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Retirement And Other Postretirement Benefits | 3 Months Ended
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Mar. 31, 2014
Retirement And Other Postretirement Benefits | RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Gulf States Louisiana, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Components of Qualified Net Pension Cost
Entergy’s qualified pension cost, including amounts capitalized, for the first quarters of 2014 and 2013, included the following components:
| 2014 |  | 2013
| (In Thousands)
Service cost - benefits earned during the period |  | $35,109 |  |  |  | $44,051 |
Interest cost on projected benefit obligation | 72,519 |  |  | 65,266 |
Expected return on assets | (90,366 | ) |  | (81,748 | )
Amortization of prior service cost | 400 |  |  | 567 |
Amortization of loss | 36,274 |  |  | 54,951 |
Net pension costs |  | $53,936 |  |  |  | $83,087 |
The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the first quarters of 2014 and 2013, included the following components:
2014 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $5,023 |  |  |  | $2,881 |  |  |  | $3,546 |  |  |  | $1,523 |  |  |  | $666 |  |  |  | $1,285 |  |  |  | $1,446 |
Interest cost on projected |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit obligation |  | 14,884 |  |  | 7,278 |  |  | 9,467 |  |  | 4,318 |  |  | 2,041 |  |  | 4,437 |  |  | 3,390 |
Expected return on assets |  | (18,305 | ) |  | (9,488 | ) |  | (11,449 | ) |  | (5,698 | ) |  | (2,505 | ) |  | (5,931 | ) |  | (4,155 | )
Amortization of loss |  | 8,989 |  |  | 3,981 |  |  | 6,131 |  |  | 2,354 |  |  | 1,449 |  |  | 2,339 |  |  | 2,375 |
Net pension cost |  |  | $10,591 |  |  |  | $4,652 |  |  |  | $7,695 |  |  |  | $2,497 |  |  |  | $1,651 |  |  |  | $2,130 |  |  |  | $3,056 |
2013 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $6,371 |  |  |  | $3,599 |  |  |  | $4,334 |  |  |  | $1,842 |  |  |  | $832 |  |  |  | $1,637 |  |  |  | $1,836 |
Interest cost on projected |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit obligation |  | 13,550 |  |  | 6,657 |  |  | 8,644 |  |  | 3,930 |  |  | 1,849 |  |  | 4,055 |  |  | 3,016 |
Expected return on assets |  | (16,717 | ) |  | (8,734 | ) |  | (10,454 | ) |  | (5,279 | ) |  | (2,270 | ) |  | (5,566 | ) |  | (4,299 | )
Amortization of prior service |  |  |  |  |  |  |  |  |  |  |  |  |  |
cost |  | 6 |  |  | 2 |  |  | 21 |  |  | 2 |  |  | — |  |  | 2 |  |  | 3 |
Amortization of loss |  | 12,544 |  |  | 5,933 |  |  | 8,727 |  |  | 3,344 |  |  | 2,011 |  |  | 3,373 |  |  | 2,429 |
Net pension cost |  |  | $15,754 |  |  |  | $7,457 |  |  |  | $11,272 |  |  |  | $3,839 |  |  |  | $2,422 |  |  |  | $3,501 |  |  |  | $2,985 |
Non-Qualified Net Pension Cost Entergy recognized $10.0 million and $5.5 million in pension cost for its non-qualified pension plans in the first quarters of 2014 and 2013, respectively. Reflected in the pension cost for non-qualified pension plans in the first quarter 2014 is a $5.5 million settlement charge recognized in March 2014 related to the payment of lump sum benefits out of the plan.
The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans in the first quarter of 2014 and 2013:
| Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas
| (In Thousands)
Non-qualified pension cost three months ended March 31, 2014 |  | $161 |  |  |  | $33 |  |  |  | $1 |  |  |  | $48 |  |  |  | $23 |  |  |  | $125 |
Non-qualified pension cost three months ended March 31, 2013 |  | $103 |  |  |  | $38 |  |  |  | $3 |  |  |  | $47 |  |  |  | $23 |  |  |  | $149 |
Reflected in Entergy Arkansas’s and Entergy Texas’s non-qualified pension costs in the first quarter 2014 are $51 thousand and $6 thousand, respectively, in settlement charges recognized in March 2014 related to the payment of lump sum benefits out of the plan. Components of Net Other Postretirement Benefit Cost
Entergy’s other postretirement benefit cost, including amounts capitalized, for the first quarters of 2014 and 2013, included the following components:
| 2014 |  | 2013
| (In Thousands)
Service cost - benefits earned during the period |  | $10,873 |  |  |  | $18,917 |
Interest cost on accumulated postretirement benefit obligation (APBO) | 17,960 |  |  | 19,766 |
Expected return on assets | (11,197 | ) |  | (9,950 | )
Amortization of prior service credit | (7,898 | ) |  | (3,334 | )
Amortization of loss | 2,786 |  |  | 11,304 |
Net other postretirement benefit cost |  | $12,524 |  |  |  | $36,703 |
The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the first quarters of 2014 and 2013, included the following components:
2014 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $1,489 |  |  |  | $1,224 |  |  |  | $1,130 |  |  |  | $475 |  |  |  | $217 |  |  |  | $595 |  |  |  | $515 |
Interest cost on APBO |  | 3,065 |  |  | 2,095 |  |  | 2,066 |  |  | 914 |  |  | 701 |  |  | 1,413 |  |  | 653 |
Expected return on assets |  | (4,784 | ) |  | — |  |  | — |  |  | (1,443 | ) |  | (1,119 | ) |  | (2,590 | ) |  | (932 | )
Amortization of prior service |  |  |  |  |  |  |  |  |  |  |  |  |  |
credit |  | (610 | ) |  | (559 | ) |  | (844 | ) |  | (229 | ) |  | (177 | ) |  | (325 | ) |  | (206 | )
Amortization of loss |  | 317 |  |  | 303 |  |  | 378 |  |  | 37 |  |  | 14 |  |  | 200 |  |  | 111 |
Net other postretirement |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit cost |  |  | ($523 | ) |  |  | $3,063 |  |  |  | $2,730 |  |  |  | ($246 | ) |  |  | ($364 | ) |  |  | ($707 | ) |  |  | $141 |
2013 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $2,414 |  |  |  | $2,001 |  |  |  | $2,172 |  |  |  | $819 |  |  |  | $447 |  |  |  | $950 |  |  |  | $907 |
Interest cost on APBO |  | 3,360 |  |  | 2,226 |  |  | 2,349 |  |  | 1,074 |  |  | 785 |  |  | 1,515 |  |  | 729 |
Expected return on assets |  | (4,149 | ) |  | — |  |  | — |  |  | (1,317 | ) |  | (1,014 | ) |  | (2,321 | ) |  | (825 | )
Amortization of prior service |  |  |  |  |  |  |  |  |  |  |  |  |  |
credit |  | (133 | ) |  | (206 | ) |  | (62 | ) |  | (35 | ) |  | 10 |  |  | (107 | ) |  | (16 | )
Amortization of loss |  | 2,041 |  |  | 1,174 |  |  | 1,287 |  |  | 662 |  |  | 396 |  |  | 976 |  |  | 479 |
Net other postretirement |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit cost |  |  | $3,533 |  |  |  | $5,195 |  |  |  | $5,746 |  |  |  | $1,203 |  |  |  | $624 |  |  |  | $1,013 |  |  |  | $1,274 |
Reclassification out of Accumulated Other Comprehensive Income Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the first quarter 2014:
|  | Qualified Pension Costs |  | Other Postretirement Costs |  | Non-Qualified Pension Costs |  | Total
|  | (In Thousands) |  |
Entergy |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | ($389 | ) |  |  | $5,571 |  |  |  | ($104 | ) |  |  | $5,078 |
Amortization of loss |  | (6,734 | ) |  | (1,673 | ) |  | (574 | ) |  | (8,981 | )
Settlement loss |  | — |  |  | — |  |  | (1,162 | ) |  | (1,162 | )
|  |  | ($7,123 | ) |  |  | $3,898 |  |  |  | ($1,840 | ) |  |  | ($5,065 | )
Entergy Gulf States Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $559 |  |  |  | $— |  |  |  | $559 |
Amortization of loss |  | (478 | ) |  | (303 | ) |  | (1 | ) |  | (782 | )
|  |  | ($478 | ) |  |  | $256 |  |  |  | ($1 | ) |  |  | ($223 | )
Entergy Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $844 |  |  |  | $— |  |  |  | $844 |
Amortization of loss |  | — |  |  | (378 | ) |  | — |  |  | (378 | )
|  |  | $— |  |  |  | $466 |  |  |  | $— |  |  |  | $466 |
Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the first quarter 2013:
|  | Qualified Pension Costs |  | Other Postretirement Costs |  | Non-Qualified Pension Costs |  | Total
|  | (In Thousands) |  |
Entergy |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | ($502 | ) |  |  | $3,007 |  |  |  | ($121 | ) |  |  | $2,384 |
Amortization of loss |  | (11,845 | ) |  | (5,486 | ) |  | (717 | ) |  | (18,048 | )
|  |  | ($12,347 | ) |  |  | ($2,479 | ) |  |  | ($838 | ) |  |  | ($15,664 | )
Entergy Gulf States Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $206 |  |  |  | $— |  |  |  | $206 |
Amortization of loss |  | (771 | ) |  | (1,174 | ) |  | (2 | ) |  | (1,947 | )
|  |  | ($771 | ) |  |  | ($968 | ) |  |  | ($2 | ) |  |  | ($1,741 | )
Entergy Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $62 |  |  |  | $— |  |  |  | $62 |
Amortization of loss |  | — |  |  | (1,287 | ) |  | — |  |  | (1,287 | )
|  |  | $— |  |  |  | ($1,225 | ) |  |  | $— |  |  |  | ($1,225 | )
Employer Contributions Based on current assumptions, Entergy expects to contribute $400 million to its qualified pension plans in 2014. As of March 31, 2014, Entergy had contributed $58.3 million to its pension plans. Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2014:
| Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
| (In Thousands)
Expected 2014 pension contributions |  | $93,999 |  |  |  | $31,119 |  |  |  | $53,047 |  |  |  | $21,540 |  |  |  | $10,495 |  |  |  | $18,302 |  |  |  | $21,388 |
Pension contributions made through March 2014 |  | $13,653 |  |  |  | $4,418 |  |  |  | $7,808 |  |  |  | $3,119 |  |  |  | $1,540 |  |  |  | $2,610 |  |  |  | $3,130 |
Remaining estimated pension contributions to be made in 2014 |  | $80,346 |  |  |  | $26,701 |  |  |  | $45,239 |  |  |  | $18,421 |  |  |  | $8,955 |  |  |  | $15,692 |  |  |  | $18,258 |
Entergy Arkansas [Member] |
Retirement And Other Postretirement Benefits | RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Gulf States Louisiana, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Components of Qualified Net Pension Cost
Entergy’s qualified pension cost, including amounts capitalized, for the first quarters of 2014 and 2013, included the following components:
| 2014 |  | 2013
| (In Thousands)
Service cost - benefits earned during the period |  | $35,109 |  |  |  | $44,051 |
Interest cost on projected benefit obligation | 72,519 |  |  | 65,266 |
Expected return on assets | (90,366 | ) |  | (81,748 | )
Amortization of prior service cost | 400 |  |  | 567 |
Amortization of loss | 36,274 |  |  | 54,951 |
Net pension costs |  | $53,936 |  |  |  | $83,087 |
The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the first quarters of 2014 and 2013, included the following components:
2014 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $5,023 |  |  |  | $2,881 |  |  |  | $3,546 |  |  |  | $1,523 |  |  |  | $666 |  |  |  | $1,285 |  |  |  | $1,446 |
Interest cost on projected |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit obligation |  | 14,884 |  |  | 7,278 |  |  | 9,467 |  |  | 4,318 |  |  | 2,041 |  |  | 4,437 |  |  | 3,390 |
Expected return on assets |  | (18,305 | ) |  | (9,488 | ) |  | (11,449 | ) |  | (5,698 | ) |  | (2,505 | ) |  | (5,931 | ) |  | (4,155 | )
Amortization of loss |  | 8,989 |  |  | 3,981 |  |  | 6,131 |  |  | 2,354 |  |  | 1,449 |  |  | 2,339 |  |  | 2,375 |
Net pension cost |  |  | $10,591 |  |  |  | $4,652 |  |  |  | $7,695 |  |  |  | $2,497 |  |  |  | $1,651 |  |  |  | $2,130 |  |  |  | $3,056 |
2013 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $6,371 |  |  |  | $3,599 |  |  |  | $4,334 |  |  |  | $1,842 |  |  |  | $832 |  |  |  | $1,637 |  |  |  | $1,836 |
Interest cost on projected |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit obligation |  | 13,550 |  |  | 6,657 |  |  | 8,644 |  |  | 3,930 |  |  | 1,849 |  |  | 4,055 |  |  | 3,016 |
Expected return on assets |  | (16,717 | ) |  | (8,734 | ) |  | (10,454 | ) |  | (5,279 | ) |  | (2,270 | ) |  | (5,566 | ) |  | (4,299 | )
Amortization of prior service |  |  |  |  |  |  |  |  |  |  |  |  |  |
cost |  | 6 |  |  | 2 |  |  | 21 |  |  | 2 |  |  | — |  |  | 2 |  |  | 3 |
Amortization of loss |  | 12,544 |  |  | 5,933 |  |  | 8,727 |  |  | 3,344 |  |  | 2,011 |  |  | 3,373 |  |  | 2,429 |
Net pension cost |  |  | $15,754 |  |  |  | $7,457 |  |  |  | $11,272 |  |  |  | $3,839 |  |  |  | $2,422 |  |  |  | $3,501 |  |  |  | $2,985 |
Non-Qualified Net Pension Cost Entergy recognized $10.0 million and $5.5 million in pension cost for its non-qualified pension plans in the first quarters of 2014 and 2013, respectively. Reflected in the pension cost for non-qualified pension plans in the first quarter 2014 is a $5.5 million settlement charge recognized in March 2014 related to the payment of lump sum benefits out of the plan.
The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans in the first quarter of 2014 and 2013:
| Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas
| (In Thousands)
Non-qualified pension cost three months ended March 31, 2014 |  | $161 |  |  |  | $33 |  |  |  | $1 |  |  |  | $48 |  |  |  | $23 |  |  |  | $125 |
Non-qualified pension cost three months ended March 31, 2013 |  | $103 |  |  |  | $38 |  |  |  | $3 |  |  |  | $47 |  |  |  | $23 |  |  |  | $149 |
Reflected in Entergy Arkansas’s and Entergy Texas’s non-qualified pension costs in the first quarter 2014 are $51 thousand and $6 thousand, respectively, in settlement charges recognized in March 2014 related to the payment of lump sum benefits out of the plan. Components of Net Other Postretirement Benefit Cost
Entergy’s other postretirement benefit cost, including amounts capitalized, for the first quarters of 2014 and 2013, included the following components:
| 2014 |  | 2013
| (In Thousands)
Service cost - benefits earned during the period |  | $10,873 |  |  |  | $18,917 |
Interest cost on accumulated postretirement benefit obligation (APBO) | 17,960 |  |  | 19,766 |
Expected return on assets | (11,197 | ) |  | (9,950 | )
Amortization of prior service credit | (7,898 | ) |  | (3,334 | )
Amortization of loss | 2,786 |  |  | 11,304 |
Net other postretirement benefit cost |  | $12,524 |  |  |  | $36,703 |
The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the first quarters of 2014 and 2013, included the following components:
2014 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $1,489 |  |  |  | $1,224 |  |  |  | $1,130 |  |  |  | $475 |  |  |  | $217 |  |  |  | $595 |  |  |  | $515 |
Interest cost on APBO |  | 3,065 |  |  | 2,095 |  |  | 2,066 |  |  | 914 |  |  | 701 |  |  | 1,413 |  |  | 653 |
Expected return on assets |  | (4,784 | ) |  | — |  |  | — |  |  | (1,443 | ) |  | (1,119 | ) |  | (2,590 | ) |  | (932 | )
Amortization of prior service |  |  |  |  |  |  |  |  |  |  |  |  |  |
credit |  | (610 | ) |  | (559 | ) |  | (844 | ) |  | (229 | ) |  | (177 | ) |  | (325 | ) |  | (206 | )
Amortization of loss |  | 317 |  |  | 303 |  |  | 378 |  |  | 37 |  |  | 14 |  |  | 200 |  |  | 111 |
Net other postretirement |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit cost |  |  | ($523 | ) |  |  | $3,063 |  |  |  | $2,730 |  |  |  | ($246 | ) |  |  | ($364 | ) |  |  | ($707 | ) |  |  | $141 |
2013 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $2,414 |  |  |  | $2,001 |  |  |  | $2,172 |  |  |  | $819 |  |  |  | $447 |  |  |  | $950 |  |  |  | $907 |
Interest cost on APBO |  | 3,360 |  |  | 2,226 |  |  | 2,349 |  |  | 1,074 |  |  | 785 |  |  | 1,515 |  |  | 729 |
Expected return on assets |  | (4,149 | ) |  | — |  |  | — |  |  | (1,317 | ) |  | (1,014 | ) |  | (2,321 | ) |  | (825 | )
Amortization of prior service |  |  |  |  |  |  |  |  |  |  |  |  |  |
credit |  | (133 | ) |  | (206 | ) |  | (62 | ) |  | (35 | ) |  | 10 |  |  | (107 | ) |  | (16 | )
Amortization of loss |  | 2,041 |  |  | 1,174 |  |  | 1,287 |  |  | 662 |  |  | 396 |  |  | 976 |  |  | 479 |
Net other postretirement |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit cost |  |  | $3,533 |  |  |  | $5,195 |  |  |  | $5,746 |  |  |  | $1,203 |  |  |  | $624 |  |  |  | $1,013 |  |  |  | $1,274 |
Reclassification out of Accumulated Other Comprehensive Income Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the first quarter 2014:
|  | Qualified Pension Costs |  | Other Postretirement Costs |  | Non-Qualified Pension Costs |  | Total
|  | (In Thousands) |  |
Entergy |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | ($389 | ) |  |  | $5,571 |  |  |  | ($104 | ) |  |  | $5,078 |
Amortization of loss |  | (6,734 | ) |  | (1,673 | ) |  | (574 | ) |  | (8,981 | )
Settlement loss |  | — |  |  | — |  |  | (1,162 | ) |  | (1,162 | )
|  |  | ($7,123 | ) |  |  | $3,898 |  |  |  | ($1,840 | ) |  |  | ($5,065 | )
Entergy Gulf States Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $559 |  |  |  | $— |  |  |  | $559 |
Amortization of loss |  | (478 | ) |  | (303 | ) |  | (1 | ) |  | (782 | )
|  |  | ($478 | ) |  |  | $256 |  |  |  | ($1 | ) |  |  | ($223 | )
Entergy Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $844 |  |  |  | $— |  |  |  | $844 |
Amortization of loss |  | — |  |  | (378 | ) |  | — |  |  | (378 | )
|  |  | $— |  |  |  | $466 |  |  |  | $— |  |  |  | $466 |
Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the first quarter 2013:
|  | Qualified Pension Costs |  | Other Postretirement Costs |  | Non-Qualified Pension Costs |  | Total
|  | (In Thousands) |  |
Entergy |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | ($502 | ) |  |  | $3,007 |  |  |  | ($121 | ) |  |  | $2,384 |
Amortization of loss |  | (11,845 | ) |  | (5,486 | ) |  | (717 | ) |  | (18,048 | )
|  |  | ($12,347 | ) |  |  | ($2,479 | ) |  |  | ($838 | ) |  |  | ($15,664 | )
Entergy Gulf States Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $206 |  |  |  | $— |  |  |  | $206 |
Amortization of loss |  | (771 | ) |  | (1,174 | ) |  | (2 | ) |  | (1,947 | )
|  |  | ($771 | ) |  |  | ($968 | ) |  |  | ($2 | ) |  |  | ($1,741 | )
Entergy Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $62 |  |  |  | $— |  |  |  | $62 |
Amortization of loss |  | — |  |  | (1,287 | ) |  | — |  |  | (1,287 | )
|  |  | $— |  |  |  | ($1,225 | ) |  |  | $— |  |  |  | ($1,225 | )
Employer Contributions Based on current assumptions, Entergy expects to contribute $400 million to its qualified pension plans in 2014. As of March 31, 2014, Entergy had contributed $58.3 million to its pension plans. Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2014:
| Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
| (In Thousands)
Expected 2014 pension contributions |  | $93,999 |  |  |  | $31,119 |  |  |  | $53,047 |  |  |  | $21,540 |  |  |  | $10,495 |  |  |  | $18,302 |  |  |  | $21,388 |
Pension contributions made through March 2014 |  | $13,653 |  |  |  | $4,418 |  |  |  | $7,808 |  |  |  | $3,119 |  |  |  | $1,540 |  |  |  | $2,610 |  |  |  | $3,130 |
Remaining estimated pension contributions to be made in 2014 |  | $80,346 |  |  |  | $26,701 |  |  |  | $45,239 |  |  |  | $18,421 |  |  |  | $8,955 |  |  |  | $15,692 |  |  |  | $18,258 |
Entergy Gulf States Louisiana [Member] |
Retirement And Other Postretirement Benefits | RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Gulf States Louisiana, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Components of Qualified Net Pension Cost
Entergy’s qualified pension cost, including amounts capitalized, for the first quarters of 2014 and 2013, included the following components:
| 2014 |  | 2013
| (In Thousands)
Service cost - benefits earned during the period |  | $35,109 |  |  |  | $44,051 |
Interest cost on projected benefit obligation | 72,519 |  |  | 65,266 |
Expected return on assets | (90,366 | ) |  | (81,748 | )
Amortization of prior service cost | 400 |  |  | 567 |
Amortization of loss | 36,274 |  |  | 54,951 |
Net pension costs |  | $53,936 |  |  |  | $83,087 |
The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the first quarters of 2014 and 2013, included the following components:
2014 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $5,023 |  |  |  | $2,881 |  |  |  | $3,546 |  |  |  | $1,523 |  |  |  | $666 |  |  |  | $1,285 |  |  |  | $1,446 |
Interest cost on projected |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit obligation |  | 14,884 |  |  | 7,278 |  |  | 9,467 |  |  | 4,318 |  |  | 2,041 |  |  | 4,437 |  |  | 3,390 |
Expected return on assets |  | (18,305 | ) |  | (9,488 | ) |  | (11,449 | ) |  | (5,698 | ) |  | (2,505 | ) |  | (5,931 | ) |  | (4,155 | )
Amortization of loss |  | 8,989 |  |  | 3,981 |  |  | 6,131 |  |  | 2,354 |  |  | 1,449 |  |  | 2,339 |  |  | 2,375 |
Net pension cost |  |  | $10,591 |  |  |  | $4,652 |  |  |  | $7,695 |  |  |  | $2,497 |  |  |  | $1,651 |  |  |  | $2,130 |  |  |  | $3,056 |
2013 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $6,371 |  |  |  | $3,599 |  |  |  | $4,334 |  |  |  | $1,842 |  |  |  | $832 |  |  |  | $1,637 |  |  |  | $1,836 |
