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Previous: PROVIDIAN LIFE & HEALTH INSURANCE CO SEPARATE ACCOUNT IV, 485BPOS, 1996-05-01 |
Next: DREYFUS MUNICIPAL CASH MANAGEMENT PLUS, 497J, 1996-05-01 |
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM U-13-60
ANNUAL REPORT
FOR THE PERIOD
Beginning January 1, 1995 and Ending December 31, 1995
TO THE
U.S. SECURITIES AND EXCHANGE COMMISSION
OF
ENTERGY OPERATIONS, INC.
_________________________________________________________________
(Exact Name of Reporting Company)
A Subsidiary Service Company
_______________________________
("Mutual " or "Subsidiary")
Date of Incorporation June 6, 1990. If not Incorporated, Date
of Organization ____________________ State or Sovereign Power under
which Incorporated or Organized Delaware
Location of Principal Offices of Reporting Company 1340 Echelon Parkway,
Jackson, Mississippi
Name, title and address of officer to whom correspondence concerning this
report should be addressed:
Mr. Louis E Buck VP, Chief Accounting Officer P.O. Box 61000,
New Orleans, La. 70161
Name of Principal Holding Company Whose Subsidiaries are served
by Reporting Company:
Entergy Corporation
<PAGE>
INSTRUCTIONS FOR USE OF FORM U-13-60
1. Time of Filing.
Rule 94 provides that on or before the first day of May in
each calendar year, each mutual service company and each
subsidiary service company as to which the Commission shall
have made a favorable finding pursuant to Rule 88, and
every service company whose application for approval or
declaration pursuant to Rule 88 is pending shall file with
the Commission an annual report on Form U-13-60 and in
accordance with the Instructions for that form.
2. Number of Copies.
Each annual report shall be filed in duplicate. The company
should prepare and retain at least one extra copy for
itself in case correspondence with reference to the report
become necessary.
3. Period Covered by Report.
The first report filed by any company shall cover the
period from the date the Uniform System of Accounts was
required to be made effective as to that company under
Rules 82 and 93 to the end of that calendar year.
Subsequent reports should cover a calendar year.
4. Report Format.
Reports shall be submitted on the forms prepared by the
Commission. If the space provided on any sheet of such form
is inadequate, additional sheets may be inserted of the
same size as a sheet of the form or folded to each size.
5. Money Amounts Displayed.
All money amounts required to be shown in financial
statements may be expressed in whole dollars, in thousands
of dollars or in hundred thousands of dollars, as
appropriate and subject to provisions of Regulation S-X
(SS210.3-01(b)).
6. Deficits Displayed.
Deficits and other like entries shall be indicated by the
use of either brackets or a parenthesis with corresponding
reference in footnotes. (Regulation S-X, SS210.3-01(c))
7. Major Amendments or Corrections.
Any company desiring to amend or correct a major omission
or error in a report after it has been filed with the
Commission shall submit an amended report including only
those pages, schedules, and entries that are to be amended
or corrected. A cover letter shall be submitted
requesting the Commission to incorporate the amended report
changes and shall be signed by a duly authorized officer of
the company.
8. Definitions.
Definitions contained in Instruction 01-8 to the Uniform
System of Accounts for Mutual Service Companies and
Subsidiary Service Companies, Public Utility Holding
Company Act of 1935, as amended February 2, 1979 shall be
applicable to words or terms used specifically within this
Form U-13-60.
9. Organization Chart.
The service company shall submit with each annual report a
copy of its current organization chart.
10. Methods of Allocation.
The service company shall submit with each annual report a
listing of the currently effective methods of allocation
being used by the service company and on file with the
Securities and Exchange Commission pursuant to the Public
Utility Holding Company Act of 1935.
11. Annual Statement of Compensation for Use of Capital Billed.
The service company shall submit with each annual report a
copy of the annual statement supplied to each associate
company in support of the amount of compensation for use of
capital billed during the calendar year.
<PAGE>
ANNUAL REPORT FOR ENTERGY OPERATIONS, INC.
For the Year Ended December 31, 1995
Listing Of Schedules and Analysis of Accounts
Schedule or Page
Description of Schedules and Accounts Account Number Number
Comparative Balance Sheet Schedule I 5
Service Company Property Schedule II 7
Accumulated Provision for Depreciation and
Amortization of Service Company Schedule III 8
Investments Schedule IV 9
Accounts Receivable from Associate Companies Schedule V 9
Fuel Stock Expenses Undistributed Schedule VI 10
Stores Expense Undistributed Schedule VII 10
Miscellaneous Current and Accrued Assets Schedule VIII 11
Miscellaneous Deferred Debits Schedule IX 11
Research, Development, or Demonstration
Expenditures Schedule X 11
Proprietary Capital Schedule XI 12
Long-Term Debt Schedule XII 13
Current and Accrued Liabilities Schedule XIII 14
Notes to Financial Statements Schedule XIV 14
Comparative Income Statement Schedule XV 15
Analysis of Billing - Associate Companies Account 457 16
Analysis of Billing - Nonassociate Companies Account 458 17
Analysis of Charges for Service - Associate
and Nonassociate Companies Schedule XVI 18
Schedule of Expense of Department or Service
Function Schedule XVII 19-20
Departmental Analysis of Salaries Account 920 21
Outside Services Employed Account 923 21
Employee Pensions and Benefits Account 926 22
General Advertising Expenses Account 930.1 22
Miscellaneous General Expenses Account 930.2 23
Rents Account 931 23
Taxes Other Than Income Taxes Account 408 24
Donations Account 426.1 24
Other Deductions Account 426.5 25
Notes to Statement of Income Schedule XVIII 25
Page
Description of Reports or Statements Number
Organization Chart 26
Methods of Allocation 26
Annual Statement of Compensation for Use of Capital Billed 26
<PAGE>
<TABLE>
<CAPTION>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
SCHEDULE I - COMPARATIVE BALANCE SHEETS
Give balance sheet of the Company as of December 31 of the current and
prior year.
ACCOUNT ASSETS AND OTHER DEBITS AT DECEMBER 31
1995 1994
SERVICE COMPANY PROPERTY
<S> <C> <C> <C>
101 Service company property (Schedule II) 11,254,383 10,434,031
107 Construction work in progress (Schedule II) 344,035 615,365
----------- -----------
Total Property 11,598,418 11,049,396
----------- -----------
108 Less accumulated provision for depreciation and amortization of service
company property (Schedule III) 5,861,030 4,575,886
----------- -----------
Net Service Company Property 5,737,388 6,473,510
----------- -----------
INVESTMENTS
123 Investments in associate companies (Schedule IV) - -
124 Other Investments (Schedule IV) - -
----------- -----------
Total Investments - -
----------- -----------
CURRENT AND ACCRUED ASSETS
131 Cash 1,240,628 2,988,542
134 Special deposits
135 Working funds (14,224) 4,935
136 Temporary cash investments (Schedule IV)
141 Notes receivable
143 Accounts receivable (1,023,550) 31,797
144 Accumulated provision of uncollectible accounts
146 Accounts receivable from associate companies (Schedule V) 27,453,256 16,680,189
152 Fuel stock expenses undistributed (Schedule VI)
154 Materials and supplies 6,679
163 Stores expense undistributed (Schedule VII) 106,065
165 Prepayments 14,441 112,840
174 Miscellaneous current and accrued assets (Schedule VIII) 291,137 899,729
----------- -----------
Total Current and Accrued Assets 28,067,753 20,724,711
----------- -----------
DEFERRED DEBITS
181 Unamortized debt expense
184 Clearing accounts 10,212
186 Miscellaneous deferred debits (Schedule IX) 586,161 313,697
188 Research, development, or demonstration expenditures (Schedule X)
190 Accumulated deferred income taxes 707,949 1,044,887
----------- -----------
Total Deferred Debits 1,294,110 1,368,795
----------- -----------
TOTAL ASSETS AND OTHER DEBITS $35,099,251 $28,567,017
=========== ===========
</TABLE>
<PAGE>
<TABLE>
<CAPTION>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
SCHEDULE I - COMPARATIVE BALANCE SHEETS
AS OF
ACCOUNT LIABILITIES AND PROPRIETARY CAPITAL DECEMBER 31
1995 1994
PROPRIETARY CAPITAL
<S> <C> <C> <C>
201 Common stock issued (Schedule XI) $5,000 $5,000
211 Miscellaneous paid-in-capital (Schedule XI) 995,000 995,000
215 Appropriated retained earnings (Schedule XI)
216 Unappropriated retained earnings (Schedule XI)
----------- -----------
Total Proprietary Capital 1,000,000 1,000,000
----------- -----------
LONG-TERM DEBT
223 Advances from associate companies (Schedule XII)
224 Other long-term debt (Schedule XII)
225 Unamortized premium on long-term debt
226 Unamortized discount on long-term debt-debit
----------- -----------
----------- -----------
OTHER NON-CURRENT LIABILITIES
228 Accumulated Provision for Pensions & Benefits 198,963 2,610,205
----------- -----------
Total Long-Term Debt 198,963 2,610,205
----------- -----------
CURRENT AND ACCRUED LIABILITIES
231 Notes payable
232 Accounts payable 14,477,799 524,604
233 Notes payable to associate companies (Schedule XIII) 5,779,521 12,342,696
234 Account payable to associate companies (Schedule XIII) 11,313,009 11,142,848
236 Taxes accrued 1,298,350 639,463
237 Interest accrued
238 Dividends declared
241 Tax collections payable (574,151) 52,813
242 Miscellaneous current and accrued liabilities (Schedule XIII) 1,022,043 21,643
----------- -----------
Total Current and Accrued Liabilities 33,316,571 24,724,067
----------- -----------
DEFERRED CREDITS
253 Other deferred credits 752,979 322,290
255 Accumulated deferred investment tax credits
----------- -----------
Total Deferred Credits 752,979 322,290
----------- -----------
282 Accumulated Deferred Income Taxes - Other Prop. (201,515) 212,961
283 Accumulated Deferred Income Taxes - Other 32,255 (302,506)
----------- -----------
TOTAL LIABILITIES AND PROPRIETARY CAPITAL $35,099,253 $28,567,017
=========== ===========
</TABLE>
<PAGE>
<TABLE>
<CAPTION>
ANNUAL REPORT FOR ENTERGY OPERATIONS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1995
SCHEDULE II - SERVICE COMPANY PROPERTY
Balance at Retirements Other Balance at
Beginning Additions or Changes Close of
Description of Year Sales (1) Year
Service Company Property
Account
<S> <C> <C> <C> <C> <C> <C>
301 Organization
303 Miscellaneous Intangible Plant 764,456 507,266 1,271,722
304 Land and Land Rights
305 Structures and Improvements
306 Leasehold Improvements 3,239,633 3,239,633
307 Equipment (2) 3,731,342 225,338 3,956,680
308 Office Furniture and 2,202,884 87,748 2,290,632
Equipment
309 Automobiles, Other Vehicles 5,767 5,767
and Related Garage Equipment
310 Aircraft and Airport Equipment 489,949 489,949
311 Other Service Company
Property (3)
----------- -------- -- -- -----------
SUB-TOTAL 10,434,031 820,352 11,254,383
----------- -------- -- -- -----------
107 Construction Work in Progress (4) 615,365 (271,330) 344,035
----------- -------- -- -- -----------
TOTAL $11,049,396 $549,022 $0 $0 $11,598,418
=========== ======== == == ===========
</TABLE>
(1) Provide an explanation of those changes considered material: N/A
(2) Subaccounts are required for each class of equipment owned. The service
company shall provide a listing by subaccount of equipment additions
during the year and the balance at the close of the year:
Balance
at Close
Subaccount Description Additions of Year
307.02 Communications and Dispatch $1,597,340
307.03 Data Processing 225,338 2,359,340
307.04 Information Storage
-------- ----------
TOTAL $225,338 $3,956,680
======== ==========
(3) Description other service company property: N/A
(4) Describe construction work in progress:
Purchase of office equipment and lease hold improvements to corporate
offices.
