Revenue from Contract with Customer [Text Block]

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 June 30, 2024 and 2023 were as follows:


	2024	2023
	(In Thousands)
Utility:
Residential	$1,009,836	$951,424
Commercial	713,282	692,788
Industrial	792,721	750,177
Governmental	65,861	63,816
Total billed retail	2,581,700	2,458,205

Sales for resale (a)	54,579	68,262
Other electric revenues (b)	257,813	247,331
Revenues from contracts with customers	2,894,092	2,773,798
Other Utility revenues (c)	11,955	11,446
Electric revenues	2,906,047	2,785,244

Natural gas revenues	35,357	33,503

Other revenues (d)	12,216	27,279

Total operating revenues	$2,953,620	$2,846,026

Entergy’s total revenues for the six months ended June 30, 2024 and 2023 were as follows:


	2024	2023
	(In Thousands)
Utility:
Residential	$2,080,177	$1,992,883
Commercial	1,405,133	1,407,089
Industrial	1,541,679	1,613,899
Governmental	131,172	131,153
Total billed retail	5,158,161	5,145,024

Sales for resale (a)	133,583	176,209
Other electric revenues (b)	293,847	291,788
Revenues from contracts with customers	5,585,591	5,613,021
Other Utility revenues (c)	26,962	55,633
Electric revenues	5,612,553	5,668,654

Natural gas revenues	101,024	98,084

Other revenues (d)	34,671	60,347

Total operating revenues	$5,748,248	$5,827,085

The Utility operating companies’ total revenues for the three months ended June 30, 2024 and 2023 were as follows:


2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$204,822	$353,975	$163,049	$71,842	$216,148
Commercial	132,950	265,869	142,173	57,360	114,930
Industrial	138,786	458,420	49,180	7,602	138,733
Governmental	4,433	21,223	14,061	19,167	6,977
Total billed retail	480,991	1,099,487	368,463	155,971	476,788
Sales for resale (a)	43,842	80,823	21,260	8,575	3,015
Other electric revenues (b)	81,733	74,670	50,718	12,811	39,224
Revenues from contracts with customers	606,566	1,254,980	440,441	177,357	519,027
Other revenues (c)	2,232	6,464	2,453	1,307	50
Electric revenues	608,798	1,261,444	442,894	178,664	519,077
Natural gas revenues	—	14,680	—	20,677	—
Total operating revenues	$608,798	$1,276,124	$442,894	$199,341	$519,077


2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$204,808	$334,246	$163,001	$68,535	$180,834
Commercial	136,591	253,365	142,997	56,095	103,740
Industrial	153,817	407,045	54,738	7,562	127,015
Governmental	4,945	19,407	14,971	17,896	6,597
Total billed retail	500,161	1,014,063	375,707	150,088	418,186
Sales for resale (a)	48,266	80,248	26,073	11,075	1,986
Other electric revenues (b)	65,807	91,372	40,966	5,667	44,861
Revenues from contracts with customers	614,234	1,185,683	442,746	166,830	465,033
Other revenues (c)	2,113	6,226	2,384	1,386	(603)
Electric revenues	616,347	1,191,909	445,130	168,216	464,430
Natural gas revenues	—	13,703	—	19,800	—
Total operating revenues	$616,347	$1,205,612	$445,130	$188,016	$464,430

The Utility operating companies’ total revenues for the six months ended June 30, 2024 and 2023 were as follows:


2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$480,574	$699,003	$341,666	$139,520	$419,414
Commercial	274,258	522,565	274,491	110,585	223,234
Industrial	288,193	880,017	95,607	14,580	263,282
Governmental	9,133	43,044	27,390	37,521	14,084
Total billed retail	1,052,158	2,144,629	739,154	302,206	920,014
Sales for resale (a)	82,807	163,551	69,193	21,075	4,922
Other electric revenues (b)	91,074	112,615	44,516	9,592	38,736
Revenues from contracts with customers	1,226,039	2,420,795	852,863	332,873	963,672
Other revenues (c)	4,804	13,442	4,887	2,732	(104)
Electric revenues	1,230,843	2,434,237	857,750	335,605	963,568
Natural gas revenues	—	44,327	—	56,697	—
Total operating revenues	$1,230,843	$2,478,564	$857,750	$392,302	$963,568


2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$444,307	$694,892	$332,390	$132,101	$389,193
Commercial	261,927	531,543	276,673	110,164	226,782
Industrial	285,053	916,949	106,153	14,975	290,769
Governmental	9,605	42,481	28,854	35,694	14,519
Total billed retail	1,000,892	2,185,865	744,070	292,934	921,263
Sales for resale (a)	114,283	163,484	64,816	35,985	4,431
Other electric revenues (b)	79,524	117,939	43,840	6,084	47,085
Revenues from contracts with customers	1,194,699	2,467,288	852,726	335,003	972,779
Other revenues (c)	4,397	44,373	4,832	2,908	(843)
Electric revenues	1,199,096	2,511,661	857,558	337,911	971,936
Natural gas revenues	—	39,159	—	58,925	—
Total operating revenues	$1,199,096	$2,550,820	$857,558	$396,836	$971,936

(a)Sales for resale includes 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 Utility revenues include the equity component of carrying costs related to securitization, occasional sales of inventory, alternative revenue programs, provisions for revenue subject to refund, and late fees.

(d)Other revenues include the sale of electric power and capacity to wholesale customers, day-ahead sales of energy in a market administered by an ISO, and operation and management services 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. The following tables set forth a reconciliation of changes in the allowance for doubtful accounts for the six months ended June 30, 2024 and 2023.


