Company: EAI
Filing Date: 2025-08-01
Form Type: 10-Q
Source: 0000065984-25-000087
Chunk: 309

Company: ENTERGY ARKANSAS, LLC
Filing Date: 2025-08-01
Form: 10-Q
Item: Item 1
Chunk 309
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 based on unobservable inputs, including estimates of congestion costs in MISO between applicable generation and load pricing nodes based on the 50th percentile of historical prices.  They are classified as Level 3 assets and liabilities.  The valuations of these assets and liabilities are performed by the Office of Corporate Risk Oversight.  The values are calculated internally and verified against the data published by MISO.  Entergy’s Accounting group reviews these valuations for reasonableness, with the assistance of others within the organization with knowledge of the various inputs and assumptions used in the valuation.  The Office of Corporate Risk Oversight reports to the Vice President and Treasurer.  The Accounting 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 June 30, 2025 and December 31, 2024.  The assessment of 

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Table of ContentsEntergy Corporation and SubsidiariesNotes to Financial Statements

the significance of a particular input to a fair value measurement requires judgment and may affect placement within the fair value hierarchy levels.2025Level 1Level 2Level 3Total(In Millions)Assets:Temporary cash investments$1,012 $— $— $1,012 Decommissioning trust funds (a):Equity securities48 — — 48 Debt securities857 1,250 — 2,107 Common trusts (b)3,678 Securitization recovery trust account1 — — 1 Storm reserve escrow accounts303 — — 303 Financial transmission rights— — 48 48 $2,221 $1,250 $48 $7,197 Liabilities:Natural gas swaps$— $— $3 $3 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 swaps2 — — 2 Financial transmission rights