Interest cost on projected |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit obligation |  | 13,550 |  |  | 6,657 |  |  | 8,644 |  |  | 3,930 |  |  | 1,849 |  |  | 4,055 |  |  | 3,016 |
Expected return on assets |  | (16,717 | ) |  | (8,734 | ) |  | (10,454 | ) |  | (5,279 | ) |  | (2,270 | ) |  | (5,566 | ) |  | (4,299 | )
Amortization of prior service |  |  |  |  |  |  |  |  |  |  |  |  |  |
cost |  | 6 |  |  | 2 |  |  | 21 |  |  | 2 |  |  | — |  |  | 2 |  |  | 3 |
Amortization of loss |  | 12,544 |  |  | 5,933 |  |  | 8,727 |  |  | 3,344 |  |  | 2,011 |  |  | 3,373 |  |  | 2,429 |
Net pension cost |  |  | $15,754 |  |  |  | $7,457 |  |  |  | $11,272 |  |  |  | $3,839 |  |  |  | $2,422 |  |  |  | $3,501 |  |  |  | $2,985 |
Non-Qualified Net Pension Cost Entergy recognized $10.0 million and $5.5 million in pension cost for its non-qualified pension plans in the first quarters of 2014 and 2013, respectively. Reflected in the pension cost for non-qualified pension plans in the first quarter 2014 is a $5.5 million settlement charge recognized in March 2014 related to the payment of lump sum benefits out of the plan.
The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans in the first quarter of 2014 and 2013:
| Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas
| (In Thousands)
Non-qualified pension cost three months ended March 31, 2014 |  | $161 |  |  |  | $33 |  |  |  | $1 |  |  |  | $48 |  |  |  | $23 |  |  |  | $125 |
Non-qualified pension cost three months ended March 31, 2013 |  | $103 |  |  |  | $38 |  |  |  | $3 |  |  |  | $47 |  |  |  | $23 |  |  |  | $149 |
Reflected in Entergy Arkansas’s and Entergy Texas’s non-qualified pension costs in the first quarter 2014 are $51 thousand and $6 thousand, respectively, in settlement charges recognized in March 2014 related to the payment of lump sum benefits out of the plan. Components of Net Other Postretirement Benefit Cost
Entergy’s other postretirement benefit cost, including amounts capitalized, for the first quarters of 2014 and 2013, included the following components:
| 2014 |  | 2013
| (In Thousands)
Service cost - benefits earned during the period |  | $10,873 |  |  |  | $18,917 |
Interest cost on accumulated postretirement benefit obligation (APBO) | 17,960 |  |  | 19,766 |
Expected return on assets | (11,197 | ) |  | (9,950 | )
Amortization of prior service credit | (7,898 | ) |  | (3,334 | )
Amortization of loss | 2,786 |  |  | 11,304 |
Net other postretirement benefit cost |  | $12,524 |  |  |  | $36,703 |
The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the first quarters of 2014 and 2013, included the following components:
2014 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $1,489 |  |  |  | $1,224 |  |  |  | $1,130 |  |  |  | $475 |  |  |  | $217 |  |  |  | $595 |  |  |  | $515 |
Interest cost on APBO |  | 3,065 |  |  | 2,095 |  |  | 2,066 |  |  | 914 |  |  | 701 |  |  | 1,413 |  |  | 653 |
Expected return on assets |  | (4,784 | ) |  | — |  |  | — |  |  | (1,443 | ) |  | (1,119 | ) |  | (2,590 | ) |  | (932 | )
Amortization of prior service |  |  |  |  |  |  |  |  |  |  |  |  |  |
credit |  | (610 | ) |  | (559 | ) |  | (844 | ) |  | (229 | ) |  | (177 | ) |  | (325 | ) |  | (206 | )
Amortization of loss |  | 317 |  |  | 303 |  |  | 378 |  |  | 37 |  |  | 14 |  |  | 200 |  |  | 111 |
Net other postretirement |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit cost |  |  | ($523 | ) |  |  | $3,063 |  |  |  | $2,730 |  |  |  | ($246 | ) |  |  | ($364 | ) |  |  | ($707 | ) |  |  | $141 |
2013 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $2,414 |  |  |  | $2,001 |  |  |  | $2,172 |  |  |  | $819 |  |  |  | $447 |  |  |  | $950 |  |  |  | $907 |
Interest cost on APBO |  | 3,360 |  |  | 2,226 |  |  | 2,349 |  |  | 1,074 |  |  | 785 |  |  | 1,515 |  |  | 729 |
Expected return on assets |  | (4,149 | ) |  | — |  |  | — |  |  | (1,317 | ) |  | (1,014 | ) |  | (2,321 | ) |  | (825 | )
Amortization of prior service |  |  |  |  |  |  |  |  |  |  |  |  |  |
credit |  | (133 | ) |  | (206 | ) |  | (62 | ) |  | (35 | ) |  | 10 |  |  | (107 | ) |  | (16 | )
Amortization of loss |  | 2,041 |  |  | 1,174 |  |  | 1,287 |  |  | 662 |  |  | 396 |  |  | 976 |  |  | 479 |
Net other postretirement |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit cost |  |  | $3,533 |  |  |  | $5,195 |  |  |  | $5,746 |  |  |  | $1,203 |  |  |  | $624 |  |  |  | $1,013 |  |  |  | $1,274 |
Reclassification out of Accumulated Other Comprehensive Income Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the first quarter 2014:
|  | Qualified Pension Costs |  | Other Postretirement Costs |  | Non-Qualified Pension Costs |  | Total
|  | (In Thousands) |  |
Entergy |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | ($389 | ) |  |  | $5,571 |  |  |  | ($104 | ) |  |  | $5,078 |
Amortization of loss |  | (6,734 | ) |  | (1,673 | ) |  | (574 | ) |  | (8,981 | )
Settlement loss |  | — |  |  | — |  |  | (1,162 | ) |  | (1,162 | )
|  |  | ($7,123 | ) |  |  | $3,898 |  |  |  | ($1,840 | ) |  |  | ($5,065 | )
Entergy Gulf States Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $559 |  |  |  | $— |  |  |  | $559 |
Amortization of loss |  | (478 | ) |  | (303 | ) |  | (1 | ) |  | (782 | )
|  |  | ($478 | ) |  |  | $256 |  |  |  | ($1 | ) |  |  | ($223 | )
Entergy Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $844 |  |  |  | $— |  |  |  | $844 |
Amortization of loss |  | — |  |  | (378 | ) |  | — |  |  | (378 | )
|  |  | $— |  |  |  | $466 |  |  |  | $— |  |  |  | $466 |
Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the first quarter 2013:
|  | Qualified Pension Costs |  | Other Postretirement Costs |  | Non-Qualified Pension Costs |  | Total
|  | (In Thousands) |  |
Entergy |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | ($502 | ) |  |  | $3,007 |  |  |  | ($121 | ) |  |  | $2,384 |
Amortization of loss |  | (11,845 | ) |  | (5,486 | ) |  | (717 | ) |  | (18,048 | )
|  |  | ($12,347 | ) |  |  | ($2,479 | ) |  |  | ($838 | ) |  |  | ($15,664 | )
Entergy Gulf States Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $206 |  |  |  | $— |  |  |  | $206 |
Amortization of loss |  | (771 | ) |  | (1,174 | ) |  | (2 | ) |  | (1,947 | )
|  |  | ($771 | ) |  |  | ($968 | ) |  |  | ($2 | ) |  |  | ($1,741 | )
Entergy Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $62 |  |  |  | $— |  |  |  | $62 |
Amortization of loss |  | — |  |  | (1,287 | ) |  | — |  |  | (1,287 | )
|  |  | $— |  |  |  | ($1,225 | ) |  |  | $— |  |  |  | ($1,225 | )
Employer Contributions Based on current assumptions, Entergy expects to contribute $400 million to its qualified pension plans in 2014. As of March 31, 2014, Entergy had contributed $58.3 million to its pension plans. Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2014:
| Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
| (In Thousands)
Expected 2014 pension contributions |  | $93,999 |  |  |  | $31,119 |  |  |  | $53,047 |  |  |  | $21,540 |  |  |  | $10,495 |  |  |  | $18,302 |  |  |  | $21,388 |
Pension contributions made through March 2014 |  | $13,653 |  |  |  | $4,418 |  |  |  | $7,808 |  |  |  | $3,119 |  |  |  | $1,540 |  |  |  | $2,610 |  |  |  | $3,130 |
Remaining estimated pension contributions to be made in 2014 |  | $80,346 |  |  |  | $26,701 |  |  |  | $45,239 |  |  |  | $18,421 |  |  |  | $8,955 |  |  |  | $15,692 |  |  |  | $18,258 |
Entergy Louisiana [Member] |
Retirement And Other Postretirement Benefits | RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Gulf States Louisiana, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Components of Qualified Net Pension Cost
Entergy’s qualified pension cost, including amounts capitalized, for the first quarters of 2014 and 2013, included the following components:
| 2014 |  | 2013
| (In Thousands)
Service cost - benefits earned during the period |  | $35,109 |  |  |  | $44,051 |
Interest cost on projected benefit obligation | 72,519 |  |  | 65,266 |
Expected return on assets | (90,366 | ) |  | (81,748 | )
Amortization of prior service cost | 400 |  |  | 567 |
Amortization of loss | 36,274 |  |  | 54,951 |
Net pension costs |  | $53,936 |  |  |  | $83,087 |
The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the first quarters of 2014 and 2013, included the following components:
2014 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $5,023 |  |  |  | $2,881 |  |  |  | $3,546 |  |  |  | $1,523 |  |  |  | $666 |  |  |  | $1,285 |  |  |  | $1,446 |
Interest cost on projected |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit obligation |  | 14,884 |  |  | 7,278 |  |  | 9,467 |  |  | 4,318 |  |  | 2,041 |  |  | 4,437 |  |  | 3,390 |
Expected return on assets |  | (18,305 | ) |  | (9,488 | ) |  | (11,449 | ) |  | (5,698 | ) |  | (2,505 | ) |  | (5,931 | ) |  | (4,155 | )
Amortization of loss |  | 8,989 |  |  | 3,981 |  |  | 6,131 |  |  | 2,354 |  |  | 1,449 |  |  | 2,339 |  |  | 2,375 |
Net pension cost |  |  | $10,591 |  |  |  | $4,652 |  |  |  | $7,695 |  |  |  | $2,497 |  |  |  | $1,651 |  |  |  | $2,130 |  |  |  | $3,056 |
2013 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $6,371 |  |  |  | $3,599 |  |  |  | $4,334 |  |  |  | $1,842 |  |  |  | $832 |  |  |  | $1,637 |  |  |  | $1,836 |
Interest cost on projected |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit obligation |  | 13,550 |  |  | 6,657 |  |  | 8,644 |  |  | 3,930 |  |  | 1,849 |  |  | 4,055 |  |  | 3,016 |
Expected return on assets |  | (16,717 | ) |  | (8,734 | ) |  | (10,454 | ) |  | (5,279 | ) |  | (2,270 | ) |  | (5,566 | ) |  | (4,299 | )
Amortization of prior service |  |  |  |  |  |  |  |  |  |  |  |  |  |
cost |  | 6 |  |  | 2 |  |  | 21 |  |  | 2 |  |  | — |  |  | 2 |  |  | 3 |
Amortization of loss |  | 12,544 |  |  | 5,933 |  |  | 8,727 |  |  | 3,344 |  |  | 2,011 |  |  | 3,373 |  |  | 2,429 |
Net pension cost |  |  | $15,754 |  |  |  | $7,457 |  |  |  | $11,272 |  |  |  | $3,839 |  |  |  | $2,422 |  |  |  | $3,501 |  |  |  | $2,985 |
Non-Qualified Net Pension Cost Entergy recognized $10.0 million and $5.5 million in pension cost for its non-qualified pension plans in the first quarters of 2014 and 2013, respectively. Reflected in the pension cost for non-qualified pension plans in the first quarter 2014 is a $5.5 million settlement charge recognized in March 2014 related to the payment of lump sum benefits out of the plan.
