 
(1,513
)
Recognized net loss
 
1,154

 
1,550

 
1,508

 
137

 
823

 
932

Net other postretirement benefit (income)/cost
 

($10,168
)
 

$11,194

 

($1,513
)
 

($3,673
)
 

($6,204
)
 

($490
)
Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net gain
 

($32,219
)
 

($73,249
)
 

($7,794
)
 

($981
)
 

($10,561
)
 

($6,680
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 

 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,110

 
7,735

 
1,823

 
745

 
2,316

 
1,513

Amortization of net loss
 
(1,154
)
 
(1,550
)
 
(1,508
)
 
(137
)
 
(823
)
 
(932
)
Total
 

($28,263
)
 

($67,064
)
 

($7,479
)
 

($373
)
 

($9,068
)
 

($6,099
)
Total recognized as net periodic other postretirement cost, regulatory asset, and/or AOCI (before tax)
 

($38,431
)
 

($55,870
)
 

($8,992
)
 

($4,046
)
 

($15,272
)
 

($6,589
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($4,950
)
 

($7,349
)
 

($1,756
)
 

($682
)
 

($2,243
)
 

($1,450
)
Net (gain)/loss
 

$576

 

($695
)
 

$723

 

$231

 

$485

 

$354


2017
 
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
 

$3,451

 

$6,373

 

$1,160

 

$567

 

$1,488

 

$1,278

Interest cost on APBO
 
9,020

 
12,101

 
2,759

 
1,874

 
4,494

 
2,236

Expected return on assets
 
(15,836
)
 

 
(4,801
)
 
(4,635
)
 
(8,720
)
 
(2,869
)
Amortization of prior service credit
 
(5,110
)
 
(7,735
)
 
(1,823
)
 
(745
)
 
(2,316
)
 
(1,513
)
Recognized net loss
 
4,460

 
1,859

 
1,675

 
418

 
3,303

 
1,560

Net other postretirement benefit (income)/cost
 

($4,015
)
 

$12,598

 

($1,030
)
 

($2,521
)
 

($1,751
)
 

$692

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net (gain)/loss
 

($29,534
)
 

($1,256
)
 

$506

 

($7,342
)
 

($22,255
)
 

($5,459
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,110

 
7,735

 
1,823

 
745

 
2,316

 
1,513

Amortization of net loss
 
(4,460
)
 
(1,859
)
 
(1,675
)
 
(418
)
 
(3,303
)
 
(1,560
)
Total
 

($28,884
)
 

$4,620

 

$654

 

($7,015
)
 

($23,242
)
 

($5,506
)
Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax)
 

($32,899
)
 

$17,218

 

($376
)
 

($9,536
)
 

($24,993
)
 

($4,814
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($5,110
)
 

($7,735
)
 

($1,823
)
 

($745
)
 

($2,316
)
 

($1,513
)
Net loss
 

$1,154

 

$1,550

 

$1,508

 

$137

 

$823

 

$932


2016
 
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
 

$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 service 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

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
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, 2018 and 2017 are as follows:
2018
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$249,019

 

$345,389

 

$84,621

 

$53,548

 

$116,702

 

$61,381

Service cost
 
3,170

 
6,225

 
1,284

 
516

 
1,319

 
1,223

Interest cost
 
7,986

 
11,154

 
2,731

 
1,669

 
3,754

 
1,998

Plan participant contributions
 
8,136

 
8,162

 
2,233

 
1,171

 
2,565

 
1,837

Actuarial gain
 
(61,960
)
 
(73,249
)
 
(16,762
)
 
(10,847
)
 
(27,527
)
 
(11,985
)
Benefits paid
 
(18,581
)
 
(22,476
)
 
(5,145
)
 
(4,078
)
 
(8,516
)
 
(5,685
)
Medicare Part D subsidy received
 
60

 
64

 
14

 
8

 
13

 
22

Balance at December 31
 

$187,830

 

$275,269

 

$68,976

 

$41,987

 

$88,310

 

$48,791

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$274,678

 

$—

 

$82,433

 

$85,504

 

$154,171

 

$49,124

Actual return on plan assets
 
(12,373
)
 

 
(3,755
)
 
(4,616
)
 
(7,182
)
 
(2,175
)
Employer contributions
 
195

 
14,314

 
87

 
3,793

 
3,808

 
569

Plan participant contributions
 
8,136

 
8,162

 
2,233

 
1,171

 
2,565

 
1,837

Benefits paid
 
(18,581
)
 
(22,476
)
 
(5,145
)
 
(4,078
)
 
(8,516
)
 
(5,685
)
Fair value of assets at December 31
 

$252,055

 

$—

 

$75,853

 

$81,774

 

$144,846

 

$43,670

Funded status
 

$64,225

 

($275,269
)
 

$6,877

 

$39,787

 

$56,536

 

($5,121
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($17,740
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
64,225

 
(257,529
)
 
6,877

 
39,787

 
56,536

 
(5,121
)
Total funded status
 

$64,225

 

($275,269
)
 

$6,877

 

$39,787

 

$56,536

 

($5,121
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($11,465
)
 

$—

 

($4,864
)
 

($681
)
 

($3,665
)
 

($2,304
)
Net loss
 
9,021

 

 
15,945

 
3,151

 
13,094

 
8,774

 
 

($2,444
)
 

$—

 

$11,081

 

$2,470

 

$9,429

 

$6,470

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($12,264
)
 

$—

 

$—

 

$—

 

$—

Net gain
 

 
(23,214
)
 

 

 

 

 
 

$—

 

($35,478
)
 

$—

 

$—

 

$—

 

$—



2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$258,787

 

$342,500

 

$78,485

 

$55,515

 

$127,700

 

$62,498

Service cost
 
3,451

 
6,373

 
1,160

 
567

 
1,488

 
1,278

Interest cost
 
9,020

 
12,101

 
2,759

 
1,874

 
4,494

 
2,236

Plan participant contributions
 
7,875

 
7,855

 
2,160

 
1,151

 
2,453

 
1,779

Actuarial (gain)/loss
 
(11,691
)
 
(1,256
)
 
5,858

 
(899
)
 
(12,469
)
 
(2,233
)
Benefits paid
 
(18,497
)
 
(22,273
)
 
(5,823
)
 
(4,670
)
 
(6,980
)
 
(4,205
)
Medicare Part D subsidy received
 
74

 
89

 
22

 
10

 
16

 
28

Balance at December 31
 

$249,019

 

$345,389

 

$84,621

 

$53,548

 

$116,702

 

$61,381

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$250,926

 

$—

 

$75,945

 

$74,236

 

$137,069

 

$44,885

Actual return on plan assets
 
33,679

 

