Text

Recertification of Foreign Ownership Control or Influence and Request for FOCI Redetermination - Part 13 of 18
	ML21354A758
Person / Time
Site:	Palisades, Grand Gulf, Arkansas Nuclear, River Bend, Waterford, Big Rock Point
Issue date:	12/20/2021
From:	; Entergy Nuclear Operations
To:	; Office of Nuclear Material Safety and Safeguards, Office of Nuclear Security and Incident Response
Shared Package
ML21354A743	List: ML21354A745; ML21354A746; ML21354A747; ML21354A748; ML21354A749; ML21354A750; ML21354A751; ML21354A752; ML21354A753; ML21354A754; ML21354A755; ML21354A756; ML21354A757; ML21354A758; ML21354A759; ML21354A760; ML21354A761; ML21354A762; ML21354A763;
References
	CNRO2021-00028
	Download: ML21354A758 (57)
	v • d • e

Form 60 Approved OMB No. 1902-0215 Expires 01/31/2023 FERC FINANCIAL REPORT FERC FORM No. 60: Annual Report of Centralized Service Companies THIS FILING IS Item 1:

An Initial (Original)

Submission OR Resubmission No. ____

X Regulatory Commission does not consider this report to be of a confidential nature.

criminal fines, civil penalties, and other sanctions as provided by law. The Federal Energy Section 309 of the Federal Power Act and 18 C.F.R. § 366.23. Failure to report may result in This report is mandatory under the Public Utility Holding Company Act of 2005, Section 1270, FERC FORM No. 60 (12-06)

Exact Legal Name of Respondent (Company)

Entergy Operations, Inc.

Year of Report Dec 31, 2020 Document Accession #: 20210503-8020 Filed Date: 04/30/2021

GENERAL INSTRUCTIONS FOR FILING FERC FORM NO. 60 I. Purpose Form No. 60 is an annual regulatory support requirement under 18 CFR 369.1for centralized service companies. The report is designed to collect financial information from centralized service companies subject to the jurisdiction of the Federal Energy Regulatory Commission. The report is considered to be a non-confidential public use form.

II. Who Must Submit Unless the holding company system is exempted or granted a waiver by Commission rule or order pursuant to §§ 18 CFR 366.3 and 366.4 of this chapter, every centralized service company (see § 367.2) in a holding company system must prepare and file electronically with the Commission the FERC Form No. 60 then in effect pursuant to the General Instructions set out in this form.

III. How to Submit Submit FERC Form No. 60 electronically through the Form No. 60 Submission Software. Retain one copy of each report for your files. For any resubmissions, submit the filing using the Form No. 60 Submission Software including a justification. Respondents must submit the Corporate Officer Certification electronically.

IV. When to Submit Submit FERC Form No. 60 according to the filing date contained § 18 CFR 369.1 of the Commissions regulations.

V. Preparation Prepare this report in conformity with the Uniform System of Accounts (18 CFR 367) (USof A). Interpret all accounting words and phrases in accordance with the USof A.

VI. Time Period This report covers the entire calendar year.

VII. Whole Dollar Usage Enter in whole numbers (dollars) only, except where otherwise noted. The amounts shown on all supporting pages must agree with the amounts entered on the statements that they support. When applying thresholds to determine significance for reporting purposes, use for balance sheet accounts the balances at the end of the current reporting period, and use for statement of income accounts the current year's amounts.

VIII. Accurateness Complete each question fully and accurately, even if it has been answered in a previous report. Enter the word "None" where it truly and completely states the fact.

IX. Applicability For any page(s) that is not applicable to the respondent, enter "NONE," or "Not Applicable" in column (c) on the List of Schedules, page 2.

i Document Accession #: 20210503-8020 Filed Date: 04/30/2021

X. Date Format Enter the month, day, and year for all dates. Use customary abbreviations. The "Resubmission Date" included in the header of each page is to be completed only for resubmissions (see III. above).

XI. Number Format Generally, except for certain schedules, all numbers, whether they are expected to be debits or credits, must be reported as positive. Numbers having a sign that is different from the expected sign must be reported by use of a minus sign.

XII. Required Entries Do not make references to reports of previous years or to other reports instead of required entries, except as specifically authorized.

XIII. Prior Year References Wherever (schedule) pages refer to figures from a previous year, the figures reported must be based upon those shown by the report of the previous year, or an appropriate explanation given as to why the different figures were used.

XIV. Where to Send Comments on Public Reporting Burden The public reporting burden for the Form No. 60 collection of information is estimated to average 75 hours8.680556e-4 days <br />0.0208 hours <br />1.240079e-4 weeks <br />2.85375e-5 months <br /> per response, including

the time for reviewing instructions, searching existing data sources,

gathering and maintaining the data-needed, and

completing and reviewing the collection of information.

Send comments regarding these burden estimates or any aspect of this collection of information, including suggestions for reducing burden, to:

Federal Energy Regulatory Commission, (Attention: Information Clearance Officer, CIO),

888 First Street NE, Washington, DC 20426 or by email to DataClearance@ferc.gov And to:

Office of Information and Regulatory Affairs, Office of Management and Budget, Washington, DC 20503 (Attention: Desk Office for the Federal Energy Regulatory Commission).

Comments to OMB should be submitted by email to: oira_submission@omb.eop.gov No person shall be subject to any penalty if any collection of information does not display a valid control number (44 U.S.C. 3512(a)).

DEFINITIONS I. Respondent -- The person, corporation, or other legal entity in whose behalf the report is made.

ii Document Accession #: 20210503-8020 Filed Date: 04/30/2021

FERC FORM NO. 60 ANNUAL REPORT FOR SERVICE COMPANIES gbellot@entergy.com 04/30/2021 Kimberly A. Fontan Sr. VP & Chief Accounting Officer Entergy Corporation DELAWARE

/ /

06/06/1990

/ /

11 This Report is:

(504) 576-6753 1340 Echelon Parkway, Jackson, MS 39213 639 Loyola Avenue, New Orleans, LA 70113 Sr. Lead Accountant Gina G. Bellott (1) An Original (2) A Resubmission Dec 31, Entergy Operations, Inc.

X 2020 01 Exact Legal Name of Respondent IDENTIFICATION 05 Address of Principal Office at End of Year (Street, City, State, Zip Code) 06 Name of Contact Person 07 Title of Contact Person 08 Address of Contact Person I have examined this report and to the best of my knowledge, information, and belief all statements of fact contained in 03 Previous Name (If name changed during the year) 04 Date of Name Change this report are correct statements of the business affairs of the respondent and the financial statements, and other financial information contained in this report, conform in all material respects to the Uniform System of Accounts.

02 Year of Report

/ /

09 Telephone Number of Contact Person 12 Resubmission Date (Month, Day, Year) 13 Date of Incorporation 14 If Not Incorporated, Date of Organization CORPORATE OFFICER CERTIFICATION 15 State or Sovereign Power Under Which Incorporated or Organized 16 Name of Principal Holding Company Under Which Reporting Company is Organized:

17 Name of Signing Officer 18 Title of Signing Officer 20 Date Signed (Month, Day, Year) 19 Signature of Signing Officer Kimberly A. Fontan 10 E-mail Address of Contact Person The undersigned officer certifies that:

Page 1

FERC FORM NO. 60 (REVISED 12-07)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

List of Schedules and Accounts Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

Description (a)

1. Enter in Column (c) the terms None or Not Applicable as appropriate, where no information or amounts have been reported for certain pages.

Page Reference (b)

Remarks (c) 101-102 Schedule I - Comparative Balance Sheet 1

103 Schedule II - Service Company Property 2

104 Schedule III - Accumulated Provision for Depreciation and Amortization of Service Company Property 3

105 Schedule IV - Investments 4

106 Schedule V - Accounts Receivable from Associate Companies 5

Not Applicable 107 Schedule VI - Fuel Stock Expenses Undistributed 6

Not Applicable 108 Schedule VII - Stores Expense Undistributed 7

109 Schedule VIII - Miscellaneous Current and Accrued Assets 8

110 Schedule IX - Miscellaneous Deferred Debits 9

Not Applicable 111 Schedule X - Research, Development, or Demonstration Expenditures 10 201 Schedule XI - Proprietary Capital 11 Not Applicable 202 Schedule XII - Long-Term Debt 12 203 Schedule XIII - Current and Accrued Liabilities 13 204 Schedule XIV - Notes to Financial Statements 14 301-302 Schedule XV - Comparative Income Statement 15 303-306 Schedule XVI - Analysis of Charges for Service - Associate and Nonassociate Companies 16 307 Schedule XVII - Analysis of Billing - Associate Companies (Account 457) 17 Not Applicable 308 Schedule XVIII - Analysis of Billing - Non-Associate Companies (Account 458) 18 307 Schedule XIX - Miscellaneous General Expenses - Account 930.2 21 401 Schedule XX - Organization Chart 23 402 Schedule XXI - Methods of Allocation 24 Page 2 FERC FORM NO. 60 (REVISED 12-07)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Schedule I - Comparative Balance Sheet Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

Account Number (a)

1. Give balance sheet of the Company as of December 31 of the current and prior year.

As of Dec 31 Current (d)

Description (b)

As of Dec 31 Prior (e)

Reference Page No.

(c)

Service Company Property 1

14,321,164 15,118,954 101 2

103 Service Company Property 12,001,111 12,848,396 101.1 3

103 Property Under Capital Leases 657,401 106 4

Completed Construction Not Classified 141,209 107 5

103 Construction Work In Progress 27,120,885 27,967,350 6

Total Property (Total Of Lines 2-5) 6,003,822 6,674,319 108 7

104 Less: Accumulated Provision for Depreciation of Service Company Property 3,493,873 3,498,325 111 8

Less: Accumulated Provision for Amortization of Service Company Property 17,623,190 17,794,706 9

Net Service Company Property (Total of Lines 6-8)

Investments 10 123 11 105 Investment In Associate Companies 124 12 105 Other Investments 128 13 105 Other Special Funds 14 Total Investments (Total of Lines 11-13)

Current And Accrued Assets 15 50,305 50,931 131 16 Cash 134 17 Other Special Deposits 7,705 14,801 135 18 Working Funds 13,492,445 46,410,601 136 19 Temporary Cash Investments 141 20 Notes Receivable 142 21 Customer Accounts Receivable 1,266,694 1,283,423 143 22 Accounts Receivable 144 23 Less: Accumulated Provision for Uncollectible Accounts 31,595,087 19,319,307 146 24 106 Accounts Receivable From Associate Companies 152 25 107 Fuel Stock Expenses Undistributed 360,237 154 26 Materials And Supplies 163 27 108 Stores Expense Undistributed 910,077 79,062 165 28 Prepayments 27,482 490 171 29 Interest And Dividends Receivable 172 30 Rents Receivable 173 31 Accrued Revenues 962,973 174 32 Miscellaneous Current and Accrued Assets 175 33 109 Derivative Instrument Assets 176 34 Derivative Instrument Assets - Hedges 47,710,032 68,121,588 35 Total Current and Accrued Assets (Total of Lines 16-34)

Deferred Debits 36 181 37 Unamortized Debt Expense 31,129,577 30,945,332 182.3 38 Other Regulatory Assets 183 39 Preliminary Survey And Investigation Charges 184 40 Clearing Accounts 185 41 Temporary Facilities 4,509,303 5,610,146 186 42 Miscellaneous Deferred Debits 188 43 110 Research, Development, or Demonstration Expenditures 189 44 111 Unamortized loss on reacquired debt 17,081,327 19,162,612 190 45 Accumulated Deferred Income Taxes 52,720,207 55,718,090 46 Total Deferred Debits (Total of Lines 37-45) 118,053,429 141,634,384 47 TOTAL ASSETS AND OTHER DEBITS (TOTAL OF LINES 9, 14, 35 and 46)

Page FERC FORM NO. 60 (REVISED 12-07) 101 Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Schedule I - Comparative Balance Sheet (continued)

Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

Account Number (a)

As of Dec 31 Current (d)

Description (b)

As of Dec 31 Prior (e)

Reference Page No.

