{"schema_version":"secwatch.filing_event.v1","accession":"0000065984-24-000018","form_type":"8-K","ticker":"ETR","cik":"0000065984","company_name":"ENTERGY CORP /DE/","filed_at":"2024-03-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.676359+00:00","generated_at":"2026-06-04T23:31:21.174882+00:00","sec_items":["2.06","7.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Entergy Arkansas to record $132M impairment after adverse court ruling on cost recovery","bullets":["Court ruled against Entergy Arkansas in dispute over $135M in payments and $14M refunds for off-system sales from 2002-2009.","$132M regulatory asset will be written off, resulting in a $99M net-of-tax charge in Q1 2024.","The charge is non-cash and excluded from adjusted EPS; Entergy's adjusted earnings and credit outlooks are unchanged.","Entergy Arkansas plans to appeal the U.S. District Court decision."],"urls":{"canonical":"https://secwatch.observer/filing/0000065984-24-000018","json":"https://secwatch.observer/filing/0000065984-24-000018.json","markdown":"https://secwatch.observer/filing/0000065984-24-000018.md","text":"https://secwatch.observer/filing/0000065984-24-000018.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/65984/000006598424000018/0000065984-24-000018-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/7323/000006598424000018/etr-20240312.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T23:31:21.174882+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"f369345e929f23d231276ce542425b4d1aa45130","claim":"ENTERGY CORP /DE/ announced a impairment with charges of $132 million ($99 million net-of-tax) affecting Entergy Arkansas.","evidence_excerpt":"As a result of the adverse decision by the U.S. District Court for the Eastern District of Arkansas, on March 12, 2024, Entergy Arkansas concluded that it can no longer support the recognition of this regulatory asset and will record in first quarter 2024 a $132 million ($99 million net-of-tax) charge to earnings.","evidence_source":"SEC 8-K Item 2.05/2.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/65984/000006598424000018/0000065984-24-000018-index.htm","confidence":0.9,"family_label":"Restructurings & Charges","details":[{"label":"Type","value":"impairment"},{"label":"Charge","value":"$132 million ($99 million net-of-tax)"},{"label":"Affected area","value":"Entergy Arkansas"}],"fact_type":"restructuring_charge"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}