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Retirement And Other Postretirement Benefits (Tables)
9 Months Ended
Sep. 30, 2014
Parent Company [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Reclassification out of Accumulated Other Comprehensive Income, amortization
Reclassification out of Accumulated Other Comprehensive Income

Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the third quarters of 2014 and 2013:
2014
 
Qualified
Pension
Costs
 
Other
Postretirement
Costs
 
Non-Qualified
Pension Costs
 
Total
 
 
(In Thousands)
 
 
Entergy
 
 
 
 
 
 
 
 
Amortization of prior service cost
 

($389
)
 

$5,570

 

($107
)
 

$5,074

Amortization of loss
 
(6,734
)
 
(1,673
)
 
(545
)
 
(8,952
)
Settlement loss
 

 

 
(423
)
 
(423
)
 
 

($7,123
)
 

$3,897

 

($1,075
)
 

($4,301
)
Entergy Gulf States Louisiana
 
 
 
 
 
 
 
 
Amortization of prior service cost
 

$—

 

$559

 

$—

 

$559

Amortization of loss
 
(478
)
 
(303
)
 
(1
)
 
(782
)
 
 

($478
)
 

$256

 

($1
)
 

($223
)
Entergy Louisiana
 
 
 
 
 
 
 
 
Amortization of prior service cost
 

$—

 

$844

 

$—

 

$844

Amortization of loss
 

 
(378
)
 

 
(378
)
 
 

$—

 

$466

 

$—

 

$466


2013

Qualified
Pension
Costs

Other
Postretirement
Costs

Non-Qualified
Pension Costs

Total


(In Thousands)


Entergy








Amortization of prior service cost


($466
)


$3,007



($127
)


$2,414

Amortization of loss

(11,050
)

(5,485
)

(644
)

(17,179
)
Curtailment loss

(1,304
)





(1,304
)
Settlement loss





(9,662
)

(9,662
)



($12,820
)


($2,478
)


($10,433
)


($25,731
)
Entergy Gulf States Louisiana








Amortization of prior service cost


$—



$206



$—



$206

Amortization of loss

(772
)

(1,173
)

(2
)

(1,947
)



($772
)


($967
)


($2
)


($1,741
)
Entergy Louisiana








Amortization of prior service cost


$—



$62



$—



$62

Amortization of loss



(1,288
)



(1,288
)



$—



($1,226
)


$—



($1,226
)

Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the nine months ended September 30, 2014 and 2013:
2014

Qualified
Pension
Costs

Other
Postretirement
Costs

Non-Qualified
Pension Costs

Total


(In Thousands)


Entergy








Amortization of prior service cost


($1,167
)


$16,711



($317
)


$15,227

Amortization of loss

(20,202
)

(5,019
)

(1,682
)

(26,903
)
Settlement loss





(2,971
)

(2,971
)



($21,369
)


$11,692



($4,970
)


($14,647
)
Entergy Gulf States Louisiana








Amortization of prior service cost


$—



$1,677



$—



$1,677

Amortization of loss

(1,433
)

(909
)

(3
)

(2,345
)



($1,433
)


$768



($3
)


($668
)
Entergy Louisiana








Amortization of prior service cost


$—



$2,533



$—



$2,533

Amortization of loss



(1,134
)



(1,134
)



$—



$1,399



$—



$1,399


2013
 
Qualified
Pension
Costs
 
Other
Postretirement
Costs
 
Non-Qualified
Pension Costs
 
Total
 
 
(In Thousands)
 
 
Entergy
 
 
 
 
 
 
 
 
Amortization of prior service cost
 

($1,472
)
 

$9,022

 

($375
)
 

$7,175

Amortization of loss
 
(34,740
)
 
(16,455
)
 
(2,073
)
 
(53,268
)
Curtailment loss
 
(1,304
)
 

 

 
(1,304
)
Settlement loss
 

 

 
(9,662
)
 
(9,662
)
 
 

($37,516
)
 

($7,433
)
 

($12,110
)
 

($57,059
)
Entergy Gulf States Louisiana
 
 
 
 
 
 
 
 
Amortization of prior service cost
 

($1
)
 

$618

 

$—

 

$617

Amortization of loss
 
(2,314
)
 
(3,520
)
 
(5
)
 
(5,839
)
 
 

($2,315
)
 

($2,902
)
 

($5
)
 

($5,222
)
Entergy Louisiana
 
 
 
 
 
 
 
 
Amortization of prior service cost
 

$—

 

$186

 

$—

 

$186

Amortization of loss
 

 
(3,862
)
 

 
(3,862
)
 
 

$—

 

($3,676
)
 

$—

 

($3,676
)


Parent Company [Member] | Pension Plans Defined Benefit [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
 
2014
 
2013
 
(In Thousands)
Service cost - benefits earned during the period

$35,109

 

$43,542

Interest cost on projected benefit obligation
72,519

 
65,464

Expected return on assets
(90,366
)
 
(81,898
)
Amortization of prior service cost
400

 
531

Amortization of loss
36,274

 
54,156

Curtailment loss

 
1,304

Net pension costs

$53,936

 

$83,099

    
Entergy’s qualified pension cost, including amounts capitalized, for the nine months ended September 30, 2014 and 2013, included the following components:
 
2014
 
2013
 
(In Thousands)
Service cost - benefits earned during the period

$105,327

 

$131,644

Interest cost on projected benefit obligation
217,557

 
195,996

Expected return on assets
(271,098
)
 
(245,394
)
Amortization of prior service cost
1,200

 
1,665

Amortization of loss
108,822

 
164,058

Curtailment loss

 
1,304

Special termination benefit
732

 

Net pension costs

$162,540

 

$249,273

Parent Company [Member] | Other Postretirement [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
 
2014
 
2013
 
(In Thousands)
Service cost - benefits earned during the period

$10,873

 

$18,917

Interest cost on accumulated postretirement benefit obligation (APBO)
17,960

 
19,766

Expected return on assets
(11,197
)
 
(9,950
)
Amortization of prior service credit
(7,898
)
 
(3,334
)
Amortization of loss
2,786

 
11,304

Net other postretirement benefit cost

$12,524

 

$36,703


Entergy’s other postretirement benefit cost, including amounts capitalized, for the nine months ended September 30, 2014 and 2013, included the following components:
 
2014
 
2013
 
(In Thousands)
Service cost - benefits earned during the period

$32,619

 

$56,751

Interest cost on accumulated postretirement benefit obligation (APBO)
53,880

 
59,298

Expected return on assets
(33,591
)
 
(29,850
)
Amortization of prior service credit
(23,694
)
 
(10,002
)
Amortization of loss
8,358

 
33,912

Net other postretirement benefit cost

$37,572

 

$110,109

Entergy Arkansas [Member] | Pension Plans Defined Benefit [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$5,023

 

$2,881

 

$3,546

 

$1,523

 

$666

 

$1,285

 

$1,446

Interest cost on projected
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit obligation
 
14,884

 
7,278

 
9,467

 
4,318

 
2,041

 
4,437

 
3,390

Expected return on assets
 
(18,305
)
 
(9,488
)
 
(11,449
)
 
(5,698
)
 
(2,505
)
 
(5,931
)
 
(4,155
)
Amortization of loss
 
8,989

 
3,981

 
6,131

 
2,354

 
1,449

 
2,339

 
2,375

Net pension cost
 

$10,591

 

$4,652

 

$7,695

 

$2,497

 

$1,651

 

$2,130

 

$3,056

2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$6,371

 

$3,599

 

$4,334

 

$1,842

 

$832

 

$1,637

 

$1,836

Interest cost on projected
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit obligation
 
13,550

 
6,657

 
8,644

 
3,930

 
1,849

 
4,055

 
3,016

Expected return on assets
 
(16,717
)
 
(8,734
)
 
(10,454
)
 
(5,279
)
 
(2,270
)
 
(5,566
)
 
(4,299
)
Amortization of prior service cost
 
6

 
2

 
21

 
2

 

 
2

 
3

Amortization of loss
 
12,544

 
5,933

 
8,727

 
3,344

 
2,011

 
3,373

 
2,429

Net pension cost
 

$15,754

 

$7,457

 

$11,272

 

$3,839

 

$2,422

 

$3,501

 

$2,985


The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the nine months ended September 30, 2014 and 2013, included the following components:
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$15,069

 

$8,643

 

$10,638

 

$4,569

 

$1,998

 

$3,855

 

$4,338

Interest cost on projected
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit obligation
 
44,652

 
21,834

 
28,401

 
12,954

 
6,123

 
13,311

 
10,170

Expected return on assets
 
(54,915
)
 