(c)

Proprietary Capital 48 5,000 5,000 201 49 201 Common Stock Issued 204 50 201 Preferred Stock Issued 995,000 995,000 211 51 201 Miscellaneous Paid-In-Capital 215 52 201 Appropriated Retained Earnings 216 53 201 Unappropriated Retained Earnings 219 54 201 Accumulated Other Comprehensive Income 1,000,000 1,000,000 55 Total Proprietary Capital (Total of Lines 49-54)

Long-Term Debt 56 223 57 202 Advances From Associate Companies 224 58 202 Other Long-Term Debt 225 59 Unamortized Premium on Long-Term Debt 226 60 Less: Unamortized Discount on Long-Term Debt-Debit 61 Total Long-Term Debt (Total of Lines 57-60) 62 Other Non-current Liabilities 10,587,770 10,624,333 227 63 Obligations Under Capital Leases-Non-current 2,170,079 1,940,417 228.2 64 Accumulated Provision for Injuries and Damages 1,842,000 1,238,000 228.3 65 Accumulated Provision For Pensions and Benefits 230 66 Asset Retirement Obligations 14,599,849 13,802,750 67 Total Other Non-current Liabilities (Total of Lines 63-66)

Current and Accrued Liabilities 68 231 69 Notes Payable 62,214,594 62,855,857 232 70 Accounts Payable 233 71 203 Notes Payable to Associate Companies 6,853,321 9,831,041 234 72 203 Accounts Payable to Associate Companies 8,258 11,063,049 236 73 Taxes Accrued 237 74 Interest Accrued 1,031,431 1,105,004 241 75 Tax Collections Payable 375,966 303,080 242 76 203 Miscellaneous Current and Accrued Liabilities 1,413,340 2,226,228 243 77 Obligations Under Capital Leases - Current 244 78 Derivative Instrument Liabilities 245 79 Derivative Instrument Liabilities - Hedges 71,896,910 87,384,259 80 Total Current and Accrued Liabilities (Total of Lines 69-79)

Deferred Credits 81 21,564,192 30,695,245 253 82 Other Deferred Credits 254 83 Other Regulatory Liabilities 255 84 Accumulated Deferred Investment Tax Credits 257 85 Unamortized Gain on Reacquired Debt 703,604 683,763 282 86 Accumulated deferred income taxes-Other property 8,288,874 8,068,367 283 87 Accumulated deferred income taxes-Other 30,556,670 39,447,375 88 Total Deferred Credits (Total of Lines 82-87) 118,053,429 141,634,384 TOTAL LIABILITIES AND PROPRIETARY CAPITAL (TOTAL OF LINES 55, 61, 67, 80, AND 88) 89 Page FERC FORM NO. 60 (REVISED 12-07) 102 Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Name of Respondent Entergy Operations, Inc.

This Report is:

(1) X An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

/ /

Year of Report 2020 FOOTNOTE DATA FERC FORM NO. 60 (NEW 12-05)

Footnotes.1 Schedule Page: 101 Line No.: 3 Column: d Includes operating leases recorded in accordance with FASB ASU No. 2016-02, Leases, as provided for in FERC Docket No.

AI19-1-000. Refer to Note 4 of the Notes to the Financial Statements for further discussion.

Schedule Page: 101 Line No.: 3 Column: e Includes operating leases recorded in accordance with FASB ASU No. 2016-02, Leases, as provided for in FERC Docket No.

AI19-1-000. Refer to Note 4 of the Notes to the Financial Statements for further discussion.

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Schedule II - Service Company Property Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

Acct (a)

1. Provide an explanation of Other Changes recorded in Column (f) considered material in a footnote.

2. Describe each construction work in progress on lines 18 through 30 in Column (b).

Balance at Beginning of Year (c)

Balance at End of Year (g)

Title of Account (b)

Additions (d)

Retirements or Sales (e)

Other Changes (f)

Organization 301 1

3,512,419 4,526 3,507,893 Miscellaneous Intangible Plant 303 2

Leasehold Improvements 306 3

Land and Land Rights 389 4

8,506,700 8,506,700 Structures and Improvements 390 5

2,244,311 135,863 2,108,448 Office Furniture and Equipment 391 6

Transportation Equipment 392 7

Stores equipment 393 8

195,282 195,282 Tools, Shop and Garage Equipment 394 9

Laboratory Equipment 395 10 Power Operated Equipment 396 11 244,356 244,356 Communications Equipment 397 12 415,886 415,886 Miscellaneous Equipment 398 13 Other Tangible Property 399 14 Asset Retirement Costs 399.1 15 15,118,954 140,389 14,978,565 Total Service Company Property (Total of Lines 1-15) 16 Construction Work in Progress:

107 17

( 141,209) 141,209 See footnote details 18 19 20 21 22 23 24 25 26 27 28 29 30

( 141,209)

Total Account 107 (Total of Lines 18-30) 31 15,118,954 140,389 Total (Lines 16 and Line 31) 32 Page 103 FERC FORM NO. 60 (REVISED 12-07)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Name of Respondent Entergy Operations, Inc.

This Report is:

(1) X An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

/ /

Year of Report 2020 FOOTNOTE DATA FERC FORM NO. 60 (NEW 12-05)

Footnotes.1 Schedule Page: 103 Line No.: 18 Column: c The following CWIP projects were closed to plant in 2020:

Project Amount End User PC Refresh Program 2019

$136,683 Other General and Intangible Plant 4,526 Total

$141,209

==

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Schedule III - Accumulated Provision for Depreciation and Amortization of Service Company Property Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

Account Number (a)

1. Provide an explanation of Other Charges in Column (f) considered material in a footnote.

Balance at Beginning of Year (c)

Balance at Close of Year (g)

Description (b)

Additions Charged To Account 403-403.1 404-405 (d)

Retirements (e)

Other Changes Additions (Deductions)

(f)

Organization 301 1

Miscellaneous Intangible Plant 303 2

3,498,325 4,452 3,493,873 Leasehold Improvements 306 3

Land and Land Rights 389 4

Structures and Improvements 390 5

4,779,983 155,645 4,624,338 Office Furniture and Equipment 391 6

1,275,580 389,717 885,863 Transportation Equipment 392 7

Stores equipment 393 8

Tools, Shop and Garage Equipment 394 9

91,131 39,056 52,075 Laboratory Equipment 395 10 Power Operated Equipment 396 11 Communications Equipment 397 12 209,424 44,640 164,784 Miscellaneous Equipment 398 13 318,201 41,439 276,762 Other Tangible Property 399 14 Asset Retirement Costs 399.1 15 Total 16 10,172,644 674,949 9,497,695 Page 104 FERC FORM NO. 60 (NEW 12-05)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Schedule IV - Investments Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

Account Number (a)

1. For other investments (Account 124) and other special funds (Account128), in a footnote state each investment separately, with description including the name of issuing company, number of shares held or principal investment amount.

2. For temporary cash investments (Account 136), list each investment separately in a footnote.

3. Investments less than $50,000 may be grouped, showing the number of items in each group.

Balance at Beginning of Year (c)

Title of Account (b)

Balance at Close of Year (d)

Investment In Associate Companies 123 1

Other Investments 124 2

Other Special Funds 128 3

Temporary Cash Investments 46,410,601 13,492,445 136 4

(Total of Lines 1-4) 46,410,601 13,492,445 5

Page 105 FERC FORM NO. 60 (REVISED 12-07)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Name of Respondent Entergy Operations, Inc.

This Report is:

(1) X An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

/ /

Year of Report 2020 FOOTNOTE DATA FERC FORM NO. 60 (NEW 12-05)

Footnotes.1 Schedule Page: 105 Line No.: 4 Column: c The December 31, 2020 and 2019 balances represent investments in the Money Pool, an intra-system borrowing agreement. See Note 3 to the Financial Statements for more information.

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Schedule V - Accounts Receivable from Associate Companies Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

Account Number (a)

1. List the accounts receivable from each associate company.

2. If the service company has provided accommodation or convenience payments for associate companies, provide in a separate footnote a listing of total payments for each associate company.

Balance at Beginning of Year (c)

Balance at Close of Year (d)

Title of Account (b)

Accounts Receivable From Associate Companies 146 1

Associate Company:

2 3

5,959,825 4,614,973 Entergy Arkansas, LLC 4

4,666,602 5,435,678 System Energy Resources, Inc.

5 344 96,386 Entergy Nuclear Nebraska, LLC 6

60,715 1,661,594 Entergy Services, LLC 7

4,510 2

Reclass Company 8

8,728,081 6,520,180 Entergy Louisiana, LLC 9

262,033 89,238 Entergy Nuclear Operations, Inc.

10 13,947 Entergy Corporation 11 31 Entergy Nuclear Indian Point 3, LLC 12 5

Entergy Nuclear Power Marketing, LLC 13 208,854 42,272 Entergy Texas, Inc.

14 11,690,140 858,984 Money Pool (See Note 3) 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 31,595,087 19,319,307 Total 40 Page 106 FERC FORM NO. 60 (REVISED 12-07)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Schedule VI - Fuel Stock Expenses Undistributed Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

Account Number (a)

1. List the amount of labor in Column (c) and expenses in Column (d) incurred with respect to fuel stock expenses during the year and indicate amount attributable to each associate company.

2. In a separate footnote, describe in a narrative the fuel functions performed by the service company.

Labor (c)

Expenses (d)

Title of Account (b)

Total (e)

Fuel Stock Expenses Undistributed 152 1

Associate Company:

2 3

4 5

6 7

8 9

10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 Total 40 Page 107 FERC FORM NO. 60 (REVISED 12-07)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Schedule VII - Stores Expense Undistributed Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

Account Number (a)

1. List the amount of labor in Column (c) and expenses in Column (d) incurred with respect to stores expense during the year and indicate amount attributable to each associate company.

Labor (c)

Expenses (d)

Title of Account (b)

Total (e) 163 1

Stores Expense Undistributed 2

Associate Company:

3 4

5 6

7 8

9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 Total 40 Page 108 FERC FORM NO. 60 (REVISED 12-07)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Schedule VIII - Miscellaneous Current and Accrued Assets Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

Account Number (a)

1. Provide detail of items in this account. Items less than $50,000 may be grouped, showing the number of items in each group.

Balance at Beginning of Year (c)

Balance at Close of Year (d)

Title of Account (b)

Miscellaneous Current and Accrued Assets 174 1

Item List:

2 962,973 3

Unbilled external jobbing orders 4

5 6

7 8

9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 962,973 Total 40 Page 109 FERC FORM NO. 60 (REVISED 12-07)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Schedule IX - Miscellaneous Deferred Debits Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

Account Number (a)

1. Provide detail of items in this account. Items less than $50,000 may be grouped, showing the number of items in each group.