<PAGE>
<TABLE>
<CAPTION>
ANNUAL REPORT FOR ENTERGY OPERATIONS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1995
SCHEDULE III - ACCUMULATED PROVISION FOR DEPRECIATION AND
AMORTIZATION OF SERVICE COMPANY PROPERTY
Balance at Additions Other Balance
Beginning Charged to Changes Add at Close
Description of Year Account Retirements (Deduct) (1) of Year
403
Account
<S> <C> <C> <C> <C> <C>
301 Organization
303 Miscellaneous Intangible Plant 173,808 191,634 31,168 $396,610
304 Land and Land Rights
305 Structures and Improvements
306 Leasehold Improvements 1,046,407 $232,722 $1,279,129
307 Equipment 1,502,762 538,230 ($29,493) $2,011,499
308 Office Furniture and Fixtures 1,353,042 320,210 $1,673,252
309 Automobiles, Other Vehicles 5,286 673 $5,959
and Related Garage Equipment
310 Aircraft and Airport Equipment 494,581 $494,581
311 Other Service Company
Property
---------- ---------- -------- ----------
TOTAL $4,575,886 $1,283,469 $1,675 $5,861,030
========== ========== ======== ==========
</TABLE>
(1) Provide an explanation of those changes considered material:
Other changes for account 307 are account 108.25, Salvage and a
reclassification to account 303.
<PAGE>
ANNUAL REPORT FOR ENTERGY OPERATIONS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1995
SCHEDULE IV - INVESTMENTS
Instructions:
Complete the following schedule concerning investments.
Under Account 124 "Other Investments," state each investment
separately, with description, including, the name of issuing
company, number of shares or principal amount, etc.
Under Account 136, "Temporary Cash Investments," list each
investment separately.
Balance at Balance at
Beginning of Close of
Year Year
Description
Account 123 - Investment in Associated Companies None None
Account 124 - Other Investments None None
Account 136 - Temporary Cash Investments None None
---- ----
TOTAL 0 0
==== ====
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
For the Year Ended December 31, 1995
Schedule V - Accounts Receivable from Associate Companies
Instructions:
Complete the following schedule listing accounts receivable from each
associate company. Where the service company has provided accommodation
or convenience payments for associate companies, a separate listing
of total payments for each associate company by subaccount should be
provided.
Balance at Balance at
Beginning of Close of
Description Year Year
Account 146 - Accounts Receivable from Associate Companies
Arkansas Power & Light 2,767,248 5,733,169
System Energy Resources, Inc. 2,135,340 17,079,711
Louisiana Power & Light 956,993
Mississippi Power & Light 333
Entergy Services, Inc. 125,718 69,497
Entergy Corporation (55,261) 23,887
Gulf States Utilities 11,707,144 3,589,666
---------- ----------
TOTAL 16,680,189 27,453,256
========== ==========
Total
Analysis of Convenience or Accommodation Payments: Payments
None
----
TOTAL PAYMENTS 0
====
<PAGE>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
For the Year Ended December 31, 1995
Schedule VI - Fuel Stock Expense Undistributed
Instructions:
Report the amount of labor and expenses incurred with respect to
fuel stock expenses during the year and indicate amount attributable
to each associate company. Under the section headed "Summary" listed
below give an overall report of the fuel functions performed by
the service company.
Description Labor Expenses Total
Account 152 - Fuel Stock Expenses Undistributed None None None
---- ---- ----
TOTAL -0- -0- -0-
==== ==== ====
Summary:
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
For the Year Ended December 31, 1995
Schedule VII - Stores Expense Undistributed
Instructions:
Report the amount of labor and expenses incurred with respect to stores
expense during the year and indicate amount attributable to each associate
company.
Description Labor Expenses Total
Account 163 - Stores Expense Undistributed 0 106,065 106,065
--- ------- -------
TOTAL -0- 106,065 106,065
=== ======= =======
<PAGE>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1995
SCHEDULE VIII - MISCELLANEOUS CURRENT AND ACCRUED ASSETS
Instructions:
Provide detail of items in this account. Items less than $10,000 may be
grouped, showing the number of items in each group.
Balance Balance
at at
Description Beginning Close of
of Year Year
Account 174 - Miscellaneous Current and
Accrued Assets
174.1 Unbilled Jobbing Cost 847,501 285,622
174.899 Misc. Current & Accrued 52,228 5,515
Assets - P/R ------- -------
TOTAL 899,729 291,137
======= =======
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1995
Schedule IX - Miscellaneous Deferred Debits
Instructions:
Provide detail of items in this account. Items less than $10,000 may
be grouped by class showing the number of items in each class.
Balance Balance
at at
Description Beginning Close of
of Year Year
186001 Restricted Share Awards - Executive $40,099
186008 Strategic Performance Plan 153,975
186009 Travel Advance Suspense (10,462)
186011 Telephone & Cell/Page - Operations 41
186013 ARM Vouchers 84,948
1861 Miscellaneous Other/Suspense 263 7,000
186907 Deferred Executive Compensation 64,916 64,916
186908 Deferred Executive Compensation 44,029 44,029
186909 Deferred Outplacement Costs 45,815 45,815
186910 Org. Costs 2,874
186920 Deferred Executive Compensation 341 341
186961 Federal Non-curr Recoverage Income Tax 155,459 155,459
-------- --------
TOTAL $313,697 $586,161
======== ========
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1995
Schedule X - Research, Development or Demonstration Expenditures
Instructions.
Provide a description of each material research, development, or demonstration
project which incurred costs by the service corporation during the year.
Description Amount
Account 188 - Research, Development, or Demonstration Expenditures None
-----
TOTAL - 0 -
=====
<PAGE>
<TABLE>
<CAPTION>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1995
SCHEDULE XI - PROPRIETARY CAPITAL
Par or
Number Stated Outstanding Close of Period
of Shares Value No. of Total
Account Number Class of Stock Authorized Per Share Shares Amount
<S> <C> <C> <C> <C>
Account 201-Common Stock Issued 1,000 $5.00 1,000 $5,000
</TABLE>
Instructions:
Classify amounts in each account with brief explanation, disclosing the
general nature of transactions which give rise to the reported amounts.
Description Amount
Account 211 - Miscellaneous Paid-in Capital 995,000
Account 215 - Appropriated Retained Earnings None
--------
TOTAL $995,000
========
Instructions:
Give particulars concerning net income or (loss) during the year,
distinguishing between compensation for the use of capital owed or
net loss remaining from servicing nonassociates per the General
Instructions of the Uniform System of Accounts. For dividends paid
during the year in cash or otherwise, provide rate percentage,
amount of dividend, date declared and date paid.
<TABLE>
<CAPTION>
Balance at Net Income Dividends Balance at
Beginning of -or (loss) Paid Close of
Description Year Year
<S> <C> <C> <C> <C>
Account 216 - Unappropriated Retained Earnings None None None None
----- ----- ----- -----
TOTAL - 0 - - 0 - - 0 - - 0 -
===== ===== ===== =====
</TABLE>
<PAGE>
<TABLE>
<CAPTION>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1995
SCHEDULE XII - LONG TERM DEBT
Instructions:
Advances from associate companies should be reported separately for
advances on notes, and advances on open account. Names of associate
companies from which advances were received shall be shown under the
class and series of obligation column. For Account 224 - Other long-term
debt provide the name of creditor company or organization, terms of
the obligation, date of maturity, interest rate, and the amount
authorized and outstanding.
Terms of
Obligation Balance at Balance at
Class & Series Date of Interest Amount Beginning Close
Name of Creditor of Obligation Maturity Rate Authorized of Year Additions Deductions(1) of Year
<S> <C> <C> <C>
Account 223 - Advances from
Associate
Companies: - 0 - - 0 - - 0 -
Account 224 - Other Long-Term
Debt: - 0 - - 0 - - 0 -
TOTAL - 0 - - 0 - - 0 - - 0 -
(1) Give an explanation of Deductions:
</TABLE>
<PAGE>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1995
SCHEDULE XIII - CURRENT AND ACCRUED LIABILITIES
Instructions:
Provide balance of notes and accounts payable to each associate company.
