Company: EAI
Filing Date: 2025-10-31
Form Type: 10-Q
Source: 0000065984-25-000132
Chunk: 357

Company: ENTERGY ARKANSAS, LLC
Filing Date: 2025-10-31
Form: 10-Q
Item: Item 1
Chunk 357
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 fuel cost recovery mechanisms.(b)Due to regulatory treatment, the changes in the estimated fair value of financial transmission rights for the Utility operating companies are recorded through purchased power expense and then such amounts are simultaneously reversed and recorded as an offsetting regulatory asset or liability.  The gains or losses recorded as purchased power expense when the financial transmission rights for the Utility operating companies are settled are recovered or refunded through fuel cost recovery mechanisms.

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Table of ContentsEntergy Corporation and SubsidiariesNotes to Financial Statements

The fair values of derivative instruments not designated as hedging instruments on the Registrant Subsidiaries’ balance sheets as of September 30, 2025 and December 31, 2024 are shown in the tables below.  Certain investments, including those not designated as hedging instruments, are subject to master netting agreements and are presented in the balance sheet on a net basis in accordance with accounting guidance for derivatives and hedging.InstrumentBalance Sheet LocationGross Fair Value (a)Offsetting Position (b)Net Fair Value (c) (d)Registrant(In Millions)2025Assets:Financial transmission rightsPrepayments and other$8.0$—$8.0Entergy ArkansasFinancial transmission rightsPrepayments and other$18.6($0.2)$18.4Entergy LouisianaFinancial transmission rightsPrepayments and other$0.4$—$0.4Entergy MississippiFinancial transmission rightsPrepayments and other$2.2$—$2.2Entergy New OrleansFinancial transmission rightsPrepayments and other$2.0($0.6)$1.4Entergy TexasLiabilities:Natural gas swapsOther current liabilities$4.9$—$4.9Entergy MississippiInstrumentBalance Sheet LocationGross Fair Value (a)Offsetting Position (b)Net Fair Value (c) (d)Registrant(In Millions)2024Assets:Natural gas swapsPrepayments and other$1.6$—$1.6Entergy MississippiFinancial transmission rightsPrepayments and other$8.6($0.1)$8.5Entergy ArkansasFinancial transmission rightsPrepayments and other$8.7($0.1)$8.6Entergy LouisianaFinancial transmission rightsPrepayments and other$1.3$—$1.3Entergy New OrleansFinancial transmission rightsPrepayments and other$2.0($0.1)$1.9Entergy TexasLiabilities:Financial transmission rightsOther current liabilities($0.4)$0.