Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 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)	FOR THE THREE MONTHS ENDED SEPT. 30, 2016		FOR THE THREE MONTHS ENDED SEPT. 30, 2015		APR. 13, 2016 - SEPT. 30, 2016		JAN. 1, 2016 - APR. 12, 2016		FOR THE NINE MONTHS ENDED SEPT. 30, 2015
Equity classification
Non-vested stock	$	—	$	1,419	$	—	$	3,241	$	4,644
Tax benefit	$	—	$	546	$	—	$	1,247	$	1,787

Property, Plant, and Equipment

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

Cleco
	SUCCESSOR			PREDECESSOR
(THOUSANDS)	AT SEPT. 30, 2016			AT DEC. 31, 2015
Utility plants	$	3,387,712		$	4,645,698
Other	14,713			15,514
Total property, plant, and equipment	3,402,425			4,661,212
Accumulated depreciation	(47,134		)	(1,536,158		)
Net property, plant, and equipment	$	3,355,291		$	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 SEPT. 30, 2016		AT DEC. 31, 2015
Current
Cleco Katrina/Rita’s storm recovery bonds	$	3,569	$	9,263
Cleco Power’s charitable contributions	1,200		—
Cleco Power’s rate credit escrow	26,915		—
Total current	31,684		9,263
Non-current
Diversified Lands’ mitigation escrow	21		21
Cleco Power’s future storm restoration costs	17,072		16,174
Cleco Power’s charitable contributions	4,341		—
Cleco Power’s rate credit escrow	1,435		—
Total non-current	22,869		16,195
Total restricted cash and cash equivalents	$	54,553	$	25,458

Cleco Power [Member]

Accounting Policies [Line Items]

Stock-Based Compensation

Cleco Power
	FOR THE THREE MONTHS ENDED SEPT. 30,				FOR THE NINE MONTHS ENDED SEPT. 30,
(THOUSANDS)	2016		2015		2016		2015
Equity classification
Non-vested stock	$	—	$	519	$	997	$	1,465
Tax benefit	$	—	$	200	$	384	$	564

Property, Plant, and Equipment

Cleco Power
(THOUSANDS)	AT SEPT. 30, 2016			AT DEC. 31, 2015
Regulated utility plants	$	4,718,236		$	4,645,698
Accumulated depreciation	(1,593,398		)	(1,525,298		)
Net property, plant, and equipment	$	3,124,838		$	3,120,400

Restricted Cash and Cash Equivalents

Cleco Power
(THOUSANDS)	AT SEPT. 30, 2016		AT DEC. 31, 2015
Current
Cleco Katrina/Rita’s storm recovery bonds	$	3,569	$	9,263
Charitable contributions	1,200		—
Rate credit escrow	26,915		—
Total current	31,684		9,263
Non-current
Future storm restoration costs	17,072		16,174
Charitable contributions	4,341		—
Rate credit escrow	1,435		—
Total non-current	22,848		16,174
Total restricted cash and cash equivalents	$	54,532	$	25,437