 
10,153

 
11,078

 
18,506

 
6,095

Employer contributions
 
695

 
14,418

 
(2
)
 
3,709

 
3,123

 
570

Plan participant contributions
 
7,875

 
7,855

 
2,160

 
1,151

 
2,453

 
1,779

Benefits paid
 
(18,497
)
 
(22,273
)
 
(5,823
)
 
(4,670
)
 
(6,980
)
 
(4,205
)
Fair value of assets at December 31
 

$274,678

 

$—

 

$82,433

 

$85,504

 

$154,171

 

$49,124

Funded status
 

$25,659

 

($345,389
)
 

($2,188
)
 

$31,956

 

$37,469

 

($12,257
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($18,794
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
25,659

 
(326,595
)
 
(2,188
)
 
31,956

 
37,469

 
(12,257
)
Total funded status
 

$25,659

 

($345,389
)
 

($2,188
)
 

$31,956

 

$37,469

 

($12,257
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($16,574
)
 

$—

 

($6,687
)
 

($1,427
)
 

($5,980
)
 

($3,819
)
Net loss
 
42,394

 

 
25,247

 
4,269

 
24,478

 
16,386

 
 

$25,820

 

$—

 

$18,560

 

$2,842

 

$18,498

 

$12,567

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($19,999
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
51,585

 

 

 

 

 
 

$—

 

$31,586

 

$—

 

$—

 

$—

 

$—

Entergy New Orleans [Member] | Non-Qualified Pension Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
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 2018, 2017, and 2016, was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2018

$474

 

$180

 

$300

 

$81

 

$650

2017

$679

 

$185

 

$251

 

$73

 

$499

2016

$1,819

 

$231

 

$236

 

$65

 

$504

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2018 and 2017 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2018

$2,752

 

$1,881

 

$2,732

 

$206

 

$7,952

2017

$4,221

 

$2,061

 

$2,737

 

$583

 

$8,913

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2018 and 2017 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2018

$2,519

 

$1,881

 

$2,427

 

$206

 

$7,724

2017

$3,825

 

$2,061

 

$2,250

 

$519

 

$8,602

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2018 and 2017:
2018
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($198
)
 

($229
)
 

($128
)
 

($16
)
 

($672
)
Non-current liabilities
 
(2,554
)
 
(1,652
)
 
(2,604
)
 
(191
)
 
(7,280
)
Total funded status
 

($2,752
)
 

($1,881
)
 

($2,732
)
 

($207
)
 

($7,952
)
Regulatory asset/(liability)
 

$1,314

 

$79

 

$1,009

 

($579
)
 

($517
)
Accumulated other comprehensive income (before taxes)
 

$—

 

$5

 

$—

 

$—

 

$—


2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($376
)
 

($231
)
 

($135
)
 

($21
)
 

($788
)
Non-current liabilities
 
(3,845
)
 
(1,830
)
 
(2,603
)
 
(562
)
 
(8,125
)
Total funded status
 

($4,221
)
 

($2,061
)
 

($2,738
)
 

($583
)
 

($8,913
)
Regulatory asset/(liability)
 

$2,995

 

$166

 

$1,186

 

($140
)
 

$133

Accumulated other comprehensive income (before taxes)
 

$—

 

$11

 

$—

 

$—

 

$—

Entergy Texas [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2018, 2017, and 2016 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:
2018
 
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
 

$24,757

 

$33,783

 

$7,286

 

$2,693

 

$6,356

 

$7,102

Interest cost on projected benefit obligation
 
52,017

 
59,761

 
15,075

 
7,253

 
13,390

 
12,907

Expected return on assets
 
(87,404
)
 
(99,236
)
 
(26,007
)
 
(11,973
)
 
(26,091
)
 
(19,963
)
Recognized net loss
 
53,650

 
57,800

 
14,438

 
7,816

 
10,503

 
14,859

Net pension cost
 

$43,020

 

$52,108

 

$10,792

 

$5,789

 

$4,158

 

$14,905

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net (gain)/loss
 

$74,570

 

$41,642

 

$19,244

 

$2,351

 

$24,121

 

($2,359
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(53,650
)
 
(57,800
)
 
(14,438
)
 
(7,816
)
 
(10,503
)
 
(14,859
)
Total
 

$20,920

 

($16,158
)
 

$4,806

 

($5,465
)
 

$13,618

 

($17,218
)
Total recognized as net periodic pension (income)/cost, regulatory asset, and/or AOCI (before tax)
 

$63,940

 

$35,950

 

$15,598

 

$324

 

$17,776

 

($2,313
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$47,361

 

$46,571

 

$12,416

 

$6,117

 

$9,335

 

$11,400


2017
 
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
 

$20,358

 

$27,698

 

$5,890

 

$2,500

 

$5,455

 

$6,145

Interest cost on projected benefit obligation
 
51,776

 
59,235

 
14,927

 
7,163

 
13,569

 
12,364

Expected return on assets
 
(81,707
)
 
(92,067
)
 
(24,526
)
 
(11,199
)
 
(24,722
)
 
(18,650
)
Recognized net loss
 
46,560

 
49,417

 
12,213

 
6,632

 
9,241

 
11,857

Net pension cost
 

$36,987

 

$44,283

 

$8,504

 

$5,096

 

$3,543

 

$11,716

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$51,569

 

$57,510

 

$14,681

 

$8,601

 

$1,109

 

$27,733

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(46,560
)
 
(49,417
)
 
(12,213
)
 
(6,632
)
 
(9,241
)
 
(11,857
)
Total
 

$5,009

 

$8,093

 

$2,468

 

$1,969

 

($8,132
)
 

$15,876

Total recognized as net periodic pension (income)/ cost, regulatory asset, and/or AOCI (before tax)
 

$41,996

 

$52,376

 

$10,972

 

$7,065

 

($4,589
)
 

$27,592

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$53,650

 

$57,800

 

$14,438

 

$7,816

 

$10,503

 

$14,859


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

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified pension obligations, plan assets, funded status, amounts recognized in the Balance Sheets for the Registrant Subsidiaries as of December 31, 2018 and 2017 are as follows:
2018
 
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
 

$1,580,756

 

$1,785,700

 

$457,549

 

$217,896

 

$410,720

 

$384,049

Service cost
 
24,757

 
33,783

 
7,286

 
2,693

 
6,356

 
7,102

Interest cost
 
52,017

 
59,761

 
15,075

 
7,253

 
13,390

 
12,907

Actuarial loss
 
(79,621
)
 
(133,520
)
 
(26,611
)
 
(18,844
)
 
(21,656
)
 
(37,842
)
Benefits paid
 
(134,101
)
 
(145,808
)
 
(39,210
)
 
(17,808
)
 
(39,206
)
 
(27,182
)
Balance at December 31
 

$1,443,808

 

