Regulatory Assets and Liabilities (Tables) (Cleco Power [Member])

6 Months Ended

Jun. 30, 2013

Cleco Power [Member]

Schedule of Regulatory Assets and Liabilities, Net [Line Items]

Regulatory Assets and Liabilities

The following table summarizes Cleco Power’s regulatory assets and liabilities at June 30, 2013 and December 31, 2012:

(THOUSANDS)	AT JUNE 30, 2013		AT DEC. 31, 2012
Regulatory assets – deferred taxes, net	$	213,061	$	210,445
Mining costs	$	15,294	$	16,569
Interest costs	6,123		6,304
Asset removal costs	901		867
Postretirement plan costs	149,884		156,458
Tree trimming costs	4,299		5,656
Training costs	7,252		7,330
Storm surcredits, net	7,654		6,211
Construction carrying costs	1,563		4,697
Lignite mining agreement contingency	3,781		3,781
Power purchase agreement capacity costs	11,912		6,217
AMI deferred revenue requirement	2,907		1,483
AFUDC equity gross-up	73,785		74,158
Rate case costs	313		581
Acadia Unit 1 acquisition costs	2,813		2,865
IRP/RFP costs	—		39
AMI pilot costs	—		22
Financing costs	9,957		7,282
Biomass costs	129		145
Total regulatory assets – other	$	298,567	$	300,665
Construction carrying costs	—		(8,255		)
Fuel and purchased power	9,593		7,833
Total regulatory assets, net	$	521,221	$	510,688