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

3 Months Ended

Mar. 31, 2015

Cleco Power [Member]

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

Schedule of Regulatory Assets and Liabilities, Net

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

(THOUSANDS)	AT MAR. 31, 2015			AT DEC. 31, 2014
Regulatory assets – deferred taxes, net	$	235,889		$	234,370
Mining costs	10,833			11,470
Interest costs	5,492			5,582
AROs	1,145			1,029
Postretirement costs	157,576			160,903
Tree trimming costs	8,354			8,066
Training costs	6,980			7,019
Surcredits, net	12,588			13,587
Amended lignite mining agreement contingency	3,781			3,781
AMI deferred revenue requirement	5,727			5,863
Production operations and maintenance expenses	14,056			14,761
AFUDC equity gross-up	72,611			72,859
Acadia Unit 1 acquisition costs	2,627			2,653
Financing costs	9,310			9,402
Biomass costs	74			82
MISO integration costs	3,041			3,275
Coughlin transaction costs	1,053			1,060
Corporate franchise tax	317			1,223
Acadia FRP true-up	754			754
Energy efficiency	80			114
Other	534			596
Total regulatory assets	316,933			324,079
PPA true-up	(624		)	(624		)
Fuel and purchased power	12,901			21,554
Total regulatory assets, net	$	565,099		$	579,379