Litigation, Other Commitments and Contingencies, and Disclosures about Guarantees (Tables)

9 Months Ended

Sep. 30, 2014

Other Commitments [Line Items]

Other Commitments

The following table summarizes the expected amount of commitment termination per period of off-balance sheet commitments and on-balance sheet guarantees discussed above.

							AT SEPT. 30, 2014
			AMOUNT OF COMMITMENT EXPIRATION PER PERIOD
(THOUSANDS)	NET AMOUNT COMMITTED		LESS THAN ONE YEAR		1-3 YEARS		3-5 YEARS		MORE THAN 5 YEARS
Off-balance sheet commitments	$	6,225	$	—	$	—	$	—	$	6,225
On-balance sheet guarantees	3,781		—		—		—		3,781
Total	$	10,006	$	—	$	—	$	—	$	10,006

Off-Balance Sheet Commitments

Cleco’s off-balance sheet commitments as of September 30, 2014, are summarized in the following table and a discussion of the off-balance sheet commitments follows the table. The discussion should be read in conjunction with the table to understand the impact of the off-balance sheet commitments on Cleco’s financial condition.

	AT SEPT. 30, 2014
(THOUSANDS)	FACE AMOUNT
Cleco Corporation
Guarantee issued to Entergy Mississippi on behalf of Attala	$	500
Cleco Power
Obligations under standby letter of credit issued to the Louisiana Department of Labor	3,725
Obligations under standby letter of credit issued to MISO	2,000
Total	$	6,225
There were no reductions against the face amount for any of these commitments.

Equity Investments with an Imputed Interest Rate

The following table contains the disclosures required by the authoritative guidelines for equity investments with an imputed interest rate.

(THOUSANDS)
Equity contributions, imputed interest rate 6%
Principal payment schedule above:	$	29,029
Less:  unamortized discount	1,279
Total	$	27,750

New Markets Tax Credit [Member]

Other Commitments [Line Items]

Other Commitments

The following table reflects remaining future equity contributions.

(THOUSANDS)	CONTRIBUTION
Three months ending Dec. 31, 2014	$	19,063
Years ending Dec. 31,
2015	4,552
2016	2,707
2017	2,707
Total	$	29,029