Give description and amount of miscellaneous current and accrued
liabilities. Items less than $10,000 may be grouped, showing the number
of items in each group.
Balance at Balance at
Description Beginning Close of
of Year Year
Account 233 - Notes Payable to 12,342,696 5,779,521
Associate Companies
---------- ---------
TOTAL 12,342,696 5,779,521
---------- ---------
Account 234 - Accounts Payable to Associate Companies
Arkansas Power & Light 256,035
System Energy Resources, Inc.
Louisiana Power & Light 5,841,977 5,286,354
Entergy Services, Inc. 5,243,031 4,203,493
Entergy Corporation 14,983 2,493,096
Money Pool Interest Payable 54,145 37,713
Agency A/P to ESI (11,288)
Gulf States Utilities (963,682)
---------- ----------
TOTAL 11,142,848 11,313,009
---------- ----------
Account 242 - Miscellaneous Current and Accrued Liabilities
242002 Severance Payroll Accruals 1,008,445
242003 Audit Expense (2) (10,688)
242901 Other - Ext.Dir.Stock Plan 21,645 24,286
---------- ----------
TOTAL 21,643 1,022,043
========== ==========
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
For the Year Ended December 31, 1995
Schedule XIV - Notes to Financial Statements
Instructions:
The space below is provided for important notes regarding the financial
statements or any account thereof. Furnish particulars as to any significant
contingent assets or liabilities existing at the end of the year. Notes
relating to financial statements shown elsewhere in this report may be
indicated here by reference.
See pages 14 ( 2 ) through 14 ( 7 )
<PAGE>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1995
SCHEDULE XIV - NOTES TO FINANCIAL STATEMENTS
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Organization
Entergy Operations, Inc. (Entergy Operations), a nuclear
management service company wholly owned by Entergy Corporation
(Entergy), has operating responsibility for Arkansas Power & Light
Company's (AP&L) Arkansas Nuclear One Generating Station Units 1 and 2
(ANO), Gulf States Utilities' (GSU) River Bend Steam Electric
Generating Station (River Bend), Louisiana Power & Light Company's
(LP&L) Waterford Steam Electric Generating Station Unit No. 3
(Waterford 3), and System Energy Resources, Inc.'s (System Energy)
Grand Gulf Nuclear Station Unit 1 (Grand Gulf 1), subject,
respectively, to AP&L's, GSU's, LP&L's, and System Energy's oversight.
AP&L, GSU, LP&L, System Energy and the other Grand Gulf 1 and River
Bend co-owners retained their ownership interests in their respective
nuclear generating units. Further, AP&L, GSU, LP&L, and System Energy
retained their associated capacity and energy entitlements and pay
directly or reimburse Entergy Operations for the costs associated with
the operation and maintenance of these units. Entergy entered into
separate guarantee agreements with AP&L, GSU, LP&L, and System Energy
whereby Entergy guaranteed the financial ability of Entergy Operations
to meet its various financial obligations to AP&L, GSU, LP&L, and
System Energy under the operating agreements, as long as AP&L, GSU,
LP&L, and System Energy continue to meet their payment obligations to
Entergy Operations under the applicable operating agreements.
System of Accounts
Entergy Operations maintains its accounts in accordance with the
system of accounts prescribed by the Securities and Exchange
Commission (SEC). Certain previously reported amounts have been
reclassified to conform to current classifications with no effect on
net income.
Depreciation and Amortization
Depreciation is computed on a straight-line basis at rates based
on the estimated service lives of the various classes of property.
Amortization of leasehold improvements is computed on a straight-line
basis over the lease terms.
Income Taxes
The company accounts for income taxes pursuant to Statement of
Financial Accounting Standards No. 109 "Accounting For Income Taxes"
(SFAS 109). This standard requires that deferred income taxes be
recorded for all temporary differences between the financial statement
and tax basis of assets and liabilities and loss carryforwards, and
that deferred tax balances be based on enacted tax laws at tax rates
that are expected to be in effect when the temporary differences
reverse.
The Company joins its parent and the other Entergy Subsidiaries
in filing a consolidated Federal income tax return. Income taxes (or
benefits) are allocated to the Company in proportion to its
contribution to consolidated taxable income. SEC regulations require
that no System company pay more income taxes than it would have paid
had a separate income tax return been filed. In addition, Entergy
Operations, Inc. files a consolidated Arkansas and combined
Mississippi income tax return with certain other System companies.
Fair Value Disclosure
Entergy Operations considers the carrying amounts of financial
instruments classified as current assets and liabilities to be a
reasonable estimate of their fair value because of the short maturity
of these instruments. Due to its related party nature, determination
of the fair value of advances from stockholder is not considered
practicable.
Cash and Cash Equivalents
Entergy Operations considers all unrestricted highly liquid debt
instruments purchased with an original maturity of three months or
less to be cash equivalents.
Use of Estimates in the Preparation of Financial Statements
The preparation of Entergy Operations' financial statements in
conformity with generally accepted accounting principles requires
management to make estimates and assumptions that affect reported
amounts of assets and liabilities and disclosure of contingent assets
and liabilities as of December 31, 1995 and 1994 and the reported
amounts of revenues and expenses during fiscal years 1995, 1994, and
1993. Adjustments to the reported amounts of assets and liabilities
may be necessary in the future to the extent that future estimates or
actual results are different from the estimates used in 1995 financial
statements.
NOTE 2. LINES OF CREDIT AND RELATED BORROWINGS
Entergy Operations, through a line of credit with interest at
rates based on the prime rate at a New York bank, has SEC
authorization, through November 30, 1996, to effect short-term
borrowings from Entergy in an aggregate amount outstanding at any one
time of up to $15 million. This line of credit was not used during
1995, 1994 or 1993.
Entergy Operations participates with certain other System
companies in the System Money Pool (Money Pool), an intra-system
borrowing arrangement designed to reduce the System's dependence on
external short-term borrowings. As authorized by the SEC, the
borrowings by Entergy Operations from the Money Pool may not exceed
the amount of the unused portion of the line of credit discussed
above.
The borrowings from the Money Pool and applicable interest rates
for 1995, 1994 and 1993 were as follows:
1995 1994 1993
Average borrowing $ 9,521,240 $ 6,482,000 $ 7,737,521
Maximum borrowing at month end $11,519,300 $13,325,000 $11,081,000
Average effective interest rate 6.0% 4.2% 3.1%
during the year
Effective interest rate at end 5.9% 6.1% 3.2%
of year
NOTE 3. COMMITMENTS AND CONTINGENCIES
Entergy-GSU Merger
In connection with the Entergy-GSU Merger,which was consummated
on December 1993, GSU filed two applications with the NRC in January
1993 to amend the River Bend operating license. The applications
sought the NRC's consent to the Merger and to a change in the licensed
operator of the facility from GSU to Entergy Operations. In August
1993 Cajun filed a petition to intervene and a request for a hearing
in the proceeding. In January 1994, the presiding NRC Atomic Safety
and Licensing Board (ASLB) issued an order granting Cajun's petition
to intervene and ordering a hearing on one of Cajun's contentions. In
1994, subsequent to Cajun's intervention in such proceedings, the NRC
Staff issued the two license amendments for River Bend, which were
effective immediately upon consummation of the Merger. A hearing on
the proceeding before the ASLB has been postponed, pending approval of
a petition by Cajun to withdraw such a proceeding. On February 14,
1994, Cajun filed with the D.C. Circuit petitions for review of the
two license amendments for River Bend. In March 1995, the D.C.
Circuit ordered the original NRC order and license amendments be set
aside, and remanded the case to the NRC for further consideration.
Subsequently, the NRC affirmed its original findings and reissued the
two license amendments approving the Merger and the change in the
licensed operator of River Bend. Cajun has filed a petition for
review with the D. C. Circuit, and oral arguments are expected to be
heard in May 1996. These two amendments are in full force and effect,
but are subject to the outcome of the two proceedings.
NOTE 4. OPERATING LEASES
Upon formation of Entergy Operations, certain operating leases
were either assigned to Entergy Operations by System Energy, or
entered into directly by Entergy Operations.
Total rental charges to expense for 1995, 1994, and 1993 were
approximately $14.3 million, $13.2 million, and $13.9 million,
respectively, of which approximately $10.8 million, $9.5 million, and
$10.3 million, respectively, related to rent expense associated
directly with AP&L, LP&L, or System Energy leases and approximately
$3.5 million, $3.7 million, and $3.6 million, respectively, related to
rent expense associated with Entergy Operations leases discussed
above. As of December 31, 1995, Entergy Operations had non-cancelable
operating leases with future minimum rental commitments on building
space as follows:
Minimum Lease
Payments
(In Thousands)
1995 $3,058
1996 2,510
1997 2,365
1998 2,335
1999 2,321
For years thereafter 9,202
-------
TOTAL $21,791
=======
NOTE 5. POSTRETIREMENT BENEFITS
Pension Plans
Effective June 1990, all of System Energy's employees became
employees of Entergy Operations. However, the employees still
remained under System Energy's postretirement benefit plan, and no
transfers of related pension liabilities and assets were made. Also,
ANO and Waterford 3 employees who transferred to Entergy Operations in
June 1990, remained under AP&L's and LP&L's plans, respectively, and
no transfers of related pension liabilities and assets were made.
Additionally, River Bend employees who became EOI employees in January
1994 remained under the GSU pension plan.
