Regulatory Assets and Liabilities (Tables)

9 Months Ended

Sep. 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 SEPT. 30, 2017		AT DEC. 31, 2016
Total Cleco Power regulatory assets, net	$	533,413	$	543,973
Cleco Holdings’ Merger adjustments (1)
Fair value of long-term debt	149,256		155,776
Postretirement costs	21,872		23,362
Financing costs	8,708		8,966
Debt issuance costs	6,768		7,606
Total Cleco regulatory assets, net	$	720,017	$	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 SEPT. 30, 2017		AT DEC. 31, 2016
Regulatory assets – deferred taxes, net	$	240,431	$	237,449
Mining costs	4,461		6,372
Interest costs	4,590		4,860
AROs	2,590		2,096
Postretirement costs	137,815		145,268
Tree trimming costs	6,801		5,549
Training costs	6,591		6,708
Surcredits, net	3,084		5,876
AMI deferred revenue requirement	4,363		4,772
Emergency declarations	3,976		—
Production operations and maintenance expenses	9,656		13,999
AFUDC equity gross-up	70,046		70,423
Acadia Unit 1 acquisition costs	2,362		2,442
Financing costs	8,385		8,663
Biomass costs	—		18
MISO integration costs	702		1,404
Coughlin transaction costs	976		999
Corporate franchise tax	968		1,308
MATS costs	3,846		4,270
Other	713		710
Total regulatory assets	271,925		285,737
Accumulated deferred fuel	21,057		20,787
Total regulatory assets, net	$	533,413	$	543,973