Common use of GAS CONSUMPTION Clause in Contracts

GAS CONSUMPTION. Based on the volume of natural gas consumed annually by all gas fired generating units within the Entergy System. Used for the allocation of costs associated with services in support of gas purchased for gas fired generation units. TAX INCOME AND DEDUCTION RATIO Based on the prior years' Federal Income Tax return, total Income and Deductions. Used for the allocation of costs associated with the preparation of consolidated Federal income tax returns and research of Federal tax issues. LEVEL OF ESI SERVICE Based on ESI total xxxxxxxx to each System company, excluding corporate overhead. Used for the allocation of costs associated with support of ESI as a legal entity. SYSTEM CAPACITY (NON-NUCLEAR) Based on the power level, in kilowatts, that could be achieved if all non-nuclear generating units were operating at maximum capability simultaneously. Used primarily for the allocation of costs associated with the support of the fossil operations of the System. This would include services provided by plant support, environmental and purchasing. LABOR DOLLARS BILLED Based on total labor dollars billed to each company. Used primarily to allocate the costs associated with employee benefits plans, payroll taxes, departmental indirect costs and performance based compensation plans for ESI employees. DISTRIBUTION LINE MILES Based on the number of miles of distribution lines of 34.5kv or less. Used primarily for the allocation of costs associated with project design, maintenance and installation of Entergy distribution lines. COAL CONSUMPTION Based on the quantity of tons of coal delivered for a twelve month period to each coal plant within the Entergy System. Used for the allocation of costs associated with services in support of coal purchased for coal generating units ACCOUNTS PAYABLE TRANSACTIONS Based on the number of accounts payable transactions processed annually for each Entergy System Company. Used for the allocation of costs associated with the support of the accounts payable function. SQUARE FOOTAGE Based on square footage occupied by ESI functional business units. Used primarily to allocate the costs associated with facilities supervision and support. INSURANCE PREMIUMS (NON-NUCLEAR) Based on non-nuclear insurance premiums. Used for the allocation of costs associated with risk management. ASSET RECORDS Based on the number of asset records at period end. Used for the allocation of costs associated with the fixed asset accounting function. AVERAGE OUTSTANDING CAPITAL EXPENDITURE AUTHORIZATIONS (CEA'S) Based on a twelve-month average of outstanding CEA's. Used for the allocation of costs associated with the capital project costing accounting function. TOTAL ASSETS Based on total assets at period end. Used primarily to allocate costs associated with the oversight and safeguarding of corporate assets. This would include services provided by financial management and certain finance functions, among others. Also used when the services provided are driven by the relative size and complexity of the System Companies and there is no functional relationship between the services and any other available allocation formula. BANK ACCOUNTS Based on the number of bank accounts at period end. Used for the allocation of costs associated with daily cash management activities. COMPUTER USAGE COMPOSITE Based on three components: Customers (52% weighting), General Ledger Transactions (29% weighting) and Employees (19% weighting), with weighting based on historical usage. Used primarily for the allocation of costs associated with the mainframe computer, unix servers and related database administration. GENERAL LEDGER TRANSACTIONS Based on the number of general ledger transactions for the period. Used primarily for the allocation of costs associated with general ledger activities, including related information systems, and for general accounting activities. CUSTOMERS AND EMPLOYEES COMBINATION Based on the equal weighting of a twelve-month average of residential, commercial, industrial, government and municipal general business electric and gas customers and on the number of full-time employees at period end. Used primarily for systems that support both customers and employees. FIBER Based on capacity and use of the Entergy System's fiber optic network. Used primarily for the allocation of fiber optic operations and maintenance expenses.

