Friday, October 16, 2015

Does This Mean Fitz is A Goner?


Entergy (ETR) Sees Q3 Impairments of ~$1.6B from Two Nuclear Power Facilities

Entergy (NYSE: ETR) is currently in the process of preparing financial statements for third quarter 2015 financial reporting. In connection with preparation of such financial statements, the Company has concluded that in the Company’s third quarter results, the Company will report non-cash asset impairments for its Pilgrim Nuclear Power Station and its James A. FitzPatrick Nuclear Power Plant totaling approximately $1.6 billion on a pre-tax basis and approximately $1.1 billion after-tax. These impairments will be classified as a special item, and therefore, excluded from operational results.

Under generally accepted accounting principles, long-lived assets are typically accounted for on a historical cost basis unless a triggering event occurs which requires an impairment evaluation. Both plants experienced a triggering event in the third quarter. Applying the accounting rules after these events led to the impairments and related charges. The resulting charges, per share, by plant, are summarized below.

 

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