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Affiliate Transactions
 12 Months Ended
Dec. 31, 2023
Related Party Transactions [Abstract]  
Affiliate Transactions
Note 17 — Affiliate Transactions
Cleco
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, 2023, 2022, and 2021.
At December 31, 2023, and 2022, Cleco Holdings had an affiliate receivable of $24.2 million and $14.6 million, respectively, from Cleco Group primarily for estimated income taxes paid on behalf of Cleco Group. At December 31, 2023, and 2022, Cleco Holdings had an affiliate payable of $10.7 million and $13.1 million, respectively to Cleco Group primarily for settlement of taxes payable.
For the years ended December 31, 2023, and 2022, Cleco Holdings made $53.5 million and $219.6 million, respectively, of distribution payments to Cleco Group. During 2021, Cleco Holdings made no distribution payments to Cleco Group. For the years ended December 31, 2023, 2022, and 2021, Cleco Holdings received no equity contributions from Cleco Group.

Cleco Power
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, which are based on management’s estimated fair market value. 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)202320222021
Support Group   
Other operations and maintenance$96,907 $87,830 $91,915 
Taxes other than income taxes$65 $(41)$40 
Other expense$92 $60 $35 
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.
The following table is a summary of revenue received from affiliates included in Cleco Power’s Consolidated Statements of Income:

 FOR THE YEAR ENDED DEC. 31,
(THOUSANDS)202320222021
Other operations revenue
Cleco Cajun
$10,208 $10,213 $7,616 
Affiliate revenue
Support Group5,651 5,475 4,783 
Cleco Cajun3,253 902 858 
Total$19,112 $16,590 $13,257 

Cleco Power had the following affiliate receivable and payable balances associated with the service agreements:

AT DEC. 31,
 20232022
(THOUSANDS)
ACCOUNTS
RECEIVABLE
ACCOUNTS
PAYABLE
ACCOUNTS
RECEIVABLE
ACCOUNTS
PAYABLE
Cleco Holdings
$14 $367 $5 $1,138 
Support Group1,104 12,833 2,299 11,305 
Cleco Cajun3,425 — 1,467 5 
Total$4,543 $13,200 $3,771 $12,448 

During 2023 and 2022, Cleco Power made $94.8 million and $105.5 million, respectively, of distribution payments to Cleco Holdings. During 2021, Cleco Power made no distribution payments to Cleco Holdings. Cleco Power received no equity contribution from Cleco Holdings in 2023, 2022 and 2021.