Balance at Beginning of Year (c)

Balance at Close of Year (d)

Title of Account (b)

Miscellaneous Deferred Debits 186 1

Items List:

2 4,509,313 5,609,686 Payroll Accrual 3

( 10) 460 Other (1 Item) 4 5

6 7

8 9

10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 4,509,303 5,610,146 Total 40 Page 110 FERC FORM NO. 60 (REVISED 12-07)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Title of Account (b)

Schedule X - Research, Development, or Demonstration Expenditures Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

Account Number (a)

1. Describe each material research, development, or demonstration project that incurred costs by the service corporation during the year. Items less than $50,000 may be grouped, showing the number of items in each group.

Amount (c)

Research, Development, or Demonstration Expenditures 188 1

Project List:

2 3

4 5

6 7

8 9

10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 Total 40 Page 111 FERC FORM NO. 60 (NEW 12-05)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Schedule XI - Proprietary Capital Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

Account Number (a)

1. For miscellaneous paid-in capital (Account 211) and appropriate retained earnings (Account 215), classify amounts in each account, with a brief explanation, disclosing the general nature of transactions which give rise to the reported amounts.

2. For the unappropriated retained earnings (Account 216), in a footnote, give particulars concerning net income or (loss) during the year, distinguishing between compensation for the use of capital owed or net loss remaining from servicing nonassociates per the General Instructions of the Uniform System of Accounts. For dividends paid during the year in cash or otherwise, provide rate percentages, amount of dividend, date declared and date paid.

Description (c)

Amount (d)

Title of Account (b) 1,000 Number of Shares Authorized Common Stock Issued 201 1

5.00 Par or Stated Value per Share 2

1,000 Outstanding Number of Shares 3

5,000 Close of Period Amount 4

Number of Shares Authorized Preferred Stock Issued 5

Par or Stated Value per Share 6

Outstanding Number of Shares 7

Close of Period Amount 8

995,000 Miscellaneous Paid-In Capital 211 9

Appropriated Retained Earnings 215 10 Accumulated Other Comprehensive Income 219 11 Balance at Beginning of Year Unnappropriated Retained Earnings 216 12 Net Income or (Loss) 13 Dividend Paid 14 Balance at Close of Year 15 Page 201 FERC FORM NO. 60 (REVISED 12-07)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Schedule XII - Long Term Debt Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

Account Number (a)

1. For the advances from associate companies (Account 223), describe in a footnote the advances on notes and advances on open accounts. Names of associate companies from which advances were received shall be shown under the class and series of obligation in Column (c).

2. For the deductions in Column (h), please give an explanation in a footnote.

3. For other long-term debt (Account 224), list the name of the creditor company or organization in Column (b).

Term of Obligation Class & Series of Obligation (c)

Balance at Beginning of Year (g)

Title of Account (b)

Date of Maturity (d)

Interest Rate (e)

Amount Authorized (f)

Additions Deductions (h)

Balance at Close of Year (i)

Advances from Associate Companies 223 1

Associate Company:

2 3

4 5

6 7

8 9

10 11 12 TOTAL 13 Other Long-Term Debt 224 14 List Creditor:

15 16 17 18 19 20 21 22 23 24 25 26 27 TOTAL 28 Page 202 FERC FORM NO. 60 (REVISED 12-07)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Schedule XIII - Current and Accrued Liabilities Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

Account Number (a)

1. Provide the balance of notes and accounts payable to each associate company (Accounts 233 and 234).

2. Give description and amount of miscellaneous current and accrued liabilities (Account 242). Items less than $50,000 may be grouped, showing the number of items in each group.

Balance at Beginning of Year (c)

Title of Account (b)

Balance at Close of Year (d)

Notes Payable to Associates Companies 233 1

2 3

4 5

6 7

8 9

10 11 12 13 14 15 16 17 18 19 20 21 22 23 9,831,041 6,853,321 Accounts Payable to Associate Companies 234 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 303,080 375,966 Miscellaneous Current and Accrued Liabilities 242 41 42 43 44 45 46 47 48 49 10,134,121 7,229,287 (Total) 50 Page 203 FERC FORM NO. 60 (REVISED 12-07)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Name of Respondent Entergy Operations, Inc.

This Report is:

(1) X An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

/ /

Year of Report 2020 FOOTNOTE DATA FERC FORM NO. 60 (NEW 12-05)

Footnotes.1 Schedule Page: 203 Line No.: 24 Column: c Balance at Beginning of Year Balance at Close of Year Entergy Arkansas, LLC

$1,445,920

$2,086,054 Entergy Texas, Inc.

1,552 566 Entergy Louisiana, LLC 1,940,145 3,359,379 Entergy Mississippi, LLC 2,431 1,497 Entergy New Orleans, LLC 1,048 301 System Energy Resources 945,328 1,340,723 Entergy Corporation 2,378,549 2,902,554 Entergy Power Ops U.S., Inc.

Entergy Nuclear Operations 26,769 126,200 Entergy Nuclear Indian Point 2 2

Entergy Nuclear Palisades, LLC 13 Entergy Services, LLC 111,564 13,767 Total Account 234

$6,853,321

$9,831,041 Schedule Page: 203 Line No.: 41 Column: c Balance at Beginning of Year Balance at Close of Year Current portion OPEB

$164,000 $110,000 Non-qualified pension 206,848 174,322 Administer real estate 3,803 16,553 Refueling outage Dry Cask Storage Costs 1,315 2,205 Other

$375,966 $303,080 Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Name of Respondent Entergy Operations, Inc.

This Report is:

(1) X An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

/ /

Year of Report 2020 Schedule XIV-Notes to Financial Statements FERC FORM 60 (NEW 12-05) 204.1

1. Use the space below for important notes regarding the financial statements or any account thereof.

2. Furnish particulars as to any significant contingent assets or liabilities existing at the end of the year.

3. Furnish particulars as to any significant increase in services rendered or expenses incurred during the year.

4. Furnish particulars as to any amounts recorded in Account 434, Extraordinary Income, or Account 435, Extraordinary Deductions.

5. Notes relating to financial statements shown elsewhere in this report may be indicated here by reference.

6. Describe the annual statement supplied to each associate service company in support of the amount of interest on borrowed capital and compensation for use of capital billed during the calendar year. State the basis for billing of interest to each associate company. If a ratio, describe in detail how ratio is computed. If more than one ratio explain the calculation. Report the amount of interest borrowed and/or compensation for use of capital billed to each associate company.

NOTE 1.

SUMMARY

OF SIGNIFICANT ACCOUNTING POLICIES Organization Entergy Operations, Inc. (Entergy Operations) is a nuclear management service company wholly owned by Entergy Corporation. Entergy Operations has been authorized to act as an agent in the operations, but not ownership, of Arkansas Nuclear One Steam Electric Generating Station Units 1 and 2 (ANO), River Bend Steam Electric Generating Station (River Bend), Waterford Steam Electric Generating Station Unit No. 3 (Waterford 3), and Grand Gulf Steam Electric Generating Station Unit 1 (Grand Gulf 1), subject to oversight by Entergy Arkansas, LLC, Entergy Louisiana, LLC, and System Energy Resources, Inc. (collectively, the Companies), respectively. The Companies and the Grand Gulf 1 co-owner retain their ownership interests, associated capacity, and energy entitlements and pay directly or reimburse Entergy Operations for the costs associated with the operation and maintenance of these units. Entergy Corporation entered into separate guarantee agreements with the Companies whereby Entergy Corporation guaranteed the financial ability of Entergy Operations to meet its various financial obligations to the Companies under the operating agreements, as long as the Companies continue to meet their payment obligations to Entergy Operations under the applicable operating agreements.

System of Accounts Entergy Operations maintains its accounting records using a system of accounts which is in accordance with the system prescribed by the Federal Energy Regulatory Commission. Certain reclassifications, which have no effect on net income or shareholders equity, may be made to previously reported amounts to conform to current account classifications.

Use of Estimates in the Preparation of Financial Statements The preparation of Entergy Operations' financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as well as the reported amounts of revenues and expenses. Adjustments to the reported amounts of assets and liabilities may be necessary in the future to the extent that future estimates or actual results are different from the estimates used.

Depreciation and Amortization Depreciation is computed on a straight-line basis at rates based on the estimated service lives of the various classes of property, which range from 5 to 31-1/2 years.

Income Taxes Accounting standards require that deferred income taxes be recorded for all temporary differences between the financial statement basis and tax basis of assets, liabilities, and loss carryforwards. Temporary differences are recorded based on enacted tax laws at tax rates that are expected to be in effect when the temporary differences reverse.

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Name of Respondent Entergy Operations, Inc.

This Report is:

(1) X An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

/ /

Year of Report 2020 Schedule XIV-Notes to Financial Statements FERC FORM 60 (NEW 12-05) 204.2 Entergy Operations joins its parent and most of the other Entergy Corporation subsidiaries in filing a consolidated federal income tax return. Income taxes (or benefits) are allocated to Entergy Operations in proportion to its contribution to consolidated taxable income.

Cash and Cash Equivalents Entergy Operations considers all unrestricted highly liquid debt instruments with an original maturity at acquisition of three months or less to be cash equivalents. Investments with original maturities of more than three months are classified as other temporary investments on the balance sheet.

Fair Value Disclosure Entergy Operations considers the carrying amounts of financial instruments classified as current assets and liabilities to be a reasonable estimate of their fair value because of the short maturity of these instruments.

NOTE 2.

INCOME TAXES Deferred income tax assets (liabilities) are comprised of the following at December 31, 2020 and 2019:

2020 2019 Deferred Tax Assets:

Combined Unitary Taxes

($1,210)

($1,172)

Compensation 10,629,681 8,379,844 Contributions 388,897 299,549 Net Operating Loss 1,459,208 988 Pension and benefits (OPEB) reserves 8,969,702 10,683,648 Pension (net funding)

(3,118,566)

(3,117,290)

Other 834,900 835,760 Total

$19,162,612

$17,081,327 Deferred Tax Liabilities:

Pension and benefits (OPEB) reserves

($8,053,699)

($8,053,291)

Plant-related basis differences (683,763)

(703,604)

Other (14,668)

(235,583)

Total

($8,752,130)

($8,992,478)

Net Deferred Tax Assets

$10,410,482

$8,088,849 Entergy Operations effective income tax rate was 100% in 2020 and 2019 compared to the current federal statutory income tax rate of 21%. The primary reason for the difference between the effective and statutory income tax rates is that Entergy Operations collects revenue adequate to fund its income tax expense. The income tax expense for 2020 and 2019 resulted primarily from non-deductible permanent items and state income taxes. The provision for intercompany expense (benefit) in lieu of federal income taxes for the years ended December 31, 2020 and 2019 consisted of the following:

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Name of Respondent Entergy Operations, Inc.

This Report is:

(1) X An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

/ /

Year of Report 2020 Schedule XIV-Notes to Financial Statements FERC FORM 60 (NEW 12-05) 204.3 2020 2019 Current:

Federal

$1,132,198

$2,534,766 State 316,697 796,349 Current Total

$1,448,895

$3,331,115 Deferred:

Federal

($1,768,796)

($2,437,326)

State (552,839)

(834,015)

Deferred Total

($2,321,635)

($3,271,341)

Total Income Tax Expense

($872,740)

$59,774 NOTE 3.