(28,464
)
 
(34,347
)
 
(17,094
)
 
(7,515
)
 
(17,793
)
 
(12,465
)
Amortization of loss
 
26,967

 
11,943

 
18,393

 
7,062

 
4,347

 
7,017

 
7,125

Net pension cost
 

$31,773

 

$13,956

 

$23,085

 

$7,491

 

$4,953

 

$6,390

 

$9,168


2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$19,113

 

$10,797

 

$13,002

 

$5,526

 

$2,496

 

$4,911

 

$5,508

Interest cost on projected
 
 

 
 

 
 

 
 

 
 

 
 

 
 

benefit obligation
 
40,650

 
19,971

 
25,932

 
11,790

 
5,547

 
12,165

 
9,048

Expected return on assets
 
(50,151
)
 
(26,202
)
 
(31,362
)
 
(15,837
)
 
(6,810
)
 
(16,698
)
 
(12,897
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
cost
 
18

 
6

 
63

 
6

 

 
6

 
9

Amortization of loss
 
37,631

 
17,800

 
26,181

 
10,032

 
6,033

 
10,118

 
7,286

Net pension cost
 

$47,261

 

$22,372

 

$33,816

 

$11,517

 

$7,266

 

$10,502

 

$8,954

Expected Employer Contributions
Based on current assumptions, Entergy expects to contribute $399 million to its qualified pension plans in 2014.  As of September 30, 2014, Entergy had contributed $320 million to its pension plans.  Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2014:
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
(In Thousands)
Expected 2014 pension contributions

$95,464

 

$30,176

 

$54,549

 

$21,839

 

$10,509

 

$17,072

 

$21,158

Pension contributions made through September 2014

$76,371

 

$24,217

 

$43,475

 

$17,455

 

$8,408

 

$13,793

 

$16,989

Remaining estimated pension contributions to be made in 2014

$19,093

 

$5,959

 

$11,074

 

$4,384

 

$2,101

 

$3,279

 

$4,169

Entergy Arkansas [Member] | Other Postretirement [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$1,489

 

$1,224

 

$1,130

 

$475

 

$217

 

$595

 

$515

Interest cost on APBO
 
3,065

 
2,095

 
2,066

 
914

 
701

 
1,413

 
653

Expected return on assets
 
(4,784
)
 

 

 
(1,443
)
 
(1,119
)
 
(2,590
)
 
(932
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
credit
 
(610
)
 
(559
)
 
(844
)
 
(229
)
 
(177
)
 
(325
)
 
(206
)
Amortization of loss
 
317

 
303

 
378

 
37

 
14

 
200

 
111

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

($523
)
 

$3,063

 

$2,730

 

($246
)
 

($364
)
 

($707
)
 

$141

2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$2,414

 

$2,001

 

$2,172

 

$819

 

$447

 

$950

 

$907

Interest cost on APBO
 
3,360

 
2,226

 
2,349

 
1,074

 
785

 
1,515

 
729

Expected return on assets
 
(4,149
)
 

 

 
(1,317
)
 
(1,014
)
 
(2,321
)
 
(825
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
cost/(credit)
 
(133
)
 
(206
)
 
(62
)
 
(35
)
 
10

 
(107
)
 
(16
)
Amortization of loss
 
2,041

 
1,173

 
1,288

 
662

 
396

 
976

 
479

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

$3,533

 

$5,194

 

$5,747

 

$1,203

 

$624

 

$1,013

 

$1,274

    
The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the nine months ended September 30, 2014 and 2013, included the following components:
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$4,467

 

$3,672

 

$3,390

 

$1,425

 

$651

 

$1,785

 

$1,545

Interest cost on APBO
 
9,195

 
6,285

 
6,198

 
2,742

 
2,103

 
4,239

 
1,959

Expected return on assets
 
(14,352
)
 

 

 
(4,329
)
 
(3,357
)
 
(7,770
)
 
(2,796
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
credit
 
(1,830
)
 
(1,677
)
 
(2,532
)
 
(687
)
 
(531
)
 
(975
)
 
(618
)
Amortization of loss
 
951

 
909

 
1,134

 
111

 
42

 
600

 
333

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

($1,569
)
 

$9,189

 

$8,190

 

($738
)
 

($1,092
)
 

($2,121
)
 

$423


2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$7,242

 

$6,003

 

$6,516

 

$2,457

 

$1,341

 

$2,850

 

$2,721

Interest cost on APBO
 
10,080

 
6,678

 
7,047

 
3,222

 
2,355

 
4,545

 
2,187

Expected return on assets
 
(12,447
)
 

 

 
(3,951
)
 
(3,042
)
 
(6,963
)
 
(2,475
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
cost/(credit)
 
(399
)
 
(618
)
 
(186
)
 
(105
)
 
30

 
(321
)
 
(48
)
Amortization of loss
 
6,124

 
3,520

 
3,862

 
1,987

 
1,189

 
2,927

 
1,437

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

$10,600

 

$15,583

 

$17,239

 

$3,610

 

$1,873

 

$3,038

 

$3,822

Entergy Arkansas [Member] | Non-Qualified Pension Plans [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
(In Thousands)
Non-qualified pension cost
 third quarter 2014

$377

 

$32

 

$1

 

$47

 

$24

 

$129

Non-qualified pension cost
 third quarter 2013

$121

 

$38

 

$3

 

$46

 

$22

 

$560


The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the nine months ended September 30, 2014 and 2013:
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
(In Thousands)
Non-qualified pension cost
 nine months ended
 September 30, 2014

$657

 

$98

 

$4

 

$143

 

$70

 

$373

Non-qualified pension cost
 nine months ended
 September 30, 2013

$326

 

$113

 

$9

 

$139

 

$68

 

$857

Entergy Gulf States Louisiana [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Reclassification out of Accumulated Other Comprehensive Income, amortization
Reclassification out of Accumulated Other Comprehensive Income

Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the third quarters of 2014 and 2013:
2014
 
Qualified
Pension
Costs
 
Other
Postretirement
Costs
 
Non-Qualified
Pension Costs
 
Total
 
 
(In Thousands)
 
 
Entergy
 
 
 
 
 
 
 
 
Amortization of prior service cost
 

($389
)
 

$5,570

 

($107
)
 

$5,074

Amortization of loss
 
(6,734
)
 
(1,673
)
 
(545
)
 
(8,952
)
Settlement loss
 

 

 
(423
)
 
(423
)
 
 

($7,123
)
 

$3,897

 

($1,075
)
 

($4,301
)
Entergy Gulf States Louisiana
 
 
 
 
 
 
 
 
Amortization of prior service cost
 

$—

 

$559

 

$—

 

$559

Amortization of loss
 
(478
)
 
(303
)
 
(1
)
 
(782
)
 
 

($478
)
 

$256

 

($1
)
 

($223
)
Entergy Louisiana
 
 
 
 
 
 
 
 
Amortization of prior service cost
 

$—

 

$844

 

$—

 

$844

Amortization of loss
 

 
(378
)
 

 
(378
)
 
 

$—

 

$466

 

$—

 

$466


2013

Qualified
Pension
Costs

Other
Postretirement
Costs

Non-Qualified
Pension Costs

Total


(In Thousands)


Entergy








Amortization of prior service cost


($466
)


$3,007



($127
)


$2,414

Amortization of loss

(11,050
)

(5,485
)

(644
)

(17,179
)
Curtailment loss

(1,304
)





(1,304
)
Settlement loss





(9,662
)

(9,662
)



($12,820
)


($2,478
)


($10,433
)


($25,731
)
Entergy Gulf States Louisiana








Amortization of prior service cost


$—



$206



$—



$206

Amortization of loss

(772
)

(1,173
)

(2
)

(1,947
)



($772
)


($967
)


($2
)


($1,741
)
Entergy Louisiana








Amortization of prior service cost


$—



$62



$—



$62

Amortization of loss



(1,288
)



(1,288
)



$—



($1,226
)


$—



($1,226
)

Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the nine months ended September 30, 2014 and 2013:
2014

Qualified
Pension
Costs

Other
Postretirement
Costs

Non-Qualified
Pension Costs

Total


(In Thousands)


Entergy








Amortization of prior service cost


($1,167
)


$16,711



($317
)


$15,227

Amortization of loss

(20,202
)

(5,019
)

(1,682
)

(26,903
)
Settlement loss





(2,971
)

(2,971
)



($21,369
)


$11,692



($4,970
)


($14,647
)
Entergy Gulf States Louisiana








Amortization of prior service cost


$—



$1,677



$—



$1,677

Amortization of loss

(1,433
)

(909
)

(3
)

(2,345
)