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2023	$25.9	$7.2	$6.1	$3.3	$7.8	$1.5
Provisions	15.3	2.6	6.2	2.2	1.4	2.9
Write-offs	(46.0)	(10.7)	(15.6)	(7.4)	(7.1)	(5.2)
Recoveries	21.4	5.2	6.7	4.1	3.7	1.7
Balance as of June 30, 2024	$16.6	$4.3	$3.4	$2.2	$5.8	$0.9


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2022	$30.9	$6.5	$7.6	$2.5	$11.9	$2.4
Provisions	15.5	3.2	7.0	2.1	0.7	2.5
Write-offs	(51.5)	(13.2)	(21.4)	(3.7)	(6.5)	(6.7)
Recoveries	26.9	8.7	11.7	1.5	1.5	3.5
Balance as of June 30, 2023	$21.8	$5.2	$4.9	$2.4	$7.6	$1.7

The allowance 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. The rate of customer write-offs has historically experienced minimal variation, although general economic conditions can affect the rate of customer write-offs. Management monitors the current condition of individual customer accounts to manage collections and ensure bad debt expense is recorded in a timely manner.

Revenue from Contract with Customer [Text Block]

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 June 30, 2024 and 2023 were as follows:


	2024	2023
	(In Thousands)
Utility:
Residential	$1,009,836	$951,424
Commercial	713,282	692,788
Industrial	792,721	750,177
Governmental	65,861	63,816
Total billed retail	2,581,700	2,458,205

Sales for resale (a)	54,579	68,262
Other electric revenues (b)	257,813	247,331
Revenues from contracts with customers	2,894,092	2,773,798
Other Utility revenues (c)	11,955	11,446
Electric revenues	2,906,047	2,785,244

Natural gas revenues	35,357	33,503

Other revenues (d)	12,216	27,279

Total operating revenues	$2,953,620	$2,846,026

Entergy’s total revenues for the six months ended June 30, 2024 and 2023 were as follows:


	2024	2023
	(In Thousands)
Utility:
Residential	$2,080,177	$1,992,883
Commercial	1,405,133	1,407,089
Industrial	1,541,679	1,613,899
Governmental	131,172	131,153
Total billed retail	5,158,161	5,145,024

Sales for resale (a)	133,583	176,209
Other electric revenues (b)	293,847	291,788
Revenues from contracts with customers	5,585,591	5,613,021
Other Utility revenues (c)	26,962	55,633
Electric revenues	5,612,553	5,668,654

Natural gas revenues	101,024	98,084

Other revenues (d)	34,671	60,347

Total operating revenues	$5,748,248	$5,827,085

The Utility operating companies’ total revenues for the three months ended June 30, 2024 and 2023 were as follows:


2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$204,822	$353,975	$163,049	$71,842	$216,148
Commercial	132,950	265,869	142,173	57,360	114,930
Industrial	138,786	458,420	49,180	7,602	138,733
Governmental	4,433	21,223	14,061	19,167	6,977
Total billed retail	480,991	1,099,487	368,463	155,971	476,788
Sales for resale (a)	43,842	80,823	21,260	8,575	3,015
Other electric revenues (b)	81,733	74,670	50,718	12,811	39,224
Revenues from contracts with customers	606,566	1,254,980	440,441	177,357	519,027
Other revenues (c)	2,232	6,464	2,453	1,307	50
Electric revenues	608,798	1,261,444	442,894	178,664	519,077
Natural gas revenues	—	14,680	—	20,677	—
Total operating revenues	$608,798	$1,276,124	$442,894	$199,341	$519,077


2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$204,808	$334,246	$163,001	$68,535	$180,834
Commercial	136,591	253,365	142,997	56,095	103,740
Industrial	153,817	407,045	54,738	7,562	127,015
Governmental	4,945	19,407	14,971	17,896	6,597
Total billed retail	500,161	1,014,063	375,707	150,088	418,186
Sales for resale (a)	48,266	80,248	26,073	11,075	1,986
Other electric revenues (b)	65,807	91,372	40,966	5,667	44,861
Revenues from contracts with customers	614,234	1,185,683	442,746	166,830	465,033
Other revenues (c)	2,113	6,226	2,384	1,386	(603)
Electric revenues	616,347	1,191,909	445,130	168,216	464,430
Natural gas revenues	—	13,703	—	19,800	—
Total operating revenues	$616,347	$1,205,612	$445,130	$188,016	$464,430

The Utility operating companies’ total revenues for the six months ended June 30, 2024 and 2023 were as follows:


2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$480,574	$699,003	$341,666	$139,520	$419,414
Commercial	274,258	522,565	274,491	110,585	223,234
Industrial	288,193	880,017	95,607	14,580	263,282
Governmental	9,133	43,044	27,390	37,521	14,084
Total billed retail	1,052,158	2,144,629	739,154	302,206	920,014
Sales for resale (a)	82,807	163,551	69,193	21,075	4,922
Other electric revenues (b)	91,074	112,615	44,516	9,592	38,736
Revenues from contracts with customers	1,226,039	2,420,795	852,863	332,873	963,672
Other revenues (c)	4,804	13,442	4,887	2,732	(104)
Electric revenues	1,230,843	2,434,237	857,750	335,605	963,568
Natural gas revenues	—	44,327	—	56,697	—
Total operating revenues	$1,230,843	$2,478,564	$857,750	$392,302	$963,568


2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$444,307	$694,892	$332,390	$132,101	$389,193
Commercial	261,927	531,543	276,673	110,164	226,782
Industrial	285,053	916,949	106,153	14,975	290,769
Governmental	9,605	42,481	28,854	35,694	14,519
Total billed retail	1,000,892	2,185,865	744,070	292,934	921,263
Sales for resale (a)	114,283	163,484	64,816	35,985	4,431
Other electric revenues (b)	79,524	117,939	43,840	6,084	47,085
Revenues from contracts with customers	1,194,699	2,467,288	852,726	335,003	972,779
Other revenues (c)	4,397	44,373	4,832	2,908	(843)
Electric revenues	1,199,096	2,511,661	857,558	337,911	971,936
Natural gas revenues	—	39,159	—	58,925	—
Total operating revenues	$1,199,096	$2,550,820	$857,558	$396,836	$971,936

(a)Sales for resale includes 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 Utility revenues include the equity component of carrying costs related to securitization, occasional sales of inventory, alternative revenue programs, provisions for revenue subject to refund, and late fees.