$1,599,916

 

$414,089

 

$191,190

 

$369,604

 

$339,034

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at
January 1
 

$1,205,668

 

$1,365,741

 

$360,842

 

$165,747

 

$363,523

 

$274,432

Actual return on plan assets
 
(66,787
)
 
(75,926
)
 
(19,849
)
 
(9,221
)
 
(19,686
)
 
(15,520
)
Employer contributions
 
64,062

 
71,919

 
14,933

 
7,250

 
10,883

 
13,786

Benefits paid
 
(134,101
)
 
(145,808
)
 
(39,210
)
 
(17,808
)
 
(39,206
)
 
(27,182
)
Fair value of assets at December 31
 

$1,068,842

 

$1,215,926

 

$316,716

 

$145,968

 

$315,514

 

$245,516

Funded status
 

($374,966
)
 

($383,990
)
 

($97,373
)
 

($45,222
)
 

($54,090
)
 

($93,518
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($374,966
)
 

($383,990
)
 

($97,373
)
 

($45,222
)
 

($54,090
)
 

($93,518
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$727,703

 

$686,138

 

$196,683

 

$91,448

 

$159,030

 

$168,559

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$43,796

 

$—

 

$—

 

$—

 

$—


2017
 
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
 

$1,454,310

 

$1,624,233

 

$419,201

 

$197,464

 

$386,366

 

$335,381

Service cost
 
20,358

 
27,698

 
5,890

 
2,500

 
5,455

 
6,145

Interest cost
 
51,776

 
59,235

 
14,927

 
7,163

 
13,569

 
12,364

Actuarial loss
 
131,729

 
147,704

 
38,726

 
19,507

 
25,339

 
45,471

Benefits paid
 
(77,417
)
 
(73,170
)
 
(21,195
)
 
(8,738
)
 
(20,009
)
 
(15,312
)
Balance at December 31
 

$1,580,756

 

$1,785,700

 

$457,549

 

$217,896

 

$410,720

 

$384,049

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$1,041,592

 

$1,169,147

 

$314,349

 

$142,488

 

$317,576

 

$235,144

Actual return on plan assets
 
161,868

 
182,261

 
48,572

 
22,104

 
48,952

 
36,387

Employer contributions
 
79,625

 
87,503

 
19,116

 
9,893

 
17,004

 
18,213

Benefits paid
 
(77,417
)
 
(73,170
)
 
(21,195
)
 
(8,738
)
 
(20,009
)
 
(15,312
)
Fair value of assets at December 31
 

$1,205,668

 

$1,365,741

 

$360,842

 

$165,747

 

$363,523

 

$274,432

Funded status
 

($375,088
)
 

($419,959
)
 

($96,707
)
 

($52,149
)
 

($47,197
)
 

($109,617
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($375,088
)
 

($419,959
)
 

($96,707
)
 

($52,149
)
 

($47,197
)
 

($109,617
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$706,783

 

$701,324

 

$191,877

 

$96,913

 

$145,412

 

$185,774

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$44,765

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2018 and 2017 was as follows:
 
December 31,
 
2018
 
2017
 
(In Thousands)
Entergy Arkansas

$1,362,425

 

$1,492,876

Entergy Louisiana

$1,481,158

 

$1,652,939

Entergy Mississippi

$387,635

 

$430,268

Entergy New Orleans

$179,907

 

$205,316

Entergy Texas

$347,852

 

$387,083

System Energy

$317,848

 

$359,258

Estimated Future Benefit Payments
Based upon the same assumptions, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for the Registrant Subsidiaries for their employees will be as follows:
Estimated Future Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2019
 

$100,948

 

$145,515

 

$30,687

 

$18,436

 

$34,401

 

$20,792

2020
 

$91,941

 

$101,275

 

$27,376

 

$12,476

 

$27,273

 

$19,907

2021
 

$92,675

 

$104,465

 

$27,023

 

$12,555

 

$27,137

 

$20,628

2022
 

$94,051

 

$106,307

 

$27,348

 

$12,938

 

$27,420

 

$21,678

2023
 

$94,474

 

$107,771

 

$27,773

 

$13,250

 

$27,797

 

$21,970

2024 - 2028
 

$479,455

 

$547,028

 

$139,930

 

$64,413

 

$129,657

 

$114,223

Estimated Future Non-Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
2019
 

$198

 

$229

 

$128

 

$16

 

$672

2020
 

$295

 

$217

 

$306

 

$16

 

$733

2021
 

$254

 

$204

 

$203

 

$16

 

$753

2022
 

$503

 

$194

 

$213

 

$15

 

$686

2023
 

$356

 

$180

 

$191

 

$15

 

$904

2024 - 2028
 

$1,295

 

$711

 

$1,633

 

$72

 

$3,481


Estimated Future Other Postretirement Benefits Payments (before Medicare Part D Subsidy)
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2019
 

$13,709

 

$17,933

 

$4,320

 

$3,634

 

$5,802

 

$3,082

2020
 

$13,520

 

$18,306

 

$4,508

 

$3,576

 

$5,964

 

$3,068

2021
 

$13,444

 

$18,526

 

$4,615

 

$3,468

 

$6,109

 

$3,160

2022
 

$13,183

 

$18,714

 

$4,689

 

$3,326

 

$6,206

 

$3,163

2023
 

$12,926

 

$18,842

 

$4,686

 

$3,251

 

$6,207

 

$3,126

2024 - 2028
 

$61,088

 

$91,994

 

$23,192

 

$14,573

 

$29,810

 

$14,814


Estimated Future Medicare Part D Subsidy
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2019
 

$192

 

$193

 

$66

 

$39

 

$71

 

$28

2020
 

$216

 

$215

 

$72

 

$42

 

$77

 

$34

2021
 

$239

 

$240

 

$79

 

$44

 

$84

 

$39

2022
 

$264

 

$265

 

$85

 

$46

 

$91

 

$46

2023
 

$291

 

$292

 

$92

 

$48

 

$97

 

$54

2024 - 2028
 

$1,836

 

$1,919

 

$559

 

$270

 

$599

 

$394

One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in the assumed health care cost trend rate for 2018 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2018
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
 
Increase/(Decrease)
(In Thousands)
Entergy Arkansas
 

$15,906

 

$1,129

 

($13,323
)
 

($942
)
Entergy Louisiana
 

$27,684

 

$2,112

 

($23,071
)
 

($1,732
)
Entergy Mississippi
 

$6,768

 

$460

 

($5,665
)
 

($379
)
Entergy New Orleans
 

$3,281

 

$217

 

($2,784
)
 

($180
)
Entergy Texas
 

$8,673

 

$605

 

($7,292
)
 

($498
)
System Energy
 

$5,537

 