($1,433
)


$768



($3
)


($668
)
Entergy Louisiana








Amortization of prior service cost


$—



$2,533



$—



$2,533

Amortization of loss



(1,134
)



(1,134
)



$—



$1,399



$—



$1,399


2013
 
Qualified
Pension
Costs
 
Other
Postretirement
Costs
 
Non-Qualified
Pension Costs
 
Total
 
 
(In Thousands)
 
 
Entergy
 
 
 
 
 
 
 
 
Amortization of prior service cost
 

($1,472
)
 

$9,022

 

($375
)
 

$7,175

Amortization of loss
 
(34,740
)
 
(16,455
)
 
(2,073
)
 
(53,268
)
Curtailment loss
 
(1,304
)
 

 

 
(1,304
)
Settlement loss
 

 

 
(9,662
)
 
(9,662
)
 
 

($37,516
)
 

($7,433
)
 

($12,110
)
 

($57,059
)
Entergy Gulf States Louisiana
 
 
 
 
 
 
 
 
Amortization of prior service cost
 

($1
)
 

$618

 

$—

 

$617

Amortization of loss
 
(2,314
)
 
(3,520
)
 
(5
)
 
(5,839
)
 
 

($2,315
)
 

($2,902
)
 

($5
)
 

($5,222
)
Entergy Louisiana
 
 
 
 
 
 
 
 
Amortization of prior service cost
 

$—

 

$186

 

$—

 

$186

Amortization of loss
 

 
(3,862
)
 

 
(3,862
)
 
 

$—

 

($3,676
)
 

$—

 

($3,676
)


Entergy Gulf States Louisiana [Member] | Pension Plans Defined Benefit [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$5,023

 

$2,881

 

$3,546

 

$1,523

 

$666

 

$1,285

 

$1,446

Interest cost on projected
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit obligation
 
14,884

 
7,278

 
9,467

 
4,318

 
2,041

 
4,437

 
3,390

Expected return on assets
 
(18,305
)
 
(9,488
)
 
(11,449
)
 
(5,698
)
 
(2,505
)
 
(5,931
)
 
(4,155
)
Amortization of loss
 
8,989

 
3,981

 
6,131

 
2,354

 
1,449

 
2,339

 
2,375

Net pension cost
 

$10,591

 

$4,652

 

$7,695

 

$2,497

 

$1,651

 

$2,130

 

$3,056

2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$6,371

 

$3,599

 

$4,334

 

$1,842

 

$832

 

$1,637

 

$1,836

Interest cost on projected
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit obligation
 
13,550

 
6,657

 
8,644

 
3,930

 
1,849

 
4,055

 
3,016

Expected return on assets
 
(16,717
)
 
(8,734
)
 
(10,454
)
 
(5,279
)
 
(2,270
)
 
(5,566
)
 
(4,299
)
Amortization of prior service cost
 
6

 
2

 
21

 
2

 

 
2

 
3

Amortization of loss
 
12,544

 
5,933

 
8,727

 
3,344

 
2,011

 
3,373

 
2,429

Net pension cost
 

$15,754

 

$7,457

 

$11,272

 

$3,839

 

$2,422

 

$3,501

 

$2,985


The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the nine months ended September 30, 2014 and 2013, included the following components:
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$15,069

 

$8,643

 

$10,638

 

$4,569

 

$1,998

 

$3,855

 

$4,338

Interest cost on projected
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit obligation
 
44,652

 
21,834

 
28,401

 
12,954

 
6,123

 
13,311

 
10,170

Expected return on assets
 
(54,915
)
 
(28,464
)
 
(34,347
)
 
(17,094
)
 
(7,515
)
 
(17,793
)
 
(12,465
)
Amortization of loss
 
26,967

 
11,943

 
18,393

 
7,062

 
4,347

 
7,017

 
7,125

Net pension cost
 

$31,773

 

$13,956

 

$23,085

 

$7,491

 

$4,953

 

$6,390

 

$9,168


2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$19,113

 

$10,797

 

$13,002

 

$5,526

 

$2,496

 

$4,911

 

$5,508

Interest cost on projected
 
 

 
 

 
 

 
 

 
 

 
 

 
 

benefit obligation
 
40,650

 
19,971

 
25,932

 
11,790

 
5,547

 
12,165

 
9,048

Expected return on assets
 
(50,151
)
 
(26,202
)
 
(31,362
)
 
(15,837
)
 
(6,810
)
 
(16,698
)
 
(12,897
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
cost
 
18

 
6

 
63

 
6

 

 
6

 
9

Amortization of loss
 
37,631

 
17,800

 
26,181

 
10,032

 
6,033

 
10,118

 
7,286

Net pension cost
 

$47,261

 

$22,372

 

$33,816

 

$11,517

 

$7,266

 

$10,502

 

$8,954

Expected Employer Contributions
Based on current assumptions, Entergy expects to contribute $399 million to its qualified pension plans in 2014.  As of September 30, 2014, Entergy had contributed $320 million to its pension plans.  Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2014:
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
(In Thousands)
Expected 2014 pension contributions

$95,464

 

$30,176

 

$54,549

 

$21,839

 

$10,509

 

$17,072

 

$21,158

Pension contributions made through September 2014

$76,371

 

$24,217

 

$43,475

 

$17,455

 

$8,408

 

$13,793

 

$16,989

Remaining estimated pension contributions to be made in 2014

$19,093

 

$5,959

 

$11,074

 

$4,384

 

$2,101

 

$3,279

 

$4,169

Entergy Gulf States Louisiana [Member] | Other Postretirement [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$1,489

 

$1,224

 

$1,130

 

$475

 

$217

 

$595

 

$515

Interest cost on APBO
 
3,065

 
2,095

 
2,066

 
914

 
701

 
1,413

 
653

Expected return on assets
 
(4,784
)
 

 

 
(1,443
)
 
(1,119
)
 
(2,590
)
 
(932
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
credit
 
(610
)
 
(559
)
 
(844
)
 
(229
)
 
(177
)
 
(325
)
 
(206
)
Amortization of loss
 
317

 
303

 
378

 
37

 
14

 
200

 
111

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

($523
)
 

$3,063

 

$2,730

 

($246
)
 

($364
)
 

($707
)
 

$141

2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$2,414

 

$2,001

 

$2,172

 

$819

 

$447

 

$950

 

$907

Interest cost on APBO
 
3,360

 
2,226

 
2,349

 
1,074

 
785

 
1,515

 
729

Expected return on assets
 
(4,149
)
 

 

 
(1,317
)
 
(1,014
)
 
(2,321
)
 
(825
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
cost/(credit)
 
(133
)
 
(206
)
 
(62
)
 
(35
)
 
10

 
(107
)
 
(16
)
Amortization of loss
 
2,041

 
1,173

 
1,288

 
662

 
396

 
976

 
479

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

$3,533

 

$5,194

 

$5,747

 

$1,203

 

$624

 

$1,013

 

$1,274

    
The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the nine months ended September 30, 2014 and 2013, included the following components:
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$4,467

 

$3,672

 

$3,390

 

$1,425

 

$651

 

$1,785

 

$1,545

Interest cost on APBO
 
9,195

 
6,285

 
6,198

 
2,742

 
2,103

 
4,239

 
1,959

Expected return on assets
 
(14,352
)
 

 

 
(4,329
)
 
(3,357
)
 
(7,770
)
 
(2,796
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
credit
 
(1,830
)
 
(1,677
)
 
(2,532
)
 
(687
)
 
(531
)
 
(975
)
 
(618
)
Amortization of loss
 
951

 
909

 
1,134

 
111

 
42

 
600

 
333

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

($1,569
)
 

$9,189

 

$8,190

 

($738
)
 

($1,092
)
 

($2,121
)
 

$423


2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$7,242

 

$6,003

 

$6,516

 

$2,457

 

$1,341

 

$2,850

 

$2,721

Interest cost on APBO
 
10,080

 
6,678

 
7,047

 
3,222

 
2,355

 
4,545

 
2,187

Expected return on assets
 
(12,447
)
 

 

 
(3,951
)
 
(3,042
)
 
(6,963
)
 
(2,475
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
cost/(credit)
 
(399
)
 
(618
)
 
(186
)
 
(105
)
 
30

 
(321
)
 
(48
)
Amortization of loss
 
6,124

 
3,520

 
3,862

 
1,987

 
1,189

 
2,927

 
1,437

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

$10,600

 

$15,583

 

$17,239

 

$3,610

 

$1,873

 

$3,038

 

$3,822

Entergy Gulf States Louisiana [Member] | Non-Qualified Pension Plans [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
(In Thousands)
Non-qualified pension cost
 third quarter 2014