GAS CONSUMPTION. Based on the volume of natural gas consumed annually by all gas fired generating units within the Entergy System. Used for the allocation of costs associated with services in support of gas purchased for gas fired generation units. TAX INCOME AND DEDUCTION RATIO Based on the prior years' Federal Income Tax return, total Income and Deductions. Used for the allocation of costs associated with the preparation of consolidated Federal income tax returns and research of Federal tax issues. LEVEL OF ESI SERVICE Based on ESI total xxxxxxxx billings to each System companyCompany, excluding corporate ESX xxxxxxate overhead. Used for the allocation of costs associated with support of ESI as a legal entity. SYSTEM CAPACITY (NON-NUCLEAR) Based on the power level, in kilowatts, that could be achieved if all non-nuclear generating units were operating at maximum capability simultaneously. Used primarily for the allocation of costs associated with the support of the fossil operations of the System. This would include services provided by plant support, environmental and purchasing. LABOR DOLLARS BILLED Based on total labor dollars billed to each companySystem Company. Used primarily to allocate certain employee-related costs and the costs associated with employee benefits plans, payroll taxes, departmental indirect costs and performance based compensation plans for ESI employeesdepreciation. DISTRIBUTION LINE MILES Based on the number of miles of distribution lines of 34.5kv or less. Used primarily for the allocation of costs associated with project design, maintenance and installation of Entergy distribution lines. COAL CONSUMPTION Based on the quantity of tons of coal delivered for a twelve twelve- month period to each coal plant within the Entergy System. Used for the allocation of costs associated with services in support of coal purchased for coal generating units ACCOUNTS PAYABLE TRANSACTIONS Based on the number of accounts payable transactions processed annually for each Entergy System Company. Used for the allocation of costs associated with the support of the accounts payable function. SQUARE FOOTAGE Based on square footage occupied by ESI functional business units. Used primarily to allocate the costs associated with facilities supervision and support. INSURANCE PREMIUMS (NON-NUCLEAR) Based on non-nuclear insurance premiums. Used for the allocation of costs associated with risk management. ASSET RECORDS Based on the number of asset records at period end. Used for the allocation of costs associated with the fixed asset accounting function. AVERAGE OUTSTANDING CAPITAL EXPENDITURE AUTHORIZATIONS (CEA'S) Based on a twelve-month average of outstanding CEA's. Used for the allocation of costs associated with the capital project costing accounting function. TOTAL ASSETS Based on total assets at period end. Used primarily to allocate costs associated with the oversight and safeguarding of corporate assets. This would include services provided by financial management and certain finance functions, among others. Also used when the services provided are driven by the relative size and complexity of the System Companies and there is no functional relationship between the services and any other available allocation formula. BANK ACCOUNTS AND QPC'S Based on the number of bank accounts and quick payment centers (QPC's) at period end. Used for the allocation of costs associated with daily cash management activities. COMPUTER USAGE COMPOSITE Based on three components: Customers (52% weighting), General Ledger Transactions (29% weighting) and Employees (19% weighting), with weighting based on historical usage. Used primarily for the allocation of costs associated with the mainframe computer, unix servers computer and related database administration. GENERAL LEDGER TRANSACTIONS Based on the number of general ledger transactions for the period. Used primarily for the allocation of costs associated with general ledger activities, including related information systems, and for general accounting activities. CUSTOMERS AND EMPLOYEES COMBINATION Based on the equal weighting of a twelve-month average of residential, commercial, industrial, government and municipal general business electric and gas customers and on the number of full-time employees at period end. Used primarily for systems that support both customers and employees. FIBER Based on capacity and use of the Entergy System's fiber optic network. Used primarily for the allocation of fiber optic operations operation and maintenance expenses. NUCLEAR UNITS Based on the number of nuclear units managed and operated by each Entergy System Company. Used primarily to allocate nuclear fuel-related services. NUCLEAR SITES Based on the number of nuclear sites managed and operated by each Entergy System Company. Used to allocate miscellaneous nuclear-related services. TWO-WAY RADIOS Based on the number of two-way radios within each Legal Entity. Used for the allocation of costs associated with the support and maintenance provided by the Information Technology department for the two way radio system. NUMBER OF PC's Based on the number of PC's within each Legal Entity at period end. Used primarily for the allocation of costs associated with the maintenance and support of desktop PC's. PAYCHECKS ISSUED Based on the number of paychecks issued to each Legal Entity. Used for the allocation of costs associated with the processing of payroll. REMOTE ACCESS SERVICE (RAS) ID'S Based on the number of RAS ID's within each Legal Entity at period end. Used for the allocation of costs associated with providing Remote Access Service to Entergy employees and contractors. SQUARE FOOTAGE Based on square footage occupied by all Legal Entities (SALL) and the regulated companies (SREG). Usxx xrimarily to allocate the costs associated with facilities supervision and support.

