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Leases
12 Months Ended
Dec. 31, 2023
Lessor, Sales-type Leases [Text Block] LEASES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)
As of December 31, 2023 and 2022, Entergy and the Registrant Subsidiaries held operating and finance leases for fleet vehicles used in operations, real estate, and aircraft. Excluded are power purchase agreements not meeting the definition of a lease, nuclear fuel leases, and the Grand Gulf sale-leaseback which were determined not to be leases under the accounting standards.

Leases have remaining terms of one year to 57 years. Real estate leases generally include at least one five-year renewal option; however, renewal is not typically considered reasonably certain unless Entergy or a Registrant Subsidiary makes significant leasehold improvements or other modifications that would hinder its ability to easily move. In certain of the lease agreements for fleet vehicles used in operations, Entergy and the Registrant Subsidiaries provide residual value guarantees to the lessor. Due to the nature of the agreements and Entergy’s continuing relationship with the lessor, however, Entergy and the Registrant Subsidiaries expect to renegotiate or refinance the leases prior to conclusion of the lease. As such, Entergy and the Registrant Subsidiaries do not believe it is probable that they will be required to pay anything pertaining to the residual value guarantee, and the lease liabilities and right-of-use assets are measured accordingly.

Entergy incurred the following total lease costs for the years ended December 31, 2023 and 2022:
20232022
(In Thousands)
Operating lease cost$68,136 $65,463 
Finance lease cost:
Amortization of right-of-use assets$15,193 $13,493 
Interest on lease liabilities$3,639 $2,702 

Of the lease costs disclosed above, Entergy had $5.0 million and $5.4 million in short-term leases costs for the years ended December 31, 2023 and 2022, respectively.
The Registrant Subsidiaries incurred the following lease costs for the year ended December 31, 2023:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy
New Orleans
Entergy Texas
(In Thousands)
Operating lease cost$17,065 $16,906 $7,837 $1,912 $7,290 
Finance lease cost:
Amortization of right-of-use assets$3,633 $4,835 $2,227 $1,025 $1,786 
Interest on lease liabilities$545 $729 $973 $150 $284 

Of the lease costs disclosed above, Entergy Arkansas had $1.7 million, Entergy Louisiana had $1.6 million, Entergy Mississippi had $1.1 million, Entergy New Orleans had $0.1 million, and Entergy Texas had $0.4 million in short-term lease costs for the year ended December 31, 2023.

The Registrant Subsidiaries incurred the following lease costs for the year ended December 31, 2022:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy
New Orleans
Entergy Texas
(In Thousands)
Operating lease cost$15,435 $15,016 $7,510 $1,755 $5,624 
Finance lease cost:
Amortization of right-of-use assets$3,048 $4,259 $1,962 $906 $1,629 
Interest on lease liabilities$402 $592 $261 $134 $230 

Of the lease costs disclosed above, Entergy Arkansas had $1.7 million, Entergy Louisiana had $1.8 million, Entergy Mississippi had $0.9 million, Entergy New Orleans had $0.2 million, and Entergy Texas had $0.8 million in short-term lease costs for the year ended December 31, 2022.

The lease costs for the years ended December 31, 2023 and 2022 disclosed above materially approximate the cash flows used by the Registrant Subsidiaries for leases with all costs included within operating activities on the respective Statements of Cash Flows, except for the finance lease costs which are included in financing activities.

Entergy has elected to account for short-term leases in accordance with policy options provided by accounting guidance; therefore, there are no related lease liabilities or right-of-use assets for the costs recognized above by Entergy or by its Registrant Subsidiaries in the table below.

Included within Property, Plant, and Equipment on Entergy’s consolidated balance sheets at December 31, 2023 and 2022 are $207 million and $191 million related to operating leases, respectively, and $84 million and $64 million related to finance leases, respectively.
Included within Utility Plant on the Registrant Subsidiaries’ respective balance sheets at December 31, 2023 and 2022 are the following amounts:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
2023
Operating leases$61,718 $54,047 $25,470 $6,119 $21,321 
Finance leases$17,622 $21,438 $22,661 $4,779 $8,714 
2022
Operating leases$56,000 $46,137 $23,624 $5,906 $17,076 
Finance leases$13,493 $18,540 $8,578 $4,342 $8,094 

The following lease-related liabilities are recorded within the respective Other lines on Entergy’s consolidated balance sheets as of December 31, 2023 and 2022:
20232022
(In Thousands)
Current liabilities:
Operating leases$60,789 $56,566 
Finance leases$16,671 $13,824 
Non-current liabilities:
Operating leases$146,627 $134,886 
Finance leases$72,215 $54,875 

The following lease-related liabilities are recorded within the respective Other lines on the Registrant Subsidiaries’ respective balance sheets at December 31, 2023:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
Current liabilities:
Operating leases$15,514 $14,771 $6,754 $1,681 $6,023 
Finance leases$3,743 $4,870 $3,059 $991 $1,865 
Non-current liabilities:
Operating leases$46,211 $39,282 $18,722 $4,377 $15,304 
Finance leases$13,879 $16,568 $19,602 $3,788 $6,849 
The following lease-related liabilities are recorded within the respective Other lines on the Registrant Subsidiaries’ respective balance sheets at December 31, 2022:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
Current liabilities:
Operating leases$14,140 $13,554 $6,540 $1,650 $5,640 
Finance leases$2,985 $4,276 $1,974 $918 $1,654 
Non-current liabilities:
Operating leases$41,874 $32,588 $17,098 $4,217 $11,441 
Finance leases$10,508 $14,264 $6,604 $3,424 $6,440 

The following information contains the weighted-average remaining lease term in years and the weighted-average discount rate for the operating and finance leases of Entergy at December 31, 2023 and 2022:
20232022
Weighted-average remaining lease terms:
Operating leases4.464.32
Finance leases8.615.63
Weighted-average discount rate:
Operating leases4.10 %3.61 %
Finance leases4.64 %3.95 %

The following information contains the weighted-average remaining lease term in years and the weighted-average discount rate for the operating and finance leases of the Registrant Subsidiaries at December 31, 2023:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
Weighted-average remaining lease terms:
Operating leases4.624.605.346.384.44
Finance leases5.575.4017.825.735.49
Weighted-average discount rate:
Operating leases4.04 %4.01 %4.08 %4.02 %4.43 %
Finance leases3.77 %3.85 %5.08 %3.69 %3.76 %

The following information contains the weighted-average remaining lease term in years and the weighted-average discount rate for the operating and finance leases of the Registrant Subsidiaries at December 31, 2022:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
Weighted-average remaining lease terms:
Operating leases4.554.265.316.083.84
Finance leases5.325.275.155.725.67
Weighted-average discount rate:
Operating leases3.43 %3.24 %3.52 %3.50 %3.63 %
Finance leases2.93 %3.15 %2.87 %3.04 %3.07 %
Maturity of the lease liabilities for Entergy as of December 31, 2023 are as follows:
Operating LeasesFinance Leases
(In Thousands)
2024$67,411 $19,937 
202553,183 18,243 
202644,744 16,392 
202732,552 13,920 
202814,038 11,342 
Years thereafter14,105 33,409 
Minimum lease payments226,033 113,243 
Less: amount representing interest18,617 24,357 
Present value of net minimum lease payments$207,416 $88,886 

Maturity of the lease liabilities for the Registrant Subsidiaries as of December 31, 2023 are as follows:

Operating Leases
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
2024$17,399 $16,539 $7,652 $1,867 $6,828 
202515,716 13,908 6,846 1,442 5,892 
202613,855 11,374 5,409 1,080 4,736 
202710,587 8,493 4,105 704 2,834 
20284,597 4,595 2,212 476 1,563 
Years thereafter4,598 4,035 2,421 1,376 1,672 
Minimum lease payments66,752 58,944 28,645 6,945 23,525 
Less: amount representing interest5,027 4,891 3,170 887 2,198 
Present value of net minimum lease payments$61,725 $54,053 $25,475 $6,058 $21,327 