$377

 

$32

 

$1

 

$47

 

$24

 

$129

Non-qualified pension cost
 third quarter 2013

$121

 

$38

 

$3

 

$46

 

$22

 

$560


The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the nine months ended September 30, 2014 and 2013:
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
(In Thousands)
Non-qualified pension cost
 nine months ended
 September 30, 2014

$657

 

$98

 

$4

 

$143

 

$70

 

$373

Non-qualified pension cost
 nine months ended
 September 30, 2013

$326

 

$113

 

$9

 

$139

 

$68

 

$857

Entergy Louisiana [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Reclassification out of Accumulated Other Comprehensive Income, amortization
Reclassification out of Accumulated Other Comprehensive Income

Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the third quarters of 2014 and 2013:
2014
 
Qualified
Pension
Costs
 
Other
Postretirement
Costs
 
Non-Qualified
Pension Costs
 
Total
 
 
(In Thousands)
 
 
Entergy
 
 
 
 
 
 
 
 
Amortization of prior service cost
 

($389
)
 

$5,570

 

($107
)
 

$5,074

Amortization of loss
 
(6,734
)
 
(1,673
)
 
(545
)
 
(8,952
)
Settlement loss
 

 

 
(423
)
 
(423
)
 
 

($7,123
)
 

$3,897

 

($1,075
)
 

($4,301
)
Entergy Gulf States Louisiana
 
 
 
 
 
 
 
 
Amortization of prior service cost
 

$—

 

$559

 

$—

 

$559

Amortization of loss
 
(478
)
 
(303
)
 
(1
)
 
(782
)
 
 

($478
)
 

$256

 

($1
)
 

($223
)
Entergy Louisiana
 
 
 
 
 
 
 
 
Amortization of prior service cost
 

$—

 

$844

 

$—

 

$844

Amortization of loss
 

 
(378
)
 

 
(378
)
 
 

$—

 

$466

 

$—

 

$466


2013

Qualified
Pension
Costs

Other
Postretirement
Costs

Non-Qualified
Pension Costs

Total


(In Thousands)


Entergy








Amortization of prior service cost


($466
)


$3,007



($127
)


$2,414

Amortization of loss

(11,050
)

(5,485
)

(644
)

(17,179
)
Curtailment loss

(1,304
)





(1,304
)
Settlement loss





(9,662
)

(9,662
)



($12,820
)


($2,478
)


($10,433
)


($25,731
)
Entergy Gulf States Louisiana








Amortization of prior service cost


$—



$206



$—



$206

Amortization of loss

(772
)

(1,173
)

(2
)

(1,947
)



($772
)


($967
)


($2
)


($1,741
)
Entergy Louisiana








Amortization of prior service cost


$—



$62



$—



$62

Amortization of loss



(1,288
)



(1,288
)



$—



($1,226
)


$—



($1,226
)

Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the nine months ended September 30, 2014 and 2013:
2014

Qualified
Pension
Costs

Other
Postretirement
Costs

Non-Qualified
Pension Costs

Total


(In Thousands)


Entergy








Amortization of prior service cost


($1,167
)


$16,711



($317
)


$15,227

Amortization of loss

(20,202
)

(5,019
)

(1,682
)

(26,903
)
Settlement loss





(2,971
)

(2,971
)



($21,369
)


$11,692



($4,970
)


($14,647
)
Entergy Gulf States Louisiana








Amortization of prior service cost


$—



$1,677



$—



$1,677

Amortization of loss

(1,433
)

(909
)

(3
)

(2,345
)



($1,433
)


$768



($3
)


($668
)
Entergy Louisiana








Amortization of prior service cost


$—



$2,533



$—



$2,533

Amortization of loss



(1,134
)



(1,134
)



$—



$1,399



$—



$1,399


2013
 
Qualified
Pension
Costs
 
Other
Postretirement
Costs
 
Non-Qualified
Pension Costs
 
Total
 
 
(In Thousands)
 
 
Entergy
 
 
 
 
 
 
 
 
Amortization of prior service cost
 

($1,472
)
 

$9,022

 

($375
)
 

$7,175

Amortization of loss
 
(34,740
)
 
(16,455
)
 
(2,073
)
 
(53,268
)
Curtailment loss
 
(1,304
)
 

 

 
(1,304
)
Settlement loss
 

 

 
(9,662
)
 
(9,662
)
 
 

($37,516
)
 

($7,433
)
 

($12,110
)
 

($57,059
)
Entergy Gulf States Louisiana
 
 
 
 
 
 
 
 
Amortization of prior service cost
 

($1
)
 

$618

 

$—

 

$617

Amortization of loss
 
(2,314
)
 
(3,520
)
 
(5
)
 
(5,839
)
 
 

($2,315
)
 

($2,902
)
 

($5
)
 

($5,222
)
Entergy Louisiana
 
 
 
 
 
 
 
 
Amortization of prior service cost
 

$—

 

$186

 

$—

 

$186

Amortization of loss
 

 
(3,862
)
 

 
(3,862
)
 
 

$—

 

($3,676
)
 

$—

 

($3,676
)
Entergy Louisiana [Member] | Pension Plans Defined Benefit [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$5,023

 

$2,881

 

$3,546

 

$1,523

 

$666

 

$1,285

 

$1,446

Interest cost on projected
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit obligation
 
14,884

 
7,278

 
9,467

 
4,318

 
2,041

 
4,437

 
3,390

Expected return on assets
 
(18,305
)
 
(9,488
)
 
(11,449
)
 
(5,698
)
 
(2,505
)
 
(5,931
)
 
(4,155
)
Amortization of loss
 
8,989

 
3,981

 
6,131

 
2,354

 
1,449

 
2,339

 
2,375

Net pension cost
 

$10,591

 

$4,652

 

$7,695

 

$2,497

 

$1,651

 

$2,130

 

$3,056

2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$6,371

 

$3,599

 

$4,334

 

$1,842

 

$832

 

$1,637

 

$1,836

Interest cost on projected
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit obligation
 
13,550

 
6,657

 
8,644

 
3,930

 
1,849

 
4,055

 
3,016

Expected return on assets
 
(16,717
)
 
(8,734
)
 
(10,454
)
 
(5,279
)
 
(2,270
)
 
(5,566
)
 
(4,299
)
Amortization of prior service cost
 
6

 
2

 
21

 
2

 

 
2

 
3

Amortization of loss
 
12,544

 
5,933

 
8,727

 
3,344

 
2,011

 
3,373

 
2,429

Net pension cost
 

$15,754

 

$7,457

 

$11,272

 

$3,839

 

$2,422

 

$3,501

 

$2,985


The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the nine months ended September 30, 2014 and 2013, included the following components:
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$15,069

 

$8,643

 

$10,638

 

$4,569

 

$1,998

 

$3,855

 

$4,338

Interest cost on projected
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit obligation
 
44,652

 
21,834

 
28,401

 
12,954

 
6,123

 
13,311

 
10,170

Expected return on assets
 
(54,915
)
 
(28,464
)
 
(34,347
)
 
(17,094
)
 
(7,515
)
 
(17,793
)
 
(12,465
)
Amortization of loss
 
26,967

 
11,943

 
18,393

 
7,062

 
4,347

 
7,017

 
7,125

Net pension cost
 

$31,773

 

$13,956

 

$23,085

 

$7,491

 

$4,953

 

$6,390

 

$9,168


2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$19,113

 

$10,797

 

$13,002

 

$5,526

 

$2,496

 

$4,911

 

$5,508

Interest cost on projected
 
 

 
 

 
 

 
 

 
 

 
 

 
 

benefit obligation
 
40,650

 
19,971

 
25,932

 
11,790

 
5,547

 
12,165

 
9,048

Expected return on assets
 
(50,151
)
 
(26,202
)
 
(31,362
)
 
(15,837
)
 
(6,810
)
 
(16,698
)
 
(12,897
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
cost
 
18

 
6

 
63

 
6

 

 
6

 
9

Amortization of loss
 
37,631

 
17,800

 
26,181

 
10,032

 
6,033

 
10,118

 
7,286

Net pension cost
 

$47,261

 

$22,372

 

$33,816

 

$11,517

 

$7,266

 

$10,502

 

$8,954

Expected Employer Contributions
Based on current assumptions, Entergy expects to contribute $399 million to its qualified pension plans in 2014.  As of September 30, 2014, Entergy had contributed $320 million to its pension plans.  Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2014:
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
(In Thousands)
Expected 2014 pension contributions

$95,464

 

$30,176

 

$54,549

 

$21,839

 

