Company: EAI
Filing Date: 2025-02-18
Form Type: 10-K
Source: 0000065984-25-000012
Chunk: 639

Company: ENTERGY ARKANSAS, LLC
Filing Date: 2025-02-18
Form: 10-K
Item: Item 7
Chunk 639
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— $4,544 Amortization of gain (loss)(416)6,952 (3)6,533 Settlement loss— — (2)(2)($416)$11,496 ($5)$11,075 Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) as of December 31, 2023: Qualified Pension CostsOther Postretirement CostsNon-Qualified Pension CostsTotal (In Thousands)Entergy  Amortization of prior service credit (cost)$— $14,038 ($452)$13,586 Amortization of gain (loss)(4,407)11,590 (593)6,590 Settlement loss(7,844)— (3,004)(10,848)($12,251)$25,628 ($4,049)$9,328 Entergy Louisiana  Amortization of prior service credit$— $3,804 $— $3,804 Amortization of gain (loss)(792)7,057 (2)6,263 Settlement loss(1,617)— — (1,617)($2,409)$10,861 ($2)$8,450 Accounting for Pension and Other Postretirement BenefitsAccounting standards require an employer to recognize in its balance sheet the funded status of its benefit plans.  This is measured as the difference between plan assets at fair value and the benefit obligation.  Entergy uses a December 31 measurement date for its pension and other postretirement plans.  Employers are to record previously unrecognized gains and losses, prior service costs, and any remaining transition asset or obligation (that resulted from adopting prior pension and other postretirement benefits accounting standards) as comprehensive income and/or as a regulatory asset reflective of the recovery mechanism for pension and other postretirement benefits costs in the Registrant Subsidiaries’ respective regulatory jurisdictions.  For the portion of Entergy Louisiana that is not regulated, the unrecognized prior service cost, gains and losses, and transition asset/obligation for its pension and other postretirement benefits obligations are recorded as other comprehensive income.  Entergy Louisiana recovers other postretirement benefits costs on a pay-as-you-go basis and records the unrecognized prior 

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Table of ContentsEntergy Corporation and Subsidi