Regulatory Assets and Liabilities (Tables)

9 Months Ended

Sep. 30, 2012

Regulatory Assets and Liabilities Disclosure [Abstract]

Regulatory Assets and Liabilities

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

(THOUSANDS)	AT SEPT. 30, 2012			AT DEC. 31, 2011
Regulatory assets – deferred taxes, net	$	219,433		$	214,421
Mining costs	$	17,206		$	19,117
Interest costs	6,394			6,667
Asset removal costs	851			829
Postretirement plan costs	126,349			132,556
Tree trimming costs	6,335			8,371
Training costs	7,369			7,486
Storm surcredits, net	5,958			9,254
Construction carrying costs	6,262			10,883
Lignite mining agreement contingency	3,781			3,781
Power purchase agreement capacity costs	5,921			—
AFUDC equity gross-up	73,906			74,346
Rate case costs	716			1,117
Acadia Unit 1 acquisition costs	2,892			2,971
IRP/RFP costs	156			508
AMI pilot costs	54			153
Financing costs	6,851			4,433
Biomass costs	153			—
Total regulatory assets – other	$	271,154		$	282,472
Construction carrying costs	(8,251		)	(40,322		)
Fuel and purchased power	1,715			2,136
Total regulatory assets, net	$	484,051		$	458,707