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

9 Months Ended

Sep. 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 September 30, 2013 and December 31, 2012:

(THOUSANDS)	AT SEPT. 30, 2013		AT DEC. 31, 2012
Regulatory assets – deferred taxes, net	$	217,550	$	210,445
Mining costs	$	14,657	$	16,569
Interest costs	6,033		6,304
Asset removal costs	919		867
Postretirement plan costs	146,597		156,458
Tree trimming costs	4,945		5,656
Training costs	7,214		7,330
Surcredits, net	16,738		6,211
Construction carrying costs	—		4,697
Lignite mining agreement contingency	3,781		3,781
Power purchase agreement capacity costs	13,316		6,217
AMI deferred revenue requirement	3,960		1,483
AFUDC equity gross-up	73,518		74,158
Rate case costs	179		581
Acadia Unit 1 acquisition costs	2,786		2,865
IRP/RFP costs	—		39
AMI pilot costs	—		22
Financing costs	9,864		7,282
Biomass costs	122		145
Total regulatory assets – other	$	304,629	$	300,665
Construction carrying costs	—		(8,255		)
Fuel and purchased power	6,851		7,833
Total regulatory assets, net	$	529,030	$	510,688