Regulatory Assets and Liabilities (Tables)

6 Months Ended

Jun. 30, 2016

Schedule of Regulatory Assets and Liabilities, Net [Line Items]

Schedule of Regulatory Assets and Liabilities, Net

The following table summarizes Cleco’s net regulatory assets and liabilities:

	SUCCESSOR (1)		PREDECESSOR
(THOUSANDS)	AT JUNE 30, 2016		AT DEC. 31, 2015
Total Cleco Power regulatory assets, net	$	538,825	$	548,345
Cleco Holdings’ Merger adjustments
Fair value of long-term debt	185,113		—
Postretirement costs	20,513		—
Financing costs	9,138		—
Debt issuance costs	8,795		—
Total Cleco regulatory assets, net	$	762,384	$	548,345

⁽¹⁾Cleco Holdings’ regulatory assets include acquisition accounting adjustments as a result of the Merger.

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 JUNE 30, 2016		AT DEC. 31, 2015
Regulatory assets – deferred taxes, net	$	230,523	$	236,941
Mining costs	7,647		8,921
Interest costs	5,041		5,221
AROs	1,789		2,462
Postretirement costs	145,667		150,274
Tree trimming costs	4,960		6,318
Training costs	6,785		6,863
Surcredits, net	7,878		9,661
Amended lignite mining agreement contingency	—		3,781
AMI deferred revenue requirement	5,045		5,318
Production operations and maintenance expenses	9,741		12,436
AFUDC equity gross-up	70,690		71,444
Acadia Unit 1 acquisition costs	2,495		2,548
Financing costs	8,847		9,032
Biomass costs	34		50
MISO integration costs	1,872		2,340
Coughlin transaction costs	1,014		1,030
Corporate franchise tax	2,616		373
Acadia FRP true-up	—		377
MATS costs	5,694		—
Other	944		357
Total regulatory assets	288,759		298,806
PPA true-up	—		(312		)
Fuel and purchased power	19,543		12,910
Total regulatory assets, net	$	538,825	$	548,345