---
schema_version: "secwatch.filing_event.v1"
accession: "0000065984-24-000131"
form_type: "8-K"
ticker: "ELC"
cik: "0001348952"
company_name: "ENTERGY LOUISIANA, LLC"
filed_at: "2024-12-20T23:59:59+00:00"
generated_at: "2026-05-29T00:10:45.371034+00:00"
event_type: "regulatory"
sentiment: "neutral"
materiality_score: 0.35
calibrated_materiality_score: 0.35
confidence: "high"
source: SEC EDGAR
---

# Entergy settles SEC probe over surplus inventory controls; pays $12M penalty previously accrued

## Summary
- Settlement resolves SEC investigation into internal controls and books/records concerning surplus materials inventory.
- Entergy pays $12M civil penalty, already fully accrued; no material impact on Q4 2024 earnings.
- Company neither admits nor denies findings; will engage independent consultant to review enhanced controls.
- Entergy affirms previously published adjusted EPS and credit outlooks.

## SEC filing metadata
- accession: 0000065984-24-000131
- form_type: 8-K
- ticker: ELC
- cik: 0001348952
- company_name: ENTERGY LOUISIANA, LLC
- filed_at: 2024-12-20T23:59:59+00:00
- event_type: regulatory
- sentiment: neutral
- materiality_score: 0.35
- calibrated_materiality_score: 0.35
- confidence: high
- sec_items: 7.01, 8.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1348952/000006598424000131/0000065984-24-000131-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/7323/000006598424000131/etr-20241220.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000065984-24-000131
- JSON: https://secwatch.observer/filing/0000065984-24-000131.json
- Plain text: https://secwatch.observer/filing/0000065984-24-000131.txt

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