Finance Leases
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
2024$4,600 $5,692 $3,388 $1,148 $2,139 
20254,179 5,037 3,093 1,016 1,975 
20263,747 4,279 2,775 932 1,739 
20273,088 3,389 2,322 796 1,413 
20282,245 2,545 1,908 603 1,145 
Years thereafter2,918 3,199 23,562 812 1,222 
Minimum lease payments20,777 24,141 37,048 5,307 9,633 
Less: amount representing interest3,155 2,703 14,387 528 919 
Present value of net minimum lease payments$17,622 $21,438 $22,661 $4,779 $8,714 
In allocating consideration in lease contracts to the lease and non-lease components, Entergy and the Registrant Subsidiaries have made the accounting policy election to combine lease and non-lease components related to fleet vehicles used in operations and to allocate the contract consideration to both lease and non-lease components for real estate leases.
Entergy Arkansas [Member]  
Lessor, Sales-type Leases [Text Block] LEASES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)
As of December 31, 2023 and 2022, Entergy and the Registrant Subsidiaries held operating and finance leases for fleet vehicles used in operations, real estate, and aircraft. Excluded are power purchase agreements not meeting the definition of a lease, nuclear fuel leases, and the Grand Gulf sale-leaseback which were determined not to be leases under the accounting standards.

Leases have remaining terms of one year to 57 years. Real estate leases generally include at least one five-year renewal option; however, renewal is not typically considered reasonably certain unless Entergy or a Registrant Subsidiary makes significant leasehold improvements or other modifications that would hinder its ability to easily move. In certain of the lease agreements for fleet vehicles used in operations, Entergy and the Registrant Subsidiaries provide residual value guarantees to the lessor. Due to the nature of the agreements and Entergy’s continuing relationship with the lessor, however, Entergy and the Registrant Subsidiaries expect to renegotiate or refinance the leases prior to conclusion of the lease. As such, Entergy and the Registrant Subsidiaries do not believe it is probable that they will be required to pay anything pertaining to the residual value guarantee, and the lease liabilities and right-of-use assets are measured accordingly.

Entergy incurred the following total lease costs for the years ended December 31, 2023 and 2022:
20232022
(In Thousands)
Operating lease cost$68,136 $65,463 
Finance lease cost:
Amortization of right-of-use assets$15,193 $13,493 
Interest on lease liabilities$3,639 $2,702 

Of the lease costs disclosed above, Entergy had $5.0 million and $5.4 million in short-term leases costs for the years ended December 31, 2023 and 2022, respectively.
The Registrant Subsidiaries incurred the following lease costs for the year ended December 31, 2023:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy
New Orleans
Entergy Texas
(In Thousands)
Operating lease cost$17,065 $16,906 $7,837 $1,912 $7,290 
Finance lease cost:
Amortization of right-of-use assets$3,633 $4,835 $2,227 $1,025 $1,786 
Interest on lease liabilities$545 $729 $973 $150 $284 

Of the lease costs disclosed above, Entergy Arkansas had $1.7 million, Entergy Louisiana had $1.6 million, Entergy Mississippi had $1.1 million, Entergy New Orleans had $0.1 million, and Entergy Texas had $0.4 million in short-term lease costs for the year ended December 31, 2023.

The Registrant Subsidiaries incurred the following lease costs for the year ended December 31, 2022:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy
New Orleans
Entergy Texas
(In Thousands)
Operating lease cost$15,435 $15,016 $7,510 $1,755 $5,624 
Finance lease cost:
Amortization of right-of-use assets$3,048 $4,259 $1,962 $906 $1,629 
Interest on lease liabilities$402 $592 $261 $134 $230 

Of the lease costs disclosed above, Entergy Arkansas had $1.7 million, Entergy Louisiana had $1.8 million, Entergy Mississippi had $0.9 million, Entergy New Orleans had $0.2 million, and Entergy Texas had $0.8 million in short-term lease costs for the year ended December 31, 2022.

The lease costs for the years ended December 31, 2023 and 2022 disclosed above materially approximate the cash flows used by the Registrant Subsidiaries for leases with all costs included within operating activities on the respective Statements of Cash Flows, except for the finance lease costs which are included in financing activities.

Entergy has elected to account for short-term leases in accordance with policy options provided by accounting guidance; therefore, there are no related lease liabilities or right-of-use assets for the costs recognized above by Entergy or by its Registrant Subsidiaries in the table below.

Included within Property, Plant, and Equipment on Entergy’s consolidated balance sheets at December 31, 2023 and 2022 are $207 million and $191 million related to operating leases, respectively, and $84 million and $64 million related to finance leases, respectively.
Included within Utility Plant on the Registrant Subsidiaries’ respective balance sheets at December 31, 2023 and 2022 are the following amounts:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
2023
Operating leases$61,718 $54,047 $25,470 $6,119 $21,321 
Finance leases$17,622 $21,438 $22,661 $4,779 $8,714 
2022
Operating leases$56,000 $46,137 $23,624 $5,906 $17,076 
Finance leases$13,493 $18,540 $8,578 $4,342 $8,094 

The following lease-related liabilities are recorded within the respective Other lines on Entergy’s consolidated balance sheets as of December 31, 2023 and 2022:
20232022
(In Thousands)
Current liabilities:
Operating leases$60,789 $56,566 
Finance leases$16,671 $13,824 
Non-current liabilities:
Operating leases$146,627 $134,886 
Finance leases$72,215 $54,875 

The following lease-related liabilities are recorded within the respective Other lines on the Registrant Subsidiaries’ respective balance sheets at December 31, 2023:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
Current liabilities:
Operating leases$15,514 $14,771 $6,754 $1,681 $6,023 
Finance leases$3,743 $4,870 $3,059 $991 $1,865 
Non-current liabilities:
Operating leases$46,211 $39,282 $18,722 $4,377 $15,304 
Finance leases$13,879 $16,568 $19,602 $3,788 $6,849 
The following lease-related liabilities are recorded within the respective Other lines on the Registrant Subsidiaries’ respective balance sheets at December 31, 2022:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
Current liabilities:
Operating leases$14,140 $13,554 $6,540 $1,650 $5,640 
Finance leases$2,985 $4,276 $1,974 $918 $1,654 
Non-current liabilities:
Operating leases$41,874 $32,588 $17,098 $4,217 $11,441 
Finance leases$10,508 $14,264 $6,604 $3,424 $6,440 

The following information contains the weighted-average remaining lease term in years and the weighted-average discount rate for the operating and finance leases of Entergy at December 31, 2023 and 2022:
20232022
Weighted-average remaining lease terms:
Operating leases4.464.32
Finance leases8.615.63
Weighted-average discount rate:
Operating leases4.10 %3.61 %
Finance leases4.64 %3.95 %

The following information contains the weighted-average remaining lease term in years and the weighted-average discount rate for the operating and finance leases of the Registrant Subsidiaries at December 31, 2023:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
Weighted-average remaining lease terms:
Operating leases4.624.605.346.384.44
Finance leases5.575.4017.825.735.49
Weighted-average discount rate:
Operating leases4.04 %4.01 %4.08 %4.02 %4.43 %
Finance leases3.77 %3.85 %5.08 %3.69 %3.76 %

