Income Taxes (Policies)

9 Months Ended

Sep. 30, 2012

Income Tax Disclosure [Abstract]

Income Tax, Policy [Policy Text Block]

Uncertain Tax Positions

Cleco classifies all interest related to uncertain tax positions as a component of interest payable and interest expense.

Valuation Allowance

Valuation allowances are recorded to reduce deferred tax assets when it is more likely than not that a tax benefit will not be realized.