Regulatory Assets and Liabilities (Tables)

6 Months Ended

Jun. 30, 2012

Regulatory Assets and Liabilities Disclosure [Abstract]

Regulatory Assets and Liabilities

The following table summarizes Cleco Power’s regulatory assets and liabilities at June 30, 2012, and December 31, 2011.

	AT JUNE 30,			AT DECEMBER 31,
(THOUSANDS)	2012			2011
Regulatory assets – deferred taxes, net	$	216,814		$	214,421
Mining costs	$	17,843		$	19,117
Interest costs	6,484			6,667
Asset removal costs	834			829
Postretirement plan costs	128,418			132,556
Tree trimming costs	7,014			8,371
Training costs	7,410			7,486
Storm surcredits, net	5,595			9,254
Construction carrying costs	7,828			10,883
Lignite mining agreement contingency	3,781			3,781
Power purchase agreement capacity costs	1,924			—
AFUDC equity gross-up	73,896			74,346
Rate case costs	849			1,117
Acadia Unit 1 acquisition costs	2,918			2,971
IRP/RFP costs	273			508
AMI pilot costs	87			153
Financing costs	6,889			4,433
Biomass costs	159			—
Total regulatory assets – other	$	272,202		$	282,472
Construction carrying costs	(26,118		)	(40,322		)
Fuel and purchased power	2,013			2,136
Total regulatory assets, net	$	464,911		$	458,707