Income Taxes (Policies)

3 Months Ended

Mar. 31, 2013

Income Tax Disclosure [Abstract]

Income Tax, Policy

Cleco classifies income tax penalties as a component of other expense.

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

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