Regulatory Assets and Liabilities (Tables)

6 Months Ended

Jun. 30, 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 JUNE 30, 2015			AT DEC. 31, 2014
Regulatory assets – deferred taxes, net	$	236,742		$	234,370
Mining costs	10,196			11,470
Interest costs	5,402			5,582
AROs	1,263			1,029
Postretirement costs	154,025			160,903
Tree trimming costs	7,675			8,066
Training costs	6,941			7,019
Surcredits, net	11,692			13,587
Amended lignite mining agreement contingency	3,781			3,781
AMI deferred revenue requirement	5,590			5,863
Production operations and maintenance expenses	13,351			14,761
AFUDC equity gross-up	72,223			72,859
Acadia Unit 1 acquisition costs	2,600			2,653
Financing costs	9,217			9,402
Biomass costs	66			82
MISO integration costs	2,807			3,275
Coughlin transaction costs	1,045			1,060
Corporate franchise tax	1,132			1,223
Acadia FRP true-up	754			754
Energy efficiency	46			114
Other	476			596
Total regulatory assets	310,282			324,079
PPA true-up	(624		)	(624		)
Fuel and purchased power	9,087			21,554
Total regulatory assets, net	$	555,487		$	579,379