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

3 Months Ended

Mar. 31, 2014

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 March 31, 2014 and December 31, 2013:

(THOUSANDS)	AT MAR. 31, 2014		AT DEC. 31, 2013
Regulatory assets – deferred taxes, net	$	230,489	$	229,173
Mining costs	$	13,382	$	14,019
Interest costs	5,853		5,943
Asset removal costs	954		936
Postretirement plan costs	91,638		93,333
Tree trimming costs	5,560		4,840
Training costs	7,136		7,175
Surcredits, net	17,033		16,738
Amended Lignite mining agreement contingency	3,781		3,781
Power purchase agreement capacity costs	6,143		9,749
AMI deferred revenue requirement	5,400		4,682
Production Operations & Maintenance expenses	8,459		8,459
AFUDC equity gross-up	73,257		73,306
Rate case costs	—		45
Acadia Unit 1 acquisition costs	2,734		2,760
Financing costs	9,679		9,772
Biomass costs	106		114
Total regulatory assets – other	$	251,115	$	255,652
Fuel and purchased power	1,582		(3,869		)
Total regulatory assets, net	$	483,186	$	480,956