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

Operating Revenues

See Note 19 to the financial statements in the Form 10-K for a discussion of revenue recognition. Entergy’s total revenues for the three months ended March 31, 2021 and 2020 were as follows:


	2021	2020

	(In Thousands)
Utility:
Residential	$966,855	$798,028
Commercial	572,676	538,940
Industrial	597,652	557,515
Governmental	56,798	52,582
Total billed retail	2,193,981	1,947,065

Sales for resale (a)	205,075	53,725
Other electric revenues (b)	80,261	50,166
Revenues from contracts with customers	2,479,317	2,050,956
Other revenues (c)	59,103	(318)
Total electric revenues	2,538,420	2,050,638

Natural gas	58,168	43,976

Entergy Wholesale Commodities:
Competitive businesses sales from contracts with customers (a)	232,113	216,002
Other revenues (c)	16,137	116,563
Total competitive businesses revenues	248,250	332,565

Total operating revenues	$2,844,838	$2,427,179

The Registrant Subsidiaries’ total revenues for the three months ended March 31, 2021 and 2020 were as follows:


2021	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$237,182	$335,760	$147,636	$66,427	$179,850
Commercial	106,416	224,649	97,936	47,799	95,876
Industrial	103,412	347,009	33,980	6,789	106,462
Governmental	4,256	18,616	10,543	16,380	7,003
Total billed retail	451,266	926,034	290,095	137,395	389,191
Sales for resale (a)	110,085	80,428	40,311	4,696	74,073
Other electric revenues (b)	19,583	43,910	3,950	(3,359)	17,529
Revenues from contracts with customers	580,934	1,050,372	334,356	138,732	480,793
Other revenues (c)	2,452	29,291	2,263	416	(573)
Total electric revenues	583,386	1,079,663	336,619	139,148	480,220
Natural gas	—	27,981	—	30,187	—
Total operating revenues	$583,386	$1,107,644	$336,619	$169,335	$480,220


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

Residential	$219,688	$259,860	$127,102	$50,899	$140,480
Commercial	111,245	202,246	96,798	45,505	83,146
Industrial	101,088	322,342	36,390	7,347	90,348
Governmental	4,030	16,754	10,327	15,851	5,620
Total billed retail	436,051	801,202	270,617	119,602	319,594
Sales for resale (a)	41,140	78,530	14,422	10,170	8,629
Other electric revenues (b)	1,596	32,008	6,443	763	10,702
Revenues from contracts with customers	478,787	911,740	291,482	130,535	338,925
Other revenues (c)	3,125	801	2,440	(7,104)	411
Total electric revenues	481,912	912,541	293,922	123,431	339,336
Natural gas	—	18,106	—	25,871	—
Total operating revenues	$481,912	$930,647	$293,922	$149,302	$339,336

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

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

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

Allowance for doubtful accounts

The allowance for doubtful accounts reflects Entergy’s best estimate of expected losses on its accounts receivable balances. Due to the essential nature of utility services, Entergy has historically experienced a low rate of default on its accounts receivables. Due to the effect of the COVID-19 pandemic on customer receivables, however, Entergy recorded increases in its allowance for doubtful accounts in 2020. The following table sets forth a reconciliation of changes in the allowance for doubtful accounts for the three months ended March 31, 2021 and 2020.


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2020	$117.7	$18.3	$45.7	$19.5	$17.4	$16.8
Provisions	3.2	2.4	2.3	(2.2)	1.8	(1.1)
Write-offs	(3.8)	(0.1)	(2.1)	(0.8)	—	(0.8)
Recoveries	1.9	0.6	0.7	0.3	0.2	0.1
Balance as of March 31, 2021	$119.0	$21.2	$46.6	$16.8	$19.4	$15.0


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2019	$7.4	$1.2	$1.9	$0.6	$3.2	$0.5
Provisions	6.6	1.2	3.0	0.9	0.8	0.7
Write-offs	(8.4)	(1.8)	(3.5)	(1.2)	(0.8)	(1.1)
Recoveries	2.9	0.9	1.1	0.3	0.2	0.5
Balance as of March 31, 2020	$8.5	$1.5	$2.5	$0.6	$3.4	$0.6

