. the cumulative adjustment placing these companies on the new methodology resulted in a $ 430 million deduction for system energy on entergy's 2003 income tax return . there was no cash benefit from the method change in 2003 . in 2004 system energy realized $ 144 million in cash tax benefit from the method change . this tax accounting method change is an issue across the utility industry and will likely be challenged by the irs on audit . cash flow from operations decreased by $ 124