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

12 Months Ended

Dec. 31, 2014

Cleco Power [Member]

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

Schedule of Regulatory Assets [Table Text Block]

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



	AT DEC. 31,						REMAINING RECOVERY PERIOD
(THOUSANDS)	2014			2013			REMAINING RECOVERY PERIOD
Total federal regulatory asset — income taxes	$	124		$	12,528
Total state regulatory asset — income taxes	106,964			89,050
AFUDC	129,545			130,488
Total investment tax credit	(2,263		)	(2,893		)
Total regulatory assets — deferred taxes, net	234,370			229,173			*
Mining costs	11,470			14,019			4.5 yrs.
Interest costs	5,582			5,943			25 yrs.
AROs ⁽¹⁾	1,029			936			*
Postretirement costs ⁽¹⁾	160,903			93,333			*
Tree trimming costs	8,066			4,840			4 yrs.
Training costs	7,019			7,175			45 yrs.
Surcredits, net ⁽²⁾	13,587			16,738			3.5 yrs.
Amended lignite mining agreement contingency ⁽¹⁾	3,781			3,781			*
PPA capacity costs	—			9,749			—
AMI deferred revenue requirement	5,863			4,682			11 yrs.
Production operations and maintenance expenses	14,761			8,459			*
AFUDC equity gross-up ⁽²⁾	72,859			73,306			*
Rate case costs	—			45			—
Acadia Unit 1 acquisition costs	2,653			2,760			25 yrs.
Financing costs	9,402			9,772			*
Biomass costs	82			114			3 yrs.
MISO integration costs	3,275			—			3.5 yrs.
Coughlin transaction costs	1,060			—			35 yrs.
Corporate franchise tax	1,223			—			0.5 yrs.
Acadia FRP true-up	754			—			0.5 yrs.
Energy efficiency	114			—			1 yr.
Other	596			—			2.5 yrs.
Total regulatory assets	324,079			255,652
PPA true-up	(624		)	—			0.5 yrs.
Fuel and purchased power	21,554			(3,869		)	*
Total regulatory assets, net	$	579,379		$	480,956
⁽¹⁾Represents regulatory assets in which cash has not yet been expended and the assets are offset by liabilities that do not incur a carrying cost. ⁽²⁾Represents regulatory assets for past expenditures that were not earning a return on investment at December 31, 2014. * For information related to the remaining recovery periods, refer to the disclosures below for each specific regulatory asset.