Company: EAI
Filing Date: 2025-02-18
Form Type: 10-K
Source: 0000065984-25-000012
Chunk: 933

Company: ENTERGY ARKANSAS, LLC
Filing Date: 2025-02-18
Form: 10-K
Item: Item 7
Chunk 933
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 amounts as regulatory assets or liabilities and the monitoring and evaluation of regulatory developments that may affect the likelihood of recovering costs in future rates or of a future reduction in rates.

•We evaluated the Company’s disclosures related to the impacts of rate regulation, including the balances recorded and regulatory developments.

•We read relevant regulatory orders issued by the MPSC and the FERC for the Company to assess the likelihood of recovery in future rates or of a future reduction in rates based on precedents of the MPSC’s and FERC’s treatment of similar costs under similar circumstances. We evaluated external information and compared to management’s recorded regulatory asset and liability balances for completeness.

•For regulatory matters in process, we inspected the Company’s filings with the MPSC and the FERC and orders issued, and considered the filings with the MPSC and the FERC by intervenors that may impact the Company’s future rates, for any evidence that might contradict management’s assertions.

•We obtained an analysis from management and support from internal and external legal counsel, as appropriate, regarding probability of recovery for regulatory assets or refund or future reduction in rates for regulatory liabilities not yet addressed in a regulatory order to assess management’s assertion that amounts are probable of recovery or refund or a future reduction in rates.

•We obtained representation from management regarding probability of recovery for regulatory assets or refund or future reduction in rates for regulatory liabilities to assess management’s assertion that amounts are probable of recovery, refund, or a future reduction in rates.

/s/ DELOITTE & TOUCHE LLP

New Orleans, Louisiana

February 18, 2025

We have served as the Company’s auditor since 2001.

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ENTERGY MISSISSIPPI, LLC AND SUBSIDIARIESCONSOLIDATED INCOME STATEMENTS For the Years Ended December 31, 202420232022 (In Thousands)OPERATING REVENUES   Electric$1,764,593 $1,802,533 $1,624,234 OPERATING EXPENSES   Operation and Maintenance:   Fuel, fuel-related expenses, and gas purchased for resale270,015 563,296 252,760 Purchased power273,580 281,761 322,674 Other operation and maintenance315,651 320,192 314,902 Taxes other than income taxes166,195 150,921 137,541 Depreciation and amortization270,483 262,624 246,063 Other regulatory charges (credits)