Regulatory Assets and Liabilities (Tables)

6 Months Ended

Jun. 30, 2011

The following chart summarizes Cleco Power’s regulatory assets and liabilities at June 30, 2011, and December 31, 2010:

	AT JUNE 30,			AT DECEMBER 31,
(THOUSANDS)	2011			2010
Regulatory assets and liabilities – deferred taxes, net	$	208,247		$	203,696
Deferred mining costs	$	20,392		$	21,666
Deferred interest costs		6,850			7,033
Deferred asset removal costs		799			768
Deferred postretirement plan costs		114,909			117,651
Deferred tree trimming costs		9,729			11,086
Deferred training costs		7,564			7,642
Deferred storm surcredits, net		11,138			10,633
Deferred construction carrying costs		14,202			18,830
Lignite mining agreement contingency		3,781			3,781
AFUDC equity gross-up		74,753			74,859
Deferred rate case costs		1,385			1,654
Deferred Acadia Unit 1 acquisition costs		3,024			3,076
Deferred IRP/RFP costs		742			977
Deferred AMI pilot costs		218			283
Total regulatory assets – other	$	269,486		$	279,939
Deferred construction carrying costs		(65,405	)		(87,875	)
Deferred fuel and purchased power		20,986			10,348
Total regulatory assets and liabilities, net	$	433,314		$	406,108