The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans in the first quarter of 2014 and 2013:
| Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas
| (In Thousands)
Non-qualified pension cost three months ended March 31, 2014 |  | $161 |  |  |  | $33 |  |  |  | $1 |  |  |  | $48 |  |  |  | $23 |  |  |  | $125 |
Non-qualified pension cost three months ended March 31, 2013 |  | $103 |  |  |  | $38 |  |  |  | $3 |  |  |  | $47 |  |  |  | $23 |  |  |  | $149 |
Reflected in Entergy Arkansas’s and Entergy Texas’s non-qualified pension costs in the first quarter 2014 are $51 thousand and $6 thousand, respectively, in settlement charges recognized in March 2014 related to the payment of lump sum benefits out of the plan. Components of Net Other Postretirement Benefit Cost
Entergy’s other postretirement benefit cost, including amounts capitalized, for the first quarters of 2014 and 2013, included the following components:
| 2014 |  | 2013
| (In Thousands)
Service cost - benefits earned during the period |  | $10,873 |  |  |  | $18,917 |
Interest cost on accumulated postretirement benefit obligation (APBO) | 17,960 |  |  | 19,766 |
Expected return on assets | (11,197 | ) |  | (9,950 | )
Amortization of prior service credit | (7,898 | ) |  | (3,334 | )
Amortization of loss | 2,786 |  |  | 11,304 |
Net other postretirement benefit cost |  | $12,524 |  |  |  | $36,703 |
The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the first quarters of 2014 and 2013, included the following components:
2014 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $1,489 |  |  |  | $1,224 |  |  |  | $1,130 |  |  |  | $475 |  |  |  | $217 |  |  |  | $595 |  |  |  | $515 |
Interest cost on APBO |  | 3,065 |  |  | 2,095 |  |  | 2,066 |  |  | 914 |  |  | 701 |  |  | 1,413 |  |  | 653 |
Expected return on assets |  | (4,784 | ) |  | — |  |  | — |  |  | (1,443 | ) |  | (1,119 | ) |  | (2,590 | ) |  | (932 | )
Amortization of prior service |  |  |  |  |  |  |  |  |  |  |  |  |  |
credit |  | (610 | ) |  | (559 | ) |  | (844 | ) |  | (229 | ) |  | (177 | ) |  | (325 | ) |  | (206 | )
Amortization of loss |  | 317 |  |  | 303 |  |  | 378 |  |  | 37 |  |  | 14 |  |  | 200 |  |  | 111 |
Net other postretirement |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit cost |  |  | ($523 | ) |  |  | $3,063 |  |  |  | $2,730 |  |  |  | ($246 | ) |  |  | ($364 | ) |  |  | ($707 | ) |  |  | $141 |
2013 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $2,414 |  |  |  | $2,001 |  |  |  | $2,172 |  |  |  | $819 |  |  |  | $447 |  |  |  | $950 |  |  |  | $907 |
Interest cost on APBO |  | 3,360 |  |  | 2,226 |  |  | 2,349 |  |  | 1,074 |  |  | 785 |  |  | 1,515 |  |  | 729 |
Expected return on assets |  | (4,149 | ) |  | — |  |  | — |  |  | (1,317 | ) |  | (1,014 | ) |  | (2,321 | ) |  | (825 | )
Amortization of prior service |  |  |  |  |  |  |  |  |  |  |  |  |  |
credit |  | (133 | ) |  | (206 | ) |  | (62 | ) |  | (35 | ) |  | 10 |  |  | (107 | ) |  | (16 | )
Amortization of loss |  | 2,041 |  |  | 1,174 |  |  | 1,287 |  |  | 662 |  |  | 396 |  |  | 976 |  |  | 479 |
Net other postretirement |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit cost |  |  | $3,533 |  |  |  | $5,195 |  |  |  | $5,746 |  |  |  | $1,203 |  |  |  | $624 |  |  |  | $1,013 |  |  |  | $1,274 |
Reclassification out of Accumulated Other Comprehensive Income Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the first quarter 2014:
|  | Qualified Pension Costs |  | Other Postretirement Costs |  | Non-Qualified Pension Costs |  | Total
|  | (In Thousands) |  |
Entergy |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | ($389 | ) |  |  | $5,571 |  |  |  | ($104 | ) |  |  | $5,078 |
Amortization of loss |  | (6,734 | ) |  | (1,673 | ) |  | (574 | ) |  | (8,981 | )
Settlement loss |  | — |  |  | — |  |  | (1,162 | ) |  | (1,162 | )
|  |  | ($7,123 | ) |  |  | $3,898 |  |  |  | ($1,840 | ) |  |  | ($5,065 | )
Entergy Gulf States Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $559 |  |  |  | $— |  |  |  | $559 |
Amortization of loss |  | (478 | ) |  | (303 | ) |  | (1 | ) |  | (782 | )
|  |  | ($478 | ) |  |  | $256 |  |  |  | ($1 | ) |  |  | ($223 | )
Entergy Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $844 |  |  |  | $— |  |  |  | $844 |
Amortization of loss |  | — |  |  | (378 | ) |  | — |  |  | (378 | )
|  |  | $— |  |  |  | $466 |  |  |  | $— |  |  |  | $466 |
Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the first quarter 2013:
|  | Qualified Pension Costs |  | Other Postretirement Costs |  | Non-Qualified Pension Costs |  | Total
|  | (In Thousands) |  |
Entergy |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | ($502 | ) |  |  | $3,007 |  |  |  | ($121 | ) |  |  | $2,384 |
Amortization of loss |  | (11,845 | ) |  | (5,486 | ) |  | (717 | ) |  | (18,048 | )
|  |  | ($12,347 | ) |  |  | ($2,479 | ) |  |  | ($838 | ) |  |  | ($15,664 | )
Entergy Gulf States Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $206 |  |  |  | $— |  |  |  | $206 |
Amortization of loss |  | (771 | ) |  | (1,174 | ) |  | (2 | ) |  | (1,947 | )
|  |  | ($771 | ) |  |  | ($968 | ) |  |  | ($2 | ) |  |  | ($1,741 | )
Entergy Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $62 |  |  |  | $— |  |  |  | $62 |
Amortization of loss |  | — |  |  | (1,287 | ) |  | — |  |  | (1,287 | )
|  |  | $— |  |  |  | ($1,225 | ) |  |  | $— |  |  |  | ($1,225 | )
Employer Contributions Based on current assumptions, Entergy expects to contribute $400 million to its qualified pension plans in 2014. As of March 31, 2014, Entergy had contributed $58.3 million to its pension plans. Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2014:
| Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
| (In Thousands)
Expected 2014 pension contributions |  | $93,999 |  |  |  | $31,119 |  |  |  | $53,047 |  |  |  | $21,540 |  |  |  | $10,495 |  |  |  | $18,302 |  |  |  | $21,388 |
Pension contributions made through March 2014 |  | $13,653 |  |  |  | $4,418 |  |  |  | $7,808 |  |  |  | $3,119 |  |  |  | $1,540 |  |  |  | $2,610 |  |  |  | $3,130 |
Remaining estimated pension contributions to be made in 2014 |  | $80,346 |  |  |  | $26,701 |  |  |  | $45,239 |  |  |  | $18,421 |  |  |  | $8,955 |  |  |  | $15,692 |  |  |  | $18,258 |
Entergy Mississippi [Member] |
Retirement And Other Postretirement Benefits | RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Gulf States Louisiana, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Components of Qualified Net Pension Cost
Entergy’s qualified pension cost, including amounts capitalized, for the first quarters of 2014 and 2013, included the following components:
| 2014 |  | 2013
| (In Thousands)
Service cost - benefits earned during the period |  | $35,109 |  |  |  | $44,051 |
Interest cost on projected benefit obligation | 72,519 |  |  | 65,266 |
Expected return on assets | (90,366 | ) |  | (81,748 | )
Amortization of prior service cost | 400 |  |  | 567 |
Amortization of loss | 36,274 |  |  | 54,951 |
Net pension costs |  | $53,936 |  |  |  | $83,087 |
The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the first quarters of 2014 and 2013, included the following components:
2014 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $5,023 |  |  |  | $2,881 |  |  |  | $3,546 |  |  |  | $1,523 |  |  |  | $666 |  |  |  | $1,285 |  |  |  | $1,446 |
Interest cost on projected |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit obligation |  | 14,884 |  |  | 7,278 |  |  | 9,467 |  |  | 4,318 |  |  | 2,041 |  |  | 4,437 |  |  | 3,390 |
Expected return on assets |  | (18,305 | ) |  | (9,488 | ) |  | (11,449 | ) |  | (5,698 | ) |  | (2,505 | ) |  | (5,931 | ) |  | (4,155 | )
Amortization of loss |  | 8,989 |  |  | 3,981 |  |  | 6,131 |  |  | 2,354 |  |  | 1,449 |  |  | 2,339 |  |  | 2,375 |
Net pension cost |  |  | $10,591 |  |  |  | $4,652 |  |  |  | $7,695 |  |  |  | $2,497 |  |  |  | $1,651 |  |  |  | $2,130 |  |  |  | $3,056 |
2013 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $6,371 |  |  |  | $3,599 |  |  |  | $4,334 |  |  |  | $1,842 |  |  |  | $832 |  |  |  | $1,637 |  |  |  | $1,836 |
Interest cost on projected |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit obligation |  | 13,550 |  |  | 6,657 |  |  | 8,644 |  |  | 3,930 |  |  | 1,849 |  |  | 4,055 |  |  | 3,016 |
Expected return on assets |  | (16,717 | ) |  | (8,734 | ) |  | (10,454 | ) |  | (5,279 | ) |  | (2,270 | ) |  | (5,566 | ) |  | (4,299 | )
Amortization of prior service |  |  |  |  |  |  |  |  |  |  |  |  |  |
cost |  | 6 |  |  | 2 |  |  | 21 |  |  | 2 |  |  | — |  |  | 2 |  |  | 3 |
Amortization of loss |  | 12,544 |  |  | 5,933 |  |  | 8,727 |  |  | 3,344 |  |  | 2,011 |  |  | 3,373 |  |  | 2,429 |
Net pension cost |  |  | $15,754 |  |  |  | $7,457 |  |  |  | $11,272 |  |  |  | $3,839 |  |  |  | $2,422 |  |  |  | $3,501 |  |  |  | $2,985 |
Non-Qualified Net Pension Cost Entergy recognized $10.0 million and $5.5 million in pension cost for its non-qualified pension plans in the first quarters of 2014 and 2013, respectively. Reflected in the pension cost for non-qualified pension plans in the first quarter 2014 is a $5.5 million settlement charge recognized in March 2014 related to the payment of lump sum benefits out of the plan.
