NOTE 13. REVENUE (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Operating Revenues

See Note 19 to the financial statements in the Form 10-K for a discussion of revenue recognition. Entergy’s total revenues for the three months ended September 30, 2020 and 2019 were as follows:


	2020	2019

	(In Thousands)
Utility:
Residential	$1,153,220	$1,154,455
Commercial	647,119	722,334
Industrial	589,648	686,122
Governmental	56,710	61,697
Total billed retail	2,446,697	2,624,608

Sales for resale (a)	145,187	63,082
Other electric revenues (b)	69,122	115,352
Revenues from contracts with customers	2,661,006	2,803,042
Other revenues (c)	5,799	9,892
Total electric revenues	2,666,805	2,812,934

Natural gas	22,357	27,269

Entergy Wholesale Commodities:
Competitive businesses sales from contracts with customers (a)	195,184	282,420
Other revenues (c)	19,222	17,952
Total competitive businesses revenues	214,406	300,372

Total operating revenues	$2,903,568	$3,140,575

Entergy’s total revenues for the nine months ended September 30, 2020 and 2019 are as follows:


	2020	2019

	(In Thousands)
Utility:
Residential	$2,742,118	$2,727,367
Commercial	1,712,179	1,871,416
Industrial	1,723,367	1,928,857
Governmental	156,251	172,280
Total billed retail	6,333,915	6,699,920

Sales for resale (a)	251,674	222,834
Other electric revenues (b)	288,009	326,771
Revenues from contracts with customers	6,873,598	7,249,525
Other revenues (c)	34,401	30,158
Total electric revenues	6,907,999	7,279,683

Natural gas	88,829	112,916

Entergy Wholesale Commodities:
Competitive businesses sales from contracts with customers (a)	586,906	923,288
Other revenues (c)	159,800	100,480
Total competitive businesses revenues	746,706	1,023,768

Total operating revenues	$7,743,534	$8,416,367

The Registrant Subsidiaries’ total revenues for the three months ended September 30, 2020 and 2019 were as follows:


2020	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$274,496	$413,442	$161,031	$83,242	$221,009
Commercial	137,764	248,276	109,432	50,565	101,082
Industrial	138,037	316,876	34,062	7,219	93,454
Governmental	5,133	17,449	10,917	17,187	6,024
Total billed retail	555,430	996,043	315,442	158,213	421,569
Sales for resale (a)	64,494	81,843	29,535	9,057	67,643
Other electric revenues (b)	17,677	35,097	9,612	2,403	5,685
Revenues from contracts with customers	637,601	1,112,983	354,589	169,673	494,897
Other revenues (c)	6,788	(2,766)	1,907	(161)	25
Total electric revenues	644,389	1,110,217	356,496	169,512	494,922
Natural gas	—	9,805	—	12,552	—
Total operating revenues	$644,389	$1,120,022	$356,496	$182,064	$494,922


2019	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$253,627	$426,012	$177,785	$81,468	$215,563
Commercial	162,564	277,071	131,596	56,430	94,673
Industrial	156,024	376,595	44,054	8,613	100,836
Governmental	5,907	18,731	12,551	19,030	5,478
Total billed retail	578,122	1,098,409	365,986	165,541	416,550
Sales for resale (a)	58,953	81,664	9,569	6,876	16,704
Other electric revenues (b)	47,085	37,521	20,499	2,537	9,177
Revenues from contracts with customers	684,160	1,217,594	396,054	174,954	442,431
Other revenues (c)	3,366	4,280	2,678	1,784	446
Total electric revenues	687,526	1,221,874	398,732	176,738	442,877
Natural gas	—	9,803	—	17,466	—
Total operating revenues	$687,526	$1,231,677	$398,732	$194,204	$442,877

The Registrant Subsidiaries’ total revenues for the nine months ended September 30, 2020 and 2019 were as follows:


2020	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$665,355	$974,407	$400,495	$187,561	$514,300
Commercial	355,112	659,641	295,823	132,470	269,133
Industrial	345,378	974,419	106,327	17,632	279,611
Governmental	13,508	50,984	31,043	43,512	17,204
Total billed retail	1,379,353	2,659,451	833,688	381,175	1,080,248
Sales for resale (a)	142,590	243,071	62,383	27,245	89,459
Other electric revenues (b)	82,811	120,209	45,448	7,166	36,426
Revenues from contracts with customers	1,604,754	3,022,731	941,519	415,586	1,206,133
Other revenues (c)	13,314	1,628	6,853	12,256	319
Total electric revenues	1,618,068	3,024,359	948,372	427,842	1,206,452
Natural gas	—	37,962	—	50,867	—
Total operating revenues	$1,618,068	$3,062,321	$948,372	$478,709	$1,206,452


2019	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$621,208	$980,443	$423,395	$192,165	$510,156
Commercial	412,697	715,983	331,785	156,152	254,799
Industrial	396,515	1,108,193	120,490	24,353	279,306
Governmental	15,776	53,547	33,108	53,916	15,933
Total billed retail	1,446,196	2,858,166	908,778	426,586	1,060,194
Sales for resale (a)	213,038	248,827	19,377	25,680	48,251
Other electric revenues (b)	107,599	130,269	47,887	8,093	37,329
Revenues from contracts with customers	1,766,833	3,237,262	976,042	460,359	1,145,774
Other revenues (c)	9,434	15,564	7,671	4,414	1,157
Total electric revenues	1,776,267	3,252,826	983,713	464,773	1,146,931
Natural gas	—	44,498	—	68,418	—
Total operating revenues	$1,776,267	$3,297,324	$983,713	$533,191	$1,146,931

(a)Sales for resale and competitive businesses sales include day-ahead sales of energy in a market administered by an ISO. These sales represent financially binding commitments for the sale of physical energy the next day. These sales are adjusted to actual power generated and delivered in the real time market. Given the short duration of these transactions, Entergy does not consider them to be derivatives subject to fair value adjustments, and includes them as part of customer revenues.

(b)Other electric revenues consist primarily of transmission and ancillary services provided to participants of an ISO-administered market and unbilled revenue.

(c)Other revenues include the settlement of financial hedges, occasional sales of inventory, alternative revenue programs, provisions for revenue subject to refund, and late fees.

Allowance for doubtful accounts

The allowance for doubtful accounts reflects Entergy’s best estimate of expected losses on its accounts receivable balances. Due to the essential nature of utility services, Entergy has historically experienced a low rate of default on its accounts receivables. Due to the effect of the COVID-19 pandemic on customer receivables, however, Entergy recorded an increase in its allowance for doubtful accounts, as shown below:


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2019	$7.4	$1.2	$1.9	$0.6	$3.2	$0.5
Provisions (a)	66.9	10.6	26.3	11.0	8.8	10.2
Write-offs	(8.6)	(1.8)	(3.5)	(1.2)	(1.0)	(1.1)
Recoveries	7.7	2.2	2.5	1.0	1.0	1.0
Balance as of September 30, 2020	$73.4	$12.2	$27.2	$11.4	$12.0	$10.6

(a)Provisions include estimated incremental bad debt expenses resulting from the COVID-19 pandemic of $51 million for Entergy, $6.1 million for Entergy Arkansas, $20.9 million for Entergy Louisiana, $8.4 million for Entergy Mississippi, $7.7 million for Entergy New Orleans, and $7.9 million for Entergy Texas that have been deferred as regulatory assets. See Note 2 to the financial statements herein for discussion of the COVID-19 orders issued by retail regulators.

The allowance for currently expected credit losses is calculated as the historical rate of customer write-offs multiplied by the current accounts receivable balance, taking into account the length of time the receivable balances have been outstanding. Although the rate of customer write-offs has historically experienced minimal variation, management monitors the current condition of individual customer accounts to manage collections and ensure bad debt expense is recorded in a timely manner.

Revenue Recognition

NOTE 13. REVENUE (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Operating Revenues

See Note 19 to the financial statements in the Form 10-K for a discussion of revenue recognition. Entergy’s total revenues for the three months ended September 30, 2020 and 2019 were as follows:


	2020	2019

	(In Thousands)
Utility:
Residential	$1,153,220	$1,154,455
Commercial	647,119	722,334
Industrial	589,648	686,122
Governmental	56,710	61,697
Total billed retail	2,446,697	2,624,608

Sales for resale (a)	145,187	63,082
Other electric revenues (b)	69,122	115,352
Revenues from contracts with customers	2,661,006	2,803,042
Other revenues (c)	5,799	9,892
Total electric revenues	2,666,805	2,812,934

Natural gas	22,357	27,269

Entergy Wholesale Commodities:
Competitive businesses sales from contracts with customers (a)	195,184	282,420
Other revenues (c)	19,222	17,952
Total competitive businesses revenues	214,406	300,372

Total operating revenues	$2,903,568	$3,140,575

Entergy’s total revenues for the nine months ended September 30, 2020 and 2019 are as follows:


	2020	2019

	(In Thousands)
Utility:
Residential	$2,742,118	$2,727,367
Commercial	1,712,179	1,871,416
Industrial	1,723,367	1,928,857
Governmental	156,251	172,280
Total billed retail	6,333,915	6,699,920

Sales for resale (a)	251,674	222,834
Other electric revenues (b)	288,009	326,771
Revenues from contracts with customers	6,873,598	7,249,525
Other revenues (c)	34,401	30,158
Total electric revenues	6,907,999	7,279,683

Natural gas	88,829	112,916

Entergy Wholesale Commodities:
Competitive businesses sales from contracts with customers (a)	586,906	923,288
Other revenues (c)	159,800	100,480
Total competitive businesses revenues	746,706	1,023,768

Total operating revenues	$7,743,534	$8,416,367

The Registrant Subsidiaries’ total revenues for the three months ended September 30, 2020 and 2019 were as follows:


2020	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$274,496	$413,442	$161,031	$83,242	$221,009
Commercial	137,764	248,276	109,432	50,565	101,082
Industrial	138,037	316,876	34,062	7,219	93,454
Governmental	5,133	17,449	10,917	17,187	6,024
Total billed retail	555,430	996,043	315,442	158,213	421,569
Sales for resale (a)	64,494	81,843	29,535	9,057	67,643
Other electric revenues (b)	17,677	35,097	9,612	2,403	5,685
Revenues from contracts with customers	637,601	1,112,983	354,589	169,673	494,897
Other revenues (c)	6,788	(2,766)	1,907	(161)	25
Total electric revenues	644,389	1,110,217	356,496	169,512	494,922
Natural gas	—	9,805	—	12,552	—
Total operating revenues	$644,389	$1,120,022	$356,496	$182,064	$494,922


2019	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$253,627	$426,012	$177,785	$81,468	$215,563
Commercial	162,564	277,071	131,596	56,430	94,673
Industrial	156,024	376,595	44,054	8,613	100,836
Governmental	5,907	18,731	12,551	19,030	5,478
Total billed retail	578,122	1,098,409	365,986	165,541	416,550
Sales for resale (a)	58,953	81,664	9,569	6,876	16,704
Other electric revenues (b)	47,085	37,521	20,499	2,537	9,177
Revenues from contracts with customers	684,160	1,217,594	396,054	174,954	442,431
Other revenues (c)	3,366	4,280	2,678	1,784	446
Total electric revenues	687,526	1,221,874	398,732	176,738	442,877
Natural gas	—	9,803	—	17,466	—
Total operating revenues	$687,526	$1,231,677	$398,732	$194,204	$442,877

The Registrant Subsidiaries’ total revenues for the nine months ended September 30, 2020 and 2019 were as follows:


2020	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$665,355	$974,407	$400,495	$187,561	$514,300
Commercial	355,112	659,641	295,823	132,470	269,133
Industrial	345,378	974,419	106,327	17,632	279,611
Governmental	13,508	50,984	31,043	43,512	17,204
Total billed retail	1,379,353	2,659,451	833,688	381,175	1,080,248
Sales for resale (a)	142,590	243,071	62,383	27,245	89,459
Other electric revenues (b)	82,811	120,209	45,448	7,166	36,426
Revenues from contracts with customers	1,604,754	3,022,731	941,519	415,586	1,206,133
Other revenues (c)	13,314	1,628	6,853	12,256	319
Total electric revenues	1,618,068	3,024,359	948,372	427,842	1,206,452
Natural gas	—	37,962	—	50,867	—
Total operating revenues	$1,618,068	$3,062,321	$948,372	$478,709	$1,206,452


2019	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$621,208	$980,443	$423,395	$192,165	$510,156
Commercial	412,697	715,983	331,785	156,152	254,799
Industrial	396,515	1,108,193	120,490	24,353	279,306
Governmental	15,776	53,547	33,108	53,916	15,933
Total billed retail	1,446,196	2,858,166	908,778	426,586	1,060,194
Sales for resale (a)	213,038	248,827	19,377	25,680	48,251
Other electric revenues (b)	107,599	130,269	47,887	8,093	37,329
Revenues from contracts with customers	1,766,833	3,237,262	976,042	460,359	1,145,774
Other revenues (c)	9,434	15,564	7,671	4,414	1,157
Total electric revenues	1,776,267	3,252,826	983,713	464,773	1,146,931
Natural gas	—	44,498	—	68,418	—
Total operating revenues	$1,776,267	$3,297,324	$983,713	$533,191	$1,146,931

(a)Sales for resale and competitive businesses sales include day-ahead sales of energy in a market administered by an ISO. These sales represent financially binding commitments for the sale of physical energy the next day. These sales are adjusted to actual power generated and delivered in the real time market. Given the short duration of these transactions, Entergy does not consider them to be derivatives subject to fair value adjustments, and includes them as part of customer revenues.

(b)Other electric revenues consist primarily of transmission and ancillary services provided to participants of an ISO-administered market and unbilled revenue.

(c)Other revenues include the settlement of financial hedges, occasional sales of inventory, alternative revenue programs, provisions for revenue subject to refund, and late fees.

Allowance for doubtful accounts

The allowance for doubtful accounts reflects Entergy’s best estimate of expected losses on its accounts receivable balances. Due to the essential nature of utility services, Entergy has historically experienced a low rate of default on its accounts receivables. Due to the effect of the COVID-19 pandemic on customer receivables, however, Entergy recorded an increase in its allowance for doubtful accounts, as shown below:


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2019	$7.4	$1.2	$1.9	$0.6	$3.2	$0.5
Provisions (a)	66.9	10.6	26.3	11.0	8.8	10.2
Write-offs	(8.6)	(1.8)	(3.5)	(1.2)	(1.0)	(1.1)
Recoveries	7.7	2.2	2.5	1.0	1.0	1.0
Balance as of September 30, 2020	$73.4	$12.2	$27.2	$11.4	$12.0	$10.6

(a)Provisions include estimated incremental bad debt expenses resulting from the COVID-19 pandemic of $51 million for Entergy, $6.1 million for Entergy Arkansas, $20.9 million for Entergy Louisiana, $8.4 million for Entergy Mississippi, $7.7 million for Entergy New Orleans, and $7.9 million for Entergy Texas that have been deferred as regulatory assets. See Note 2 to the financial statements herein for discussion of the COVID-19 orders issued by retail regulators.

The allowance for currently expected credit losses is calculated as the historical rate of customer write-offs multiplied by the current accounts receivable balance, taking into account the length of time the receivable balances have been outstanding. Although the rate of customer write-offs has historically experienced minimal variation, management monitors the current condition of individual customer accounts to manage collections and ensure bad debt expense is recorded in a timely manner.

Revenue Recognition

NOTE 13. REVENUE (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Operating Revenues

See Note 19 to the financial statements in the Form 10-K for a discussion of revenue recognition. Entergy’s total revenues for the three months ended September 30, 2020 and 2019 were as follows:


	2020	2019

	(In Thousands)
Utility:
Residential	$1,153,220	$1,154,455
Commercial	647,119	722,334
Industrial	589,648	686,122
Governmental	56,710	61,697
Total billed retail	2,446,697	2,624,608

Sales for resale (a)	145,187	63,082
Other electric revenues (b)	69,122	115,352
Revenues from contracts with customers	2,661,006	2,803,042
Other revenues (c)	5,799	9,892
Total electric revenues	2,666,805	2,812,934

Natural gas	22,357	27,269

Entergy Wholesale Commodities:
Competitive businesses sales from contracts with customers (a)	195,184	282,420
Other revenues (c)	19,222	17,952
Total competitive businesses revenues	214,406	300,372

Total operating revenues	$2,903,568	$3,140,575

Entergy’s total revenues for the nine months ended September 30, 2020 and 2019 are as follows:


	2020	2019

	(In Thousands)
Utility:
Residential	$2,742,118	$2,727,367
Commercial	1,712,179	1,871,416
Industrial	1,723,367	1,928,857
Governmental	156,251	172,280
Total billed retail	6,333,915	6,699,920

Sales for resale (a)	251,674	222,834
Other electric revenues (b)	288,009	326,771
Revenues from contracts with customers	6,873,598	7,249,525
Other revenues (c)	34,401	30,158
Total electric revenues	6,907,999	7,279,683

Natural gas	88,829	112,916

Entergy Wholesale Commodities:
Competitive businesses sales from contracts with customers (a)	586,906	923,288
Other revenues (c)	159,800	100,480
Total competitive businesses revenues	746,706	1,023,768

Total operating revenues	$7,743,534	$8,416,367

The Registrant Subsidiaries’ total revenues for the three months ended September 30, 2020 and 2019 were as follows:


2020	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$274,496	$413,442	$161,031	$83,242	$221,009
Commercial	137,764	248,276	109,432	50,565	101,082
Industrial	138,037	316,876	34,062	7,219	93,454
Governmental	5,133	17,449	10,917	17,187	6,024
Total billed retail	555,430	996,043	315,442	158,213	421,569
Sales for resale (a)	64,494	81,843	29,535	9,057	67,643
Other electric revenues (b)	17,677	35,097	9,612	2,403	5,685
Revenues from contracts with customers	637,601	1,112,983	354,589	169,673	494,897
Other revenues (c)	6,788	(2,766)	1,907	(161)	25
Total electric revenues	644,389	1,110,217	356,496	169,512	494,922
Natural gas	—	9,805	—	12,552	—
Total operating revenues	$644,389	$1,120,022	$356,496	$182,064	$494,922


2019	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$253,627	$426,012	$177,785	$81,468	$215,563
Commercial	162,564	277,071	131,596	56,430	94,673
Industrial	156,024	376,595	44,054	8,613	100,836
Governmental	5,907	18,731	12,551	19,030	5,478
Total billed retail	578,122	1,098,409	365,986	165,541	416,550
Sales for resale (a)	58,953	81,664	9,569	6,876	16,704
Other electric revenues (b)	47,085	37,521	20,499	2,537	9,177
Revenues from contracts with customers	684,160	1,217,594	396,054	174,954	442,431
Other revenues (c)	3,366	4,280	2,678	1,784	446
Total electric revenues	687,526	1,221,874	398,732	176,738	442,877
Natural gas	—	9,803	—	17,466	—
Total operating revenues	$687,526	$1,231,677	$398,732	$194,204	$442,877

The Registrant Subsidiaries’ total revenues for the nine months ended September 30, 2020 and 2019 were as follows:


2020	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$665,355	$974,407	$400,495	$187,561	$514,300
Commercial	355,112	659,641	295,823	132,470	269,133
Industrial	345,378	974,419	106,327	17,632	279,611
Governmental	13,508	50,984	31,043	43,512	17,204
Total billed retail	1,379,353	2,659,451	833,688	381,175	1,080,248
Sales for resale (a)	142,590	243,071	62,383	27,245	89,459
Other electric revenues (b)	82,811	120,209	45,448	7,166	36,426
Revenues from contracts with customers	1,604,754	3,022,731	941,519	415,586	1,206,133
Other revenues (c)	13,314	1,628	6,853	12,256	319
Total electric revenues	1,618,068	3,024,359	948,372	427,842	1,206,452
Natural gas	—	37,962	—	50,867	—
Total operating revenues	$1,618,068	$3,062,321	$948,372	$478,709	$1,206,452


2019	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$621,208	$980,443	$423,395	$192,165	$510,156
Commercial	412,697	715,983	331,785	156,152	254,799
Industrial	396,515	1,108,193	120,490	24,353	279,306
Governmental	15,776	53,547	33,108	53,916	15,933
Total billed retail	1,446,196	2,858,166	908,778	426,586	1,060,194
Sales for resale (a)	213,038	248,827	19,377	25,680	48,251
Other electric revenues (b)	107,599	130,269	47,887	8,093	37,329
Revenues from contracts with customers	1,766,833	3,237,262	976,042	460,359	1,145,774
Other revenues (c)	9,434	15,564	7,671	4,414	1,157
Total electric revenues	1,776,267	3,252,826	983,713	464,773	1,146,931
Natural gas	—	44,498	—	68,418	—
Total operating revenues	$1,776,267	$3,297,324	$983,713	$533,191	$1,146,931

(a)Sales for resale and competitive businesses sales include day-ahead sales of energy in a market administered by an ISO. These sales represent financially binding commitments for the sale of physical energy the next day. These sales are adjusted to actual power generated and delivered in the real time market. Given the short duration of these transactions, Entergy does not consider them to be derivatives subject to fair value adjustments, and includes them as part of customer revenues.

(b)Other electric revenues consist primarily of transmission and ancillary services provided to participants of an ISO-administered market and unbilled revenue.

(c)Other revenues include the settlement of financial hedges, occasional sales of inventory, alternative revenue programs, provisions for revenue subject to refund, and late fees.

Allowance for doubtful accounts

The allowance for doubtful accounts reflects Entergy’s best estimate of expected losses on its accounts receivable balances. Due to the essential nature of utility services, Entergy has historically experienced a low rate of default on its accounts receivables. Due to the effect of the COVID-19 pandemic on customer receivables, however, Entergy recorded an increase in its allowance for doubtful accounts, as shown below:


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2019	$7.4	$1.2	$1.9	$0.6	$3.2	$0.5
Provisions (a)	66.9	10.6	26.3	11.0	8.8	10.2
Write-offs	(8.6)	(1.8)	(3.5)	(1.2)	(1.0)	(1.1)
Recoveries	7.7	2.2	2.5	1.0	1.0	1.0
Balance as of September 30, 2020	$73.4	$12.2	$27.2	$11.4	$12.0	$10.6

(a)Provisions include estimated incremental bad debt expenses resulting from the COVID-19 pandemic of $51 million for Entergy, $6.1 million for Entergy Arkansas, $20.9 million for Entergy Louisiana, $8.4 million for Entergy Mississippi, $7.7 million for Entergy New Orleans, and $7.9 million for Entergy Texas that have been deferred as regulatory assets. See Note 2 to the financial statements herein for discussion of the COVID-19 orders issued by retail regulators.

The allowance for currently expected credit losses is calculated as the historical rate of customer write-offs multiplied by the current accounts receivable balance, taking into account the length of time the receivable balances have been outstanding. Although the rate of customer write-offs has historically experienced minimal variation, management monitors the current condition of individual customer accounts to manage collections and ensure bad debt expense is recorded in a timely manner.

Revenue Recognition

NOTE 13. REVENUE (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Operating Revenues

See Note 19 to the financial statements in the Form 10-K for a discussion of revenue recognition. Entergy’s total revenues for the three months ended September 30, 2020 and 2019 were as follows:


	2020	2019

	(In Thousands)
Utility:
Residential	$1,153,220	$1,154,455
Commercial	647,119	722,334
Industrial	589,648	686,122
Governmental	56,710	61,697
Total billed retail	2,446,697	2,624,608

Sales for resale (a)	145,187	63,082
Other electric revenues (b)	69,122	115,352
Revenues from contracts with customers	2,661,006	2,803,042
Other revenues (c)	5,799	9,892
Total electric revenues	2,666,805	2,812,934

Natural gas	22,357	27,269

Entergy Wholesale Commodities:
Competitive businesses sales from contracts with customers (a)	195,184	282,420
Other revenues (c)	19,222	17,952
Total competitive businesses revenues	214,406	300,372

Total operating revenues	$2,903,568	$3,140,575

Entergy’s total revenues for the nine months ended September 30, 2020 and 2019 are as follows:


	2020	2019

	(In Thousands)
Utility:
Residential	$2,742,118	$2,727,367
Commercial	1,712,179	1,871,416
Industrial	1,723,367	1,928,857
Governmental	156,251	172,280
Total billed retail	6,333,915	6,699,920

Sales for resale (a)	251,674	222,834
Other electric revenues (b)	288,009	326,771
Revenues from contracts with customers	6,873,598	7,249,525
Other revenues (c)	34,401	30,158
Total electric revenues	6,907,999	7,279,683

Natural gas	88,829	112,916

Entergy Wholesale Commodities:
Competitive businesses sales from contracts with customers (a)	586,906	923,288
Other revenues (c)	159,800	100,480
Total competitive businesses revenues	746,706	1,023,768

Total operating revenues	$7,743,534	$8,416,367

The Registrant Subsidiaries’ total revenues for the three months ended September 30, 2020 and 2019 were as follows:


2020	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$274,496	$413,442	$161,031	$83,242	$221,009
Commercial	137,764	248,276	109,432	50,565	101,082
Industrial	138,037	316,876	34,062	7,219	93,454
Governmental	5,133	17,449	10,917	17,187	6,024
Total billed retail	555,430	996,043	315,442	158,213	421,569
Sales for resale (a)	64,494	81,843	29,535	9,057	67,643
Other electric revenues (b)	17,677	35,097	9,612	2,403	5,685
Revenues from contracts with customers	637,601	1,112,983	354,589	169,673	494,897
Other revenues (c)	6,788	(2,766)	1,907	(161)	25
Total electric revenues	644,389	1,110,217	356,496	169,512	494,922
Natural gas	—	9,805	—	12,552	—
Total operating revenues	$644,389	$1,120,022	$356,496	$182,064	$494,922


2019	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$253,627	$426,012	$177,785	$81,468	$215,563
Commercial	162,564	277,071	131,596	56,430	94,673
Industrial	156,024	376,595	44,054	8,613	100,836
Governmental	5,907	18,731	12,551	19,030	5,478
Total billed retail	578,122	1,098,409	365,986	165,541	416,550
Sales for resale (a)	58,953	81,664	9,569	6,876	16,704
Other electric revenues (b)	47,085	37,521	20,499	2,537	9,177
Revenues from contracts with customers	684,160	1,217,594	396,054	174,954	442,431
Other revenues (c)	3,366	4,280	2,678	1,784	446
Total electric revenues	687,526	1,221,874	398,732	176,738	442,877
Natural gas	—	9,803	—	17,466	—
Total operating revenues	$687,526	$1,231,677	$398,732	$194,204	$442,877

The Registrant Subsidiaries’ total revenues for the nine months ended September 30, 2020 and 2019 were as follows:


2020	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$665,355	$974,407	$400,495	$187,561	$514,300
Commercial	355,112	659,641	295,823	132,470	269,133
Industrial	345,378	974,419	106,327	17,632	279,611
Governmental	13,508	50,984	31,043	43,512	17,204
Total billed retail	1,379,353	2,659,451	833,688	381,175	1,080,248
Sales for resale (a)	142,590	243,071	62,383	27,245	89,459
Other electric revenues (b)	82,811	120,209	45,448	7,166	36,426
Revenues from contracts with customers	1,604,754	3,022,731	941,519	415,586	1,206,133
Other revenues (c)	13,314	1,628	6,853	12,256	319
Total electric revenues	1,618,068	3,024,359	948,372	427,842	1,206,452
Natural gas	—	37,962	—	50,867	—
Total operating revenues	$1,618,068	$3,062,321	$948,372	$478,709	$1,206,452


2019	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$621,208	$980,443	$423,395	$192,165	$510,156
Commercial	412,697	715,983	331,785	156,152	254,799
Industrial	396,515	1,108,193	120,490	24,353	279,306
Governmental	15,776	53,547	33,108	53,916	15,933
Total billed retail	1,446,196	2,858,166	908,778	426,586	1,060,194
Sales for resale (a)	213,038	248,827	19,377	25,680	48,251
Other electric revenues (b)	107,599	130,269	47,887	8,093	37,329
Revenues from contracts with customers	1,766,833	3,237,262	976,042	460,359	1,145,774
Other revenues (c)	9,434	15,564	7,671	4,414	1,157
Total electric revenues	1,776,267	3,252,826	983,713	464,773	1,146,931
Natural gas	—	44,498	—	68,418	—
Total operating revenues	$1,776,267	$3,297,324	$983,713	$533,191	$1,146,931

(a)Sales for resale and competitive businesses sales include day-ahead sales of energy in a market administered by an ISO. These sales represent financially binding commitments for the sale of physical energy the next day. These sales are adjusted to actual power generated and delivered in the real time market. Given the short duration of these transactions, Entergy does not consider them to be derivatives subject to fair value adjustments, and includes them as part of customer revenues.

(b)Other electric revenues consist primarily of transmission and ancillary services provided to participants of an ISO-administered market and unbilled revenue.

(c)Other revenues include the settlement of financial hedges, occasional sales of inventory, alternative revenue programs, provisions for revenue subject to refund, and late fees.

Allowance for doubtful accounts

The allowance for doubtful accounts reflects Entergy’s best estimate of expected losses on its accounts receivable balances. Due to the essential nature of utility services, Entergy has historically experienced a low rate of default on its accounts receivables. Due to the effect of the COVID-19 pandemic on customer receivables, however, Entergy recorded an increase in its allowance for doubtful accounts, as shown below:


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2019	$7.4	$1.2	$1.9	$0.6	$3.2	$0.5
Provisions (a)	66.9	10.6	26.3	11.0	8.8	10.2
Write-offs	(8.6)	(1.8)	(3.5)	(1.2)	(1.0)	(1.1)
Recoveries	7.7	2.2	2.5	1.0	1.0	1.0
Balance as of September 30, 2020	$73.4	$12.2	$27.2	$11.4	$12.0	$10.6

(a)Provisions include estimated incremental bad debt expenses resulting from the COVID-19 pandemic of $51 million for Entergy, $6.1 million for Entergy Arkansas, $20.9 million for Entergy Louisiana, $8.4 million for Entergy Mississippi, $7.7 million for Entergy New Orleans, and $7.9 million for Entergy Texas that have been deferred as regulatory assets. See Note 2 to the financial statements herein for discussion of the COVID-19 orders issued by retail regulators.

The allowance for currently expected credit losses is calculated as the historical rate of customer write-offs multiplied by the current accounts receivable balance, taking into account the length of time the receivable balances have been outstanding. Although the rate of customer write-offs has historically experienced minimal variation, management monitors the current condition of individual customer accounts to manage collections and ensure bad debt expense is recorded in a timely manner.

Revenue Recognition

NOTE 13. REVENUE (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Operating Revenues

See Note 19 to the financial statements in the Form 10-K for a discussion of revenue recognition. Entergy’s total revenues for the three months ended September 30, 2020 and 2019 were as follows:


	2020	2019

	(In Thousands)
Utility:
Residential	$1,153,220	$1,154,455
Commercial	647,119	722,334
Industrial	589,648	686,122
Governmental	56,710	61,697
Total billed retail	2,446,697	2,624,608

Sales for resale (a)	145,187	63,082
Other electric revenues (b)	69,122	115,352
Revenues from contracts with customers	2,661,006	2,803,042
Other revenues (c)	5,799	9,892
Total electric revenues	2,666,805	2,812,934

Natural gas	22,357	27,269

Entergy Wholesale Commodities:
Competitive businesses sales from contracts with customers (a)	195,184	282,420
Other revenues (c)	19,222	17,952
Total competitive businesses revenues	214,406	300,372

Total operating revenues	$2,903,568	$3,140,575

Entergy’s total revenues for the nine months ended September 30, 2020 and 2019 are as follows:


	2020	2019

	(In Thousands)
Utility:
Residential	$2,742,118	$2,727,367
Commercial	1,712,179	1,871,416
Industrial	1,723,367	1,928,857
Governmental	156,251	172,280
Total billed retail	6,333,915	6,699,920

Sales for resale (a)	251,674	222,834
Other electric revenues (b)	288,009	326,771
Revenues from contracts with customers	6,873,598	7,249,525
Other revenues (c)	34,401	30,158
Total electric revenues	6,907,999	7,279,683

Natural gas	88,829	112,916

Entergy Wholesale Commodities:
Competitive businesses sales from contracts with customers (a)	586,906	923,288
Other revenues (c)	159,800	100,480
Total competitive businesses revenues	746,706	1,023,768

Total operating revenues	$7,743,534	$8,416,367

The Registrant Subsidiaries’ total revenues for the three months ended September 30, 2020 and 2019 were as follows:


2020	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$274,496	$413,442	$161,031	$83,242	$221,009
Commercial	137,764	248,276	109,432	50,565	101,082
Industrial	138,037	316,876	34,062	7,219	93,454
Governmental	5,133	17,449	10,917	17,187	6,024
Total billed retail	555,430	996,043	315,442	158,213	421,569
Sales for resale (a)	64,494	81,843	29,535	9,057	67,643
Other electric revenues (b)	17,677	35,097	9,612	2,403	5,685
Revenues from contracts with customers	637,601	1,112,983	354,589	169,673	494,897
Other revenues (c)	6,788	(2,766)	1,907	(161)	25
Total electric revenues	644,389	1,110,217	356,496	169,512	494,922
Natural gas	—	9,805	—	12,552	—
Total operating revenues	$644,389	$1,120,022	$356,496	$182,064	$494,922


2019	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$253,627	$426,012	$177,785	$81,468	$215,563
Commercial	162,564	277,071	131,596	56,430	94,673
Industrial	156,024	376,595	44,054	8,613	100,836
Governmental	5,907	18,731	12,551	19,030	5,478
Total billed retail	578,122	1,098,409	365,986	165,541	416,550
Sales for resale (a)	58,953	81,664	9,569	6,876	16,704
Other electric revenues (b)	47,085	37,521	20,499	2,537	9,177
Revenues from contracts with customers	684,160	1,217,594	396,054	174,954	442,431
Other revenues (c)	3,366	4,280	2,678	1,784	446
Total electric revenues	687,526	1,221,874	398,732	176,738	442,877
Natural gas	—	9,803	—	17,466	—
Total operating revenues	$687,526	$1,231,677	$398,732	$194,204	$442,877

The Registrant Subsidiaries’ total revenues for the nine months ended September 30, 2020 and 2019 were as follows:


2020	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$665,355	$974,407	$400,495	$187,561	$514,300
Commercial	355,112	659,641	295,823	132,470	269,133
Industrial	345,378	974,419	106,327	17,632	279,611
Governmental	13,508	50,984	31,043	43,512	17,204
Total billed retail	1,379,353	2,659,451	833,688	381,175	1,080,248
Sales for resale (a)	142,590	243,071	62,383	27,245	89,459
Other electric revenues (b)	82,811	120,209	45,448	7,166	36,426
Revenues from contracts with customers	1,604,754	3,022,731	941,519	415,586	1,206,133
Other revenues (c)	13,314	1,628	6,853	12,256	319
Total electric revenues	1,618,068	3,024,359	948,372	427,842	1,206,452
Natural gas	—	37,962	—	50,867	—
Total operating revenues	$1,618,068	$3,062,321	$948,372	$478,709	$1,206,452


2019	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$621,208	$980,443	$423,395	$192,165	$510,156
Commercial	412,697	715,983	331,785	156,152	254,799
Industrial	396,515	1,108,193	120,490	24,353	279,306
Governmental	15,776	53,547	33,108	53,916	15,933
Total billed retail	1,446,196	2,858,166	908,778	426,586	1,060,194
Sales for resale (a)	213,038	248,827	19,377	25,680	48,251
Other electric revenues (b)	107,599	130,269	47,887	8,093	37,329
Revenues from contracts with customers	1,766,833	3,237,262	976,042	460,359	1,145,774
Other revenues (c)	9,434	15,564	7,671	4,414	1,157
Total electric revenues	1,776,267	3,252,826	983,713	464,773	1,146,931
Natural gas	—	44,498	—	68,418	—
Total operating revenues	$1,776,267	$3,297,324	$983,713	$533,191	$1,146,931

(a)Sales for resale and competitive businesses sales include day-ahead sales of energy in a market administered by an ISO. These sales represent financially binding commitments for the sale of physical energy the next day. These sales are adjusted to actual power generated and delivered in the real time market. Given the short duration of these transactions, Entergy does not consider them to be derivatives subject to fair value adjustments, and includes them as part of customer revenues.

(b)Other electric revenues consist primarily of transmission and ancillary services provided to participants of an ISO-administered market and unbilled revenue.

(c)Other revenues include the settlement of financial hedges, occasional sales of inventory, alternative revenue programs, provisions for revenue subject to refund, and late fees.

Allowance for doubtful accounts

The allowance for doubtful accounts reflects Entergy’s best estimate of expected losses on its accounts receivable balances. Due to the essential nature of utility services, Entergy has historically experienced a low rate of default on its accounts receivables. Due to the effect of the COVID-19 pandemic on customer receivables, however, Entergy recorded an increase in its allowance for doubtful accounts, as shown below:


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2019	$7.4	$1.2	$1.9	$0.6	$3.2	$0.5
Provisions (a)	66.9	10.6	26.3	11.0	8.8	10.2
Write-offs	(8.6)	(1.8)	(3.5)	(1.2)	(1.0)	(1.1)
Recoveries	7.7	2.2	2.5	1.0	1.0	1.0
Balance as of September 30, 2020	$73.4	$12.2	$27.2	$11.4	$12.0	$10.6

(a)Provisions include estimated incremental bad debt expenses resulting from the COVID-19 pandemic of $51 million for Entergy, $6.1 million for Entergy Arkansas, $20.9 million for Entergy Louisiana, $8.4 million for Entergy Mississippi, $7.7 million for Entergy New Orleans, and $7.9 million for Entergy Texas that have been deferred as regulatory assets. See Note 2 to the financial statements herein for discussion of the COVID-19 orders issued by retail regulators.

The allowance for currently expected credit losses is calculated as the historical rate of customer write-offs multiplied by the current accounts receivable balance, taking into account the length of time the receivable balances have been outstanding. Although the rate of customer write-offs has historically experienced minimal variation, management monitors the current condition of individual customer accounts to manage collections and ensure bad debt expense is recorded in a timely manner.

Revenue Recognition

NOTE 13. REVENUE (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Operating Revenues

See Note 19 to the financial statements in the Form 10-K for a discussion of revenue recognition. Entergy’s total revenues for the three months ended September 30, 2020 and 2019 were as follows:


	2020	2019

	(In Thousands)
Utility:
Residential	$1,153,220	$1,154,455
Commercial	647,119	722,334
Industrial	589,648	686,122
Governmental	56,710	61,697
Total billed retail	2,446,697	2,624,608

Sales for resale (a)	145,187	63,082
Other electric revenues (b)	69,122	115,352
Revenues from contracts with customers	2,661,006	2,803,042
Other revenues (c)	5,799	9,892
Total electric revenues	2,666,805	2,812,934

Natural gas	22,357	27,269

Entergy Wholesale Commodities:
Competitive businesses sales from contracts with customers (a)	195,184	282,420
Other revenues (c)	19,222	17,952
Total competitive businesses revenues	214,406	300,372

Total operating revenues	$2,903,568	$3,140,575

Entergy’s total revenues for the nine months ended September 30, 2020 and 2019 are as follows:


	2020	2019

	(In Thousands)
Utility:
Residential	$2,742,118	$2,727,367
Commercial	1,712,179	1,871,416
Industrial	1,723,367	1,928,857
Governmental	156,251	172,280
Total billed retail	6,333,915	6,699,920

Sales for resale (a)	251,674	222,834
Other electric revenues (b)	288,009	326,771
Revenues from contracts with customers	6,873,598	7,249,525
Other revenues (c)	34,401	30,158
Total electric revenues	6,907,999	7,279,683

Natural gas	88,829	112,916

Entergy Wholesale Commodities:
Competitive businesses sales from contracts with customers (a)	586,906	923,288
Other revenues (c)	159,800	100,480
Total competitive businesses revenues	746,706	1,023,768

Total operating revenues	$7,743,534	$8,416,367

The Registrant Subsidiaries’ total revenues for the three months ended September 30, 2020 and 2019 were as follows:


2020	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$274,496	$413,442	$161,031	$83,242	$221,009
Commercial	137,764	248,276	109,432	50,565	101,082
Industrial	138,037	316,876	34,062	7,219	93,454
Governmental	5,133	17,449	10,917	17,187	6,024
Total billed retail	555,430	996,043	315,442	158,213	421,569
Sales for resale (a)	64,494	81,843	29,535	9,057	67,643
Other electric revenues (b)	17,677	35,097	9,612	2,403	5,685
Revenues from contracts with customers	637,601	1,112,983	354,589	169,673	494,897
Other revenues (c)	6,788	(2,766)	1,907	(161)	25
Total electric revenues	644,389	1,110,217	356,496	169,512	494,922
Natural gas	—	9,805	—	12,552	—
Total operating revenues	$644,389	$1,120,022	$356,496	$182,064	$494,922


2019	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$253,627	$426,012	$177,785	$81,468	$215,563
Commercial	162,564	277,071	131,596	56,430	94,673
Industrial	156,024	376,595	44,054	8,613	100,836
Governmental	5,907	18,731	12,551	19,030	5,478
Total billed retail	578,122	1,098,409	365,986	165,541	416,550
Sales for resale (a)	58,953	81,664	9,569	6,876	16,704
Other electric revenues (b)	47,085	37,521	20,499	2,537	9,177
Revenues from contracts with customers	684,160	1,217,594	396,054	174,954	442,431
Other revenues (c)	3,366	4,280	2,678	1,784	446
Total electric revenues	687,526	1,221,874	398,732	176,738	442,877
Natural gas	—	9,803	—	17,466	—
Total operating revenues	$687,526	$1,231,677	$398,732	$194,204	$442,877

The Registrant Subsidiaries’ total revenues for the nine months ended September 30, 2020 and 2019 were as follows:


2020	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$665,355	$974,407	$400,495	$187,561	$514,300
Commercial	355,112	659,641	295,823	132,470	269,133
Industrial	345,378	974,419	106,327	17,632	279,611
Governmental	13,508	50,984	31,043	43,512	17,204
Total billed retail	1,379,353	2,659,451	833,688	381,175	1,080,248
Sales for resale (a)	142,590	243,071	62,383	27,245	89,459
Other electric revenues (b)	82,811	120,209	45,448	7,166	36,426
Revenues from contracts with customers	1,604,754	3,022,731	941,519	415,586	1,206,133
Other revenues (c)	13,314	1,628	6,853	12,256	319
Total electric revenues	1,618,068	3,024,359	948,372	427,842	1,206,452
Natural gas	—	37,962	—	50,867	—
Total operating revenues	$1,618,068	$3,062,321	$948,372	$478,709	$1,206,452


2019	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$621,208	$980,443	$423,395	$192,165	$510,156
Commercial	412,697	715,983	331,785	156,152	254,799
Industrial	396,515	1,108,193	120,490	24,353	279,306
Governmental	15,776	53,547	33,108	53,916	15,933
Total billed retail	1,446,196	2,858,166	908,778	426,586	1,060,194
Sales for resale (a)	213,038	248,827	19,377	25,680	48,251
Other electric revenues (b)	107,599	130,269	47,887	8,093	37,329
Revenues from contracts with customers	1,766,833	3,237,262	976,042	460,359	1,145,774
Other revenues (c)	9,434	15,564	7,671	4,414	1,157
Total electric revenues	1,776,267	3,252,826	983,713	464,773	1,146,931
Natural gas	—	44,498	—	68,418	—
Total operating revenues	$1,776,267	$3,297,324	$983,713	$533,191	$1,146,931

(a)Sales for resale and competitive businesses sales include day-ahead sales of energy in a market administered by an ISO. These sales represent financially binding commitments for the sale of physical energy the next day. These sales are adjusted to actual power generated and delivered in the real time market. Given the short duration of these transactions, Entergy does not consider them to be derivatives subject to fair value adjustments, and includes them as part of customer revenues.

(b)Other electric revenues consist primarily of transmission and ancillary services provided to participants of an ISO-administered market and unbilled revenue.

(c)Other revenues include the settlement of financial hedges, occasional sales of inventory, alternative revenue programs, provisions for revenue subject to refund, and late fees.

Allowance for doubtful accounts

The allowance for doubtful accounts reflects Entergy’s best estimate of expected losses on its accounts receivable balances. Due to the essential nature of utility services, Entergy has historically experienced a low rate of default on its accounts receivables. Due to the effect of the COVID-19 pandemic on customer receivables, however, Entergy recorded an increase in its allowance for doubtful accounts, as shown below:


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2019	$7.4	$1.2	$1.9	$0.6	$3.2	$0.5
Provisions (a)	66.9	10.6	26.3	11.0	8.8	10.2
Write-offs	(8.6)	(1.8)	(3.5)	(1.2)	(1.0)	(1.1)
Recoveries	7.7	2.2	2.5	1.0	1.0	1.0
Balance as of September 30, 2020	$73.4	$12.2	$27.2	$11.4	$12.0	$10.6

(a)Provisions include estimated incremental bad debt expenses resulting from the COVID-19 pandemic of $51 million for Entergy, $6.1 million for Entergy Arkansas, $20.9 million for Entergy Louisiana, $8.4 million for Entergy Mississippi, $7.7 million for Entergy New Orleans, and $7.9 million for Entergy Texas that have been deferred as regulatory assets. See Note 2 to the financial statements herein for discussion of the COVID-19 orders issued by retail regulators.

The allowance for currently expected credit losses is calculated as the historical rate of customer write-offs multiplied by the current accounts receivable balance, taking into account the length of time the receivable balances have been outstanding. Although the rate of customer write-offs has historically experienced minimal variation, management monitors the current condition of individual customer accounts to manage collections and ensure bad debt expense is recorded in a timely manner.

