Cleco Corporate 10-K 26 Feb 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Feb. 19, 2016	Jun. 30, 2015
Entity Information [Line Items]
Entity Registrant Name	CLECO CORP
Entity Central Index Key	1,089,819
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding		60,547,639
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 3,210,376,042
Cleco Power [Member]
Entity Information [Line Items]
Entity Registrant Name	CLECO POWER LLC
Entity Central Index Key	18,672
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Operating revenue
Electric operations	$ 1,142,389	$ 1,225,960	$ 1,047,548
Other operations	69,186	67,055	51,002
Affiliate revenue	0	0	0
Gross operating revenue	1,211,575	1,293,015	1,098,550
Electric customer credits	(2,173)	(23,530)	(1,836)
Operating revenue, net	1,209,402	1,269,485	1,096,714
Operating expenses [Abstract]
Fuel used for electric generation	373,117	322,696	329,874
Power purchased for utility customers	130,095	242,219	45,292
Other operations	127,410	117,369	121,646
Maintenance	88,137	98,999	97,441
Depreciation and amortization	149,579	146,505	142,860
Taxes other than income taxes	49,134	43,924	50,469
Merger transaction costs	4,591	17,848	0
(Gain) loss on sale of assets	0	(6,107)	800
Total operating expenses	922,063	983,453	788,382
Operating income (loss)	287,339	286,032	308,332
Interest income	895	1,768	1,105
Allowance for equity funds used during construction	3,063	5,380	4,081
Equity loss from investees, before tax	(8)	0	0
Other income	1,443	4,790	13,857
Other expense	(3,368)	(2,509)	(2,861)
Interest charges
Interest charges, including amortization of debt issuance costs, premiums, and discounts, net	78,877	75,186	85,570
Allowance for borrowed funds used during construction	(886)	(1,580)	(1,316)
Total interest charges	77,991	73,606	84,254
Income before income taxes	211,373	221,855	240,260
Federal and state income tax expense	77,704	67,116	79,575
Net income	133,669	154,739	160,685
Net income applicable to common stock	$ 133,669	$ 154,739	$ 160,685
Basic average number of common shares outstanding (in shares)	60,476,066	60,406,001	60,434,510
Diluted average number of common shares outstanding (in shares)	60,689,269	60,601,458	60,720,090
Basic earnings per average common share outstanding (in dollars per share)	$ 2.21	$ 2.56	$ 2.66
Diluted earnings per average common share outstanding (in dollars per share)	$ 2.20	$ 2.55	$ 2.65
Cleco Power [Member]
Operating revenue
Electric operations	$ 1,142,389	$ 1,225,960	$ 1,047,548
Other operations	67,109	64,893	48,909
Affiliate revenue	1,142	1,326	1,338
Gross operating revenue	1,210,640	1,292,179	1,097,795
Electric customer credits	(2,173)	(23,530)	(1,836)
Operating revenue, net	1,208,467	1,268,649	1,095,959
Operating expenses [Abstract]
Fuel used for electric generation	373,117	322,696	329,874
Power purchased for utility customers	130,095	247,686	76,962
Other operations	128,697	116,664	114,884
Maintenance	87,416	96,054	85,638
Depreciation and amortization	147,839	144,026	135,717
Taxes other than income taxes	47,102	41,812	46,203
(Gain) loss on sale of assets	0	(4)	0
Total operating expenses	914,266	968,934	789,278
Operating income (loss)	294,201	299,715	306,681
Interest income	725	1,707	1,100
Allowance for equity funds used during construction	3,063	5,380	4,081
Other income	1,764	1,483	4,883
Other expense	(2,549)	(2,322)	(4,277)
Interest charges
Interest charges, including amortization of debt issuance costs, premiums, and discounts, net	77,446	76,253	83,993
Allowance for borrowed funds used during construction	(886)	(1,580)	(1,316)
Total interest charges	76,560	74,673	82,677
Income before income taxes	220,644	231,290	229,791
Federal and state income tax expense	79,294	76,974	79,381
Net income	$ 141,350	$ 154,316	$ 150,410

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net income	$ 133,669	$ 154,739	$ 160,685
Other comprehensive income (loss), net of tax:
Postretirement benefits gain (loss), net of tax	5,869	(7,001)	5,016
Net gain on cash flow hedges, net of tax	211	212	1,478
Total other comprehensive income (loss), net of tax	6,080	(6,789)	6,494
Comprehensive income, net of tax	139,749	147,950	167,179
Cleco Power [Member]
Net income	141,350	154,316	150,410
Other comprehensive income (loss), net of tax:
Postretirement benefits gain (loss), net of tax	(15)	(2,323)	3,766
Net gain on cash flow hedges, net of tax	211	212	1,478
Total other comprehensive income (loss), net of tax	196	(2,111)	5,244
Comprehensive income, net of tax	$ 141,546	$ 152,205	$ 155,654

Consolidated Statements of Com4

Consolidated Statements of Comprehensive Income Parenthetical - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net tax expense (benefit) on post-retirement benefits	$ 3,670	$ (4,378)	$ 3,137
Net tax expense on cash flow hedges	132	132	925
Cleco Power [Member]
Net tax expense (benefit) on post-retirement benefits	(9)	(1,453)	2,355
Net tax expense on cash flow hedges	$ 132	$ 132	$ 925

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Current Assets [Abstract]
Cash and cash equivalents	$ 68,246	$ 44,423
Restricted cash and cash equivalents	9,263	8,986
Customer accounts receivable (less allowance for doubtful accounts)	43,255	41,500
Other accounts receivable	27,677	28,098
Unbilled revenue	33,995	38,475
Fuel inventory, at average cost	72,838	64,747
Materials and supplies, at average cost	76,731	71,124
Energy risk management assets	7,673	10,776
Accumulated deferred federal and state income taxes, net	0	76,785
Accumulated deferred fuel	12,910	21,554
Cash surrender value of company-/trust-owned life insurance policies	73,823	71,167
Prepayments	7,883	10,284
Regulatory assets	14,117	12,212
Other current assets	448	473
Total current assets	448,859	500,604
Property, Plant, and Equipment [Abstract]
Property, plant, and equipment	4,661,212	4,508,960
Accumulated depreciation	(1,536,158)	(1,442,960)
Net property, plant, and equipment	3,125,054	3,066,000
Construction work in progress	66,509	99,458
Total property, plant, and equipment, net	3,191,563	3,165,458
Equity investment in investees	16,822	14,540
Prepayments	4,542	4,891
Restricted cash and cash equivalents	16,195	15,130
Regulatory assets - deferred taxes, net	236,941	234,370
Regulatory assets	284,689	311,867
Net investment in direct financing lease	13,464	13,498
Intangible asset	74,963	90,642
Tax credit fund investment, net	13,741	7,251
Other deferred charges	21,575	10,167
Total assets	4,323,354	4,368,418
Current Liabilities [Abstract]
Long-term debt due within one year	19,421	18,272
Accounts payable	93,822	127,268
Customer deposits	55,233	53,411
Provision for rate refund	2,696	2,264
Taxes payable	2,573	2,197
Interest accrued	7,814	8,669
Energy risk management liabilities	275	827
Regulatory liabilities - other	312	312
Deferred compensation	10,156	11,374
Other current liabilities	14,277	13,176
Total current liabilities	206,579	237,770
Long-term liabilities and deferred credits
Accumulated deferred federal and state income taxes, net	925,103	918,858
Accumulated deferred investment tax credits	3,245	4,161
Postretirement benefit obligations	205,036	197,623
Regulatory liabilities - other	0	312
Restricted storm reserve	16,177	14,916
Other deferred credits	24,670	28,510
Total long-term liabilities and deferred credits	1,174,231	1,164,380
Member's equity	1,674,841	1,627,270
Long-term debt, net	1,267,703	1,338,998
Total liabilities	$ 2,648,513	$ 2,741,148
Commitments and contingencies (Note 14)
Shareholders’ Equity [Abstract]
Common stock	$ 61,059	$ 61,051
Premium on common stock	418,518	415,482
Retained earnings	1,245,014	1,208,712
Treasury stock	(23,165)	(25,310)
Accumulated other comprehensive loss	(26,585)	(32,665)
Total shareholders’ equity	1,674,841	1,627,270
Total liabilities and shareholders’ equity	4,323,354	4,368,418
Cleco Power [Member]
Current Assets [Abstract]
Cash and cash equivalents	65,705	39,162
Restricted cash and cash equivalents	9,263	8,986
Customer accounts receivable (less allowance for doubtful accounts)	43,255	41,500
Accounts receivable - affiliate	1,908	23,621
Other accounts receivable	27,553	27,949
Unbilled revenue	33,995	38,475
Fuel inventory, at average cost	72,838	64,747
Materials and supplies, at average cost	76,731	71,124
Energy risk management assets	7,673	10,776
Accumulated deferred federal and state income taxes, net	0	6,725
Accumulated deferred fuel	12,910	21,554
Cash surrender value of company-/trust-owned life insurance policies	20,003	19,678
Prepayments	6,309	7,283
Regulatory assets	14,117	12,212
Other current assets	337	368
Total current assets	392,597	394,160
Property, Plant, and Equipment [Abstract]
Property, plant, and equipment	4,645,698	4,495,490
Accumulated depreciation	(1,525,298)	(1,433,206)
Net property, plant, and equipment	3,120,400	3,062,284
Construction work in progress	66,069	96,702
Total property, plant, and equipment, net	3,186,469	3,158,986
Equity investment in investees	16,822	14,532
Prepayments	4,542	4,891
Restricted cash and cash equivalents	16,174	15,109
Regulatory assets - deferred taxes, net	236,941	234,370
Regulatory assets	284,689	311,867
Intangible asset	74,963	90,642
Other deferred charges	20,140	8,385
Total assets	4,233,337	4,232,942
Current Liabilities [Abstract]
Long-term debt due within one year	19,421	18,272
Accounts payable	88,235	116,925
Accounts payable - affiliate	6,598	7,760
Customer deposits	55,233	53,411
Provision for rate refund	2,696	2,264
Taxes payable	17,045	3,115
Interest accrued	7,813	9,224
Energy risk management liabilities	275	827
Regulatory liabilities - other	312	312
Other current liabilities	10,078	9,380
Total current liabilities	207,706	221,490
Long-term liabilities and deferred credits
Accumulated deferred federal and state income taxes, net	1,043,531	1,001,332
Accumulated deferred investment tax credits	3,245	4,161
Postretirement benefit obligations	152,152	135,825
Regulatory liabilities - other	0	312
Restricted storm reserve	16,177	14,916
Other deferred credits	24,083	26,439
Total long-term liabilities and deferred credits	1,239,188	1,182,985
Member's equity	1,552,404	1,545,858
Long-term debt, net	1,234,039	1,282,609
Total capitalization	$ 2,786,443	$ 2,828,467
Commitments and contingencies (Note 14)
Shareholders’ Equity [Abstract]
Total shareholders’ equity	$ 1,552,404	$ 1,545,858
Total liabilities and shareholders’ equity	$ 4,233,337	$ 4,232,942

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Assets [Abstract]
Customer accounts receivable, allowance for doubtful accounts	$ 2,674	$ 922
Liabilities and Shareholders’ Equity [Abstract]
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, authorized (in shares)	100,000,000	100,000,000
Common stock, issued (in shares)	61,058,918	61,051,286
Common stock, outstanding (in shares)	60,482,468	60,421,467
Treasury stock (in shares)	576,450	629,819
Cleco Power [Member]
Assets [Abstract]
Customer accounts receivable, allowance for doubtful accounts	$ 2,674	$ 922

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Operating Activities [Abstract]
Net income	$ 133,669	$ 154,739	$ 160,685
Adjustments to reconcile net income to net cash provided by operating activities [Abstract]
Depreciation and amortization	156,211	156,590	161,047
(Gain) loss on sale of assets	0	(6,224)	885
Unearned compensation expense	6,344	6,545	6,446
Allowance for equity funds used during construction	(3,063)	(5,380)	(4,081)
Net deferred income taxes	74,103	63,597	65,989
Deferred fuel costs	9,899	(11,558)	5,630
Cash surrender value of company-/trust-owned life insurance	950	(3,616)	(3,669)
Changes in assets and liabilities [Abstract]
Accounts receivable	(13,656)	11,556	(26,357)
Unbilled revenue	4,481	(7,310)	(2,504)
Fuel inventory and materials and supplies	(13,698)	(12,147)	(18,626)
Prepayments	2,750	27	(3,502)
Accounts payable	(25,294)	4,481	(1,656)
Customer deposits	12,162	14,960	12,213
Postretirement benefit obligations	14,173	8,864	(24,541)
Regulatory assets and liabilities, net	18,793	(777)	(30,524)
Other deferred accounts	(17,454)	(14,691)	(5,547)
Taxes accrued	(831)	(22,685)	53,197
Interest accrued	(1,024)	(3,519)	(768)
Other operating	2,507	1,717	(2,627)
Net cash provided by operating activities	361,022	335,169	341,690
Investing Activities [Abstract]
Additions to property, plant, and equipment	(156,819)	(207,636)	(188,614)
Allowance for equity funds used during construction	3,063	5,380	4,081
Property, plant, and equipment grants	0	0	729
Proceeds from sale of property, plant, and equipment	0	9,316	1,145
Reimbursement for property loss	0	191	1,306
Contributions to equity investment in investee	(2,290)	0	0
Premiums paid on trust-owned life insurance	(3,607)	(2,831)	(3,705)
Return of equity investment in tax credit fund	2,128	2,579	1,619
Contributions to tax credit fund	(9,966)	(55,315)	(51,011)
Transfer of cash (to) from restricted accounts	(1,341)	(10,097)	201
Purchase of restricted investments	0	0	(8,782)
Sale of restricted investments	0	11,138	0
Maturity of restricted investments	0	1,458	6,816
Other investing	881	(697)	(1)
Net cash used in investing activities	(167,951)	(246,514)	(236,216)
Financing Activities [Abstract]
Draws on credit facility	120,000	254,000	228,000
Payments on credit facility	(163,000)	(202,000)	(228,000)
Issuance of long-term debt	75,000	0	160,000
Repayment of long-term debt	(100,824)	(14,876)	(113,969)
Repurchase of long-term debt	0	0	(60,000)
Repurchase of common stock	0	(12,449)	0
Settlement of interest rate swap	0	0	(3,269)
Dividends paid on common stock	(97,283)	(95,044)	(86,376)
Other financing	(3,141)	(2,519)	(4,224)
Net cash used in financing activities	(169,248)	(72,888)	(107,838)
Net increase (decrease) in cash and cash equivalents	23,823	15,767	(2,364)
Cash and cash equivalents at beginning of period	44,423	28,656	31,020
Cash and cash equivalents at end of period	68,246	44,423	28,656
Supplementary cash flow information [Abstract]
Interest paid, net of amount capitalized	74,349	74,515	77,296
Income taxes paid (refunded), net	1,434	15,286	(47,374)
Supplementary non-cash investing and financing activities [Abstract]
Accrued additions to property, plant, and equipment	7,313	12,325	18,627
Issuance of common stock - ESPP	0	220	318
Decrease in property, plant, and equipment	234	47	1,280
Non-cash donation of property	373	0	0
Cleco Power [Member]
Operating Activities [Abstract]
Net income	141,350	154,316	150,410
Adjustments to reconcile net income to net cash provided by operating activities [Abstract]
Depreciation and amortization	152,833	151,252	147,452
Allowance for equity funds used during construction	(3,063)	(5,380)	(4,081)
Net deferred income taxes	43,675	82,315	81,534
Deferred fuel costs	9,899	(11,558)	5,630
Changes in assets and liabilities [Abstract]
Accounts receivable	(13,681)	11,689	(26,491)
Accounts and notes receivable, affiliate	6,195	709	2,113
Unbilled revenue	4,481	(7,310)	(2,504)
Fuel inventory and materials and supplies	(13,698)	(12,114)	(18,539)
Accounts payable	(20,575)	5,459	(848)
Accounts and notes payable, affiliate	(3,990)	(2,749)	(3,403)
Customer deposits	12,162	14,960	12,213
Postretirement benefit obligations	7,405	4,963	(28,306)
Regulatory assets and liabilities, net	18,793	(777)	(30,524)
Other deferred accounts	(15,991)	(10,798)	(8,212)
Taxes accrued	36,287	(26,373)	5,372
Interest accrued	(1,412)	(4,364)	(304)
Other operating	5,868	2,832	(2,108)
Net cash provided by operating activities	366,538	347,072	279,404
Investing Activities [Abstract]
Additions to property, plant, and equipment	(156,357)	(206,607)	(181,154)
Allowance for equity funds used during construction	3,063	5,380	4,081
Property, plant, and equipment grants	0	0	729
Contributions to equity investment in investee	(2,290)	0	0
Transfer of cash (to) from restricted accounts	(1,341)	(10,097)	125
Purchase of restricted investments	0	0	(8,782)
Sale of restricted investments	0	11,138	0
Maturity of restricted investments	0	1,458	6,816
Other investing	881	2,153	2,367
Net cash used in investing activities	(156,044)	(196,575)	(175,818)
Financing Activities [Abstract]
Draws on credit facility	63,000	157,000	180,000
Payments on credit facility	(83,000)	(157,000)	(160,000)
Issuance of long-term debt	75,000	0	160,000
Repayment of long-term debt	(100,824)	(14,876)	(113,969)
Repurchase of long-term debt	0	0	(60,000)
Settlement of interest rate swap	0	0	(3,269)
Distribution to parent	(135,000)	(115,000)	(105,000)
Other financing	(3,127)	(2,514)	(3,661)
Net cash used in financing activities	(183,951)	(132,390)	(105,899)
Net increase (decrease) in cash and cash equivalents	26,543	18,107	(2,313)
Cash and cash equivalents at beginning of period	39,162	21,055	23,368
Cash and cash equivalents at end of period	65,705	39,162	21,055
Supplementary cash flow information [Abstract]
Interest paid, net of amount capitalized	74,219	74,326	77,079
Income taxes paid (refunded), net	(27)	257	(456)
Supplementary non-cash investing and financing activities [Abstract]
Accrued additions to property, plant, and equipment	7,249	12,225	18,414
Decrease in property, plant, and equipment	234	47	1,280
Non-cash donation of property	373	0	0
ARO [Member]
Supplementary non-cash investing and financing activities [Abstract]
Non-cash additions to property, plant, and equipment	184	4,400	0
ARO [Member] | Cleco Power [Member]
Supplementary non-cash investing and financing activities [Abstract]
Non-cash additions to property, plant, and equipment	184	4,400	0
Coughlin [Member] | Cleco Power [Member]
Supplementary non-cash investing and financing activities [Abstract]
Non-cash additions to property, plant, and equipment	$ 0	$ 176,244	$ 0