The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans in the first quarter of 2014 and 2013:
| Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas
| (In Thousands)
Non-qualified pension cost three months ended March 31, 2014 |  | $161 |  |  |  | $33 |  |  |  | $1 |  |  |  | $48 |  |  |  | $23 |  |  |  | $125 |
Non-qualified pension cost three months ended March 31, 2013 |  | $103 |  |  |  | $38 |  |  |  | $3 |  |  |  | $47 |  |  |  | $23 |  |  |  | $149 |
Reflected in Entergy Arkansas’s and Entergy Texas’s non-qualified pension costs in the first quarter 2014 are $51 thousand and $6 thousand, respectively, in settlement charges recognized in March 2014 related to the payment of lump sum benefits out of the plan. Components of Net Other Postretirement Benefit Cost
Entergy’s other postretirement benefit cost, including amounts capitalized, for the first quarters of 2014 and 2013, included the following components:
| 2014 |  | 2013
| (In Thousands)
Service cost - benefits earned during the period |  | $10,873 |  |  |  | $18,917 |
Interest cost on accumulated postretirement benefit obligation (APBO) | 17,960 |  |  | 19,766 |
Expected return on assets | (11,197 | ) |  | (9,950 | )
Amortization of prior service credit | (7,898 | ) |  | (3,334 | )
Amortization of loss | 2,786 |  |  | 11,304 |
Net other postretirement benefit cost |  | $12,524 |  |  |  | $36,703 |
The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the first quarters of 2014 and 2013, included the following components:
2014 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $1,489 |  |  |  | $1,224 |  |  |  | $1,130 |  |  |  | $475 |  |  |  | $217 |  |  |  | $595 |  |  |  | $515 |
Interest cost on APBO |  | 3,065 |  |  | 2,095 |  |  | 2,066 |  |  | 914 |  |  | 701 |  |  | 1,413 |  |  | 653 |
Expected return on assets |  | (4,784 | ) |  | — |  |  | — |  |  | (1,443 | ) |  | (1,119 | ) |  | (2,590 | ) |  | (932 | )
Amortization of prior service |  |  |  |  |  |  |  |  |  |  |  |  |  |
credit |  | (610 | ) |  | (559 | ) |  | (844 | ) |  | (229 | ) |  | (177 | ) |  | (325 | ) |  | (206 | )
Amortization of loss |  | 317 |  |  | 303 |  |  | 378 |  |  | 37 |  |  | 14 |  |  | 200 |  |  | 111 |
Net other postretirement |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit cost |  |  | ($523 | ) |  |  | $3,063 |  |  |  | $2,730 |  |  |  | ($246 | ) |  |  | ($364 | ) |  |  | ($707 | ) |  |  | $141 |
2013 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $2,414 |  |  |  | $2,001 |  |  |  | $2,172 |  |  |  | $819 |  |  |  | $447 |  |  |  | $950 |  |  |  | $907 |
Interest cost on APBO |  | 3,360 |  |  | 2,226 |  |  | 2,349 |  |  | 1,074 |  |  | 785 |  |  | 1,515 |  |  | 729 |
Expected return on assets |  | (4,149 | ) |  | — |  |  | — |  |  | (1,317 | ) |  | (1,014 | ) |  | (2,321 | ) |  | (825 | )
Amortization of prior service |  |  |  |  |  |  |  |  |  |  |  |  |  |
credit |  | (133 | ) |  | (206 | ) |  | (62 | ) |  | (35 | ) |  | 10 |  |  | (107 | ) |  | (16 | )
Amortization of loss |  | 2,041 |  |  | 1,174 |  |  | 1,287 |  |  | 662 |  |  | 396 |  |  | 976 |  |  | 479 |
Net other postretirement |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit cost |  |  | $3,533 |  |  |  | $5,195 |  |  |  | $5,746 |  |  |  | $1,203 |  |  |  | $624 |  |  |  | $1,013 |  |  |  | $1,274 |
Reclassification out of Accumulated Other Comprehensive Income Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the first quarter 2014:
|  | Qualified Pension Costs |  | Other Postretirement Costs |  | Non-Qualified Pension Costs |  | Total
|  | (In Thousands) |  |
Entergy |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | ($389 | ) |  |  | $5,571 |  |  |  | ($104 | ) |  |  | $5,078 |
Amortization of loss |  | (6,734 | ) |  | (1,673 | ) |  | (574 | ) |  | (8,981 | )
Settlement loss |  | — |  |  | — |  |  | (1,162 | ) |  | (1,162 | )
|  |  | ($7,123 | ) |  |  | $3,898 |  |  |  | ($1,840 | ) |  |  | ($5,065 | )
Entergy Gulf States Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $559 |  |  |  | $— |  |  |  | $559 |
Amortization of loss |  | (478 | ) |  | (303 | ) |  | (1 | ) |  | (782 | )
|  |  | ($478 | ) |  |  | $256 |  |  |  | ($1 | ) |  |  | ($223 | )
Entergy Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $844 |  |  |  | $— |  |  |  | $844 |
Amortization of loss |  | — |  |  | (378 | ) |  | — |  |  | (378 | )
|  |  | $— |  |  |  | $466 |  |  |  | $— |  |  |  | $466 |
Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the first quarter 2013:
|  | Qualified Pension Costs |  | Other Postretirement Costs |  | Non-Qualified Pension Costs |  | Total
|  | (In Thousands) |  |
Entergy |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | ($502 | ) |  |  | $3,007 |  |  |  | ($121 | ) |  |  | $2,384 |
Amortization of loss |  | (11,845 | ) |  | (5,486 | ) |  | (717 | ) |  | (18,048 | )
|  |  | ($12,347 | ) |  |  | ($2,479 | ) |  |  | ($838 | ) |  |  | ($15,664 | )
Entergy Gulf States Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $206 |  |  |  | $— |  |  |  | $206 |
Amortization of loss |  | (771 | ) |  | (1,174 | ) |  | (2 | ) |  | (1,947 | )
|  |  | ($771 | ) |  |  | ($968 | ) |  |  | ($2 | ) |  |  | ($1,741 | )
Entergy Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $62 |  |  |  | $— |  |  |  | $62 |
Amortization of loss |  | — |  |  | (1,287 | ) |  | — |  |  | (1,287 | )
|  |  | $— |  |  |  | ($1,225 | ) |  |  | $— |  |  |  | ($1,225 | )
Employer Contributions Based on current assumptions, Entergy expects to contribute $400 million to its qualified pension plans in 2014. As of March 31, 2014, Entergy had contributed $58.3 million to its pension plans. Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2014:
| Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
| (In Thousands)
Expected 2014 pension contributions |  | $93,999 |  |  |  | $31,119 |  |  |  | $53,047 |  |  |  | $21,540 |  |  |  | $10,495 |  |  |  | $18,302 |  |  |  | $21,388 |
Pension contributions made through March 2014 |  | $13,653 |  |  |  | $4,418 |  |  |  | $7,808 |  |  |  | $3,119 |  |  |  | $1,540 |  |  |  | $2,610 |  |  |  | $3,130 |
Remaining estimated pension contributions to be made in 2014 |  | $80,346 |  |  |  | $26,701 |  |  |  | $45,239 |  |  |  | $18,421 |  |  |  | $8,955 |  |  |  | $15,692 |  |  |  | $18,258 |
Entergy New Orleans [Member] |
Retirement And Other Postretirement Benefits | RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Gulf States Louisiana, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Components of Qualified Net Pension Cost
Entergy’s qualified pension cost, including amounts capitalized, for the first quarters of 2014 and 2013, included the following components:
| 2014 |  | 2013
| (In Thousands)
Service cost - benefits earned during the period |  | $35,109 |  |  |  | $44,051 |
Interest cost on projected benefit obligation | 72,519 |  |  | 65,266 |
Expected return on assets | (90,366 | ) |  | (81,748 | )
Amortization of prior service cost | 400 |  |  | 567 |
Amortization of loss | 36,274 |  |  | 54,951 |
Net pension costs |  | $53,936 |  |  |  | $83,087 |
The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the first quarters of 2014 and 2013, included the following components:
2014 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $5,023 |  |  |  | $2,881 |  |  |  | $3,546 |  |  |  | $1,523 |  |  |  | $666 |  |  |  | $1,285 |  |  |  | $1,446 |
Interest cost on projected |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit obligation |  | 14,884 |  |  | 7,278 |  |  | 9,467 |  |  | 4,318 |  |  | 2,041 |  |  | 4,437 |  |  | 3,390 |
Expected return on assets |  | (18,305 | ) |  | (9,488 | ) |  | (11,449 | ) |  | (5,698 | ) |  | (2,505 | ) |  | (5,931 | ) |  | (4,155 | )
Amortization of loss |  | 8,989 |  |  | 3,981 |  |  | 6,131 |  |  | 2,354 |  |  | 1,449 |  |  | 2,339 |  |  | 2,375 |
Net pension cost |  |  | $10,591 |  |  |  | $4,652 |  |  |  | $7,695 |  |  |  | $2,497 |  |  |  | $1,651 |  |  |  | $2,130 |  |  |  | $3,056 |
2013 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $6,371 |  |  |  | $3,599 |  |  |  | $4,334 |  |  |  | $1,842 |  |  |  | $832 |  |  |  | $1,637 |  |  |  | $1,836 |
Interest cost on projected |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit obligation |  | 13,550 |  |  | 6,657 |  |  | 8,644 |  |  | 3,930 |  |  | 1,849 |  |  | 4,055 |  |  | 3,016 |
Expected return on assets |  | (16,717 | ) |  | (8,734 | ) |  | (10,454 | ) |  | (5,279 | ) |  | (2,270 | ) |  | (5,566 | ) |  | (4,299 | )
Amortization of prior service |  |  |  |  |  |  |  |  |  |  |  |  |  |
cost |  | 6 |  |  | 2 |  |  | 21 |  |  | 2 |  |  | — |  |  | 2 |  |  | 3 |
Amortization of loss |  | 12,544 |  |  | 5,933 |  |  | 8,727 |  |  | 3,344 |  |  | 2,011 |  |  | 3,373 |  |  | 2,429 |
Net pension cost |  |  | $15,754 |  |  |  | $7,457 |  |  |  | $11,272 |  |  |  | $3,839 |  |  |  | $2,422 |  |  |  | $3,501 |  |  |  | $2,985 |
Non-Qualified Net Pension Cost Entergy recognized $10.0 million and $5.5 million in pension cost for its non-qualified pension plans in the first quarters of 2014 and 2013, respectively. Reflected in the pension cost for non-qualified pension plans in the first quarter 2014 is a $5.5 million settlement charge recognized in March 2014 related to the payment of lump sum benefits out of the plan.
