Regulatory Assets and Liabilities (Tables)

12 Months Ended

Dec. 31, 2011

Regulatory Assets and Liabilities Disclosure [Abstract]

Regulatory Assets and Liabilities

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

	AT DECEMBER 31,						REMAINING RECOVERY PERIOD
(THOUSANDS)	2011			2010
Total federal regulatory asset — income taxes	$	34,127		$	41,344		—
Total state regulatory asset — income taxes	51,720			36,394			—
AFUDC	132,802			130,890			—
Total investment tax credit	(4,228		)	(4,932		)	—
Total regulatory assets and liabilities — deferred taxes, net	214,421			203,696
Mining costs	19,117			21,666			7.5 yrs.
Interest costs	6,667			7,033			28 yrs.
Asset removal costs	829			768			38 yrs.
Postretirement plan costs	132,556			117,651			—
Tree trimming costs	8,371			11,086			3 yrs.
Training costs	7,486			7,642			48 yrs.
Storm surcredits, net	9,254			10,633			11 yrs.
Construction carrying costs	10,883			18,830			3 yrs.
Mining agreement contingency	3,781			3,781			—
AFUDC equity gross-up	74,346			74,859			—
Rate case costs	1,117			1,654			2 yrs.
Acadia Unit 1 acquisition costs	2,971			3,076			28 yrs.
IRP/RFP costs	508			977			1 yr.
AMI pilot costs	153			283			1.5 yrs.
Financing costs	4,433			—			30 yrs.
Total regulatory assets - other	282,472			279,939
Construction carrying costs	(40,322		)	(87,875		)	2 yrs.
Fuel and purchased power	2,136			10,348			—
Total regulatory assets, net	$	458,707		$	406,108