(d)Other revenues include the sale of electric power and capacity to wholesale customers, day-ahead sales of energy in a market administered by an ISO, and operation and management services 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. The following tables set forth a reconciliation of changes in the allowance for doubtful accounts for the six months ended June 30, 2024 and 2023.


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2023	$25.9	$7.2	$6.1	$3.3	$7.8	$1.5
Provisions	15.3	2.6	6.2	2.2	1.4	2.9
Write-offs	(46.0)	(10.7)	(15.6)	(7.4)	(7.1)	(5.2)
Recoveries	21.4	5.2	6.7	4.1	3.7	1.7
Balance as of June 30, 2024	$16.6	$4.3	$3.4	$2.2	$5.8	$0.9


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2022	$30.9	$6.5	$7.6	$2.5	$11.9	$2.4
Provisions	15.5	3.2	7.0	2.1	0.7	2.5
Write-offs	(51.5)	(13.2)	(21.4)	(3.7)	(6.5)	(6.7)
Recoveries	26.9	8.7	11.7	1.5	1.5	3.5
Balance as of June 30, 2023	$21.8	$5.2	$4.9	$2.4	$7.6	$1.7

The allowance 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. The rate of customer write-offs has historically experienced minimal variation, although general economic conditions can affect the rate of customer write-offs. Management monitors the current condition of individual customer accounts to manage collections and ensure bad debt expense is recorded in a timely manner.

Revenue from Contract with Customer [Text Block]

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 June 30, 2024 and 2023 were as follows:


	2024	2023
	(In Thousands)
Utility:
Residential	$1,009,836	$951,424
Commercial	713,282	692,788
Industrial	792,721	750,177
Governmental	65,861	63,816
Total billed retail	2,581,700	2,458,205

Sales for resale (a)	54,579	68,262
Other electric revenues (b)	257,813	247,331
Revenues from contracts with customers	2,894,092	2,773,798
Other Utility revenues (c)	11,955	11,446
Electric revenues	2,906,047	2,785,244

Natural gas revenues	35,357	33,503

Other revenues (d)	12,216	27,279

Total operating revenues	$2,953,620	$2,846,026

Entergy’s total revenues for the six months ended June 30, 2024 and 2023 were as follows:


	2024	2023
	(In Thousands)
Utility:
Residential	$2,080,177	$1,992,883
Commercial	1,405,133	1,407,089
Industrial	1,541,679	1,613,899
Governmental	131,172	131,153
Total billed retail	5,158,161	5,145,024

Sales for resale (a)	133,583	176,209
Other electric revenues (b)	293,847	291,788
Revenues from contracts with customers	5,585,591	5,613,021
Other Utility revenues (c)	26,962	55,633
Electric revenues	5,612,553	5,668,654

Natural gas revenues	101,024	98,084

Other revenues (d)	34,671	60,347

Total operating revenues	$5,748,248	$5,827,085

The Utility operating companies’ total revenues for the three months ended June 30, 2024 and 2023 were as follows:


2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$204,822	$353,975	$163,049	$71,842	$216,148
Commercial	132,950	265,869	142,173	57,360	114,930
Industrial	138,786	458,420	49,180	7,602	138,733
Governmental	4,433	21,223	14,061	19,167	6,977
Total billed retail	480,991	1,099,487	368,463	155,971	476,788
Sales for resale (a)	43,842	80,823	21,260	8,575	3,015
Other electric revenues (b)	81,733	74,670	50,718	12,811	39,224
Revenues from contracts with customers	606,566	1,254,980	440,441	177,357	519,027
Other revenues (c)	2,232	6,464	2,453	1,307	50
Electric revenues	608,798	1,261,444	442,894	178,664	519,077
Natural gas revenues	—	14,680	—	20,677	—
Total operating revenues	$608,798	$1,276,124	$442,894	$199,341	$519,077


2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$204,808	$334,246	$163,001	$68,535	$180,834
Commercial	136,591	253,365	142,997	56,095	103,740
Industrial	153,817	407,045	54,738	7,562	127,015
Governmental	4,945	19,407	14,971	17,896	6,597
Total billed retail	500,161	1,014,063	375,707	150,088	418,186
Sales for resale (a)	48,266	80,248	26,073	11,075	1,986
Other electric revenues (b)	65,807	91,372	40,966	5,667	44,861
Revenues from contracts with customers	614,234	1,185,683	442,746	166,830	465,033
Other revenues (c)	2,113	6,226	2,384	1,386	(603)
Electric revenues	616,347	1,191,909	445,130	168,216	464,430
Natural gas revenues	—	13,703	—	19,800	—
Total operating revenues	$616,347	$1,205,612	$445,130	$188,016	$464,430

The Utility operating companies’ total revenues for the six months ended June 30, 2024 and 2023 were as follows:


2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$480,574	$699,003	$341,666	$139,520	$419,414
Commercial	274,258	522,565	274,491	110,585	223,234
Industrial	288,193	880,017	95,607	14,580	263,282
Governmental	9,133	43,044	27,390	37,521	14,084
Total billed retail	1,052,158	2,144,629	739,154	302,206	920,014
Sales for resale (a)	82,807	163,551	69,193	21,075	4,922
Other electric revenues (b)	91,074	112,615	44,516	9,592	38,736
Revenues from contracts with customers	1,226,039	2,420,795	852,863	332,873	963,672
Other revenues (c)	4,804	13,442	4,887	2,732	(104)
Electric revenues	1,230,843	2,434,237	857,750	335,605	963,568
Natural gas revenues	—	44,327	—	56,697	—
Total operating revenues	$1,230,843	$2,478,564	$857,750	$392,302	$963,568