The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans in the first quarter of 2014 and 2013:
| Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas
| (In Thousands)
Non-qualified pension cost three months ended March 31, 2014 |  | $161 |  |  |  | $33 |  |  |  | $1 |  |  |  | $48 |  |  |  | $23 |  |  |  | $125 |
Non-qualified pension cost three months ended March 31, 2013 |  | $103 |  |  |  | $38 |  |  |  | $3 |  |  |  | $47 |  |  |  | $23 |  |  |  | $149 |
Reflected in Entergy Arkansas’s and Entergy Texas’s non-qualified pension costs in the first quarter 2014 are $51 thousand and $6 thousand, respectively, in settlement charges recognized in March 2014 related to the payment of lump sum benefits out of the plan. Components of Net Other Postretirement Benefit Cost
Entergy’s other postretirement benefit cost, including amounts capitalized, for the first quarters of 2014 and 2013, included the following components:
| 2014 |  | 2013
| (In Thousands)
Service cost - benefits earned during the period |  | $10,873 |  |  |  | $18,917 |
Interest cost on accumulated postretirement benefit obligation (APBO) | 17,960 |  |  | 19,766 |
Expected return on assets | (11,197 | ) |  | (9,950 | )
Amortization of prior service credit | (7,898 | ) |  | (3,334 | )
Amortization of loss | 2,786 |  |  | 11,304 |
Net other postretirement benefit cost |  | $12,524 |  |  |  | $36,703 |
The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the first quarters of 2014 and 2013, included the following components:
2014 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $1,489 |  |  |  | $1,224 |  |  |  | $1,130 |  |  |  | $475 |  |  |  | $217 |  |  |  | $595 |  |  |  | $515 |
Interest cost on APBO |  | 3,065 |  |  | 2,095 |  |  | 2,066 |  |  | 914 |  |  | 701 |  |  | 1,413 |  |  | 653 |
Expected return on assets |  | (4,784 | ) |  | — |  |  | — |  |  | (1,443 | ) |  | (1,119 | ) |  | (2,590 | ) |  | (932 | )
Amortization of prior service |  |  |  |  |  |  |  |  |  |  |  |  |  |
credit |  | (610 | ) |  | (559 | ) |  | (844 | ) |  | (229 | ) |  | (177 | ) |  | (325 | ) |  | (206 | )
Amortization of loss |  | 317 |  |  | 303 |  |  | 378 |  |  | 37 |  |  | 14 |  |  | 200 |  |  | 111 |
Net other postretirement |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit cost |  |  | ($523 | ) |  |  | $3,063 |  |  |  | $2,730 |  |  |  | ($246 | ) |  |  | ($364 | ) |  |  | ($707 | ) |  |  | $141 |
2013 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $2,414 |  |  |  | $2,001 |  |  |  | $2,172 |  |  |  | $819 |  |  |  | $447 |  |  |  | $950 |  |  |  | $907 |
Interest cost on APBO |  | 3,360 |  |  | 2,226 |  |  | 2,349 |  |  | 1,074 |  |  | 785 |  |  | 1,515 |  |  | 729 |
Expected return on assets |  | (4,149 | ) |  | — |  |  | — |  |  | (1,317 | ) |  | (1,014 | ) |  | (2,321 | ) |  | (825 | )
Amortization of prior service |  |  |  |  |  |  |  |  |  |  |  |  |  |
credit |  | (133 | ) |  | (206 | ) |  | (62 | ) |  | (35 | ) |  | 10 |  |  | (107 | ) |  | (16 | )
Amortization of loss |  | 2,041 |  |  | 1,174 |  |  | 1,287 |  |  | 662 |  |  | 396 |  |  | 976 |  |  | 479 |
Net other postretirement |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit cost |  |  | $3,533 |  |  |  | $5,195 |  |  |  | $5,746 |  |  |  | $1,203 |  |  |  | $624 |  |  |  | $1,013 |  |  |  | $1,274 |
Reclassification out of Accumulated Other Comprehensive Income Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the first quarter 2014:
|  | Qualified Pension Costs |  | Other Postretirement Costs |  | Non-Qualified Pension Costs |  | Total
|  | (In Thousands) |  |
Entergy |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | ($389 | ) |  |  | $5,571 |  |  |  | ($104 | ) |  |  | $5,078 |
Amortization of loss |  | (6,734 | ) |  | (1,673 | ) |  | (574 | ) |  | (8,981 | )
Settlement loss |  | — |  |  | — |  |  | (1,162 | ) |  | (1,162 | )
|  |  | ($7,123 | ) |  |  | $3,898 |  |  |  | ($1,840 | ) |  |  | ($5,065 | )
Entergy Gulf States Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $559 |  |  |  | $— |  |  |  | $559 |
Amortization of loss |  | (478 | ) |  | (303 | ) |  | (1 | ) |  | (782 | )
|  |  | ($478 | ) |  |  | $256 |  |  |  | ($1 | ) |  |  | ($223 | )
Entergy Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $844 |  |  |  | $— |  |  |  | $844 |
Amortization of loss |  | — |  |  | (378 | ) |  | — |  |  | (378 | )
|  |  | $— |  |  |  | $466 |  |  |  | $— |  |  |  | $466 |
Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the first quarter 2013:
|  | Qualified Pension Costs |  | Other Postretirement Costs |  | Non-Qualified Pension Costs |  | Total
|  | (In Thousands) |  |
Entergy |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | ($502 | ) |  |  | $3,007 |  |  |  | ($121 | ) |  |  | $2,384 |
Amortization of loss |  | (11,845 | ) |  | (5,486 | ) |  | (717 | ) |  | (18,048 | )
|  |  | ($12,347 | ) |  |  | ($2,479 | ) |  |  | ($838 | ) |  |  | ($15,664 | )
Entergy Gulf States Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $206 |  |  |  | $— |  |  |  | $206 |
Amortization of loss |  | (771 | ) |  | (1,174 | ) |  | (2 | ) |  | (1,947 | )
|  |  | ($771 | ) |  |  | ($968 | ) |  |  | ($2 | ) |  |  | ($1,741 | )
Entergy Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $62 |  |  |  | $— |  |  |  | $62 |
Amortization of loss |  | — |  |  | (1,287 | ) |  | — |  |  | (1,287 | )
|  |  | $— |  |  |  | ($1,225 | ) |  |  | $— |  |  |  | ($1,225 | )
Employer Contributions Based on current assumptions, Entergy expects to contribute $400 million to its qualified pension plans in 2014. As of March 31, 2014, Entergy had contributed $58.3 million to its pension plans. Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2014:
| Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
| (In Thousands)
Expected 2014 pension contributions |  | $93,999 |  |  |  | $31,119 |  |  |  | $53,047 |  |  |  | $21,540 |  |  |  | $10,495 |  |  |  | $18,302 |  |  |  | $21,388 |
Pension contributions made through March 2014 |  | $13,653 |  |  |  | $4,418 |  |  |  | $7,808 |  |  |  | $3,119 |  |  |  | $1,540 |  |  |  | $2,610 |  |  |  | $3,130 |
Remaining estimated pension contributions to be made in 2014 |  | $80,346 |  |  |  | $26,701 |  |  |  | $45,239 |  |  |  | $18,421 |  |  |  | $8,955 |  |  |  | $15,692 |  |  |  | $18,258 |
Entergy Texas [Member] |
Retirement And Other Postretirement Benefits | RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Gulf States Louisiana, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Components of Qualified Net Pension Cost
Entergy’s qualified pension cost, including amounts capitalized, for the first quarters of 2014 and 2013, included the following components:
| 2014 |  | 2013
| (In Thousands)
Service cost - benefits earned during the period |  | $35,109 |  |  |  | $44,051 |
Interest cost on projected benefit obligation | 72,519 |  |  | 65,266 |
Expected return on assets | (90,366 | ) |  | (81,748 | )
Amortization of prior service cost | 400 |  |  | 567 |
Amortization of loss | 36,274 |  |  | 54,951 |
Net pension costs |  | $53,936 |  |  |  | $83,087 |
The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the first quarters of 2014 and 2013, included the following components:
2014 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $5,023 |  |  |  | $2,881 |  |  |  | $3,546 |  |  |  | $1,523 |  |  |  | $666 |  |  |  | $1,285 |  |  |  | $1,446 |
Interest cost on projected |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit obligation |  | 14,884 |  |  | 7,278 |  |  | 9,467 |  |  | 4,318 |  |  | 2,041 |  |  | 4,437 |  |  | 3,390 |
Expected return on assets |  | (18,305 | ) |  | (9,488 | ) |  | (11,449 | ) |  | (5,698 | ) |  | (2,505 | ) |  | (5,931 | ) |  | (4,155 | )
Amortization of loss |  | 8,989 |  |  | 3,981 |  |  | 6,131 |  |  | 2,354 |  |  | 1,449 |  |  | 2,339 |  |  | 2,375 |
Net pension cost |  |  | $10,591 |  |  |  | $4,652 |  |  |  | $7,695 |  |  |  | $2,497 |  |  |  | $1,651 |  |  |  | $2,130 |  |  |  | $3,056 |
2013 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $6,371 |  |  |  | $3,599 |  |  |  | $4,334 |  |  |  | $1,842 |  |  |  | $832 |  |  |  | $1,637 |  |  |  | $1,836 |
Interest cost on projected |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit obligation |  | 13,550 |  |  | 6,657 |  |  | 8,644 |  |  | 3,930 |  |  | 1,849 |  |  | 4,055 |  |  | 3,016 |
Expected return on assets |  | (16,717 | ) |  | (8,734 | ) |  | (10,454 | ) |  | (5,279 | ) |  | (2,270 | ) |  | (5,566 | ) |  | (4,299 | )
Amortization of prior service |  |  |  |  |  |  |  |  |  |  |  |  |  |
cost |  | 6 |  |  | 2 |  |  | 21 |  |  | 2 |  |  | — |  |  | 2 |  |  | 3 |
Amortization of loss |  | 12,544 |  |  | 5,933 |  |  | 8,727 |  |  | 3,344 |  |  | 2,011 |  |  | 3,373 |  |  | 2,429 |
Net pension cost |  |  | $15,754 |  |  |  | $7,457 |  |  |  | $11,272 |  |  |  | $3,839 |  |  |  | $2,422 |  |  |  | $3,501 |  |  |  | $2,985 |
Non-Qualified Net Pension Cost Entergy recognized $10.0 million and $5.5 million in pension cost for its non-qualified pension plans in the first quarters of 2014 and 2013, respectively. Reflected in the pension cost for non-qualified pension plans in the first quarter 2014 is a $5.5 million settlement charge recognized in March 2014 related to the payment of lump sum benefits out of the plan.