$416

 

($4,578
)
 

($339
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2019:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
(In Thousands)
Pension Contributions

$27,112

 

$26,451

 

$7,701

 

$1,800

 

$1,645

 

$8,285

Other Postretirement Contributions

$501

 

$17,933

 

$123

 

$2,140

 

$56

 

$20

Contributions To Defined Contribution Plans
The Registrant Subsidiaries’ 2018, 2017, and 2016 contributions to defined contribution plans for their employees were as follows:
 
 
Year
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
2018
 

$3,985

 

$5,450

 

$2,307

 

$795

 

$1,992

2017
 

$3,741

 

$5,079

 

$2,133

 

$731

 

$1,865

2016
 

$3,528

 

$4,746

 

$1,997

 

$708

 

$1,778

Entergy Texas [Member] | Other Postretirement Benefits Plan [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2018, 2017, and 2016 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2018
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
 
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$3,170

 

$6,225

 

$1,284

 

$516

 

$1,319

 

$1,223

Interest cost on APBO
 
7,986

 
11,154

 
2,731

 
1,669

 
3,754

 
1,998

Expected return on assets
 
(17,368
)
 

 
(5,213
)
 
(5,250
)
 
(9,784
)
 
(3,130
)
Amortization of prior service credit
 
(5,110
)
 
(7,735
)
 
(1,823
)
 
(745
)
 
(2,316
)
 
(1,513
)
Recognized net loss
 
1,154

 
1,550

 
1,508

 
137

 
823

 
932

Net other postretirement benefit (income)/cost
 

($10,168
)
 

$11,194

 

($1,513
)
 

($3,673
)
 

($6,204
)
 

($490
)
Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net gain
 

($32,219
)
 

($73,249
)
 

($7,794
)
 

($981
)
 

($10,561
)
 

($6,680
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 

 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,110

 
7,735

 
1,823

 
745

 
2,316

 
1,513

Amortization of net loss
 
(1,154
)
 
(1,550
)
 
(1,508
)
 
(137
)
 
(823
)
 
(932
)
Total
 

($28,263
)
 

($67,064
)
 

($7,479
)
 

($373
)
 

($9,068
)
 

($6,099
)
Total recognized as net periodic other postretirement cost, regulatory asset, and/or AOCI (before tax)
 

($38,431
)
 

($55,870
)
 

($8,992
)
 

($4,046
)
 

($15,272
)
 

($6,589
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($4,950
)
 

($7,349
)
 

($1,756
)
 

($682
)
 

($2,243
)
 

($1,450
)
Net (gain)/loss
 

$576

 

($695
)
 

$723

 

$231

 

$485

 

$354


2017
 
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
 

$3,451

 

$6,373

 

$1,160

 

$567

 

$1,488

 

$1,278

Interest cost on APBO
 
9,020

 
12,101

 
2,759

 
1,874

 
4,494

 
2,236

Expected return on assets
 
(15,836
)
 

 
(4,801
)
 
(4,635
)
 
(8,720
)
 
(2,869
)
Amortization of prior service credit
 
(5,110
)
 
(7,735
)
 
(1,823
)
 
(745
)
 
(2,316
)
 
(1,513
)
Recognized net loss
 
4,460

 
1,859

 
1,675

 
418

 
3,303

 
1,560

Net other postretirement benefit (income)/cost
 

($4,015
)
 

$12,598

 

($1,030
)
 

($2,521
)
 

($1,751
)
 

$692

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net (gain)/loss
 

($29,534
)
 

($1,256
)
 

$506

 

($7,342
)
 

($22,255
)
 

($5,459
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,110

 
7,735

 
1,823

 
745

 
2,316

 
1,513

Amortization of net loss
 
(4,460
)
 
(1,859
)
 
(1,675
)
 
(418
)
 
(3,303
)
 
(1,560
)
Total
 

($28,884
)
 

$4,620

 

$654

 

($7,015
)
 

($23,242
)
 

($5,506
)
Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax)
 

($32,899
)
 

$17,218

 

($376
)
 

($9,536
)
 

($24,993
)
 

($4,814
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($5,110
)
 

($7,735
)
 

($1,823
)
 

($745
)
 

($2,316
)
 

($1,513
)
Net loss
 

$1,154

 

$1,550

 

$1,508

 

$137

 

$823

 

$932


2016
 
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
 

$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 service 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

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
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, 2018 and 2017 are as follows:
2018
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$249,019

 

$345,389

 

$84,621

 

$53,548

 

$116,702

 

$61,381

Service cost
 
3,170

 
6,225

 
1,284

 
516

 
1,319

 
1,223

Interest cost
 
7,986

 
11,154

 
2,731

 
1,669

 
3,754

 
1,998

Plan participant contributions
 
8,136

 
8,162

 
2,233

 
1,171

 
2,565

 
1,837

Actuarial gain
 
(61,960
)
 
(73,249
)
 
(16,762
)
 
(10,847
)
 
(27,527
)
 
(11,985
)
Benefits paid
 
(18,581
)
 
(22,476
)
 
(5,145
)
 
(4,078
)
 
(8,516
)
 
(5,685
)
Medicare Part D subsidy received
 
60

 
64

 
14

 
8

 
13

 
22

Balance at December 31
 

$187,830

 

$275,269

 

$68,976

 

$41,987

 

$88,310

 

$48,791

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$274,678

 

$—

 

$82,433

 

$85,504

 

$154,171

 

$49,124

Actual return on plan assets
 
(12,373
)
 

 
(3,755
)
 
(4,616
)
 
(7,182
)
 
(2,175
)
Employer contributions
 
195

 
14,314

 
87

 
3,793

 
3,808

 
569

Plan participant contributions
 
8,136

 
8,162

 
2,233

 
1,171

 
2,565

 
1,837

Benefits paid
 
(18,581
)
 
(22,476
)
 
(5,145
)
 
(4,078
)
 
(8,516
)
 
(5,685
)
Fair value of assets at December 31
 

$252,055

 

$—

 

$75,853

 

$81,774

 

$144,846

 

$43,670

Funded status
 

$64,225

 

($275,269
)
 

$6,877

 

$39,787

 

$56,536

 

($5,121
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($17,740
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
64,225

 
(257,529
)
 
6,877

 
39,787

 
56,536

 
(5,121
)
Total funded status
 

$64,225

 

($275,269
)
 

$6,877

 

$39,787

 

$56,536

 

($5,121
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($11,465
)
 

$—

 

($4,864
)
 

($681
)
 

($3,665
)
 

($2,304
)
Net loss
 
9,021

 

 
15,945

 
3,151

 
13,094

 
8,774

 
 

($2,444
)
 

$—

 

$11,081

 

$2,470

 

$9,429

 

