{"schema_version":"secwatch.filing_event.v1","accession":"0000065984-24-000039","form_type":"8-K","ticker":"ETR","cik":"0000065984","company_name":"ENTERGY CORP /DE/","filed_at":"2024-04-18T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.693723+00:00","generated_at":"2026-06-03T19:53:16.374589+00:00","sec_items":["2.02","8.01","7.01"],"event_type":"regulatory","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Entergy New Orleans records $78M charge from IRS audit settlement; total customer sharing rises to $138M","bullets":["Settlement with City Council increases customer sharing of income tax benefits from $60M to $138M.","$78M regulatory charge in Q1 2024; classified as adjustment not affecting adjusted EPS.","Entergy affirms adjusted EPS and credit outlooks.","Settlement provides for retail ratemaking treatment of total customer credit."],"urls":{"canonical":"https://secwatch.observer/filing/0000065984-24-000039","json":"https://secwatch.observer/filing/0000065984-24-000039.json","markdown":"https://secwatch.observer/filing/0000065984-24-000039.md","text":"https://secwatch.observer/filing/0000065984-24-000039.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/65984/000006598424000039/0000065984-24-000039-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/65984/000006598424000039/etr-20240418.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T19:53:16.374589+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":"b3ec50ae530ab2ff8523818447cfede5f079010e","claim":"ENTERGY CORP /DE/ reported financial results for first quarter 2024.","evidence_excerpt":"Entergy New Orleans, LLC's (“Entergy New Orleans”) first quarter 2024 results will include a regulatory charge, and an increase in the associated regulatory liability, in the amount of $78 million to reflect an increase in customer sharing of income tax benefits from the 2016–2018 IRS audit resolution.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/65984/000006598424000039/0000065984-24-000039-index.htm","confidence":0.7,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter 2024"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}