Consolidated Statements of Chan

Consolidated Statements of Changes in Common Shareholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Treasury Stock [Member]	Premium on Common Stock [Member]	Retained Earnings [Member]	AOCI [Member]
Common stock issued, Beginning Balance (in shares) at Dec. 31, 2012		60,961,570
Treasury stock, Beginning Balance (in shares) at Dec. 31, 2012			(606,025)
Balances. Beginning at Dec. 31, 2012	$ 1,499,213	$ 60,962	$ (21,072)	$ 416,619	$ 1,075,074	$ (32,370)
Stock Issued During Period, Value, Share-based Compensation [Abstract]
Common stock issued for compensatory plans (in shares)		85,436	13,539
Treasury Stock Acquired [Abstract]
Common stock issued for compensatory plans	6,561	$ 85	$ 471	6,005
Dividends on common stock	(86,756)				(86,756)
Net income	160,685				160,685
Other comprehensive income (loss), net of tax	6,494					6,494
Common stock issued, Ending Balance (in shares) at Dec. 31, 2013		61,047,006
Treasury stock, Ending Balance (in shares) at Dec. 31, 2013			(592,486)
Balances, Ending at Dec. 31, 2013	1,586,197	$ 61,047	$ (20,601)	422,624	1,149,003	(25,876)
Stock Issued During Period, Value, Share-based Compensation [Abstract]
Common stock issued for compensatory plans (in shares)		4,280	212,667
Treasury Stock Acquired [Abstract]
Repurchase of common stock (in shares)			(250,000)
Repurchase of common stock	(12,449)		$ (12,449)
Common stock issued for compensatory plans	602	$ 4	$ 7,740	(7,142)
Dividends on common stock	(95,030)				(95,030)
Net income	154,739				154,739
Other comprehensive income (loss), net of tax	$ (6,789)					(6,789)
Common stock issued, Ending Balance (in shares) at Dec. 31, 2014	61,051,286	61,051,286
Treasury stock, Ending Balance (in shares) at Dec. 31, 2014	(629,819)		(629,819)
Balances, Ending at Dec. 31, 2014	$ 1,627,270	$ 61,051	$ (25,310)	415,482	1,208,712	(32,665)
Stock Issued During Period, Value, Share-based Compensation [Abstract]
Common stock issued for compensatory plans (in shares)		7,632	53,369
Treasury Stock Acquired [Abstract]
Common stock issued for compensatory plans	5,189	$ 8	$ 2,145	3,036
Dividends on common stock	(97,367)				(97,367)
Net income	133,669				133,669
Other comprehensive income (loss), net of tax	$ 6,080					6,080
Common stock issued, Ending Balance (in shares) at Dec. 31, 2015	61,058,918	61,058,918
Treasury stock, Ending Balance (in shares) at Dec. 31, 2015	(576,450)		(576,450)
Balances, Ending at Dec. 31, 2015	$ 1,674,841	$ 61,059	$ (23,165)	$ 418,518	$ 1,245,014	$ (26,585)

Consolidated Statements of Cha9

Consolidated Statements of Changes in Member's Equity - USD ($) $ in Thousands	Total	AOCI [Member]	Cleco Power [Member]	Cleco Power [Member]AOCI [Member]	Cleco Power [Member]Member's Equity [Member]
Balances. Beginning at Dec. 31, 2012	$ 1,499,213	$ (32,370)	$ 1,319,919	$ (20,421)	$ 1,340,340
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive income (loss), net of tax	6,494	6,494	5,244	5,244
Distributions to parent			(105,000)		(105,000)
Net income	160,685		150,410		150,410
Balances, Ending at Dec. 31, 2013	1,586,197	(25,876)	1,370,573	(15,177)	1,385,750
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive income (loss), net of tax	(6,789)	(6,789)	(2,111)	(2,111)
Non-cash contributions from parent			138,080		138,080
Distributions to parent			(115,000)		(115,000)
Net income	154,739		154,316		154,316
Balances, Ending at Dec. 31, 2014	1,627,270	(32,665)	1,545,858	(17,288)	1,563,146
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive income (loss), net of tax	6,080	6,080	196	196
Distributions to parent			(135,000)		(135,000)
Net income	133,669		141,350		141,350
Balances, Ending at Dec. 31, 2015	$ 1,674,841	$ (26,585)	$ 1,552,404	$ (17,092)	$ 1,569,496

The Company

The Company	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
The Company	Note 1 — The Company General Cleco Corporation is a holding company composed of the following: • Cleco Power, a regulated electric utility subsidiary, which owns ten generating units with a total nameplate capacity of 3,333 MW and serves approximately 287,000 customers in Louisiana through its retail business and supplies wholesale power in Louisiana and Mississippi. Cleco Power also owns a 50 % interest in an entity that owns lignite reserves. Cleco Power owns all of the outstanding membership interests in Cleco Katrina/Rita, a special purpose entity that is consolidated with Cleco Power in its financial statements. • Midstream is a wholesale energy subsidiary, regulated by FERC, which owns Evangeline. Prior to March 15, 2014, Evangeline owned Coughlin and its two generating units with a total nameplate capacity of 775 MW. On March 15, 2014, Coughlin was transferred from Evangeline to Cleco Power. • Cleco Corporation’s other operations consist of a holding company, two transmission interconnection facility subsidiaries, a shared services subsidiary, and an investment subsidiary. On October 17, 2014, Cleco Corporation entered into the Merger Agreement with Cleco Partners and Merger Sub providing for the merger of Merger Sub with and into Cleco Corporation, with Cleco Corporation surviving the Merger as an indirect, wholly-owned subsidiary of Cleco Partners. For more information on the Merger, see Note 20 — “Agreement and Plan of Merger.”

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 — Summary of Significant Accounting Policies Use of Estimates The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Principles of Consolidation The accompanying consolidated financial statements of Cleco include the accounts of Cleco and its majority-owned subsidiaries after elimination of intercompany accounts and transactions. Statements of Cash Flows Cleco and Cleco Power’s Consolidated Statements of Cash Flows are prepared using the indirect method. This method requires adjusting net income to remove the effects of all deferrals and accruals of operating cash receipts and payments and to remove items whose cash effects are related to investing and financing cash flows. Derivatives meeting the definition of an accounting hedge are classified in the same category as the item being hedged. Regulation Cleco Power is subject to regulation by FERC and the LPSC. Cleco Power complies with the accounting policies and practices prescribed by its regulatory commissions. Cleco Power’s retail rates are regulated by the LPSC and its tariffs for transmission services are regulated by FERC. Rates for wholesale power sales are based on market-based rates, pending FERC review of Cleco Power’s generation market power analysis. Cleco Power capitalizes or defers certain costs for recovery from customers and recognizes a liability for amounts expected to be returned to customers based on regulatory approval and management’s ongoing assessment that it is probable these items will be recovered through the ratemaking process. Regulatory assets and liabilities are amortized consistent with the treatment of the related cost in the ratemaking process. Pursuant to this regulatory approval, Cleco Power has recorded regulatory assets and liabilities. Any future plan adopted by the LPSC for purposes of transitioning utilities from LPSC regulation to retail competition may affect the regulatory assets and liabilities recorded by Cleco Power if the criteria for the application of the authoritative guidelines for industry regulated operations cannot continue to be met. At this time, Cleco cannot predict whether any legislation or regulation affecting Cleco Power will be enacted or adopted and, if enacted, what form such legislation or regulation may take. For more information regarding the regulatory assets and liabilities recorded by Cleco Power, see Note 3 — “Regulatory Assets and Liabilities.” AROs Cleco Power recognizes an ARO when there is a legal obligation under existing or enacted law, statute, written or oral contract, or by legal construction under the doctrine of promissory estoppel to incur costs to remove an asset when the asset is retired. These guidelines also require an ARO which is conditional on a future event to be recorded even if the event has not yet occurred. Cleco Power recognizes AROs at the present value of the projected liability in the period in which it is incurred, if a reasonable estimate of fair value can be made. The liability is then accreted to its present value each accounting period. Cleco Power defers this accretion as a regulatory asset based on its determination that these costs can be collected from customers. Concurrent with the recognition of the liability, these costs are capitalized to the related property, plant, and equipment asset. These capitalized costs are depreciated over the same period as the related property asset. Cleco Power also defers the current depreciation of the asset retirement cost as a regulatory asset. On April 17, 2015, the EPA published the final rule in the Federal Register for regulating the disposal and management of CCRs from coal-fired power plants under Subtitle D of the Resource Conservation and Recovery Act. The Subtitle D option will regulate CCRs in a manner similar to industrial solid waste. The final rule does not require expensive synthetic lining of existing impoundments. At December 31, 2015, based on management’s best estimate of the retirement costs related to this ruling, Cleco Power recorded a $1.0 million increase to its ARO for the retirement of certain ash disposal facilities. All costs of the CCR rule are expected to be recovered from customers in future rates. The actual asset retirement costs related to the CCR rule requirements may vary substantially from the estimates used to record the increased obligation due to the uncertainty about the compliance strategies that will be used and the preliminary nature of available data used to estimate costs. Cleco Power will continue to gather additional data in future periods and will make decisions about compliance strategies and the timing of closure activities. As this additional information becomes available, Cleco Power will update the ARO balance for these changes in estimates. For more information on Cleco Power’s current AROs, see Note 3 — “Regulatory Assets and Liabilities — AROs.” Property, Plant, and Equipment Property, plant, and equipment consists primarily of regulated utility generation and energy transmission and distribution assets. Regulated assets, utilized primarily for retail operations and electric transmission and distribution, are stated at the cost of construction, which includes certain materials, labor, payroll taxes and benefits, administrative and general costs, and the estimated cost of funds used during construction. Jointly owned assets are reflected in property, plant, and equipment at Cleco Power’s share of the cost to construct or purchase the assets. For information on jointly owned assets, see Note 4 — “Jointly Owned Generation Units.” Cleco’s cost of improvements to property, plant, and equipment is capitalized. Costs associated with repairs and major maintenance projects are expensed as incurred. Cleco capitalizes the cost to purchase or develop software for internal use. The amounts of unamortized computer software costs at December 31, 2015 , and 2014 were $12.5 million and $11.0 million , respectively. Amortization of capitalized computer software costs charged to expense for the years ending December 31, 2015 , 2014 , and 2013 was $2.2 million , $1.4 million , and $1.4 million , respectively. Upon retirement or disposition, the cost of Cleco Power’s depreciable plant and the cost of removal, net of salvage value, are charged to accumulated depreciation. For Cleco’s other depreciable assets, upon disposition or retirement, the difference between the net book value of the property and any proceeds received for the property is recorded as a gain or loss on asset disposition on Cleco’s Consolidated Statements of Income. Any cost incurred to remove the asset is charged to expense. Annual depreciation provisions expressed as a percentage of average depreciable property for Cleco Power for 2015 , 2014 , and 2013 ,were 2.68% , 2.66% , and 2.70% , respectively. Depreciation on property, plant, and equipment is calculated primarily on a straight-line basis over the useful lives of the assets. The estimated useful life of utility plant assets ranges from 5 years to 95 years. The estimated useful life of other property and equipment ranges from 5 years to 50 years. At December 31, 2015 , and 2014 , property, plant, and equipment consisted of the following: AT DEC. 31, (THOUSANDS) 2015 2014 Regulated utility plants $ 4,645,698 $ 4,495,490 Other 15,514 13,470 Total property, plant, and equipment 4,661,212 4,508,960 Accumulated depreciation (1,536,158 ) (1,442,960 ) Net property, plant, and equipment $ 3,125,054 $ 3,066,000 During 2015 , Cleco’s investment in regulated utility property, plant, and equipment increased primarily due to the Layfield/Messick project, or Northwest Louisiana Transmission Expansion project and general rehabilitation of transmission, distribution, and generation assets. Cleco Power’s property, plant, and equipment includes plant acquisition adjustments related primarily to the acquisition of Acadia Unit 1 in 2010 and Teche in 1997. Accumulated amortization associated with the plant acquisition adjustments are reported in accumulated depreciation on Cleco Power’s Consolidated Balance Sheets. The plant acquisition adjustments and accumulated amortization reported in property, plant, and equipment and accumulated depreciation on Cleco Power’s Consolidated Balance Sheets at December 31, 2015 , and 2014 are shown in the following table: AT DEC. 31, (THOUSANDS) 2015 2014 Acadia Unit 1 Plant acquisition adjustment $ 95,578 $ 95,578 Less: accumulated amortization 18,567 15,384 Net plant acquisition adjustment $ 77,011 $ 80,194 Teche and other Plant acquisition adjustment $ 5,271 (1) $ 5,359 Less: accumulated amortization 4,655 4,488 Net plant acquisition adjustment $ 616 $ 871 (1) In October 2015, the Franklin Gas Turbine, a 7-MW natural gas generating unit, was retired. Deferred Project Costs Cleco defers costs related to the initial stage of a construction project during which time the feasibility of the construction of property, plant, and equipment is being investigated. At December 31, 2015 , and 2014 , Cleco had deferred $4.6 million and $1.4 million , respectively, for projects that are in the initial stages of development. These amounts are classified as Other deferred charges on Cleco’s Consolidated Balance Sheets. Fuel Inventory and Materials and Supplies Fuel inventory consists primarily of petroleum coke, coal, limestone, lignite, and natural gas used to generate electricity. Materials and supplies consists of transmission and distribution line construction and repair materials. It also consists of generating station and transmission and distribution substation repair materials. Both fuel inventory and materials and supplies are stated at average cost and are issued from stock using the average cost of existing stock. Materials and supplies are recorded when purchased and subsequently charged to expense or capitalized to property, plant, and equipment when installed. Accounts Receivable Accounts receivable are recorded at the invoiced amount and do not bear interest. It is the policy of management to review the outstanding accounts receivable monthly, as well as the bad debt write-offs experienced in the past, and establish an allowance for doubtful accounts. Account balances are charged off against the allowance when management determines it is probable the receivable will not be recovered. At December 31, 2015 , and 2014 , the balance of the allowance for doubtful accounts was $2.7 million and $0.9 million , respectively. There was no off-balance sheet credit exposure related to Cleco’s customers. Financing Receivables At December 31, 2015 , Cleco, through Perryville and Attala, had a combined net investment in direct financing lease long-term assets of $13.5 million . The net investment at December 31, 2014 , was also $13.5 million . Each subsidiary leases its respective transmission assets to a single counterparty. Both counterparties are considered credit worthy and are expected to pay their obligations when due, thus, no allowance for credit loss has been recognized. Management bases this assessment on the following common factors of each counterparty: • both counterparties use the respective transmission facilities to move electricity from its power plants to the regional transmission grid, • neither counterparty has another avenue to move electricity from its respective power plants to the regional transmission grid, • the stream of payments was approved by FERC through respective rate orders, and • both counterparties serve retail and wholesale customers in their respective service territories under LPSC oversight that allows recovery of prudent costs, of which, the stream of payments under the direct financing leases appear to be prudent. Management monitors both entities for indication of adverse actions by their respective public service commissions and market conditions which would indicate an inability to pay their obligations under the direct financing leases when due. Since the inception of the agreements, each counterparty has paid their respective obligations when due, and at December 31, 2015 , and 2014 , no amounts were past due. Reserves Cleco maintains property insurance on generating stations, buildings and contents, and substations. Cleco is self-insured for any damage to transmission and distribution lines. To mitigate the exposure to potential financial loss for damage to lines, Cleco maintains an LPSC-approved funded storm reserve. Cleco also maintains liability and workers’ compensation insurance to mitigate financial losses due to injuries and damages to the property of others. Cleco’s insurance covers claims that exceed certain self-insured limits. For claims that do not meet the limits to be covered by insurance, Cleco maintains reserves. At December 31, 2015 , and 2014 , the general liability and workers compensation reserves together were $5.5 million and $6.0 million , respectively. Additionally, Cleco maintains directors and officers insurance to protect managers from claims which may arise from their decisions and actions taken within the scope of their regular duties. Cash Equivalents Cleco considers highly liquid, marketable securities, and other similar instruments with original maturity dates of three months or less to be cash equivalents. Restricted Cash and Cash Equivalents Various agreements to which Cleco is subject contain covenants that restrict its use of cash. As certain provisions under these agreements are met, cash is transferred out of related escrow accounts and becomes available for its intended purposes and/or general corporate purposes. Cleco’s restricted cash and cash equivalents consisted of: AT DEC. 31, (THOUSANDS) 2015 2014 Current: Cleco Katrina/Rita’s storm recovery bonds $ 9,263 $ 8,986 Non-current: Diversified Lands’ mitigation escrow 21 21 Cleco Power’s future storm restoration costs 16,174 14,915 Cleco Power’s building renovation escrow — 194 Total non-current 16,195 15,130 Total restricted cash and cash equivalents $ 25,458 $ 24,116 Cleco Katrina/Rita has the right to bill and collect storm restoration costs from Cleco Power’s customers. As cash is collected, it is restricted for payment of administration fees, interest, and principal on storm recovery bonds. During 2015 , Cleco Katrina/Rita collected $21.2 million net of administration fees. In March and September 2015 , Cleco Katrina/Rita used $8.1 million and $7.7 million , respectively, for scheduled storm recovery bond principal payments and $2.6 million and $2.5 million , respectively, for related interest payments. In connection with Cleco Power’s building modernization project, Cleco Power was required to establish an escrow account with a qualified financial institution and deposit all retainage monies as they accrued under the construction contract. On July 16, 2015, the final funds held in the escrow account were released and paid to the construction contractor for the completion of building renovations. Equity Investments Cleco and Cleco Power account for investments in unconsolidated affiliated companies using the equity method of accounting. The amounts reported on Cleco and Cleco Power’s Consolidated Balance Sheets represent assets contributed by Cleco Corporation or Cleco Power, plus their share of the net income of the affiliate, less any distributions of earnings (dividends) received from the affiliate. The revenues and expenses (excluding income taxes) of these affiliates are netted and reported on one line item as equity income from investees on Cleco and Cleco Power’s Consolidated Statements of Income. Cleco evaluates for impairments of equity method investments at each balance sheet date whether events and circumstances have occurred that indicate a possible other-than-temporary decline in the fair value of the investment and the possible inability to recover the carrying value through operations. Cleco uses estimates of the future cash flows from the investee and observable market transactions in order to calculate fair value and recoverability. An impairment is recognized when an other-than-temporary decline in market value occurs and recovery of the carrying value is not probable. There were no impairments recorded for 2015 , 2014 , or 2013 . For more information on Cleco’s equity investments, see Note 12 — “Variable Interest Entities.” Income Taxes Cleco accounts for income taxes under the asset and liability method. Cleco provides for federal and state income taxes currently payable, as well as for those deferred due to timing differences between reporting income and expenses for financial statement purposes versus tax purposes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to be applied to taxable income in the years in which those temporary differences are expected to be recovered or settled. Beginning with the December 31, 2015, reporting period, deferred tax assets and liabilities are classified as noncurrent on Cleco and Cleco Power’s Consolidated Balance Sheets due to the early adoption of new accounting guidance. Prior periods were not retrospectively adjusted. For more information on the new accounting guidance, see “— Recent Authoritative Guidance.” Cleco’s income tax expense and related regulatory assets and liabilities could be affected by changes in its assumptions and estimates and by ultimate resolution of assumptions and estimates with taxing authorities. Cleco files a federal consolidated income tax return for all wholly owned subsidiaries. Cleco computes its federal and state income taxes as if it were a stand-alone taxpayer. The LPSC generally requires Cleco Power to flow the effects of state income taxes to customers immediately. The LPSC specifically requires that the state tax benefits associated with the deductions related to certain storm damages be normalized. For more information on income taxes, see Note 9 — “Income Taxes.” Investment Tax Credits Investment tax credits, which were deferred for financial statement purposes, are amortized as a reduction to income tax expense over the estimated service lives of the properties that gave rise to the credits. NMTC Fund In 2008, Cleco Corporation and U.S. Bancorp Community Development Corporation (USBCDC) formed the NMTC Fund. The purpose of the NMTC Fund is to invest in projects located in qualified active low-income communities that are underserved by typical debt capital markets. These investments are designed to generate NMTCs and Historical Rehabilitation tax credits. The NMTC Fund was later amended to include renewable energy investments. The majority of the energy investments qualify for grants under Section 1603 of the ARRA. The gross investment amortization expense of the NMTC Fund will be recognized over a nine -year period, with two years remaining under the new amendment, using the cost method. The grants received under Section 1603, which allow certain projects to receive a federal grant in lieu of tax credits, and other cash reduce the basis of the investment. Periodic amortization of the investment and the deferred taxes generated by the basis reduction temporary difference are included as components of income tax expense. For more information, see Note 14 — “Litigation, Other Commitments and Contingencies, and Disclosures about Guarantees — Other Commitments — NMTC Fund.” Accounting for Renewable Energy Tax Credits and Grants Under the ARRA Cleco and the NMTC Fund have elected to receive cash grants under the ARRA for investments in various projects. Cleco has elected to reduce the carrying value of the qualifying assets as cash grants are received, which will reduce the amount of depreciation expense recognized after the underlying assets are placed in service. Certain of the cash grants also reduce the tax basis of the underlying assets. Grants received via the NMTC Fund reduce the carrying value of the investment for GAAP, but do not reduce the income tax basis of the investment. Debt Issuance Costs, Premiums, and Discounts Issuance costs, premiums, and discounts applicable to debt securities are amortized to income ratably over the lives of the related issues. Expenses and call premiums related to refinanced Cleco Power debt are deferred and amortized over the life of the new issue. Premiums and discounts are presented as a direct deduction from the carrying value of the related debt liability. In accordance with accounting guidance issued in April 2015, debt issuance costs are now presented as a direct deduction from the carrying value of the related debt liability. As a result of the adoption of this guidance, debt issuance costs at December 31, 2014, on Cleco and Cleco Power’s Consolidated Balance Sheets of $10.7 million and $10.0 million , respectively, were reclassified from Other deferred charges to Long-term debt, net. For more information on the new accounting guidance, see “— Recent Authoritative Guidance.” Revenue and Fuel Costs Utility Revenue Revenue from sales of electricity is recognized when the service is provided. The costs of fuel and purchased power used for retail customers currently are recovered from customers through the FAC. These costs are subject to audit and final determination by regulators. Excise taxes and pass-through fees collected on the sale of electricity are not recorded in utility revenue. Unbilled Revenue Cleco Power accrues estimated revenue monthly for energy used by customers but not yet billed. The monthly estimated unbilled revenue amounts are recorded as unbilled revenue and a receivable. During the third quarter of 2014, Cleco Power began using actual customer energy consumption data available from AMI to calculate unbilled revenues. Other Operations Revenue Other operations revenue is recognized at the time products or services are provided to and accepted by customers. Sales/Excise Taxes Cleco Power collects a sales and use tax on the sale of electricity that subsequently is remitted to the state in accordance with state law. These amounts are not recorded as income or expense on Cleco’s Consolidated Statements of Income but are reflected at gross amounts on Cleco’s Consolidated Balance Sheets as a receivable until the tax is collected and as a payable until the liability is paid. Cleco currently does not have any excise taxes reflected on its income statement. Franchise Fees Cleco Power collects a consumer fee for one of its franchise agreements. This fee is not recorded on Cleco’s Consolidated Statements of Income as revenue and expense, but is reflected at gross amounts on Cleco’s Consolidated Balance Sheets as a receivable until it is collected and as a payable until the liability is paid. AFUDC The capitalization of AFUDC by Cleco Power is a utility accounting practice prescribed by FERC and the LPSC. AFUDC represents the estimated debt and equity costs of capital funds that are necessary to finance construction of new and existing facilities. While cash is not realized currently from such allowance, AFUDC increases the revenue requirement over the same life of the plant through a higher rate base and higher depreciation. Under regulatory practices, a return on and recovery of AFUDC is permitted in setting rates charged for utility services. The composite AFUDC rate, including borrowed and other funds, was 11.46% on a pretax basis ( 7.09% net of tax) for 2015 , 10.46% on a pretax basis ( 6.47% net of tax) for 2014 , and 11.61% on a pretax basis ( 7.19% net of tax) for 2013 . Fair Value Measurements and Disclosures Various accounting pronouncements require certain assets and liabilities to be measured at their fair values. Some assets and liabilities are required to be measured at their fair value each reporting period, while others are required to be measured only one time, generally at the date of acquisition or debt issuance. Cleco and Cleco Power disclose the fair value of certain assets and liabilities by one of three levels when required for recognition purposes. For more information about fair value levels, see Note 5 — “Fair Value Accounting.” Risk Management Market risk inherent in Cleco’s market risk-sensitive instruments and positions includes potential changes in value arising from changes in interest rates and the commodity market prices of power, FTRs, and natural gas in the industry on different energy exchanges. Cleco’s Energy Market Risk Management Policy authorizes the use of various derivative instruments, including exchange traded futures and option contracts, forward purchase and sales contracts, and swap transactions to reduce exposure to fluctuations in the price of power, FTRs, and natural gas. Cleco evaluates derivatives and hedging activities to determine whether market risk-sensitive instruments and positions are required to be marked-to-market. With the exception of FTRs, Cleco Power’s market risk-sensitive instruments and positions qualify for the normal-purchase, normal-sale exception to mark-to-market accounting because Cleco Power takes physical delivery and the instruments and positions are used to satisfy customer requirements. Cleco Power may also enter into risk mitigating positions that would not meet the requirements of a normal-purchase, normal-sale transaction in order to attempt to mitigate the volatility in customer fuel costs. These positions are marked-to-market with the resulting gain or loss recorded on Cleco and Cleco Power’s Consolidated Balance Sheets as a component of energy risk management assets or liabilities. Such gain or loss is deferred as a component of deferred fuel assets or liabilities in accordance with regulatory policy. When these positions close, actual gains or losses are included in the FAC and reflected on customers’ bills as a component of the fuel cost adjustment. There were no open natural gas positions at December 31, 2015 , or 2014 . In June 2015, the LPSC approved a long-term natural gas hedging pilot program that requires Cleco Power to establish a proposal for a long-term natural gas procurement program that will be designed to provide gas price stability for a minimum of five years. This proposal is required to be submitted to the LPSC by June 30, 2018. Cleco Power purchases the majority of its FTRs in annual auctions facilitated by MISO during the second quarter of each year and may also purchase additional FTRs in monthly auctions facilitated by MISO. FTRs are derivative instruments which represent economic hedges of future congestion charges that will be incurred in serving Cleco Power’s customer load. They are not designated as hedging instruments for accounting purposes. Cleco Power initially records FTRs at their estimated fair value and subsequently adjusts the carrying value to their estimated fair value at the end of each accounting period based on the most recent MISO FTR auction prices. Unrealized gains or losses on FTRs held by Cleco Power are included in Accumulated deferred fuel on Cleco and Cleco Power’s Consolidated Balance Sheets. Realized gains or losses on settled FTRs are recorded in Electric operations or Power purchased for utility customers on Cleco and Cleco Power’s Consolidated Statements of Income. At December 31, 2015 , Cleco and Cleco Power’s Consolidated Balance Sheets reflected the fair value of open FTR positions of $7.7 million in Energy risk management assets and $0.3 million in Energy risk management liabilities, compared to $10.8 million in Energy risk management assets and $0.8 million in Energy risk management liabilities at December 31, 2014 . For more information on FTRs, see Note 5 — “Fair Value Accounting — Commodity Contracts.” Cleco and Cleco Power maintain a master netting agreement policy and monitor credit risk exposure through review of counterparty credit quality, counterparty credit exposure, and counterparty concentration levels. Cleco manages these risks by establishing appropriate credit and concentration limits on transactions with counterparties and requiring contractual guarantees, cash deposits, or letters of credit from counterparties or their affiliates, as deemed necessary. Cleco Power has agreements in place with various counterparties that authorize the netting of financial buys and sells and contract payments to mitigate credit risk for transactions entered into for risk management purposes. Cleco may enter into contracts to mitigate the volatility in interest rate risk. These contracts include, but are not limited to, interest rate swaps and treasury rate locks. For the years ended December 31, 2015, and 2014, Cleco did not enter into any contracts to mitigate the volatility in interest rate risk. Recent Authoritative Guidance The Registrants adopted, or will adopt, the recent authoritative guidance listed below on their respective effective dates. In May 2014, FASB amended the accounting guidance for revenue recognition. The amended guidance affects entities that enter into contracts for the transfer of non-financial assets unless those contracts are within the scope of other standards. The core principle of this guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Under the new guidance, an entity must identify the performance obligations in a contract and the transaction price, and allocate the price to specific performance obligations to recognize the revenue when the obligation is completed. The amendments in this update also require disclosure of sufficient information to allow users to understand the nature, amount, timing, and uncertainty of revenue and cash flow arising from contracts. In August 2015, FASB amended the guidance to provide for a one-year deferral of the effective date. The standard will be effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. Cleco does not plan to early adopt the amended guidance. Reporting entities have the option of using either a full retrospective or a modified retrospective approach. Management will evaluate the advantages and disadvantages of each transition method before selecting the method of adoption. Management is assessing the potential areas of impact, including the identification of specific contracts that would fall under the scope of this guidance. Management will continue evaluating the impact that the adoption of this guidance will have on the results of operations, financial condition, and cash flows of the Registrants. In February 2015, FASB amended the accounting guidance for the consolidation analysis. All legal entities are subject to re-evaluation under this revised consolidation model. The adoption of this guidance is effective for annual periods beginning after December 15, 2015, including interim periods within that reporting period. Early adoption is permitted, including adoption in an interim period. Reporting entities may apply these amendments using a modified retrospective approach by recording a cumulative-effect adjustment to equity as of the beginning of the fiscal year of adoption. This guidance will not have an impact on the results of operations, financial condition, or cash flows of the Registrants. In April 2015, FASB amended the accounting guidance to simplify the presentation of debt issuance costs. This guidance requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The adoption of this guidance is effective for annual periods beginning after December 15, 2015, including interim periods within that reporting period. Early adoption is permitted. Entities should apply these amendments on a retrospective basis, wherein the balance sheet of each individual period presented should be adjusted to r