The following information contains the weighted-average remaining lease term in years and the weighted-average discount rate for the operating and finance leases of the Registrant Subsidiaries at December 31, 2022:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
Weighted-average remaining lease terms:
Operating leases4.554.265.316.083.84
Finance leases5.325.275.155.725.67
Weighted-average discount rate:
Operating leases3.43 %3.24 %3.52 %3.50 %3.63 %
Finance leases2.93 %3.15 %2.87 %3.04 %3.07 %
Maturity of the lease liabilities for Entergy as of December 31, 2023 are as follows:
Operating LeasesFinance Leases
(In Thousands)
2024$67,411 $19,937 
202553,183 18,243 
202644,744 16,392 
202732,552 13,920 
202814,038 11,342 
Years thereafter14,105 33,409 
Minimum lease payments226,033 113,243 
Less: amount representing interest18,617 24,357 
Present value of net minimum lease payments$207,416 $88,886 

Maturity of the lease liabilities for the Registrant Subsidiaries as of December 31, 2023 are as follows:

Operating Leases
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
2024$17,399 $16,539 $7,652 $1,867 $6,828 
202515,716 13,908 6,846 1,442 5,892 
202613,855 11,374 5,409 1,080 4,736 
202710,587 8,493 4,105 704 2,834 
20284,597 4,595 2,212 476 1,563 
Years thereafter4,598 4,035 2,421 1,376 1,672 
Minimum lease payments66,752 58,944 28,645 6,945 23,525 
Less: amount representing interest5,027 4,891 3,170 887 2,198 
Present value of net minimum lease payments$61,725 $54,053 $25,475 $6,058 $21,327 

Finance Leases
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
2024$4,600 $5,692 $3,388 $1,148 $2,139 
20254,179 5,037 3,093 1,016 1,975 
20263,747 4,279 2,775 932 1,739 
20273,088 3,389 2,322 796 1,413 
20282,245 2,545 1,908 603 1,145 
Years thereafter2,918 3,199 23,562 812 1,222 
Minimum lease payments20,777 24,141 37,048 5,307 9,633 
Less: amount representing interest3,155 2,703 14,387 528 919 
Present value of net minimum lease payments$17,622 $21,438 $22,661 $4,779 $8,714 
In allocating consideration in lease contracts to the lease and non-lease components, Entergy and the Registrant Subsidiaries have made the accounting policy election to combine lease and non-lease components related to fleet vehicles used in operations and to allocate the contract consideration to both lease and non-lease components for real estate leases.
Entergy Louisiana [Member]  
Lessor, Sales-type Leases [Text Block] LEASES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)
As of December 31, 2023 and 2022, Entergy and the Registrant Subsidiaries held operating and finance leases for fleet vehicles used in operations, real estate, and aircraft. Excluded are power purchase agreements not meeting the definition of a lease, nuclear fuel leases, and the Grand Gulf sale-leaseback which were determined not to be leases under the accounting standards.

Leases have remaining terms of one year to 57 years. Real estate leases generally include at least one five-year renewal option; however, renewal is not typically considered reasonably certain unless Entergy or a Registrant Subsidiary makes significant leasehold improvements or other modifications that would hinder its ability to easily move. In certain of the lease agreements for fleet vehicles used in operations, Entergy and the Registrant Subsidiaries provide residual value guarantees to the lessor. Due to the nature of the agreements and Entergy’s continuing relationship with the lessor, however, Entergy and the Registrant Subsidiaries expect to renegotiate or refinance the leases prior to conclusion of the lease. As such, Entergy and the Registrant Subsidiaries do not believe it is probable that they will be required to pay anything pertaining to the residual value guarantee, and the lease liabilities and right-of-use assets are measured accordingly.

Entergy incurred the following total lease costs for the years ended December 31, 2023 and 2022:
20232022
(In Thousands)
Operating lease cost$68,136 $65,463 
Finance lease cost:
Amortization of right-of-use assets$15,193 $13,493 
Interest on lease liabilities$3,639 $2,702 

Of the lease costs disclosed above, Entergy had $5.0 million and $5.4 million in short-term leases costs for the years ended December 31, 2023 and 2022, respectively.
The Registrant Subsidiaries incurred the following lease costs for the year ended December 31, 2023:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy
New Orleans
Entergy Texas
(In Thousands)
Operating lease cost$17,065 $16,906 $7,837 $1,912 $7,290 
Finance lease cost:
Amortization of right-of-use assets$3,633 $4,835 $2,227 $1,025 $1,786 
Interest on lease liabilities$545 $729 $973 $150 $284 

Of the lease costs disclosed above, Entergy Arkansas had $1.7 million, Entergy Louisiana had $1.6 million, Entergy Mississippi had $1.1 million, Entergy New Orleans had $0.1 million, and Entergy Texas had $0.4 million in short-term lease costs for the year ended December 31, 2023.

The Registrant Subsidiaries incurred the following lease costs for the year ended December 31, 2022:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy
New Orleans
Entergy Texas
(In Thousands)
Operating lease cost$15,435 $15,016 $7,510 $1,755 $5,624 
Finance lease cost:
Amortization of right-of-use assets$3,048 $4,259 $1,962 $906 $1,629 
Interest on lease liabilities$402 $592 $261 $134 $230 

Of the lease costs disclosed above, Entergy Arkansas had $1.7 million, Entergy Louisiana had $1.8 million, Entergy Mississippi had $0.9 million, Entergy New Orleans had $0.2 million, and Entergy Texas had $0.8 million in short-term lease costs for the year ended December 31, 2022.

The lease costs for the years ended December 31, 2023 and 2022 disclosed above materially approximate the cash flows used by the Registrant Subsidiaries for leases with all costs included within operating activities on the respective Statements of Cash Flows, except for the finance lease costs which are included in financing activities.

Entergy has elected to account for short-term leases in accordance with policy options provided by accounting guidance; therefore, there are no related lease liabilities or right-of-use assets for the costs recognized above by Entergy or by its Registrant Subsidiaries in the table below.

Included within Property, Plant, and Equipment on Entergy’s consolidated balance sheets at December 31, 2023 and 2022 are $207 million and $191 million related to operating leases, respectively, and $84 million and $64 million related to finance leases, respectively.
Included within Utility Plant on the Registrant Subsidiaries’ respective balance sheets at December 31, 2023 and 2022 are the following amounts:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
2023
Operating leases$61,718 $54,047 $25,470 $6,119 $21,321 
Finance leases$17,622 $21,438 $22,661 $4,779 $8,714 
2022
Operating leases$56,000 $46,137 $23,624 $5,906 $17,076 
Finance leases$13,493 $18,540 $8,578 $4,342 $8,094 

The following lease-related liabilities are recorded within the respective Other lines on Entergy’s consolidated balance sheets as of December 31, 2023 and 2022:
20232022
(In Thousands)
Current liabilities:
Operating leases$60,789 $56,566 
Finance leases$16,671 $13,824 
Non-current liabilities:
Operating leases$146,627 $134,886 
Finance leases$72,215 $54,875 

The following lease-related liabilities are recorded within the respective Other lines on the Registrant Subsidiaries’ respective balance sheets at December 31, 2023:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
Current liabilities:
Operating leases$15,514 $14,771 $6,754 $1,681 $6,023 
Finance leases$3,743 $4,870 $3,059 $991 $1,865 
Non-current liabilities:
Operating leases$46,211 $39,282 $18,722 $4,377 $15,304 
Finance leases$13,879 $16,568 $19,602 $3,788 $6,849 
The following lease-related liabilities are recorded within the respective Other lines on the Registrant Subsidiaries’ respective balance sheets at December 31, 2022:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
Current liabilities:
Operating leases$14,140 $13,554 $6,540 $1,650 $5,640 
Finance leases$2,985 $4,276 $1,974 $918 $1,654 
Non-current liabilities:
Operating leases$41,874 $32,588 $17,098 $4,217 $11,441 
Finance leases$10,508 $14,264 $6,604 $3,424 $6,440 

