# Volume 1 — Application + Schedules A, B (Doc. 47, Vol. 1) 129 pages. The Application narrative (numbered paragraphs 1–18, plus the docket-cover summary sheet and an Application Exhibit list) and the Schedule A-1 / Schedule B series — test-year and pro forma plant in service, accumulated depreciation, plant additions, retirements, transfers, and the line-item Construction Work in Progress. ## Key takeaways ### The Application narrative (pp. 1–18 of paragraphs) - Last base rate case: Docket 15-015-U. Notice of Intent to file: 2025-12-19. EAL has invested over **$7.4 billion** from 2016 through 2024 (paragraph 8). - Customer count as of 2025-12-31: **735,000+ retail** — 612,857 Residential, 100,900 Commercial, 23,702 Industrial, 949 Public agencies/institutions (paragraph 5). - Current authorized retail revenue requirement: **$1,277,230,243** (from Order in Docket 15-015-U; total including riders is higher). - Retail revenue requirement requested: **$1,997,481,780**. - Overall increase: **$44.6 million / 1.92%**. - Requested ROE: **9.90%** — *expressly below* what EAL's expert Adrien McKenzie recommended (paragraph 1). - Capital structure used in COS: **51.66% debt / 48.34% equity** (paragraph 13). - New tariffs to be effective: **first billing cycle of January 2027** (paragraph 15). ### The data-center / economic-development frame (pp. 4-5) - "There are significant investments being made over the next several years to maintain reliability while also attracting new economic development to the state" (paragraph 1, p. 4). - "EAL has proposed changes in this rate case to give the Company the tools it needs to support [economic-development] growth, while keeping rates competitive with the regional and national averages" (paragraph 9, p. 5). - "**Economic development and job growth are the foundation for a better life for EAL's customers and the communities EAL serves.** To support economic development in Arkansas, EAL has proposed changes in this rate case..." (paragraph 9). - "[ROE must reflect the higher capital market requirements EAL continues to face]... This is particularly important as EAL competes with other utilities and states to **capture growth opportunities for Arkansas**" (paragraph 13). - "[Approving the application would let EAL] continue to contribute to the economic growth of the State of Arkansas by helping the State avail itself of **once in a generation economic opportunities**" (paragraph 7). The Application never names a specific data-center customer, but the "once in a generation economic opportunities" framing is the public-record language under which EAL is asking for the full rate increase, the 9.9% ROE, and the recovery of transmission assets serving the data centers. ### Schedule B-8 — Construction Work in Progress, line-item The 36-page CWIP detail (pp. 60–95) lists every individual construction project funding the test-year CWIP. **The data-center-named line items** — direct line-item evidence that the public rate base embeds transmission/storage build for the data-center sites: | Line | Function | Project name | CWIP amount | Date of last activity | |---|---|---|---|---| | 396 | Production Other | Arkansas Cypress Solar North | $192,530 | Jun-25 | | 397 | Production Other | EAL West Memphis – BESS Install | $80,050 | Jun-25 | | 404 | Production Other | EAL West Memphis – BESS Install (adjustment) | ($78,452) | Jun-25 | | 485 | Transmission Plant | Gum Springs Land Acquisition | $50,361 | Feb-24 | | 492 | Transmission Plant | Avaio Digital Ctr-Instl 115kV | $283 | Apr-25 | | 497 | Transmission Plant | Gum Springs: Bld 115kV SS | $485,601 | Apr-24 | | 505 | Transmission Plant | Gum Springs: Bld 115kV SwSub | $13,435 | Feb-24 | | 524 | Transmission Plant | Avaio Digital Partner LR Data | ($309) | Apr-25 | (Amounts not labeled with thousand-marker; the small absolute numbers vs the line-485 $50,361 land-acquisition figure suggest line-item dollars, but the totals roll up