Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2016

Accounting Policies [Line Items]

Stock-Based Compensation

Cleco and Cleco Power reported pretax compensation expense for their share-based compensation plans as shown in the following tables:

Cleco
	SUCCESSOR		PREDECESSOR				SUCCESSOR		PREDECESSOR
(THOUSANDS)	APR. 13, 2016 - JUNE 30, 2016		APR. 1, 2016 - APR. 12, 2016		FOR THE THREE MONTHS ENDED JUNE 30, 2015		APR. 13, 2016 - JUNE 30, 2016		JAN. 1, 2016 - APR. 12, 2016		FOR THE SIX MONTHS ENDED JUNE 30, 2015
Equity classification
Non-vested stock	$	—	$	2,273	$	1,440	$	—	$	3,241	$	3,225
Tax benefit	$	—	$	874	$	554	$	—	$	1,247	$	1,241

Cleco Power
	FOR THE THREE MONTHS ENDED JUNE 30,				FOR THE SIX MONTHS ENDED JUNE 30,
(THOUSANDS)	2016		2015		2016		2015
Equity classification
Non-vested stock	$	645	$	502	$	997	$	946
Tax benefit	$	248	$	193	$	384	$	364

Property, Plant, and Equipment

Cleco and Cleco Power’s property, plant, and equipment consisted of:

Cleco
	SUCCESSOR			PREDECESSOR
(THOUSANDS)	AT JUNE 30, 2016			AT DEC. 31, 2015
Utility plants	$	3,371,948		$	4,645,698
Other	4,385			15,514
Total property, plant, and equipment	3,376,333			4,661,212
Accumulated depreciation	(20,990		)	(1,536,158		)
Net property, plant, and equipment	$	3,355,343		$	3,125,054

Restricted Cash and Cash Equivalents

Cleco and Cleco Power’s restricted cash and cash equivalents consisted of:

Cleco
	SUCCESSOR		PREDECESSOR
(THOUSANDS)	AT JUNE 30, 2016		AT DEC. 31, 2015
Current
Cleco Katrina/Rita’s storm recovery bonds	$	8,348	$	9,263
Cleco Power’s sale of property	1,299		—
Cleco Power’s charitable contributions	1,200		—
Cleco Power’s rate credit escrow	133,303		—
Total current	144,150		9,263
Non-current
Diversified Lands’ mitigation escrow	21		21
Cleco Power’s future storm restoration costs	16,769		16,174
Cleco Power’s charitable contributions	4,803		—
Cleco Power’s rate credit escrow	2,698		—
Total non-current	24,291		16,195
Total restricted cash and cash equivalents	$	168,441	$	25,458

Cleco Power [Member]

Accounting Policies [Line Items]

Stock-Based Compensation

Cleco Power
	FOR THE THREE MONTHS ENDED JUNE 30,				FOR THE SIX MONTHS ENDED JUNE 30,
(THOUSANDS)	2016		2015		2016		2015
Equity classification
Non-vested stock	$	645	$	502	$	997	$	946
Tax benefit	$	248	$	193	$	384	$	364

Property, Plant, and Equipment

Cleco Power
(THOUSANDS)	AT JUNE 30, 2016			AT DEC. 31, 2015
Regulated utility plants	$	4,694,517		$	4,645,698
Accumulated depreciation	(1,571,433		)	(1,525,298		)
Net property, plant, and equipment	$	3,123,084		$	3,120,400

Restricted Cash and Cash Equivalents

Cleco Power
(THOUSANDS)	AT JUNE 30, 2016		AT DEC. 31, 2015
Current
Cleco Katrina/Rita’s storm recovery bonds	$	8,348	$	9,263
Sale of property	1,299		—
Charitable contributions	1,200		—
Rate credit escrow	133,303		—
Total current	144,150		9,263
Non-current
Future storm restoration costs	16,769		16,174
Charitable contributions	4,803		—
Rate credit escrow	2,698		—
Total non-current	24,270		16,174
Total restricted cash and cash equivalents	$	168,420	$	25,437