The following information contains the weighted-average remaining lease term in years and the weighted-average discount rate for the operating and finance leases of Entergy at December 31, 2023 and 2022:
20232022
Weighted-average remaining lease terms:
Operating leases4.464.32
Finance leases8.615.63
Weighted-average discount rate:
Operating leases4.10 %3.61 %
Finance leases4.64 %3.95 %

The following information contains the weighted-average remaining lease term in years and the weighted-average discount rate for the operating and finance leases of the Registrant Subsidiaries at December 31, 2023:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
Weighted-average remaining lease terms:
Operating leases4.624.605.346.384.44
Finance leases5.575.4017.825.735.49
Weighted-average discount rate:
Operating leases4.04 %4.01 %4.08 %4.02 %4.43 %
Finance leases3.77 %3.85 %5.08 %3.69 %3.76 %

The following information contains the weighted-average remaining lease term in years and the weighted-average discount rate for the operating and finance leases of the Registrant Subsidiaries at December 31, 2022:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
Weighted-average remaining lease terms:
Operating leases4.554.265.316.083.84
Finance leases5.325.275.155.725.67
Weighted-average discount rate:
Operating leases3.43 %3.24 %3.52 %3.50 %3.63 %
Finance leases2.93 %3.15 %2.87 %3.04 %3.07 %
Maturity of the lease liabilities for Entergy as of December 31, 2023 are as follows:
Operating LeasesFinance Leases
(In Thousands)
2024$67,411 $19,937 
202553,183 18,243 
202644,744 16,392 
202732,552 13,920 
202814,038 11,342 
Years thereafter14,105 33,409 
Minimum lease payments226,033 113,243 
Less: amount representing interest18,617 24,357 
Present value of net minimum lease payments$207,416 $88,886 

Maturity of the lease liabilities for the Registrant Subsidiaries as of December 31, 2023 are as follows:

Operating Leases
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
2024$17,399 $16,539 $7,652 $1,867 $6,828 
202515,716 13,908 6,846 1,442 5,892 
202613,855 11,374 5,409 1,080 4,736 
202710,587 8,493 4,105 704 2,834 
20284,597 4,595 2,212 476 1,563 
Years thereafter4,598 4,035 2,421 1,376 1,672 
Minimum lease payments66,752 58,944 28,645 6,945 23,525 
Less: amount representing interest5,027 4,891 3,170 887 2,198 
Present value of net minimum lease payments$61,725 $54,053 $25,475 $6,058 $21,327 

Finance Leases
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
2024$4,600 $5,692 $3,388 $1,148 $2,139 
20254,179 5,037 3,093 1,016 1,975 
20263,747 4,279 2,775 932 1,739 
20273,088 3,389 2,322 796 1,413 
20282,245 2,545 1,908 603 1,145 
Years thereafter2,918 3,199 23,562 812 1,222 
Minimum lease payments20,777 24,141 37,048 5,307 9,633 
Less: amount representing interest3,155 2,703 14,387 528 919 
Present value of net minimum lease payments$17,622 $21,438 $22,661 $4,779 $8,714 
In allocating consideration in lease contracts to the lease and non-lease components, Entergy and the Registrant Subsidiaries have made the accounting policy election to combine lease and non-lease components related to fleet vehicles used in operations and to allocate the contract consideration to both lease and non-lease components for real estate leases.
Entergy Mississippi [Member]  
Lessor, Sales-type Leases [Text Block] LEASES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)
As of December 31, 2023 and 2022, Entergy and the Registrant Subsidiaries held operating and finance leases for fleet vehicles used in operations, real estate, and aircraft. Excluded are power purchase agreements not meeting the definition of a lease, nuclear fuel leases, and the Grand Gulf sale-leaseback which were determined not to be leases under the accounting standards.

Leases have remaining terms of one year to 57 years. Real estate leases generally include at least one five-year renewal option; however, renewal is not typically considered reasonably certain unless Entergy or a Registrant Subsidiary makes significant leasehold improvements or other modifications that would hinder its ability to easily move. In certain of the lease agreements for fleet vehicles used in operations, Entergy and the Registrant Subsidiaries provide residual value guarantees to the lessor. Due to the nature of the agreements and Entergy’s continuing relationship with the lessor, however, Entergy and the Registrant Subsidiaries expect to renegotiate or refinance the leases prior to conclusion of the lease. As such, Entergy and the Registrant Subsidiaries do not believe it is probable that they will be required to pay anything pertaining to the residual value guarantee, and the lease liabilities and right-of-use assets are measured accordingly.

Entergy incurred the following total lease costs for the years ended December 31, 2023 and 2022:
20232022
(In Thousands)
Operating lease cost$68,136 $65,463 
Finance lease cost:
Amortization of right-of-use assets$15,193 $13,493 
Interest on lease liabilities$3,639 $2,702 

Of the lease costs disclosed above, Entergy had $5.0 million and $5.4 million in short-term leases costs for the years ended December 31, 2023 and 2022, respectively.
The Registrant Subsidiaries incurred the following lease costs for the year ended December 31, 2023:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy
New Orleans
Entergy Texas
(In Thousands)
Operating lease cost$17,065 $16,906 $7,837 $1,912 $7,290 
Finance lease cost:
Amortization of right-of-use assets$3,633 $4,835 $2,227 $1,025 $1,786 
Interest on lease liabilities$545 $729 $973 $150 $284 

Of the lease costs disclosed above, Entergy Arkansas had $1.7 million, Entergy Louisiana had $1.6 million, Entergy Mississippi had $1.1 million, Entergy New Orleans had $0.1 million, and Entergy Texas had $0.4 million in short-term lease costs for the year ended December 31, 2023.

The Registrant Subsidiaries incurred the following lease costs for the year ended December 31, 2022:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy
New Orleans
Entergy Texas
(In Thousands)
Operating lease cost$15,435 $15,016 $7,510 $1,755 $5,624 
Finance lease cost:
Amortization of right-of-use assets$3,048 $4,259 $1,962 $906 $1,629 
Interest on lease liabilities$402 $592 $261 $134 $230 

Of the lease costs disclosed above, Entergy Arkansas had $1.7 million, Entergy Louisiana had $1.8 million, Entergy Mississippi had $0.9 million, Entergy New Orleans had $0.2 million, and Entergy Texas had $0.8 million in short-term lease costs for the year ended December 31, 2022.

The lease costs for the years ended December 31, 2023 and 2022 disclosed above materially approximate the cash flows used by the Registrant Subsidiaries for leases with all costs included within operating activities on the respective Statements of Cash Flows, except for the finance lease costs which are included in financing activities.

Entergy has elected to account for short-term leases in accordance with policy options provided by accounting guidance; therefore, there are no related lease liabilities or right-of-use assets for the costs recognized above by Entergy or by its Registrant Subsidiaries in the table below.