LINES OF CREDIT AND RELATED SHORT-TERM BORROWINGS Entergy Operations participates with certain other Entergy Corporation subsidiaries in the System Money Pool (Money Pool), an intra-system borrowing arrangement designed to reduce the companies dependence on external short-term borrowings. Entergy Operations did not borrow from the Money Pool during 2020.

NOTE 4.

OPERATING LEASES Entergy implemented ASU 2016-02, Leases (Topic 842), effective January 1, 2019. The ASUs core principle is that a lessee should recognize the assets and liabilities that arise from leases. The ASU considers that all leases create an asset and a liability, and accordingly requires recording the assets and liabilities related to all leases with a term greater than 12 months. Concurrent with the implementation of ASU 2016-02, Entergy implemented ASU 2018-01, Leases (Topic 842): Land Easement Practical Expedient for Transition to Topic 842, which provided Entergy the option to elect not to evaluate existing land easements that are not currently accounted for as leases under the previous lease standard, and ASU 2018-11, Leases (Topic 842): Targeted Improvements, which intended to simplify the transition requirement giving Entergy the option to apply the transition provisions of the new standard at the date of adoption instead of at the earliest comparative period. In implementing these ASUs, Entergy elected the options provided in both ASU 2018-01 and ASU 2018-11. This accounting was applied to all lease agreements using the modified retrospective method, which required an adjustment to retained earnings for the cumulative effect of adopting the standard as of the effective date, and when implemented with ASU 2018-11, allowed Entergy to recognize the leased assets and liabilities on its balance sheet beginning on January 1, 2019 without restating prior periods. In adopting the standard in January 2019, Entergy Operations recognized right-of-use assets and corresponding lease liabilities totaling approximately $1.9 million.

Implementation of the standards had no material effect on consolidated net income; therefore, no adjustment to retained earnings was recorded. The adoption of the standards had no effect on cash flows.

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Name of Respondent Entergy Operations, Inc.

This Report is:

(1) X An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

/ /

Year of Report 2020 Schedule XIV-Notes to Financial Statements FERC FORM 60 (NEW 12-05) 204.4 Entergy Operations incurred the following total lease costs for the year ended December 31, 2020:

(In Thousands)

Operating lease cost

$2,591 Finance lease cost:

Amortization of right-of-use assets

$1,652 Interest on lease liabilities

$939 Included within Property, Plant, and Equipment on Entergy Operations consolidated balance sheet at December 31, 2030 are the following amounts:

(In Thousands)

Operating leases

$12,510 Finance leases

$339 The following lease-related liabilities are recorded within the respective Other lines on Entergy Operations consolidated balance sheet as of December 31, 2020:

(In Thousands)

Current liabilities:

Operating leases

$2,142 Finance leases

$84 Non-current liabilities:

Operating leases

$10,369 Finance leases

$254 The following information contains the weighted average remaining lease term in years and the weighted average discount rate for the operating and finance leases of Entergy Operations at December 31, 2020:

Weighted average remaining lease terms:

Operating leases 5.51 Finance leases 5.39 Weighted average discount rate:

Operating leases 4.07%

Finance leases 3.25%

At December 31, 2020, Entergy Operations had noncancelable operating leases with minimum lease payments as follows (in thousands):

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Name of Respondent Entergy Operations, Inc.

This Report is:

(1) X An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

/ /

Year of Report 2020 Schedule XIV-Notes to Financial Statements FERC FORM 60 (NEW 12-05) 204.5 2021

$302 2022 263 2023 161 2024 155 2025 147 Years thereafter 80

$1,108 At December 31, 2020, Entergy Operations had noncancelable financing leases with minimum lease payments as follows (in thousands):

2021

$93 2022 68 2023 64 2024 56 2025 39 Years thereafter 47

$367 NOTE 5.

EMPLOYEE BENEFITS Stock-based Compensation Entergy Operations participates in an Equity Ownership Plan, which grants stock options, restricted stock, performance units, and restricted stock units to certain key employees. Effective May 3, 2019, Entergys shareholders approved the 2019 Omnibus Incentive Plan (2019 Plan). The maximum number of common shares that can be issued from the 2019 Plan for stock-based awards is 7,300,000 all of which are available for incentive stock option grants. The 2019 Plan applies to awards granted on or after May 3, 2019 and awards expire ten years from the date of grant.

As of December 31, 2020, there were 6,108,451 authorized shares remaining for stock-based awards. The costs of the stock options, restricted stock and performance units are charged to income over three years. The costs of the unrestricted stock unit awards are charged to income over the restricted period, which varies from grant to grant. Entergy Operations costs for these awards including capitalized amounts were approximately $3.7 million for 2020 and approximately $3.9 million for 2019.

Defined Contribution Plans Employees of Entergy Operations are also eligible to participate in the Savings Plans of Entergy Corporation and Subsidiaries (Savings Plans). The Savings Plans are defined contribution plans covering eligible employees of Entergy and its subsidiaries. The employing Entergy subsidiary makes matching contributions to the Savings Plans for all non-bargaining and certain bargaining employees as defined in the Plan Documents. Entergy Operations' contributions to the Savings Plans were $16.2 million in 2020 and $14.9 million in 2019.

Qualified Pension Plan and Other Postretirement Benefit Plans Entergy Operations provides pension and retiree medical, dental, vision, and life insurance benefits (other Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Name of Respondent Entergy Operations, Inc.

This Report is:

(1) X An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

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Year of Report 2020 Schedule XIV-Notes to Financial Statements FERC FORM 60 (NEW 12-05) 204.6 postretirement benefits) for eligible retired employees. Substantially all employees may become eligible for these benefits if they reach retirement age while working for Entergy Operations.

Eligible employees of Entergy Operations can participate in five defined benefit qualified pension plans. The Entergy Corporation Retirement Plan for Non-Bargaining Employees, the Entergy Corporation Retirement Plan for Bargaining Employees, and the Entergy Corporation Retirement Plan III are non-contributory final average pay plans and provide pension benefits that are based on employees credited service and compensation during employment.

Non-bargaining employees whose most recent date of hire is after June 30, 2014 but before January 1, 2021 participate in the Entergy Corporation Cash Balance Plan for Non-Bargaining Employees. Certain bargaining employees hired or rehired after June 30, 2014, or such later date provided for in their applicable collective bargaining agreements, participate in the Entergy Corporation Cash Balance Plan for Bargaining Employees.

The assets of the final average pay defined benefit qualified pension plans are held in a master trust established by Entergy Corporation, and the assets of the cash balance pension plans are held in a second master trust established by Entergy Corporation. Each pension plan has an undivided beneficial interest in each of the investment accounts in its respective master trust that is maintained by a trustee. Use of the master trusts permits the commingling of the trust assets of the pension plans for investment and administrative purposes. Although assets in the master trusts are commingled, the trustee maintains supporting records for the purpose of allocating the trust level equity in net earnings (loss) and the administrative expenses of the investment accounts in each trust to the various participating pension plans in that particular trust. The fair value of the trusts assets is determined by the trustee and certain investment managers.

For each trust, the trustee calculates a daily earnings factor, including realized and unrealized gains or losses, collected and accrued income, and administrative expenses, and allocates earnings to each plan in the master trusts on a pro rata basis.

Within each pension plan, Entergy Operations beneficial interest in the plan assets is maintained by the plan's actuary and is updated quarterly. Assets are increased for investment net income and contributions, and are decreased for benefit payments. A plans investment net income/loss (i.e. interest and dividends, realized and unrealized gains and losses and expenses) is allocated to Entergy Operations based on the value of assets at the beginning of the quarter adjusted for contributions and benefit payments made during the quarter.

Entergy Operations funds pension plans in an amount not less than the minimum required contribution under the Employee Retirement Income Security Act of 1974, as amended, and the Internal Revenue Code of 1986, as amended.

The assets of the plans include common and preferred stocks, fixed-income securities, interest in a money market fund, and insurance contracts.

In March 2020, Entergy announced changes to its other postretirement benefits. Effective January 1, 2021, certain retired, former non-bargaining employees age 65 and older who are eligible for Entergy-sponsored retiree welfare benefits, and their eligible spouses who are age 65 and older (collectively, Medicare-eligible participants), will be eligible to participate in a new Entergy-sponsored retiree health plan, and will no longer be eligible for retiree coverage under the Entergy Corporation Companies Benefits Plus Medical, Dental and Vision Plans. Under the new Entergy retiree health plan, Medicare-eligible participants will be eligible to participate in a health reimbursement arrangement which they may use towards the purchase of various types of qualified insurance offered through a Medicare exchange provider and for other qualified medical expenses. In accordance with accounting standards, the effects of this change were reflected in the March 31, 2020 other postretirement obligation. The changes affecting active bargaining unit employees will be negotiated with the unions prior to implementation, where necessary, and to the extent required by law.

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Name of Respondent Entergy Operations, Inc.

This Report is:

(1) X An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

/ /

Year of Report 2020 Schedule XIV-Notes to Financial Statements FERC FORM 60 (NEW 12-05) 204.7 Components of Qualified Net Pension Cost and Other Postretirement Cost and Other Amounts Recognized as a Regulatory Asset Entergy Operations qualified pension and other postretirement costs, including capitalized amounts, included the following components:

Qualified Pension Other Postretirement Benefits 2020 2019 2020 2019 (In Thousands)

Net periodic pension and other postretirement costs Service cost

$47

$6 Interest cost 1,245 1,635 34 75 Expected return on assets (2,148)

(2,238)

Amortization of prior service credit (87)

(10)

Recognized net loss 2,722 2,186 57 77 Net periodic pension and other postretirement costs

$1,819

$1,630

$4

$148 Other changes in plan assets and benefit obligations recognized as a regulatory asset Arising this period:

Prior service credit

($618)

Net (gain)/loss 2,347 2,897 (146)

($241)

Amounts reclassified from regulatory asset to net periodic benefit cost in the current year:

Amortization of prior service credit 87 10 Amortization of net loss (2,762)

(2,186)

(57)

(77)

Total

($415)

$711

($734)

($308)

Total recognized as net periodic benefit cost, and/or regulatory asset

$1,404

$2,341

($730)

($160)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Name of Respondent Entergy Operations, Inc.

This Report is:

(1) X An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

/ /

Year of Report 2020 Schedule XIV-Notes to Financial Statements FERC FORM 60 (NEW 12-05) 204.8 Qualified Pension and Other Postretirement Obligations, Plan Assets, Funded Status, Amounts Recognized in the Balance Sheet The qualified pension and other postretirement benefit obligations, plan assets, funded status and amounts recognized in the balance sheet for Entergy Operations as of December 31, 2020 and 2019 were as follows:

Qualified Pension Other Postretirement Benefits 2020 2019 2020 2019 (In Thousands)

Change in Projected Benefit Obligation (PBO)/Accumulated Postretirement Obligation (APBO)

Balance at beginning of year

$47,125

$43,091

$2,006

$1,985 Service cost 47 6

Interest cost 1,245 1,635 34 75 Plan amendments (618)

Plan participant contributions 252 272 Actuarial (gain)/loss 4,939 6,430 (146)

(241)

Benefits paid (3,039)

(4,078)

(180)

(91)

Balance at end of year

$50,270

$47,125

$1,348

$2,006 Change in Plan Assets Fair value of assets at beginning of year

$32,810

$29,806 Actual return on plan assets 4,740 5,771 Employer contributions 1,676 1,310 (72)

(181)

Plan participant contributions 252 272 Benefits paid (3,039)

(4,077)

(180)

(91)

Fair value of assets at end of year

$36,187

$32,810 Funded status

($14,083)

($14,315)

($1,348)

($2,006)

Amounts recognized in the balance sheet Current liabilities

($110)

($164)

Non-current liabilities (14,083)

(14,315)

(1,238)

(1,842)

Funded status

($14,083)

($14,315)

($1,348)

($2,006)

Amounts recognized in regulatory asset Prior service credit

($531)

($1)

Net loss 28,854 29,230 534 737

$28,854

$29,230

$3

$736 Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Name of Respondent Entergy Operations, Inc.