$6,470

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($12,264
)
 

$—

 

$—

 

$—

 

$—

Net gain
 

 
(23,214
)
 

 

 

 

 
 

$—

 

($35,478
)
 

$—

 

$—

 

$—

 

$—



2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$258,787

 

$342,500

 

$78,485

 

$55,515

 

$127,700

 

$62,498

Service cost
 
3,451

 
6,373

 
1,160

 
567

 
1,488

 
1,278

Interest cost
 
9,020

 
12,101

 
2,759

 
1,874

 
4,494

 
2,236

Plan participant contributions
 
7,875

 
7,855

 
2,160

 
1,151

 
2,453

 
1,779

Actuarial (gain)/loss
 
(11,691
)
 
(1,256
)
 
5,858

 
(899
)
 
(12,469
)
 
(2,233
)
Benefits paid
 
(18,497
)
 
(22,273
)
 
(5,823
)
 
(4,670
)
 
(6,980
)
 
(4,205
)
Medicare Part D subsidy received
 
74

 
89

 
22

 
10

 
16

 
28

Balance at December 31
 

$249,019

 

$345,389

 

$84,621

 

$53,548

 

$116,702

 

$61,381

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$250,926

 

$—

 

$75,945

 

$74,236

 

$137,069

 

$44,885

Actual return on plan assets
 
33,679

 

 
10,153

 
11,078

 
18,506

 
6,095

Employer contributions
 
695

 
14,418

 
(2
)
 
3,709

 
3,123

 
570

Plan participant contributions
 
7,875

 
7,855

 
2,160

 
1,151

 
2,453

 
1,779

Benefits paid
 
(18,497
)
 
(22,273
)
 
(5,823
)
 
(4,670
)
 
(6,980
)
 
(4,205
)
Fair value of assets at December 31
 

$274,678

 

$—

 

$82,433

 

$85,504

 

$154,171

 

$49,124

Funded status
 

$25,659

 

($345,389
)
 

($2,188
)
 

$31,956

 

$37,469

 

($12,257
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($18,794
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
25,659

 
(326,595
)
 
(2,188
)
 
31,956

 
37,469

 
(12,257
)
Total funded status
 

$25,659

 

($345,389
)
 

($2,188
)
 

$31,956

 

$37,469

 

($12,257
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($16,574
)
 

$—

 

($6,687
)
 

($1,427
)
 

($5,980
)
 

($3,819
)
Net loss
 
42,394

 

 
25,247

 
4,269

 
24,478

 
16,386

 
 

$25,820

 

$—

 

$18,560

 

$2,842

 

$18,498

 

$12,567

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($19,999
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
51,585

 

 

 

 

 
 

$—

 

$31,586

 

$—

 

$—

 

$—

 

$—

Entergy Texas [Member] | Non-Qualified Pension Plans [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
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 2018, 2017, and 2016, was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2018

$474

 

$180

 

$300

 

$81

 

$650

2017

$679

 

$185

 

$251

 

$73

 

$499

2016

$1,819

 

$231

 

$236

 

$65

 

$504

Schedule Of Projected Benefit Obligations
The projected benefit obligation for their employees for the non-qualified plans as of December 31, 2018 and 2017 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2018

$2,752

 

$1,881

 

$2,732

 

$206

 

$7,952

2017

$4,221

 

$2,061

 

$2,737

 

$583

 

$8,913

Schedule Of Accumulated Benefit Obligations
The accumulated benefit obligation for their employees for the non-qualified plans as of December 31, 2018 and 2017 was as follows:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
(In Thousands)
2018

$2,519

 

$1,881

 

$2,427

 

$206

 

$7,724

2017

$3,825

 

$2,061

 

$2,250

 

$519

 

$8,602

Schedule Of Amounts Recorded On The Balance Sheet
The following amounts were recorded on the balance sheet as of December 31, 2018 and 2017:
2018
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($198
)
 

($229
)
 

($128
)
 

($16
)
 

($672
)
Non-current liabilities
 
(2,554
)
 
(1,652
)
 
(2,604
)
 
(191
)
 
(7,280
)
Total funded status
 

($2,752
)
 

($1,881
)
 

($2,732
)
 

($207
)
 

($7,952
)
Regulatory asset/(liability)
 

$1,314

 

$79

 

$1,009

 

($579
)
 

($517
)
Accumulated other comprehensive income (before taxes)
 

$—

 

$5

 

$—

 

$—

 

$—


2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Current liabilities
 

($376
)
 

($231
)
 

($135
)
 

($21
)
 

($788
)
Non-current liabilities
 
(3,845
)
 
(1,830
)
 
(2,603
)
 
(562
)
 
(8,125
)
Total funded status
 

($4,221
)
 

($2,061
)
 

($2,738
)
 

($583
)
 

($8,913
)
Regulatory asset/(liability)
 

$2,995

 

$166

 

$1,186

 

($140
)
 

$133

Accumulated other comprehensive income (before taxes)
 

$—

 

$11

 

$—

 

$—

 

$—

System Energy [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
The Registrant Subsidiaries’ total 2018, 2017, and 2016 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:
2018
 
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
 

$24,757

 

$33,783

 

$7,286

 

$2,693

 

$6,356

 

$7,102

Interest cost on projected benefit obligation
 
52,017

 
59,761

 
15,075

 
7,253

 
13,390

 
12,907

Expected return on assets
 
(87,404
)
 
(99,236
)
 
(26,007
)
 
(11,973
)
 
(26,091
)
 
(19,963
)
Recognized net loss
 
53,650

 
57,800

 
14,438

 
7,816

 
10,503

 
14,859

Net pension cost
 

$43,020

 

$52,108

 

$10,792

 

$5,789

 

$4,158

 

$14,905

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net (gain)/loss
 

$74,570

 

$41,642

 

$19,244

 

$2,351

 

$24,121

 

($2,359
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(53,650
)
 
(57,800
)
 
(14,438
)
 
(7,816
)
 
(10,503
)
 
(14,859
)
Total
 

$20,920

 

($16,158
)
 

$4,806

 

($5,465
)
 

$13,618

 

($17,218
)
Total recognized as net periodic pension (income)/cost, regulatory asset, and/or AOCI (before tax)
 

$63,940

 

$35,950

 

$15,598

 

$324

 

$17,776

 

($2,313
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$47,361

 

$46,571

 

$12,416

 

$6,117

 

$9,335

 

$11,400


2017
 
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
 

$20,358

 

$27,698

 

$5,890

 

$2,500

 

$5,455

 

$6,145

Interest cost on projected benefit obligation
 
51,776

 
59,235

 
14,927

 
7,163

 
13,569

 
12,364

Expected return on assets
 
(81,707
)
 
(92,067
)
 