Regulatory Assets and Liabiliti

Regulatory Assets and Liabilities	12 Months Ended
	Dec. 31, 2015
Regulatory Assets and Liabilities Disclosure [Abstract]
Regulatory Assets and Liabilities	Note 3 — Regulatory Assets and Liabilities Cleco Power capitalizes or defers certain costs for recovery from customers and recognizes a liability for amounts expected to be returned to customers based on regulatory approval and management’s ongoing assessment that it is probable these items will be recovered or refunded through the ratemaking process. Under the current regulatory environment, Cleco Power believes these regulatory assets will be fully recoverable; however, if in the future, as a result of regulatory changes or competition, Cleco Power’s ability to recover these regulatory assets would no longer be probable, then to the extent that such regulatory assets were determined not to be recoverable, Cleco Power would be required to write-down such assets. In addition, potential deregulation of the industry or possible future changes in the method of rate regulation of Cleco Power could require discontinuance of the application of these authoritative guidelines. The following table summarizes Cleco Power’s regulatory assets and liabilities: AT DEC. 31, REMAINING RECOVERY PERIOD (THOUSANDS) 2015 2014 Total federal regulatory asset — income taxes $ 5,614 $ 124 Total state regulatory asset — income taxes 105,868 106,964 AFUDC 127,092 129,545 Total investment tax credit (1,633 ) (2,263 ) Total regulatory assets — deferred taxes, net 236,941 234,370 * Mining costs 8,921 11,470 3.5 yrs. Interest costs 5,221 5,582 * AROs (1) 2,462 1,029 * Postretirement costs (1) 150,274 160,903 * Tree trimming costs 6,318 8,066 2.5 yrs. Training costs 6,863 7,019 44 yrs. Surcredits, net (2) 9,661 13,587 2.5 yrs. Amended lignite mining agreement contingency (1) 3,781 3,781 * AMI deferred revenue requirement 5,318 5,863 10 yrs. Production operations and maintenance expenses 12,436 14,761 * AFUDC equity gross-up (2) 71,444 72,859 * Acadia Unit 1 acquisition costs 2,548 2,653 24 yrs. Financing costs 9,032 9,402 * Biomass costs 50 82 1.5 yrs. MISO integration costs 2,340 3,275 2.5 yrs. Coughlin transaction costs 1,030 1,060 33.5 yrs. Corporate franchise tax 373 1,223 * Acadia FRP true-up 377 754 0.5 yrs. Energy efficiency — 114 — Other 357 596 1.5 yrs. Total regulatory assets 298,806 324,079 PPA true-up (312 ) (624 ) 0.5 yrs. Fuel and purchased power 12,910 21,554 * Total regulatory assets, net $ 548,345 $ 579,379 (1) Represents regulatory assets in which cash has not yet been expended and the assets are offset by liabilities that do not incur a carrying cost. (2) Represents regulatory assets for past expenditures that were not earning a return on investment at December 31, 2015. All other assets are earning a return on investment. * For information related to the remaining recovery periods, refer to the following disclosures for each specific regulatory asset. Income Taxes The regulatory asset recorded for deferred income taxes represents the effect of tax benefits or detriments that must be flowed through to customers as they are received or paid. The amounts deferred are attributable to differences between book and tax recovery periods. Mining Costs Cleco Power operates a generating unit jointly owned with SWEPCO that uses lignite as its primary fuel source. Cleco Power, along with SWEPCO, maintains a lignite mining agreement with DHLC, the operator of the Dolet Hills Mine. As ordered by the LPSC, Cleco Power’s retail customers began receiving fuel cost savings through the year 2011 while actual mining costs incurred above a certain percentage of the benchmark price were deferred, and could be recovered from retail customers through the FAC only when the actual mining costs are below a certain percentage of the benchmark price. In 2006, Cleco Power recognized that there was a possibility it may not recover all or part of the lignite mining costs it had deferred and sought relief from the LPSC. In December 2007, the LPSC approved a settlement agreement between Cleco Power, SWEPCO, and the LPSC Staff authorizing Cleco Power to recover the existing deferred mining cost balance, including interest, over 11.5 years. In connection with its approval of the Oxbow Lignite Mine acquisition, in 2009, the LPSC agreed to discontinue benchmarking and the corresponding potential to defer future lignite mining costs while preserving the recovery of the legacy deferred fuel balance previously authorized. Interest Costs Cleco Power’s deferred interest costs include additional deferred capital construction financing costs authorized by the LPSC. These costs are being amortized over the estimated lives of the respective assets constructed. AROs Cleco Power has recorded an ARO liability for the retirement of certain ash disposal facilities. The ARO regulatory asset represents the accretion of the ARO liability and the depreciation of the related assets. For more information on the accounting treatment of Cleco Power’s AROs, see Note 2 — “Summary of Significant Accounting Policies — AROs.” Postretirement Costs Cleco Power recognizes the funded status of its postretirement benefit plans as a net liability or asset. The net liability or asset is defined as the difference between the benefit obligation and the fair market value of plan assets. For defined benefit pension plans, the benefit obligation is the projected benefit obligation. Historically, the LPSC has allowed Cleco Power to recover pension plan expense. Cleco Power, therefore, recognizes a regulatory asset based on its determination that these costs can be collected from customers. These costs are amortized to pension expense over the average service life of the remaining plan participants (approximately 10 years as of December 31, 2015, for Cleco’s plan) when it exceeds certain thresholds. The amount and timing of the recovery will be based on the changing funded status of the pension plan in future periods. For more information on Cleco’s pension plan and adoption of these authoritative guidelines, see Note 8 — “Pension Plan and Employee Benefits.” Tree Trimming Costs In January 2008, the LPSC approved Cleco Power’s request to establish a regulatory asset for costs incurred to trim, cut, or remove trees that were damaged by Hurricanes Katrina and Rita, but were not addressed as part of the restoration efforts. The regulatory asset was capped at $12.0 million in actual expenditures, plus a 12.4% grossed-up rate of return. Recovery of these expenditures was approved by the LPSC in October 2009. The regulatory asset for the initial tree trimming project was completely amortized in January 2015. In January 2013, Cleco Power requested to expend and defer up to $8.0 million in additional tree management costs. Cleco Power requested similar accounting treatment as authorized in the initial tree extraction request and requested authorization to defer actual expenditures as a regulatory asset through the completion date of the tree extraction effort. The LPSC approved this request in April 2013. In February 2015, Cleco Power completed the tree extraction and began amortizing the additional charges over a 3.5 -year period. Training Costs In February 2008, the LPSC approved Cleco Power’s request to establish a regulatory asset for training costs associated with existing processes and technology for new employees at Madison Unit 3. Recovery of these expenditures was approved by the LPSC in October 2009. In February 2010, Cleco Power began amortizing the regulatory asset over a 50 -year period. Surcredits, Net Cleco Power has recorded surcredits as the result of a settlement with the LPSC that addressed, among other things, the recovery of the storm damages related to hurricanes and uncertain tax positions. In the settlement, Cleco Power was required to implement surcredits to provide ratepayers with the economic benefit of the carrying charges of certain accumulated deferred income tax liabilities at a rate of return which was set by the LPSC. The settlement, through a true-up mechanism, allows the surcredits to be adjusted to reflect the actual tax deductions allowed by the IRS. Cleco Power also was allowed to record a corresponding regulatory asset in an amount representing the flow back of the carrying charges to ratepayers. This amount is being amortized over various terms of the established surcredits. As a result of a settlement with the LPSC, Cleco Power is required to implement a surcredit when funds are withdrawn from the restricted storm reserve. In March 2014, Cleco Power withdrew $4.0 million from the restricted storm reserve to pay for storm damages, resulting in the establishment of a new surcredit. This surcredit will be utilized to partially replenish the storm reserve. These amounts are being collected and amortized over a four -year period. In the third quarter of 2013 and the first quarter of 2014, Cleco Power recorded a true-up to the surcredits to reflect the actual tax deductions allowed by the IRS for storm damages and uncertain tax positions. As a result of the true-ups, Cleco Power has recorded a regulatory asset that represents excess surcredits refunded to customers that will be collected from ratepayers in future periods. These amounts are being collected and amortized over a four -year period. In June 2014, the LPSC approved Cleco Power’s FRP extension. A provision of the FRP extension was to reduce base rates by the amount of the surcredits beginning in July 2014. For more information on the FRP extension, see Note 11 — “Regulation and Rates.” Amended Lignite Mining Agreement Contingency In April 2009, Cleco Power and SWEPCO entered into a series of transactions to acquire additional lignite reserves and mining equipment from the North American Coal Corporation (NAC), each agreeing to purchase a 50% ownership interest in Oxbow from NAC for a combined price of $25.7 million . Cleco Power, SWEPCO, and DHLC entered into the Amended Lignite Mining Agreement which requires DHLC to mine lignite at the existing Dolet Hills Mine along with the Oxbow Mine and deliver the lignite to the Dolet Hills Power Station at cost plus a specified management fee. The mining areas are expected to be sufficient to provide the Dolet Hills Power Station with lignite fuel until at least 2036. Among the provisions of the Amended Lignite Mining Agreement is a requirement that if DHLC is unable to pay for loans and lease payments when due, Cleco Power will pay 50% of the amounts due. Any payments under this provision will be considered a prepayment of lignite to be delivered in the future and will be credited to future invoices from DHLC. This provision meets the recognition requirements as a guarantee to an unrelated third party. Cleco Power recognized a liability of $3.8 million upon the closing of the transactions. A regulatory asset of $3.8 million was also recognized due to Cleco Power’s ability to recover prudent fuel costs from customers through the FAC. The liability and related regulatory asset will be derecognized when the Amended Lignite Mining Agreement terminates. The maximum projected payment by Cleco Power under this guarantee is estimated to be $106.5 million ; however, the Amended Lignite Mining Agreement does not contain a cap. The projection is based on the forecasted loan and lease obligations to be incurred by DHLC, primarily for purchases of equipment. Cleco Power has the right to dispute the incurrence of loan and lease obligations through the review of the mining plan before the incurrence of such loan and lease obligations. AMI Deferred Revenue Requirement In February 2011, the LPSC approved Cleco Power’s stipulated settlement in Docket No. U-31393 allowing Cleco Power to defer, as a regulatory asset, the estimated revenue requirements for the AMI project. The amount of the regulatory asset, including carrying charges, is capped by the LPSC at $20.0 million . In June 2014, the LPSC approved Cleco Power’s FRP extension and the AMI regulatory asset and project capital costs were included in rate base. Cleco Power is recovering the AMI deferred revenue requirement over 11 years beginning July 2014. Production Operations and Maintenance Expenses In September 2009, the LPSC authorized Cleco Power to defer, as a regulatory asset, production operations and maintenance expenses, net of fuel and payroll, above the retail jurisdictional portion of $25.6 million annually (deferral threshold). On June 18, 2014, the LPSC approved Cleco Power’s FRP extension, which increased the operations and maintenance deferral threshold to $45.0 million annually. The amount of the regulatory asset is capped at $23.0 million . Also, as part of the FRP extension, the LPSC allowed Cleco Power to recover the amount deferred in any calendar year over the following three -year regulatory period, beginning on July 1, when the annual rates are set. In December 2013, Cleco Power deferred $8.5 million as a regulatory asset and began recovering this amount in July 2014. In December 2014, Cleco Power deferred an additional $7.7 million as a regulatory asset and began recovering this amount in July 2015. In December 2015, Cleco Power deferred an additional $1.8 million as a regulatory asset and will begin recovering this amount on July 1, 2016. AFUDC Equity Gross-Up Cleco Power capitalizes equity AFUDC as a cost component of construction projects. Cleco Power has recorded a regulatory asset to recover the tax gross-up related to the equity component of AFUDC. These costs are being amortized over the estimated lives of the respective assets constructed. Acadia Unit 1 Acquisition Costs In October 2009, the LPSC approved Cleco Power’s request to establish a regulatory asset for costs incurred as a result of the acquisition by Cleco Power of Acadia Unit 1 and half of Acadia Power Station’s related common facilities. The Acadia Unit 1 acquisition costs are being recovered over a 30 -year period beginning February 2010. Financing Costs In 2011, Cleco Power entered into and settled two treasury rate locks. Of the $26.8 million in settlements, $7.4 million was deferred as a regulatory asset relating to ineffectiveness of the hedge relationships. Also in 2011, Cleco Power entered into a forward starting swap contract. These derivatives were entered into in order to mitigate the interest rate exposure on coupon payments related to forecasted debt issuances. In May 2013, the forward starting interest rate swap was settled at a loss of $3.3 million . Cleco Power deferred $2.9 million of the losses as a regulatory asset, which is being amortized over the terms of the related debt issuances. Biomass Costs In November 2011, the LPSC approved Cleco Power’s request to establish a regulatory asset for the non-fuel, non-capital portion of costs incurred to conduct a test burn of biomass fuel at Madison Unit 3. In August 2012, Cleco Power began amortizing these costs over a five -year period. MISO Integration Costs In June 2014, the LPSC approved Cleco Power’s request to recover the non-capital integration costs associated with Cleco Power joining MISO. The MISO integration costs are being recovered over a four -year period beginning July 2014. Coughlin Transaction Costs In January 2014, the LPSC authorized Cleco Power to create a regulatory asset for the Coughlin transfer transaction costs. The Coughlin transaction costs are being recovered over a 35 -year period beginning July 2014. Corporate Franchise Tax As part of the FRP extension approved by the LPSC in June 2014, Cleco Power was authorized to recover through a rider the retail portion of state corporate franchise taxes paid. In 2015 and 2014, Cleco Power’s net retail portion of franchise taxes paid was $1.7 million and $2.4 million , respectively. The retail portion of state corporate franchise taxes paid each year will be recovered over 12 months beginning July 1 of the following year. Acadia FRP True-up For the FRP period July 1, 2013 through June 30, 2014, Cleco Power was authorized by the LPSC to recover the estimated revenue requirement of $58.3 million related to Acadia Unit 1. In June 2014, Cleco Power determined that it had under-recovered $0.8 million in revenue from customers based on the actual revenue requirement for Acadia Unit 1. The amount representing the under-collection was deferred and is being recovered from customers over 12 months beginning July 1, 2015. Energy Efficiency In September 2013, the LPSC issued a General Order adopting rules promoting energy efficiency programs by jurisdictional electric and natural gas utilities. Cleco Power subsequently filed with the LPSC its intent to participate in the Phase I Quick Start portion of the LPSC’s energy efficiency initiative, which runs November 1, 2014, through July 31, 2017. During Phase I, Cleco Power designed several energy efficiency programs and began offering these programs to customers in November 2014. The incremental costs incurred by Cleco Power to design and implement the programs were recorded as a regulatory asset and recovered from customers over the initial year of Phase I. Other In June 2014, the LPSC approved Cleco Power’s FRP extension which authorized the recovery of previously deferred costs incurred as a result of Cleco Power’s FRP extension filing, the 2003 through 2008 fuel audit, and a biomass study. Cleco Power is recovering these costs over a three -year period beginning in July 2014. PPA True-up In preparing the FRP monitoring report for the year ended June 30, 2014, Cleco Power determined it had recovered $0.6 million above the actual PPA capacity costs. Cleco Power recorded the overcollection as a regulatory liability and began returning this amount to the customers over 12 months beginning July 1, 2015. Fuel and Purchased Power The cost of fuel used for electric generation and power purchased for utility customers are recovered through the LPSC-established FAC or related wholesale contract provisions, which enable Cleco Power to pass on to its customers substantially all such charges. For 2015 , approximately 74% of Cleco Power’s total fuel cost was regulated by the LPSC. Fuel and purchased power decreased $8.6 million from December 31, 2014. Of this amount, $7.4 million was due to the loss of a wholesale customer and the lower per unit costs due to the price volatility of natural gas, and a $1.2 million decrease in the mark-to-market value on the FTRs.

