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

9 Months Ended

Sep. 30, 2014

Cleco Power [Member]

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

Schedule of Regulatory Assets

The following table summarizes Cleco Power’s regulatory assets and liabilities.

(THOUSANDS)	AT SEPT. 30, 2014		AT DEC. 31, 2013
Regulatory assets – deferred taxes, net	$	236,622	$	229,173
Mining costs	$	12,108	$	14,019
Interest costs	5,672		5,943
Asset removal costs	991		936
Postretirement plan costs	88,329		93,333
Tree trimming costs	7,271		4,840
Training costs	7,058		7,175
Surcredits, net	14,493		16,738
Amended lignite mining agreement contingency	3,781		3,781
Power purchase agreement capacity costs	—		9,749
AMI deferred revenue requirement	5,999		4,682
Production O&M expenses	7,755		8,459
AFUDC equity gross-up	73,063		73,306
Rate case costs	—		45
Acadia Unit 1 acquisition costs	2,680		2,760
Financing costs	9,495		9,772
Biomass costs	90		114
MISO integration costs	3,509		—
Coughlin transaction costs	1,068		—
Corporate franchise tax	2,274		—
Acadia FRP true-up	754		—
Other	654		—
Total regulatory assets	$	247,044	$	255,652
Fuel and purchased power	40,217		(3,869		)
Total regulatory assets, net	$	523,883	$	480,956