This Report is:

(1) X An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

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Year of Report 2020 Schedule XIV-Notes to Financial Statements FERC FORM 60 (NEW 12-05) 204.9 Accumulated Qualified Pension Benefit Obligation The accumulated qualified pension benefit obligation for Entergy Operations as of December 31, 2020 and 2019 were $50.3 million and $47.1 million, respectively.

Non-Qualified Pension Plans Entergy Operations also sponsors non-qualified, non-contributory defined benefit pension plans that provide benefits to certain executives. Entergy Operations recognized net periodic pension cost of $442 thousand in 2020 and

$537 thousand in 2019. Included in the 2019 net periodic pension cost are settlement charges of $100 thousand. The projected benefit obligation was $5.2 million and $4 million as of December 31, 2020 and 2019, respectively. The accumulated benefit obligation was $4 million and $3.1 million as of December 31, 2020 and 2019, respectively.

Entergy Operations non-qualified, non-current liability at December 31, 2020 and 2019 was $5 million and $3.8 million, respectively; and its current liability was $174 thousand and $207 thousand, respectively. The sum of the prior service cost and net loss recognized in regulatory asset was $2.1 million at December 31, 2020 and $1.2 million at December 31, 2019.

Accounting for Pension and Other Postretirement Benefits Accounting standards require an employer to recognize in its balance sheet the funded status of its benefit plans.

This is measured as the difference between plan assets at fair value and the benefit obligation. Entergy Operations uses a December 31 measurement date for its pension and other postretirement plans. Employers are to record previously unrecognized gains and losses, prior service costs, and any remaining transition asset or obligation (that resulted from adopting prior pension and other postretirement benefits accounting standards) as comprehensive income and/or as a regulatory asset reflective of the recovery mechanism for pension and other postretirement benefit costs. Accounting standards also require that changes in the funded status be recorded as other comprehensive income and/or a regulatory asset in the period in which the changes occur.

With regard to pension costs, Entergy Operations calculates the expected return on pension plan assets by multiplying the long term expected rate of return on assets by the market-related value (MRV) of plan assets. In general, Entergy Operations determines the MRV of pension assets is determined by calculating a value that uses a 20-quarter phase-in of the difference between actual and expected returns.

Qualified Pension Plans' Assets The Plan Administrators trust asset investment strategy is to invest the assets in a manner whereby long-term earnings on the assets (plus cash contributions) provide adequate funding for retiree benefit payments. The mix of assets is based on an optimization study that identifies asset allocation targets in order to achieve the maximum return for an acceptable level of risk, while minimizing the expected contributions and pension and postretirement expense.

In the optimization studies, the Plan Administrator formulates assumptions about characteristics, such as expected asset class investment returns, volatility (risk), and correlation coefficients among the various asset classes. The future market assumptions used in the optimization study are determined by examining historical market characteristics of the various asset classes and making adjustments to reflect future conditions expected to prevail over the study period.

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Name of Respondent Entergy Operations, Inc.

This Report is:

(1) X An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

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Year of Report 2020 Schedule XIV-Notes to Financial Statements FERC FORM 60 (NEW 12-05) 204.10 The target asset allocation for pension adjusts dynamically based on the pension plans funded status. The current targets are shown below. The expectation is that the allocation to fixed income securities will increase as the pension plans funded status increases. The following ranges were established to produce an acceptable, economically efficient plan to manage around the targets.

Entergy Operations qualified pension weighted-average asset allocation by asset category at December 31, 2020 and 2019 and the target asset allocation and ranges are as follows:

Pension Asset Allocation Target Range Actual 2020 Actual 2019 Domestic Equity Securities 39%

32%

to 46%

38%

39%

International Equity Securities 19%

15%

to 23%

19%

Fixed Income Securities 42%

39%

to 45%

42%

41%

Other 0%

0%

to 10%

1%

In determining its expected long-term rate of return on plan assets used in the calculation of benefit plan costs, Entergy reviews past performance, current and expected future asset allocations, and capital market assumptions of its investment consultant and some investment managers.

The expected long-term rate of return for the qualified pension plans assets is based primarily on the geometric average of the historical annual performance of a representative portfolio weighted by the target asset allocation defined in the table above, along with other indications of expected return on assets. The time period reflected is a long dated period spanning several decades.

Concentrations of Credit Risk Entergy Operations investment guidelines mandate the avoidance of risk concentrations. Types of concentrations specified to be avoided include, but are not limited to, investment concentrations in a single entity, type of industry, foreign country, geographic area and individual security issuance. As of December 31, 2020 all investment managers and assets were materially in compliance with the approved investment guidelines, therefore there were no significant concentrations (defined as greater than 10 percent of plan assets) of risk in Entergy Operations pension and other postretirement benefit plan assets.

Fair Value Measurements Accounting standards provide the framework for measuring fair value. That framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements).

The three levels of the fair value hierarchy are described below:

Level 1 - Level 1 inputs are unadjusted quoted prices for identical assets or liabilities in active markets that the Plan has the ability to access at the measurement date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis.

Level 2 - Level 2 inputs are inputs other than quoted prices included in Level 1 that are, either directly or Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Name of Respondent Entergy Operations, Inc.

This Report is:

(1) X An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

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Year of Report 2020 Schedule XIV-Notes to Financial Statements FERC FORM 60 (NEW 12-05) 204.11 indirectly, observable for the asset or liability at the measurement date. Assets are valued based on prices derived by an independent party that uses inputs such as benchmark yields, reported trades, broker/dealer quotes, and issuer spreads. Prices are reviewed and can be challenged with the independent parties and/or overridden if it is believed such would be more reflective of fair value. Level 2 inputs include the following:

- quoted prices for similar assets or liabilities in active markets;

- quoted prices for identical assets or liabilities in inactive markets;

- inputs other than quoted prices that are observable for the asset or liability; or

- inputs that are derived principally from or corroborated by observable market data by correlation or other means.

If an asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability.

Level 3 - Level 3 refers to securities valued based on significant unobservable inputs.

Assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The following tables set forth by level within the fair value hierarchy, measured at fair value on a recurring basis at December 31, 2020, and December 31, 2019, a summary of the investments held in the master trusts for Entergys qualified pension plans in which the Registrant Subsidiaries participate.

Qualified Defined Benefit Pension Plan Trusts 2020 Level 1 Level 2 Level 3 Total (In Thousands)

Equity securities:

Corporate stocks:

Preferred

$15,756 (b)

$15,756 Common 1,031,213 (b)

(b) 1,031,213 Common collective trusts (c) 2,958,767 Registered investment companies (d)

Fixed income securities:

U.S. Government securities 731,319 (a) 731,319 Corporate debt instruments 1,029,370 (a) 1,029,370 Registered investment companies (e) 81,800 (d) 3,076 (d) 1,128,107 Other 156 (f) 56,323 (f) 56,479 Other:

Insurance company general account (unallocated contracts) 6,253 (g) 6,253 Total investments

$1,128,925

$1,826,341

$6,957,264 Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Name of Respondent Entergy Operations, Inc.

This Report is:

(1) X An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

/ /

Year of Report 2020 Schedule XIV-Notes to Financial Statements FERC FORM 60 (NEW 12-05) 204.12 Cash 2,316 Other pending transactions (29,121)

Less: Other postretirement assets included in total investments (76,033)

Total fair value of qualified pension assets

$6,854,426 2019 Level 1 Level 2 Level 3 Total (In Thousands)

Equity securities:

Corporate stocks:

Preferred

$10,379 (b)

$10,379 Common 857,159 (b)

(b) 857,159 Common collective trusts (c) 2,698,697 Registered investment companies 132,389 (d) 132,389 Fixed income securities:

U.S. Government securities (b) 805,671 (a) 805,671 Corporate debt instruments 762,577 (a) 762,577 Registered investment companies (e) 53,842 (d) 2,903 (d) 1,008,371 Other 73 (f) 43,106 (f) 43,179 Other:

Insurance company general account (unallocated contracts) 40,452 (g) 40,452 Total investments

$1,053,842

$1,654,709

$6,358,874 Cash 1,407 Other pending transactions (22,549)

Less: Other postretirement assets included in total investments (66,572)

Total fair value of qualified pension assets

$6,271,160 (a)

Certain preferred stocks and certain fixed income debt securities (corporate, government, and securitized) are stated at fair value as determined by broker quotes.

(b)

Common stocks, certain preferred stocks, and certain fixed income debt securities (government) are stated at fair value determined by quoted market prices.

(c)

The common collective trusts hold investments in accordance with stated objectives. The investment strategy of the trusts is to capture the growth potential of equity markets by replicating the performance of a specified Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Name of Respondent Entergy Operations, Inc.

This Report is:

(1) X An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

/ /

Year of Report 2020 Schedule XIV-Notes to Financial Statements FERC FORM 60 (NEW 12-05) 204.13 index. Net asset value per share of common collective trusts estimate fair value. Certain of these common collective trusts are not publicly quoted, and are valued by the fund administrators using net asset value as a practical expedient. Accordingly, these funds are not assigned a level in the fair value table, but are included in the total.

(d)

Registered investment companies are money market mutual funds with a stable net asset value of one dollar per share. Registered investment companies may hold investments in domestic and international bond markets or domestic equities and estimate fair value using net asset value per share.

(e)

Certain of these registered investment companies are not publicly quoted, and are valued by the fund administrators using net asset value as a practical expedient. Accordingly, these funds are not assigned a level in the fair value table, but are included in the total.

(f)

The other remaining assets are U.S. municipal and foreign government bonds stated at fair value as determined by broker quotes.

(g)

The unallocated insurance contract investments are recorded at contract value, which approximates fair value. The contract value represents contributions made under the contract, plus interest, less funds used to pay benefits and contract expenses, and less distributions to the master trust.

Estimated Future Benefit Payments Based upon the assumptions used to measure the Entergy Operations' pension and postretirement benefit obligation at December 31, 2020, and including pension and postretirement benefits attributable to estimated future employee service, Entergy Operations expects that pension and other postretirement benefits to be paid over the next ten years are as follows (in thousands):

Estimated Future Benefit Payments Year(s)

Qualified Pension Non-Qualified Pension Other Postretirement (before Medicare Subsidy)

Estimated Future Medicare Subsidy Receipts 2021

$4,108

$174

$110

$0 2022

$4,119

$279

$105

$0 2023

$3,893

$268

$104

$0 2024

$3,831

$725

$97

$0 2025

$3,444

$493

$95

$0 2026 - 2030

$14,703

$2,438

$434

$2 Contributions In 2021, Entergy Operations expects to contribute approximately $2.1 million to the qualified pension plans and

$110 thousand to its other postretirement plans.