Jointly Owned Generation Units

Jointly Owned Generation Units	12 Months Ended
	Dec. 31, 2015
Regulated Operations [Abstract]
Jointly Owned Generation Units	Note 4 — Jointly Owned Generation Units Cleco Power operates electric generation units that are jointly owned with other utilities. The joint-owners are responsible for their own share of the capital and the operating and maintenance costs of the respective units. Cleco Power’s share of the direct expenses of the jointly owned generation units is included in the operating expenses of the consolidated statements of income. Cleco Power’s investment in and accumulated depreciation for each generating unit were as follows: AT DEC. 31, 2015 (THOUSANDS, EXCEPT PERCENTAGES AND MW) RODEMACHER UNIT 2 DOLET HILLS TOTAL Utility plant in service $ 142,648 $ 390,162 $ 532,810 Accumulated depreciation $ 73,591 $ 215,829 $ 289,420 Construction work in progress $ 148 $ 2,075 $ 2,223 Ownership interest percentage 30 % 50 % Nameplate capacity (MW) 523 650 Ownership interest (MW) 157 325

Fair Value Accounting

Fair Value Accounting	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value Accounting	Note 5 — Fair Value Accounting The amounts reflected in Cleco and Cleco Power’s Consolidated Balance Sheets at December 31, 2015 , and December 31, 2014 , for cash equivalents, restricted cash equivalents, accounts receivable, other accounts receivable, and accounts payable approximate fair value because of their short-term nature. The following tables summarize the carrying value and estimated market value of Cleco and Cleco Power’s financial instruments not measured at fair value in Cleco and Cleco Power’s Consolidated Balance Sheets: Cleco AT DEC. 31, 2015 2014 (THOUSANDS) CARRYING VALUE ESTIMATED FAIR VALUE CARRYING VALUE ESTIMATED FAIR VALUE Cash equivalents $ 64,200 $ 64,200 $ 39,700 $ 39,700 Restricted cash equivalents $ 25,384 $ 25,384 $ 24,001 $ 24,001 Long-term debt $ 1,299,529 $ 1,463,989 $ 1,368,354 $ 1,601,816 Cleco Power AT DEC. 31, 2015 2014 (THOUSANDS) CARRYING VALUE ESTIMATED FAIR VALUE CARRYING VALUE ESTIMATED FAIR VALUE Cash equivalents $ 62,000 $ 62,000 $ 34,700 $ 34,700 Restricted cash equivalents $ 25,363 $ 25,363 $ 23,980 $ 23,980 Long-term debt $ 1,265,529 $ 1,429,989 $ 1,311,354 $ 1,544,816 Fair Value Measurements and Disclosures Cleco classifies assets and liabilities that are either measured or disclosed at their fair value according to three different levels depending on the inputs used in determining fair value. The following tables disclose for Cleco and Cleco Power the fair value of financial assets and liabilities measured or disclosed on a recurring basis: Cleco CLECO CONSOLIDATED FAIR VALUE MEASUREMENTS AT REPORTING DATE USING: (THOUSANDS) AT DEC. 31, 2015 QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1) SIGNIFICANT OTHER OBSERVABLE INPUTS (LEVEL 2) SIGNIFICANT UNOBSERVABLE INPUTS (LEVEL 3) AT DEC. 31, 2014 QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1) SIGNIFICANT OTHER OBSERVABLE INPUTS (LEVEL 2) SIGNIFICANT UNOBSERVABLE INPUTS (LEVEL 3) Asset Description Institutional money market funds $ 89,584 $ — $ 89,584 $ — $ 63,701 $ — $ 63,701 $ — FTRs 7,673 — — 7,673 10,776 — — 10,776 Total assets $ 97,257 $ — $ 89,584 $ 7,673 $ 74,477 $ — $ 63,701 $ 10,776 Liability Description Long-term debt $ 1,463,989 $ — $ 1,463,989 $ — $ 1,601,816 $ — $ 1,601,816 $ — FTRs 275 — — 275 827 — — 827 Total liabilities $ 1,464,264 $ — $ 1,463,989 $ 275 $ 1,602,643 $ — $ 1,601,816 $ 827 Cleco Power CLECO POWER FAIR VALUE MEASUREMENTS AT REPORTING DATE USING: (THOUSANDS) AT DEC. 31, 2015 QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1) SIGNIFICANT OTHER OBSERVABLE INPUTS (LEVEL 2) SIGNIFICANT UNOBSERVABLE INPUTS (LEVEL 3) AT DEC. 31, 2014 QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1) SIGNIFICANT OTHER OBSERVABLE INPUTS (LEVEL 2) SIGNIFICANT UNOBSERVABLE INPUTS (LEVEL 3) Asset Description Institutional money market funds $ 87,363 $ — $ 87,363 $ — $ 58,680 $ — $ 58,680 $ — FTRs 7,673 — — 7,673 10,776 — — 10,776 Total assets $ 95,036 $ — $ 87,363 $ 7,673 $ 69,456 $ — $ 58,680 $ 10,776 Liability Description Long-term debt $ 1,429,989 $ — $ 1,429,989 $ — $ 1,544,816 $ — $ 1,544,816 $ — FTRs 275 — — 275 827 — — 827 Total liabilities $ 1,430,264 $ — $ 1,429,989 $ 275 $ 1,545,643 $ — $ 1,544,816 $ 827 The following tables summarize the net changes in the net fair value of FTR assets and liabilities classified as Level 3 in the fair value hierarchy: FOR THE YEAR ENDED DEC. 31, (THOUSANDS) 2015 2014 Beginning balance $ 9,949 $ 8,638 Unrealized losses* (1,476 ) (2,651 ) Purchases 20,319 51,200 Settlements (21,394 ) (47,238 ) Ending balance $ 7,398 $ 9,949 * Unrealized losses are reported in Accumulated deferred fuel on Cleco and Cleco Power's Consolidated Balance Sheets. The following table quantifies the significant unobservable inputs used in developing the fair value of Level 3 positions as of December 31, 2015 : (THOUSANDS, EXCEPT DOLLAR PER MWh) FAIR VALUE VALUATION TECHNIQUE SIGNIFICANT UNOBSERVABLE INPUTS FORWARD PRICE RANGE Assets Liabilities Low High FTRs at December 31, 2015 $ 7,673 $ 275 RTO auction pricing FTR price - per MWh $ (3.63 ) $ 4.51 FTRs at December 31, 2014 $ 10,776 $ 827 RTO auction pricing FTR price - per MWh $ (4.12 ) $ 7.76 Cleco utilizes different valuation techniques for fair value calculations. In order to measure the fair value for Level 1 assets and liabilities, Cleco obtains the closing price from published indices in active markets for the various instruments and multiplies this price by the appropriate number of instruments held. Level 2 fair values are determined by obtaining the closing price of similar assets and liabilities from published indices in active markets and then discounting the price to the current period using a U.S. Treasury published interest rate as a proxy for a risk-free rate of return. Cleco has consistently applied the Level 2 fair value technique from fiscal period to fiscal period. Level 3 fair values occur in situations in which there is little, if any, market activity for the asset or liability at the measurement date and therefore RTO auction prices are used. Significant increases or decreases in any of those inputs in isolation would result in a significantly different fair value measurement. The assets and liabilities reported at fair value are grouped into classes based on the underlying nature and risks associated with the individual asset or liability. At December 31, 2015 , Cleco and Cleco Power were exposed to concentrations of credit risk through their short-term investments classified as cash equivalents and restricted cash equivalents. The institutional money market funds were reported on Cleco’s Consolidated Balance Sheets in cash and cash equivalents, current restricted cash and cash equivalents, and non-current restricted cash and cash equivalents of $64.2 million , $9.3 million , and $16.1 million , respectively, at December 31, 2015 . At Cleco Power, the institutional money market funds were reported on Cleco Power’s Consolidated Balance Sheets in cash and cash equivalents, current restricted cash and cash equivalents, and non-current restricted cash and cash equivalents of $62.0 million , $9.3 million , and $16.1 million , respectively, at December 31, 2015 . If the money market funds failed to perform under the terms of the investments, Cleco and Cleco Power would be exposed to a loss of the invested amounts. Collateral on these types of investments is not required by either Cleco or Cleco Power. The Level 2 institutional money market funds asset consists of a single class. In order to capture interest income and minimize risk, cash is invested in money market funds that invest primarily in short-term securities issued by the U. S. Treasury to maintain liquidity and achieve the goal of a net asset value of a dollar. The risks associated with this class are counterparty risk of the fund manager and risk of price volatility associated with the underlying securities of the fund. Cleco Power’s FTRs were priced using MISO’s monthly auction prices. Forward seasonal periods are not included in every monthly auction; therefore, the average of the most recent seasonal auction prices is used for monthly valuation. FTRs are categorized as Level 3 fair value measurements because the only relevant pricing available comes from MISO auctions, which occur monthly in the Multi-Period Monthly Auction. The Level 2 long-term debt liability consists of a single class. In order to fund capital requirements, Cleco issues fixed and variable rate long-term debt with various tenors. The fair value of this class fluctuates as the market interest rates for fixed and variable rate debt with similar tenors and credit ratings change. The fair value of the debt could also change from period to period due to changes in the credit rating of the Cleco entity by which the debt was issued. During the years ended December 31, 2015 , and 2014 , Cleco did no t experience any transfers between levels within the fair value hierarchy. Commodity Contracts The following table presents the fair values of derivative instruments and their respective line items as recorded on Cleco and Cleco Power’s Consolidated Balance Sheets at December 31, 2015 , and 2014 : DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS (THOUSANDS) BALANCE SHEET LINE ITEM AT DEC. 31, 2015 AT DEC. 31, 2014 Commodity-related contracts FTRs: Current Energy risk management assets $ 7,673 $ 10,776 Current Energy risk management liabilities 275 827 Commodity-related contracts, net $ 7,398 $ 9,949 The following table presents the effect of derivatives not designated as hedging instruments on Cleco and Cleco Power’s Consolidated Statements of Income for the years December 31, 2015 , 2014 , and 2013 : FOR THE YEAR ENDED DEC. 31, 2015 2014 2013 (THOUSANDS) DERIVATIVES LINE ITEM AMOUNT OF GAIN/(LOSS) RECOGNIZED IN INCOME ON DERIVATIVES Commodity contracts FTRs (1) Electric operations $ 50,594 74,454 $ 243 FTRs (1) Power purchased for utility customers (27,509 ) (46,386 ) (19 ) Total $ 23,085 $ 28,068 $ 224 (1) At December 31, 2015, 2014, and 2013, unrealized (losses) gains associated with FTRs of ( $1.5 million ), ( $2.7 million ), and $8.6 million , respectively, were reported in Accumulated deferred fuel on the balance sheet. At December 31, 2015 , and 2014 , Cleco Power had no open positions hedged for natural gas. In June 2015, the LPSC approved a long-term natural gas hedging pilot program that requires Cleco Power to establish a proposal for a long-term natural gas procurement program that will be designed to provide gas price stability for a minimum of five years. This proposal is required to be submitted to the LPSC by June 30, 2018. Cleco Power purchases the majority of its FTRs in annual auctions facilitated by MISO during the second quarter of each year and may also purchase additional FTRs in monthly auctions facilitated by MISO. FTRs are derivative instruments which represent economic hedges of future congestion charges that will be incurred in serving Cleco Power’s customer load. FTRs represent rights to congestion credits or charges along a path during a given time frame for a certain MW quantity. They are not designated as hedging instruments for accounting purposes. The total volume of FTRs that Cleco Power had outstanding at December 31, 2015 , and 2014 was 8.4 million MWh and 8.9 million MWh, respectively.

