Regulatory Assets and Liabilities (Tables)

12 Months Ended

Dec. 31, 2016

Regulatory Assets and Liabilities [Line Items]

Schedule of Regulatory Assets [Table Text Block]

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



Cleco
	SUCCESSOR ⁽¹⁾		PREDECESSOR
(THOUSANDS)	AT DEC. 31, 2016		AT DEC. 31, 2015
Total Cleco Power regulatory assets, net	$	543,973	$	548,345
Cleco Holdings’ Merger adjustments
Fair value of long-term debt	155,776		—
Postretirement costs	23,362		—
Financing costs	8,966		—
Debt issuance costs	7,606		—
Total Cleco regulatory assets, net	$	739,683	$	548,345

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

Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Schedule of Regulatory Assets [Table Text Block]

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



Cleco Power
(THOUSANDS)	AT DEC. 31, 2016			AT DEC. 31, 2015			REMAINING RECOVERY PERIOD
Total federal regulatory (liability) asset — income taxes	$	(635	)	$	5,614
Total state regulatory asset — income taxes	112,751			105,868
AFUDC	126,335			127,092
Total investment tax credit	(1,002		)	(1,633		)
Total regulatory assets — deferred taxes, net	237,449			236,941			*
Mining costs	6,372			8,921			2.5 yrs.
Interest costs	4,860			5,221			*
AROs ⁽¹⁾	2,096			2,462			*
Postretirement costs ⁽¹⁾	145,268			150,274			*
Tree trimming costs	5,549			6,318			*
Training costs	6,708			6,863			43 yrs.
Surcredits, net ⁽²⁾	5,876			9,661			*
Amended lignite mining agreement contingency ⁽¹⁾	—			3,781			—
AMI deferred revenue requirement	4,772			5,318			9 yrs.
Production operations and maintenance expenses	13,999			12,436			*
AFUDC equity gross-up ⁽²⁾	70,423			71,444			*
Acadia Unit 1 acquisition costs	2,442			2,548			23 yrs.
Financing costs	8,663			9,032			*
Biomass costs	18			50			0.5 yrs.
MISO integration costs	1,404			2,340			1.5 yrs.
Coughlin transaction costs	999			1,030			32.5 yrs.
Corporate franchise tax	1,308			373			*
Acadia FRP true-up	—			377			—
MATS Costs	4,270			—			1.5 yrs
Other	710			357			*
Total regulatory assets	285,737			298,806
PPA true-up	—			(312		)	—
Fuel and purchased power	20,787			12,910			*
Total regulatory assets, net	$	543,973		$	548,345
⁽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, 2016. 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.