Included within Property, Plant, and Equipment on Entergy’s consolidated balance sheets at December 31, 2023 and 2022 are $207 million and $191 million related to operating leases, respectively, and $84 million and $64 million related to finance leases, respectively.
Included within Utility Plant on the Registrant Subsidiaries’ respective balance sheets at December 31, 2023 and 2022 are the following amounts:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
2023
Operating leases$61,718 $54,047 $25,470 $6,119 $21,321 
Finance leases$17,622 $21,438 $22,661 $4,779 $8,714 
2022
Operating leases$56,000 $46,137 $23,624 $5,906 $17,076 
Finance leases$13,493 $18,540 $8,578 $4,342 $8,094 

The following lease-related liabilities are recorded within the respective Other lines on Entergy’s consolidated balance sheets as of December 31, 2023 and 2022:
20232022
(In Thousands)
Current liabilities:
Operating leases$60,789 $56,566 
Finance leases$16,671 $13,824 
Non-current liabilities:
Operating leases$146,627 $134,886 
Finance leases$72,215 $54,875 

The following lease-related liabilities are recorded within the respective Other lines on the Registrant Subsidiaries’ respective balance sheets at December 31, 2023:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
Current liabilities:
Operating leases$15,514 $14,771 $6,754 $1,681 $6,023 
Finance leases$3,743 $4,870 $3,059 $991 $1,865 
Non-current liabilities:
Operating leases$46,211 $39,282 $18,722 $4,377 $15,304 
Finance leases$13,879 $16,568 $19,602 $3,788 $6,849 
The following lease-related liabilities are recorded within the respective Other lines on the Registrant Subsidiaries’ respective balance sheets at December 31, 2022:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
Current liabilities:
Operating leases$14,140 $13,554 $6,540 $1,650 $5,640 
Finance leases$2,985 $4,276 $1,974 $918 $1,654 
Non-current liabilities:
Operating leases$41,874 $32,588 $17,098 $4,217 $11,441 
Finance leases$10,508 $14,264 $6,604 $3,424 $6,440 

The following information contains the weighted-average remaining lease term in years and the weighted-average discount rate for the operating and finance leases of Entergy at December 31, 2023 and 2022:
20232022
Weighted-average remaining lease terms:
Operating leases4.464.32
Finance leases8.615.63
Weighted-average discount rate:
Operating leases4.10 %3.61 %
Finance leases4.64 %3.95 %

The following information contains the weighted-average remaining lease term in years and the weighted-average discount rate for the operating and finance leases of the Registrant Subsidiaries at December 31, 2023:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
Weighted-average remaining lease terms:
Operating leases4.624.605.346.384.44
Finance leases5.575.4017.825.735.49
Weighted-average discount rate:
Operating leases4.04 %4.01 %4.08 %4.02 %4.43 %
Finance leases3.77 %3.85 %5.08 %3.69 %3.76 %

The following information contains the weighted-average remaining lease term in years and the weighted-average discount rate for the operating and finance leases of the Registrant Subsidiaries at December 31, 2022:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
Weighted-average remaining lease terms:
Operating leases4.554.265.316.083.84
Finance leases5.325.275.155.725.67
Weighted-average discount rate:
Operating leases3.43 %3.24 %3.52 %3.50 %3.63 %
Finance leases2.93 %3.15 %2.87 %3.04 %3.07 %
Maturity of the lease liabilities for Entergy as of December 31, 2023 are as follows:
Operating LeasesFinance Leases
(In Thousands)
2024$67,411 $19,937 
202553,183 18,243 
202644,744 16,392 
202732,552 13,920 
202814,038 11,342 
Years thereafter14,105 33,409 
Minimum lease payments226,033 113,243 
Less: amount representing interest18,617 24,357 
Present value of net minimum lease payments$207,416 $88,886 

Maturity of the lease liabilities for the Registrant Subsidiaries as of December 31, 2023 are as follows:

Operating Leases
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
2024$17,399 $16,539 $7,652 $1,867 $6,828 
202515,716 13,908 6,846 1,442 5,892 
202613,855 11,374 5,409 1,080 4,736 
202710,587 8,493 4,105 704 2,834 
20284,597 4,595 2,212 476 1,563 
Years thereafter4,598 4,035 2,421 1,376 1,672 
Minimum lease payments66,752 58,944 28,645 6,945 23,525 
Less: amount representing interest5,027 4,891 3,170 887 2,198 
Present value of net minimum lease payments$61,725 $54,053 $25,475 $6,058 $21,327 

Finance Leases
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
2024$4,600 $5,692 $3,388 $1,148 $2,139 
20254,179 5,037 3,093 1,016 1,975 
20263,747 4,279 2,775 932 1,739 
20273,088 3,389 2,322 796 1,413 
20282,245 2,545 1,908 603 1,145 
Years thereafter2,918 3,199 23,562 812 1,222 
Minimum lease payments20,777 24,141 37,048 5,307 9,633 
Less: amount representing interest3,155 2,703 14,387 528 919 
Present value of net minimum lease payments$17,622 $21,438 $22,661 $4,779 $8,714 
In allocating consideration in lease contracts to the lease and non-lease components, Entergy and the Registrant Subsidiaries have made the accounting policy election to combine lease and non-lease components related to fleet vehicles used in operations and to allocate the contract consideration to both lease and non-lease components for real estate leases.
Entergy New Orleans [Member]  
Lessor, Sales-type Leases [Text Block] LEASES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)
As of December 31, 2023 and 2022, Entergy and the Registrant Subsidiaries held operating and finance leases for fleet vehicles used in operations, real estate, and aircraft. Excluded are power purchase agreements not meeting the definition of a lease, nuclear fuel leases, and the Grand Gulf sale-leaseback which were determined not to be leases under the accounting standards.

Leases have remaining terms of one year to 57 years. Real estate leases generally include at least one five-year renewal option; however, renewal is not typically considered reasonably certain unless Entergy or a Registrant Subsidiary makes significant leasehold improvements or other modifications that would hinder its ability to easily move. In certain of the lease agreements for fleet vehicles used in operations, Entergy and the Registrant Subsidiaries provide residual value guarantees to the lessor. Due to the nature of the agreements and Entergy’s continuing relationship with the lessor, however, Entergy and the Registrant Subsidiaries expect to renegotiate or refinance the leases prior to conclusion of the lease. As such, Entergy and the Registrant Subsidiaries do not believe it is probable that they will be required to pay anything pertaining to the residual value guarantee, and the lease liabilities and right-of-use assets are measured accordingly.

Entergy incurred the following total lease costs for the years ended December 31, 2023 and 2022:
20232022
(In Thousands)
Operating lease cost$68,136 $65,463 
Finance lease cost:
Amortization of right-of-use assets$15,193 $13,493 
Interest on lease liabilities$3,639 $2,702 

Of the lease costs disclosed above, Entergy had $5.0 million and $5.4 million in short-term leases costs for the years ended December 31, 2023 and 2022, respectively.
The Registrant Subsidiaries incurred the following lease costs for the year ended December 31, 2023:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy
New Orleans
Entergy Texas
(In Thousands)
Operating lease cost$17,065 $16,906 $7,837 $1,912 $7,290 
Finance lease cost:
Amortization of right-of-use assets$3,633 $4,835 $2,227 $1,025 $1,786 
Interest on lease liabilities$545 $729 $973 $150 $284 

Of the lease costs disclosed above, Entergy Arkansas had $1.7 million, Entergy Louisiana had $1.6 million, Entergy Mississippi had $1.1 million, Entergy New Orleans had $0.1 million, and Entergy Texas had $0.4 million in short-term lease costs for the year ended December 31, 2023.

The Registrant Subsidiaries incurred the following lease costs for the year ended December 31, 2022:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy
New Orleans
Entergy Texas
(In Thousands)
Operating lease cost$15,435 $15,016 $7,510 $1,755 $5,624 
Finance lease cost:
Amortization of right-of-use assets$3,048 $4,259 $1,962 $906 $1,629 
Interest on lease liabilities$402 $592 $261 $134 $230 

Of the lease costs disclosed above, Entergy Arkansas had $1.7 million, Entergy Louisiana had $1.8 million, Entergy Mississippi had $0.9 million, Entergy New Orleans had $0.2 million, and Entergy Texas had $0.8 million in short-term lease costs for the year ended December 31, 2022.

The lease costs for the years ended December 31, 2023 and 2022 disclosed above materially approximate the cash flows used by the Registrant Subsidiaries for leases with all costs included within operating activities on the respective Statements of Cash Flows, except for the finance lease costs which are included in financing activities.