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

Revenue Recognition

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

Operating Revenues

See Note 19 to the financial statements in the Form 10-K for a discussion of revenue recognition. Entergy’s total revenues for the three months ended March 31, 2021 and 2020 were as follows:


	2021	2020

	(In Thousands)
Utility:
Residential	$966,855	$798,028
Commercial	572,676	538,940
Industrial	597,652	557,515
Governmental	56,798	52,582
Total billed retail	2,193,981	1,947,065

Sales for resale (a)	205,075	53,725
Other electric revenues (b)	80,261	50,166
Revenues from contracts with customers	2,479,317	2,050,956
Other revenues (c)	59,103	(318)
Total electric revenues	2,538,420	2,050,638

Natural gas	58,168	43,976

Entergy Wholesale Commodities:
Competitive businesses sales from contracts with customers (a)	232,113	216,002
Other revenues (c)	16,137	116,563
Total competitive businesses revenues	248,250	332,565

Total operating revenues	$2,844,838	$2,427,179

The Registrant Subsidiaries’ total revenues for the three months ended March 31, 2021 and 2020 were as follows:


2021	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$237,182	$335,760	$147,636	$66,427	$179,850
Commercial	106,416	224,649	97,936	47,799	95,876
Industrial	103,412	347,009	33,980	6,789	106,462
Governmental	4,256	18,616	10,543	16,380	7,003
Total billed retail	451,266	926,034	290,095	137,395	389,191
Sales for resale (a)	110,085	80,428	40,311	4,696	74,073
Other electric revenues (b)	19,583	43,910	3,950	(3,359)	17,529
Revenues from contracts with customers	580,934	1,050,372	334,356	138,732	480,793
Other revenues (c)	2,452	29,291	2,263	416	(573)
Total electric revenues	583,386	1,079,663	336,619	139,148	480,220
Natural gas	—	27,981	—	30,187	—
Total operating revenues	$583,386	$1,107,644	$336,619	$169,335	$480,220


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

Residential	$219,688	$259,860	$127,102	$50,899	$140,480
Commercial	111,245	202,246	96,798	45,505	83,146
Industrial	101,088	322,342	36,390	7,347	90,348
Governmental	4,030	16,754	10,327	15,851	5,620
Total billed retail	436,051	801,202	270,617	119,602	319,594
Sales for resale (a)	41,140	78,530	14,422	10,170	8,629
Other electric revenues (b)	1,596	32,008	6,443	763	10,702
Revenues from contracts with customers	478,787	911,740	291,482	130,535	338,925
Other revenues (c)	3,125	801	2,440	(7,104)	411
Total electric revenues	481,912	912,541	293,922	123,431	339,336
Natural gas	—	18,106	—	25,871	—
Total operating revenues	$481,912	$930,647	$293,922	$149,302	$339,336

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

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

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

Allowance for doubtful accounts

The allowance for doubtful accounts reflects Entergy’s best estimate of expected losses on its accounts receivable balances. Due to the essential nature of utility services, Entergy has historically experienced a low rate of default on its accounts receivables. Due to the effect of the COVID-19 pandemic on customer receivables, however, Entergy recorded increases in its allowance for doubtful accounts in 2020. The following table sets forth a reconciliation of changes in the allowance for doubtful accounts for the three months ended March 31, 2021 and 2020.


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2020	$117.7	$18.3	$45.7	$19.5	$17.4	$16.8
Provisions	3.2	2.4	2.3	(2.2)	1.8	(1.1)
Write-offs	(3.8)	(0.1)	(2.1)	(0.8)	—	(0.8)
Recoveries	1.9	0.6	0.7	0.3	0.2	0.1
Balance as of March 31, 2021	$119.0	$21.2	$46.6	$16.8	$19.4	$15.0


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2019	$7.4	$1.2	$1.9	$0.6	$3.2	$0.5
Provisions	6.6	1.2	3.0	0.9	0.8	0.7
Write-offs	(8.4)	(1.8)	(3.5)	(1.2)	(0.8)	(1.1)
Recoveries	2.9	0.9	1.1	0.3	0.2	0.5
Balance as of March 31, 2020	$8.5	$1.5	$2.5	$0.6	$3.4	$0.6