Actuarial Assumptions The significant actuarial assumptions used in determining the pension PBO and the other postretirement benefit APBO as of December 31, 2020 and 2019 were as follows:

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Name of Respondent Entergy Operations, Inc.

This Report is:

(1) X An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

/ /

Year of Report 2020 Schedule XIV-Notes to Financial Statements FERC FORM 60 (NEW 12-05) 204.14 2020 2019 Weighted-average discount rate:

Qualified pension 2.60% - 2.81%

3.26% - 3.41%

Other postretirement:

Service cost 3.27%

4.62%

Interest cost 2.41%

4.01%

Non-qualified pension:

Service cost 2.71%

3.94%

Interest cost 2.25%

3.46%

Weighted-average rate of increase in future compensation levels 3.98% - 4.40%

3.98%

Expected long-term rate of return on plan assets:

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Name of Respondent Entergy Operations, Inc.

This Report is:

(1) X An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

/ /

Year of Report 2020 Schedule XIV-Notes to Financial Statements FERC FORM 60 (NEW 12-05) 204.15 Pension assets 7.00%

7.25%

Other postretirement non-taxable assets 6.25% - 7.00%

6.50% - 7.25%

Other postretirement taxable assets 5.25%

5.50%

Assumed health care trend rate:

Pre-65 6.13%

6.59%

Post-65 6.25%

7.15%

Ultimate rate 4.75%

4.75%

Year ultimate rate is reached and beyond:

Pre-65 2027 2027 Post-65 2027 2026 With respect to the mortality assumptions, Entergy used the Pri-2012 Employee and Healthy Annuitant Tables with a fully generational MP-2020 projection scale, in determining its December 31, 2020 pension plans PBOs and the Pri.H 2012 (headcount weighted) Employee and Healthy Annuitant Tables with a fully generational MP-2020 projection scale, in determining its December 31, 2020 other postretirement benefit APBO. Entergy used the Pri-2012 Employee and Healthy Annuitant Tables with a fully generational MP-2019 projection scale, in determining its December 31, 2019 pension plans PBOs and the Pri.H 2012 (headcount weighted) Employee and Healthy Annuitant Tables with a fully generational MP-2019 projection scale, in determining its December 31, 2019 other postretirement benefit APBO.

NOTE 6.

TRANSACTIONS WITH AFFILIATES Entergy Operations has been authorized, pursuant to certain operating agreements, to act as an agent for the Companies in the operation, but not ownership, of ANO, River Bend, Waterford 3, and Grand Gulf 1. In return, the Companies pay directly or reimburse Entergy Operations for the costs associated with operating those units. Entergy Operations also provides similar services for other Entergy companies. In 2020 and 2019, Entergy Operations was paid or reimbursed a total of $671 million and $627 million, respectively, from ANO, River Bend, Waterford 3, and Grand Gulf 1 for the costs associated with operating those units and also for providing similar services to other Entergy companies.

NOTE 7.

OTHER DEFERRED CREDITS Other deferred credits (Account 253) consist principally of pension and postretirement benefit liabilities, long-term incentive compensation liabilities, and employee litigation reserve in both 2020 and 2019.

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Schedule XV-Comparative Income Statement Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

Account Number (a)

Current Year (c)

Title of Account (b)

Prior Year (d)

SERVICE COMPANY OPERATING REVENUES 1

606,983,507 656,563,700 Service Company Operating Revenues 400 2

SERVICE COMPANY OPERATING EXPENSES 3

308,399,623 328,999,974 Operation Expenses 401 4

161,821,669 166,816,930 Maintenance Expenses 402 5

615,456 670,497 Depreciation Expenses 403 6

Depreciation Expense for Asset Retirement Costs 403.1 7

4,039 4,452 Amortization of Limited-Term Property 404 8

Amortization of Other Property 405 9

Regulatory Debits 407.3 10 Regulatory Credits 407.4 11 27,379,516 29,160,332 Taxes Other Than Income Taxes, Operating Income 408.1 12 3,331,115 1,448,895 Income Taxes, Operating Income 409.1 13 21,374,566 23,428,864 Provision for Deferred Income Taxes, Operating Income 410.1 14

( 24,645,907)

( 25,750,499)

Provision for Deferred Income Taxes - Credit, Operating Income 411.1 15 Investment Tax Credit, Service Company Property 411.4 16 Gains from Disposition of Service Company Plant 411.6 17 Losses from Disposition of Service Company Plant 411.7 18 Accretion Expense 411.10 19 108,428,723 130,663,588 Costs and Expenses of Construction or Other Services 412 20 Costs and Expenses of Merchandising, Jobbing, and Contract Work 416 21 606,708,800 655,443,033 TOTAL SERVICE COMPANY OPERATING EXPENSES (Total of Lines 4-21) 22 274,707 1,120,667 NET SERVICE COMPANY OPERATING INCOME (Total of Lines 2 less 22) 23 OTHER INCOME 24 Equity in Earnings of Subsidiary Companies 418.1 25 313,738 99,470 Interest and Dividend Income 419 26 Allowance for Other Funds Used During Construction 419.1 27 Miscellaneous Income or Loss 421 28 Gain on Disposition of Property 421.1 29 313,738 99,470 TOTAL OTHER INCOME (Total of Lines 25-29) 30 OTHER INCOME DEDUCTIONS 31 Loss on Disposition of Property 421.2 32 Miscellaneous Amortization 425 33 567,305 463,806 Donations 426.1 34 Life Insurance 426.2 35 Penalties 426.3 36 Expenditures for Certain Civic, Political and Related Activities 426.4 37 2,311 755,488 Other Deductions 426.5 38 569,616 1,219,294 TOTAL OTHER INCOME DEDUCTIONS (Total of Lines 32-38) 39 TAXES APPLICABLE TO OTHER INCOME AND DEDUCTIONS 40 Page 301 FERC FORM NO. 60 (REVISED 12-07)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Schedule XV-Comparative Income Statement (continued)

Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

Account Number (a)

Current Year (c)

Title of Account (b)

Prior Year (d)

Taxes Other Than Income Taxes, Other Income and Deductions 408.2 41 Income Taxes, Other Income and Deductions 409.2 42 Provision for Deferred Income Taxes, Other Income and Deductions 410.2 43 Provision for Deferred Income Taxes - Credit, Other Income and Deductions 411.2 44 Investment Tax Credit, Other Income Deductions 411.5 45 TOTAL TAXES APPLICABLE TO OTHER INCOME AND DEDUCTIONS (Total of Lines 41-45) 46 INTEREST CHARGES 47 Interest on Long-Term Debt 427 48 Amortization of Debt Discount and Expense 428 49 (less) Amortization of Premium on Debt-Credit 429 50 8,681 843 Interest on Debt to Associate Companies 430 51 10,148 Other Interest Expense 431 52 (less) Allowance for Borrowed Funds Used During Construction-Credit 432 53 18,829 843 TOTAL INTEREST CHARGES (Total of Lines 48-53) 54 NET INCOME BEFORE EXTRAORDINARY ITEMS (Total of Lines 23, 30, minus 39, 46, and 54) 55 EXTRAORDINARY ITEMS 56 Extraordinary Income 434 57 (less) Extraordinary Deductions 435 58 Net Extraordinary Items (Line 57 less Line 58) 59 (less) Income Taxes, Extraordinary 409.4 60 Extraordinary Items After Taxes (Line 59 less Line 60) 61 NET INCOME OR LOSS/COST OF SERVICE (Total of Lines 55-61) 62 Page 302 FERC FORM NO. 60 (REVISED 12-07)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Name of Respondent Entergy Operations, Inc.

This Report is:

(1) X An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

/ /

Year of Report 2020 FOOTNOTE DATA FERC FORM NO. 60 (NEW 12-05)

Footnotes.1 Schedule Page: 301 Line No.: 20 Column: c Account 412 includes the costs incurred by the service company that are billed to affiliates as capital project costs or to other balance sheet accounts. 2020 and 2019 costs include the following:

2020 2019 Capital Costs

$84,916,511

$73,946,245 Other Balance Sheet Accounts 45,747,077 34,482,478

$130,663,588

$108,428,723 Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Schedule XVI-Analysis of Charges for Service-Associate and Non-Associate Companies Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

Account Number (a)

1. Total cost of service will equal for associate and nonassociate companies the total amount billed under their separate analysis of billing schedules.

Associate Company Direct Cost (c)

Nonassociate Company Indirect Cost (g)

Title of Account (b)

Associate Company Indirect Cost (d)

Associate Company Total Cost (e)

Nonassociate Company Direct Cost (f)

Nonassociate Company Total Cost (h) 670,497 670,497 Depreciation Expense 403-403.1 1

4,452 4,452 Amortization Expense 404-405 2

Regulatory Debits/Credits - Net 407.3-407.4 3

29,160,332 471,992 28,688,340 Taxes Other Than Income Taxes 408.1-408.2 4

1,448,895 1,086,671 362,224 Income Taxes 409.1-409.3 5

23,428,864 17,571,648 5,857,216 Provision for Deferred Taxes 410.1-411.2 6

25,750,499 19,312,874 6,437,625 Provision for Deferred Taxes - Credit 411.1-411.2 7

Gain from Disposition of Service Company Plant 411.6 8

Losses from Disposition of Service Company Plant 411.7 9

Investment Tax Credit Adjustment 411.4-411.5 10 Accretion Expense 411.10 11 130,663,588 5,135,535 125,528,053 Costs and Expenses of Construction or Other Services 412 12 Costs and Expenses of Merchandising, Jobbing, and Contract Work for Associated Companies 416 13 Non-operating Rental Income 418 14 Equity in Earnings of Subsidiary Companies 418.1 15 99,470 99,470 Interest and Dividend Income 419 16 Allowance for Other Funds Used During Construction 419.1 17 Miscellaneous Income or Loss 421 18 Gain on Disposition of Property 421.1 19 Loss on Disposition Of Property 421.2 20 Miscellaneous Amortization 425 21 463,806 463,806 Donations 426.1 22 Life Insurance 426.2 23 Penalties 426.3 24 Expenditures for Certain Civic, Political and Related Activities 426.4 25 755,488 4,587 750,901 Other Deductions 426.5 26 Interest On Long-Term Debt 427 27 Amortization of Debt Discount and Expense 428 28 Amortization of Premium on Debt - Credit 429 29 843 843 Interest on Debt to Associate Companies 430 30 Other Interest Expense 431 31 Allowance for Borrowed Funds Used During Construction 432 32 Total Steam Power Generation Operation Expenses 500-509 33 Total Steam Power Generation Maintenance Expenses 510-515 34 Page 303 FERC FORM NO. 60 (REVISED 12-07)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

Account Number (a)

Associate Company Direct Cost (c)

Nonassociate Company Indirect Cost (g)

Title of Account (b)

Associate Company Indirect Cost (d)

Associate Company Total Cost (e)

Nonassociate Company Direct Cost (f)

