Company: EAI
Filing Date: 2025-02-18
Form Type: 10-K
Source: 0000065984-25-000012
Chunk: 678

Company: ENTERGY ARKANSAS, LLC
Filing Date: 2025-02-18
Form: 10-K
Item: Item 7
Chunk 678
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 group reports to the Chief Accounting Officer.The following tables set forth, by level within the fair value hierarchy, Entergy’s assets and liabilities that are accounted for at fair value on a recurring basis as of December 31, 2024 and December 31, 2023.  The assessment of the significance of a particular input to a fair value measurement requires judgment and may affect placement within the fair value hierarchy levels.2024Level 1Level 2Level 3Total(In Millions)Assets:Temporary cash investments$811 $— $— $811 Decommissioning trust funds (a):Equity securities30 — — 30 Debt securities848 1,199 — 2,047 Common trusts (b)3,486 Securitization recovery trust account4 — — 4 Storm reserve escrow accounts340 — — 340 Natural gas swaps and options2 — — 2 Financial transmission rights— — 20 20 $2,035 $1,199 $20 $6,740 Liabilities:Financial transmission rights$— $— $1 $1 

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Table of ContentsEntergy Corporation and SubsidiariesNotes to Financial Statements

2023Level 1Level 2Level 3Total(In Millions)Assets:Temporary cash investments$61 $— $— $61 Decommissioning trust funds (a):Equity securities24 — — 24 Debt securities611 1,159 — 1,770 Common trusts (b)3,070 Securitization recovery trust account8 — — 8 Storm reserve escrow accounts323 — — 323 Financial transmission rights— — 21 21 $1,027 $1,159 $21 $5,277 Liabilities:Natural gas swaps and options$11 $— $— $11 (a)The decommissioning trust funds hold equity and fixed income securities.  Equity securities are invested to approximate the returns of major market indices.  Fixed income securities are held in various governmental and corporate securities.  See Note 16 to the financial statements for additional information on the investment portfolios.(b)Common trust funds are not publicly quoted and are valued by the fund administrators using net asset value as a practical expedient.  Accordingly, these