Regulatory Assets and Liabilities (Tables)

12 Months Ended

Dec. 31, 2017

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
	AT DEC. 31,
(THOUSANDS)	2017		2016
Total Cleco Power regulatory assets, net	$	146,774	$	543,973
Cleco Merger adjustments ⁽¹⁾
Fair value of long-term debt	147,145		155,776
Postretirement costs	21,375		23,362
Financing costs	8,623		8,966
Debt issuance costs	6,665		7,606
Total Cleco regulatory assets, net	$	330,582	$	739,683

⁽¹⁾Cleco 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 regulatory assets and liabilities:



Cleco Power
	AT DEC. 31,						REMAINING RECOVERY PERIOD
(THOUSANDS)	2017			2016			REMAINING RECOVERY PERIOD
Total federal regulatory liability — income taxes	$	(64,205	)	$	(635	)
Total state regulatory asset — income taxes	142,788			112,751
2017 tax reform	(348,590		)	—
AFUDC	129,953			126,335
Total investment tax credit	(372		)	(1,002		)
Total regulatory (liabilities) assets — deferred taxes, net	(140,426		)	237,449			*
Mining costs	3,823			6,372			1.5 yrs.
Interest costs	4,499			4,860			*
AROs ⁽¹⁾	2,762			2,096			*
Postretirement costs ⁽¹⁾	142,764			145,268			*
Tree trimming costs	7,193			5,549			*
Training costs	6,552			6,708			42 yrs.
Surcredits, net ⁽²⁾	2,173			5,876			*
AMI deferred revenue requirement	4,227			4,772			8 yrs.
Emergency declarations	4,131			—			2.5 yrs.
Production operations and maintenance expenses	8,625			13,999			*
AFUDC equity gross-up ⁽²⁾	71,205			70,423			*
Acadia Unit 1 acquisition costs	2,336			2,442			22 yrs.
Financing costs	8,293			8,663			*
Biomass costs	—			18			—
MISO integration costs	468			1,404			0.5 yr.
Coughlin transaction costs	968			999			31.5 yrs.
Corporate franchise tax	153			1,308			*
MATS Costs	2,564			4,270			0.5 yr.
Other	484			710			*
Total regulatory assets	273,220			285,737
Accumulated deferred fuel	13,980			20,787			*
Total regulatory assets, net	$	146,774		$	543,973
⁽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, 2017. 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.