# Altitude Capital, LLC Altitude Capital, LLC is identified in two APSC dockets as "**a subsidiary of Alphabet, Inc.**" (Google's parent) — the entity that holds the electric service agreement and Special Rate Contract with [[Entergy Arkansas]] for [[Google LLC|Google]]'s data centers in EAL's service territory. ## Roles in this corpus - **Base rate case identification** ([[Entergy CEO Direct Testimony]], pp. 11–12): "Under the oversight of the APSC, EAL was able to develop an electric service agreement with Google's subsidiary, Altitude Capital, LLC, that not only offered reasonable rates to the customer but also provides benefits to all of EAL's customers through contributions to fixed costs that EAL's current customers otherwise would bear." - **Cypress Solar conditioning customer** ([[Cypress Order No. 4 CECPN Approval]], p. 4): "EAL states that Cypress Solar is crucial to EAL's long-term resource plans for all customers, but particularly an economic development customer, **Altitude Capital, LLC, a subsidiary of Alphabet, Inc (Google), that requires Cypress Solar to be included in EAL's generation portfolio as a condition for locating in EAL's service territory.**" This is the corpus's first finding that a specific data-center customer's conditions drove the approval of an Entergy Arkansas Strategic Investment. - **REC retirement** ([[Cypress Order No. 4 CECPN Approval]]): Per Dalrymple's direct testimony as summarized in the order: "renewable energy credits (RECs) generated by Cypress Solar will be retired proportionately on behalf of Google during the term of the Special Rate Contract (SRC)." - **Likely behind the 161 MW figure**: Bethel's testimony in 25-047-U ([[Bethel Direct on JPS Industrial Load Growth]]) states EAL has executed "new electric service agreements totaling 161 MW of incremental load" as of 2025-07-01. The customer is unnamed in the public testimony, but the context strongly implies Altitude Capital. ## Notes Altitude Capital is now the most-named single data-center customer in the public regulatory record: - The electric service agreement (West Memphis data center) is referenced in [[Entergy CEO Direct Testimony]]. - The **Special Rate Contract** is the subject of [[psc/docket-25-055-p-special-contract-2026-05-22/_overview|Docket 25-055-P]] (a curated subset of the docket was ingested in the 2026-05-22 session). - The Cypress Solar CECPN approval is conditioned on Altitude Capital's requirement (via [[Cypress Order No. 4 CECPN Approval]]). - The MISO interconnection queue is bypassed via transfer of transmission rights from White Bluff coal to Cypress Solar — a procedural accommodation of Altitude Capital's timing preference. Its relationship to [[GROOT LLC]] — the owner of record of the West Memphis ("Project Pyramid") parcels in the Crittenden County Assessor records — is not established by any produced instrument. Its corporate filing in Arkansas (if any) has not been verified. The electric service agreement and the Special Rate Contract are the documents that would let Entergy's "$1.7 billion in savings" claim be tested. The Special Rate Contract proceeding is in [[psc/docket-25-055-p-special-contract-2026-05-22/_overview|Docket 25-055-P]]; a curated subset of that docket was ingested in the 2026-05-22 session — the final order on the SRC has not yet been issued or retrieved, and the financial terms remain sealed.