to the $1.24B CWIP referenced in [[GAJA Rider 2026 Annual Update|the GAJA Rider Annual Update]] only if some are in thousands. The exact units depend on the schedule's header convention — the figures are reported as filed.) Also present in Schedule B-8: - Multiple Arkansas Cypress entries - A "Lake Catherine BESS" entry (line 402) - A "Champs 115kV: New Substation" (lines 31841 / 34819) — Champs is northeast Arkansas - Many solar-interconnect projects (Sky Burst, Brinkley West, Big Island, Cypress Knee, Chalk Bluff, Fairview, Heth, Keo, AR 1) ### Schedule B (plant in service / accumulated depreciation) by FERC account The full per-account plant-in-service ledger is in this volume — across FERC accounts 311 through 399. The relevant data-center-adjacent infrastructure (substations, 115 kV transmission, distribution lines, generation interconnections) is in this ledger at the test-year level. ## People and orgs mentioned - [[Entergy Arkansas]] — applicant - [[J. David Palmer]] — Vice President, Regulatory Affairs (Service List) - Jana K. Law — Senior Counsel, Entergy Services, LLC (Service List, attorney of record) - [[Matthew S. Klucher]] — cost of service witness - [[Laura R. Landreaux]] — CEO witness - New witnesses (in this volume's Application; testimony in separate docs): Adrien M. McKenzie (ROE), Ellen Lapson (financial integrity), Dane A. Watson (depreciation), Amy L. Morris (capital), Sarah Harcus (pro forma), Jay A. Lewis (test period) - [[AVAIO Digital Partners]] — named in CWIP Schedule B-8 - [[Google LLC]] — implicated via West Memphis BESS ## Concepts invoked - [[Cost-of-service study]] — A&E 4CP allocation methodology (Act 725) - [[Strategic Investment]] — depreciation rates for the GAJA Rider plants' transmission assets requested in Item 12(f) - [[Generating Arkansas Jobs Act (GAJA) rider]] - Rider PCA (Production Cost Allocation) — proposed for withdrawal; balances moved to Rider ECR - Rider FRP — Formula Rate Plan (proposed renewal as "FRP-2") ## Cross-references - The per-class rate-base, revenue, and expense allocation behind these CWIP entries is in [[26-001-U Doc 47 Volume 6 Schedules G|Volume 6's Schedule G]]. - The per-class revenue impact is in [[26-001-U Doc 47 Volume 7 Schedules H-1 to H-5|Volume 7's Schedule H-1]]. - The depreciation rates Watson sponsors are in [[26-001-U Doc 47 Volume 5 Schedules F|Volume 5's Schedule F]]. - The Klucher [[Class Cost of Service Study]] testimony (Doc. 51) builds on Schedule G-1. ## Open questions / follow-ups - The "Avaio Digital Ctr-Instl 115kV" and "Avaio Digital Partner LR Data" line items reference 115 kV transmission infrastructure named for AVAIO. The full project commitment is presumably larger; the test-year CWIP captures only the in-period spend. The total contracted infrastructure cost for serving AVAIO Project Leo is not in the public record. - Likewise for the Gum Springs ([[DC Devco]] / [[Project Pulse]]) 115 kV substation: $485,601 in test-year CWIP for a 1-GW-class data-center site is plausibly the early-stage build. The full transmission commitment is not in the public record. - The EAL West Memphis BESS — $80,050 CWIP plus a matching $78,452 in-service adjustment, both at June 2025 — is *production-class* plant, not transmission. The BESS may be the storage backup for the Google data-center load and may or may not be in the GAJA Rider's strategic-investment list. - Whether the Conway data-center site ([[Forgelight Ventures, LLC]] / Lollie Road) or the Port of Little Rock site ([[Willowbend Capital, LLC|Willowbend]] / "Project Boar") have any line items in this schedule — neither was found in the text search; the absence suggests neither is far enough into Entergy's transmission build to appear in the test-year CWIP, but they may surface in the EAL Witness Dane Watson testimony or in the test-year-projected plant additions. - The [[Serverfarm]] / SF ARK1 site (Johnson County / Clarksville) — also not found in this volume.