Regulatory Assets and Liabilities (Tables)

3 Months Ended

Mar. 31, 2018

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, 2018		AT DEC. 31, 2017
Total Cleco Power regulatory assets, net	$	150,794	$	146,774
Cleco Merger adjustments (1)
Fair value of long-term debt	145,033		147,145
Postretirement costs	20,878		21,375
Financing costs	8,536		8,623
Debt issuance costs	6,562		6,665
Total Cleco regulatory assets, net	$	331,803	$	330,582

⁽¹⁾ Cleco 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 MAR. 31, 2018			AT DEC. 31, 2017
Regulatory liabilities - deferred taxes, net	$	(138,329	)	$	(140,426	)
Mining costs	3,186			3,823
Interest costs	4,410			4,499
AROs	2,689			2,762
Postretirement costs	139,822			142,764
Tree trimming costs	7,579			7,193
Training costs	6,513			6,552
Surcredits, net	1,195			2,173
AMI deferred revenue requirement	4,090			4,227
Emergency declarations	4,004			4,131
Production operations and maintenance expenses	7,226			8,625
AFUDC equity gross-up	71,245			71,205
Acadia Unit 1 acquisition costs	2,310			2,336
Financing costs	8,201			8,293
MISO integration costs	234			468
Coughlin transaction costs	961			968
Corporate franchise tax, net	—			153
MATS costs	1,282			2,564
Non-service cost of postretirement benefits	1,037			—
Other	255			484
Total regulatory assets	266,239			273,220
Corporate franchise tax, net	(169		)	—
Accumulated deferred fuel	23,053			13,980
Total regulatory assets, net	$	150,794		$	146,774