Regulatory Assets and Liabilities (Tables)

3 Months Ended

Mar. 31, 2017

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:

(THOUSANDS)	AT MAR. 31, 2017		AT DEC. 31, 2016
Total Cleco Power regulatory assets, net (1)	$	542,066	$	543,973
Cleco Holdings’ Merger adjustments
Fair value of long-term debt	153,479		155,776
Postretirement costs	22,866		23,362
Financing costs	8,880		8,966
Debt issuance costs	6,975		7,606
Total Cleco regulatory assets, net	$	734,266	$	739,683

⁽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 MAR. 31, 2017		AT DEC. 31, 2016
Regulatory assets – deferred taxes, net	$	238,378	$	237,449
Mining costs	5,735		6,372
Interest costs	4,770		4,860
AROs	2,252		2,096
Postretirement costs	142,873		145,268
Tree trimming costs	5,874		5,549
Training costs	6,669		6,708
Surcredits, net	5,028		5,876
AMI deferred revenue requirement	4,636		4,772
Production operations and maintenance expenses	12,551		13,999
AFUDC equity gross-up	70,185		70,423
Acadia Unit 1 acquisition costs	2,415		2,442
Financing costs	8,570		8,663
Biomass costs	11		18
MISO integration costs	1,170		1,404
Coughlin transaction costs	991		999
Corporate franchise tax	654		1,308
MATS costs	4,501		4,270
Other	591		710
Total regulatory assets	279,476		285,737
Fuel and purchased power	24,212		20,787
Total regulatory assets, net	$	542,066	$	543,973