Equity (Tables)

9 Months Ended

Sep. 30, 2014

Schedule Of Earnings Per Share Basic And Diluted

The following table presents Entergy’s basic and diluted earnings per share calculations included on the consolidated income statements:

	For the Three Months Ended September 30,
	2014						2013
	(In Millions, Except Per Share Data)
Basic earnings per share	Income		Shares	$/share			Income		Shares	$/share
Net income attributable to Entergy Corporation		$230.0	179.6		$1.28			$239.9	178.3		$1.35
Average dilutive effect of:
Stock options			0.3	—					0.1	—
Other equity plans			0.6	(0.01		)			0.3	(0.01		)
Diluted earnings per share		$230.0	180.5		$1.27			$239.9	178.7		$1.34

The number of stock options not included in the calculation of diluted common shares outstanding due to their antidilutive effect was approximately 5.2 million for the three months ended September 30, 2014 and approximately 8.8 million for the three months ended September 30, 2013.

	For the Nine Months Ended September 30,
	2014						2013
	(In Millions, Except Per Share Data)
Basic earnings per share	Income		Shares	$/share			Income		Shares	$/share
Net income attributable to Entergy Corporation		$820.6	179.3		$4.58			$565.0	178.2		$3.17
Average dilutive effect of:
Stock options			0.2	(0.01		)			0.1	—
Other equity plans			0.4	(0.01		)			0.2	(0.01		)
Diluted earnings per share		$820.6	179.9		$4.56			$565.0	178.5		$3.16

Reclassification out of Accumulated Other Comprehensive Income

Total reclassifications out of accumulated other comprehensive income (loss) (AOCI) for Entergy for the three months ended September 30, 2014 are as follows:

	Amounts reclassified from AOCI			Income Statement Location
	(In Thousands)
Cash flow hedges net unrealized gain (loss)
Power contracts		$13,000		Competitive business operating revenues
Interest rate swaps	(275		)	Miscellaneous - net
Total realized gain (loss) on cash flow hedges	12,725
	(4,454		)	Income taxes
Total realized gain (loss) on cash flow hedges (net of tax)		$8,271
Pension and other postretirement liabilities
Amortization of prior-service costs		$5,074		(a)
Amortization of loss	(8,952		)	(a)
Settlement loss	(423		)	(a)
Total amortization	(4,301		)
	1,345			Income taxes
Total amortization (net of tax)		($2,956	)
Net unrealized investment gain (loss)
Realized gain (loss)		$1,990		Interest and investment income
	(975		)	Income taxes
Total realized investment gain (loss) (net of tax)		$1,015
Total reclassifications for the period (net of tax)		$6,330

(a) These accumulated other comprehensive income (loss) components are included in the computation of net periodic pension cost.  See Note 6 to the financial statements herein for additional details.

Total reclassifications out of accumulated other comprehensive income (loss) (AOCI) for Entergy for the three months ended September 30, 2013 are as follows:

	Amounts reclassified from AOCI			Income Statement Location
	(In Thousands)
Cash flow hedges net unrealized gain (loss)
Power contracts		$35,325		Competitive business operating revenues
Interest rate swaps	(389		)	Miscellaneous - net
Total realized gain (loss) on cash flow hedges	34,936
	(13,111		)	Income taxes
Total realized gain (loss) on cash flow hedges (net of tax)		$21,825
Pension and other postretirement liabilities
Amortization of prior-service costs		$2,414		(a)
Amortization of loss	(17,179		)	(a)
Curtailment loss	(1,304		)	(a)
Settlement loss	(9,662		)	(a)
Total amortization	(25,731		)
	10,301			Income taxes
Total amortization (net of tax)		($15,430	)
Net unrealized investment gain (loss)
Realized gain (loss)		($1,280	)	Interest and investment income
	627			Income taxes
Total realized investment gain (loss) (net of tax)		($653	)
Total reclassifications for the period (net of tax)		$5,742

(a) These accumulated other comprehensive income (loss) components are included in the computation of net periodic pension cost.  See Note 6 to the financial statements herein for additional details.