Nonassociate Company Total Cost (h) 201,829,034 3,814,313 198,014,721 Total Nuclear Power Generation Operation Expenses 517-525 35 166,816,930 761,623 166,055,307 Total Nuclear Power Generation Maintenance Expenses 528-532 36 Total Hydraulic Power Generation Operation Expenses 535-540.1 37 Total Hydraulic Power Generation Maintenance Expenses 541-545.1 38 Total Other Power Generation Operation Expenses 546-550.1 39 Total Other Power Generation Maintenance Expenses 551-554.1 40 Total Other Power Supply Operation Expenses 555-557 41 Operation Supervision and Engineering 560 42 Load Dispatch-Reliability 561.1 43 Load Dispatch-Monitor and Operate Transmission System 561.2 44 Load Dispatch-Transmission Service and Scheduling 561.3 45 Scheduling, System Control and Dispatch Services 561.4 46 Reliability Planning and Standards Development 561.5 47 Transmission Service Studies 561.6 48 Generation Interconnection Studies 561.7 49 Reliability Planning and Standards Development Services 561.8 50 Station Expenses (Major Only) 562 51 Overhead Line Expenses (Major Only) 563 52 Underground Line Expenses (Major Only) 564 53 Transmission of Electricity by Others (Major Only) 565 54 Miscellaneous Transmission Expenses (Major Only) 566 55 Rents 567 56 Operation Supplies and Expenses (Nonmajor Only) 567.1 57 Total Transmission Operation Expenses 58 Maintenance Supervision and Engineering (Major Only) 568 59 Maintenance of Structures (Major Only) 569 60 Maintenance of Computer Hardware 569.1 61 Maintenance of Computer Software 569.2 62 Maintenance of Communication Equipment 569.3 63 Maintenance of Miscellaneous Regional Transmission Plant 569.4 64 Maintenance of Station Equipment (Major Only) 570 65 Maintenance of Overhead Lines (Major Only) 571 66 Maintenance of Underground Lines (Major Only) 572 67 Maintenance of Miscellaneous Transmission Plant (Major Only) 573 68 Page 304 FERC FORM NO. 60 (REVISED 12-07)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

Account Number (a)

Associate Company Direct Cost (c)

Nonassociate Company Indirect Cost (g)

Title of Account (b)

Associate Company Indirect Cost (d)

Associate Company Total Cost (e)

Nonassociate Company Direct Cost (f)

Nonassociate Company Total Cost (h)

Maintenance of Transmission Plant (Nonmajor Only) 574 69 Total Transmission Maintenance Expenses 70 Total Regional Market Operation Expenses 575.1-575.8 71 Total Regional Market Maintenance Expenses 576.1-576.5 72 Total Distribution Operation Expenses 580-589 73 Total Distribution Maintenance Expenses 590-598 74 529,392,760 10,573,623 518,819,137 Total Electric Operation and Maintenance Expenses 75 Production Expenses (Provide selected accounts in a footnote) 700-798 76 Total Other Gas Supply Operation Expenses 800-813 77 Total Underground Storage Operation Expenses 814-826 78 Total Underground Storage Maintenance Expenses 830-837 79 Total Other Storage Operation Expenses 840-842.3 80 Total Other Storage Maintenance Expenses 843.1-843.9 81 Total Liquefied Natural Gas Terminaling and Processing Operation Expenses 844.1-846.2 82 Total Liquefied Natural Gas Terminaling and Processing Maintenance Expenses 847.1-847.8 83 Operation Supervision and Engineering 850 84 System Control and Load Dispatching.

851 85 Communication System Expenses 852 86 Compressor Station Labor and Expenses 853 87 Gas for Compressor Station Fuel 854 88 Other Fuel and Power for Compressor Stations 855 89 Mains Expenses 856 90 Measuring and Regulating Station Expenses 857 91 Transmission and Compression of Gas By Others 858 92 Other Expenses 859 93 Rents 860 94 Total Gas Transmission Operation Expenses 95 Maintenance Supervision and Engineering 861 96 Maintenance of Structures and Improvements 862 97 Maintenance of Mains 863 98 Maintenance of Compressor Station Equipment 864 99 Maintenance of Measuring And Regulating Station Equipment 865 100 Maintenance of Communication Equipment 866 101 Maintenance of Other Equipment 867 102 Total Gas Transmission Maintenance Expenses 103 Total Distribution Operation Expenses 870-881 104 Page 305 FERC FORM NO. 60 (REVISED 12-07)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

Account Number (a)

Associate Company Direct Cost (c)

Nonassociate Company Indirect Cost (g)

Title of Account (b)

Associate Company Indirect Cost (d)

Associate Company Total Cost (e)

Nonassociate Company Direct Cost (f)

Nonassociate Company Total Cost (h)

Total Distribution Maintenance Expenses 885-894 105 Total Natural Gas Operation and Maintenance Expenses 106 Supervision 901 107 Meter reading expenses 902 108 Customer records and collection expenses 903 109 23,536 23,536 Uncollectible accounts 904 110 Miscellaneous customer accounts expenses 905 111 23,536 23,536 Total Customer Accounts Operation Expenses 906 112 Supervision 907 113 Customer assistance expenses 908 114 Informational And Instructional Advertising Expenses 909 115 Miscellaneous Customer Service And Informational Expenses 910 116 Total Service and Informational Operation Accounts 117 Supervision 911 118 Demonstrating and Selling Expenses 912 119 Advertising Expenses 913 120 Miscellaneous Sales Expenses 916 121 Total Sales Operation Expenses 122 1,310,763 1,207,601 103,162 Administrative and General Salaries 920 123 2,201 2,190 11 Office Supplies and Expenses 921 124 35,133 35,133 Outside Services Employed 923 125 Property Insurance 924 126 918,314 525,198 393,116 Injuries and Damages 925 127 124,880,121 558,559 124,321,562 Employee Pensions and Benefits 926 128 Regulatory Commission Expenses 928 129 General Advertising Expenses 930.1 130 872 118 754 Miscellaneous General Expenses 930.2 131 Rents 931 132 127,147,404 2,328,799 124,818,605 Total Administrative and General Operation Expenses 133 Maintenance of Structures and Equipment 935 134 127,170,940 2,352,335 124,818,605 Total Administrative and General Maintenance Expenses 135 656,563,700 12,925,958 643,637,742 Total Cost of Service 136 Page 306 FERC FORM NO. 60 (REVISED 12-07)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Schedule XVI-Analysis of Charges for Service-Associate and Non-Associate Companies (continued)

Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

Account Number (a)

Total Charges for Services Direct Cost (i)

Title of Account (b)

Total Charges for Services Indirect Cost (j)

Total Charges for Services Total Cost (k) 670,497 670,497 Depreciation Expense 403-403.1 1

4,452 4,452 Amortization Expense 404-405 2

Regulatory Debits/Credits - Net 407.3-407.4 3

29,160,332 471,992 28,688,340 Taxes Other Than Income Taxes 408.1-408.2 4

1,448,895 1,086,671 362,224 Income Taxes 409.1-409.3 5

23,428,864 17,571,648 5,857,216 Provision for Deferred Taxes 410.1-411.2 6

25,750,499 19,312,874 6,437,625 Provision for Deferred Taxes - Credit 411.1-411.2 7

Gain from Disposition of Service Company Plant 411.6 8

Losses from Disposition of Service Company Plant 411.7 9

Investment Tax Credit Adjustment 411.4-411.5 10 Accretion Expense 411.10 11 130,663,588 5,135,535 125,528,053 Costs and Expenses of Construction or Other Services 412 12 Costs and Expenses of Merchandising, Jobbing, and Contract Work for Associated Companies 416 13 Non-operating Rental Income 418 14 Equity in Earnings of Subsidiary Companies 418.1 15 99,470 99,470 Interest and Dividend Income 419 16 Allowance for Other Funds Used During Construction 419.1 17 Miscellaneous Income or Loss 421 18 Gain on Disposition of Property 421.1 19 Loss on Disposition Of Property 421.2 20 Miscellaneous Amortization 425 21 463,806 463,806 Donations 426.1 22 Life Insurance 426.2 23 Penalties 426.3 24 Expenditures for Certain Civic, Political and Related Activities 426.4 25 755,488 4,587 750,901 Other Deductions 426.5 26 Interest On Long-Term Debt 427 27 Amortization of Debt Discount and Expense 428 28 Amortization of Premium on Debt - Credit 429 29 843 843 Interest on Debt to Associate Companies 430 30 Other Interest Expense 431 31 Allowance for Borrowed Funds Used During Construction 432 32 Total Steam Power Generation Operation Expenses 500-509 33 Total Steam Power Generation Maintenance Expenses 510-515 34 Page 303a FERC FORM NO. 60 (REVISED 12-07)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Schedule XVI-Analysis of Charges for Service-Associate and Non-Associate Companies (continued)

Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

Account Number (a)

Total Charges for Services Direct Cost (i)

Title of Account (b)

Total Charges for Services Indirect Cost (j)

Total Charges for Services Total Cost (k) 201,829,034 3,814,313 198,014,721 Total Nuclear Power Generation Operation Expenses 517-525 35 166,816,930 761,623 166,055,307 Total Nuclear Power Generation Maintenance Expenses 528-532 36 Total Hydraulic Power Generation Operation Expenses 535-540.1 37 Total Hydraulic Power Generation Maintenance Expenses 541-545.1 38 Total Other Power Generation Operation Expenses 546-550.1 39 Total Other Power Generation Maintenance Expenses 551-554.1 40 Total Other Power Supply Operation Expenses 555-557 41 Operation Supervision and Engineering 560 42 Load Dispatch-Reliability 561.1 43 Load Dispatch-Monitor and Operate Transmission System 561.2 44 Load Dispatch-Transmission Service and Scheduling 561.3 45 Scheduling, System Control and Dispatch Services 561.4 46 Reliability Planning and Standards Development 561.5 47 Transmission Service Studies 561.6 48 Generation Interconnection Studies 561.7 49 Reliability Planning and Standards Development Services 561.8 50 Station Expenses (Major Only) 562 51 Overhead Line Expenses (Major Only) 563 52 Underground Line Expenses (Major Only) 564 53 Transmission of Electricity by Others (Major Only) 565 54 Miscellaneous Transmission Expenses (Major Only) 566 55 Rents 567 56 Operation Supplies and Expenses (Nonmajor Only) 567.1 57 Total Transmission Operation Expenses 58 Maintenance Supervision and Engineering (Major Only) 568 59 Maintenance of Structures (Major Only) 569 60 Maintenance of Computer Hardware 569.1 61 Maintenance of Computer Software 569.2 62 Maintenance of Communication Equipment 569.3 63 Maintenance of Miscellaneous Regional Transmission Plant 569.4 64 Maintenance of Station Equipment (Major Only) 570 65 Maintenance of Overhead Lines (Major Only) 571 66 Maintenance of Underground Lines (Major Only) 572 67 Maintenance of Miscellaneous Transmission Plant (Major Only) 573 68 Page 304a FERC FORM NO. 60 (REVISED 12-07)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Schedule XVI-Analysis of Charges for Service-Associate and Non-Associate Companies (continued)

Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

Account Number (a)

Total Charges for Services Direct Cost (i)

Title of Account (b)

Total Charges for Services Indirect Cost (j)

Total Charges for Services Total Cost (k)

Maintenance of Transmission Plant (Nonmajor Only) 574 69 Total Transmission Maintenance Expenses 70 Total Regional Market Operation Expenses 575.1-575.8 71 Total Regional Market Maintenance Expenses 576.1-576.5 72 Total Distribution Operation Expenses 580-589 73 Total Distribution Maintenance Expenses 590-598 74 529,392,760 10,573,623 518,819,137 Total Electric Operation and Maintenance Expenses 75 Production Expenses (Provide selected accounts in a footnote) 700-798 76 Total Other Gas Supply Operation Expenses 800-813 77 Total Underground Storage Operation Expenses 814-826 78 Total Underground Storage Maintenance Expenses 830-837 79 Total Other Storage Operation Expenses 840-842.3 80 Total Other Storage Maintenance Expenses 843.1-843.9 81 Total Liquefied Natural Gas Terminaling and Processing Operation Expenses 844.1-846.2 82 Total Liquefied Natural Gas Terminaling and Processing Maintenance Expenses 847.1-847.8 83 Operation Supervision and Engineering 850 84 System Control and Load Dispatching.