(24,526
)
 
(11,199
)
 
(24,722
)
 
(18,650
)
Recognized net loss
 
46,560

 
49,417

 
12,213

 
6,632

 
9,241

 
11,857

Net pension cost
 

$36,987

 

$44,283

 

$8,504

 

$5,096

 

$3,543

 

$11,716

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$51,569

 

$57,510

 

$14,681

 

$8,601

 

$1,109

 

$27,733

Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net loss
 
(46,560
)
 
(49,417
)
 
(12,213
)
 
(6,632
)
 
(9,241
)
 
(11,857
)
Total
 

$5,009

 

$8,093

 

$2,468

 

$1,969

 

($8,132
)
 

$15,876

Total recognized as net periodic pension (income)/ cost, regulatory asset, and/or AOCI (before tax)
 

$41,996

 

$52,376

 

$10,972

 

$7,065

 

($4,589
)
 

$27,592

Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$53,650

 

$57,800

 

$14,438

 

$7,816

 

$10,503

 

$14,859


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

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
Qualified pension obligations, plan assets, funded status, amounts recognized in the Balance Sheets for the Registrant Subsidiaries as of December 31, 2018 and 2017 are as follows:
2018
 
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
 

$1,580,756

 

$1,785,700

 

$457,549

 

$217,896

 

$410,720

 

$384,049

Service cost
 
24,757

 
33,783

 
7,286

 
2,693

 
6,356

 
7,102

Interest cost
 
52,017

 
59,761

 
15,075

 
7,253

 
13,390

 
12,907

Actuarial loss
 
(79,621
)
 
(133,520
)
 
(26,611
)
 
(18,844
)
 
(21,656
)
 
(37,842
)
Benefits paid
 
(134,101
)
 
(145,808
)
 
(39,210
)
 
(17,808
)
 
(39,206
)
 
(27,182
)
Balance at December 31
 

$1,443,808

 

$1,599,916

 

$414,089

 

$191,190

 

$369,604

 

$339,034

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at
January 1
 

$1,205,668

 

$1,365,741

 

$360,842

 

$165,747

 

$363,523

 

$274,432

Actual return on plan assets
 
(66,787
)
 
(75,926
)
 
(19,849
)
 
(9,221
)
 
(19,686
)
 
(15,520
)
Employer contributions
 
64,062

 
71,919

 
14,933

 
7,250

 
10,883

 
13,786

Benefits paid
 
(134,101
)
 
(145,808
)
 
(39,210
)
 
(17,808
)
 
(39,206
)
 
(27,182
)
Fair value of assets at December 31
 

$1,068,842

 

$1,215,926

 

$316,716

 

$145,968

 

$315,514

 

$245,516

Funded status
 

($374,966
)
 

($383,990
)
 

($97,373
)
 

($45,222
)
 

($54,090
)
 

($93,518
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($374,966
)
 

($383,990
)
 

($97,373
)
 

($45,222
)
 

($54,090
)
 

($93,518
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 

Net loss
 

$727,703

 

$686,138

 

$196,683

 

$91,448

 

$159,030

 

$168,559

Amounts recognized as AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$43,796

 

$—

 

$—

 

$—

 

$—


2017
 
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
 

$1,454,310

 

$1,624,233

 

$419,201

 

$197,464

 

$386,366

 

$335,381

Service cost
 
20,358

 
27,698

 
5,890

 
2,500

 
5,455

 
6,145

Interest cost
 
51,776

 
59,235

 
14,927

 
7,163

 
13,569

 
12,364

Actuarial loss
 
131,729

 
147,704

 
38,726

 
19,507

 
25,339

 
45,471

Benefits paid
 
(77,417
)
 
(73,170
)
 
(21,195
)
 
(8,738
)
 
(20,009
)
 
(15,312
)
Balance at December 31
 

$1,580,756

 

$1,785,700

 

$457,549

 

$217,896

 

$410,720

 

$384,049

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$1,041,592

 

$1,169,147

 

$314,349

 

$142,488

 

$317,576

 

$235,144

Actual return on plan assets
 
161,868

 
182,261

 
48,572

 
22,104

 
48,952

 
36,387

Employer contributions
 
79,625

 
87,503

 
19,116

 
9,893

 
17,004

 
18,213

Benefits paid
 
(77,417
)
 
(73,170
)
 
(21,195
)
 
(8,738
)
 
(20,009
)
 
(15,312
)
Fair value of assets at December 31
 

$1,205,668

 

$1,365,741

 

$360,842

 

$165,747

 

$363,523

 

$274,432

Funded status
 

($375,088
)
 

($419,959
)
 

($96,707
)
 

($52,149
)
 

($47,197
)
 

($109,617
)
Amounts recognized in the balance sheet (funded status)
 
 
 
 
 
 
 
 
 
 
 
 
Non-current liabilities
 

($375,088
)
 

($419,959
)
 

($96,707
)
 

($52,149
)
 

($47,197
)
 

($109,617
)
Amounts recognized as regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 

$706,783

 

$701,324

 

$191,877

 

$96,913

 

$145,412

 

$185,774

Amounts recognized as AOCI  (before tax)
 
 

 
 
 
 
 
 
 
 
 
 
Net loss
 

$—

 

$44,765

 

$—

 

$—

 

$—

 

$—

Schedule Of Accumulated Benefit Obligations
The qualified pension accumulated benefit obligation for each of the Registrant Subsidiaries for their employees as of December 31, 2018 and 2017 was as follows:
 
December 31,
 
2018
 
2017
 
(In Thousands)
Entergy Arkansas

$1,362,425

 

$1,492,876

Entergy Louisiana

$1,481,158

 

$1,652,939

Entergy Mississippi

$387,635

 

$430,268

Entergy New Orleans

$179,907

 

$205,316

Entergy Texas

$347,852

 

$387,083

System Energy

$317,848

 

$359,258

Estimated Future Benefit Payments
Based upon the same assumptions, Entergy expects that benefits to be paid and the Medicare Part D subsidies to be received over the next ten years for the Registrant Subsidiaries for their employees will be as follows:
Estimated Future Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2019
 

$100,948

 

$145,515

 

$30,687

 

$18,436

 

$34,401

 

$20,792

2020
 

$91,941

 

$101,275

 

$27,376

 

$12,476

 

$27,273

 

$19,907

2021
 

$92,675

 

$104,465

 

$27,023

 

$12,555

 

$27,137

 

$20,628

2022
 

$94,051

 

$106,307

 

$27,348

 

$12,938

 

$27,420

 

$21,678

2023
 

$94,474

 

$107,771

 

$27,773

 

$13,250

 

$27,797

 

$21,970

2024 - 2028
 

$479,455

 

$547,028

 

$139,930

 

