# Sarah Harcus Sarah Harcus (Sarah M. Harcus) is an [[Entergy Arkansas]] witness in the 2026 base rate case ([[docket-26-001-u-schedule-h-2026-05-22/_overview|Docket 26-001-U]]), sponsoring pro forma adjustments and the regulatory asset for rate-case costs. ## Role and affiliations Testifies on behalf of Entergy Arkansas on pro forma adjustments and the regulatory asset for rate-case costs. ## Appearances in the corpus - [[docket-26-001-u-schedule-h-2026-05-22/_overview|Docket 26-001-U Schedule H overview]] — named as the witness for "pro forma adjustments, regulatory asset for rate-case costs." - [[Class Cost of Service Study]] — listed (as "Sarah M. Harcus") among the other Entergy Arkansas witnesses referenced in plain text. ## Notes Harcus's direct testimony was not retrieved this session; the corpus records only her role and witness-list presence in 26-001-U.