Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2017

Accounting Policies [Line Items]

Restricted Cash and Cash Equivalents

Cleco and Cleco Power’s restricted cash and cash equivalents consisted of:

Cleco
(THOUSANDS)	AT SEPT. 30, 2017		AT DEC. 31, 2016
Current
Cleco Katrina/Rita’s storm recovery bonds	$	3,798	$	9,213
Cleco Power’s charitable contributions	1,200		1,200
Cleco Power’s rate credit escrow	3,876		12,671
Total current	8,874		23,084
Non-current
Diversified Lands’ mitigation escrow	21		21
Cleco Power’s future storm restoration costs	17,999		17,379
Cleco Power’s charitable contributions	3,640		4,179
Cleco Power’s rate credit escrow	2,887		1,831
Total non-current	24,547		23,410
Total restricted cash and cash equivalents	$	33,421	$	46,494

Cleco Power [Member]

Accounting Policies [Line Items]

Restricted Cash and Cash Equivalents

Cleco Power
(THOUSANDS)	AT SEPT. 30, 2017		AT DEC. 31, 2016
Current
Cleco Katrina/Rita’s storm recovery bonds	$	3,798	$	9,213
Charitable contributions	1,200		1,200
Rate credit escrow	3,876		12,671
Total current	8,874		23,084
Non-current
Future storm restoration costs	17,999		17,379
Charitable contributions	3,640		4,179
Rate credit escrow	2,887		1,831
Total non-current	24,526		23,389
Total restricted cash and cash equivalents	$	33,400	$	46,473