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ENTERGY ARKANSAS, LLC

For the period ended Dec 31, 2025. Filed Feb 19, 2026.

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A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.

FY2025 · Filed Feb 19, 2026

ETR$111.71-0.1%Stored close · as of Nov 10, 2026

Extracted filing text, with the paragraph anchors used by the comparison.

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Item 14. Principal Accountant Fees and Services

Aggregate fees billed to Entergy Corporation (consolidated), Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy for the years ended December 31, 2025 and 2024 by Deloitte & Touche LLP (PCAOB ID No.34) were as follows:

20252024
Entergy Corporation (consolidated)
Audit Fees (a)$10,538,650$10,675,300
Audit-Related Fees (b)1,710,0001,475,000
Total Audit and Audit-Related Fees12,248,65012,150,300
Tax Fees——
All Other Fees (c)1,895151,895
Total Fees (d)$12,250,545$12,302,195
Entergy Arkansas
Audit Fees (a)$1,435,236$1,251,629
Audit-Related Fees (b)——
Total Audit and Audit-Related Fees1,435,2361,251,629
Tax Fees——
All Other Fees——
Total Fees (d)$1,435,236$1,251,629
Entergy Louisiana
Audit Fees (a)$2,112,320$2,487,155
Audit-Related Fees (b)600,000625,000
Total Audit and Audit-Related Fees2,712,3203,112,155
Tax Fees——
All Other Fees——
Total Fees (d)$2,712,320$3,112,155
Entergy Mississippi
Audit Fees (a)$1,291,036$1,251,629
Audit-Related Fees (b)400,000150,000
Total Audit and Audit-Related Fees1,691,0361,401,629
Tax Fees——
All Other Fees——
Total Fees (d)$1,691,036$1,401,629
Entergy New Orleans
Audit Fees (a)$1,050,786$1,042,729
Audit-Related Fees (b)210,000210,000
Total Audit and Audit-Related Fees1,260,7861,252,729
Tax Fees——
All Other Fees——
Total Fees (d)$1,260,786$1,252,729
20252024
Entergy Texas
Audit Fees (a)$1,365,586$1,341,629
Audit-Related Fees (b)——
Total Audit and Audit-Related Fees1,365,5861,341,629
Tax Fees——
All Other Fees——
Total Fees (d)$1,365,586$1,341,629
System Energy
Audit Fees (a)$1,205,736$1,176,629
Audit-Related Fees (b)——
Total Audit and Audit-Related Fees1,205,7361,176,629
Tax Fees——
All Other Fees——
Total Fees (d)$1,205,736$1,176,629

(a)Audit Fees include fees for the audit of the registrant’s annual financial statements and internal control over financial reporting, reviews of financial statements including in the registrant’s quarterly reports, services that are normally provided in connection with statutory and regulatory filings or engagements, and services associated with securities filings, such as comfort letters and consents.

(b)Audit-Related Fees includes fees for employee benefit plan audits and other attestation services.

(c)Includes the license fee for an accounting research tool in 2025 and 2024, as well as the fees for the SEC climate related disclosure rules readiness assessment and a training provided in 2024.

(d)100% of fees in 2025 and 2024 were pre-approved by the Entergy Corporation Audit Committee in accordance with the policy described below.

Entergy Audit Committee Guidelines for Pre-approval of Independent Auditor Services

The Audit Committee has adopted the following guidelines regarding the engagement of Entergy’s independent auditor to perform services for Entergy:

  1. The independent auditor will provide the Audit Committee, for approval, an annual engagement letter outlining the scope of services proposed to be performed during the fiscal year, including audit services and other permissible non-audit services (e.g. audit-related services, tax services, and all other services).

  2. For other permissible services not included in the engagement letter, Entergy management will submit a description of the proposed service, including a budget estimate, to the Audit Committee for pre-approval. Management and the independent auditor must agree that the requested service is consistent with the SEC’s rules on auditor independence prior to submission to the Audit Committee. The Audit Committee, at its discretion, will pre-approve permissible services and has established the following additional guidelines for permissible non-audit services provided by the independent auditor:

a. Aggregate non-audit service fees are targeted at fifty percent or less of the approved audit service fee.

b. All other services should only be provided by the independent auditor if it is a highly qualified provider of that service or if the Audit Committee pre-approves the independent audit firm to provide the service.

  1. The Audit Committee will be informed quarterly as to the status of pre-approved services actually provided by the independent auditor.

  2. To ensure prompt handling of unexpected matters, the Audit Committee delegates to the Audit Committee Chair or its designee the authority to approve permissible services and fees. The Audit Committee Chair or designee will report action taken to the Audit Committee at the next scheduled Audit Committee meeting.

  3. The Vice President and General Auditor will be responsible for tracking all independent auditor fees and will report quarterly to the Audit Committee.

Part IV

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