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

6 Months Ended

Jun. 30, 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 June 30, 2014 and December 31, 2013:

(THOUSANDS)	AT JUNE 30, 2014		AT DEC. 31, 2013
Regulatory assets – deferred taxes, net	$	232,673	$	229,173
Mining costs	$	12,745	$	14,019
Interest costs	5,762		5,943
Asset removal costs	973		936
Postretirement plan costs	89,997		93,333
Tree trimming costs	6,292		4,840
Training costs	7,097		7,175
Surcredits, net	15,581		16,738
Amended lignite mining agreement contingency	3,781		3,781
Power purchase agreement capacity costs	—		9,749
AMI deferred revenue requirement	6,136		4,682
Production O&M expenses	8,459		8,459
AFUDC equity gross-up	73,509		73,306
Rate case costs	—		45
Acadia Unit 1 acquisition costs	2,707		2,760
Financing costs	9,587		9,772
Biomass costs	98		114
MISO integration costs	3,743		—
Coughlin transaction costs	1,076		—
Corporate franchise tax	3,032		—
Acadia FRP true-up	754		—
Other	714		—
Total regulatory assets	$	252,043	$	255,652
Fuel and purchased power	35,447		(3,869		)
Total regulatory assets, net	$	520,163	$	480,956