$10,509

 

$17,072

 

$21,158

Pension contributions made through September 2014

$76,371

 

$24,217

 

$43,475

 

$17,455

 

$8,408

 

$13,793

 

$16,989

Remaining estimated pension contributions to be made in 2014

$19,093

 

$5,959

 

$11,074

 

$4,384

 

$2,101

 

$3,279

 

$4,169

Entergy Louisiana [Member] | Other Postretirement [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$1,489

 

$1,224

 

$1,130

 

$475

 

$217

 

$595

 

$515

Interest cost on APBO
 
3,065

 
2,095

 
2,066

 
914

 
701

 
1,413

 
653

Expected return on assets
 
(4,784
)
 

 

 
(1,443
)
 
(1,119
)
 
(2,590
)
 
(932
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
credit
 
(610
)
 
(559
)
 
(844
)
 
(229
)
 
(177
)
 
(325
)
 
(206
)
Amortization of loss
 
317

 
303

 
378

 
37

 
14

 
200

 
111

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

($523
)
 

$3,063

 

$2,730

 

($246
)
 

($364
)
 

($707
)
 

$141

2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$2,414

 

$2,001

 

$2,172

 

$819

 

$447

 

$950

 

$907

Interest cost on APBO
 
3,360

 
2,226

 
2,349

 
1,074

 
785

 
1,515

 
729

Expected return on assets
 
(4,149
)
 

 

 
(1,317
)
 
(1,014
)
 
(2,321
)
 
(825
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
cost/(credit)
 
(133
)
 
(206
)
 
(62
)
 
(35
)
 
10

 
(107
)
 
(16
)
Amortization of loss
 
2,041

 
1,173

 
1,288

 
662

 
396

 
976

 
479

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

$3,533

 

$5,194

 

$5,747

 

$1,203

 

$624

 

$1,013

 

$1,274

    
The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the nine months ended September 30, 2014 and 2013, included the following components:
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$4,467

 

$3,672

 

$3,390

 

$1,425

 

$651

 

$1,785

 

$1,545

Interest cost on APBO
 
9,195

 
6,285

 
6,198

 
2,742

 
2,103

 
4,239

 
1,959

Expected return on assets
 
(14,352
)
 

 

 
(4,329
)
 
(3,357
)
 
(7,770
)
 
(2,796
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
credit
 
(1,830
)
 
(1,677
)
 
(2,532
)
 
(687
)
 
(531
)
 
(975
)
 
(618
)
Amortization of loss
 
951

 
909

 
1,134

 
111

 
42

 
600

 
333

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

($1,569
)
 

$9,189

 

$8,190

 

($738
)
 

($1,092
)
 

($2,121
)
 

$423


2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$7,242

 

$6,003

 

$6,516

 

$2,457

 

$1,341

 

$2,850

 

$2,721

Interest cost on APBO
 
10,080

 
6,678

 
7,047

 
3,222

 
2,355

 
4,545

 
2,187

Expected return on assets
 
(12,447
)
 

 

 
(3,951
)
 
(3,042
)
 
(6,963
)
 
(2,475
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
cost/(credit)
 
(399
)
 
(618
)
 
(186
)
 
(105
)
 
30

 
(321
)
 
(48
)
Amortization of loss
 
6,124

 
3,520

 
3,862

 
1,987

 
1,189

 
2,927

 
1,437

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

$10,600

 

$15,583

 

$17,239

 

$3,610

 

$1,873

 

$3,038

 

$3,822

Entergy Louisiana [Member] | Non-Qualified Pension Plans [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
(In Thousands)
Non-qualified pension cost
 third quarter 2014

$377

 

$32

 

$1

 

$47

 

$24

 

$129

Non-qualified pension cost
 third quarter 2013

$121

 

$38

 

$3

 

$46

 

$22

 

$560


The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the nine months ended September 30, 2014 and 2013:
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
(In Thousands)
Non-qualified pension cost
 nine months ended
 September 30, 2014

$657

 

$98

 

$4

 

$143

 

$70

 

$373

Non-qualified pension cost
 nine months ended
 September 30, 2013

$326

 

$113

 

$9

 

$139

 

$68

 

$857

Entergy Mississippi [Member] | Pension Plans Defined Benefit [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$5,023

 

$2,881

 

$3,546

 

$1,523

 

$666

 

$1,285

 

$1,446

Interest cost on projected
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit obligation
 
14,884

 
7,278

 
9,467

 
4,318

 
2,041

 
4,437

 
3,390

Expected return on assets
 
(18,305
)
 
(9,488
)
 
(11,449
)
 
(5,698
)
 
(2,505
)
 
(5,931
)
 
(4,155
)
Amortization of loss
 
8,989

 
3,981

 
6,131

 
2,354

 
1,449

 
2,339

 
2,375

Net pension cost
 

$10,591

 

$4,652

 

$7,695

 

$2,497

 

$1,651

 

$2,130

 

$3,056

2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$6,371

 

$3,599

 

$4,334

 

$1,842

 

$832

 

$1,637

 

$1,836

Interest cost on projected
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit obligation
 
13,550

 
6,657

 
8,644

 
3,930

 
1,849

 
4,055

 
3,016

Expected return on assets
 
(16,717
)
 
(8,734
)
 
(10,454
)
 
(5,279
)
 
(2,270
)
 
(5,566
)
 
(4,299
)
Amortization of prior service cost
 
6

 
2

 
21

 
2

 

 
2

 
3

Amortization of loss
 
12,544

 
5,933

 
8,727

 
3,344

 
2,011

 
3,373

 
2,429

Net pension cost
 

$15,754

 

$7,457

 

$11,272

 

$3,839

 

$2,422

 

$3,501

 

$2,985


The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the nine months ended September 30, 2014 and 2013, included the following components:
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$15,069

 

$8,643

 

$10,638

 

$4,569

 

$1,998

 

$3,855

 

$4,338

Interest cost on projected
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit obligation
 
44,652

 
21,834

 
28,401

 
12,954

 
6,123

 
13,311

 
10,170

Expected return on assets
 
(54,915
)
 
(28,464
)
 
(34,347
)
 
(17,094
)
 
(7,515
)
 
(17,793
)
 
(12,465
)
Amortization of loss
 
26,967

 
11,943

 
18,393

 
7,062

 
4,347

 
7,017

 
7,125

Net pension cost
 

$31,773

 

$13,956

 

$23,085

 

$7,491

 

$4,953

 

$6,390

 

$9,168


2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$19,113

 

$10,797

 

$13,002

 

$5,526

 

$2,496

 

$4,911

 

$5,508

Interest cost on projected
 
 

 
 

 
 

 
 

 
 

 
 

 
 

benefit obligation
 
40,650

 
19,971

 
25,932

 
11,790

 
5,547

 
12,165

 
9,048

Expected return on assets
 
(50,151
)
 
(26,202
)
 
(31,362
)
 
(15,837
)
 
(6,810
)
 
(16,698
)
 
(12,897
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
cost
 
18

 
6

 
63

 
6

 

 
6

 
9

Amortization of loss
 
37,631

 
17,800

 
26,181

 
10,032

 
6,033

 
10,118

 
7,286

Net pension cost
 

$47,261

 

$22,372

 

$33,816

 

$11,517

 

$7,266

 

$10,502

 

$8,954

Expected Employer Contributions
Based on current assumptions, Entergy expects to contribute $399 million to its qualified pension plans in 2014.  As of September 30, 2014, Entergy had contributed $320 million to its pension plans.  Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2014:
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
(In Thousands)
Expected 2014 pension contributions

$95,464

 

$30,176

 

$54,549

 

$21,839

 

$10,509

 

$17,072

 

$21,158

Pension contributions made through September 2014

$76,371

 

$24,217

 

$43,475

 

$17,455

 

$8,408

 

$13,793

 

$16,989

Remaining estimated pension contributions to be made in 2014

$19,093

 

$5,959

 

$11,074

 

$4,384

 

$2,101

 

$3,279

 

$4,169

Entergy Mississippi [Member] | Other Postretirement [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$1,489

 

$1,224

 

$1,130

 

$475

 

$217

 

$595

 

$515

Interest cost on APBO
 
3,065

 
2,095

 
2,066

 
914

 
701

 
1,413

 
653

Expected return on assets
 
(4,784
)
 

 

 
(1,443
)
 
(1,119
)
 
(2,590
)
 
(932
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
credit
 
(610
)
 
(559
)
 
(844
)
 
(229
)
 
(177
)
 
(325
)
 
(206
)
Amortization of loss
 
317

 
303

 
378

 
37

 
14

 
200

 
111

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

($523
)
 