Total reclassifications out of accumulated other comprehensive income (loss) (AOCI) for Entergy for the nine months ended September 30, 2014 are as follows:

	Amounts reclassified from AOCI			Income Statement Location
	(In Thousands)
Cash flow hedges net unrealized gain (loss)
Power contracts		($182,275	)	Competitive business operating revenues
Interest rate swaps	(970		)	Miscellaneous - net
Total realized gain (loss) on cash flow hedges	(183,245		)
	64,136			Income taxes
Total realized gain (loss) on cash flow hedges (net of tax)		($119,109	)
Pension and other postretirement liabilities
Amortization of prior-service costs		$15,227		(a)
Amortization of loss	(26,903		)	(a)
Settlement loss	(2,971		)	(a)
Total amortization	(14,647		)
	20,928			Income taxes
Total amortization (net of tax)		$6,281
Net unrealized investment gain (loss)
Realized gain (loss)		$8,474		Interest and investment income
	(4,152		)	Income taxes
Total realized investment gain (loss) (net of tax)		$4,322
Total reclassifications for the period (net of tax)		($108,506	)

(a) These accumulated other comprehensive income (loss) components are included in the computation of net periodic pension cost.  See Note 6 to the financial statements herein for additional details.

Total reclassifications out of accumulated other comprehensive income (loss) (AOCI) for Entergy for the nine months ended September 30, 2013 are as follows:

	Amounts reclassified from AOCI			Income Statement Location
	(In Thousands)
Cash flow hedges net unrealized gain (loss)
Power contracts		$37,518		Competitive business operating revenues
Interest rate swaps	(1,193		)	Miscellaneous - net
Total realized gain (loss) on cash flow hedges	36,325
	(13,653		)	Income taxes
Total realized gain (loss) on cash flow hedges (net of tax)		$22,672
Pension and other postretirement liabilities
Amortization of prior-service costs		$7,175		(a)
Amortization of loss	(53,268		)	(a)
Curtailment loss	(1,304		)	(a)
Settlement loss	(9,662		)	(a)
Total amortization	(57,059		)
	22,055			Income taxes
Total amortization (net of tax)		($35,004	)
Net unrealized investment gain (loss)
Realized gain (loss)		$2,351		Interest and investment income
	(1,152		)	Income taxes
Total realized investment gain (loss) (net of tax)		$1,199
Total reclassifications for the period (net of tax)		($11,133	)

(a) These accumulated other comprehensive income (loss) components are included in the computation of net periodic pension cost.  See Note 6 to the financial statements herein for additional details.

Parent Company [Member]

Schedule of Accumulated Other Comprehensive Income (Loss)

Accumulated other comprehensive income (loss) is included in the equity section of the balance sheets of Entergy, Entergy Gulf States Louisiana, and Entergy Louisiana.  The following table presents changes in accumulated other comprehensive income (loss) for Entergy for the three months ended September 30, 2014 by component:

	Cash flow hedges net unrealized gain (loss)			Pension and other postretirement liabilities			Net unrealized investment gain (loss)			Foreign currency translation			Total Accumulated Other Comprehensive Income (Loss)
	(In Thousands)
Beginning balance, June 30, 2014		($74,767	)		($297,460	)		$399,480			$3,815			$31,068
Other comprehensive income (loss) before reclassifications	5,783			—			(9,475		)	(662		)	(4,354		)
Amounts reclassified from accumulated other comprehensive income (loss)	(8,271		)	2,956			(1,015		)	—			(6,330		)
Net other comprehensive income (loss) for the period	(2,488		)	2,956			(10,490		)	(662		)	(10,684		)
Ending balance, September 30, 2014		($77,255	)		($294,504	)		$388,990			$3,153			$20,384

The following table presents changes in accumulated other comprehensive income (loss) for Entergy for the three months ended September 30, 2013 by component:

	Cash flow hedges net unrealized gain (loss)			Pension and other postretirement liabilities			Net unrealized investment gain (loss)		Foreign currency translation		Total Accumulated Other Comprehensive Income (Loss)
	(In Thousands)
Beginning balance, June 30, 2013		$31,520			($571,138	)		$262,891		$2,424		($274,303	)
Other comprehensive income (loss) before reclassifications	(9,838		)	—			45,647		706		36,515
Amounts reclassified from accumulated other comprehensive income (loss)	(21,825		)	15,430			653		—		(5,742		)
Net other comprehensive income (loss) for the period	(31,663		)	15,430			46,300		706		30,773
Ending balance, September 30, 2013		($143	)		($555,708	)		$309,191		$3,130		($243,530	)

The following table presents changes in accumulated other comprehensive income (loss) for Entergy for the nine months ended September 30, 2014 by component:

	Cash flow hedges net unrealized gain (loss)			Pension and other postretirement liabilities			Net unrealized investment gain (loss)			Foreign currency translation			Total Accumulated Other Comprehensive Income (Loss)
	(In Thousands)
Beginning balance, December 31, 2013		($81,777	)		($288,223	)		$337,256			$3,420			($29,324	)
Other comprehensive income (loss) before reclassifications	(114,587		)	—			56,056			(267		)	(58,798		)
Amounts reclassified from accumulated other comprehensive income (loss)	119,109			(6,281		)	(4,322		)	—			108,506
Net other comprehensive income (loss) for the period	4,522			(6,281		)	51,734			(267		)	49,708
Ending balance, September 30, 2014		($77,255	)		($294,504	)		$388,990			$3,153			$20,384

The following table presents changes in accumulated other comprehensive income (loss) for Entergy for the nine months ended September 30, 2013 by component:

	Cash flow hedges net unrealized gain (loss)			Pension and other postretirement liabilities			Net unrealized investment gain (loss)			Foreign currency translation			Total Accumulated Other Comprehensive Income (Loss)
	(In Thousands)
Beginning balance, December 31, 2012		$79,905			($590,712	)		$214,547			$3,177			($293,083	)
Other comprehensive income (loss) before reclassifications	(57,376		)	—			95,843			(47		)	38,420
Amounts reclassified from accumulated other comprehensive income (loss)	(22,672		)	35,004			(1,199		)	—			11,133
Net other comprehensive income (loss) for the period	(80,048		)	35,004			94,644			(47		)	49,553
Ending balance, September 30, 2013		($143	)		($555,708	)		$309,191			$3,130			($243,530	)

Entergy Gulf States Louisiana [Member]

Schedule of Accumulated Other Comprehensive Income (Loss)

The following table presents changes in accumulated other comprehensive income (loss) for Entergy Gulf States Louisiana and Entergy Louisiana for the three months ended September 30, 2014:

	Pension and Other Postretirement Liabilities
	Entergy Gulf States Louisiana			Entergy Louisiana
	(In Thousands)
Beginning balance June 30, 2014		($27,943	)		($10,224	)
Amounts reclassified from accumulated other comprehensive income (loss)	137			(287		)
Net other comprehensive income (loss) for the period	137			(287		)
Ending balance, September 30, 2014		($27,806	)		($10,511	)

The following table presents changes in accumulated other comprehensive income (loss) for Entergy Gulf States Louisiana and Entergy Louisiana for the three months ended September 30, 2013:

	Pension and Other Postretirement Liabilities
	Entergy Gulf States Louisiana			Entergy Louisiana
	(In Thousands)
Beginning balance June 30, 2013		($63,312	)		($44,771	)
Amounts reclassified from accumulated other comprehensive income (loss)	963			684
Net other comprehensive income (loss) for the period	963			684
Ending balance, September 30, 2013		($62,349	)		($44,087	)

The following table presents changes in accumulated other comprehensive income (loss) for Entergy Gulf States Louisiana and Entergy Louisiana for the nine months ended September 30, 2014:

	Pension and Other Postretirement Liabilities
	Entergy Gulf States Louisiana			Entergy Louisiana
	(In Thousands)
Beginning balance, December 31, 2013		($28,202	)		($9,635	)
Amounts reclassified from accumulated other comprehensive income (loss)	396			(876		)
Net other comprehensive income (loss) for the period	396			(876		)
Ending balance, September 30, 2014		($27,806	)		($10,511	)

The following table presents changes in accumulated other comprehensive income (loss) for Entergy Gulf States Louisiana and Entergy Louisiana for the nine months ended September 30, 2013:

	Pension and Other Postretirement Liabilities
	Entergy Gulf States Louisiana			Entergy Louisiana
	(In Thousands)
Beginning balance, December 31, 2012		($65,229	)		($46,132	)
Amounts reclassified from accumulated other comprehensive income (loss)	2,880			2,045
Net other comprehensive income (loss) for the period	2,880			2,045
Ending balance, September 30, 2013		($62,349	)		($44,087	)

Reclassification out of Accumulated Other Comprehensive Income

Total reclassifications out of accumulated other comprehensive income (loss) (AOCI) for Entergy Gulf States Louisiana and Entergy Louisiana for the three months ended September 30, 2014 are as follows:

	Amounts reclassified from AOCI
	Entergy Gulf States Louisiana			Entergy Louisiana			Income Statement Location
	(In Thousands)
Pension and other postretirement liabilities
Amortization of prior-service costs		$559			$844		(a)
Amortization of loss	(782		)	(378		)	(a)
Total amortization	(223		)	466
	86			(179		)	Income tax expense (benefit)
Total amortization (net of tax)	(137		)	287
Total reclassifications for the period (net of tax)		($137	)		$287

(a) These accumulated other comprehensive income (loss) components are included in the computation of net periodic pension cost.  See Note 6 to the financial statements herein for additional details.