2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$444,307	$694,892	$332,390	$132,101	$389,193
Commercial	261,927	531,543	276,673	110,164	226,782
Industrial	285,053	916,949	106,153	14,975	290,769
Governmental	9,605	42,481	28,854	35,694	14,519
Total billed retail	1,000,892	2,185,865	744,070	292,934	921,263
Sales for resale (a)	114,283	163,484	64,816	35,985	4,431
Other electric revenues (b)	79,524	117,939	43,840	6,084	47,085
Revenues from contracts with customers	1,194,699	2,467,288	852,726	335,003	972,779
Other revenues (c)	4,397	44,373	4,832	2,908	(843)
Electric revenues	1,199,096	2,511,661	857,558	337,911	971,936
Natural gas revenues	—	39,159	—	58,925	—
Total operating revenues	$1,199,096	$2,550,820	$857,558	$396,836	$971,936

(a)Sales for resale includes 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 Utility revenues include the equity component of carrying costs related to securitization, occasional sales of inventory, alternative revenue programs, provisions for revenue subject to refund, and late fees.

(d)Other revenues include the sale of electric power and capacity to wholesale customers, day-ahead sales of energy in a market administered by an ISO, and operation and management services 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. The following tables set forth a reconciliation of changes in the allowance for doubtful accounts for the six months ended June 30, 2024 and 2023.


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2023	$25.9	$7.2	$6.1	$3.3	$7.8	$1.5
Provisions	15.3	2.6	6.2	2.2	1.4	2.9
Write-offs	(46.0)	(10.7)	(15.6)	(7.4)	(7.1)	(5.2)
Recoveries	21.4	5.2	6.7	4.1	3.7	1.7
Balance as of June 30, 2024	$16.6	$4.3	$3.4	$2.2	$5.8	$0.9


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2022	$30.9	$6.5	$7.6	$2.5	$11.9	$2.4
Provisions	15.5	3.2	7.0	2.1	0.7	2.5
Write-offs	(51.5)	(13.2)	(21.4)	(3.7)	(6.5)	(6.7)
Recoveries	26.9	8.7	11.7	1.5	1.5	3.5
Balance as of June 30, 2023	$21.8	$5.2	$4.9	$2.4	$7.6	$1.7

The allowance 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. The rate of customer write-offs has historically experienced minimal variation, although general economic conditions can affect the rate of customer write-offs. Management monitors the current condition of individual customer accounts to manage collections and ensure bad debt expense is recorded in a timely manner.

Revenue from Contract with Customer [Text Block]

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 June 30, 2024 and 2023 were as follows:


	2024	2023
	(In Thousands)
Utility:
Residential	$1,009,836	$951,424
Commercial	713,282	692,788
Industrial	792,721	750,177
Governmental	65,861	63,816
Total billed retail	2,581,700	2,458,205

Sales for resale (a)	54,579	68,262
Other electric revenues (b)	257,813	247,331
Revenues from contracts with customers	2,894,092	2,773,798
Other Utility revenues (c)	11,955	11,446
Electric revenues	2,906,047	2,785,244

Natural gas revenues	35,357	33,503

Other revenues (d)	12,216	27,279

Total operating revenues	$2,953,620	$2,846,026

Entergy’s total revenues for the six months ended June 30, 2024 and 2023 were as follows:


	2024	2023
	(In Thousands)
Utility:
Residential	$2,080,177	$1,992,883
Commercial	1,405,133	1,407,089
Industrial	1,541,679	1,613,899
Governmental	131,172	131,153
Total billed retail	5,158,161	5,145,024

Sales for resale (a)	133,583	176,209
Other electric revenues (b)	293,847	291,788
Revenues from contracts with customers	5,585,591	5,613,021
Other Utility revenues (c)	26,962	55,633
Electric revenues	5,612,553	5,668,654

Natural gas revenues	101,024	98,084

Other revenues (d)	34,671	60,347

Total operating revenues	$5,748,248	$5,827,085

The Utility operating companies’ total revenues for the three months ended June 30, 2024 and 2023 were as follows:


2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$204,822	$353,975	$163,049	$71,842	$216,148
Commercial	132,950	265,869	142,173	57,360	114,930
Industrial	138,786	458,420	49,180	7,602	138,733
Governmental	4,433	21,223	14,061	19,167	6,977
Total billed retail	480,991	1,099,487	368,463	155,971	476,788
Sales for resale (a)	43,842	80,823	21,260	8,575	3,015
Other electric revenues (b)	81,733	74,670	50,718	12,811	39,224
Revenues from contracts with customers	606,566	1,254,980	440,441	177,357	519,027
Other revenues (c)	2,232	6,464	2,453	1,307	50
Electric revenues	608,798	1,261,444	442,894	178,664	519,077
Natural gas revenues	—	14,680	—	20,677	—
Total operating revenues	$608,798	$1,276,124	$442,894	$199,341	$519,077


2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$204,808	$334,246	$163,001	$68,535	$180,834
Commercial	136,591	253,365	142,997	56,095	103,740
Industrial	153,817	407,045	54,738	7,562	127,015
Governmental	4,945	19,407	14,971	17,896	6,597
Total billed retail	500,161	1,014,063	375,707	150,088	418,186
Sales for resale (a)	48,266	80,248	26,073	11,075	1,986
Other electric revenues (b)	65,807	91,372	40,966	5,667	44,861
Revenues from contracts with customers	614,234	1,185,683	442,746	166,830	465,033
Other revenues (c)	2,113	6,226	2,384	1,386	(603)
Electric revenues	616,347	1,191,909	445,130	168,216	464,430
Natural gas revenues	—	13,703	—	19,800	—
Total operating revenues	$616,347	$1,205,612	$445,130	$188,016	$464,430

The Utility operating companies’ total revenues for the six months ended June 30, 2024 and 2023 were as follows:


2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$480,574	$699,003	$341,666	$139,520	$419,414
Commercial	274,258	522,565	274,491	110,585	223,234
Industrial	288,193	880,017	95,607	14,580	263,282
Governmental	9,133	43,044	27,390	37,521	14,084
Total billed retail	1,052,158	2,144,629	739,154	302,206	920,014
Sales for resale (a)	82,807	163,551	69,193	21,075	4,922
Other electric revenues (b)	91,074	112,615	44,516	9,592	38,736
Revenues from contracts with customers	1,226,039	2,420,795	852,863	332,873	963,672
Other revenues (c)	4,804	13,442	4,887	2,732	(104)
Electric revenues	1,230,843	2,434,237	857,750	335,605	963,568
Natural gas revenues	—	44,327	—	56,697	—
Total operating revenues	$1,230,843	$2,478,564	$857,750	$392,302	$963,568


2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$444,307	$694,892	$332,390	$132,101	$389,193
Commercial	261,927	531,543	276,673	110,164	226,782
Industrial	285,053	916,949	106,153	14,975	290,769
Governmental	9,605	42,481	28,854	35,694	14,519
Total billed retail	1,000,892	2,185,865	744,070	292,934	921,263
Sales for resale (a)	114,283	163,484	64,816	35,985	4,431
Other electric revenues (b)	79,524	117,939	43,840	6,084	47,085
Revenues from contracts with customers	1,194,699	2,467,288	852,726	335,003	972,779
Other revenues (c)	4,397	44,373	4,832	2,908	(843)
Electric revenues	1,199,096	2,511,661	857,558	337,911	971,936
Natural gas revenues	—	39,159	—	58,925	—
Total operating revenues	$1,199,096	$2,550,820	$857,558	$396,836	$971,936

(a)Sales for resale includes 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 Utility revenues include the equity component of carrying costs related to securitization, occasional sales of inventory, alternative revenue programs, provisions for revenue subject to refund, and late fees.

(d)Other revenues include the sale of electric power and capacity to wholesale customers, day-ahead sales of energy in a market administered by an ISO, and operation and management services 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. The following tables set forth a reconciliation of changes in the allowance for doubtful accounts for the six months ended June 30, 2024 and 2023.


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2023	$25.9	$7.2	$6.1	$3.3	$7.8	$1.5
Provisions	15.3	2.6	6.2	2.2	1.4	2.9
Write-offs	(46.0)	(10.7)	(15.6)	(7.4)	(7.1)	(5.2)
Recoveries	21.4	5.2	6.7	4.1	3.7	1.7
Balance as of June 30, 2024	$16.6	$4.3	$3.4	$2.2	$5.8	$0.9


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2022	$30.9	$6.5	$7.6	$2.5	$11.9	$2.4
Provisions	15.5	3.2	7.0	2.1	0.7	2.5
Write-offs	(51.5)	(13.2)	(21.4)	(3.7)	(6.5)	(6.7)
Recoveries	26.9	8.7	11.7	1.5	1.5	3.5
Balance as of June 30, 2023	$21.8	$5.2	$4.9	$2.4	$7.6	$1.7

The allowance 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. The rate of customer write-offs has historically experienced minimal variation, although general economic conditions can affect the rate of customer write-offs. Management monitors the current condition of individual customer accounts to manage collections and ensure bad debt expense is recorded in a timely manner.

Revenue from Contract with Customer [Text Block]

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 June 30, 2024 and 2023 were as follows:


	2024	2023
	(In Thousands)
Utility:
Residential	$1,009,836	$951,424
Commercial	713,282	692,788
Industrial	792,721	750,177
Governmental	65,861	63,816
Total billed retail	2,581,700	2,458,205

Sales for resale (a)	54,579	68,262
Other electric revenues (b)	257,813	247,331
Revenues from contracts with customers	2,894,092	2,773,798
Other Utility revenues (c)	11,955	11,446
Electric revenues	2,906,047	2,785,244

Natural gas revenues	35,357	33,503

Other revenues (d)	12,216	27,279

Total operating revenues	$2,953,620	$2,846,026

Entergy’s total revenues for the six months ended June 30, 2024 and 2023 were as follows:


	2024	2023
	(In Thousands)
Utility:
Residential	$2,080,177	$1,992,883
Commercial	1,405,133	1,407,089
Industrial	1,541,679	1,613,899
Governmental	131,172	131,153
Total billed retail	5,158,161	5,145,024

Sales for resale (a)	133,583	176,209
Other electric revenues (b)	293,847	291,788
Revenues from contracts with customers	5,585,591	5,613,021
Other Utility revenues (c)	26,962	55,633
Electric revenues	5,612,553	5,668,654

Natural gas revenues	101,024	98,084

Other revenues (d)	34,671	60,347

Total operating revenues	$5,748,248	$5,827,085

The Utility operating companies’ total revenues for the three months ended June 30, 2024 and 2023 were as follows:


2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$204,822	$353,975	$163,049	$71,842	$216,148
Commercial	132,950	265,869	142,173	57,360	114,930
Industrial	138,786	458,420	49,180	7,602	138,733
Governmental	4,433	21,223	14,061	19,167	6,977
Total billed retail	480,991	1,099,487	368,463	155,971	476,788
Sales for resale (a)	43,842	80,823	21,260	8,575	3,015
Other electric revenues (b)	81,733	74,670	50,718	12,811	39,224
Revenues from contracts with customers	606,566	1,254,980	440,441	177,357	519,027
Other revenues (c)	2,232	6,464	2,453	1,307	50
Electric revenues	608,798	1,261,444	442,894	178,664	519,077
Natural gas revenues	—	14,680	—	20,677	—
Total operating revenues	$608,798	$1,276,124	$442,894	$199,341	$519,077