$3,063

 

$2,730

 

($246
)
 

($364
)
 

($707
)
 

$141

2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$2,414

 

$2,001

 

$2,172

 

$819

 

$447

 

$950

 

$907

Interest cost on APBO
 
3,360

 
2,226

 
2,349

 
1,074

 
785

 
1,515

 
729

Expected return on assets
 
(4,149
)
 

 

 
(1,317
)
 
(1,014
)
 
(2,321
)
 
(825
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
cost/(credit)
 
(133
)
 
(206
)
 
(62
)
 
(35
)
 
10

 
(107
)
 
(16
)
Amortization of loss
 
2,041

 
1,173

 
1,288

 
662

 
396

 
976

 
479

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

$3,533

 

$5,194

 

$5,747

 

$1,203

 

$624

 

$1,013

 

$1,274

    
The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the nine months ended September 30, 2014 and 2013, included the following components:
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$4,467

 

$3,672

 

$3,390

 

$1,425

 

$651

 

$1,785

 

$1,545

Interest cost on APBO
 
9,195

 
6,285

 
6,198

 
2,742

 
2,103

 
4,239

 
1,959

Expected return on assets
 
(14,352
)
 

 

 
(4,329
)
 
(3,357
)
 
(7,770
)
 
(2,796
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
credit
 
(1,830
)
 
(1,677
)
 
(2,532
)
 
(687
)
 
(531
)
 
(975
)
 
(618
)
Amortization of loss
 
951

 
909

 
1,134

 
111

 
42

 
600

 
333

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

($1,569
)
 

$9,189

 

$8,190

 

($738
)
 

($1,092
)
 

($2,121
)
 

$423


2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$7,242

 

$6,003

 

$6,516

 

$2,457

 

$1,341

 

$2,850

 

$2,721

Interest cost on APBO
 
10,080

 
6,678

 
7,047

 
3,222

 
2,355

 
4,545

 
2,187

Expected return on assets
 
(12,447
)
 

 

 
(3,951
)
 
(3,042
)
 
(6,963
)
 
(2,475
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
cost/(credit)
 
(399
)
 
(618
)
 
(186
)
 
(105
)
 
30

 
(321
)
 
(48
)
Amortization of loss
 
6,124

 
3,520

 
3,862

 
1,987

 
1,189

 
2,927

 
1,437

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

$10,600

 

$15,583

 

$17,239

 

$3,610

 

$1,873

 

$3,038

 

$3,822

Entergy Mississippi [Member] | Non-Qualified Pension Plans [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
(In Thousands)
Non-qualified pension cost
 third quarter 2014

$377

 

$32

 

$1

 

$47

 

$24

 

$129

Non-qualified pension cost
 third quarter 2013

$121

 

$38

 

$3

 

$46

 

$22

 

$560


The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the nine months ended September 30, 2014 and 2013:
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
(In Thousands)
Non-qualified pension cost
 nine months ended
 September 30, 2014

$657

 

$98

 

$4

 

$143

 

$70

 

$373

Non-qualified pension cost
 nine months ended
 September 30, 2013

$326

 

$113

 

$9

 

$139

 

$68

 

$857

Entergy New Orleans [Member] | Pension Plans Defined Benefit [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$5,023

 

$2,881

 

$3,546

 

$1,523

 

$666

 

$1,285

 

$1,446

Interest cost on projected
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit obligation
 
14,884

 
7,278

 
9,467

 
4,318

 
2,041

 
4,437

 
3,390

Expected return on assets
 
(18,305
)
 
(9,488
)
 
(11,449
)
 
(5,698
)
 
(2,505
)
 
(5,931
)
 
(4,155
)
Amortization of loss
 
8,989

 
3,981

 
6,131

 
2,354

 
1,449

 
2,339

 
2,375

Net pension cost
 

$10,591

 

$4,652

 

$7,695

 

$2,497

 

$1,651

 

$2,130

 

$3,056

2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$6,371

 

$3,599

 

$4,334

 

$1,842

 

$832

 

$1,637

 

$1,836

Interest cost on projected
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit obligation
 
13,550

 
6,657

 
8,644

 
3,930

 
1,849

 
4,055

 
3,016

Expected return on assets
 
(16,717
)
 
(8,734
)
 
(10,454
)
 
(5,279
)
 
(2,270
)
 
(5,566
)
 
(4,299
)
Amortization of prior service cost
 
6

 
2

 
21

 
2

 

 
2

 
3

Amortization of loss
 
12,544

 
5,933

 
8,727

 
3,344

 
2,011

 
3,373

 
2,429

Net pension cost
 

$15,754

 

$7,457

 

$11,272

 

$3,839

 

$2,422

 

$3,501

 

$2,985


The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the nine months ended September 30, 2014 and 2013, included the following components:
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$15,069

 

$8,643

 

$10,638

 

$4,569

 

$1,998

 

$3,855

 

$4,338

Interest cost on projected
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit obligation
 
44,652

 
21,834

 
28,401

 
12,954

 
6,123

 
13,311

 
10,170

Expected return on assets
 
(54,915
)
 
(28,464
)
 
(34,347
)
 
(17,094
)
 
(7,515
)
 
(17,793
)
 
(12,465
)
Amortization of loss
 
26,967

 
11,943

 
18,393

 
7,062

 
4,347

 
7,017

 
7,125

Net pension cost
 

$31,773

 

$13,956

 

$23,085

 

$7,491

 

$4,953

 

$6,390

 

$9,168


2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$19,113

 

$10,797

 

$13,002

 

$5,526

 

$2,496

 

$4,911

 

$5,508

Interest cost on projected
 
 

 
 

 
 

 
 

 
 

 
 

 
 

benefit obligation
 
40,650

 
19,971

 
25,932

 
11,790

 
5,547

 
12,165

 
9,048

Expected return on assets
 
(50,151
)
 
(26,202
)
 
(31,362
)
 
(15,837
)
 
(6,810
)
 
(16,698
)
 
(12,897
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
cost
 
18

 
6

 
63

 
6

 

 
6

 
9

Amortization of loss
 
37,631

 
17,800

 
26,181

 
10,032

 
6,033

 
10,118

 
7,286

Net pension cost
 

$47,261

 

$22,372

 

$33,816

 

$11,517

 

$7,266

 

$10,502

 

$8,954

Expected Employer Contributions
Based on current assumptions, Entergy expects to contribute $399 million to its qualified pension plans in 2014.  As of September 30, 2014, Entergy had contributed $320 million to its pension plans.  Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2014:
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
(In Thousands)
Expected 2014 pension contributions

$95,464

 

$30,176

 

$54,549

 

$21,839

 

$10,509

 

$17,072

 

$21,158

Pension contributions made through September 2014

$76,371

 

$24,217

 

$43,475

 

$17,455

 

$8,408

 

$13,793

 

$16,989

Remaining estimated pension contributions to be made in 2014

$19,093

 

$5,959

 

$11,074

 

$4,384

 

$2,101

 

$3,279

 

$4,169

Entergy New Orleans [Member] | Other Postretirement [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$1,489

 

$1,224

 

$1,130

 

$475

 

$217

 

$595

 

$515

Interest cost on APBO
 
3,065

 
2,095

 
2,066

 
914

 
701

 
1,413

 
653

Expected return on assets
 
(4,784
)
 

 

 
(1,443
)
 
(1,119
)
 
(2,590
)
 
(932
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
credit
 
(610
)
 
(559
)
 
(844
)
 
(229
)
 
(177
)
 
(325
)
 
(206
)
Amortization of loss
 
317

 
303

 
378

 
37

 
14

 
200

 
111

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

($523
)
 

$3,063

 

$2,730

 

($246
)
 

($364
)
 

($707
)
 

$141

2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$2,414

 

$2,001

 

$2,172

 

$819

 

$447

 

$950

 

$907

Interest cost on APBO
 
3,360

 
2,226

 
2,349

 
1,074

 
785

 
1,515

 
729

Expected return on assets
 
(4,149
)
 

 

 
(1,317
)
 
(1,014
)
 
(2,321
)
 
(825
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
cost/(credit)
 
(133
)
 
(206
)
 
(62
)
 
(35
)
 
10

 
(107
)
 
(16
)
Amortization of loss
 
2,041

 
1,173

 
1,288

 
662

 
396

 
976

 
479

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

$3,533

 

$5,194

 

$5,747

 

$1,203

 

$624

 

$1,013

 

$1,274

    
The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the nine months ended September 30, 2014 and 2013, included the following components:
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$4,467

 

$3,672

 

$3,390

 

$1,425

 

$651

 

$1,785

 