Total reclassifications out of accumulated other comprehensive income (loss) (AOCI) for Entergy Gulf States Louisiana and Entergy Louisiana for the three months ended September 30, 2013 are as follows:

	Amounts reclassified from AOCI
	Entergy Gulf States Louisiana			Entergy Louisiana			Income Statement Location
	(In Thousands)
Pension and other postretirement liabilities
Amortization of prior-service costs		$206			$62		(a)
Amortization of loss	(1,947		)	(1,288		)	(a)
Total amortization	(1,741		)	(1,226		)
	778			542			Income tax expense
Total amortization (net of tax)	(963		)	(684		)
Total reclassifications for the period (net of tax)		($963	)		($684	)

(a) These accumulated other comprehensive income (loss) components are included in the computation of net periodic pension cost.  See Note 6 to the financial statements herein for additional details.

Total reclassifications out of accumulated other comprehensive income (loss) (AOCI) for Entergy Gulf States Louisiana and Entergy Louisiana for the nine months ended September 30, 2014 are as follows:

	Amounts reclassified from AOCI
	Entergy Gulf States Louisiana			Entergy Louisiana			Income Statement Location
	(In Thousands)
Pension and other postretirement liabilities
Amortization of prior-service costs		$1,677			$2,533		(a)
Amortization of loss	(2,345		)	(1,134		)	(a)
Total amortization	(668		)	1,399
	272			(523		)	Income tax expense (benefit)
Total amortization (net of tax)	(396		)	876
Total reclassifications for the period (net of tax)		($396	)		$876

(a) These accumulated other comprehensive income (loss) components are included in the computation of net periodic pension cost.  See Note 6 to the financial statements herein for additional details.

Total reclassifications out of accumulated other comprehensive income (loss) (AOCI) for Entergy Gulf States Louisiana and Entergy Louisiana for the nine months ended September 30, 2013 are as follows:

	Amounts reclassified from AOCI
	Entergy Gulf States Louisiana			Entergy Louisiana			Income Statement Location
	(In Thousands)
Pension and other postretirement liabilities
Amortization of prior-service costs		$617			$186		(a)
Amortization of loss	(5,839		)	(3,862		)	(a)
Total amortization	(5,222		)	(3,676		)
	2,342			1,631			Income taxes
Total amortization (net of tax)	(2,880		)	(2,045		)
Total reclassifications for the period (net of tax)		($2,880	)		($2,045	)

(a) These accumulated other comprehensive income (loss) components are included in the computation of net periodic pension cost.  See Note 6 to the financial statements herein for additional details.

Entergy Louisiana [Member]

Schedule of Accumulated Other Comprehensive Income (Loss)

The following table presents changes in accumulated other comprehensive income (loss) for Entergy Gulf States Louisiana and Entergy Louisiana for the three months ended September 30, 2014:

	Pension and Other Postretirement Liabilities
	Entergy Gulf States Louisiana			Entergy Louisiana
	(In Thousands)
Beginning balance June 30, 2014		($27,943	)		($10,224	)
Amounts reclassified from accumulated other comprehensive income (loss)	137			(287		)
Net other comprehensive income (loss) for the period	137			(287		)
Ending balance, September 30, 2014		($27,806	)		($10,511	)

The following table presents changes in accumulated other comprehensive income (loss) for Entergy Gulf States Louisiana and Entergy Louisiana for the three months ended September 30, 2013:

	Pension and Other Postretirement Liabilities
	Entergy Gulf States Louisiana			Entergy Louisiana
	(In Thousands)
Beginning balance June 30, 2013		($63,312	)		($44,771	)
Amounts reclassified from accumulated other comprehensive income (loss)	963			684
Net other comprehensive income (loss) for the period	963			684
Ending balance, September 30, 2013		($62,349	)		($44,087	)

The following table presents changes in accumulated other comprehensive income (loss) for Entergy Gulf States Louisiana and Entergy Louisiana for the nine months ended September 30, 2014:

	Pension and Other Postretirement Liabilities
	Entergy Gulf States Louisiana			Entergy Louisiana
	(In Thousands)
Beginning balance, December 31, 2013		($28,202	)		($9,635	)
Amounts reclassified from accumulated other comprehensive income (loss)	396			(876		)
Net other comprehensive income (loss) for the period	396			(876		)
Ending balance, September 30, 2014		($27,806	)		($10,511	)

The following table presents changes in accumulated other comprehensive income (loss) for Entergy Gulf States Louisiana and Entergy Louisiana for the nine months ended September 30, 2013:

	Pension and Other Postretirement Liabilities
	Entergy Gulf States Louisiana			Entergy Louisiana
	(In Thousands)
Beginning balance, December 31, 2012		($65,229	)		($46,132	)
Amounts reclassified from accumulated other comprehensive income (loss)	2,880			2,045
Net other comprehensive income (loss) for the period	2,880			2,045
Ending balance, September 30, 2013		($62,349	)		($44,087	)

Reclassification out of Accumulated Other Comprehensive Income

Total reclassifications out of accumulated other comprehensive income (loss) (AOCI) for Entergy Gulf States Louisiana and Entergy Louisiana for the three months ended September 30, 2014 are as follows:

	Amounts reclassified from AOCI
	Entergy Gulf States Louisiana			Entergy Louisiana			Income Statement Location
	(In Thousands)
Pension and other postretirement liabilities
Amortization of prior-service costs		$559			$844		(a)
Amortization of loss	(782		)	(378		)	(a)
Total amortization	(223		)	466
	86			(179		)	Income tax expense (benefit)
Total amortization (net of tax)	(137		)	287
Total reclassifications for the period (net of tax)		($137	)		$287

(a) These accumulated other comprehensive income (loss) components are included in the computation of net periodic pension cost.  See Note 6 to the financial statements herein for additional details.

Total reclassifications out of accumulated other comprehensive income (loss) (AOCI) for Entergy Gulf States Louisiana and Entergy Louisiana for the three months ended September 30, 2013 are as follows:

	Amounts reclassified from AOCI
	Entergy Gulf States Louisiana			Entergy Louisiana			Income Statement Location
	(In Thousands)
Pension and other postretirement liabilities
Amortization of prior-service costs		$206			$62		(a)
Amortization of loss	(1,947		)	(1,288		)	(a)
Total amortization	(1,741		)	(1,226		)
	778			542			Income tax expense
Total amortization (net of tax)	(963		)	(684		)
Total reclassifications for the period (net of tax)		($963	)		($684	)

(a) These accumulated other comprehensive income (loss) components are included in the computation of net periodic pension cost.  See Note 6 to the financial statements herein for additional details.

Total reclassifications out of accumulated other comprehensive income (loss) (AOCI) for Entergy Gulf States Louisiana and Entergy Louisiana for the nine months ended September 30, 2014 are as follows:

	Amounts reclassified from AOCI
	Entergy Gulf States Louisiana			Entergy Louisiana			Income Statement Location
	(In Thousands)
Pension and other postretirement liabilities
Amortization of prior-service costs		$1,677			$2,533		(a)
Amortization of loss	(2,345		)	(1,134		)	(a)
Total amortization	(668		)	1,399
	272			(523		)	Income tax expense (benefit)
Total amortization (net of tax)	(396		)	876
Total reclassifications for the period (net of tax)		($396	)		$876

(a) These accumulated other comprehensive income (loss) components are included in the computation of net periodic pension cost.  See Note 6 to the financial statements herein for additional details.

Total reclassifications out of accumulated other comprehensive income (loss) (AOCI) for Entergy Gulf States Louisiana and Entergy Louisiana for the nine months ended September 30, 2013 are as follows:

	Amounts reclassified from AOCI
	Entergy Gulf States Louisiana			Entergy Louisiana			Income Statement Location
	(In Thousands)
Pension and other postretirement liabilities
Amortization of prior-service costs		$617			$186		(a)
Amortization of loss	(5,839		)	(3,862		)	(a)
Total amortization	(5,222		)	(3,676		)
	2,342			1,631			Income taxes
Total amortization (net of tax)	(2,880		)	(2,045		)
Total reclassifications for the period (net of tax)		($2,880	)		($2,045	)

(a) These accumulated other comprehensive income (loss) components are included in the computation of net periodic pension cost.  See Note 6 to the financial statements herein for additional details.