$64,413

 

$129,657

 

$114,223

Estimated Future Non-Qualified Pension Benefits Payments
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
2019
 

$198

 

$229

 

$128

 

$16

 

$672

2020
 

$295

 

$217

 

$306

 

$16

 

$733

2021
 

$254

 

$204

 

$203

 

$16

 

$753

2022
 

$503

 

$194

 

$213

 

$15

 

$686

2023
 

$356

 

$180

 

$191

 

$15

 

$904

2024 - 2028
 

$1,295

 

$711

 

$1,633

 

$72

 

$3,481


Estimated Future Other Postretirement Benefits Payments (before Medicare Part D Subsidy)
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2019
 

$13,709

 

$17,933

 

$4,320

 

$3,634

 

$5,802

 

$3,082

2020
 

$13,520

 

$18,306

 

$4,508

 

$3,576

 

$5,964

 

$3,068

2021
 

$13,444

 

$18,526

 

$4,615

 

$3,468

 

$6,109

 

$3,160

2022
 

$13,183

 

$18,714

 

$4,689

 

$3,326

 

$6,206

 

$3,163

2023
 

$12,926

 

$18,842

 

$4,686

 

$3,251

 

$6,207

 

$3,126

2024 - 2028
 

$61,088

 

$91,994

 

$23,192

 

$14,573

 

$29,810

 

$14,814


Estimated Future Medicare Part D Subsidy
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Year(s)
 
 
 
 
 
 
 
 
 
 
 
 
2019
 

$192

 

$193

 

$66

 

$39

 

$71

 

$28

2020
 

$216

 

$215

 

$72

 

$42

 

$77

 

$34

2021
 

$239

 

$240

 

$79

 

$44

 

$84

 

$39

2022
 

$264

 

$265

 

$85

 

$46

 

$91

 

$46

2023
 

$291

 

$292

 

$92

 

$48

 

$97

 

$54

2024 - 2028
 

$1,836

 

$1,919

 

$559

 

$270

 

$599

 

$394

One Percentage Point Change In Assumed Health Care Cost Trend Rate
A one percentage point change in the assumed health care cost trend rate for 2018 would have the following effects for the Registrant Subsidiaries for their employees:
 
 
1 Percentage Point Increase
 
1 Percentage Point Decrease
2018
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
Impact on the APBO
 
Impact on the sum of service costs and interest cost
 
 
Increase/(Decrease)
(In Thousands)
Entergy Arkansas
 

$15,906

 

$1,129

 

($13,323
)
 

($942
)
Entergy Louisiana
 

$27,684

 

$2,112

 

($23,071
)
 

($1,732
)
Entergy Mississippi
 

$6,768

 

$460

 

($5,665
)
 

($379
)
Entergy New Orleans
 

$3,281

 

$217

 

($2,784
)
 

($180
)
Entergy Texas
 

$8,673

 

$605

 

($7,292
)
 

($498
)
System Energy
 

$5,537

 

$416

 

($4,578
)
 

($339
)
Expected Employer Contributions
The Registrant Subsidiaries expect to contribute approximately the following to the qualified pension and other postretirement plans for their employees in 2019:
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
(In Thousands)
Pension Contributions

$27,112

 

$26,451

 

$7,701

 

$1,800

 

$1,645

 

$8,285

Other Postretirement Contributions

$501

 

$17,933

 

$123

 

$2,140

 

$56

 

$20

System Energy [Member] | Other Postretirement Benefits Plan [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
Total 2018, 2017, and 2016 other postretirement benefit costs of the Registrant Subsidiaries, including amounts capitalized and deferred, for their employees included the following components:
2018
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
 
Other postretirement costs:
 
 
 
 
 
 
 
 
 
 
 
 
Service cost - benefits earned during the period
 

$3,170

 

$6,225

 

$1,284

 

$516

 

$1,319

 

$1,223

Interest cost on APBO
 
7,986

 
11,154

 
2,731

 
1,669

 
3,754

 
1,998

Expected return on assets
 
(17,368
)
 

 
(5,213
)
 
(5,250
)
 
(9,784
)
 
(3,130
)
Amortization of prior service credit
 
(5,110
)
 
(7,735
)
 
(1,823
)
 
(745
)
 
(2,316
)
 
(1,513
)
Recognized net loss
 
1,154

 
1,550

 
1,508

 
137

 
823

 
932

Net other postretirement benefit (income)/cost
 

($10,168
)
 

$11,194

 

($1,513
)
 

($3,673
)
 

($6,204
)
 

($490
)
Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net gain
 

($32,219
)
 

($73,249
)
 

($7,794
)
 

($981
)
 

($10,561
)
 

($6,680
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 

 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,110

 
7,735

 
1,823

 
745

 
2,316

 
1,513

Amortization of net loss
 
(1,154
)
 
(1,550
)
 
(1,508
)
 
(137
)
 
(823
)
 
(932
)
Total
 

($28,263
)
 

($67,064
)
 

($7,479
)
 

($373
)
 

($9,068
)
 

($6,099
)
Total recognized as net periodic other postretirement cost, regulatory asset, and/or AOCI (before tax)
 

($38,431
)
 

($55,870
)
 

($8,992
)
 

($4,046
)
 

($15,272
)
 

($6,589
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($4,950
)
 

($7,349
)
 

($1,756
)
 

($682
)
 

($2,243
)
 

($1,450
)
Net (gain)/loss
 

$576

 

($695
)
 

$723

 

$231

 

$485

 

$354


2017
 
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
 

$3,451

 

$6,373

 

$1,160

 

$567

 

$1,488

 

$1,278

Interest cost on APBO
 
9,020

 
12,101

 
2,759

 
1,874

 
4,494

 
2,236

Expected return on assets
 
(15,836
)
 

 
(4,801
)
 
(4,635
)
 
(8,720
)
 
(2,869
)
Amortization of prior service credit
 
(5,110
)
 
(7,735
)
 
(1,823
)
 
(745
)
 
(2,316
)
 
(1,513
)
Recognized net loss
 
4,460

 
1,859

 
1,675

 
418

 
3,303

 
1,560

Net other postretirement benefit (income)/cost
 

($4,015
)
 

$12,598

 

($1,030
)
 

($2,521
)
 

($1,751
)
 

$692

Other changes in plan assets and benefit obligations recognized as a regulatory asset and/or AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Arising this period:
 
 
 
 
 
 
 
 
 
 
 
 
Net (gain)/loss
 

($29,534
)
 

($1,256
)
 

$506

 

($7,342
)
 

($22,255
)
 

($5,459
)
Amounts reclassified from regulatory asset and/or AOCI to net periodic pension cost in the current year:
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of prior service credit
 
