Cleco has entered into service agreements with affiliates to receive and to provide goods and professional services. Goods and services received by Cleco primarily involve services provided by Support Group. Support Group provides joint and common administrative support services in the areas of information technology; finance, cash management, accounting, tax, and auditing; human resources; public relations; project consulting; risk management; strategic and corporate development; legal, ethics, and regulatory compliance; facilities management; supply chain and inventory management; and other administrative services.

Cleco Power’s affiliates are charged the higher of management’s estimated fair market value or fully loaded costs for goods and services provided by Cleco Power. Cleco, with the exception of Support Group, charges Cleco Power the lower of management’s estimated fair market value or fully loaded costs for goods and services provided in accordance with service agreements. Support Group bills fully loaded costs to affiliates, which includes payroll and non-payroll costs.

All charges and revenues from consolidated affiliates were eliminated in Cleco’s Consolidated Statements of Income for the years ending December 31, 2020, 2019, and 2018.

At December 31, 2020, and 2019, Cleco Holdings had accounts payable of $41.3 million and $33.8 million, respectively, due to Cleco Group primarily for affiliate settlement of taxes payable.

Cleco Power has entered into service agreements with affiliates to receive and to provide goods and professional services. Charges from affiliates included in Cleco Power’s Consolidated Statements of Income primarily involve services provided by Support Group in accordance with service agreements. Support Group provides joint and common administrative support services in the areas of information technology; finance, cash management, accounting, tax, and auditing; human resources; public relations; project consulting; risk management; strategic and corporate development; legal, ethics, and regulatory compliance; facilities management; supply chain and inventory management; and other administrative services.

With the exception of Support Group, affiliates charge Cleco Power the lower of management’s estimated fair market value or fully loaded costs for goods and services provided in accordance with service agreements. Support Group charges only fully loaded costs. The following table is a summary of charges from each affiliate included in Cleco Power’s Consolidated Statements of Income:


	FOR THE YEAR ENDED DEC. 31,
(THOUSANDS)	2020		2019		2018
Support Group
Other operations and maintenance	$	94,798	$	73,090	$	56,669
Taxes other than income taxes	$	—	$	(73)	$	6
Other expense	$	43	$	64	$	290
Cleco Holdings
Other expense	$	—	$	—	$	1,007

The majority of the services provided by Cleco Power relates to the lease of office space to Support Group and transmission services to Cleco Cajun. Cleco Power charges affiliates the higher of management’s estimated fair market value or fully loaded costs for goods and services provided in accordance with service agreements.


	FOR THE YEAR ENDED DEC. 31,
(THOUSANDS)	2020		2019		2018
Other operations revenue
Cleco Cajun	$	6,463	$	7,471	$	—
Affiliate revenue
Support Group	4,715		3,088		874
Cleco Cajun	441		37		—
Other income
Cleco Holdings	—		149		1,092
Total	$	11,619	$	10,745	$	1,966


	AT DEC. 31,
	2020				2019
(THOUSANDS)	ACCOUNTS RECEIVABLE		ACCOUNTS PAYABLE		ACCOUNTS RECEIVABLE		ACCOUNTS PAYABLE
Cleco Holdings	$	10,353	$	57,713	$	10,351	$	194
Support Group	3,248		14,355		3,172		13,890
Cleco Cajun	1,004		—		958		39

Total	$	14,605	$	72,068	$	14,481	$	14,123

Oxbow bills Cleco Power its proportionate share of incurred costs related to mineral rights and land leases. These costs are included in fuel inventory and are recoverable from Cleco Power customers through the LPSC-established FAC or related wholesale contract provisions. For the year December 31, 2020, and 2019, Cleco Power recorded $17.4 million, and $4.4 million, respectively, of its proportionate share of incurred costs. At December 31, 2020, and 2019, Cleco Power had $0.3 million and $0.2 million, respectively, payable to Oxbow. For more information on Cleco Power’s variable interest in Oxbow, see Note 14 — “Variable Interest Entities.”

During 2020, Cleco Power made no distribution payments to Cleco Holdings. During 2019 and 2018, Cleco Power made $20.0 million, and $121.4 million, respectively, of distribution payments to Cleco Holdings. Cleco Power received no equity contributions from Cleco Holdings in 2020, 2019, and 2018.

Cleco Power is the pension plan sponsor and the related trust holds the assets. The net unfunded status of the pension plan is reflected at Cleco Power. The liability of Cleco Power’s affiliates is transferred with a like amount of assets to Cleco

Power monthly. The following table shows the expense of the pension plan related to Cleco Power’s affiliates for the years ended 2020 and 2019: