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Summary of Significant Accounting Policies (Tables)
 12 Months Ended
Dec. 31, 2021
Accounting Policies [Line Items]  
Schedule of Amortization of Computer Software Amortization of capitalized computer software costs charged to expense in Cleco and Cleco Power’s Consolidated Statements of Income for the years ending December 31, 2021, 2020, and 2019 is shown in the following tables:
Cleco
FOR THE YEAR ENDED DEC. 31,
(THOUSANDS)202120202019
Amortization
$11,878 $11,015 $4,917 
The following tables present Cleco and Cleco Power’s amortization of intangible assets and liabilities:

Cleco
 
FOR THE YEAR ENDED DEC. 31,
(THOUSANDS)202120202019
Intangible assets
Cleco Katrina/Rita right to bill and collect storm recover charges
$— $517 $20,576 
Trade name$3,897 $255 $255 
Power supply agreements$25,600 $25,600 $24,273 
Intangible liabilities
LTSA$3,484 $3,484 $3,234 
Power supply agreements$2,378 $3,528 $3,194 
An impairment on the Trade name intangible asset was recognized in 2021. No impairments for intangibles in the table above were recognized for 2020 and 2019.
Schedule of Property, Plant, and Equipment Depreciation on all other
property, plant, and equipment is calculated primarily on a straight-line basis over the useful lives of the assets. The following table presents the useful lives of depreciable assets for Cleco and Cleco Power:

CATEGORY (YEARS)CLECOCLECO POWER
Utility Plants
Generation
10–9510–95
Distribution
15–5015–50
Transmission
5–555–55
Other utility plant
5–455–45
Other property, plant, and equipment
5–455–45

At December 31, 2021, and 2020, Cleco and Cleco Power’s property, plant, and equipment consisted of the following:

Cleco
AT DEC. 31,
(THOUSANDS)20212020
Utility plants
Generation$2,704,536 $2,915,349 
Distribution1,494,411 1,357,714 
Transmission797,694 667,398 
Other utility plant412,577 391,057 
Other property, plant, and equipment7,504 5,672 
Total property, plant, and equipment5,416,722 5,337,190 
Accumulated depreciation(700,991)(672,271)
Net property, plant, and equipment$4,715,731 $4,664,919 
The plant acquisition adjustment and accumulated amortization are reported in Property, plant, and equipment and Accumulated depreciation, respectively, on Cleco and Cleco Power’s Consolidated Balance Sheets at December 31, 2021, and 2020 are shown in the following tables:
Cleco
AT DEC. 31,
(THOUSANDS)20212020
Acadia Unit 1
Plant acquisition adjustment$76,116 $76,116 
Accumulated amortization(18,201)(15,018)
Net plant acquisition adjustment$57,915 $61,098 
Schedule of Changes in Allowance for Credit Losses, Accounts Receivable
The table below presents the changes in the allowance for credit losses by receivable for Cleco and Cleco Power:

Cleco
(THOUSANDS)ACCOUNTS
RECEIVABLE
OTHER*
TOTAL
Balances, Dec. 31, 2019$3,005 $1,250 $4,255 
CECL adoption71 — 71 
Current period provision5,029 388 5,417 
Charge-offs(6,423)— (6,423)
Recovery1,076 — 1,076 
Balances, Dec. 31, 20202,758 1,638 4,396 
Current period provision4,003 — 4,003 
Charge-offs(6,919)— (6,919)
Recovery1,460 — 1,460 
Balances, Dec. 31, 2021$1,302 $1,638 $2,940 
* Loan held at Diversified Lands that was fully reserved for at December 31, 2020.
Schedule of Restricted Cash and Cash Equivalents
Cleco and Cleco Power’s restricted cash and cash equivalents consisted of the following:

Cleco
AT DEC. 31,
(THOUSANDS)20212020
Current
Cleco Katrina/Rita’s storm recovery surcharge$1,674 $2,626 
Cleco Power’s charitable contributions— 1,718 
Cleco Power’s rate credit escrow— 201 
Total current1,674 4,545 
Non-current
Diversified Lands’ mitigation escrow22 22 
Cleco Cajun’s defense fund723 722 
Total non-current745 744 
Total restricted cash and cash equivalents$2,419 $5,289 
CLECO POWER  
Accounting Policies [Line Items]  
Schedule of Amortization of Computer Software
Cleco Power
FOR THE YEAR ENDED DEC. 31,
(THOUSANDS)202120202019
Amortization
$11,268 $10,379 $4,321 
Cleco Power
 
FOR THE YEAR ENDED DEC. 31,
(THOUSANDS)202120202019
Cleco Katrina/Rita right to bill and collect storm recovery charges
$— $517 $20,576 
Schedule of Property, Plant, and Equipment
Cleco Power
AT DEC. 31,
(THOUSANDS)20212020
Regulated utility plants
Generation$2,314,285 $2,673,271 
Distribution1,933,389 1,796,841 
Transmission988,122 857,833 
Other utility plant509,693 496,433 
Total property, plant, and equipment5,745,489 5,824,378 
Accumulated depreciation(1,919,766)(2,067,362)
Net property, plant, and equipment$3,825,723 $3,757,016 
Cleco Power
AT DEC. 31,
(THOUSANDS)20212020
Acadia Unit 1
Plant acquisition adjustment$95,578 $95,578 
Accumulated amortization(37,663)(34,480)
Net plant acquisition adjustment$57,915 $61,098 
Schedule of Changes in Allowance for Credit Losses, Accounts Receivable
Cleco Power
(THOUSANDS)ACCOUNTS
RECEIVABLE
Balances, Dec. 31, 2019$3,005 
CECL adoption71 
Current period provision5,029 
Charge-offs(6,423)
Recovery1,076 
Balances, Dec. 31, 20202,758 
Current period provision4,003 
Charge-offs(6,919)
Recovery1,460 
Balances, Dec. 31, 2021$1,302 
Schedule of Restricted Cash and Cash Equivalents
Cleco Power
AT DEC. 31,
(THOUSANDS)20212020
Current
Cleco Katrina/Rita’s storm recovery surcharges$1,674 $2,626 
Charitable contributions— 1,718 
Rate credit escrow— 201 
Total restricted cash and cash equivalents$1,674 $4,545