Effective January 1, 1995 the System Companies Retirement Income
Plans were amended to transfer assets and related liabilities to a
single Entergy Corporation Retirement Plan for all non-bargaining
employees. Entergy Operations' bargaining employees continue to
participate in the postretirement plans of either AP&L, GSU, LP&L, or
System Energy, depending upon their work location. The System's
policy is to fund pension costs in accordance with contribution
guidelines established by the Employee Retirement Income
Other Postretirement Benefits
Entergy Operations provides certain health care and life
insurance benefits for retired employees. Substantially all employees
may become eligible for these benefits if they reach retirement age
while still working for the System companies.
Effective January 1, 1993, Entergy Operations adopted SFAS No.
106, "Employers' Accounting for Postretirement Benefits Other Than
Pensions." This standard requires a change from a cash method to an
accrual method of accounting for postretirement benefits other than
pensions. The System operating companies (other than MP&L and NOPSI)
continue to fund these benefits on a pay-as-you-go basis. At January
1, 1993, the actuarially determined accumulated postretirement benefit
obligation (APBO) earned by retirees and active employees of Entergy
Operations was estimated to be approximately $5.2 million. This
obligation is being amortized over a 20-year period beginning in 1993.
Total 1995, 1994 and 1993 postretirement benefit cost of Entergy
Operations including amounts capitalized and deferred, included the
following components:
1995 1994 1993
(In Thousands)
Service cost - benefits earned during the period $ 687 642 599
Interest cost on APBO 603 337 429
Net amortization and deferral 262 167 262
------ ------ ------
Net postretirement benefit cost $1,552 $1,146 $1,290
====== ====== ======
The funded status of Entergy Operations' postretirement plan as
of December 31, 1995 and 1994, was:
1995 1994
(In Thousands)
Accumulated postretirement benefit obligation:
Retirees $ 2,951 $ 509
Other fully eligible participants 1,550 1,563
Other active participants 4,165 2,580
------- -------
8,666 4,652
Unrecognized transition obligation 4,456 4,718
Unrecognized net loss (gain)/other 428 (2,332)
------- -------
Accrued postretirement benefit liability $(3,782) $(2,266)
======= =======
The assumed health care cost trend rate used in measuring the
APBO was 8.4% for 1996, gradually decreasing each successive year
until it reaches 5.0% in 2005. A one percentage-point increase in the
assumed health care cost trend rate for each year would have increased
the APBO as of December 31, 1995, by 14.3%, and the sum of the service
cost and interest cost by approximately 16.6%. The assumed discount
rate and rate of increase in future compensation used in determining
the APBO were 7.5% for 1995, 8.5% for 1994, and 7.5% for 1993 and 4.6%
for 1995, 5.1% for 1994 and 5.5% for 1993, respectively.
NOTE 6. TRANSACTIONS WITH AFFILIATES
Entergy Operations has been authorized, pursuant to certain
operating agreements, to act as an agent for AP&L, GSU, LP&L, and
System Energy in the operations, but not ownership, of ANO, River
Bend, Waterford 3, and Grand Gulf 1, respectively. In return, AP&L,
GSU, LP&L, and System Energy pay directly or reimburse Entergy
Operations for the costs associated with operating those units.
Entergy Operations receives, pursuant to a service agreement,
technical and advisory services from Entergy Services, Inc. These
services amounted to $27.3 million in 1995, $27.5 million in 1994, and
$27.3 million in 1993 with AP&L, LP&L and System Energy reimbursing
Entergy Operations for their respective portions.
NOTE 7. INCOME TAXES
Deferred income taxes are provided in recognition of temporary
differences between the financial reporting and income tax basis of
assets and liabilities and loss carryforwards. Deferred income tax
assets (liabilities) are comprised of the following at December 31,
1995 and 1994:
1995 1994
Deferred Tax Assets:
Excess capital loss $ 402,968 $ -
Severance reserve 385,730 -
Deferred compensation 183,777 328,576
Operating reserves 98,023 998,403
Other 8,161 20,412
---------- ----------
Total $1,078,659 $1,347,391
Deferred Tax Liablities:
Depreciation $ (201,450) $ (212,959)
Other - -
---------- ----------
Total $ (201,450) $ (212,959)
Net Deferred Tax Assets $ 877,209 $1,134,432
========== ==========
The ultimate realization of these deferred tax assets is
dependent upon future taxable income sufficient to offset the related
deductions and loss carryforwards within the applicable carryforward
period.
The provision for intercompany (benefit) expense in lieu of
federal income taxes for the year ended December 31, 1995 and 1994
consisted of the following:
For the Years Ended December 31,
1995 1994
Current:
Federal $ 64,295 $1,024,579
State (57,641) 61,490
-------- ----------
Total 6,654 1,086,069
-------- ----------
Deferred:
Federal 223,598 (1,056,300)
State 33,625 (191,207)
-------- ----------
Total 257,223 (1,247,507)
-------- ----------
Recorded income tax expense $263,877 $ (161,438)
======== ==========
<PAGE>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1995
SCHEDULE XV - STATEMENT OF INCOME
Account Description Current Year Prior Year
Income
457 Services rendered to associate companies $682,065,184 $763,524,781
458 Services rendered to nonassociate companies
421 Miscellaneous income or loss
------------ ------------
Total income 682,065,184 763,524,781
------------ ------------
Expense
920 Salaries and wages 262,548,829 252,951,770
921 Office supplies and expenses 136,560,869 206,205,831
922 Administrative expense transferred - credit
923 Outside services employed 214,170,394 242,842,742
924 Property insurance 10,248,530 6,509,771
925 Injuries and damages 1,152,869 237,932
926 Employee pensions and benefits 21,260,843 25,760,795
928 Regulatory commission expense 78,367 0
930.1 General advertising expenses
930.2 Miscellaneous general expenses 292,740 474,491
931 Rents 14,287,159 13,203,147
932 Maintenance of structures and equipment
403 Depreciation and amortization expense 1,283,469 1,268,684
408 Taxes other than income taxes 19,263,851 13,401,797
409 Income taxes 6,654 1,086,069
410 Provision for deferred income taxes 0 533,869
411 Provision for deferred income taxes - credit 257,223 (1,781,376)
411.5 Investment tax credit
421.0 Miscellaneous Non-Operating Income 0 0
426.1 Donations 69,075 178,603
426.4 Civic Political & Related Activities 5,617 4,037
426.5 Other deductions 2,927 337,525
427 Interest on long-term debt
430 Interest on debt to associate companies 575,768 306,801
431 Other interest expense 0 2,293
------------ ------------
Total Expense 682,065,184 763,524,781
------------ ------------
Net Income or (Loss) $0 $0
============ ============
<PAGE>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1995
ANALYSIS OF BILLING
ASSOCIATE COMPANIES - ACCOUNT 457
Compensation
Direct Indirect For Total
Costs Costs Use of Amount
Name of Associate Company Charged Charged Capital Billed
457-1 457-2 457-3
Arkansas Nuclear one $203,591,297 $25,054,793 $228,646,090
Waterford 3 Nuclear Station 116,615,386 20,340,781 $136,956,167
Grand Gulf Nuclear Station * 143,804,682 22,446,632 $166,251,314
Riverbend Nuclear Station * 127,754,385 22,457,228 $150,211,613
------------ ----------- ----- ------------
TOTAL $591,765,750 $90,299,434 - 0 - $682,065,184
============ =========== ===== ============
* - EOI does not render bills directly to non-associate owners of
this facility.
EOI renders a bill to Associate Companies who provide invoices to the
co-owners for their allocated costs
<PAGE>
<TABLE>
<CAPTION>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1995
ANALYSIS OF BILLING
NONASSOCIATE COMPANIES - ACCOUNT 458
Instructions:
Provide a brief description of the services rendered to each nonassociate
company:
Direct Indirect Compensation Excess Total
Cost Cost For Use Total or Amount
Name of Nonassociate companies Charged Charged of Capital Cost Deficiency Billed
458-1 458-2 457-3 458-4
<S> <C> <C> <C> <C> <C> <C>
None None None None None None
---- ---- ---- ---- ---- ----
Total - 0 - - 0 - - 0 - - 0 - - 0 - - 0 -
===== ===== ===== ===== ===== =====
</TABLE>
<PAGE>
<TABLE>
<CAPTION>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1995
SCHEDULE XVI - ANALYSIS OF CHARGES FOR SERVICE -
ASSOCIATE AND NONASSOCIATE COMPANIES
Total cost of service will equal for associate and nonassociate companies
the total amount billed under their separate analysis of billing schedules.
Nonassociate
Associate Company Charges Company Charges Total Charges for Service
Direct Indirect Direct Indirect Direct Indirect
Account Description of Items Cost Cost Total Cost Cost Total Cost Cost Total
<S> <C> <C> <C> <C> <C> <C> <C>
920 Salaries and Wages 225,333,727 37,215,102 262,548,829 225,333,727 37,215,102 262,548,829
921 Office Supplies & Expenses 123,100,966 13,459,903 136,560,869 123,100,966 13,459,903 136,560,869
922 Administrative Expense
Transferred - Credit
923 Outside Services Employed 197,068,360 17,102,034 214,170,394 197,068,360 17,102,034 214,170,394
924 Property Insurance 10,152,801 95,729 10,248,530 10,152,801 95,729 10,248,530
925 Injuries and Damages 921,357 231,512 1,152,869 921,357 231,512 1,152,869
926 Employee Pensions and
Benefits 6,528,832 14,732,011 21,260,843 6,528,832 14,732,011 21,260,843
928 Regulatory Commission Expense 78,367 78,367 78,367 78,367
930.1 General Advertising Expenses
930.2 Miscellaneous General Expenses 220,947 71,793 292,740 220,947 71,793 292,740
931 Rents 10,738,776 3,548,383 14,287,159 10,738,776 3,548,383 14,287,159
932 Maintenance of Structures and
Equipment
403 Depreciation and Amortization 1,283,469 1,283,469 1,283,469 1,283,469
Expense
408 Taxes Other Than Income Taxes17,633,539 1,630,312 19,263,851 17,633,539 1,630,312 19,263,851
409 Income Taxes 6,654 6,654 6,654 6,654
410 Provision for Deferred Income Taxes
411 Provision for Deferred Income Taxes 257,223 257,223 257,223 257,223
- Credit
411.5 Investment Tax Credit
421 Miscellaneous Nonoperating Income
426.1 Donations 65,218 3,857 69,075 65,218 3,857 69,075
426.4 Civic Political & Related Activities 5,617 5,617 5,617 5,617
426.5 Other Deductions 1,227 1,700 2,927 1,227 1,700 2,927
427 Interest on Long-Term Debt
431 Other Interest Expense
----------------------------------------------------------------------------------------------
TOTAL EXPENSES 591,765,750 89,723,666 663,857,000 591,765,750 89,723,666 681,489,416
----------------------------------------------------------------------------------------------
Compensation for use of Equity Capital
----------------------------------------------------------------------------------------------
430 Interest on Debt to
Associate Companies 575,768 575,768 575,768 575,768
----------------------------------------------------------------------------------------------
TOTAL COST OF SERVICE 591,765,750 90,299,434 664,432,768 591,765,750 90,299,434 682,065,184
==============================================================================================
</TABLE>
<PAGE>
<TABLE>
<CAPTION>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1995
SCHEDULE XVII - SCHEDULE OF EXPENSE DISTRIBUTION
BY DEPARTMENT OR SERVICE FUNCTION
Instruction:
Indicate each department or service function. (See Instruction 01-3 General
Structure of Accounting System: Uniform System of Accounts).
DEPARTMENT OR SERVICE FUNCTION
Total Arkansas Grand Gulf Waterford 3 Riverbend
Account Description of Items Directs & Total Nuclear Nuclear Nuclear Nuclear
Number Indirects Directs One Station Station Station
<S> <C> <C> <C> <C> <C> <C> <C>
920 Salaries and Wages $262,548,829 $225,333,727 $79,235,420 $52,672,540 $46,751,661 $46,674,106
921 Office Supplies and Expenses $136,560,869 123,100,966 44,604,235 22,718,546 30,350,523 25,427,662
922 Administrative Expense Transferred
- Credit
923 Outside Services Employed $214,170,394 197,068,360 66,426,196 53,733,842 31,168,022 45,740,300
924 Property Insurance $10,248,530 10,152,801 1,053,379 7,284,684 727,878 1,086,860
925 Injuries and Damages $1,152,869 921,357 217,823 135,518 238,027 329,989
926 Employee Pensions and Benefits $21,260,843 6,528,832 2,937,582 2,165,092 2,380,606 (954,448)
928 Regulatory Commission Expense $78,367
930.1 General Advertising Expense
930.2 Miscellaneous General Expense $292,740 220,947 184,000 36,947
931 Rents $14,287,159 10,738,776 2,809,121 1,272,680 1,139,153 5,517,822
932 Maintenance of Structures and
Equipment
403 Depreciation and Amortization $1,283,469
Expense
408 Taxes Other Than Income Taxes $19,263,851 17,633,539 6,306,766 3,572,973 3,859,247 3,894,553
409 Income Taxes $6,654
410 Provision for Deferred Income
Taxes
411 Provision for Deferred Income $257,223
Taxes - Credit
411.5 Investment Tax Credit
421 Miscellaneous Nonoperating Income
426.1 Donations $69,075 65,218 355 64,538 325
426.4 Civic, Political & Related $5,617
Activities
426.5 Other Deductions $2,927 1,227 420 269 269 269
427 Interest on Long-Term Debt
430 Interest on Debt to Associate $575,768
Companies
431 Other Interest Expense
---------------------------------------------------------------------------
TOTAL EXPENSES 682,065,184 591,765,750 203,591,297 143,804,682 116,615,386 127,754,385
===========================================================================
</TABLE>
<PAGE>
<TABLE>
<CAPTION>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1995
SCHEDULE XVII - SCHEDULE OF EXPENSE DISTRIBUTION
BY DEPARTMENT OR SERVICE FUNCTION
Instruction:
Indicate each department or service function. (See Instruction 01-3 General
Structure of Accounting System: Uniform System of Accounts).
DEPARTMENT OR SERVICE FUNCTION
Total Indirects Indirects Indirects Indirects
Account Description of Items Indirects Arkansas Grand
Number (Memo) Nuclear One Gulf Waterford 3 Riverbend
<S> <C> <C> <C> <C> <C> <C>
920 Salaries and Wages $37,215,102 $10,864,915 $7,981,145 $8,960,514 $9,408,528
921 Office Supplies and Expenses $13,459,903 3,885,287 3,910,091 3,243,679 2,420,846
922 Administrative Expense
Transferred - Credit
923 Outside Services Employed $17,102,034 5,119,130 5,206,071 3,834,134 2,942,699
924 Property Insurance $95,729 21,446 29,941 20,574 23,768
925 Injuries and Damages $231,512 (95,248) 123,366 4,649 198,745
926 Employee Pensions and Benefits $14,732,011 3,463,263 3,229,500 2,378,442 5,660,806
928 Regulatory Commission Expense $78,367 19,532 19,860 18,783 20,192
930.1 General Advertising Expense
930.2 Miscellaneous General Expense $71,793 17,167 20,502 17,109 17,015
931 Rents $3,548,383 911,054 851,223 977,425 808,681
932 Maintenance of Structures and
Equipment
403 Depreciation and Amortization $1,283,469 304,963 378,203 310,919 289,384
Expense
408 Taxes Other Than Income Taxes $1,630,312 330,288 484,116 361,949 453,959
409 Income Taxes $6,654 1,544 1,664 1,723 1,723
410 Provision for Deferred Income
Taxes
411 Provision for Deferred Income $257,223 64,439 64,307 64,238 64,239
Taxes - Credit
411.5 Investment Tax Credit
421 Miscellaneous Nonoperating
Income
426.1 Donations $3,857 1,241 872 872 872
426.4 Civic, Political & Related $5,617 1,405 1,404 1,404 1,404
Activities
426.5 Other Deductions $1,700 425 425 425 425
427 Interest on Long-Term Debt
430 Interest on Debt to Associate $575,768 143,942 143,942 143,942 143,942
Companies
431 Other Interest Expense
----------------------------------------------------------
TOTAL EXPENSES 90,299,434 25,054,793 22,446,632 20,340,781 22,457,228
==========================================================
</TABLE>
<PAGE>
<TABLE>
<CAPTION>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1995
DEPARTMENTAL ANALYSIS OF SALARIES - ACCOUNT 920
Departmental Salary Expense
Name of Department Included in Amounts Billed to Number of
Indicate each department Total Parent Other Non Personnel
or service function Amount Company Associates Associates End of Year
<S> <C> <C> <C>
Directs - ANO $79,235,420 $79,235,420 1,319
Directs - RiverBend 46,674,106 $46,674,106 864
Directs - Grand Gulf 52,672,540 $52,672,540 905
Directs - Waterford 3 46,751,661 $46,751,661 817
Indirects - ANO 10,864,916 $10,864,916 46
Indirects - RiverBend 9,408,527 $9,408,527 40
Indirects - Grand Gulf 7,981,145 $7,981,145 34
Indirects - Waterford 3 8,960,514 $8,960,514 38
------------ ------------ -----
TOTAL $262,548,829 $262,548,829 4,063
============ ============ =====
</TABLE>
* EOI does not render bills directly to non-associate owners of this facility.
EOI renders a bill to Associate Companies who provide invoices to the
co-owners for their allocated costs.
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
For the Year Ended December 31, 1995
Outside Services Employed - Account 923
Instructions:
Provide a breakdown by subaccount of outside services employed. If the
aggregate amounts paid to any one payee and included within one subaccount
is less than $25,000, only the aggregate number and amount of all such
payments included within the subaccount need be shown. Provide a subtotal
for each type of service.
Relationship
"A" - Associate
"NA" - Non
From Whom Purchased Address Associate Amount
See pages 21 (2) through 21 (15)
<PAGE>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1995
OUTSIDE SERVICES EMPLOYED - ACCOUNT 923
Instructions:
Provide a breakdown by subaccount of outside services employed. If the
aggregate amounts paid to any one payee and included within one subaccount
is less than $25,000, only the aggregate number and amount of all such
payments included within the subaccount need be shown. Provide a
subtotal for each type of service.
