Regulatory Assets and Liabilities (Tables)

3 Months Ended

Mar. 31, 2012

Regulatory Assets and Liabilities Disclosure [Abstract]

Regulatory Assets and Liabilities

The following table summarizes Cleco Power’s regulatory assets and liabilities at March 31, 2012, and December 31, 2011:

	AT MARCH 31,			AT DECEMBER 31,
(THOUSANDS)	2012			2011
Regulatory assets – deferred taxes, net	$	215,793		$	214,421
Mining costs	$	18,480		$	19,117
Interest costs	6,575			6,667
Asset removal costs	818			829
Postretirement plan costs	130,790			132,556
Tree trimming costs	7,693			8,371
Training costs	7,447			7,486
Storm surcredits, net	6,481			9,254
Construction carrying costs	9,395			10,883
Lignite mining agreement contingency	3,781			3,781
AFUDC equity gross-up	74,125			74,346
Rate case costs	983			1,117
Acadia Unit 1 acquisition costs	2,945			2,971
IRP/RFP costs	391			508
AMI pilot costs	120			153
Financing costs	6,944			4,433
Biomass costs	151			—
Total regulatory assets – other	$	277,119		$	282,472
Construction carrying costs	(31,552		)	(40,322		)
Fuel and purchased power	(6,198		)	2,136
Total regulatory assets, net	$	455,162		$	458,707