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

Revenue Recognition

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

Operating Revenues

See Note 19 to the financial statements in the Form 10-K for a discussion of revenue recognition. Entergy’s total revenues for the three months ended March 31, 2021 and 2020 were as follows:


	2021	2020

	(In Thousands)
Utility:
Residential	$966,855	$798,028
Commercial	572,676	538,940
Industrial	597,652	557,515
Governmental	56,798	52,582
Total billed retail	2,193,981	1,947,065

Sales for resale (a)	205,075	53,725
Other electric revenues (b)	80,261	50,166
Revenues from contracts with customers	2,479,317	2,050,956
Other revenues (c)	59,103	(318)
Total electric revenues	2,538,420	2,050,638

Natural gas	58,168	43,976

Entergy Wholesale Commodities:
Competitive businesses sales from contracts with customers (a)	232,113	216,002
Other revenues (c)	16,137	116,563
Total competitive businesses revenues	248,250	332,565

Total operating revenues	$2,844,838	$2,427,179

The Registrant Subsidiaries’ total revenues for the three months ended March 31, 2021 and 2020 were as follows:


2021	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$237,182	$335,760	$147,636	$66,427	$179,850
Commercial	106,416	224,649	97,936	47,799	95,876
Industrial	103,412	347,009	33,980	6,789	106,462
Governmental	4,256	18,616	10,543	16,380	7,003
Total billed retail	451,266	926,034	290,095	137,395	389,191
Sales for resale (a)	110,085	80,428	40,311	4,696	74,073
Other electric revenues (b)	19,583	43,910	3,950	(3,359)	17,529
Revenues from contracts with customers	580,934	1,050,372	334,356	138,732	480,793
Other revenues (c)	2,452	29,291	2,263	416	(573)
Total electric revenues	583,386	1,079,663	336,619	139,148	480,220
Natural gas	—	27,981	—	30,187	—
Total operating revenues	$583,386	$1,107,644	$336,619	$169,335	$480,220


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

Residential	$219,688	$259,860	$127,102	$50,899	$140,480
Commercial	111,245	202,246	96,798	45,505	83,146
Industrial	101,088	322,342	36,390	7,347	90,348
Governmental	4,030	16,754	10,327	15,851	5,620
Total billed retail	436,051	801,202	270,617	119,602	319,594
Sales for resale (a)	41,140	78,530	14,422	10,170	8,629
Other electric revenues (b)	1,596	32,008	6,443	763	10,702
Revenues from contracts with customers	478,787	911,740	291,482	130,535	338,925
Other revenues (c)	3,125	801	2,440	(7,104)	411
Total electric revenues	481,912	912,541	293,922	123,431	339,336
Natural gas	—	18,106	—	25,871	—
Total operating revenues	$481,912	$930,647	$293,922	$149,302	$339,336

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

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

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

Allowance for doubtful accounts

The allowance for doubtful accounts reflects Entergy’s best estimate of expected losses on its accounts receivable balances. Due to the essential nature of utility services, Entergy has historically experienced a low rate of default on its accounts receivables. Due to the effect of the COVID-19 pandemic on customer receivables, however, Entergy recorded increases in its allowance for doubtful accounts in 2020. The following table sets forth a reconciliation of changes in the allowance for doubtful accounts for the three months ended March 31, 2021 and 2020.


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2020	$117.7	$18.3	$45.7	$19.5	$17.4	$16.8
Provisions	3.2	2.4	2.3	(2.2)	1.8	(1.1)
Write-offs	(3.8)	(0.1)	(2.1)	(0.8)	—	(0.8)
Recoveries	1.9	0.6	0.7	0.3	0.2	0.1
Balance as of March 31, 2021	$119.0	$21.2	$46.6	$16.8	$19.4	$15.0


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2019	$7.4	$1.2	$1.9	$0.6	$3.2	$0.5
Provisions	6.6	1.2	3.0	0.9	0.8	0.7
Write-offs	(8.4)	(1.8)	(3.5)	(1.2)	(0.8)	(1.1)
Recoveries	2.9	0.9	1.1	0.3	0.2	0.5
Balance as of March 31, 2020	$8.5	$1.5	$2.5	$0.6	$3.4	$0.6

