Regulatory Assets and Liabilities (Tables)

6 Months Ended

Jun. 30, 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 JUNE 30, 2017		AT DEC. 31, 2016
Total Cleco Power regulatory assets, net	$	545,782	$	543,973
Cleco Holdings’ Merger adjustments (1)
Fair value of long-term debt	151,368		155,776
Postretirement costs	22,368		23,362
Financing costs	8,794		8,966
Debt issuance costs	6,872		7,606
Total Cleco regulatory assets, net	$	735,184	$	739,683

⁽¹⁾ Cleco Holdings’ regulatory assets include acquisition accounting adjustments as a result

of the Merger.

Cleco Power

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, 2017		AT DEC. 31, 2016
Regulatory assets – deferred taxes, net	$	240,319	$	237,449
Mining costs	5,098		6,372
Interest costs	4,680		4,860
AROs	2,420		2,096
Postretirement costs	140,300		145,268
Tree trimming costs	6,280		5,549
Training costs	6,630		6,708
Surcredits, net	4,161		5,876
AMI deferred revenue requirement	4,499		4,772
Late/reconnect fees	3,154		—
Production operations and maintenance expenses	11,055		13,999
AFUDC equity gross-up	69,958		70,423
Acadia Unit 1 acquisition costs	2,389		2,442
Financing costs	8,478		8,663
Biomass costs	3		18
MISO integration costs	936		1,404
Coughlin transaction costs	984		999
Corporate franchise tax	1,290		1,308
MATS costs	5,128		4,270
Other	1,098		710
Total regulatory assets	278,541		285,737
Fuel and purchased power	26,922		20,787
Total regulatory assets, net	$	545,782	$	543,973