Entergy 2009 Annual Report Download - page 122

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Entergy Corporation and Subsidiaries
Notes to Financial Statements
118
obligation as other comprehensive income. Accounting standards also requires 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.
Components of Qualified Net Pension Cost and Other Amounts Recognized as a Regulatory Asset and/or
Accumulated Other Comprehensive Income (AOCI)
Entergy Corporation's and its subsidiaries' total 2009, 2008, and 2007 qualified pension costs and amounts
recognized as a regulatory asset and/or other comprehensive income, including amounts capitalized, included the
following components:
2009 2008 2007
(In Thousands)
Net periodic pension cost:
Service cost - benefits earned during the
period $89,646 $90,392 $96,565
Interest cost on projected benefit obligation 218,172 206,586 185,170
Expected return on assets (249,220) (230,558) (203,521)
Amortization of prior service cost 4,997 5,063 5,531
Recognized net loss 22,401 26,834 45,775
Curtailment loss - - 2,336
Special termination benefit loss - - 4,018
Net periodic pension costs $85,996 $98,317 $135,874
Other changes in plan assets and benefit
obligations recognized as a regulatory
asset and/or AOCI (before tax)
Arising this period:
Prior service cost $- $- $11,339
Net (gain)/loss 76,799 965,069 (68,853)
Amounts reclassified from regulatory asset
and/or AOCI to net periodic pension cost in
the current year:
Amortization of prior service credit (4,997) (5,063) (5,531)
Amortization of net loss (22,401) (26,834) (45,775)
Total 49,401 933,172 (108,820)
Total recognized as net periodic pension
cost, regulatory asset, and/or AOCI
(before tax) $135,397
$1,031,489
$27,054
Estimated amortization amounts from
regulatory asset and/or AOCI to net
periodic cost in the following year
Prior service cost $4,658 $4,997 $5,064
Net loss $65,900 $22,401 $25,641
120