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

Revenue Recognition

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

Operating Revenues

See Note 19 to the financial statements in the Form 10-K for a discussion of revenue recognition. Entergy’s total revenues for the three months ended March 31, 2021 and 2020 were as follows:


	2021	2020

	(In Thousands)
Utility:
Residential	$966,855	$798,028
Commercial	572,676	538,940
Industrial	597,652	557,515
Governmental	56,798	52,582
Total billed retail	2,193,981	1,947,065

Sales for resale (a)	205,075	53,725
Other electric revenues (b)	80,261	50,166
Revenues from contracts with customers	2,479,317	2,050,956
Other revenues (c)	59,103	(318)
Total electric revenues	2,538,420	2,050,638

Natural gas	58,168	43,976

Entergy Wholesale Commodities:
Competitive businesses sales from contracts with customers (a)	232,113	216,002
Other revenues (c)	16,137	116,563
Total competitive businesses revenues	248,250	332,565

Total operating revenues	$2,844,838	$2,427,179

The Registrant Subsidiaries’ total revenues for the three months ended March 31, 2021 and 2020 were as follows:


2021	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$237,182	$335,760	$147,636	$66,427	$179,850
Commercial	106,416	224,649	97,936	47,799	95,876
Industrial	103,412	347,009	33,980	6,789	106,462
Governmental	4,256	18,616	10,543	16,380	7,003
Total billed retail	451,266	926,034	290,095	137,395	389,191
Sales for resale (a)	110,085	80,428	40,311	4,696	74,073
Other electric revenues (b)	19,583	43,910	3,950	(3,359)	17,529
Revenues from contracts with customers	580,934	1,050,372	334,356	138,732	480,793
Other revenues (c)	2,452	29,291	2,263	416	(573)
Total electric revenues	583,386	1,079,663	336,619	139,148	480,220
Natural gas	—	27,981	—	30,187	—
Total operating revenues	$583,386	$1,107,644	$336,619	$169,335	$480,220


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

Residential	$219,688	$259,860	$127,102	$50,899	$140,480
Commercial	111,245	202,246	96,798	45,505	83,146
Industrial	101,088	322,342	36,390	7,347	90,348
Governmental	4,030	16,754	10,327	15,851	5,620
Total billed retail	436,051	801,202	270,617	119,602	319,594
Sales for resale (a)	41,140	78,530	14,422	10,170	8,629
Other electric revenues (b)	1,596	32,008	6,443	763	10,702
Revenues from contracts with customers	478,787	911,740	291,482	130,535	338,925
Other revenues (c)	3,125	801	2,440	(7,104)	411
Total electric revenues	481,912	912,541	293,922	123,431	339,336
Natural gas	—	18,106	—	25,871	—
Total operating revenues	$481,912	$930,647	$293,922	$149,302	$339,336

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

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

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

Allowance for doubtful accounts

The allowance for doubtful accounts reflects Entergy’s best estimate of expected losses on its accounts receivable balances. Due to the essential nature of utility services, Entergy has historically experienced a low rate of default on its accounts receivables. Due to the effect of the COVID-19 pandemic on customer receivables, however, Entergy recorded increases in its allowance for doubtful accounts in 2020. The following table sets forth a reconciliation of changes in the allowance for doubtful accounts for the three months ended March 31, 2021 and 2020.


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2020	$117.7	$18.3	$45.7	$19.5	$17.4	$16.8
Provisions	3.2	2.4	2.3	(2.2)	1.8	(1.1)
Write-offs	(3.8)	(0.1)	(2.1)	(0.8)	—	(0.8)
Recoveries	1.9	0.6	0.7	0.3	0.2	0.1
Balance as of March 31, 2021	$119.0	$21.2	$46.6	$16.8	$19.4	$15.0


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2019	$7.4	$1.2	$1.9	$0.6	$3.2	$0.5
Provisions	6.6	1.2	3.0	0.9	0.8	0.7
Write-offs	(8.4)	(1.8)	(3.5)	(1.2)	(0.8)	(1.1)
Recoveries	2.9	0.9	1.1	0.3	0.2	0.5
Balance as of March 31, 2020	$8.5	$1.5	$2.5	$0.6	$3.4	$0.6

