Regulatory Assets and Liabilities (Tables)

12 Months Ended

Dec. 31, 2015

Regulatory Assets and Liabilities [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)	2015			2014			REMAINING RECOVERY PERIOD
Total federal regulatory asset — income taxes	$	5,614		$	124
Total state regulatory asset — income taxes	105,868			106,964
AFUDC	127,092			129,545
Total investment tax credit	(1,633		)	(2,263		)
Total regulatory assets — deferred taxes, net	236,941			234,370			*
Mining costs	8,921			11,470			3.5 yrs.
Interest costs	5,221			5,582			*
AROs ⁽¹⁾	2,462			1,029			*
Postretirement costs ⁽¹⁾	150,274			160,903			*
Tree trimming costs	6,318			8,066			2.5 yrs.
Training costs	6,863			7,019			44 yrs.
Surcredits, net ⁽²⁾	9,661			13,587			2.5 yrs.
Amended lignite mining agreement contingency ⁽¹⁾	3,781			3,781			*
AMI deferred revenue requirement	5,318			5,863			10 yrs.
Production operations and maintenance expenses	12,436			14,761			*
AFUDC equity gross-up ⁽²⁾	71,444			72,859			*
Acadia Unit 1 acquisition costs	2,548			2,653			24 yrs.
Financing costs	9,032			9,402			*
Biomass costs	50			82			1.5 yrs.
MISO integration costs	2,340			3,275			2.5 yrs.
Coughlin transaction costs	1,030			1,060			33.5 yrs.
Corporate franchise tax	373			1,223			*
Acadia FRP true-up	377			754			0.5 yrs.
Energy efficiency	—			114			—
Other	357			596			1.5 yrs.
Total regulatory assets	298,806			324,079
PPA true-up	(312		)	(624		)	0.5 yrs.
Fuel and purchased power	12,910			21,554			*
Total regulatory assets, net	$	548,345		$	579,379
⁽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, 2015. All other assets are earning a return on investment. * For information related to the remaining recovery periods, refer to the following disclosures for each specific regulatory asset.