---
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"
generated_at: "2026-06-04T23:31:21.174882+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Entergy Arkansas to record $132M impairment after adverse court ruling on cost recovery

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 2.06, 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000065984-24-000018
- JSON: https://secwatch.observer/filing/0000065984-24-000018.json
- Plain text: https://secwatch.observer/filing/0000065984-24-000018.txt

## Key facts
- Restructurings & Charges
  ENTERGY CORP /DE/ announced a impairment with charges of $132 million ($99 million net-of-tax) affecting Entergy Arkansas.
  - Type: impairment
  - Charge: $132 million ($99 million net-of-tax)
  - Affected area: Entergy Arkansas
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/65984/000006598424000018/0000065984-24-000018-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.