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

Revenue Recognition

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

Operating Revenues

See Note 19 to the financial statements in the Form 10-K for a discussion of revenue recognition. Entergy’s total revenues for the three months ended March 31, 2021 and 2020 were as follows:


	2021	2020

	(In Thousands)
Utility:
Residential	$966,855	$798,028
Commercial	572,676	538,940
Industrial	597,652	557,515
Governmental	56,798	52,582
Total billed retail	2,193,981	1,947,065

Sales for resale (a)	205,075	53,725
Other electric revenues (b)	80,261	50,166
Revenues from contracts with customers	2,479,317	2,050,956
Other revenues (c)	59,103	(318)
Total electric revenues	2,538,420	2,050,638

Natural gas	58,168	43,976

Entergy Wholesale Commodities:
Competitive businesses sales from contracts with customers (a)	232,113	216,002
Other revenues (c)	16,137	116,563
Total competitive businesses revenues	248,250	332,565

Total operating revenues	$2,844,838	$2,427,179

The Registrant Subsidiaries’ total revenues for the three months ended March 31, 2021 and 2020 were as follows:


2021	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$237,182	$335,760	$147,636	$66,427	$179,850
Commercial	106,416	224,649	97,936	47,799	95,876
Industrial	103,412	347,009	33,980	6,789	106,462
Governmental	4,256	18,616	10,543	16,380	7,003
Total billed retail	451,266	926,034	290,095	137,395	389,191
Sales for resale (a)	110,085	80,428	40,311	4,696	74,073
Other electric revenues (b)	19,583	43,910	3,950	(3,359)	17,529
Revenues from contracts with customers	580,934	1,050,372	334,356	138,732	480,793
Other revenues (c)	2,452	29,291	2,263	416	(573)
Total electric revenues	583,386	1,079,663	336,619	139,148	480,220
Natural gas	—	27,981	—	30,187	—
Total operating revenues	$583,386	$1,107,644	$336,619	$169,335	$480,220


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

Residential	$219,688	$259,860	$127,102	$50,899	$140,480
Commercial	111,245	202,246	96,798	45,505	83,146
Industrial	101,088	322,342	36,390	7,347	90,348
Governmental	4,030	16,754	10,327	15,851	5,620
Total billed retail	436,051	801,202	270,617	119,602	319,594
Sales for resale (a)	41,140	78,530	14,422	10,170	8,629
Other electric revenues (b)	1,596	32,008	6,443	763	10,702
Revenues from contracts with customers	478,787	911,740	291,482	130,535	338,925
Other revenues (c)	3,125	801	2,440	(7,104)	411
Total electric revenues	481,912	912,541	293,922	123,431	339,336
Natural gas	—	18,106	—	25,871	—
Total operating revenues	$481,912	$930,647	$293,922	$149,302	$339,336

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

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

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

Allowance for doubtful accounts

The allowance for doubtful accounts reflects Entergy’s best estimate of expected losses on its accounts receivable balances. Due to the essential nature of utility services, Entergy has historically experienced a low rate of default on its accounts receivables. Due to the effect of the COVID-19 pandemic on customer receivables, however, Entergy recorded increases in its allowance for doubtful accounts in 2020. The following table sets forth a reconciliation of changes in the allowance for doubtful accounts for the three months ended March 31, 2021 and 2020.


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2020	$117.7	$18.3	$45.7	$19.5	$17.4	$16.8
Provisions	3.2	2.4	2.3	(2.2)	1.8	(1.1)
Write-offs	(3.8)	(0.1)	(2.1)	(0.8)	—	(0.8)
Recoveries	1.9	0.6	0.7	0.3	0.2	0.1
Balance as of March 31, 2021	$119.0	$21.2	$46.6	$16.8	$19.4	$15.0


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2019	$7.4	$1.2	$1.9	$0.6	$3.2	$0.5
Provisions	6.6	1.2	3.0	0.9	0.8	0.7
Write-offs	(8.4)	(1.8)	(3.5)	(1.2)	(0.8)	(1.1)
Recoveries	2.9	0.9	1.1	0.3	0.2	0.5
Balance as of March 31, 2020	$8.5	$1.5	$2.5	$0.6	$3.4	$0.6