$1,545

Interest cost on APBO
 
9,195

 
6,285

 
6,198

 
2,742

 
2,103

 
4,239

 
1,959

Expected return on assets
 
(14,352
)
 

 

 
(4,329
)
 
(3,357
)
 
(7,770
)
 
(2,796
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
credit
 
(1,830
)
 
(1,677
)
 
(2,532
)
 
(687
)
 
(531
)
 
(975
)
 
(618
)
Amortization of loss
 
951

 
909

 
1,134

 
111

 
42

 
600

 
333

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

($1,569
)
 

$9,189

 

$8,190

 

($738
)
 

($1,092
)
 

($2,121
)
 

$423


2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$7,242

 

$6,003

 

$6,516

 

$2,457

 

$1,341

 

$2,850

 

$2,721

Interest cost on APBO
 
10,080

 
6,678

 
7,047

 
3,222

 
2,355

 
4,545

 
2,187

Expected return on assets
 
(12,447
)
 

 

 
(3,951
)
 
(3,042
)
 
(6,963
)
 
(2,475
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
cost/(credit)
 
(399
)
 
(618
)
 
(186
)
 
(105
)
 
30

 
(321
)
 
(48
)
Amortization of loss
 
6,124

 
3,520

 
3,862

 
1,987

 
1,189

 
2,927

 
1,437

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

$10,600

 

$15,583

 

$17,239

 

$3,610

 

$1,873

 

$3,038

 

$3,822

Entergy New Orleans [Member] | Non-Qualified Pension Plans [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
(In Thousands)
Non-qualified pension cost
 third quarter 2014

$377

 

$32

 

$1

 

$47

 

$24

 

$129

Non-qualified pension cost
 third quarter 2013

$121

 

$38

 

$3

 

$46

 

$22

 

$560


The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the nine months ended September 30, 2014 and 2013:
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
(In Thousands)
Non-qualified pension cost
 nine months ended
 September 30, 2014

$657

 

$98

 

$4

 

$143

 

$70

 

$373

Non-qualified pension cost
 nine months ended
 September 30, 2013

$326

 

$113

 

$9

 

$139

 

$68

 

$857

Entergy Texas [Member] | Pension Plans Defined Benefit [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$5,023

 

$2,881

 

$3,546

 

$1,523

 

$666

 

$1,285

 

$1,446

Interest cost on projected
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit obligation
 
14,884

 
7,278

 
9,467

 
4,318

 
2,041

 
4,437

 
3,390

Expected return on assets
 
(18,305
)
 
(9,488
)
 
(11,449
)
 
(5,698
)
 
(2,505
)
 
(5,931
)
 
(4,155
)
Amortization of loss
 
8,989

 
3,981

 
6,131

 
2,354

 
1,449

 
2,339

 
2,375

Net pension cost
 

$10,591

 

$4,652

 

$7,695

 

$2,497

 

$1,651

 

$2,130

 

$3,056

2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$6,371

 

$3,599

 

$4,334

 

$1,842

 

$832

 

$1,637

 

$1,836

Interest cost on projected
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit obligation
 
13,550

 
6,657

 
8,644

 
3,930

 
1,849

 
4,055

 
3,016

Expected return on assets
 
(16,717
)
 
(8,734
)
 
(10,454
)
 
(5,279
)
 
(2,270
)
 
(5,566
)
 
(4,299
)
Amortization of prior service cost
 
6

 
2

 
21

 
2

 

 
2

 
3

Amortization of loss
 
12,544

 
5,933

 
8,727

 
3,344

 
2,011

 
3,373

 
2,429

Net pension cost
 

$15,754

 

$7,457

 

$11,272

 

$3,839

 

$2,422

 

$3,501

 

$2,985


The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the nine months ended September 30, 2014 and 2013, included the following components:
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$15,069

 

$8,643

 

$10,638

 

$4,569

 

$1,998

 

$3,855

 

$4,338

Interest cost on projected
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit obligation
 
44,652

 
21,834

 
28,401

 
12,954

 
6,123

 
13,311

 
10,170

Expected return on assets
 
(54,915
)
 
(28,464
)
 
(34,347
)
 
(17,094
)
 
(7,515
)
 
(17,793
)
 
(12,465
)
Amortization of loss
 
26,967

 
11,943

 
18,393

 
7,062

 
4,347

 
7,017

 
7,125

Net pension cost
 

$31,773

 

$13,956

 

$23,085

 

$7,491

 

$4,953

 

$6,390

 

$9,168


2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$19,113

 

$10,797

 

$13,002

 

$5,526

 

$2,496

 

$4,911

 

$5,508

Interest cost on projected
 
 

 
 

 
 

 
 

 
 

 
 

 
 

benefit obligation
 
40,650

 
19,971

 
25,932

 
11,790

 
5,547

 
12,165

 
9,048

Expected return on assets
 
(50,151
)
 
(26,202
)
 
(31,362
)
 
(15,837
)
 
(6,810
)
 
(16,698
)
 
(12,897
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
cost
 
18

 
6

 
63

 
6

 

 
6

 
9

Amortization of loss
 
37,631

 
17,800

 
26,181

 
10,032

 
6,033

 
10,118

 
7,286

Net pension cost
 

$47,261

 

$22,372

 

$33,816

 

$11,517

 

$7,266

 

$10,502

 

$8,954

Expected Employer Contributions
Based on current assumptions, Entergy expects to contribute $399 million to its qualified pension plans in 2014.  As of September 30, 2014, Entergy had contributed $320 million to its pension plans.  Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2014:
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
(In Thousands)
Expected 2014 pension contributions

$95,464

 

$30,176

 

$54,549

 

$21,839

 

$10,509

 

$17,072

 

$21,158

Pension contributions made through September 2014

$76,371

 

$24,217

 

$43,475

 

$17,455

 

$8,408

 

$13,793

 

$16,989

Remaining estimated pension contributions to be made in 2014

$19,093

 

$5,959

 

$11,074

 

$4,384

 

$2,101

 

$3,279

 

$4,169

Entergy Texas [Member] | Other Postretirement [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$1,489

 

$1,224

 

$1,130

 

$475

 

$217

 

$595

 

$515

Interest cost on APBO
 
3,065

 
2,095

 
2,066

 
914

 
701

 
1,413

 
653

Expected return on assets
 
(4,784
)
 

 

 
(1,443
)
 
(1,119
)
 
(2,590
)
 
(932
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
credit
 
(610
)
 
(559
)
 
(844
)
 
(229
)
 
(177
)
 
(325
)
 
(206
)
Amortization of loss
 
317

 
303

 
378

 
37

 
14

 
200

 
111

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

($523
)
 

$3,063

 

$2,730

 

($246
)
 

($364
)
 

($707
)
 

$141

2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$2,414

 

$2,001

 

$2,172

 

$819

 

$447

 

$950

 

$907

Interest cost on APBO
 
3,360

 
2,226

 
2,349

 
1,074

 
785

 
1,515

 
729

Expected return on assets
 
(4,149
)
 

 

 
(1,317
)
 
(1,014
)
 
(2,321
)
 
(825
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
cost/(credit)
 
(133
)
 
(206
)
 
(62
)
 
(35
)
 
10

 
(107
)
 
(16
)
Amortization of loss
 
2,041

 
1,173

 
1,288

 
662

 
396

 
976

 
479

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

$3,533

 

$5,194

 

$5,747

 

$1,203

 

$624

 

$1,013

 

$1,274

    
The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the nine months ended September 30, 2014 and 2013, included the following components:
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$4,467

 

$3,672

 

$3,390

 

$1,425

 

$651

 

$1,785

 

$1,545

Interest cost on APBO
 
9,195

 
6,285

 
6,198

 
2,742

 
2,103

 
4,239

 
1,959

Expected return on assets
 
(14,352
)
 

 

 
(4,329
)
 
(3,357
)
 
(7,770
)
 
(2,796
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
credit
 
(1,830
)
 
(1,677
)
 
(2,532
)
 
(687
)
 
(531
)
 
(975
)
 
(618
)
Amortization of loss
 
951

 
909

 
1,134

 
111

 
42

 
600

 
333

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

($1,569
)
 

$9,189

 

$8,190

 

($738
)
 

($1,092
)
 

($2,121
)
 

$423


2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$7,242

 

$6,003

 

$6,516

 

$2,457

 

$1,341

 

$2,850

 

$2,721

Interest cost on APBO
 
10,080

 
6,678

 
7,047

 
3,222

 
2,355

 
4,545

 
2,187

Expected return on assets
 
(12,447
)
 

 

 
(3,951
)
 
(3,042
)
 
(6,963
)
 