GAS CONSUMPTION. Based on the volume of natural gas consumed annually by all gas fired generating units within the Entergy System. Used for the allocation of costs associated with services in support of gas purchased for gas fired generation units. TAX INCOME AND DEDUCTION RATIO Based on the prior years' Federal Income Tax return, total Income and Deductions. Used for the allocation of costs associated with the preparation of consolidated Federal income tax returns and research of Federal tax issues. LEVEL OF ESI SERVICE Based on ESI total xxxxxxxx billings to each System company, excluding corporate coxxxxxxx overhead. Used for the allocation of costs associated with support of ESI as a legal entity. SYSTEM CAPACITY (NON-NUCLEAR) Based on the power level, in kilowatts, that could be achieved if all non-nuclear generating units were operating at maximum capability simultaneously. Used primarily for the allocation of costs associated with the support of the fossil operations of the System. This would include services provided by plant support, environmental and purchasing. LABOR DOLLARS BILLED Based on total labor dollars billed to each company. Used primarily to allocate the costs associated with employee benefits plans, payroll taxes, departmental indirect costs and performance based compensation plans for ESI employees. DISTRIBUTION LINE MILES Based on the number of miles of distribution lines of 34.5kv or less. Used primarily for the allocation of costs associated with project design, maintenance and installation of Entergy distribution lines. COAL CONSUMPTION Based on the quantity of tons of coal delivered for a twelve month period to each coal plant within the Entergy System. Used for the allocation of costs associated with services in support of coal purchased for coal generating units ACCOUNTS PAYABLE TRANSACTIONS Based on the number of accounts payable transactions processed annually for each Entergy System Company. Used for the allocation of costs associated with the support of the accounts payable function. SQUARE FOOTAGE Based on square footage occupied by ESI functional business units. Used primarily to allocate the costs associated with facilities supervision and support. INSURANCE PREMIUMS (NON-NUCLEAR) Based on non-nuclear insurance premiums. Used for the allocation of costs associated with risk management. ASSET RECORDS Based on the number of asset records at period end. Used for the allocation of costs associated with the fixed asset accounting function. AVERAGE OUTSTANDING CAPITAL EXPENDITURE AUTHORIZATIONS (CEA'S) Based on a twelve-month average of outstanding CEA's and SJO's. Used for the allocation of costs associated with the capital project costing accounting function. TOTAL ASSETS Based on total assets at period end. Used primarily to allocate costs associated with the oversight and safeguarding of corporate assets. This would include services provided by financial management and certain finance functions, among others. Also used when the services provided are driven by the relative size and complexity of the System Companies and there is no functional relationship between the services and any other available allocation formula. BANK ACCOUNTS Based on the number of bank accounts at period end. Used for the allocation of costs associated with daily cash management activities. COMPUTER USAGE COMPOSITE Based on three components: Customers (52% weighting), General Ledger Transactions (29% weighting) and Employees (19% weighting), with weighting based on historical usage. Used primarily for the allocation of costs associated with the mainframe computer, unix servers and related database administration. GENERAL LEDGER TRANSACTIONS Based on the number of general ledger transactions for the period. Used primarily for the allocation of costs associated with general ledger activities, including related information systems, and for general accounting activities. CUSTOMERS AND EMPLOYEES COMBINATION Based on the equal weighting of a twelve-month average of residential, commercial, industrial, government and municipal general business electric and gas customers and on the number of full-time employees at period end. Used primarily for systems that support both customers and employees. FIBER Based on capacity and use of the Entergy System's fiber optic network. Used primarily for the allocation of fiber optic operations and maintenance expenses.