851 85 Communication System Expenses 852 86 Compressor Station Labor and Expenses 853 87 Gas for Compressor Station Fuel 854 88 Other Fuel and Power for Compressor Stations 855 89 Mains Expenses 856 90 Measuring and Regulating Station Expenses 857 91 Transmission and Compression of Gas By Others 858 92 Other Expenses 859 93 Rents 860 94 Total Gas Transmission Operation Expenses 95 Maintenance Supervision and Engineering 861 96 Maintenance of Structures and Improvements 862 97 Maintenance of Mains 863 98 Maintenance of Compressor Station Equipment 864 99 Maintenance of Measuring And Regulating Station Equipment 865 100 Maintenance of Communication Equipment 866 101 Maintenance of Other Equipment 867 102 Total Gas Transmission Maintenance Expenses 103 Total Distribution Operation Expenses 870-881 104 Page 305a FERC FORM NO. 60 (REVISED 12-07)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Schedule XVI-Analysis of Charges for Service-Associate and Non-Associate Companies (continued)

Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

Account Number (a)

Total Charges for Services Direct Cost (i)

Title of Account (b)

Total Charges for Services Indirect Cost (j)

Total Charges for Services Total Cost (k)

Total Distribution Maintenance Expenses 885-894 105 Total Natural Gas Operation and Maintenance Expenses 106 Supervision 901 107 Meter reading expenses 902 108 Customer records and collection expenses 903 109 23,536 23,536 Uncollectible accounts 904 110 Miscellaneous customer accounts expenses 905 111 23,536 23,536 Total Customer Accounts Operation Expenses 906 112 Supervision 907 113 Customer assistance expenses 908 114 Informational And Instructional Advertising Expenses 909 115 Miscellaneous Customer Service And Informational Expenses 910 116 Total Service and Informational Operation Accounts 117 Supervision 911 118 Demonstrating and Selling Expenses 912 119 Advertising Expenses 913 120 Miscellaneous Sales Expenses 916 121 Total Sales Operation Expenses 122 1,310,763 1,207,601 103,162 Administrative and General Salaries 920 123 2,201 2,190 11 Office Supplies and Expenses 921 124 35,133 35,133 Outside Services Employed 923 125 Property Insurance 924 126 918,314 525,198 393,116 Injuries and Damages 925 127 124,880,121 558,559 124,321,562 Employee Pensions and Benefits 926 128 Regulatory Commission Expenses 928 129 General Advertising Expenses 930.1 130 872 118 754 Miscellaneous General Expenses 930.2 131 Rents 931 132 127,147,404 2,328,799 124,818,605 Total Administrative and General Operation Expenses 133 Maintenance of Structures and Equipment 935 134 127,170,940 2,352,335 124,818,605 Total Administrative and General Maintenance Expenses 135 656,563,700 12,925,958 643,637,742 Total Cost of Service 136 Page 306a FERC FORM NO. 60 (REVISED 12-07)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Name of Respondent Entergy Operations, Inc.

This Report is:

(1) X An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

/ /

Year of Report 2020 FOOTNOTE DATA FERC FORM NO. 60 (NEW 12-05)

Footnotes.1 Schedule Page: 304 Line No.: 12 Column: e Account 412 includes the costs incurred by the service company that are billed to affiliates as capital project costs or to other balance sheet accounts. The 2020 costs include the following:

Direct Indirect Total Capital costs

$81,482,269

$3,434,242

$84,916,511 Other balance sheet accounts 44,045,784 1,701,293 45,747,077

$125,528,053

$5,135,535

$130,663,588

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Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Schedule XVII - Analysis of Billing - Associate Companies (Account 457)

Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

1. For services rendered to associate companies (Account 457), list all of the associate companies.

Account 457.1 Direct Costs Charged (b)

Total Amount Billed (e)

Name of Associate Company (a)

Account 457.2 Indirect Costs Charged (c)

Account 457.3 Compensation For Use of Capital (d)

Entergy Arkansas, LLC 201,812,714 2,446,989 199,365,725 1

Entergy Enterprises, Inc.

191,225 191,145 80 2

Entergy Louisiana, LLC 289,002,456 5,277,970 283,724,486 3

Entergy Mississippi, LLC

( 10,808)

( 10,808) 4 Entergy New Orleans, LLC

( 6,221)

( 6,221) 5 Entergy Nuclear Operations, Inc.

1,750,810 1,750,810 6

Entergy Operations, Inc.

962,973 962,973 7

Entergy Services, LLC 641,049 641,049 8

Entergy Texas, Inc.

12,114 12,114 9

System Energy Resources, Inc.

162,206,918 2,622,910 159,584,008 10 Deferred 470 470 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 656,563,700 12,925,958 643,637,742 Total 40 Page 307 FERC FORM NO. 60 (REVISED 12-07)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Schedule XVIII - Analysis of Billing - Non-Associate Companies (Account 458)

Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

1. For services rendered to nonassociate companies (Account 458), list all of the nonassociate companies. In a footnote, describe the services rendered to each respective nonassociate company.

Account 458.1 Direct Costs Charged (b)

Total Amount Billed (f)

Name of Non-associate Company (a)

Account 458.2 Indirect Costs Charged (c)

Account 458.3 Compensation For Use of Capital (d)

Account 458.4 Excess or Deficiency on Servicing Non-associate Utility Companies (e) 1 2

3 4

5 6

7 8

9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 Total 40 Page 308 FERC FORM NO. 60 (REVISED 12-07)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Schedule XIX - Miscellaneous General Expenses - Account 930.2 Name of Respondent This Report Is:

(1) An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

Year/Period of Report Dec 31, Entergy Operations, Inc.

X

/ /

2020 Line No.

Title of Account (a)

1. Provide a listing of the amount included in Account 930.2, "Miscellaneous General Expenses" classifying such expenses according to their nature. Amounts less than $50,000 may be grouped showing the number of items and the total for the group.

2. Payments and expenses permitted by Section 321 (b)(2) of the Federal Election Campaign Act, as amended by Public Law 94-283 in 1976 (2 U.S.C. 441(b)(2)) shall be separately classified.

Amount (b)

( 872)

Other - 4 items 1

2 3

4 5

6 7

8 9

10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39

( 872)

Total 40 Page 309 FERC FORM NO. 60 (REVISED 12-07)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Name of Respondent Entergy Operations, Inc.

This Report is:

(1) X An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

/ /

Year of Report 2020 Schedule XX - Organization Chart FERC FORM 60 (NEW 12-05) 401.1

1. Provide a graphical presentation of the relationships and inter relationships within the service company that identifies lines of authority and responsibility in the organization.

ANNUAL REPORT OF ENTERGY OPERATIONS, INC.

For the Year Ended December 31, 2020 Organization Charts BOARD of DIRECTORS Director (4)

OFFICERS President and Chief Executive Officer Executive Vice President and General Counsel Chief Operating Officer - Nuclear Operations (3)

Senior Vice President, Nuclear Operations Senior Vice President, Engineering and Technical Services Vice President and Treasurer Vice President, Operations Support Vice President, Plant Reliability Vice President, Site (4)

Secretary Assistant Secretary Assistant Treasurer Tax Officer (2)

Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Name of Respondent Entergy Operations, Inc.

This Report is:

(1) X An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

/ /

Year of Report 2020 Schedule XXI - Methods of Allocation FERC FORM 60 (NEW 12-05) 402.1

1. Indicate the service department or function and the basis for allocation used when employees render services to more than one department or functional group. If a ratio, include the numerator and denominator.

2. Include any other allocation methods used to allocate costs.

Represented in the table entitled "Allocation Methods by Department or Function", are the service department or function and the basis for allocation used when employees render services to more than one department or functional group. The second table, entitled "Basis for Allocation and Ratio by Billing Method", contains the numerator and denominator of each allocation method that is represented as a ratio.

Allocation Methods by Department or Function Service Department or Function Basis of Allocation Administration EMPLOEOI Based on Nuclear South Site employees Corporate - Public Relations SPLEOIPL Based on the number of Nuclear South Plant Sites Corporate Support - General BWRSRBSR Based on the number of Boiling Water Reactor Plant Sites EMPLOEOI Based on Nuclear South Site employees SPLEOIPL Based on the number of Nuclear South Plant Sites Finance and Accounting EMPLOEOI Based on Nuclear South Site employees SPLEOIPL Based on the number of Nuclear South Plant Sites SPLEUNIT Based on the total number of Nuclear South Units Information Technology EMPLOEOI Based on Nuclear South Site employees SPLEOIPL Based on the number of Nuclear South Plant Sites Nuclear - Regulated BWRSRBSR Based on the number of Boiling Water Reactor Plant Sites EMPLOEOI Based on Nuclear South Site employees SPLEOIPL Based on the number of Nuclear South Plant Sites Nuclear Corporate Support BWRSRBSR Based on the number of Boiling Water Reactor Plant Sites EMPLOEOI Based on Nuclear South Site employees SPLEOIPL Based on the number of Nuclear South Plant Sites Nuclear Operations EMPLOEOI Based on Nuclear South Site employees SPLEOIPL Based on the number of Nuclear South Plant Sites Supply Chain EMPLOEOI Based on Nuclear South Site employees SPLEOIPL Based on the number of Nuclear South Plant Sites Document Accession #: 20210503-8020 Filed Date: 04/30/2021

Name of Respondent Entergy Operations, Inc.

This Report is:

(1) X An Original (2) A Resubmission Resubmission Date (Mo, Da, Yr)

/ /

Year of Report 2020 Schedule XXI - Methods of Allocation FERC FORM 60 (NEW 12-05) 402.2 System Benefits BWRSRBSR Based on the number of Boiling Water Reactor Plant Sites EMPLOEOI Based on Nuclear South Site employees SPLEOIPL Based on the number of Nuclear South Plant Sites Basis for Allocation and Ratio by Billing Method Billing Method Numerator Denominator BWRSRBSR Number of Boiling Water Reactor Plant Sites per company (SERI and ELL only)

Total number of Boiling Water Reactor Plant Sites (SERI and ELL only)

EMPLOEOI Number of EOI employees per company Total number of EOI employees SPLEOIPL Number of Nuclear South Plant Sites per company Total number of Nuclear South Plant Sites SPLEUNIT Number of Nuclear South Units per company Total number of Nuclear South Units Document Accession #: 20210503-8020 Filed Date: 04/30/2021

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Form6020201200005.PDF.....................................................1 Document Accession #: 20210503-8020 Filed Date: 04/30/2021

ML21354A758

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