(2,475
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
cost/(credit)
 
(399
)
 
(618
)
 
(186
)
 
(105
)
 
30

 
(321
)
 
(48
)
Amortization of loss
 
6,124

 
3,520

 
3,862

 
1,987

 
1,189

 
2,927

 
1,437

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

$10,600

 

$15,583

 

$17,239

 

$3,610

 

$1,873

 

$3,038

 

$3,822

Entergy Texas [Member] | Non-Qualified Pension Plans [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
(In Thousands)
Non-qualified pension cost
 third quarter 2014

$377

 

$32

 

$1

 

$47

 

$24

 

$129

Non-qualified pension cost
 third quarter 2013

$121

 

$38

 

$3

 

$46

 

$22

 

$560


The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans for the nine months ended September 30, 2014 and 2013:
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
(In Thousands)
Non-qualified pension cost
 nine months ended
 September 30, 2014

$657

 

$98

 

$4

 

$143

 

$70

 

$373

Non-qualified pension cost
 nine months ended
 September 30, 2013

$326

 

$113

 

$9

 

$139

 

$68

 

$857

System Energy [Member] | Pension Plans Defined Benefit [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$5,023

 

$2,881

 

$3,546

 

$1,523

 

$666

 

$1,285

 

$1,446

Interest cost on projected
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit obligation
 
14,884

 
7,278

 
9,467

 
4,318

 
2,041

 
4,437

 
3,390

Expected return on assets
 
(18,305
)
 
(9,488
)
 
(11,449
)
 
(5,698
)
 
(2,505
)
 
(5,931
)
 
(4,155
)
Amortization of loss
 
8,989

 
3,981

 
6,131

 
2,354

 
1,449

 
2,339

 
2,375

Net pension cost
 

$10,591

 

$4,652

 

$7,695

 

$2,497

 

$1,651

 

$2,130

 

$3,056

2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$6,371

 

$3,599

 

$4,334

 

$1,842

 

$832

 

$1,637

 

$1,836

Interest cost on projected
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit obligation
 
13,550

 
6,657

 
8,644

 
3,930

 
1,849

 
4,055

 
3,016

Expected return on assets
 
(16,717
)
 
(8,734
)
 
(10,454
)
 
(5,279
)
 
(2,270
)
 
(5,566
)
 
(4,299
)
Amortization of prior service cost
 
6

 
2

 
21

 
2

 

 
2

 
3

Amortization of loss
 
12,544

 
5,933

 
8,727

 
3,344

 
2,011

 
3,373

 
2,429

Net pension cost
 

$15,754

 

$7,457

 

$11,272

 

$3,839

 

$2,422

 

$3,501

 

$2,985


The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the nine months ended September 30, 2014 and 2013, included the following components:
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$15,069

 

$8,643

 

$10,638

 

$4,569

 

$1,998

 

$3,855

 

$4,338

Interest cost on projected
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit obligation
 
44,652

 
21,834

 
28,401

 
12,954

 
6,123

 
13,311

 
10,170

Expected return on assets
 
(54,915
)
 
(28,464
)
 
(34,347
)
 
(17,094
)
 
(7,515
)
 
(17,793
)
 
(12,465
)
Amortization of loss
 
26,967

 
11,943

 
18,393

 
7,062

 
4,347

 
7,017

 
7,125

Net pension cost
 

$31,773

 

$13,956

 

$23,085

 

$7,491

 

$4,953

 

$6,390

 

$9,168


2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
 Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$19,113

 

$10,797

 

$13,002

 

$5,526

 

$2,496

 

$4,911

 

$5,508

Interest cost on projected
 
 

 
 

 
 

 
 

 
 

 
 

 
 

benefit obligation
 
40,650

 
19,971

 
25,932

 
11,790

 
5,547

 
12,165

 
9,048

Expected return on assets
 
(50,151
)
 
(26,202
)
 
(31,362
)
 
(15,837
)
 
(6,810
)
 
(16,698
)
 
(12,897
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
cost
 
18

 
6

 
63

 
6

 

 
6

 
9

Amortization of loss
 
37,631

 
17,800

 
26,181

 
10,032

 
6,033

 
10,118

 
7,286

Net pension cost
 

$47,261

 

$22,372

 

$33,816

 

$11,517

 

$7,266

 

$10,502

 

$8,954

Expected Employer Contributions
Based on current assumptions, Entergy expects to contribute $399 million to its qualified pension plans in 2014.  As of September 30, 2014, Entergy had contributed $320 million to its pension plans.  Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2014:
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
(In Thousands)
Expected 2014 pension contributions

$95,464

 

$30,176

 

$54,549

 

$21,839

 

$10,509

 

$17,072

 

$21,158

Pension contributions made through September 2014

$76,371

 

$24,217

 

$43,475

 

$17,455

 

$8,408

 

$13,793

 

$16,989

Remaining estimated pension contributions to be made in 2014

$19,093

 

$5,959

 

$11,074

 

$4,384

 

$2,101

 

$3,279

 

$4,169

System Energy [Member] | Other Postretirement [Member]
 
Defined Benefit Plan Disclosure [Line Items]  
Components Of Net Pension Cost
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$1,489

 

$1,224

 

$1,130

 

$475

 

$217

 

$595

 

$515

Interest cost on APBO
 
3,065

 
2,095

 
2,066

 
914

 
701

 
1,413

 
653

Expected return on assets
 
(4,784
)
 

 

 
(1,443
)
 
(1,119
)
 
(2,590
)
 
(932
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
credit
 
(610
)
 
(559
)
 
(844
)
 
(229
)
 
(177
)
 
(325
)
 
(206
)
Amortization of loss
 
317

 
303

 
378

 
37

 
14

 
200

 
111

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

($523
)
 

$3,063

 

$2,730

 

($246
)
 

($364
)
 

($707
)
 

$141

2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$2,414

 

$2,001

 

$2,172

 

$819

 

$447

 

$950

 

$907

Interest cost on APBO
 
3,360

 
2,226

 
2,349

 
1,074

 
785

 
1,515

 
729

Expected return on assets
 
(4,149
)
 

 

 
(1,317
)
 
(1,014
)
 
(2,321
)
 
(825
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
cost/(credit)
 
(133
)
 
(206
)
 
(62
)
 
(35
)
 
10

 
(107
)
 
(16
)
Amortization of loss
 
2,041

 
1,173

 
1,288

 
662

 
396

 
976

 
479

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

$3,533

 

$5,194

 

$5,747

 

$1,203

 

$624

 

$1,013

 

$1,274

    
The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the nine months ended September 30, 2014 and 2013, included the following components:
2014
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$4,467

 

$3,672

 

$3,390

 

$1,425

 

$651

 

$1,785

 

$1,545

Interest cost on APBO
 
9,195

 
6,285

 
6,198

 
2,742

 
2,103

 
4,239

 
1,959

Expected return on assets
 
(14,352
)
 

 

 
(4,329
)
 
(3,357
)
 
(7,770
)
 
(2,796
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
credit
 
(1,830
)
 
(1,677
)
 
(2,532
)
 
(687
)
 
(531
)
 
(975
)
 
(618
)
Amortization of loss
 
951

 
909

 
1,134

 
111

 
42

 
600

 
333

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

($1,569
)
 

$9,189

 

$8,190

 

($738
)
 

($1,092
)
 

($2,121
)
 

$423


2013
 
Entergy
Arkansas
 
Entergy
Gulf States
Louisiana
 
Entergy
Louisiana
 
Entergy
Mississippi
 
Entergy
New Orleans
 
Entergy
Texas
 
System
Energy
 
 
(In Thousands)
Service cost - benefits earned
 
 
 
 
 
 
 
 
 
 
 
 
 
 
during the period
 

$7,242

 

$6,003

 

$6,516

 

$2,457

 

$1,341

 

$2,850

 

$2,721

Interest cost on APBO
 
10,080

 
6,678

 
7,047

 
3,222

 
2,355

 
4,545

 
2,187

Expected return on assets
 
(12,447
)
 

 

 
(3,951
)
 
(3,042
)
 
(6,963
)
 
(2,475
)
Amortization of prior service
 
 
 
 
 
 
 
 
 
 
 
 
 
 
cost/(credit)
 
(399
)
 
(618
)
 
(186
)
 
(105
)
 
30

 
(321
)
 
(48
)
Amortization of loss
 
6,124

 
3,520

 
3,862

 
1,987

 
1,189

 
2,927

 
1,437

Net other postretirement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
benefit cost
 

$10,600

 

$15,583

 

$17,239

 

$3,610

 

$1,873

 

$3,038

 

$3,822