Debt

Debt	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Debt	Note 6 — Debt Cleco Cleco’s total indebtedness as of December 31, 2015 , and 2014 was as follows: AT DEC. 31, (THOUSANDS) 2015 2014 Bonds Cleco Power’s senior notes, 4.95%, due 2015 $ — $ 50,000 Cleco Power’s senior notes, 6.65%, due 2018 250,000 250,000 Cleco Power’s senior notes, 3.68%, due 2025 75,000 — Cleco Power’s senior notes, 4.33%, due 2027 50,000 50,000 Cleco Power’s senior notes, 6.50%, due 2035 295,000 295,000 Cleco Power’s senior notes, 6.00%, due 2040 250,000 250,000 Cleco Power’s senior notes, 5.12%, due 2041 100,000 100,000 Cleco Power’s Series A GO Zone bonds, 2.00%, due 2038, mandatory tender in 2020 50,000 50,000 Cleco Power’s Series B GO Zone bonds, 4.25%, due 2038 50,000 50,000 Cleco Power’s solid waste disposal facility bonds, 4.70%, due 2036, callable after November 1, 2016 60,000 60,000 Cleco Katrina/Rita’s storm recovery bonds, 4.41%, due 2020 17,929 33,754 Cleco Katrina/Rita’s storm recovery bonds, 5.61%, due 2023 67,600 67,600 Total bonds 1,265,529 1,256,354 Other long-term debt Cleco Corporation’s credit facility draws 34,000 57,000 Cleco Power’s credit facility draws — 20,000 Cleco Power’s bank term loan, due 2015 — 35,000 Barge lease obligations, ending 2017 4,425 6,873 Gross amount of long-term debt 1,303,954 1,375,227 Less: long-term debt due within one year 16,814 15,824 Less: lease obligations classified as long-term debt due within one year 2,607 2,448 Unamortized debt discount (6,885 ) (7,302 ) Unamortized debt issuance costs (9,945 ) (10,655 ) (1) Total long-term debt, net $ 1,267,703 $ 1,338,998 (1) Amounts for 2014 were adjusted to reflect 2015 accounting guidance that requires debt issuance costs to be presented as a direct deduction from the carrying value of the related debt. For more information, see Note 2 — “Summary of Significant Accounting Policies — Recent Authoritative Guidance.” The principal amounts payable under long-term debt agreements for each year through 2020 and thereafter are as follows: YEAR ENDING DEC. 31, (THOUSANDS) Amounts payable under long-term debt agreements 2016 $ 16,814 2017 $ 17,896 2018 $ 303,193 2019 $ 20,571 2020 $ 11,055 Thereafter $ 930,000 The principal amounts payable under the capital lease agreements for each year through 2017 are as follows: YEAR ENDING DEC. 31, (THOUSANDS) Amounts payable under capital lease agreements 2016 $ 2,607 2017 $ 1,818 Cleco had no short-term debt outstanding at December 31, 2015 , and 2014 . At December 31, 2015 , Cleco’s long-term debt outstanding was $1.29 billion , of which $19.4 million was due within one year. The long-term debt due within one year at December 31, 2015 , represents $16.8 million of principal payments for the Cleco Katrina/Rita storm recovery bonds and $ 2.6 million of capital lease payments. Cleco Power Cleco Power’s total indebtedness as of December 31, 2015 , and 2014 was as follows: AT DEC. 31, (THOUSANDS) 2015 2014 Bonds Senior notes, 4.95%, due 2015 $ — $ 50,000 Senior notes, 6.65%, due 2018 250,000 250,000 Senior notes, 3.68%, due 2025 75,000 — Senior notes, 4.33%, due 2027 50,000 50,000 Senior notes, 6.50%, due 2035 295,000 295,000 Senior notes, 6.00%, due 2040 250,000 250,000 Senior notes, 5.12%, due 2041 100,000 100,000 Series A GO Zone bonds, 2.00%, due 2038, mandatory tender in 2020 50,000 50,000 Series B GO Zone bonds, 4.25%, due 2038 50,000 50,000 Solid waste disposal facility bonds, 4.70%, due 2036, callable after November 1, 2016 60,000 60,000 Cleco Katrina/Rita’s storm recovery bonds, 4.41%, due 2020 17,929 33,754 Cleco Katrina/Rita’s storm recovery bonds, 5.61%, due 2023 67,600 67,600 Total bonds 1,265,529 1,256,354 Other long-term debt Bank term loan, due 2015 — 35,000 Credit facility draws — 20,000 Barge lease obligations, ending 2017 4,425 6,873 Gross amount of long-term debt 1,269,954 1,318,227 Less: long-term debt due within one year 16,814 15,824 Less: lease obligations classified as long-term debt due within one year 2,607 2,448 Unamortized debt discount (6,885 ) (7,302 ) Unamortized debt issuance costs (9,609 ) (10,044 ) (1) Total long-term debt, net $ 1,234,039 $ 1,282,609 (1) Amounts for 2014 were adjusted to reflect 2015 accounting guidance that requires debt issuance costs to be presented as a direct deduction from the carrying value of the related debt. For more information, see Note 2 — “Summary of Significant Accounting Policies — Recent Authoritative Guidance.” The principal amounts payable under long-term debt agreements for each year through 2020 and thereafter are as follows: YEAR ENDING DEC. 31, (THOUSANDS) Amounts payable under long-term debt agreements 2016 $ 16,814 2017 $ 17,896 2018 $ 269,193 2019 $ 20,571 2020 $ 11,055 Thereafter $ 930,000 The principal amounts payable under the capital lease agreements for each year through 2017 are as follows: YEAR ENDING DEC. 31, (THOUSANDS) Amounts payable under capital lease agreements 2016 $ 2,607 2017 $ 1,818 Cleco Power had no short-term debt outstanding at December 31, 2015 , and 2014 . At December 31, 2015 , Cleco Power’s long-term debt outstanding was $1.25 billion , of which $19.4 million was due within one year. The long-term debt due within one year at December 31, 2015 , represents $16.8 million of principal payments for the Cleco Katrina/Rita storm recovery bonds and $ 2.6 million of capital lease payments. On April 30, 2015, Cleco Power repaid its $35.0 million outstanding bank term loan that was due May 29, 2015. At December 31, 2014, Cleco Power had the intent and ability to refinance this outstanding bank term loan with other long-term debt; however, due to a temporary increase in cash balances, Cleco Power repaid the bank term loan early, with the intent to include it in a new financing in the fourth quarter of 2015. On May 1, 2015, Cleco Power repriced at a mandatory tender date its $50.0 million 2008 Series A GO Zone bonds and entered into a new interest rate period with a mandatory tender date of April 30, 2020. In connection with the new interest rate period, the interest rate is at a fixed rate of 2.0% per annum. On July 15, 2015, Cleco Power repaid its $50.0 million 4.95% senior notes. As part of the redemption, Cleco Power paid $1.2 million of accrued interest. At December 31, 2014, Cleco Power had the intent and ability to refinance these outstanding senior notes with other long-term debt; however, due to available cash on July 15, 2015, the senior notes were repaid with $25.0 million of cash and $25.0 million from Cleco Power’s credit facility. In the fourth quarter of 2015, Cleco Power issued $75.0 million of 10-year bonds in a private placement with an interest rate of 3.68% . The debt proceeds were received in two tranches. On November 13, 2015, Cleco Power received $30.0 million of these debt proceeds, and on December 15, 2015, Cleco Power received the remaining $45.0 million . The maturity date of the notes is November 15, 2025. The proceeds partially replenished funds used to repay debt that matured in May and July 2015 as described above. Credit Facilities At December 31, 2015 , Cleco had two separate revolving credit facilities, one for Cleco Corporation and one for Cleco Power, with a maximum aggregate capacity of $550.0 million . At December 31, 2015 , Cleco Corporation had $34.0 million of borrowings outstanding under its $250.0 million credit facility at an all-in interest rate of 1.465% , leaving an available borrowing capacity of $216.0 million . The borrowings under the credit facility are considered to be long-term because the credit facility expires in 2018. The borrowing costs under this credit facility are equal to LIBOR plus 1.075% or ABR plus 0.075% , plus facility fees of 0.175% . Under covenants contained in Cleco Corporation’s credit facility, Cleco is required to maintain total indebtedness equal to or less than 65% of total capitalization. At December 31, 2015 , $1.01 billion of Cleco’s retained earnings was unrestricted. At December 31, 2015 , Cleco Power had no borrowings outstanding under its $300.0 million credit facility; however, Cleco Power has issued a $2.0 million letter of credit to MISO, leaving an available borrowing capacity of $298.0 million . The borrowing costs under this facility are equal to LIBOR plus 0.9% or ABR, plus facility fees of 0.1% . The letter of credit issued to MISO is pursuant to the credit requirements of FTRs. This letter of credit automatically renews each year and reduces Cleco Power’s credit facility capacity. Under covenants contained in Cleco Power’s credit facility, Cleco Power is required to maintain total indebtedness equal to or less than 65% of total capitalization. At December 31, 2015 , $884.3 million of Cleco Power’s member’s equity was unrestricted. If Cleco Power were to default under its facility, then Cleco Corporation would be considered to be in default under its facility. At December 31, 2015 , Cleco Power was in compliance with the covenants in its credit facility.

Common Stock

Common Stock	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Common Stock	Note 7 — Common Stock Stock-Based Plan Descriptions and Share Information At December 31, 2015 , and 2014 , Cleco had two stock-based compensation plans: the ESPP and the LTIP. In accordance with the Merger Agreement, the ESPP has been suspended and will be terminated if the Merger is completed. If the Merger closes, all unvested shares outstanding under the LTIP that were granted prior to January 1, 2015, will vest at target and be paid out in cash to plan participants in accordance with the terms of the Merger Agreement. Unvested shares granted in 2015 will be prorated to the target amount and be paid out in cash to plan participants in accordance with the terms of the Merger Agreement. For more information about the Merger, see Note 20 — “Agreement and Plan of Merger.” Employee Stock Purchase Plan Prior to October 17, 2014, regular, full-time, and part-time employees of Cleco Corporation and its participating subsidiaries, except officers, general managers, and employees who owned 5% or more of Cleco Corporation’s stock, were eligible to participate in the ESPP. No trust or other fiduciary account was established in connection with the ESPP. Shares of common stock were purchased at a 5% discount of the fair market value as of the last trading day of each calendar quarter. A participant could purchase a maximum of 125 shares per offering period. Dividends received on shares were automatically reinvested as required by the dividend reinvestment plan (DRIP) provisions of the ESPP. A maximum of 734,000 shares of common stock could be purchased under the ESPP, subject to adjustment for changes in the capitalization of Cleco Corporation. The Compensation Committee of Cleco Corporation’s Board of Directors monitors the ESPP. The Compensation Committee and the Board of Directors possess the authority to amend the ESPP, but shareholder approval is required for any amendment that increases the number of shares covered by the ESPP. As of December 31, 2015 , there were 392,704 shares of common stock available for purchase under the ESPP. As stated above, the ESPP plan has been suspended pending the completion of the Merger. Long-Term Incentive Compensation Plan Stock options, restricted stock, also known as non-vested stock, common stock equivalent units, and stock appreciation rights may be granted or awarded to certain officers, key employees, or directors of Cleco Corporation and its affiliates under the LTIP. On December 31, 2009, the 2000 LTIP expired and no further grants or awards were made under this plan. The grants and awards that had been made under the 2000 LTIP were to remain outstanding and in effect until exercised, matured, expired, or forfeited in accordance with their existing terms. During 2015, all restrictions on non-vested shares previously awarded pursuant to the 2000 LTIP had lapsed. As of December 31, 2015 , no shares of non-vested Cleco Corporation common stock remained outstanding under the 2000 LTIP. There were no stock options or common stock equivalent units outstanding under this plan at December 31, 2015 . With shareholder approval, the 2010 LTIP became effective January 1, 2010. Under this plan, a maximum of 2,250,000 shares of Cleco Corporation common stock can be granted or awarded. During 2015, Cleco granted 9,611 shares of stock to directors of Cleco pursuant to the LTIP. All of these shares vested immediately upon award and were issued from shares previously purchased through Cleco’s common stock repurchase program. At December 31, 2015 , there were 1,207,560 shares available for future grants or awards under the 2010 LTIP. Non-Vested Stock and Common Stock Equivalent Units In 2015 , 2014 , and 2013 , Cleco granted non-vested stock to certain officers, key employees, and directors. Because it can only be settled in shares of Cleco Corporation common stock, non-vested stock is classified as equity. Recipients of non-vested stock have full voting rights of a stockholder. At the time restrictions lapse, the accrued dividend equivalent units are paid to the recipient only to the extent that target shares vest. In order to vest, the non-vested stock requires the satisfaction of a service requirement and a market-based requirement. Recipients of non-vested stock are eligible to receive opportunity instruments if certain market-based measures are exceeded. Cleco also awards non-vested stock with only a service period requirement to certain employees and directors. These awards require the satisfaction of a pre-determined service period in order for the shares to vest. During 2015 , Cleco granted 90,050 shares of non-vested stock to certain officers and key employees of Cleco pursuant to the LTIP. All of these shares of non-vested stock were granted from shares previously purchased through Cleco’s common stock repurchase program. At December 31, 2015 , there were 392,954 non-vested target and opportunity shares for which restrictions had not lapsed. At December 31, 2015 , there were 73,511 shares of non-vested stock granted with only a service period requirement that had not yet been completed. Under the 2010 LTIP plan, common stock equivalent units are also available to be awarded. Because they are settled in cash, awarded common stock equivalent units are classified as a liability. Recipients of common stock equivalent units receive dividend equivalent units under the same terms as the dividends paid on non-vested stock. Also like non-vested stock, common stock equivalent units require the satisfaction of a service requirement and a market-based requirement. Recipients of common stock equivalent units are eligible to receive opportunity instruments if certain market-based measures are exceeded. During January 2013, restrictions on all previously awarded common stock equivalent units had lapsed. There were no common stock equivalent units granted in 2015 , 2014 , or 2013 . A summary of non-vested stock activity during the year ended December 31, 2015 , is presented in the following table: SHARES WEIGHTED- AVERAGE GRANT-DATE FAIR VALUE Non-vested at Jan. 1, 2015 301,049 $ 43.29 Granted 90,050 $ 54.74 Vested (82,322 ) $ 40.26 Forfeited (38,789 ) $ 42.75 Non-vested at Dec. 31, 2015 269,988 $ 48.11 The fair value of shares of non-vested stock which vested during the years ended December 31, 2015 , 2014 , and 2013 was $3.3 million , $5.6 million , and $5.2 million , respectively. The fair value of shares of non-vested stock granted during 2015 , 2014 , and 2013 under the LTIP is estimated on the date of grant and the expense is calculated using the Monte Carlo simulation model with the assumptions listed in the following table: AT DEC. 31, 2015 2014 2013 Expected term (in years) (1) 3.0 3.0 3.0 Volatility of Cleco stock (2) 15.8 % 17.3 % 18.1 % Correlation between Cleco stock volatility and peer group 63.1 % 66.5 % 69.7 % Expected dividend yield 2.92 % 3.0 % 3.2 % Weighted average fair value (Monte Carlo model) $ 45.60 $ 54.58 $ 42.66 (1) The expected term was based on the service period of the award. (2) The volatility rate is based on historical stock prices over an appropriate period, generally equal to the expected term. Stock-Based Compensation During the years ended December 31, 2015 , 2014 , and 2013 , Cleco did not modify any of the terms of outstanding awards. Cleco has recognized stock-based compensation expense for these provisions in accordance with the non-substantive vesting period approach. Cleco recorded compensation expense for all non-vested stock during the years ended December 31, 2015 , 2014 , and 2013 . Assuming achievement of vesting requirements is probable, stock-based compensation expense of non-vested stock is recorded during the service periods, which are generally three years, after which the restrictions lapse. All stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as an expense in the income statement over the requisite service period of the award. Awards that vest pro rata during the requisite service period that contain only a service condition are defined as having a graded vesting schedule and could be treated as multiple awards with separate vesting schedules. However, Cleco has elected to treat grants with graded vesting schedules as one award and recognize the related compensation expense on a straight-line basis over the requisite service period. The ESPP does not contain optionality features beyond those listed by the authoritative guidance on stock-based compensation. Therefore, Cleco is not required to recognize a fair-value expense related to the ESPP. Pretax compensation expense reported by Cleco and Cleco Power relating to their share-based compensation plans is shown in the following table: CLECO CLECO POWER FOR THE YEAR ENDED DEC. 31, FOR THE YEAR ENDED DEC. 31, (THOUSANDS) 2015 2014 2013 2015 2014 2013 Equity classification Non-vested stock (1) $ 6,110 $ 6,308 $ 6,147 $ 2,000 $ 2,004 $ 1,754 Total equity classification 6,110 6,308 6,147 2,000 2,004 1,754 Liability classification Common stock equivalent units — — 1 — — — Total pretax compensation expense $ 6,110 $ 6,308 $ 6,148 $ 2,000 $ 2,004 $ 1,754 Tax benefit $ 2,351 $ 2,427 $ 2,366 $ 770 $ 771 $ 675 (1) For each of the years ended December 31, 2015 , 2014 , and 2013 , compensation expense included in Cleco’s Consolidated Statements of Income related to non-forfeitable dividends paid on non-vested stock that is not expected to vest and stock options was $0.1 million . The amount of stock-based compensation capitalized in property, plant, and equipment on Cleco’s Consolidated Balance Sheets for each of the years ended December 31, 2015 , and 2014 was $0.8 million . The amount of stock-based compensation capitalized in property, plant, and equipment on Cleco Power’s Consolidated Balance Sheets for the years ended December 31, 2015 , and 2014 was $0.7 million and $0.8 million , respectively. At December 31, 2015 , there were 145,979 non-vested share-based compensation arrangements granted under the LTIP that were expected to vest over an average period of 1.4 years . The total unrecognized pretax compensation cost was $6.7 million for non-vested stock-based compensation arrangements granted under the LTIP. Common Stock Repurchase Program Cleco Corporation has a common stock repurchase program that authorizes management to repurchase shares of common stock so that Cleco’s diluted average shares of common stock outstanding remain approximately equal to its diluted average shares of common stock outstanding at December 31, 2010. Under this program, purchases may be made on a discretionary basis at times and in amounts as determined by management, subject to market conditions, legal requirements, and other factors. Purchases under the program are not announced in advance and may be made in the open market or through privately negotiated transactions. During the years ended December 31, 2015 , and 2013 , no shares of common stock were repurchased by Cleco Corporation. During the year ended December 31, 2014 , 250,000 shares of common stock were repurchased by Cleco Corporation. In accordance with the Merger Agreement, until the completion of the Merger, no additional common stock will be repurchased under this program without the prior written consent of Cleco Partners. For more information about the Merger, see Note 20 — “Agreement and Plan of Merger.”