Relationship
"A" - Associate
"N/A" - Non
From Whom Purchased Address Associate Amount
Outside Services - Auditing
COOPERS & LYBRAND N/A 104,718
------------
Subtotal 104,718
------------
Outside Services - Engineering
ABB CE NUCLEAR POWER N/A 9,239,929
ADVANCED CORROSION ENGINEERING N/A 26,484
AURA ENERGY CORP N/A 149,218
AURORA NUCLEAR TECH SVCS INC N/A 442,753
B & W FUEL COMPANY N/A 58,005
B&W NUCLEAR SERVICE COMPANY N/A 8,225,780
BARNHART CRANE & RIGGING N/A 67,600
BCP TECHNICAL SERVICES INC N/A 1,769,829
BECHTEL POWER CORPORATION N/A 27,772,105
BW/IP INTERNATIONAL INC N/A 74,623
CE NUCLEAR POWER N/A 4,708,164
CHANDLER MAY INC N/A 183,173
COHASSET ASSOC, INC. N/A 67,148
CONAM NUCLEAR INC N/A 84,754
COOPER ENERGY SERVICES GROUP N/A 588,129
ENERGY SERVICES GROUP N/A 58,067
EPRI N/A 1,209,929
ERIN ENGINEERING N/A 194,247
GENERAL ELECTRIC CO. N/A 960,632
GEOSCIENCE ENGINEERS LLC N/A 36,095
GILBERT ASSOCIATES INC N/A 1,340,482
GULF ENGINEERING CO N/A 1,424,315
HALLIBURTON NUS ENVIRONMENTAL N/A 156,294
IMPELL CORP N/A 85,564
LAKE ENGINEERING N/A 25,073
NAI ENGINEERING SVCS N/A 82,100
NTS TECHNICAL SERVICES N/A 1,111,924
OAK RIDGE RISK MANAGEMENT N/A 80,914
OMEGA TECHNICAL SERVICES INC N/A 156,549
ONSITE ENGINEERING & MGMT INC N/A 137,620
PACKER ENGINEERING N/A 25,001
PATSCO N/A 402,682
PRC ENGINEERING SYSTEMS INC N/A 1,282,280
RAYTHEON ENGINEERS N/A 541,048
SCIENCE APPLICATION N/A 1,938,656
SENIOR ENGINEERING CO N/A 223,011
SIEMENS POWER CORP. N/A 18,807,122
SOIL TESTING ENGINEERS, INC. N/A 35,558
STONE & WEBSTER ENGINEERING CO N/A 9,533,864
STONER ASSOCIATES N/A 31,239
STRUCTURAL INTEGRITY ASSOC INC N/A 338,597
TELEDYNE BROWN ENGINEERING N/A 29,488
TETRA ENGINEERING GROUP N/A 172,122
VECTRA TECHNOLOGIES INC N/A 6,748,862
VOLT TECHNICAL SERVICES N/A 3,044,738
WESTINGHOUSE ELECTRIC CORP N/A 10,548,162
------------
Subtotal 114,219,929
Outside Services - Legal ------------
REID & PRIEST N/A 13,402
------------
Subtotal 13,402
------------
Outside Services - Management Consultants
AMERICAN ENGINEERING CONSULTANTS N/A 59,159
CALGON INC N/A 1,851,567
CONNALLY CONSULTING N/A 99,289
ENERCON SERVICES INC N/A 5,034,256
HAYES CONSULTING & TRAINING N/A 57,408
HURST CONSULTING, INC N/A 60,413
HYDRO CONSULTANTS N/A 29,207
IEPSON CONSULTING ENGINEERS N/A 441,868
INVENTORY MANAGEMENT CORP N/A 68,413
JANUS MANAGEMENT ASSOC N/A 43,920
NUCLEAR CONSULTING SERVICES N/A 40,188
PRISM CONSULTING INC N/A 76,662
RESOURCE CAPITAL MANAGEMENT N/A 180,300
RIC GROUP ADMINISTRATIVE N/A 62,500
SPEC CONSULTANTS INC N/A 1,305,734
STRATEGIC BUSINESS SOLUTIONS N/A 57,885
SYSTEM IMPROVEMENTS INC N/A 30,947
TIM MARTIN & ASSOCIATES N/A 73,505
ULTIMATE POWER SOLUTIONS N/A 35,427
------------
Subtotal 9,608,648
------------
Outside Services - Other
A & W INDUSTRIAL PAINTING N/A 73,775
A E C L TECHNOLOGIES 38 N/A 188,221
ACTION TECHNICAL SERVICES N/A 59,930
AIRETECH CORP N/A 194,306
ALGOR INCORPORATED N/A 29,535
AMERICAN ECOLOGY CONSULTANTS N/A 581,947
AMERICAN REMEDIATION TECH INC N/A 146,900
AMERICAN SOCIETY OF MECHANICAL ENGINEERS N/A 27,274
AMERICAN TECHNICAL INSTITUTE N/A 121,155
ANALYTICS INC N/A 29,966
ANCHOR DARLING VALVE N/A 976,612
APPLIED ENERGY CO. N/A 39,000
APPLIED RADIOLOGY CONTROL N/A 60,536
APPLIED RESEARCH AND ENGINEERING N/A 39,535
APPLIED TECHNOLOGY SERVICES N/A 56,787
APTECH ENGINEERING SERVICES N/A 25,055
ARKANSAS DEPT OF FINANCE N/A 797,013
ARKANSAS RAILROAD CONTRACTORS N/A 37,500
ARKANSAS TECH UNIVERSITY N/A 43,630
ARKWRIGHT MUTUAL INSURANCE N/A 352,862
ARNOLD CARPETS N/A 38,602
ARROW ELECTRONICS INC N/A 30,107
ASSOCIATED TECHNICAL N/A 127,913
ATLANTIC GROUP INC N/A 2,770,785
ATLAS CONSULTING GROUP N/A 38,142
BALL MECHANICAL SERVICES N/A 58,911
BARRIERE CONSTRUCTION N/A 110,767
BARTLETT NUCLEAR INC N/A 1,638,414
BECHTEL SOFTWARE INC N/A 152,893
BECKMAN INSTRUMENTS, INC. N/A 27,268
BELCAN SERVICES GROUP N/A 574,461
BETZ INDUSTRIAL N/A 28,831
BETZ WATER MANAGEMENT N/A 113,375
BIG RIVER TIRE N/A 27,024
BLC LEASE N/A 42,030
BLUESTONE CO N/A 48,559
BOE TEL N/A 31,838
BRENT NOBLE CARPENTRY N/A 69,118
BROOKS SUPPORT SYSTEMS N/A 48,215
BROWNING-FERRIS INDUSTRIES N/A 36,447
BUFORD CONSTRUCTION CO. N/A 123,910
BUQUET & LEBLANC N/A 3,382,763
CAIN INDUSTRIAL SERVICES N/A 344,851
CAJUN CONTRACTORS N/A 1,272,099
CALVERT CO. N/A 163,122
CAMBAR SOFTWARE N/A 96,000
CANBERRA INDUSTRIES INC N/A 78,139
CAROLINA POWER & LIGHT N/A 1,350,000
CASSIDY INC N/A 45,867
CATARACT INC N/A 782,714
C&C MACHINE SHOP N/A 88,665
CEGELEC AUTOMATION N/A 25,359
CENTRAL INTERSTATE WASTE COMPACT N/A 102,500
CHAR SERVICES INC N/A 30,350
CHELAN INC N/A 265,768
CHEM NUCLEAR SYSTEMS INC N/A 4,074,091
CIVIL CONSTRUCTION CO N/A 520,717
CLARKLIFT N/A 25,001
CLEVELAND ELECTRIC CO N/A 57,403
CLOCKWORK DESIGNS INC N/A 25,343
CLOVIS HENRY INDUSTRIES N/A 35,769
CK ASSOCIATES, INC N/A 42,527
COMMUNICATIONS SPECIALIST N/A 55,018
COMPUTATIONAL FLUID DYNAMICS N/A 61,260
COMPUTER ASSOCIATES N/A 59,666
COMPUTERVISION CORP N/A 65,792
COOPERHEAT INC N/A 319,676
CRANCH-HARDY & ASSOCIATES N/A 60,198
CROSBY VALVE & GAGE N/A 526,488
CSE INC N/A 299,188
CYGNA ENERGY N/A 62,520
DAVIS, DENNIS D. N/A 27,174
DAY & ZIMMERMANN N/A 2,108,539
DEFENDER SERVICES INC N/A 479,854
DELTA WASTE SYSTEMS N/A 72,600
DEPOSIT GUARANTY NATIONAL BANK N/A 109,556
DEVONRUE LTD N/A 44,728
DIALOGIC COMMUNICATIONS CORP N/A 253,967
DIGITAL EQUIPMENT CORP N/A 176,039
DIVERSIFIED TECHNOLOGIES N/A 45,700
DIXSON INC N/A 25,000
DOBLE ENGINEERING CO, INC N/A 26,400
DOVER ELEVATOR CO N/A 91,313
EASTERN TECHNOLOGIES N/A 435,804
ECAD DIV OF CM TECH N/A 25,140
ENCORE COMPUTER CORP N/A 30,790
ENERTECH N/A 45,480
ENTERGY SERVICES INC A 18,686,474
ENVIRO SOLVE N/A 55,858
EQUIFAX SERVICES INC N/A 34,622
ERGONOMICS IN ACTION N/A 25,484
EXCEL SERVICE CORP N/A 202,179
EXECUTRAIN N/A 172,693
EXPRESS SERVICES INC N/A 133,766
FAILURE ANALYSIS ASSESSMENT N/A 75,337
FEDERAL EMERGENCY MANAGEMENT N/A 151,760
FILENET CORPORATION N/A 173,419
FIRST INTERSTATE BANK N/A 60,267
FIRST NATL BANK OF CHICAGO N/A 38,008
FISCAL SERVICES N/A 514,000
FLEXCON INC N/A 76,853
FLOWMORE SERVICES N/A 28,476
FPI INTERNATIONAL N/A 125,381
FREEZE TECHNOLOGY INTL INC N/A 102,077
FURMANITE N/A 358,879
GARDEN AND PET CENTER N/A 104,891
GDS ASSOCIATES N/A 82,200
GENERAL PHYSICS CORP N/A 1,486,083
GLOBAL DIVERS & CONTRACTORS N/A 102,378
GRANT THORNTON N/A 25,407
GREENBRIAR DIGGING SERVICE N/A 628,442
GRINNELL FIRE PROTECTION N/A 40,197
HAMON COOLING TOWERS N/A 218,620
HAMON POWER SERVICES N/A 69,405
HARTFORD STEAM BOILER INSPECTIONS N/A 39,910
HEAT EXCHANGER SYSTEMS N/A 77,080
HEMINGBOUGH N/A 27,025
HENDERSON SPECIALTIES N/A 156,306
HENDRIE JOSEPH M N/A 29,342
HILSMAN GRAY MDPA N/A 34,311
HILTON COMPUTER SERVICES N/A 32,400
HINDS COMMUNITY COLLEGE N/A 43,477
HI TECH SERVICES, INC N/A 158,060
HOLMAN BOILER WORKS INC N/A 80,510
HOLTEC INTERNATIONAL N/A 46,105
HONEYWELL INC N/A 264,782
HUTCHISON EQUIPMENT N/A 179,609
HYDRAULIC SPECIALISTS N/A 44,356
IBM CORPORATION N/A 28,335
ICESOLV INC N/A 104,997
ILD INC N/A 39,002
INCHCAPE TESTING SERVICES N/A 50,668
INDUSTRIAL EQUIPMENT & VEHICLE N/A 25,000
INDUSTRIAL MEDICAL CENTER N/A 54,072
INDUSTRIAL PRESSURE INC N/A 56,455