Revenue Recognition

NOTE 13. REVENUE (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Operating Revenues

See Note 19 to the financial statements in the Form 10-K for a discussion of revenue recognition. Entergy’s total revenues for the three months ended September 30, 2020 and 2019 were as follows:


	2020	2019

	(In Thousands)
Utility:
Residential	$1,153,220	$1,154,455
Commercial	647,119	722,334
Industrial	589,648	686,122
Governmental	56,710	61,697
Total billed retail	2,446,697	2,624,608

Sales for resale (a)	145,187	63,082
Other electric revenues (b)	69,122	115,352
Revenues from contracts with customers	2,661,006	2,803,042
Other revenues (c)	5,799	9,892
Total electric revenues	2,666,805	2,812,934

Natural gas	22,357	27,269

Entergy Wholesale Commodities:
Competitive businesses sales from contracts with customers (a)	195,184	282,420
Other revenues (c)	19,222	17,952
Total competitive businesses revenues	214,406	300,372

Total operating revenues	$2,903,568	$3,140,575

Entergy’s total revenues for the nine months ended September 30, 2020 and 2019 are as follows:


	2020	2019

	(In Thousands)
Utility:
Residential	$2,742,118	$2,727,367
Commercial	1,712,179	1,871,416
Industrial	1,723,367	1,928,857
Governmental	156,251	172,280
Total billed retail	6,333,915	6,699,920

Sales for resale (a)	251,674	222,834
Other electric revenues (b)	288,009	326,771
Revenues from contracts with customers	6,873,598	7,249,525
Other revenues (c)	34,401	30,158
Total electric revenues	6,907,999	7,279,683

Natural gas	88,829	112,916

Entergy Wholesale Commodities:
Competitive businesses sales from contracts with customers (a)	586,906	923,288
Other revenues (c)	159,800	100,480
Total competitive businesses revenues	746,706	1,023,768

Total operating revenues	$7,743,534	$8,416,367

The Registrant Subsidiaries’ total revenues for the three months ended September 30, 2020 and 2019 were as follows:


2020	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$274,496	$413,442	$161,031	$83,242	$221,009
Commercial	137,764	248,276	109,432	50,565	101,082
Industrial	138,037	316,876	34,062	7,219	93,454
Governmental	5,133	17,449	10,917	17,187	6,024
Total billed retail	555,430	996,043	315,442	158,213	421,569
Sales for resale (a)	64,494	81,843	29,535	9,057	67,643
Other electric revenues (b)	17,677	35,097	9,612	2,403	5,685
Revenues from contracts with customers	637,601	1,112,983	354,589	169,673	494,897
Other revenues (c)	6,788	(2,766)	1,907	(161)	25
Total electric revenues	644,389	1,110,217	356,496	169,512	494,922
Natural gas	—	9,805	—	12,552	—
Total operating revenues	$644,389	$1,120,022	$356,496	$182,064	$494,922


2019	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$253,627	$426,012	$177,785	$81,468	$215,563
Commercial	162,564	277,071	131,596	56,430	94,673
Industrial	156,024	376,595	44,054	8,613	100,836
Governmental	5,907	18,731	12,551	19,030	5,478
Total billed retail	578,122	1,098,409	365,986	165,541	416,550
Sales for resale (a)	58,953	81,664	9,569	6,876	16,704
Other electric revenues (b)	47,085	37,521	20,499	2,537	9,177
Revenues from contracts with customers	684,160	1,217,594	396,054	174,954	442,431
Other revenues (c)	3,366	4,280	2,678	1,784	446
Total electric revenues	687,526	1,221,874	398,732	176,738	442,877
Natural gas	—	9,803	—	17,466	—
Total operating revenues	$687,526	$1,231,677	$398,732	$194,204	$442,877

The Registrant Subsidiaries’ total revenues for the nine months ended September 30, 2020 and 2019 were as follows:


2020	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$665,355	$974,407	$400,495	$187,561	$514,300
Commercial	355,112	659,641	295,823	132,470	269,133
Industrial	345,378	974,419	106,327	17,632	279,611
Governmental	13,508	50,984	31,043	43,512	17,204
Total billed retail	1,379,353	2,659,451	833,688	381,175	1,080,248
Sales for resale (a)	142,590	243,071	62,383	27,245	89,459
Other electric revenues (b)	82,811	120,209	45,448	7,166	36,426
Revenues from contracts with customers	1,604,754	3,022,731	941,519	415,586	1,206,133
Other revenues (c)	13,314	1,628	6,853	12,256	319
Total electric revenues	1,618,068	3,024,359	948,372	427,842	1,206,452
Natural gas	—	37,962	—	50,867	—
Total operating revenues	$1,618,068	$3,062,321	$948,372	$478,709	$1,206,452


2019	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$621,208	$980,443	$423,395	$192,165	$510,156
Commercial	412,697	715,983	331,785	156,152	254,799
Industrial	396,515	1,108,193	120,490	24,353	279,306
Governmental	15,776	53,547	33,108	53,916	15,933
Total billed retail	1,446,196	2,858,166	908,778	426,586	1,060,194
Sales for resale (a)	213,038	248,827	19,377	25,680	48,251
Other electric revenues (b)	107,599	130,269	47,887	8,093	37,329
Revenues from contracts with customers	1,766,833	3,237,262	976,042	460,359	1,145,774
Other revenues (c)	9,434	15,564	7,671	4,414	1,157
Total electric revenues	1,776,267	3,252,826	983,713	464,773	1,146,931
Natural gas	—	44,498	—	68,418	—
Total operating revenues	$1,776,267	$3,297,324	$983,713	$533,191	$1,146,931

(a)Sales for resale and competitive businesses sales include day-ahead sales of energy in a market administered by an ISO. These sales represent financially binding commitments for the sale of physical energy the next day. These sales are adjusted to actual power generated and delivered in the real time market. Given the short duration of these transactions, Entergy does not consider them to be derivatives subject to fair value adjustments, and includes them as part of customer revenues.

(b)Other electric revenues consist primarily of transmission and ancillary services provided to participants of an ISO-administered market and unbilled revenue.

(c)Other revenues include the settlement of financial hedges, occasional sales of inventory, alternative revenue programs, provisions for revenue subject to refund, and late fees.

Allowance for doubtful accounts

The allowance for doubtful accounts reflects Entergy’s best estimate of expected losses on its accounts receivable balances. Due to the essential nature of utility services, Entergy has historically experienced a low rate of default on its accounts receivables. Due to the effect of the COVID-19 pandemic on customer receivables, however, Entergy recorded an increase in its allowance for doubtful accounts, as shown below:


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2019	$7.4	$1.2	$1.9	$0.6	$3.2	$0.5
Provisions (a)	66.9	10.6	26.3	11.0	8.8	10.2
Write-offs	(8.6)	(1.8)	(3.5)	(1.2)	(1.0)	(1.1)
Recoveries	7.7	2.2	2.5	1.0	1.0	1.0
Balance as of September 30, 2020	$73.4	$12.2	$27.2	$11.4	$12.0	$10.6

(a)Provisions include estimated incremental bad debt expenses resulting from the COVID-19 pandemic of $51 million for Entergy, $6.1 million for Entergy Arkansas, $20.9 million for Entergy Louisiana, $8.4 million for Entergy Mississippi, $7.7 million for Entergy New Orleans, and $7.9 million for Entergy Texas that have been deferred as regulatory assets. See Note 2 to the financial statements herein for discussion of the COVID-19 orders issued by retail regulators.

The allowance for currently expected credit losses is calculated as the historical rate of customer write-offs multiplied by the current accounts receivable balance, taking into account the length of time the receivable balances have been outstanding. Although the rate of customer write-offs has historically experienced minimal variation, management monitors the current condition of individual customer accounts to manage collections and ensure bad debt expense is recorded in a timely manner.