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

Revenue Recognition

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

Operating Revenues

See Note 19 to the financial statements in the Form 10-K for a discussion of revenue recognition. Entergy’s total revenues for the three months ended March 31, 2021 and 2020 were as follows:


	2021	2020

	(In Thousands)
Utility:
Residential	$966,855	$798,028
Commercial	572,676	538,940
Industrial	597,652	557,515
Governmental	56,798	52,582
Total billed retail	2,193,981	1,947,065

Sales for resale (a)	205,075	53,725
Other electric revenues (b)	80,261	50,166
Revenues from contracts with customers	2,479,317	2,050,956
Other revenues (c)	59,103	(318)
Total electric revenues	2,538,420	2,050,638

Natural gas	58,168	43,976

Entergy Wholesale Commodities:
Competitive businesses sales from contracts with customers (a)	232,113	216,002
Other revenues (c)	16,137	116,563
Total competitive businesses revenues	248,250	332,565

Total operating revenues	$2,844,838	$2,427,179

The Registrant Subsidiaries’ total revenues for the three months ended March 31, 2021 and 2020 were as follows:


2021	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$237,182	$335,760	$147,636	$66,427	$179,850
Commercial	106,416	224,649	97,936	47,799	95,876
Industrial	103,412	347,009	33,980	6,789	106,462
Governmental	4,256	18,616	10,543	16,380	7,003
Total billed retail	451,266	926,034	290,095	137,395	389,191
Sales for resale (a)	110,085	80,428	40,311	4,696	74,073
Other electric revenues (b)	19,583	43,910	3,950	(3,359)	17,529
Revenues from contracts with customers	580,934	1,050,372	334,356	138,732	480,793
Other revenues (c)	2,452	29,291	2,263	416	(573)
Total electric revenues	583,386	1,079,663	336,619	139,148	480,220
Natural gas	—	27,981	—	30,187	—
Total operating revenues	$583,386	$1,107,644	$336,619	$169,335	$480,220


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

Residential	$219,688	$259,860	$127,102	$50,899	$140,480
Commercial	111,245	202,246	96,798	45,505	83,146
Industrial	101,088	322,342	36,390	7,347	90,348
Governmental	4,030	16,754	10,327	15,851	5,620
Total billed retail	436,051	801,202	270,617	119,602	319,594
Sales for resale (a)	41,140	78,530	14,422	10,170	8,629
Other electric revenues (b)	1,596	32,008	6,443	763	10,702
Revenues from contracts with customers	478,787	911,740	291,482	130,535	338,925
Other revenues (c)	3,125	801	2,440	(7,104)	411
Total electric revenues	481,912	912,541	293,922	123,431	339,336
Natural gas	—	18,106	—	25,871	—
Total operating revenues	$481,912	$930,647	$293,922	$149,302	$339,336

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

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

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

Allowance for doubtful accounts

The allowance for doubtful accounts reflects Entergy’s best estimate of expected losses on its accounts receivable balances. Due to the essential nature of utility services, Entergy has historically experienced a low rate of default on its accounts receivables. Due to the effect of the COVID-19 pandemic on customer receivables, however, Entergy recorded increases in its allowance for doubtful accounts in 2020. The following table sets forth a reconciliation of changes in the allowance for doubtful accounts for the three months ended March 31, 2021 and 2020.


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2020	$117.7	$18.3	$45.7	$19.5	$17.4	$16.8
Provisions	3.2	2.4	2.3	(2.2)	1.8	(1.1)
Write-offs	(3.8)	(0.1)	(2.1)	(0.8)	—	(0.8)
Recoveries	1.9	0.6	0.7	0.3	0.2	0.1
Balance as of March 31, 2021	$119.0	$21.2	$46.6	$16.8	$19.4	$15.0


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2019	$7.4	$1.2	$1.9	$0.6	$3.2	$0.5
Provisions	6.6	1.2	3.0	0.9	0.8	0.7
Write-offs	(8.4)	(1.8)	(3.5)	(1.2)	(0.8)	(1.1)
Recoveries	2.9	0.9	1.1	0.3	0.2	0.5
Balance as of March 31, 2020	$8.5	$1.5	$2.5	$0.6	$3.4	$0.6