Pension Plan and Employee Benef

Pension Plan and Employee Benefits	12 Months Ended
	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
Pension Plan and Employee Benefits	Note 8 — Pension Plan and Employee Benefits Pension Plan and Other Benefits Plan Employees hired before August 1, 2007, are covered by a non-contributory, defined benefit pension plan. Benefits under the plan reflect an employee’s years of service, age at retirement, and highest total average compensation for any consecutive five calendar years during the last ten years of employment with Cleco. Cleco’s policy is to base its contributions to the employee pension plan upon actuarial computations utilizing the projected unit credit method, subject to the IRS’s full funding limitation. Cleco did not make any required or discretionary contributions to the pension plan in 2015 and 2014. The required contributions are driven by liability funding target percentages set by law which could cause the required contributions to be uneven among the years. The ultimate amount and timing of the contributions may be affected by changes in the discount rate, changes in the funding regulations, and actual returns on fund assets. Cleco Power is considered the plan sponsor and Support Group is considered the plan administrator. Cleco’s retirees and their dependents may be eligible to receive medical, dental, vision, and life insurance benefits (other benefits). Cleco recognizes the expected cost of these other benefits during the periods in which the benefits are earned. The employee pension plan and other benefits obligation plan assets and funded status at December 31, 2015 , and 2014 are presented in the following table: PENSION BENEFITS OTHER BENEFITS (THOUSANDS) 2015 2014 2015 2014 Change in benefit obligation Benefit obligation at beginning of year $ 498,372 $ 392,488 $ 44,652 $ 43,840 Service cost 10,419 8,050 1,635 1,542 Interest cost 20,795 19,851 1,607 1,809 Plan participants’ contributions — — 903 872 Actuarial (gain) loss (30,483 ) 95,576 (1,039 ) 1,228 Expenses paid (1,995 ) (1,671 ) — — Medicare D — — 48 132 Other adjustments — — — (551 ) Benefits paid (17,046 ) (15,922 ) (4,736 ) (4,220 ) Benefit obligation at end of year 480,062 498,372 43,070 44,652 Change in plan assets Fair value of plan assets at beginning of year 412,803 384,555 — — Actual return on plan assets (10,230 ) 45,841 — — Employer contributions — — — — Expenses paid (1,995 ) (1,671 ) — — Benefits paid (17,046 ) (15,922 ) — — Fair value of plan assets at end of year 383,532 412,803 — — Unfunded status $ (96,530 ) $ (85,569 ) $ (43,070 ) $ (44,652 ) The employee pension plan accumulated benefit obligation at December 31, 2015 , and 2014 is presented in the following table: PENSION BENEFITS (THOUSANDS) 2015 2014 Accumulated benefit obligation $ 440,876 $ 452,991 The following table presents the net actuarial gains/losses, transition obligations/assets, and prior period service costs included in other comprehensive income as a result of being included as a component of net periodic benefit costs for the employee pension plan and other benefits plan at December 31, 2015 , and 2014 : PENSION BENEFITS OTHER BENEFITS (THOUSANDS) 2015 2014 2015 2014 Net actuarial loss (gain) occurring during year $ 3,128 $ 74,242 $ (1,039 ) $ 1,228 Net actuarial loss amortized during year $ 13,828 $ 6,743 $ 866 $ 670 Transition obligation amortized during year $ — $ — $ — $ 16 Prior service (credit) cost amortized during year $ (71 ) $ (71 ) $ 119 $ 119 The following table presents net gains/losses and prior period service costs/credits in accumulated other comprehensive income for other benefits and in regulatory assets for pension that have not been recognized as components of net periodic benefit costs and the amounts expected to be recognized in 2016 for the employee pension plan and other benefits plans for December 31, 2016 , 2015 , and 2014 : PENSION BENEFITS OTHER BENEFITS (THOUSANDS) 2016 2015 2014 2016 2015 2014 Net actuarial loss $ 8,935 $ 150,620 $ 161,320 $ 666 $ 8,805 $ 10,710 Prior service (credit) cost $ (71 ) $ (345 ) $ (417 ) $ 119 $ 363 $ 482 The components of net periodic pension and other benefits costs for 2015 , 2014 , and 2013 are as follows: PENSION BENEFITS OTHER BENEFITS (THOUSANDS) 2015 2014 2013 2015 2014 2013 Components of periodic benefit costs: Service cost $ 10,419 $ 8,050 $ 9,889 $ 1,635 $ 1,542 $ 1,656 Interest cost 20,795 19,851 17,940 1,607 1,809 1,568 Expected return on plan assets (23,382 ) (24,507 ) (23,446 ) — — — Amortizations: Transition obligation — — — — 16 20 Prior period service (credit) cost (71 ) (71 ) (71 ) 119 119 — Net loss 13,828 6,743 13,218 866 670 1,131 Net periodic benefit cost $ 21,589 $ 10,066 $ 17,530 $ 4,227 $ 4,156 $ 4,375 Because 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’s other subsidiaries is transferred with a like amount of assets to Cleco Power monthly. The expense of the pension plan related to Cleco’s other subsidiaries for the years ended December 31, 2015 , 2014 , and 2013 was $2.1 million , $1.7 million , and $2.5 million , respectively. Cleco Corporation is the plan sponsor for the other benefit plans. There are no assets set aside in a trust and the liabilities are reported on the individual subsidiaries’ financial statements. The expense related to other benefits reflected in Cleco Power’s Consolidated Statements of Income for the years ended December 31, 2015 , 2014 , and 2013 was $3.6 million , $3.6 million , and $3.8 million , respectively. The current and non-current portions of the other benefits liability for Cleco and Cleco Power at December 31, 2015 , and 2014 are as follows: OTHER BENEFITS LIABILITY (THOUSANDS) 2015 2014 Cleco Current $ 3,613 $ 3,470 Non-current $ 39,457 $ 41,182 Cleco Power Current $ 3,140 $ 3,206 Non-current $ 34,300 $ 31,250 In March 2010, the President signed the PPACA, a comprehensive health care law. While all provisions of the PPACA are not effective immediately and the law has been amended since original enactment, management does not expect the provisions to materially impact the Registrants’ retiree medical unfunded liability and related expenses. Management will continue to monitor this law and its possible impact on the Registrants. The measurement date used to determine the pension and other postretirement benefits is December 31. The assumptions used to determine the benefit obligation and the periodic costs are as follows: PENSION BENEFITS OTHER BENEFITS 2015 2014 2015 2014 Weighted-average assumptions used to determine the benefit obligation as of Dec. 31: Discount rate 4.62 % 4.21 % 4.08 % 3.76 % Rate of compensation increase 3.08 % 3.17 % N/A N/A PENSION BENEFITS OTHER BENEFITS 2015 2014 2013 2015 2014 2013 Weighted-average assumptions used to determine the net benefit cost for the year ended Dec. 31: Discount rate 4.21 % 5.14 % 4.19 % 3.76 % 4.46 % 3.54 % Expected return on plan assets 6.15 % 6.76 % 6.78 % N/A N/A N/A Rate of compensation increase 3.08 % 3.17 % 3.26 % N/A N/A N/A The expected return on plan assets was determined by examining the risk profile of each target category as compared to the expected return on that risk, within the parameters determined by the retirement committee. The result was also compared to the expected rate of return of other comparable plans. In assessing the risk as compared to return profile, historical returns as compared to risk were considered. The historical risk compared to returns was adjusted for the expected future long-term relationship between risk and return. The adjustment for the future risk compared to returns was, in part, subjective and not based on any measurable or observable events. For the calculation of the 2016 periodic expense, Cleco increased the expected long-term return on plan assets to 6.21% . Employee pension plan assets may be invested in publicly traded domestic common stocks, including Cleco Corporation common stock; U.S. Government, federal agency, and corporate obligations; an international equity fund, commercial real estate funds; a hedge fund of funds; and pooled temporary investments. Investments in securities (obligations of U.S. Government, U.S. Government Agencies, and state and local governments, corporate debt, common/collective trust funds, mutual funds, common stocks, and preferred stock) traded on a national securities exchange are valued at the last reported sales price on the last business day of the year. Real estate funds and the pooled separate accounts are stated at estimated market value based on appraisal reports prepared annually by independent real estate appraisers (members of the American Institute of Real Estate Appraisers). The estimated market value of recently acquired properties is assumed to approximate cost. The hedge fund of funds is stated at fair value based upon financial statements and other financial information reported by the management of the underlying funds. In January 2009, the relationship with the hedge fund of funds manager was restructured to redemption status only. Fair Value Disclosures Cleco classifies assets and liabilities measured at their fair value according to three different levels, depending on the inputs used in determining fair value. • Level 1 – unadjusted quoted prices in active, liquid markets for the identical asset or liability, • Level 2 – quoted prices for similar assets and liabilities in active markets or other inputs that are observable for the asset or liability, including inputs that can be corroborated by observable market data, observable interest rate yield curves and volatilities, and • Level 3 – unobservable inputs based upon the entities’ own assumptions. There have been no changes in the methodologies for determining fair value at December 31, 2015 , and December 31, 2014 . The following tables disclose the pension plan’s fair value of financial assets measured on a recurring basis: (THOUSANDS) AT DEC. 31, 2015 QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1) SIGNIFICANT OTHER OBSERVABLE INPUTS (LEVEL 2) SIGNIFICANT UNOBSERVABLE INPUTS (LEVEL 3) Asset Description Cash and cash equivalents $ 4,568 $ — $ 4,568 $ — Common stock 13,816 13,816 — — Obligations of U.S. Government, U.S. Government Agencies, and state and local governments 48,792 — 48,792 — Mutual funds Domestic 47,801 47,801 — — International 22,853 22,853 — — Real estate funds 17,890 — — 17,890 Corporate debt 182,408 — 182,408 — Total $ 338,128 $ 84,470 $ 235,768 $ 17,890 Investments measured at net asset value 42,362 Interest accrual 3,042 Total net assets $ 383,532 (THOUSANDS) AT DEC. 31, 2014 QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1) SIGNIFICANT OTHER OBSERVABLE INPUTS (LEVEL 2) SIGNIFICANT UNOBSERVABLE INPUTS (LEVEL 3) Asset Description Cash and cash equivalents $ 5,180 $ — $ 5,180 $ — Common stock 13,967 13,967 — — Preferred stock 968 968 — — Obligations of U.S. Government, U.S. Government Agencies, and state and local governments 49,942 — 49,942 — Mutual funds Domestic 55,005 55,005 — — International 25,096 25,096 — — Real estate funds 18,792 — — 18,792 Corporate debt 202,253 — 202,253 — Total $ 371,203 $ 95,036 $ 257,375 $ 18,792 Investments measured at net asset value (1) 38,770 Interest accrual 2,830 Total net assets $ 412,803 (1) Amounts for 2014 were adjusted to reflect 2015 accounting guidance that no longer requires investments for which fair value is measured using the net asset value per share practical expedient to be categorized within the fair value hierarchy. For more information, see Note 2 — “Summary of Significant Accounting Policies — Recent Authoritative Guidance.” Level 3 valuations are derived from other valuation methodologies including pricing models, discounted cash flow models, and similar techniques. Level 3 valuations incorporate subjective judgments and consider assumptions including capitalization rates, discount rates, cash flows, and other factors that are not observable in the market. Significant increases or decreases in any of those inputs in isolation would result in a significantly different fair value measurement. The following is a reconciliation of the beginning and ending balances of the pension plan’s real estate funds measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the years ended December 31, 2015 , and 2014 : (THOUSANDS) Balance, Dec. 31, 2013 $ 17,928 Unrealized gains 570 Purchases 294 Balance, Dec. 31, 2014 $ 18,792 Realized gains 9 Unrealized gains (148 ) Purchases 679 Sales (1,442 ) Balance, Dec. 31, 2015 $ 17,890 The market-related value of plan assets differs from the fair value of plan assets by the amount of deferred asset gains or losses. Actual asset returns that differ from the expected return on plan assets are deferred and recognized in the market-related value of assets on a straight-line basis over a five-year period. For 2015 , the return on plan assets was (2.90)% compared to an expected long-term return of 6.15% . The 2014 return on pension plan assets was 11.70% compared to an expected long-term return of 6.76% . As of December 31, 2015 , the pension plan held no shares of Cleco Corporation common stock. None of the plan participants’ future annual benefits is covered by insurance contracts. In December 2008, Cleco became aware that, through its hedge fund of funds manager, a portion of its pension plan assets were invested in the Madoff feeder fund investment, Ascot Fund Limited. In January 2009, Cleco Power elected to liquidate the holdings of the hedge fund of funds manager. At December 31, 2015 , the fund had $1.0 million remaining to be liquidated. Proceeds from the hedge fund of funds manager will be reallocated to the plan’s other investment managers. The hedge fund of funds investment is measured at fair value using the net asset value per share as a practical expedient (or its equivalent) and has not been classified in the fair value hierarchy. Pension Plan Investment Objectives Cleco Corporation’s retirement committee has established investment performance objectives of the pension plan assets. Over a three- to five-year period, the objectives are for the pension plan’s annualized total return to: • Exceed the assumed rate of return on plan assets, and • Exceed the annualized total return of a customized index consisting of a mixture of S&P 500 Index, Russell 2500 Index, MSCI EAFE Index, Morgan Stanley Capital International Emerging Markets Index, Barclays Capital Long Credit Index, Barclays Capital Long Government/Credit Index, National Council of Real Estate Investment Fiduciaries Index, and U.S. Treasury Bills plus 5%. In order to meet the objectives and to control risk, the retirement committee has established the following guidelines that the investment managers must follow: Domestic Equity Portfolios • Equity holdings of a single company must not exceed 10% of the manager’s portfolio. • A minimum of 25 stocks should be owned. • Equity holdings in a single sector should not exceed the lesser of three times the sector’s weighting in the S&P 500 Index or 35% of the portfolio. • Equity holdings should represent at least 90% of the portfolio. • Marketable common stocks, preferred stocks convertible into common stocks, and fixed income securities convertible into common stocks are the only permissible equity investments. • Securities in foreign entities denominated in U.S. dollars are limited to 10%. Securities denominated in currencies other than U.S. dollars are not permitted. • The purchase of securities on margin and short sales is prohibited. International Equity Portfolios Developed Markets • Equity holdings of a single company should not exceed 5% of the manager’s portfolio. • A minimum of 30 stocks should be owned. • Equity holdings in a single sector should not exceed 35%. • A minimum of 50% of the countries within the MSCI EAFE Index should be represented within the portfolio. The allocation to an individual country should not exceed the lesser of 30% or 5 times the country’s weighting within the MSCI EAFE Index. • Currency hedging decisions are at the discretion of the investment manager. Emerging Markets • Equity holdings in any single company should not exceed 10% of the manager’s portfolio. • A minimum of 30 individual stocks should be owned. • Equity holdings of a single industry should not exceed 25%. • Equity investments must represent at least 75% of the manager’s portfolio. • A minimum of three countries should be represented within the manager’s portfolio. • Illiquid securities which are not readily marketable