Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2015

Property, Plant and Equipment [Line Items]

At December 31, 2015, and 2014, property, plant, and equipment consisted of the following:



	AT DEC. 31,
(THOUSANDS)	2015			2014
Regulated utility plants	$	4,645,698		$	4,495,490
Other	15,514			13,470
Total property, plant, and equipment	4,661,212			4,508,960
Accumulated depreciation	(1,536,158		)	(1,442,960		)
Net property, plant, and equipment	$	3,125,054		$	3,066,000

Restricted Cash

Cleco’s restricted cash and cash equivalents consisted of:



	AT DEC. 31,
(THOUSANDS)	2015		2014
Current:
Cleco Katrina/Rita’s storm recovery bonds	$	9,263	$	8,986
Non-current:
Diversified Lands’ mitigation escrow	21		21
Cleco Power’s future storm restoration costs	16,174		14,915
Cleco Power’s building renovation escrow	—		194
Total non-current	16,195		15,130
Total restricted cash and cash equivalents	$	25,458	$	24,116

Schedule of Earnings Per Share, Basic and Diluted

The following table shows the calculation of basic and diluted earnings per share:



	FOR THE YEAR ENDED DEC. 31,
				2015					2014					2013
(THOUSANDS, EXCEPT SHARES AND PER SHARE AMOUNTS)	INCOME		SHARES	PER SHARE AMOUNT		INCOME		SHARES	PER SHARE AMOUNT		INCOME		SHARES	PER SHARE AMOUNT
Basic net income applicable to common stock	$	133,669	60,476,066	$	2.21	$	154,739	60,406,001	$	2.56	$	160,685	60,434,510	$	2.66
Effect of dilutive securities
Add: restricted stock (LTIP)			213,203					195,457					285,580
Diluted net income applicable to common stock	$	133,669	60,689,269	$	2.20	$	154,739	60,601,458	$	2.55	$	160,685	60,720,090	$	2.65

Cleco Power [Member]

Property, Plant and Equipment [Line Items]

Schedule of Acquisition Adjustments, Less Accumulated Depreciation [Table Text Block]

The plant acquisition adjustments and accumulated amortization reported in property, plant, and equipment and accumulated depreciation on Cleco Power’s Consolidated Balance Sheets at December 31, 2015, and 2014 are shown in the following table:



	AT DEC. 31,
(THOUSANDS)	2015			2014
Acadia Unit 1
Plant acquisition adjustment	$	95,578		$	95,578
Less: accumulated amortization	18,567			15,384
Net plant acquisition adjustment	$	77,011		$	80,194
Teche and other
Plant acquisition adjustment	$	5,271	⁽¹⁾	$	5,359
Less: accumulated amortization	4,655			4,488
Net plant acquisition adjustment	$	616		$	871
⁽¹⁾ In October 2015, the Franklin Gas Turbine, a 7-MW natural gas generating unit, was retired.