2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$204,808	$334,246	$163,001	$68,535	$180,834
Commercial	136,591	253,365	142,997	56,095	103,740
Industrial	153,817	407,045	54,738	7,562	127,015
Governmental	4,945	19,407	14,971	17,896	6,597
Total billed retail	500,161	1,014,063	375,707	150,088	418,186
Sales for resale (a)	48,266	80,248	26,073	11,075	1,986
Other electric revenues (b)	65,807	91,372	40,966	5,667	44,861
Revenues from contracts with customers	614,234	1,185,683	442,746	166,830	465,033
Other revenues (c)	2,113	6,226	2,384	1,386	(603)
Electric revenues	616,347	1,191,909	445,130	168,216	464,430
Natural gas revenues	—	13,703	—	19,800	—
Total operating revenues	$616,347	$1,205,612	$445,130	$188,016	$464,430

The Utility operating companies’ total revenues for the six months ended June 30, 2024 and 2023 were as follows:


2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$480,574	$699,003	$341,666	$139,520	$419,414
Commercial	274,258	522,565	274,491	110,585	223,234
Industrial	288,193	880,017	95,607	14,580	263,282
Governmental	9,133	43,044	27,390	37,521	14,084
Total billed retail	1,052,158	2,144,629	739,154	302,206	920,014
Sales for resale (a)	82,807	163,551	69,193	21,075	4,922
Other electric revenues (b)	91,074	112,615	44,516	9,592	38,736
Revenues from contracts with customers	1,226,039	2,420,795	852,863	332,873	963,672
Other revenues (c)	4,804	13,442	4,887	2,732	(104)
Electric revenues	1,230,843	2,434,237	857,750	335,605	963,568
Natural gas revenues	—	44,327	—	56,697	—
Total operating revenues	$1,230,843	$2,478,564	$857,750	$392,302	$963,568


2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$444,307	$694,892	$332,390	$132,101	$389,193
Commercial	261,927	531,543	276,673	110,164	226,782
Industrial	285,053	916,949	106,153	14,975	290,769
Governmental	9,605	42,481	28,854	35,694	14,519
Total billed retail	1,000,892	2,185,865	744,070	292,934	921,263
Sales for resale (a)	114,283	163,484	64,816	35,985	4,431
Other electric revenues (b)	79,524	117,939	43,840	6,084	47,085
Revenues from contracts with customers	1,194,699	2,467,288	852,726	335,003	972,779
Other revenues (c)	4,397	44,373	4,832	2,908	(843)
Electric revenues	1,199,096	2,511,661	857,558	337,911	971,936
Natural gas revenues	—	39,159	—	58,925	—
Total operating revenues	$1,199,096	$2,550,820	$857,558	$396,836	$971,936

(a)Sales for resale includes 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 Utility revenues include the equity component of carrying costs related to securitization, occasional sales of inventory, alternative revenue programs, provisions for revenue subject to refund, and late fees.

(d)Other revenues include the sale of electric power and capacity to wholesale customers, day-ahead sales of energy in a market administered by an ISO, and operation and management services 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. The following tables set forth a reconciliation of changes in the allowance for doubtful accounts for the six months ended June 30, 2024 and 2023.


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2023	$25.9	$7.2	$6.1	$3.3	$7.8	$1.5
Provisions	15.3	2.6	6.2	2.2	1.4	2.9
Write-offs	(46.0)	(10.7)	(15.6)	(7.4)	(7.1)	(5.2)
Recoveries	21.4	5.2	6.7	4.1	3.7	1.7
Balance as of June 30, 2024	$16.6	$4.3	$3.4	$2.2	$5.8	$0.9


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2022	$30.9	$6.5	$7.6	$2.5	$11.9	$2.4
Provisions	15.5	3.2	7.0	2.1	0.7	2.5
Write-offs	(51.5)	(13.2)	(21.4)	(3.7)	(6.5)	(6.7)
Recoveries	26.9	8.7	11.7	1.5	1.5	3.5
Balance as of June 30, 2023	$21.8	$5.2	$4.9	$2.4	$7.6	$1.7

The allowance 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. The rate of customer write-offs has historically experienced minimal variation, although general economic conditions can affect the rate of customer write-offs. Management monitors the current condition of individual customer accounts to manage collections and ensure bad debt expense is recorded in a timely manner.

Revenue from Contract with Customer [Text Block]

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 June 30, 2024 and 2023 were as follows:


	2024	2023
	(In Thousands)
Utility:
Residential	$1,009,836	$951,424
Commercial	713,282	692,788
Industrial	792,721	750,177
Governmental	65,861	63,816
Total billed retail	2,581,700	2,458,205

Sales for resale (a)	54,579	68,262
Other electric revenues (b)	257,813	247,331
Revenues from contracts with customers	2,894,092	2,773,798
Other Utility revenues (c)	11,955	11,446
Electric revenues	2,906,047	2,785,244

Natural gas revenues	35,357	33,503

Other revenues (d)	12,216	27,279

Total operating revenues	$2,953,620	$2,846,026

Entergy’s total revenues for the six months ended June 30, 2024 and 2023 were as follows:


	2024	2023
	(In Thousands)
Utility:
Residential	$2,080,177	$1,992,883
Commercial	1,405,133	1,407,089
Industrial	1,541,679	1,613,899
Governmental	131,172	131,153
Total billed retail	5,158,161	5,145,024

Sales for resale (a)	133,583	176,209
Other electric revenues (b)	293,847	291,788
Revenues from contracts with customers	5,585,591	5,613,021
Other Utility revenues (c)	26,962	55,633
Electric revenues	5,612,553	5,668,654

Natural gas revenues	101,024	98,084

Other revenues (d)	34,671	60,347

Total operating revenues	$5,748,248	$5,827,085

The Utility operating companies’ total revenues for the three months ended June 30, 2024 and 2023 were as follows:


2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$204,822	$353,975	$163,049	$71,842	$216,148
Commercial	132,950	265,869	142,173	57,360	114,930
Industrial	138,786	458,420	49,180	7,602	138,733
Governmental	4,433	21,223	14,061	19,167	6,977
Total billed retail	480,991	1,099,487	368,463	155,971	476,788
Sales for resale (a)	43,842	80,823	21,260	8,575	3,015
Other electric revenues (b)	81,733	74,670	50,718	12,811	39,224
Revenues from contracts with customers	606,566	1,254,980	440,441	177,357	519,027
Other revenues (c)	2,232	6,464	2,453	1,307	50
Electric revenues	608,798	1,261,444	442,894	178,664	519,077
Natural gas revenues	—	14,680	—	20,677	—
Total operating revenues	$608,798	$1,276,124	$442,894	$199,341	$519,077


2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$204,808	$334,246	$163,001	$68,535	$180,834
Commercial	136,591	253,365	142,997	56,095	103,740
Industrial	153,817	407,045	54,738	7,562	127,015
Governmental	4,945	19,407	14,971	17,896	6,597
Total billed retail	500,161	1,014,063	375,707	150,088	418,186
Sales for resale (a)	48,266	80,248	26,073	11,075	1,986
Other electric revenues (b)	65,807	91,372	40,966	5,667	44,861
Revenues from contracts with customers	614,234	1,185,683	442,746	166,830	465,033
Other revenues (c)	2,113	6,226	2,384	1,386	(603)
Electric revenues	616,347	1,191,909	445,130	168,216	464,430
Natural gas revenues	—	13,703	—	19,800	—
Total operating revenues	$616,347	$1,205,612	$445,130	$188,016	$464,430

The Utility operating companies’ total revenues for the six months ended June 30, 2024 and 2023 were as follows:


2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$480,574	$699,003	$341,666	$139,520	$419,414
Commercial	274,258	522,565	274,491	110,585	223,234
Industrial	288,193	880,017	95,607	14,580	263,282
Governmental	9,133	43,044	27,390	37,521	14,084
Total billed retail	1,052,158	2,144,629	739,154	302,206	920,014
Sales for resale (a)	82,807	163,551	69,193	21,075	4,922
Other electric revenues (b)	91,074	112,615	44,516	9,592	38,736
Revenues from contracts with customers	1,226,039	2,420,795	852,863	332,873	963,672
Other revenues (c)	4,804	13,442	4,887	2,732	(104)
Electric revenues	1,230,843	2,434,237	857,750	335,605	963,568
Natural gas revenues	—	44,327	—	56,697	—
Total operating revenues	$1,230,843	$2,478,564	$857,750	$392,302	$963,568


2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$444,307	$694,892	$332,390	$132,101	$389,193
Commercial	261,927	531,543	276,673	110,164	226,782
Industrial	285,053	916,949	106,153	14,975	290,769
Governmental	9,605	42,481	28,854	35,694	14,519
Total billed retail	1,000,892	2,185,865	744,070	292,934	921,263
Sales for resale (a)	114,283	163,484	64,816	35,985	4,431
Other electric revenues (b)	79,524	117,939	43,840	6,084	47,085
Revenues from contracts with customers	1,194,699	2,467,288	852,726	335,003	972,779
Other revenues (c)	4,397	44,373	4,832	2,908	(843)
Electric revenues	1,199,096	2,511,661	857,558	337,911	971,936
Natural gas revenues	—	39,159	—	58,925	—
Total operating revenues	$1,199,096	$2,550,820	$857,558	$396,836	$971,936

(a)Sales for resale includes 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 Utility revenues include the equity component of carrying costs related to securitization, occasional sales of inventory, alternative revenue programs, provisions for revenue subject to refund, and late fees.

(d)Other revenues include the sale of electric power and capacity to wholesale customers, day-ahead sales of energy in a market administered by an ISO, and operation and management services 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. The following tables set forth a reconciliation of changes in the allowance for doubtful accounts for the six months ended June 30, 2024 and 2023.


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2023	$25.9	$7.2	$6.1	$3.3	$7.8	$1.5
Provisions	15.3	2.6	6.2	2.2	1.4	2.9
Write-offs	(46.0)	(10.7)	(15.6)	(7.4)	(7.1)	(5.2)
Recoveries	21.4	5.2	6.7	4.1	3.7	1.7
Balance as of June 30, 2024	$16.6	$4.3	$3.4	$2.2	$5.8	$0.9


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2022	$30.9	$6.5	$7.6	$2.5	$11.9	$2.4
Provisions	15.5	3.2	7.0	2.1	0.7	2.5
Write-offs	(51.5)	(13.2)	(21.4)	(3.7)	(6.5)	(6.7)
Recoveries	26.9	8.7	11.7	1.5	1.5	3.5
Balance as of June 30, 2023	$21.8	$5.2	$4.9	$2.4	$7.6	$1.7

The allowance 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. The rate of customer write-offs has historically experienced minimal variation, although general economic conditions can affect the rate of customer write-offs. Management monitors the current condition of individual customer accounts to manage collections and ensure bad debt expense is recorded in a timely manner.

Revenue from Contract with Customer [Text Block]

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 June 30, 2024 and 2023 were as follows:


	2024	2023
	(In Thousands)
Utility:
Residential	$1,009,836	$951,424
Commercial	713,282	692,788
Industrial	792,721	750,177
Governmental	65,861	63,816
Total billed retail	2,581,700	2,458,205

Sales for resale (a)	54,579	68,262
Other electric revenues (b)	257,813	247,331
Revenues from contracts with customers	2,894,092	2,773,798
Other Utility revenues (c)	11,955	11,446
Electric revenues	2,906,047	2,785,244

Natural gas revenues	35,357	33,503

Other revenues (d)	12,216	27,279

Total operating revenues	$2,953,620	$2,846,026

Entergy’s total revenues for the six months ended June 30, 2024 and 2023 were as follows:


	2024	2023
	(In Thousands)
Utility:
Residential	$2,080,177	$1,992,883
Commercial	1,405,133	1,407,089
Industrial	1,541,679	1,613,899
Governmental	131,172	131,153
Total billed retail	5,158,161	5,145,024

Sales for resale (a)	133,583	176,209
Other electric revenues (b)	293,847	291,788
Revenues from contracts with customers	5,585,591	5,613,021
Other Utility revenues (c)	26,962	55,633
Electric revenues	5,612,553	5,668,654

Natural gas revenues	101,024	98,084

Other revenues (d)	34,671	60,347

Total operating revenues	$5,748,248	$5,827,085

The Utility operating companies’ total revenues for the three months ended June 30, 2024 and 2023 were as follows:


2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$204,822	$353,975	$163,049	$71,842	$216,148
Commercial	132,950	265,869	142,173	57,360	114,930
Industrial	138,786	458,420	49,180	7,602	138,733
Governmental	4,433	21,223	14,061	19,167	6,977
Total billed retail	480,991	1,099,487	368,463	155,971	476,788
Sales for resale (a)	43,842	80,823	21,260	8,575	3,015
Other electric revenues (b)	81,733	74,670	50,718	12,811	39,224
Revenues from contracts with customers	606,566	1,254,980	440,441	177,357	519,027
Other revenues (c)	2,232	6,464	2,453	1,307	50
Electric revenues	608,798	1,261,444	442,894	178,664	519,077
Natural gas revenues	—	14,680	—	20,677	—
Total operating revenues	$608,798	$1,276,124	$442,894	$199,341	$519,077


2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$204,808	$334,246	$163,001	$68,535	$180,834
Commercial	136,591	253,365	142,997	56,095	103,740
Industrial	153,817	407,045	54,738	7,562	127,015
Governmental	4,945	19,407	14,971	17,896	6,597
Total billed retail	500,161	1,014,063	375,707	150,088	418,186
Sales for resale (a)	48,266	80,248	26,073	11,075	1,986
Other electric revenues (b)	65,807	91,372	40,966	5,667	44,861
Revenues from contracts with customers	614,234	1,185,683	442,746	166,830	465,033
Other revenues (c)	2,113	6,226	2,384	1,386	(603)
Electric revenues	616,347	1,191,909	445,130	168,216	464,430
Natural gas revenues	—	13,703	—	19,800	—
Total operating revenues	$616,347	$1,205,612	$445,130	$188,016	$464,430

The Utility operating companies’ total revenues for the six months ended June 30, 2024 and 2023 were as follows:


2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$480,574	$699,003	$341,666	$139,520	$419,414
Commercial	274,258	522,565	274,491	110,585	223,234
Industrial	288,193	880,017	95,607	14,580	263,282
Governmental	9,133	43,044	27,390	37,521	14,084
Total billed retail	1,052,158	2,144,629	739,154	302,206	920,014
Sales for resale (a)	82,807	163,551	69,193	21,075	4,922
Other electric revenues (b)	91,074	112,615	44,516	9,592	38,736
Revenues from contracts with customers	1,226,039	2,420,795	852,863	332,873	963,672
Other revenues (c)	4,804	13,442	4,887	2,732	(104)
Electric revenues	1,230,843	2,434,237	857,750	335,605	963,568
Natural gas revenues	—	44,327	—	56,697	—
Total operating revenues	$1,230,843	$2,478,564	$857,750	$392,302	$963,568


2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
Residential	$444,307	$694,892	$332,390	$132,101	$389,193
Commercial	261,927	531,543	276,673	110,164	226,782
Industrial	285,053	916,949	106,153	14,975	290,769
Governmental	9,605	42,481	28,854	35,694	14,519
Total billed retail	1,000,892	2,185,865	744,070	292,934	921,263
Sales for resale (a)	114,283	163,484	64,816	35,985	4,431
Other electric revenues (b)	79,524	117,939	43,840	6,084	47,085
Revenues from contracts with customers	1,194,699	2,467,288	852,726	335,003	972,779
Other revenues (c)	4,397	44,373	4,832	2,908	(843)
Electric revenues	1,199,096	2,511,661	857,558	337,911	971,936
Natural gas revenues	—	39,159	—	58,925	—
Total operating revenues	$1,199,096	$2,550,820	$857,558	$396,836	$971,936

(a)Sales for resale includes 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 Utility revenues include the equity component of carrying costs related to securitization, occasional sales of inventory, alternative revenue programs, provisions for revenue subject to refund, and late fees.

(d)Other revenues include the sale of electric power and capacity to wholesale customers, day-ahead sales of energy in a market administered by an ISO, and operation and management services 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. The following tables set forth a reconciliation of changes in the allowance for doubtful accounts for the six months ended June 30, 2024 and 2023.


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2023	$25.9	$7.2	$6.1	$3.3	$7.8	$1.5
Provisions	15.3	2.6	6.2	2.2	1.4	2.9
Write-offs	(46.0)	(10.7)	(15.6)	(7.4)	(7.1)	(5.2)
Recoveries	21.4	5.2	6.7	4.1	3.7	1.7
Balance as of June 30, 2024	$16.6	$4.3	$3.4	$2.2	$5.8	$0.9


	Entergy	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Millions)
Balance as of December 31, 2022	$30.9	$6.5	$7.6	$2.5	$11.9	$2.4
Provisions	15.5	3.2	7.0	2.1	0.7	2.5
Write-offs	(51.5)	(13.2)	(21.4)	(3.7)	(6.5)	(6.7)
Recoveries	26.9	8.7	11.7	1.5	1.5	3.5
Balance as of June 30, 2023	$21.8	$5.2	$4.9	$2.4	$7.6	$1.7

The allowance 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. The rate of customer write-offs has historically experienced minimal variation, although general economic conditions can affect the rate of customer write-offs. Management monitors the current condition of individual customer accounts to manage collections and ensure bad debt expense is recorded in a timely manner.