Entergy has elected to account for short-term leases in accordance with policy options provided by accounting guidance; therefore, there are no related lease liabilities or right-of-use assets for the costs recognized above by Entergy or by its Registrant Subsidiaries in the table below.

Included within Property, Plant, and Equipment on Entergy’s consolidated balance sheets at December 31, 2023 and 2022 are $207 million and $191 million related to operating leases, respectively, and $84 million and $64 million related to finance leases, respectively.
Included within Utility Plant on the Registrant Subsidiaries’ respective balance sheets at December 31, 2023 and 2022 are the following amounts:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
2023
Operating leases$61,718 $54,047 $25,470 $6,119 $21,321 
Finance leases$17,622 $21,438 $22,661 $4,779 $8,714 
2022
Operating leases$56,000 $46,137 $23,624 $5,906 $17,076 
Finance leases$13,493 $18,540 $8,578 $4,342 $8,094 

The following lease-related liabilities are recorded within the respective Other lines on Entergy’s consolidated balance sheets as of December 31, 2023 and 2022:
20232022
(In Thousands)
Current liabilities:
Operating leases$60,789 $56,566 
Finance leases$16,671 $13,824 
Non-current liabilities:
Operating leases$146,627 $134,886 
Finance leases$72,215 $54,875 

The following lease-related liabilities are recorded within the respective Other lines on the Registrant Subsidiaries’ respective balance sheets at December 31, 2023:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
Current liabilities:
Operating leases$15,514 $14,771 $6,754 $1,681 $6,023 
Finance leases$3,743 $4,870 $3,059 $991 $1,865 
Non-current liabilities:
Operating leases$46,211 $39,282 $18,722 $4,377 $15,304 
Finance leases$13,879 $16,568 $19,602 $3,788 $6,849 
The following lease-related liabilities are recorded within the respective Other lines on the Registrant Subsidiaries’ respective balance sheets at December 31, 2022:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
Current liabilities:
Operating leases$14,140 $13,554 $6,540 $1,650 $5,640 
Finance leases$2,985 $4,276 $1,974 $918 $1,654 
Non-current liabilities:
Operating leases$41,874 $32,588 $17,098 $4,217 $11,441 
Finance leases$10,508 $14,264 $6,604 $3,424 $6,440 

The following information contains the weighted-average remaining lease term in years and the weighted-average discount rate for the operating and finance leases of Entergy at December 31, 2023 and 2022:
20232022
Weighted-average remaining lease terms:
Operating leases4.464.32
Finance leases8.615.63
Weighted-average discount rate:
Operating leases4.10 %3.61 %
Finance leases4.64 %3.95 %

The following information contains the weighted-average remaining lease term in years and the weighted-average discount rate for the operating and finance leases of the Registrant Subsidiaries at December 31, 2023:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
Weighted-average remaining lease terms:
Operating leases4.624.605.346.384.44
Finance leases5.575.4017.825.735.49
Weighted-average discount rate:
Operating leases4.04 %4.01 %4.08 %4.02 %4.43 %
Finance leases3.77 %3.85 %5.08 %3.69 %3.76 %

The following information contains the weighted-average remaining lease term in years and the weighted-average discount rate for the operating and finance leases of the Registrant Subsidiaries at December 31, 2022:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
Weighted-average remaining lease terms:
Operating leases4.554.265.316.083.84
Finance leases5.325.275.155.725.67
Weighted-average discount rate:
Operating leases3.43 %3.24 %3.52 %3.50 %3.63 %
Finance leases2.93 %3.15 %2.87 %3.04 %3.07 %
Maturity of the lease liabilities for Entergy as of December 31, 2023 are as follows:
Operating LeasesFinance Leases
(In Thousands)
2024$67,411 $19,937 
202553,183 18,243 
202644,744 16,392 
202732,552 13,920 
202814,038 11,342 
Years thereafter14,105 33,409 
Minimum lease payments226,033 113,243 
Less: amount representing interest18,617 24,357 
Present value of net minimum lease payments$207,416 $88,886 

Maturity of the lease liabilities for the Registrant Subsidiaries as of December 31, 2023 are as follows:

Operating Leases
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
2024$17,399 $16,539 $7,652 $1,867 $6,828 
202515,716 13,908 6,846 1,442 5,892 
202613,855 11,374 5,409 1,080 4,736 
202710,587 8,493 4,105 704 2,834 
20284,597 4,595 2,212 476 1,563 
Years thereafter4,598 4,035 2,421 1,376 1,672 
Minimum lease payments66,752 58,944 28,645 6,945 23,525 
Less: amount representing interest5,027 4,891 3,170 887 2,198 
Present value of net minimum lease payments$61,725 $54,053 $25,475 $6,058 $21,327 

Finance Leases
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
2024$4,600 $5,692 $3,388 $1,148 $2,139 
20254,179 5,037 3,093 1,016 1,975 
20263,747 4,279 2,775 932 1,739 
20273,088 3,389 2,322 796 1,413 
20282,245 2,545 1,908 603 1,145 
Years thereafter2,918 3,199 23,562 812 1,222 
Minimum lease payments20,777 24,141 37,048 5,307 9,633 
Less: amount representing interest3,155 2,703 14,387 528 919 
Present value of net minimum lease payments$17,622 $21,438 $22,661 $4,779 $8,714 
In allocating consideration in lease contracts to the lease and non-lease components, Entergy and the Registrant Subsidiaries have made the accounting policy election to combine lease and non-lease components related to fleet vehicles used in operations and to allocate the contract consideration to both lease and non-lease components for real estate leases.
Entergy Texas [Member]  
Lessor, Sales-type Leases [Text Block] LEASES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)
As of December 31, 2023 and 2022, Entergy and the Registrant Subsidiaries held operating and finance leases for fleet vehicles used in operations, real estate, and aircraft. Excluded are power purchase agreements not meeting the definition of a lease, nuclear fuel leases, and the Grand Gulf sale-leaseback which were determined not to be leases under the accounting standards.

Leases have remaining terms of one year to 57 years. Real estate leases generally include at least one five-year renewal option; however, renewal is not typically considered reasonably certain unless Entergy or a Registrant Subsidiary makes significant leasehold improvements or other modifications that would hinder its ability to easily move. In certain of the lease agreements for fleet vehicles used in operations, Entergy and the Registrant Subsidiaries provide residual value guarantees to the lessor. Due to the nature of the agreements and Entergy’s continuing relationship with the lessor, however, Entergy and the Registrant Subsidiaries expect to renegotiate or refinance the leases prior to conclusion of the lease. As such, Entergy and the Registrant Subsidiaries do not believe it is probable that they will be required to pay anything pertaining to the residual value guarantee, and the lease liabilities and right-of-use assets are measured accordingly.

Entergy incurred the following total lease costs for the years ended December 31, 2023 and 2022:
20232022
(In Thousands)
Operating lease cost$68,136 $65,463 
Finance lease cost:
Amortization of right-of-use assets$15,193 $13,493 
Interest on lease liabilities$3,639 $2,702 

Of the lease costs disclosed above, Entergy had $5.0 million and $5.4 million in short-term leases costs for the years ended December 31, 2023 and 2022, respectively.
The Registrant Subsidiaries incurred the following lease costs for the year ended December 31, 2023:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy
New Orleans
Entergy Texas
(In Thousands)
Operating lease cost$17,065 $16,906 $7,837 $1,912 $7,290 
Finance lease cost:
Amortization of right-of-use assets$3,633 $4,835 $2,227 $1,025 $1,786 
Interest on lease liabilities$545 $729 $973 $150 $284 

Of the lease costs disclosed above, Entergy Arkansas had $1.7 million, Entergy Louisiana had $1.6 million, Entergy Mississippi had $1.1 million, Entergy New Orleans had $0.1 million, and Entergy Texas had $0.4 million in short-term lease costs for the year ended December 31, 2023.

