Regulatory Assets and Liabilities (Tables)

9 Months Ended

Sep. 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 SEPT. 30, 2015			AT DEC. 31, 2014
Regulatory assets – deferred taxes, net	$	236,341		$	234,370
Mining costs	9,559			11,470
Interest costs	5,311			5,582
AROs	1,381			1,029
Postretirement costs	150,586			160,903
Tree trimming costs	6,996			8,066
Training costs	6,902			7,019
Surcredits, net	10,546			13,587
Amended lignite mining agreement contingency	3,781			3,781
AMI deferred revenue requirement	5,454			5,863
Production operations and maintenance expenses	12,003			14,761
AFUDC equity gross-up	71,798			72,859
Acadia Unit 1 acquisition costs	2,574			2,653
Financing costs	9,125			9,402
Biomass costs	58			82
MISO integration costs	2,573			3,275
Coughlin transaction costs	1,037			1,060
Corporate franchise tax	849			1,223
Acadia FRP true-up	566			754
Energy efficiency	11			114
Other	418			596
Total regulatory assets	301,528			324,079
PPA true-up	(468		)	(624		)
Fuel and purchased power	18,662			21,554
Total regulatory assets, net	$	556,063		$	579,379