Company: EAI
Filing Date: 2025-02-18
Form Type: 10-K
Source: 0000065984-25-000012
Chunk: 45

Company: ENTERGY ARKANSAS, LLC
Filing Date: 2025-02-18
Form: 10-K
Item: Item 1
Chunk 45
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 customer, including, but not limited to, sales, use, value added, and some excise taxes.  Entergy presents these taxes on a net basis, excluding them from revenues.Allowance for Doubtful AccountsThe allowance for doubtful accounts reflects Entergy’s best estimate of expected losses on its accounts receivable balances.  Due to the essential nature of utility services, Entergy has historically experienced a low rate 

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Table of ContentsEntergy Corporation and SubsidiariesNotes to Financial Statements

of default on its accounts receivables.  The following table sets forth a reconciliation of changes in the allowance for doubtful accounts for the years ended December 31, 2024 and 2023.EntergyEntergy ArkansasEntergy LouisianaEntergy MississippiEntergy New OrleansEntergy Texas (In Millions)Balance as of December 31, 2022$30.9 $6.5 $7.6 $2.5 $11.9 $2.4 Provisions 38.7 9.4 13.9 7.3 3.4 4.7 Write-offs(83.1)(20.6)(31.3)(10.4)(10.7)(10.1)Recoveries39.4 11.9 15.9 3.9 3.2 4.5 Balance as of December 31, 2023$25.9 $7.2 $6.1 $3.3 $7.8 $1.5 Provisions 32.0 7.0 10.0 4.8 4.6 5.6 Write-offs(71.2)(17.5)(23.3)(11.5)(10.4)(8.5)Recoveries31.2 8.0 10.2 5.6 4.7 2.7 Balance as of December 31, 2024$17.9 $4.7 $3.0 $2.2 $6.7 $1.3 The allowance is calculated as the historical rate of customer write-offs multiplied by the current accounts receivable balance, taking into account the length of time the receivable balances have been outstanding.  The rate of customer write-offs has historically experienced minimal variation, although general economic conditions can affect the rate of customer write-offs.  Management monitors