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

Revenue Recognition

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

Operating Revenues

See Note 19 to the financial statements in the Form 10-K for a discussion of revenue recognition. Entergy’s total revenues for the three months ended March 31, 2021 and 2020 were as follows:


	2021	2020

	(In Thousands)
Utility:
Residential	$966,855	$798,028
Commercial	572,676	538,940
Industrial	597,652	557,515
Governmental	56,798	52,582
Total billed retail	2,193,981	1,947,065

Sales for resale (a)	205,075	53,725
Other electric revenues (b)	80,261	50,166
Revenues from contracts with customers	2,479,317	2,050,956
Other revenues (c)	59,103	(318)
Total electric revenues	2,538,420	2,050,638

Natural gas	58,168	43,976

Entergy Wholesale Commodities:
Competitive businesses sales from contracts with customers (a)	232,113	216,002
Other revenues (c)	16,137	116,563
Total competitive businesses revenues	248,250	332,565

Total operating revenues	$2,844,838	$2,427,179

The Registrant Subsidiaries’ total revenues for the three months ended March 31, 2021 and 2020 were as follows:


2021	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)

Residential	$237,182	$335,760	$147,636	$66,427	$179,850
Commercial	106,416	224,649	97,936	47,799	95,876
Industrial	103,412	347,009	33,980	6,789	106,462
Governmental	4,256	18,616	10,543	16,380	7,003
Total billed retail	451,266	926,034	290,095	137,395	389,191
Sales for resale (a)	110,085	80,428	40,311	4,696	74,073
Other electric revenues (b)	19,583	43,910	3,950	(3,359)	17,529
Revenues from contracts with customers	580,934	1,050,372	334,356	138,732	480,793
Other revenues (c)	2,452	29,291	2,263	416	(573)
Total electric revenues	583,386	1,079,663	336,619	139,148	480,220
Natural gas	—	27,981	—	30,187	—
Total operating revenues	$583,386	$1,107,644	$336,619	$169,335	$480,220


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

Residential	$219,688	$259,860	$127,102	$50,899	$140,480
Commercial	111,245	202,246	96,798	45,505	83,146
Industrial	101,088	322,342	36,390	7,347	90,348
Governmental	4,030	16,754	10,327	15,851	5,620
Total billed retail	436,051	801,202	270,617	119,602	319,594
Sales for resale (a)	41,140	78,530	14,422	10,170	8,629
Other electric revenues (b)	1,596	32,008	6,443	763	10,702
Revenues from contracts with customers	478,787	911,740	291,482	130,535	338,925
Other revenues (c)	3,125	801	2,440	(7,104)	411
Total electric revenues	481,912	912,541	293,922	123,431	339,336
Natural gas	—	18,106	—	25,871	—
Total operating revenues	$481,912	$930,647	$293,922	$149,302	$339,336

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

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

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

Allowance for doubtful accounts

The allowance for doubtful accounts reflects Entergy’s best estimate of expected losses on its accounts receivable balances. Due to the essential nature of utility services, Entergy has historically experienced a low rate of default on its accounts receivables. Due to the effect of the COVID-19 pandemic on customer receivables, however, Entergy recorded increases in its allowance for doubtful accounts in 2020. The following table sets forth a reconciliation of changes in the allowance for doubtful accounts for the three months ended March 31, 2021 and 2020.


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2020	$117.7	$18.3	$45.7	$19.5	$17.4	$16.8
Provisions	3.2	2.4	2.3	(2.2)	1.8	(1.1)
Write-offs	(3.8)	(0.1)	(2.1)	(0.8)	—	(0.8)
Recoveries	1.9	0.6	0.7	0.3	0.2	0.1
Balance as of March 31, 2021	$119.0	$21.2	$46.6	$16.8	$19.4	$15.0


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2019	$7.4	$1.2	$1.9	$0.6	$3.2	$0.5
Provisions	6.6	1.2	3.0	0.9	0.8	0.7
Write-offs	(8.4)	(1.8)	(3.5)	(1.2)	(0.8)	(1.1)
Recoveries	2.9	0.9	1.1	0.3	0.2	0.5
Balance as of March 31, 2020	$8.5	$1.5	$2.5	$0.6	$3.4	$0.6

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