The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans in the first quarter of 2014 and 2013:
| Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas
| (In Thousands)
Non-qualified pension cost three months ended March 31, 2014 |  | $161 |  |  |  | $33 |  |  |  | $1 |  |  |  | $48 |  |  |  | $23 |  |  |  | $125 |
Non-qualified pension cost three months ended March 31, 2013 |  | $103 |  |  |  | $38 |  |  |  | $3 |  |  |  | $47 |  |  |  | $23 |  |  |  | $149 |
Reflected in Entergy Arkansas’s and Entergy Texas’s non-qualified pension costs in the first quarter 2014 are $51 thousand and $6 thousand, respectively, in settlement charges recognized in March 2014 related to the payment of lump sum benefits out of the plan. Components of Net Other Postretirement Benefit Cost
Entergy’s other postretirement benefit cost, including amounts capitalized, for the first quarters of 2014 and 2013, included the following components:
| 2014 |  | 2013
| (In Thousands)
Service cost - benefits earned during the period |  | $10,873 |  |  |  | $18,917 |
Interest cost on accumulated postretirement benefit obligation (APBO) | 17,960 |  |  | 19,766 |
Expected return on assets | (11,197 | ) |  | (9,950 | )
Amortization of prior service credit | (7,898 | ) |  | (3,334 | )
Amortization of loss | 2,786 |  |  | 11,304 |
Net other postretirement benefit cost |  | $12,524 |  |  |  | $36,703 |
The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the first quarters of 2014 and 2013, included the following components:
2014 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $1,489 |  |  |  | $1,224 |  |  |  | $1,130 |  |  |  | $475 |  |  |  | $217 |  |  |  | $595 |  |  |  | $515 |
Interest cost on APBO |  | 3,065 |  |  | 2,095 |  |  | 2,066 |  |  | 914 |  |  | 701 |  |  | 1,413 |  |  | 653 |
Expected return on assets |  | (4,784 | ) |  | — |  |  | — |  |  | (1,443 | ) |  | (1,119 | ) |  | (2,590 | ) |  | (932 | )
Amortization of prior service |  |  |  |  |  |  |  |  |  |  |  |  |  |
credit |  | (610 | ) |  | (559 | ) |  | (844 | ) |  | (229 | ) |  | (177 | ) |  | (325 | ) |  | (206 | )
Amortization of loss |  | 317 |  |  | 303 |  |  | 378 |  |  | 37 |  |  | 14 |  |  | 200 |  |  | 111 |
Net other postretirement |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit cost |  |  | ($523 | ) |  |  | $3,063 |  |  |  | $2,730 |  |  |  | ($246 | ) |  |  | ($364 | ) |  |  | ($707 | ) |  |  | $141 |
2013 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $2,414 |  |  |  | $2,001 |  |  |  | $2,172 |  |  |  | $819 |  |  |  | $447 |  |  |  | $950 |  |  |  | $907 |
Interest cost on APBO |  | 3,360 |  |  | 2,226 |  |  | 2,349 |  |  | 1,074 |  |  | 785 |  |  | 1,515 |  |  | 729 |
Expected return on assets |  | (4,149 | ) |  | — |  |  | — |  |  | (1,317 | ) |  | (1,014 | ) |  | (2,321 | ) |  | (825 | )
Amortization of prior service |  |  |  |  |  |  |  |  |  |  |  |  |  |
credit |  | (133 | ) |  | (206 | ) |  | (62 | ) |  | (35 | ) |  | 10 |  |  | (107 | ) |  | (16 | )
Amortization of loss |  | 2,041 |  |  | 1,174 |  |  | 1,287 |  |  | 662 |  |  | 396 |  |  | 976 |  |  | 479 |
Net other postretirement |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit cost |  |  | $3,533 |  |  |  | $5,195 |  |  |  | $5,746 |  |  |  | $1,203 |  |  |  | $624 |  |  |  | $1,013 |  |  |  | $1,274 |
Reclassification out of Accumulated Other Comprehensive Income Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the first quarter 2014:
|  | Qualified Pension Costs |  | Other Postretirement Costs |  | Non-Qualified Pension Costs |  | Total
|  | (In Thousands) |  |
Entergy |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | ($389 | ) |  |  | $5,571 |  |  |  | ($104 | ) |  |  | $5,078 |
Amortization of loss |  | (6,734 | ) |  | (1,673 | ) |  | (574 | ) |  | (8,981 | )
Settlement loss |  | — |  |  | — |  |  | (1,162 | ) |  | (1,162 | )
|  |  | ($7,123 | ) |  |  | $3,898 |  |  |  | ($1,840 | ) |  |  | ($5,065 | )
Entergy Gulf States Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $559 |  |  |  | $— |  |  |  | $559 |
Amortization of loss |  | (478 | ) |  | (303 | ) |  | (1 | ) |  | (782 | )
|  |  | ($478 | ) |  |  | $256 |  |  |  | ($1 | ) |  |  | ($223 | )
Entergy Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $844 |  |  |  | $— |  |  |  | $844 |
Amortization of loss |  | — |  |  | (378 | ) |  | — |  |  | (378 | )
|  |  | $— |  |  |  | $466 |  |  |  | $— |  |  |  | $466 |
Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the first quarter 2013:
|  | Qualified Pension Costs |  | Other Postretirement Costs |  | Non-Qualified Pension Costs |  | Total
|  | (In Thousands) |  |
Entergy |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | ($502 | ) |  |  | $3,007 |  |  |  | ($121 | ) |  |  | $2,384 |
Amortization of loss |  | (11,845 | ) |  | (5,486 | ) |  | (717 | ) |  | (18,048 | )
|  |  | ($12,347 | ) |  |  | ($2,479 | ) |  |  | ($838 | ) |  |  | ($15,664 | )
Entergy Gulf States Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $206 |  |  |  | $— |  |  |  | $206 |
Amortization of loss |  | (771 | ) |  | (1,174 | ) |  | (2 | ) |  | (1,947 | )
|  |  | ($771 | ) |  |  | ($968 | ) |  |  | ($2 | ) |  |  | ($1,741 | )
Entergy Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $62 |  |  |  | $— |  |  |  | $62 |
Amortization of loss |  | — |  |  | (1,287 | ) |  | — |  |  | (1,287 | )
|  |  | $— |  |  |  | ($1,225 | ) |  |  | $— |  |  |  | ($1,225 | )
Employer Contributions Based on current assumptions, Entergy expects to contribute $400 million to its qualified pension plans in 2014. As of March 31, 2014, Entergy had contributed $58.3 million to its pension plans. Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2014:
| Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
| (In Thousands)
Expected 2014 pension contributions |  | $93,999 |  |  |  | $31,119 |  |  |  | $53,047 |  |  |  | $21,540 |  |  |  | $10,495 |  |  |  | $18,302 |  |  |  | $21,388 |
Pension contributions made through March 2014 |  | $13,653 |  |  |  | $4,418 |  |  |  | $7,808 |  |  |  | $3,119 |  |  |  | $1,540 |  |  |  | $2,610 |  |  |  | $3,130 |
Remaining estimated pension contributions to be made in 2014 |  | $80,346 |  |  |  | $26,701 |  |  |  | $45,239 |  |  |  | $18,421 |  |  |  | $8,955 |  |  |  | $15,692 |  |  |  | $18,258 |
System Energy [Member] |
Retirement And Other Postretirement Benefits | RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Gulf States Louisiana, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy) Components of Qualified Net Pension Cost
Entergy’s qualified pension cost, including amounts capitalized, for the first quarters of 2014 and 2013, included the following components:
| 2014 |  | 2013
| (In Thousands)
Service cost - benefits earned during the period |  | $35,109 |  |  |  | $44,051 |
Interest cost on projected benefit obligation | 72,519 |  |  | 65,266 |
Expected return on assets | (90,366 | ) |  | (81,748 | )
Amortization of prior service cost | 400 |  |  | 567 |
Amortization of loss | 36,274 |  |  | 54,951 |
Net pension costs |  | $53,936 |  |  |  | $83,087 |
The Registrant Subsidiaries’ qualified pension cost, including amounts capitalized, for their employees for the first quarters of 2014 and 2013, included the following components:
2014 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $5,023 |  |  |  | $2,881 |  |  |  | $3,546 |  |  |  | $1,523 |  |  |  | $666 |  |  |  | $1,285 |  |  |  | $1,446 |
Interest cost on projected |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit obligation |  | 14,884 |  |  | 7,278 |  |  | 9,467 |  |  | 4,318 |  |  | 2,041 |  |  | 4,437 |  |  | 3,390 |
Expected return on assets |  | (18,305 | ) |  | (9,488 | ) |  | (11,449 | ) |  | (5,698 | ) |  | (2,505 | ) |  | (5,931 | ) |  | (4,155 | )
Amortization of loss |  | 8,989 |  |  | 3,981 |  |  | 6,131 |  |  | 2,354 |  |  | 1,449 |  |  | 2,339 |  |  | 2,375 |
Net pension cost |  |  | $10,591 |  |  |  | $4,652 |  |  |  | $7,695 |  |  |  | $2,497 |  |  |  | $1,651 |  |  |  | $2,130 |  |  |  | $3,056 |
2013 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $6,371 |  |  |  | $3,599 |  |  |  | $4,334 |  |  |  | $1,842 |  |  |  | $832 |  |  |  | $1,637 |  |  |  | $1,836 |
Interest cost on projected |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit obligation |  | 13,550 |  |  | 6,657 |  |  | 8,644 |  |  | 3,930 |  |  | 1,849 |  |  | 4,055 |  |  | 3,016 |
Expected return on assets |  | (16,717 | ) |  | (8,734 | ) |  | (10,454 | ) |  | (5,279 | ) |  | (2,270 | ) |  | (5,566 | ) |  | (4,299 | )
Amortization of prior service |  |  |  |  |  |  |  |  |  |  |  |  |  |
cost |  | 6 |  |  | 2 |  |  | 21 |  |  | 2 |  |  | — |  |  | 2 |  |  | 3 |
Amortization of loss |  | 12,544 |  |  | 5,933 |  |  | 8,727 |  |  | 3,344 |  |  | 2,011 |  |  | 3,373 |  |  | 2,429 |
Net pension cost |  |  | $15,754 |  |  |  | $7,457 |  |  |  | $11,272 |  |  |  | $3,839 |  |  |  | $2,422 |  |  |  | $3,501 |  |  |  | $2,985 |
Non-Qualified Net Pension Cost Entergy recognized $10.0 million and $5.5 million in pension cost for its non-qualified pension plans in the first quarters of 2014 and 2013, respectively. Reflected in the pension cost for non-qualified pension plans in the first quarter 2014 is a $5.5 million settlement charge recognized in March 2014 related to the payment of lump sum benefits out of the plan.
