Regulatory Assets and Liabilities (Tables)

3 Months Ended

Mar. 31, 2016

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, 2016			AT DEC. 31, 2015
Regulatory assets – deferred taxes, net	$	237,030		$	236,941
Mining costs	8,284			8,921
Interest costs	5,131			5,221
AROs	1,639			2,462
Postretirement costs	147,823			150,274
Tree trimming costs	5,639			6,318
Training costs	6,824			6,863
Surcredits, net	8,754			9,661
Amended lignite mining agreement contingency	3,781			3,781
AMI deferred revenue requirement	5,181			5,318
Production operations and maintenance expenses	11,088			12,436
AFUDC equity gross-up	71,061			71,444
Acadia Unit 1 acquisition costs	2,521			2,548
Financing costs	8,940			9,032
Biomass costs	42			50
MISO integration costs	2,106			2,340
Coughlin transaction costs	1,022			1,030
Corporate franchise tax	90			373
Acadia FRP true-up	189			377
MATS costs	6,405			—
Other	298			357
Total regulatory assets	296,818			298,806
PPA true-up	(156		)	(312		)
Fuel and purchased power	13,654			12,910
Total regulatory assets, net	$	547,346		$	548,345