Regulatory Assets and Liabilities (Tables)

3 Months Ended

Mar. 31, 2013

Regulatory Assets and Liabilities Disclosure [Abstract]

Regulatory Assets and Liabilities

The following table summarizes Cleco Power’s regulatory assets and liabilities at March 31, 2013 and December 31, 2012:

(THOUSANDS)	AT MAR. 31, 2013			AT DEC. 31, 2012
Regulatory assets – deferred taxes, net	$	211,617		$	210,445
Mining costs	$	15,931		$	16,569
Interest costs	6,213			6,304
Asset removal costs	884			867
Postretirement plan costs	153,103			156,458
Tree trimming costs	4,978			5,656
Training costs	7,291			7,330
Storm surcredits, net	6,931			6,211
Construction carrying costs	3,131			4,697
Lignite mining agreement contingency	3,781			3,781
Power purchase agreement capacity costs	7,219			6,217
AMI deferred revenue requirement	2,141			1,483
AFUDC equity gross-up	74,145			74,158
Rate case costs	447			581
Acadia Unit 1 acquisition costs	2,839			2,865
IRP/RFP costs	—			39
AMI pilot costs	—			22
Financing costs	7,186			7,282
Biomass costs	137			145
Total regulatory assets – other	$	296,357		$	300,665
Construction carrying costs	(3,296		)	(8,255		)
Fuel and purchased power	3,981			7,833
Total regulatory assets, net	$	508,659		$	510,688