The Registrant Subsidiaries recognized the following pension cost for their employees for their non-qualified pension plans in the first quarter of 2014 and 2013:
| Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas
| (In Thousands)
Non-qualified pension cost three months ended March 31, 2014 |  | $161 |  |  |  | $33 |  |  |  | $1 |  |  |  | $48 |  |  |  | $23 |  |  |  | $125 |
Non-qualified pension cost three months ended March 31, 2013 |  | $103 |  |  |  | $38 |  |  |  | $3 |  |  |  | $47 |  |  |  | $23 |  |  |  | $149 |
Reflected in Entergy Arkansas’s and Entergy Texas’s non-qualified pension costs in the first quarter 2014 are $51 thousand and $6 thousand, respectively, in settlement charges recognized in March 2014 related to the payment of lump sum benefits out of the plan. Components of Net Other Postretirement Benefit Cost
Entergy’s other postretirement benefit cost, including amounts capitalized, for the first quarters of 2014 and 2013, included the following components:
| 2014 |  | 2013
| (In Thousands)
Service cost - benefits earned during the period |  | $10,873 |  |  |  | $18,917 |
Interest cost on accumulated postretirement benefit obligation (APBO) | 17,960 |  |  | 19,766 |
Expected return on assets | (11,197 | ) |  | (9,950 | )
Amortization of prior service credit | (7,898 | ) |  | (3,334 | )
Amortization of loss | 2,786 |  |  | 11,304 |
Net other postretirement benefit cost |  | $12,524 |  |  |  | $36,703 |
The Registrant Subsidiaries’ other postretirement benefit cost, including amounts capitalized, for their employees for the first quarters of 2014 and 2013, included the following components:
2014 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $1,489 |  |  |  | $1,224 |  |  |  | $1,130 |  |  |  | $475 |  |  |  | $217 |  |  |  | $595 |  |  |  | $515 |
Interest cost on APBO |  | 3,065 |  |  | 2,095 |  |  | 2,066 |  |  | 914 |  |  | 701 |  |  | 1,413 |  |  | 653 |
Expected return on assets |  | (4,784 | ) |  | — |  |  | — |  |  | (1,443 | ) |  | (1,119 | ) |  | (2,590 | ) |  | (932 | )
Amortization of prior service |  |  |  |  |  |  |  |  |  |  |  |  |  |
credit |  | (610 | ) |  | (559 | ) |  | (844 | ) |  | (229 | ) |  | (177 | ) |  | (325 | ) |  | (206 | )
Amortization of loss |  | 317 |  |  | 303 |  |  | 378 |  |  | 37 |  |  | 14 |  |  | 200 |  |  | 111 |
Net other postretirement |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit cost |  |  | ($523 | ) |  |  | $3,063 |  |  |  | $2,730 |  |  |  | ($246 | ) |  |  | ($364 | ) |  |  | ($707 | ) |  |  | $141 |
2013 |  | Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
|  | (In Thousands)
Service cost - benefits earned |  |  |  |  |  |  |  |  |  |  |  |  |  |
during the period |  |  | $2,414 |  |  |  | $2,001 |  |  |  | $2,172 |  |  |  | $819 |  |  |  | $447 |  |  |  | $950 |  |  |  | $907 |
Interest cost on APBO |  | 3,360 |  |  | 2,226 |  |  | 2,349 |  |  | 1,074 |  |  | 785 |  |  | 1,515 |  |  | 729 |
Expected return on assets |  | (4,149 | ) |  | — |  |  | — |  |  | (1,317 | ) |  | (1,014 | ) |  | (2,321 | ) |  | (825 | )
Amortization of prior service |  |  |  |  |  |  |  |  |  |  |  |  |  |
credit |  | (133 | ) |  | (206 | ) |  | (62 | ) |  | (35 | ) |  | 10 |  |  | (107 | ) |  | (16 | )
Amortization of loss |  | 2,041 |  |  | 1,174 |  |  | 1,287 |  |  | 662 |  |  | 396 |  |  | 976 |  |  | 479 |
Net other postretirement |  |  |  |  |  |  |  |  |  |  |  |  |  |
benefit cost |  |  | $3,533 |  |  |  | $5,195 |  |  |  | $5,746 |  |  |  | $1,203 |  |  |  | $624 |  |  |  | $1,013 |  |  |  | $1,274 |
Reclassification out of Accumulated Other Comprehensive Income Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the first quarter 2014:
|  | Qualified Pension Costs |  | Other Postretirement Costs |  | Non-Qualified Pension Costs |  | Total
|  | (In Thousands) |  |
Entergy |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | ($389 | ) |  |  | $5,571 |  |  |  | ($104 | ) |  |  | $5,078 |
Amortization of loss |  | (6,734 | ) |  | (1,673 | ) |  | (574 | ) |  | (8,981 | )
Settlement loss |  | — |  |  | — |  |  | (1,162 | ) |  | (1,162 | )
|  |  | ($7,123 | ) |  |  | $3,898 |  |  |  | ($1,840 | ) |  |  | ($5,065 | )
Entergy Gulf States Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $559 |  |  |  | $— |  |  |  | $559 |
Amortization of loss |  | (478 | ) |  | (303 | ) |  | (1 | ) |  | (782 | )
|  |  | ($478 | ) |  |  | $256 |  |  |  | ($1 | ) |  |  | ($223 | )
Entergy Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $844 |  |  |  | $— |  |  |  | $844 |
Amortization of loss |  | — |  |  | (378 | ) |  | — |  |  | (378 | )
|  |  | $— |  |  |  | $466 |  |  |  | $— |  |  |  | $466 |
Entergy and the Registrant Subsidiaries reclassified the following costs out of accumulated other comprehensive income (before taxes and including amounts capitalized) for the first quarter 2013:
|  | Qualified Pension Costs |  | Other Postretirement Costs |  | Non-Qualified Pension Costs |  | Total
|  | (In Thousands) |  |
Entergy |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | ($502 | ) |  |  | $3,007 |  |  |  | ($121 | ) |  |  | $2,384 |
Amortization of loss |  | (11,845 | ) |  | (5,486 | ) |  | (717 | ) |  | (18,048 | )
|  |  | ($12,347 | ) |  |  | ($2,479 | ) |  |  | ($838 | ) |  |  | ($15,664 | )
Entergy Gulf States Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $206 |  |  |  | $— |  |  |  | $206 |
Amortization of loss |  | (771 | ) |  | (1,174 | ) |  | (2 | ) |  | (1,947 | )
|  |  | ($771 | ) |  |  | ($968 | ) |  |  | ($2 | ) |  |  | ($1,741 | )
Entergy Louisiana |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | $— |  |  |  | $62 |  |  |  | $— |  |  |  | $62 |
Amortization of loss |  | — |  |  | (1,287 | ) |  | — |  |  | (1,287 | )
|  |  | $— |  |  |  | ($1,225 | ) |  |  | $— |  |  |  | ($1,225 | )
Employer Contributions Based on current assumptions, Entergy expects to contribute $400 million to its qualified pension plans in 2014. As of March 31, 2014, Entergy had contributed $58.3 million to its pension plans. Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their employees in 2014:
| Entergy Arkansas |  | Entergy Gulf States Louisiana |  | Entergy Louisiana |  | Entergy Mississippi |  | Entergy New Orleans |  | Entergy Texas |  | System Energy
| (In Thousands)
Expected 2014 pension contributions |  | $93,999 |  |  |  | $31,119 |  |  |  | $53,047 |  |  |  | $21,540 |  |  |  | $10,495 |  |  |  | $18,302 |  |  |  | $21,388 |
Pension contributions made through March 2014 |  | $13,653 |  |  |  | $4,418 |  |  |  | $7,808 |  |  |  | $3,119 |  |  |  | $1,540 |  |  |  | $2,610 |  |  |  | $3,130 |
Remaining estimated pension contributions to be made in 2014 |  | $80,346 |  |  |  | $26,701 |  |  |  | $45,239 |  |  |  | $18,421 |  |  |  | $8,955 |  |  |  | $15,692 |  |  |  | $18,258 |

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- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 + Details
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