Regulatory Assets and Liabilities (Tables)

12 Months Ended

Dec. 31, 2012

Regulatory Assets and Liabilities Disclosure [Abstract]

Regulatory Assets and Liabilities

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

	AT DEC. 31,						REMAINING RECOVERY PERIOD	RETURN ON EQUITY
(THOUSANDS)	2012			2011
Total federal regulatory asset — income taxes	$	24,222		$	34,127		N/A
Total state regulatory asset — income taxes	57,480			51,720			N/A
AFUDC	132,267			132,802			N/A
Total investment tax credit	(3,524		)	(4,228		)	N/A
Total regulatory assets — deferred taxes, net	210,445			214,421
Mining costs	16,569			19,117			6.5 yrs.	No
Interest costs	6,304			6,667			27 yrs.	No
Asset removal costs	867			829			37 yrs.	No
Postretirement plan costs	156,458			132,556			N/A	No
Tree trimming costs	5,656			8,371			2 yrs.	Yes
Training costs	7,330			7,486			47 yrs.	Yes
Storm surcredits, net	6,211			9,254			10 yrs.	No
Construction carrying costs	4,697			10,883			0.75 yrs.	No
Lignite mining agreement contingency	3,781			3,781			N/A	No
Power purchase agreement capacity costs	6,217			—			2.5 yrs.	Yes
AMI deferred revenue requirement	1,483			—			15 yrs.	Yes
AFUDC equity gross-up	74,158			74,346			N/A	No
Rate case costs	581			1,117			1 yr.	No
Acadia Unit 1 acquisition costs	2,865			2,971			27 yrs.	No
IRP/RFP costs	39			508			—	No
AMI pilot costs	22			153			0.5 yrs.	No
Financing costs	7,282			4,433			29 yrs.	No
Biomass costs	145			—			5 yrs.	No
Total regulatory assets - other	300,665			282,472
Construction carrying costs	(8,255		)	(40,322		)	0.6 yrs.	No
Fuel and purchased power	7,833			2,136			N/A	No
Total regulatory assets, net	$	510,688		$	458,707