The Registrant Subsidiaries incurred the following lease costs for the year ended December 31, 2022:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy
New Orleans
Entergy Texas
(In Thousands)
Operating lease cost$15,435 $15,016 $7,510 $1,755 $5,624 
Finance lease cost:
Amortization of right-of-use assets$3,048 $4,259 $1,962 $906 $1,629 
Interest on lease liabilities$402 $592 $261 $134 $230 

Of the lease costs disclosed above, Entergy Arkansas had $1.7 million, Entergy Louisiana had $1.8 million, Entergy Mississippi had $0.9 million, Entergy New Orleans had $0.2 million, and Entergy Texas had $0.8 million in short-term lease costs for the year ended December 31, 2022.

The lease costs for the years ended December 31, 2023 and 2022 disclosed above materially approximate the cash flows used by the Registrant Subsidiaries for leases with all costs included within operating activities on the respective Statements of Cash Flows, except for the finance lease costs which are included in financing activities.

Entergy has elected to account for short-term leases in accordance with policy options provided by accounting guidance; therefore, there are no related lease liabilities or right-of-use assets for the costs recognized above by Entergy or by its Registrant Subsidiaries in the table below.

Included within Property, Plant, and Equipment on Entergy’s consolidated balance sheets at December 31, 2023 and 2022 are $207 million and $191 million related to operating leases, respectively, and $84 million and $64 million related to finance leases, respectively.
Included within Utility Plant on the Registrant Subsidiaries’ respective balance sheets at December 31, 2023 and 2022 are the following amounts:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
2023
Operating leases$61,718 $54,047 $25,470 $6,119 $21,321 
Finance leases$17,622 $21,438 $22,661 $4,779 $8,714 
2022
Operating leases$56,000 $46,137 $23,624 $5,906 $17,076 
Finance leases$13,493 $18,540 $8,578 $4,342 $8,094 

The following lease-related liabilities are recorded within the respective Other lines on Entergy’s consolidated balance sheets as of December 31, 2023 and 2022:
20232022
(In Thousands)
Current liabilities:
Operating leases$60,789 $56,566 
Finance leases$16,671 $13,824 
Non-current liabilities:
Operating leases$146,627 $134,886 
Finance leases$72,215 $54,875 

The following lease-related liabilities are recorded within the respective Other lines on the Registrant Subsidiaries’ respective balance sheets at December 31, 2023:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
Current liabilities:
Operating leases$15,514 $14,771 $6,754 $1,681 $6,023 
Finance leases$3,743 $4,870 $3,059 $991 $1,865 
Non-current liabilities:
Operating leases$46,211 $39,282 $18,722 $4,377 $15,304 
Finance leases$13,879 $16,568 $19,602 $3,788 $6,849 
The following lease-related liabilities are recorded within the respective Other lines on the Registrant Subsidiaries’ respective balance sheets at December 31, 2022:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
Current liabilities:
Operating leases$14,140 $13,554 $6,540 $1,650 $5,640 
Finance leases$2,985 $4,276 $1,974 $918 $1,654 
Non-current liabilities:
Operating leases$41,874 $32,588 $17,098 $4,217 $11,441 
Finance leases$10,508 $14,264 $6,604 $3,424 $6,440 

The following information contains the weighted-average remaining lease term in years and the weighted-average discount rate for the operating and finance leases of Entergy at December 31, 2023 and 2022:
20232022
Weighted-average remaining lease terms:
Operating leases4.464.32
Finance leases8.615.63
Weighted-average discount rate:
Operating leases4.10 %3.61 %
Finance leases4.64 %3.95 %

The following information contains the weighted-average remaining lease term in years and the weighted-average discount rate for the operating and finance leases of the Registrant Subsidiaries at December 31, 2023:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
Weighted-average remaining lease terms:
Operating leases4.624.605.346.384.44
Finance leases5.575.4017.825.735.49
Weighted-average discount rate:
Operating leases4.04 %4.01 %4.08 %4.02 %4.43 %
Finance leases3.77 %3.85 %5.08 %3.69 %3.76 %

The following information contains the weighted-average remaining lease term in years and the weighted-average discount rate for the operating and finance leases of the Registrant Subsidiaries at December 31, 2022:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
Weighted-average remaining lease terms:
Operating leases4.554.265.316.083.84
Finance leases5.325.275.155.725.67
Weighted-average discount rate:
Operating leases3.43 %3.24 %3.52 %3.50 %3.63 %
Finance leases2.93 %3.15 %2.87 %3.04 %3.07 %
Maturity of the lease liabilities for Entergy as of December 31, 2023 are as follows:
Operating LeasesFinance Leases
(In Thousands)
2024$67,411 $19,937 
202553,183 18,243 
202644,744 16,392 
202732,552 13,920 
202814,038 11,342 
Years thereafter14,105 33,409 
Minimum lease payments226,033 113,243 
Less: amount representing interest18,617 24,357 
Present value of net minimum lease payments$207,416 $88,886 

Maturity of the lease liabilities for the Registrant Subsidiaries as of December 31, 2023 are as follows:

Operating Leases
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
2024$17,399 $16,539 $7,652 $1,867 $6,828 
202515,716 13,908 6,846 1,442 5,892 
202613,855 11,374 5,409 1,080 4,736 
202710,587 8,493 4,105 704 2,834 
20284,597 4,595 2,212 476 1,563 
Years thereafter4,598 4,035 2,421 1,376 1,672 
Minimum lease payments66,752 58,944 28,645 6,945 23,525 
Less: amount representing interest5,027 4,891 3,170 887 2,198 
Present value of net minimum lease payments$61,725 $54,053 $25,475 $6,058 $21,327 

Finance Leases
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
2024$4,600 $5,692 $3,388 $1,148 $2,139 
20254,179 5,037 3,093 1,016 1,975 
20263,747 4,279 2,775 932 1,739 
20273,088 3,389 2,322 796 1,413 
20282,245 2,545 1,908 603 1,145 
Years thereafter2,918 3,199 23,562 812 1,222 
Minimum lease payments20,777 24,141 37,048 5,307 9,633 
Less: amount representing interest3,155 2,703 14,387 528 919 
Present value of net minimum lease payments$17,622 $21,438 $22,661 $4,779 $8,714 
In allocating consideration in lease contracts to the lease and non-lease components, Entergy and the Registrant Subsidiaries have made the accounting policy election to combine lease and non-lease components related to fleet vehicles used in operations and to allocate the contract consideration to both lease and non-lease components for real estate leases.
System Energy [Member]  
Lessor, Sales-type Leases [Text Block] LEASES (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)
As of December 31, 2023 and 2022, Entergy and the Registrant Subsidiaries held operating and finance leases for fleet vehicles used in operations, real estate, and aircraft. Excluded are power purchase agreements not meeting the definition of a lease, nuclear fuel leases, and the Grand Gulf sale-leaseback which were determined not to be leases under the accounting standards.

Leases have remaining terms of one year to 57 years. Real estate leases generally include at least one five-year renewal option; however, renewal is not typically considered reasonably certain unless Entergy or a Registrant Subsidiary makes significant leasehold improvements or other modifications that would hinder its ability to easily move. In certain of the lease agreements for fleet vehicles used in operations, Entergy and the Registrant Subsidiaries provide residual value guarantees to the lessor. Due to the nature of the agreements and Entergy’s continuing relationship with the lessor, however, Entergy and the Registrant Subsidiaries expect to renegotiate or refinance the leases prior to conclusion of the lease. As such, Entergy and the Registrant Subsidiaries do not believe it is probable that they will be required to pay anything pertaining to the residual value guarantee, and the lease liabilities and right-of-use assets are measured accordingly.

