Pension Plan and Employee Benefits (Tables)

9 Months Ended

Sep. 30, 2011

Compensation and Retirement Disclosure [Abstract]

Schedule of Net Benefit Costs

The components of net periodic pension and other benefit cost for the three and nine months ended September 30, 2011, and 2010, are as follows:

	PENSION BENEFITS						OTHER BENEFITS
	FOR THE THREE MONTHS ENDED SEPTEMBER 30,
(THOUSANDS)	2011			2010			2011			2010
Components of periodic benefit costs:
Service cost	$	2,097		$	1,863		$	390		$	383
Interest cost		4,407			4,286			443			499
Expected return on plan assets		(6,161	)		(5,057	)		-			-
Amortizations:
Transition obligation		-			-			5			5
Prior period service cost		(18	)		(18	)		(51	)		(505	)
Net loss		1,389			789			246			250
Net periodic benefit cost	$	1,714		$	1,863		$	1,033		$	632

	PENSION BENEFITS						OTHER BENEFITS
	FOR THE NINE MONTHS ENDED SEPTEMBER 30,
(THOUSANDS)	2011			2010			2011			2010
Components of periodic benefit costs:
Service cost	$	6,292		$	5,588		$	1,149		$	1,149
Interest cost		13,222			12,859			1,364			1,498
Expected return on plan assets		(18,484	)		(15,171	)		-			-
Amortizations:
Transition obligation		-			-			15			15
Prior period service cost		(54	)		(54	)		(154	)		(1,516	)
Net loss		4,167			2,367			758			751
Net periodic benefit cost	$	5,143		$	5,589		$	3,132		$	1,897

SERP

	FOR THE THREE MONTHS ENDED SEPTEMBER 30,				FOR THE NINE MONTHS ENDED SEPTEMBER 30,
(THOUSANDS)	2011		2010		2011		2010
Components of periodic benefit costs:
Service cost	$	392	$	453	$	1,175	$	1,148
Interest cost		526		541		1,578		1,591
Amortizations:
Prior period service cost		13		13		40		40
Net loss		235		253		705		695
Net periodic benefit cost	$	1,166	$	1,260	$	3,498	$	3,474

401(k) Plan Expense

Cleco’s 401(k) Plan expense for the three and nine months ended September 30, 2011, and 2010 is as follows:

	FOR THE THREE MONTHS ENDED SEPTEMBER 30,				FOR THE NINE MONTHS ENDED SEPTEMBER 30,
(THOUSANDS)	2011		2010		2011		2010
401(k) Plan expense	$	945	$	925	$	2,998	$	2,784