INFORMATION HANDLING N/A 92,963
INFORMIX SOFTWARE N/A 31,362
INGERSOLL DRESSER PUMP N/A 120,701
INSTITUTE OF NUCLEAR POWER OPS N/A 49,936
INSULATION INC N/A 791,881
INTERGRAPH CORPORATION N/A 116,486
INTERSTATE NUCLEAR SVCS CORP N/A 312,476
INTERTECH SYSTEMS GR N/A 68,939
IONICS INC N/A 772,253
JOHN H CARTER CO INC N/A 44,037
JOHNSON BAILEY HENDERSON N/A 449,894
JOY TECHNOLOGIES N/A 41,615
JULIUS A PAYNE CO, INC. N/A 556,919
K A R V RADIO N/A 25,000
KEPNER TREGOE INC N/A 138,365
KEYSTONE ENGINEERING N/A 146,180
KIDD'S ENTERPRISES INC N/A 2,386,957
KINEMETRICS N/A 35,000
KING & CO INC N/A 75,600
LA MAINTENANCE SERVICES N/A 1,038,561
LA OFFICE OF EMERGENCY PREPAREDNESS N/A 34,500
LAIDLAW ENVIRONMENTAL SERVICES N/A 41,390
LAYNE CENTRAL CO N/A 218,860
LIBERTY TECHNOLOGIES N/A 176,741
LORAL INSTRUMENTATION N/A 35,986
LOUISIANA POWER & LIGHT A 45,840
LOUISIANA STATE UNIVERSITY N/A 93,064
LOVEJOY CONTROLS CORP N/A 306,910
LUCAS MANAGEMENT SYSTEMS N/A 28,450
M S I INDUSTRIES INC N/A 354,955
MERIDIAN BANK & TRUST N/A 85,835
MERRIHUE, H J N/A 204,499
MISSISSIPPI MANAGEMENT AGENCY N/A 159,075
MISSISSIPPI ENTERPRISE FOR TECHNOLOGY N/A 113,947
MJW CORPORATION N/A 44,388
MKW POWER SYSTEMS N/A 43,459
MPR ASSOCIATES INC N/A 128,123
MPW INDUSTRIAL SERVICES N/A 60,280
MS TECHNOLOGY TRANS CENTER N/A 86,009
MSI INDUSTRIES INC N/A 98,051
N & D TECHNICAL SERVICE N/A 25,212
NATIONAL INSPECTION N/A 37,786
NATIONAL NUCLEAR CORPORATION N/A 39,831
NCS CORPORATION N/A 68,450
NES INC N/A 47,040
NICHOLS CONSTRUCTION CORP N/A 113,578
NORTH AMERICAN CONTRACT EMP. N/A 250,470
NSS NUMANCO INC N/A 2,777,631
NWT CORPORATION N/A 39,595
OCHSNER CLINIC N/A 133,851
OIL MOP INCORPORATED N/A 95,670
ON TARGET TECHNOLOGIES N/A 41,000
ORACLE CORPORATION N/A 54,327
OTHER SERVICES - < $25,000 (715) N/A 479,822
PANASONIC INDUSTRIAL N/A 25,420
PARKER, H. & CO., INC. N/A 39,300
PAR SYSTEMS INC N/A 119,509
PDMA CORPORATION N/A 44,356
PERFORMANCE CONTRACT N/A 35,792
PICKETT INDUSTRIES N/A 34,806
PINKERTONS INC N/A 35,895
PITTSBURGH TANK & TOWER CO N/A 184,809
PLANT MACHINE WORKS N/A 46,205
PN SERVICES, INC N/A 86,006
PROFESSIONAL BUILDING SERVICES N/A 406,701
PROMAX N/A 78,327
PROSTAFF TEMPORARY S N/A 35,186
PROVANCE N/A 35,684
PYTHON CORP N/A 33,814
QUALITY ENGINEERED PRODUCTS N/A 28,600
RADIATION MANAGEMENT N/A 37,268
RAINES, R.D. N/A 41,258
RAZORBACK DISPOSAL INC N/A 78,860
RED SIMPSON INC N/A 107,137
RED STICK ARMATURE N/A 122,869
REEDY ASSOCIATES N/A 28,602
RHR INTERNATIONAL CO N/A 141,637
RICHARDSON PAINT CO N/A 1,226,756
RIVER PARISH MAINTENANCE INC N/A 241,099
ROCKRIDGE TECHNOLOGIES N/A 488,356
RUST UTILITY SERVICE N/A 87,149
S3 TECHNOLOGIES N/A 244,603
S & W TECHNICAL SERVICES INC N/A 94,785
SARGENT & LUNDY ENGINEERS N/A 753,010
SCIENTECH INC N/A 25,496
SCIENTIFIC ECOLOGY GROUP INC N/A 5,726,137
SEA BREX MARINE N/A 356,548
SGS INDUSTRIAL SERVICES N/A 1,977,316
SIERRA NUCLEAR CORP N/A 1,998,854
S LEVY INC. N/A 62,798
SOLID STATE CONTROLS N/A 180,120
SONIC SYSTEMS INTL INC N/A 58,593
SOUTH LOUISIANA BANK N/A 26,083
SOUTH MISSISSIPPI EPA N/A 28,576
SOUTHWEST RESEARCH INC N/A 679,892
SPACE MASTER INTL INC N/A 26,374
SPH CRANE & HOIST N/A 58,442
ST CHARLES PARISH N/A 128,688
ST JOHN THE BAPTIST N/A 95,750
STATE OF LA MILITARY N/A 43,125
STATE OF MS EMERGENCY PLANNING N/A 52,775
STEVENSON & ASSOCIATES N/A 89,934
SUN MICROSYSTEMS N/A 59,325
TAYLOR NURSERY N/A 146,047
TEAM ENVIRONMENTAL S N/A 26,981
TELEROBOTIC INSPECTION SERVICE N/A 25,080
TEMPO INC N/A 129,053
TENSAS PARISH OEP N/A 75,538
TERRY TRANE SERVICE N/A 75,923
TL JAMES & CO INC N/A 743,710
TMA NORCAL N/A 47,016
TODAY'S OFFICE N/A 78,137
TODD ELECTRIC INC N/A 42,216
TRIANGLE COMPUTER N/A 30,871
UNION PUMP COMPANY N/A 30,679
UNITED STATES TESTING N/A 314,472
UNIVERSITY OF MARYLAND N/A 130,387
UTILITY SYSTEMS SERVICE INC N/A 411,309
VECTRA WASTE SERVICES N/A 1,201,057
VOLIAN ENTERPRISES INC N/A 54,618
VPA CORP N/A 66,962
WACKENHUT CORPORATION N/A 425,592
WARING OIL COMPANY N/A 34,544
WASTE MANAGEMENT OF N/A 95,856
WEATHERPROOF ROOFING N/A 154,539
WELDING SERVICES INC N/A 26,577
WESTERN TEMPORARY SERVICES N/A 36,741
WESTROPE IND COATING N/A 103,811
WILLIAMS INDUSTRIAL SERVICES N/A 325,301
WIND RIVER SYSTEMS N/A 36,889
WYLE LABORATORIES N/A 602,760
XEROX CORPORATION N/A 94,873
ZETEC INC N/A 476,738
------------
Subtotal 90,223,697
------------
TOTAL 214,170,394
============
<PAGE>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1995
EMPLOYEE PENSIONS AND BENEFITS - ACCOUNT 926
Instructions:
Provide a listing of each pension plan and benefit program provided by the
service company. Such listing should be limited to $25,000.
Description Amount
Group Dental Insurance $287,189
Group Life Insurance 2,761,668
Group LTD Insurance 1,242,617
Group Medical Insurance 8,533,023
Savings Plan 6,895,617
Special Services - ESI 1,540,729
-----------
TOTAL $21,260,843
===========
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
For the Year Ended December 31, 1995
General Advertising Expenses - Account 930.1
Instructions:
Provide a listing of the amount included in Account 930.1, "General Advertising
Expenses," classifying the items according to the nature of the advertising
and as defined in the account definition. If a particular class includes
an amount in excess of $3,000 applicable to a single payee, show separately
the name of the payee and the aggregate amount applicable thereto.
Description Name of Amount
Payee
Amount
None
TOTAL - 0 -
<PAGE>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1995
MISCELLANEOUS GENERAL EXPENSES - ACCOUNT 930.2
Instructions:
Provide a listing of the amount included in Account 930.2, "Miscellaneous
General Expenses," classifying such expenses according to their nature.
Payments and expenses permitted by Section 321(b)(2) of the Federal
Election Campaign Act, as amended by Public Law 94-283 in 1976
(2 U.S.C. SS441(b)(2)) shall be separately classified.
Descri Amount
ption
Director Fees & Expenses $33,200
Trustee Fees 204,473
Information Systems Consulting 42,781
Telecommunications Consulting 12,286
--------
TOTAL $292,740
========
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
For the Year Ended December 31, 1995
Rents - Account 931
Instructions.
Provide a listing of the amount included in Account 931, "Rents," classifying
such expenses by major groupings of property, as defined in the account
definition of the Uniform System of Accounts.
Type of Property Amount
Building Rental 5,548,617
Control Room Simulator $2,245,856
Office Equipment 151,080
Tool Rental 70,349
Computer Equipment 1,942,793
Telecommunications 238,221
ESI Billings 1,113,932
Other 2,976,311
-----------
TOTAL $14,287,159
===========
<PAGE>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
For the Year Ended December 31, 1995
TAXES OTHER THAN INCOME - ACCOUNT 408
(In Thousands)
Instructions:
Provide an analysis of Account 408, "Taxes Other Than Income Taxes." Separate
the analysis into two groups: (1) other than U.S. Government taxes, and
(2) U.S. Government taxes. Specify each of the various kinds of taxes and
show the amounts thereof. Provide a subtotal for each class of tax.
