Pension Plan and Employee Benefits (Tables)

Net periodic pension and Other Benefits cost for the three months ended March 31, 2018, and 2017 were as follows:



	PENSION BENEFITS						OTHER BENEFITS
	FOR THE THREE MONTHS ENDED MAR. 31,						FOR THE THREE MONTHS ENDED MAR. 31,
(THOUSANDS)	2018			2017			2018		2017
Components of periodic benefit costs
Service cost	$	2,393		$	2,225		$	338	$	385
Interest cost	5,183			5,358			357		403
Expected return on plan assets	(5,938		)	(6,138		)	—		—
Amortizations
Prior period service credit	(18		)	(18		)	—		—
Net loss (gain)	2,960			2,413			5		(3		)
Net periodic benefit cost	$	4,580		$	3,840		$	700	$	785

Cleco’s 401(k) Plan expense for the three months ended March 31, 2018, and 2017, was as follows:



	FOR THE THREE MONTHS ENDED MAR. 31,
(THOUSANDS)	2018		2017
401(k) Plan expense	$	2,063	$	1,668

The current and non-current portions of the Other Benefits liability for Cleco and Cleco Power at March 31, 2018, and December 31, 2017, were as follows:



Cleco
(THOUSANDS)	AT MAR. 31, 2018		AT DEC. 31, 2017
Current	$	4,061	$	4,061
Non-current	$	38,684	$	39,142

Net periodic benefit cost related to SERP for the three months ended March 31, 2018, and 2017, were as follows:



	FOR THE THREE MONTHS ENDED MAR. 31,
(THOUSANDS)	2018			2017
Components of periodic benefit costs
Service cost	$	105		$	145
Interest cost	760			800
Amortizations
Prior period service credit	(35		)	(57		)
Net loss	585			419
Net periodic benefit cost	1,415			1,307
Special/contractual termination benefits	—			315
Total benefit cost	$	1,415		$	1,622

The current and non-current portions of the SERP liability for Cleco and Cleco Power at March 31, 2018, and December 31, 2017, were as follows:



Cleco
(THOUSANDS)	AT MAR. 31, 2018		AT DEC. 31, 2017
Current	$	4,471	$	4,471
Non-current	$	79,637	$	79,868

The expense of the 401(k) Plan related to Cleco’s other subsidiaries for the three months ended March 31, 2018, and 2017, was as follows:



	FOR THE THREE MONTHS ENDED MAR. 31,
(THOUSANDS)	2018		2017
401(k) Plan expense	$	402	$	279



Cleco Power
(THOUSANDS)	AT MAR. 31, 2018		AT DEC. 31, 2017
Current	$	3,525	$	3,525
Non-current	$	33,648	$	34,033



Cleco Power
(THOUSANDS)	AT MAR. 31, 2018		AT DEC. 31, 2017
Current	$	929	$	929
Non-current	$	16,560	$	16,589