5,110

 
7,735

 
1,823

 
745

 
2,316

 
1,513

Amortization of net loss
 
(4,460
)
 
(1,859
)
 
(1,675
)
 
(418
)
 
(3,303
)
 
(1,560
)
Total
 

($28,884
)
 

$4,620

 

$654

 

($7,015
)
 

($23,242
)
 

($5,506
)
Total recognized as net periodic other postretirement income/(cost), regulatory asset, and/or AOCI (before tax)
 

($32,899
)
 

$17,218

 

($376
)
 

($9,536
)
 

($24,993
)
 

($4,814
)
Estimated amortization amounts from regulatory asset and/or AOCI to net periodic cost  in the following year
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($5,110
)
 

($7,735
)
 

($1,823
)
 

($745
)
 

($2,316
)
 

($1,513
)
Net loss
 

$1,154

 

$1,550

 

$1,508

 

$137

 

$823

 

$932


2016
 
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
 

$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 service 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

Schedule Of Benefit Obligations, Plan Assets, Funded Status, Amounts Recognized In The Balance Sheet
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, 2018 and 2017 are as follows:
2018
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$249,019

 

$345,389

 

$84,621

 

$53,548

 

$116,702

 

$61,381

Service cost
 
3,170

 
6,225

 
1,284

 
516

 
1,319

 
1,223

Interest cost
 
7,986

 
11,154

 
2,731

 
1,669

 
3,754

 
1,998

Plan participant contributions
 
8,136

 
8,162

 
2,233

 
1,171

 
2,565

 
1,837

Actuarial gain
 
(61,960
)
 
(73,249
)
 
(16,762
)
 
(10,847
)
 
(27,527
)
 
(11,985
)
Benefits paid
 
(18,581
)
 
(22,476
)
 
(5,145
)
 
(4,078
)
 
(8,516
)
 
(5,685
)
Medicare Part D subsidy received
 
60

 
64

 
14

 
8

 
13

 
22

Balance at December 31
 

$187,830

 

$275,269

 

$68,976

 

$41,987

 

$88,310

 

$48,791

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$274,678

 

$—

 

$82,433

 

$85,504

 

$154,171

 

$49,124

Actual return on plan assets
 
(12,373
)
 

 
(3,755
)
 
(4,616
)
 
(7,182
)
 
(2,175
)
Employer contributions
 
195

 
14,314

 
87

 
3,793

 
3,808

 
569

Plan participant contributions
 
8,136

 
8,162

 
2,233

 
1,171

 
2,565

 
1,837

Benefits paid
 
(18,581
)
 
(22,476
)
 
(5,145
)
 
(4,078
)
 
(8,516
)
 
(5,685
)
Fair value of assets at December 31
 

$252,055

 

$—

 

$75,853

 

$81,774

 

$144,846

 

$43,670

Funded status
 

$64,225

 

($275,269
)
 

$6,877

 

$39,787

 

$56,536

 

($5,121
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($17,740
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
64,225

 
(257,529
)
 
6,877

 
39,787

 
56,536

 
(5,121
)
Total funded status
 

$64,225

 

($275,269
)
 

$6,877

 

$39,787

 

$56,536

 

($5,121
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($11,465
)
 

$—

 

($4,864
)
 

($681
)
 

($3,665
)
 

($2,304
)
Net loss
 
9,021

 

 
15,945

 
3,151

 
13,094

 
8,774

 
 

($2,444
)
 

$—

 

$11,081

 

$2,470

 

$9,429

 

$6,470

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($12,264
)
 

$—

 

$—

 

$—

 

$—

Net gain
 

 
(23,214
)
 

 

 

 

 
 

$—

 

($35,478
)
 

$—

 

$—

 

$—

 

$—



2017
 
Entergy Arkansas
 
Entergy Louisiana
 
Entergy Mississippi
 
Entergy New Orleans
 
Entergy Texas
 
System Energy
 
 
(In Thousands)
Change in APBO
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1
 

$258,787

 

$342,500

 

$78,485

 

$55,515

 

$127,700

 

$62,498

Service cost
 
3,451

 
6,373

 
1,160

 
567

 
1,488

 
1,278

Interest cost
 
9,020

 
12,101

 
2,759

 
1,874

 
4,494

 
2,236

Plan participant contributions
 
7,875

 
7,855

 
2,160

 
1,151

 
2,453

 
1,779

Actuarial (gain)/loss
 
(11,691
)
 
(1,256
)
 
5,858

 
(899
)
 
(12,469
)
 
(2,233
)
Benefits paid
 
(18,497
)
 
(22,273
)
 
(5,823
)
 
(4,670
)
 
(6,980
)
 
(4,205
)
Medicare Part D subsidy received
 
74

 
89

 
22

 
10

 
16

 
28

Balance at December 31
 

$249,019

 

$345,389

 

$84,621

 

$53,548

 

$116,702

 

$61,381

Change in Plan Assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of assets at January 1
 

$250,926

 

$—

 

$75,945

 

$74,236

 

$137,069

 

$44,885

Actual return on plan assets
 
33,679

 

 
10,153

 
11,078

 
18,506

 
6,095

Employer contributions
 
695

 
14,418

 
(2
)
 
3,709

 
3,123

 
570

Plan participant contributions
 
7,875

 
7,855

 
2,160

 
1,151

 
2,453

 
1,779

Benefits paid
 
(18,497
)
 
(22,273
)
 
(5,823
)
 
(4,670
)
 
(6,980
)
 
(4,205
)
Fair value of assets at December 31
 

$274,678

 

$—

 

$82,433

 

$85,504

 

$154,171

 

$49,124

Funded status
 

$25,659

 

($345,389
)
 

($2,188
)
 

$31,956

 

$37,469

 

($12,257
)
Amounts recognized in the balance sheet
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities
 

$—

 

($18,794
)
 

$—

 

$—

 

$—

 

$—

Non-current liabilities
 
25,659

 
(326,595
)
 
(2,188
)
 
31,956

 
37,469

 
(12,257
)
Total funded status
 

$25,659

 

($345,389
)
 

($2,188
)
 

$31,956

 

$37,469

 

($12,257
)
Amounts recognized in regulatory asset
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

($16,574
)
 

$—

 

($6,687
)
 

($1,427
)
 

($5,980
)
 

($3,819
)
Net loss
 
42,394

 

 
25,247

 
4,269

 
24,478

 
16,386

 
 

$25,820

 

$—

 

$18,560

 

$2,842

 

$18,498

 

$12,567

Amounts recognized in AOCI (before tax)
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 

$—

 

($19,999
)
 

$—

 

$—

 

$—

 

$—

Net loss
 

 
51,585

 

 

 

 

 
 

$—

 

$31,586

 

$—

 

$—

 

$—

 

$—