Kind of Tax Amount
1) OTHER THAN U.S. GOV'T TAXES:
Ad Valorem $170
Franchise 20
State Unemployment 21
Other Payroll (60)
----
SUBTOTAL 151
----
2) TAXES-US GOV'T:
FICA 17,881
Federal Unemployment 13
Environmental 1
Other Payroll Taxes 1,217
------
SUBTOTAL 19,113
------
TOTAL $19,264
======
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
For the Year Ended December 31, 1995
Donations - Account 426.1
(In Thousands)
Instructions:
Provide a listing of the amount included in Account 426.1, "Donations,"
classifying such expenses by its purpose. The aggregate number and
amount of all items of less than $3,000 may be in lieu of details.
Name of Recipient Purpose of Amount
Donation
MS State University Educational Gift $1
Rebul Academy Educational Gift 1
Stanford University Educational Gift 1
Various Schools and Universities Educational Gift 5
Various Assocations Contribution 2
United Way Charity 57
Various Other Charities Charity 2
---
TOTAL $69
===
<PAGE>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
For the Year Ended December 31, 1995
Other Deductions - Account 426.5
(In Thousands)
Instructions:
Provide a listing of the amount included in Account 426.5, "Other Deductions,"
classifying such expenses according to their nature.
Description Name of Amount
Payee
Membership Dues & Fees Country Club of Jackson $1
SEC Season Footbal Tickets Veterans Memorial Stadium 2
Miscellaneous Various 1
Adjustments (1)
--
Total 3
==
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
For the Year Ended December 31, 1995
Schedule XVIII - Notes to Statement of Income
Instructions:
The space below is provided for important notes regarding the statement of
income or any account thereof. Furnish particulars as to any significant
increases in services rendered or expenses incurred during the year. Notes
relating to financial statements shown elsewhere in this report may be
indicated hereby reference.
See Notes to Financial Statements on pages 14 ( 1 ) through 14 ( 7 ).
<PAGE>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
For the Year Ended December 31, 1995
Organization Chart
See pages 26 (1) through 26 (6)
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
Methods of Allocation
The allocation of expenses not directly attributable to a particular nuclear
station are based on factors such as generating capacity, number of employees,
number of plant sites, number of vouchers, and man hours worked. These
expenses are allocated using expense work orders which have a fixed
allocation method assigned. New allocation methods are added and existing
methods are modified as needed.
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
Annual Statement of Compensation for Use of Capital Billed
- None -
<PAGE>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
For the Year Ended December 31, 1995
Organization Charts
Chart #1 - President & CEO - EOI
President & CEO - EOI
Sr. Exec Secretary
Sr. Exec Secretary
Direct Reports:
Dir, Business Services
Dir, Nuclear Fuels
Dir, Total Quality
Exec VP - EOI
VP, Nuclear Integration
Chart #2 - Director of Business Services
Dir, Business Services
Senior Secretary
Direct Reports:
Analyst, Financial, Sr
Analyst, Financial, Sr
Analyst, Financial, Sr
Analyst II
Accountant Sr. Lead
Accountant Sr.
Accountant III
Mgr, Financial Control
Coord, Legal and Risk Mgt
Aide, Management Sr
<PAGE>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
For the Year Ended December 31, 1995
Organization Charts
Chart #3 - MGR, Financial Control
Mgr, Financial Control
Direct Reports:
Analyst, Financial Sr.
Analyst, Financial III
Analyst, Financial II
Analyst, Financial II
Analyst, Financial I
Accountant III
Specialist IV
Chart #4 - Director, Nuclear Fuels
Dir, Nuclear Fuel
Senior Secretary
Direct Reports:
Coord, Nuclear Fuels Supply
Engineer, Sr
<PAGE>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
For the Year Ended December 31, 1995
Organization Charts
Chart #5 - Director, Total Quality
Dir, Total Quality
Senior Secretary
Direct Reports:
Facilitator, Sr. Lead
Facilitator, Sr. Lead
Facilitator, Sr. Lead
Facilitator, Sr.
Chart #6 - Executive VP - EOI
Exec VP - EOI
Sr Exec Secretary
Direct Reports:
Mgr, Plt Suppt & Assessment
VP Engineering
VP Operations Support
VP Operations GGNS
VP Operations W-3
VP Operations ANO
VP Operations River Bend
<PAGE>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
For the Year Ended December 31, 1995
Organization Charts
Chart #7 - VP Engineering
VP Engineering
Exec Secretary
Direct Reports:
Mgr, Engr Support
Mgr, Engr Programs
Mgr, Nuc Engr Analysis
Dir, Design Engineering
Dir, Design Engineering
Dir, Design Engineering
Dir, Design Engineering
Chart #8 - VP Operations GGNS
VP Operations GGNS
Exec Secretary
Direct Reports:
Dir, Nuc Safety & Reg Affairs
Dir, Plt Proj & Support
Dir, Quality
Gen Mgr, Plt Ops
Mgr, Training (RTNL)
Tech Asst - VP Ops
<PAGE>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
For the Year Ended December 31, 1995
Organization Charts
Chart #9 - VP Operations Support
VP Operations Support
Executive Secretary
Direct Reports:
Coord, Admin I
Mgr, Security
Mgr, Management Services
Mgr, Nuc Support - Chem, Evir & RP
Dir, Info Technology
Dir, Nuc Safety & Licensing
Dir, Nuc Suppt-Ops, Maint & Tech (RTNL)
Dir, Mat, Purch & Contr
Dir, Central Licensing - IN SRO TRG
Chart #10 - VP Operations W-3
VP Operations W-3
Executive Secretary
Direct Reports:
Coord, Site Admin Prog
Mgr Training
Dir, Site Report
Dir, Nuclear Safety
Gen Mgr, Plant Operations
Dir, Plant Mods & Constr
<PAGE>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
For the Year Ended December 31, 1995
Organization Charts
Chart #11 - VP Operations ANO
VP Operations ANO
Executive Secretary
Direct Reports:
Business Agent
Mgr, Plt Modifications
Mgr, Training & EP
Dir, Support
Dir, Design Engr
Dir, Quality
Gen Mgr, Plt Operations
Dir, Licensing
Coord, Site Admin Prog
Chart #12 - VP Operations River Bend
VP Operations River Bend
Executive Secretary
Direct Reports:
Dir, Nuclear Safety
Dir, Plt Proj & Support
Gen Mgr, Plant Ops
Mgr Training
Coord, Site Admin Prog
Trainee, Ops Mgmt (RTNL)
<PAGE>
ANNUAL REPORT OF ENTERGY OPERATIONS, INC.
Signature Clause
Pursuant to the requirements of the Public Utility Holding Company Act of 1935
and the rules and regulations of the Securities and Exchange Commission issued
thereunder, the undersigned company has duly caused this report to be signed
on its behalf by the undersigned officer thereunto duly authorized.
Entergy Operations, Inc.
(Name of Reporting Company)
By: /s/ Louis E. Buck, Jr.
(Signature of Signing Officer)
Louis E. Buck, Jr. Vice President and
Chief Accounting Officer
(Printed Name and Title of Signing Officer)
Date: April 30, 1996
<TABLE> <S> <C>
<ARTICLE> OPUR2
<CIK> 0000867439
<NAME> ENTERGY OPERATIONS, INC.
<SUBSIDIARY>
<NUMBER> 020
<NAME> ENTERGY OPERATIONS, INC.
<S> <C> <C>
<PERIOD-TYPE> YEAR YEAR
<FISCAL-YEAR-END> DEC-31-1995 DEC-31-1994
<PERIOD-END> DEC-31-1995 DEC-31-1994
<BOOK-VALUE> PER-BOOK PER-BOOK
<NET-SERVICE-COMPANY-PROPERTY> 5,737,388 6,473,510
<TOTAL-INVESTMENTS> 0 0
<TOTAL-CURRENT-ASSETS> 28,067,753 20,724,711
<TOTAL-DEFERRED-DEBITS> 1,294,110 1,368,796
<OTHER-ASSETS-AND-DEBITS> 0 0
<TOTAL-ASSETS-AND-DEBITS> 35,099,251 28,567,017
<TOTAL-PROPRIETARY-CAPITAL> 1,000,000 1,000,000
<TOTAL-LONG-TERM-DEBT> 198,963 2,610,205
<NOTES-PAYABLE> 0 0
<NOTES-PAYABLE-ASSOCIATE-COMP> 5,779,521 12,342,696
<OTHER-CURR-AND-ACCRUED-LIAB> 27,537,050 12,381,371
<TOTAL-DEFERRED-CREDITS> 752,979 322,290
<DEFERRED-INCOME-TAX> (169,260) (89,545)
<TOT-LIABIL-AND-PROPRIET-CAP> 35,099,253 28,567,017
<SERVICES-ASSOCIATE-COMPANIES> 682,065,184 763,524,781
<SERVICES-NON-ASSOCIATE-COMP> 0 0
<MISC-INCOME-OR-LOSS> 0 0
<TOTAL-INCOME> 682,065,184 763,524,781
<SALARIES-AND-WAGES> 262,548,829 252,951,770
<EMPLOYEE-PENSION-AND-BENEFIT> 21,260,843 25,760,795
<OTHER-EXPENSES> 398,255,512 484,812,216
<TOTAL-EXPENSES> 682,065,184 763,524,781
<NET-INCOME> 0 0
<TOTAL-EXPENSES-DIRECT-COST> 591,765,750 702,238,022
<TOTAL-EXPENSES-INDIRECT-COST> 90,299,434 61,286,759
<TOT-EXP-DIRECT-AND-INDIRECT> 682,065,184 763,524,781
<PERSONNEL-END-OF-YEAR> 4,063 4,267
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