Entergy incurred the following total lease costs for the years ended December 31, 2023 and 2022:
20232022
(In Thousands)
Operating lease cost$68,136 $65,463 
Finance lease cost:
Amortization of right-of-use assets$15,193 $13,493 
Interest on lease liabilities$3,639 $2,702 

Of the lease costs disclosed above, Entergy had $5.0 million and $5.4 million in short-term leases costs for the years ended December 31, 2023 and 2022, respectively.
The Registrant Subsidiaries incurred the following lease costs for the year ended December 31, 2023:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy
New Orleans
Entergy Texas
(In Thousands)
Operating lease cost$17,065 $16,906 $7,837 $1,912 $7,290 
Finance lease cost:
Amortization of right-of-use assets$3,633 $4,835 $2,227 $1,025 $1,786 
Interest on lease liabilities$545 $729 $973 $150 $284 

Of the lease costs disclosed above, Entergy Arkansas had $1.7 million, Entergy Louisiana had $1.6 million, Entergy Mississippi had $1.1 million, Entergy New Orleans had $0.1 million, and Entergy Texas had $0.4 million in short-term lease costs for the year ended December 31, 2023.

The Registrant Subsidiaries incurred the following lease costs for the year ended December 31, 2022:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy
New Orleans
Entergy Texas
(In Thousands)
Operating lease cost$15,435 $15,016 $7,510 $1,755 $5,624 
Finance lease cost:
Amortization of right-of-use assets$3,048 $4,259 $1,962 $906 $1,629 
Interest on lease liabilities$402 $592 $261 $134 $230 

Of the lease costs disclosed above, Entergy Arkansas had $1.7 million, Entergy Louisiana had $1.8 million, Entergy Mississippi had $0.9 million, Entergy New Orleans had $0.2 million, and Entergy Texas had $0.8 million in short-term lease costs for the year ended December 31, 2022.

The lease costs for the years ended December 31, 2023 and 2022 disclosed above materially approximate the cash flows used by the Registrant Subsidiaries for leases with all costs included within operating activities on the respective Statements of Cash Flows, except for the finance lease costs which are included in financing activities.

Entergy has elected to account for short-term leases in accordance with policy options provided by accounting guidance; therefore, there are no related lease liabilities or right-of-use assets for the costs recognized above by Entergy or by its Registrant Subsidiaries in the table below.

Included within Property, Plant, and Equipment on Entergy’s consolidated balance sheets at December 31, 2023 and 2022 are $207 million and $191 million related to operating leases, respectively, and $84 million and $64 million related to finance leases, respectively.
Included within Utility Plant on the Registrant Subsidiaries’ respective balance sheets at December 31, 2023 and 2022 are the following amounts:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
2023
Operating leases$61,718 $54,047 $25,470 $6,119 $21,321 
Finance leases$17,622 $21,438 $22,661 $4,779 $8,714 
2022
Operating leases$56,000 $46,137 $23,624 $5,906 $17,076 
Finance leases$13,493 $18,540 $8,578 $4,342 $8,094 

The following lease-related liabilities are recorded within the respective Other lines on Entergy’s consolidated balance sheets as of December 31, 2023 and 2022:
20232022
(In Thousands)
Current liabilities:
Operating leases$60,789 $56,566 
Finance leases$16,671 $13,824 
Non-current liabilities:
Operating leases$146,627 $134,886 
Finance leases$72,215 $54,875 

The following lease-related liabilities are recorded within the respective Other lines on the Registrant Subsidiaries’ respective balance sheets at December 31, 2023:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
Current liabilities:
Operating leases$15,514 $14,771 $6,754 $1,681 $6,023 
Finance leases$3,743 $4,870 $3,059 $991 $1,865 
Non-current liabilities:
Operating leases$46,211 $39,282 $18,722 $4,377 $15,304 
Finance leases$13,879 $16,568 $19,602 $3,788 $6,849 
The following lease-related liabilities are recorded within the respective Other lines on the Registrant Subsidiaries’ respective balance sheets at December 31, 2022:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
Current liabilities:
Operating leases$14,140 $13,554 $6,540 $1,650 $5,640 
Finance leases$2,985 $4,276 $1,974 $918 $1,654 
Non-current liabilities:
Operating leases$41,874 $32,588 $17,098 $4,217 $11,441 
Finance leases$10,508 $14,264 $6,604 $3,424 $6,440 

The following information contains the weighted-average remaining lease term in years and the weighted-average discount rate for the operating and finance leases of Entergy at December 31, 2023 and 2022:
20232022
Weighted-average remaining lease terms:
Operating leases4.464.32
Finance leases8.615.63
Weighted-average discount rate:
Operating leases4.10 %3.61 %
Finance leases4.64 %3.95 %

The following information contains the weighted-average remaining lease term in years and the weighted-average discount rate for the operating and finance leases of the Registrant Subsidiaries at December 31, 2023:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
Weighted-average remaining lease terms:
Operating leases4.624.605.346.384.44
Finance leases5.575.4017.825.735.49
Weighted-average discount rate:
Operating leases4.04 %4.01 %4.08 %4.02 %4.43 %
Finance leases3.77 %3.85 %5.08 %3.69 %3.76 %

The following information contains the weighted-average remaining lease term in years and the weighted-average discount rate for the operating and finance leases of the Registrant Subsidiaries at December 31, 2022:
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
Weighted-average remaining lease terms:
Operating leases4.554.265.316.083.84
Finance leases5.325.275.155.725.67
Weighted-average discount rate:
Operating leases3.43 %3.24 %3.52 %3.50 %3.63 %
Finance leases2.93 %3.15 %2.87 %3.04 %3.07 %
Maturity of the lease liabilities for Entergy as of December 31, 2023 are as follows:
Operating LeasesFinance Leases
(In Thousands)
2024$67,411 $19,937 
202553,183 18,243 
202644,744 16,392 
202732,552 13,920 
202814,038 11,342 
Years thereafter14,105 33,409 
Minimum lease payments226,033 113,243 
Less: amount representing interest18,617 24,357 
Present value of net minimum lease payments$207,416 $88,886 

Maturity of the lease liabilities for the Registrant Subsidiaries as of December 31, 2023 are as follows:

Operating Leases
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
2024$17,399 $16,539 $7,652 $1,867 $6,828 
202515,716 13,908 6,846 1,442 5,892 
202613,855 11,374 5,409 1,080 4,736 
202710,587 8,493 4,105 704 2,834 
20284,597 4,595 2,212 476 1,563 
Years thereafter4,598 4,035 2,421 1,376 1,672 
Minimum lease payments66,752 58,944 28,645 6,945 23,525 
Less: amount representing interest5,027 4,891 3,170 887 2,198 
Present value of net minimum lease payments$61,725 $54,053 $25,475 $6,058 $21,327 

Finance Leases
Entergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas
(In Thousands)
2024$4,600 $5,692 $3,388 $1,148 $2,139 
20254,179 5,037 3,093 1,016 1,975 
20263,747 4,279 2,775 932 1,739 
20273,088 3,389 2,322 796 1,413 
20282,245 2,545 1,908 603 1,145 
Years thereafter2,918 3,199 23,562 812 1,222 
Minimum lease payments20,777 24,141 37,048 5,307 9,633 
Less: amount representing interest3,155 2,703 14,387 528 919 
Present value of net minimum lease payments$17,622 $21,438 $22,661 $4,779 $8,714 
In allocating consideration in lease contracts to the lease and non-lease components, Entergy and the Registrant Subsidiaries have made the accounting policy election to combine lease and non-lease components related to fleet vehicles used in operations and to allocate the contract consideration to both lease and non-lease components for real estate leases.