may represent no more than 10% of the manager’s portfolio. • Currency hedging decisions are at the discretion of the investment manager. Fixed Income Portfolio - Long Government/Credit • Only U.S. dollar denominated assets permitted, including U.S. government and agency securities, corporate securities, structured securities, other interest bearing securities, and short-term investments. • At least 85% of the debt securities should be investment grade securities (BBB- by S&P or Baa3 by Moody’s) or higher. • Debt holdings of a single issue or issuer must not exceed 5% of the manager’s portfolio. • Aggregate net notional exposure of futures, options, and swaps must not exceed 30% of the manager’s portfolio. Manager will only execute swaps with counterparties whose credit rating is A2/A or better. • Margin purchases or leverage is prohibited. • The average weighted duration of portfolio security holdings, including derivative exposure, is expected to range within +/- 20% of the Barclays Long Gov/Credit Index duration. Fixed Income Portfolio - Long Credit • Permitted assets include U.S. government and agency securities, corporate securities, mortgage-backed securities, investment-grade private placements, surplus notes, trust preferred, e-caps and hybrids, money-market securities, and senior and subordinated debt. • At least 90% of securities must be U.S. dollar denominated. • At least 70% of the securities must be investment-grade credit. • Securities must have a maximum position size of 5% for A rated securities and 3% for BBB rated securities. • The duration of the portfolio must be within +/- 1 year of benchmark. Real Estate Portfolios • Real estate funds should be invested primarily in direct equity positions, with debt and other investments representing less than 25% of the fund. • Leverage should be no more than 70% of the market value of the fund. • Investments should be focused on existing income-producing properties, with land and development properties representing less than 40% of the fund. Hedge Fund of Funds • The fund should be invested in a minimum of 20 individual partnerships. • No individual partnership should exceed 10% of the fund of funds. • The fund should be diversified across several different “styles” of partnerships, including event-driven strategies, fixed income arbitrage and trading, and other arbitrage strategies. The fund generally should not be invested in emerging markets, short-term only, traditional Commodity Trading Advisor’s, or derivative-only strategies. The use of futures and options positions which leverage portfolio positions through borrowing, short sales, or other encumbrances of the Plan’s assets is prohibited: • Debt portfolios and hedge fund of funds are exempt from the prohibition on derivative use. • Execution of target allocation rebalancing may be implemented through short- to intermediate-term use of derivatives overlay strategies. The notional value of derivative positions shall not exceed 20% of the total pension fund’s value at any given time. The following chart shows the dynamic asset allocation based on the funded ratio at December 31, 2015 : PERCENT OF TOTAL PLAN ASSETS * MINIMUM TARGET MAXIMUM Return-seeking Domestic equity 16 % International equity 16 % Real estate 7 % Hedge fund of funds 1 % Total return-seeking 35 % 40 % 45 % Liability hedging Fixed income- long government/credit 20 % Fixed income - long credit 40 % Total liability hedging 55 % 60 % 65 % * Minimums and maximums within subcategories not intended to equal total for category. The assumed health care cost trend rates used to measure the expected cost of other benefits is 5.0% for 2016 and remains at 5.0% thereafter. The rate used for 2015 was also 5.0% . Assumed health care cost trend rates have a limited effect on the amount reported for Cleco’s health care plans. A one-percentage point change in assumed health care cost trend rates would have the following effects on other benefits: ONE-PERCENTAGE POINT (THOUSANDS) INCREASE DECREASE Effect on total of service and interest cost components $ 19 $ (22 ) Effect on postretirement benefit obligation $ 258 $ (288 ) The projected benefit payments for the employee pension plan and other benefits obligation plan for each year through 2020 and the next five years thereafter are listed in the following table: (THOUSANDS) PENSION BENEFITS OTHER BENEFITS, GROSS 2016 $ 18,509 $ 3,686 2017 $ 19,651 $ 3,714 2018 $ 20,787 $ 3,779 2019 $ 22,048 $ 3,866 2020 $ 23,424 $ 3,897 Next five years $ 136,165 $ 18,598 SERP Certain Cleco officers are covered by SERP. SERP is a non-qualified, non-contributory, defined benefit pension plan. Benefits under the plan reflect an employee’s years of service, age at retirement, and the sum of (a) the highest base salary paid out over the last five calendar years and (b) the average of the three highest cash bonuses paid during the 60 months prior to retirement, which sum is reduced by benefits received from any other defined benefit pension plan, supplemental executive retirement plan, or Cleco contributions under the enhanced 401(k) Plan to the extent such contributions exceed the limits of the 401(k) Plan. Cleco does not fund the SERP liability, but instead pays for current benefits out of the general funds available. Cleco Power has formed a rabbi trust designated as the beneficiary for life insurance policies issued on SERP participants. Market conditions could have a significant impact on the cash surrender value of the life insurance policies. Proceeds from the life insurance policies are expected to be used to pay the SERP participants’ death benefits, as well as future SERP payments. However, because SERP is a non-qualified plan, the assets of the trust could be used to satisfy general creditors of Cleco Power in the event of insolvency. All SERP benefits are paid out of the general cash available of the respective companies from which the officer retired. Cleco Power is considered the plan sponsor and Support Group is considered the plan administrator. In July 2014, the Board of Directors of Cleco voted to close SERP to new participants; however, with regard to current SERP participants, including former employees or their beneficiaries, all terms of SERP will continue. Management will review current market trends as it evaluates Cleco’s future compensation strategy. In accordance with the SERP plan document and the Merger Agreement, executives are entitled to enhancement of benefits and accelerated vesting upon terminations of employment that may occur in connection with or following the Merger. SERP’s funded status at December 31, 2015 , and 2014 is presented in the following table: SERP BENEFITS (THOUSANDS) 2015 2014 Change in benefit obligation Benefit obligation at beginning of year $ 73,902 $ 57,865 Service cost 2,705 2,278 Interest cost 3,056 3,028 Actuarial (gain) loss (4,488 ) 13,436 Benefits paid (2,860 ) (2,705 ) Benefit obligation at end of year $ 72,315 $ 73,902 SERP’s accumulated benefit obligation at December 31, 2015 , and 2014 is presented in the following table: SERP BENEFITS (THOUSANDS) 2015 2014 Accumulated benefit obligation $ 65,840 $ 67,126 The following table presents net actuarial gains/losses and prior period service costs included in other comprehensive income as a result of being amortized as a component of net periodic benefit costs for the SERP at December 31, 2015 , and 2014 : SERP BENEFITS (THOUSANDS) 2015 2014 Net actuarial (gain) loss occurring during year $ (4,487 ) $ 13,436 Net actuarial loss amortized during year $ 2,973 $ 1,876 Prior service cost amortized during year $ 54 $ 54 The following table presents net gains/losses and prior period service costs/credit in accumulated other comprehensive income that have not been recognized as components of net periodic benefit costs and the amounts expected to be recognized in 2016 for SERP for December 31, 2016 , 2015 , and 2014 : SERP BENEFITS (THOUSANDS) 2016 2015 2014 Net actuarial loss $ 2,033 $ 23,763 $ 31,224 Prior service cost $ 59 $ 120 $ 173 The components of the net SERP costs for 2015 , 2014 , and 2013 are as follows: SERP BENEFITS (THOUSANDS) 2015 2014 2013 Components of periodic benefit costs: Service cost $ 2,705 $ 2,278 $ 2,055 Interest cost 3,056 3,028 2,578 Amortizations: Prior period service cost 54 54 54 Net loss 2,973 1,875 2,305 Net periodic benefit cost $ 8,788 $ 7,235 $ 6,992 The measurement date used to determine the SERP benefits is December 31. The assumptions used to determine the benefit obligation and the periodic costs are as follows: SERP 2015 2014 Weighted-average assumptions used to determine the benefit obligation as of Dec. 31: Discount rate 4.60 % 4.20 % Rate of compensation increase 5.00 % 5.00 % SERP 2015 2014 2013 Weighted-average assumptions used to determine the net benefit cost for the year ended Dec. 31: Discount rate 4.20 % 5.09 % 4.17 % Rate of compensation increase 5.00 % 5.00 % 5.00 % The expense related to SERP reflected on Cleco Power’s Consolidated Statements of Income for the years ended December 31, 2015 , 2014 , and 2013 was $2.2 million , $1.7 million , and $1.5 million , respectively. Liabilities relating to SERP are reported on the individual subsidiaries’ financial statements.The current and non-current portions of the SERP liability for Cleco and Cleco Power at December 31, 2015 , and 2014 are as follows: SERP LIABILITY (THOUSANDS) 2015 2014 Cleco Current $ 3,238 $ 3,031 Non-current $ 69,049 $ 70,871 Cleco Power Current $ 1,000 $ 813 Non-current $ 21,321 $ 19,006 The projected benefit payments for the SERP for each year through 2020 and the next five years thereafter are shown in the following table: (THOUSANDS) 2016 2017 2018 2019 2020 NEXT FIVE YEARS SERP $ 3,311 $ 3,366 $ 3,562 $ 3,734 $ 4,061 $ 23,519 401(k) Cleco’s 401(k) Plan is intended to provide active, eligible employees with voluntary, long-term savings and investment opportunities. The Plan is a defined contribution plan and is subject to the applicable provisions of the Employee Retirement Income Security Act of 1974. In accordance with the Plan, employer contributions can be in the form of Cleco Corporation stock or cash. Cash contributions are invested in proportion to the participant’s voluntary contribution investment choices. Plan participants are allowed to choose whether to have dividends on Cleco Corporation common stock distributed in cash or reinvested in additional shares of Cleco Corporation common stock. Participation in the Plan is voluntary and active Cleco employees are eligible to participate. Cleco’s 401(k) Plan expense for the years ended December 31, 2015 , 2014 , and 2013 is as follows: FOR THE YEAR ENDED DEC. 31, (THOUSANDS) 2015 2014 2013 401(k) Plan expense $ 5,029 $ 4,730 $ 4,422 Cleco Power is the plan sponsor for the 401(k) Plan. The expense of the 401(k) Plan related to Cleco’s other subsidiaries was $0.9 million , $0.9 million , and $1.0 million for the years ended December 31, 2015 , 2014 , and 2013 , respectively.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Note 9 — Income Taxes Cleco For the year ended December 31, 2015 , income tax expense was higher than the amount computed by applying the statutory federal rate. For the years ended December 31, 2014 , and 2013 , income tax expense was lower than the amount computed by applying the statutory federal rate to income before tax. The differences are as follows: FOR THE YEAR ENDED DEC. 31, (THOUSANDS, EXCEPT FOR %) 2015 2014 2013 Income before tax $ 211,373 $ 221,855 $ 240,260 Statutory rate 35.0 % 35.0 % 35.0 % Tax at federal statutory rate $ 73,981 $ 77,649 $ 84,091 Increase (decrease): Plant differences, including AFUDC flowthrough 1,875 462 427 Amortization of investment tax credits (916 ) (983 ) (1,108 ) State income taxes 1,117 23 1,094 Settlement with taxing authorities — (9,106 ) — NMTC 243 (754 ) (4,806 ) Other 1,404 (175 ) (123 ) Total taxes $ 77,704 $ 67,116 $ 79,575 Effective Rate 36.8 % 30.3 % 33.1 % Information about current and deferred income tax expense is as follows: FOR THE YEAR ENDED DEC. 31, (THOUSANDS) 2015 2014 2013 Current federal income tax expense $ 1,284 $ 11,082 $ 15,672 Deferred federal income tax expense 76,219 71,061 65,237 Amortization of accumulated deferred investment tax credits (916 ) (983 ) (1,108 ) Total federal income tax expense $ 76,587 $ 81,160 $ 79,801 Current state income tax expense (benefit) 3,233 (6,580 ) (978 ) Deferred state income tax (benefit) expense (2,116 ) (7,464 ) 752 Total state income tax expense (benefit) $ 1,117 $ (14,044 ) $ (226 ) Total federal and state income tax expense $ 77,704 $ 67,116 $ 79,575 Items charged or credited directly to shareholders’ equity Federal deferred 3,274 (3,656 ) 3,497 State deferred 528 (590 ) 565 Total tax expense (benefit) from items charged directly to shareholders’ equity $ 3,802 $ (4,246 ) $ 4,062 Total federal and state income tax expense $ 81,506 $ 62,870 $ 83,637 The $8.0 million increase in total tax expense from items charged directly to shareholders’ equity in 2015 compared to 2014 was primarily due to the tax effect of SERP and other post-employment benefit adjustments booked to accumulated other comprehensive income and interest rate derivatives. Cleco recognizes the amortization of the NMTC Fund investment and the related interest on the liability as a component of current tax expense. The amount of amortization and interest recognized as of December 31, 2015 , 2014 , and 2013 was $1.1 million , $3.4 million , and $13.3 million , respectively. The balance of accumulated deferred federal and state income tax assets and liabilities at December 31, 2015 , and 2014 was comprised of the following: AT DEC. 31, (THOUSANDS) 2015 2014 Depreciation and property basis differences $ (948,597 ) $ (892,725 ) Net operating loss carryforward 12,092 56,315 NMTC 87,544 84,504 Fuel costs (7,833 ) (11,686 ) Other comprehensive income 15,774 19,576 Regulated operations regulatory liability, net (90,122 ) (90,135 ) Postretirement benefits other than pension 11,561 812 Other (5,522 ) (8,734 ) Accumulated deferred federal and state income taxes $ (925,103 ) $ (842,073 ) Valuation Allowance Valuation allowances are recorded to reduce deferred tax assets when it is more likely than not that a tax benefit will not be realized. As of December 31, 2015 , and 2014 , Cleco had a deferred tax asset resulting from NMTC carryforwards of $96.5 million and $95.4 million , respectively. If the NMTC carryforwards are not utilized, they will begin to expire in 2029 . Management considers it more likely than not that all deferred tax assets related to NMTC carryforwards will be realized; therefore, no valuation allowance has been recorded. Net Operating Losses As of December 31, 2015 , Cleco had a federal net operating loss carryforward of $15.8 million and a state net operating loss carryforward of $127.7 million . If the carryforwards are not utilized, the federal carryforward will expire in 2026 and the state carryforward will begin to expire in 2031. Cleco considers it more likely than not that these income tax losses will be utilized to reduce future payments of income taxes and Cleco expects to utilize the entire net operating loss carryforward within the statutory deadlines. Cleco Power For the year ended December 31, 2015, income tax expense was higher than the amount computed by applying the statutory rate. For the years ended December 31, 2014 , and 2013 , income tax expense was lower than the amount computed by applying the statutory federal rate to income before tax. The differences are as follows: FOR THE YEAR ENDED DEC. 31, (THOUSANDS, EXCEPT FOR %) 2015 2014 2013 Income before tax $ 220,644 $ 231,290 $ 229,791 Statutory rate 35.0 % 35.0 % 35.0 % Tax at federal statutory rate $ 77,225 $ 80,952 $ 80,427 Increase (decrease): Plant differences, including AFUDC flowthrough 1,875 462 427 Amortization of investment tax credits (916 ) (983 ) (1,108 ) State income taxes 1,501 351 730 Settlement with taxing authorities — (2,320 ) — Other (391 ) (1,488 ) (1,095 ) Total taxes $ 79,294 $ 76,974 $ 79,381 Effective Rate 35.9 % 33.3 % 34.5 % Information about current and deferred income tax expense is as follows: FOR THE YEAR ENDED DEC. 31, (THOUSANDS) 2015 2014 2013 Current federal income tax expense (benefit) $ 33,138 $ (197 ) $ (33 ) Deferred federal income tax expense 45,572 83,676 81,188 Amortization of accumulated deferred investment tax credits (916 ) (983 ) (1,108 ) Total federal income tax expense $ 77,794 $ 82,496 $ 80,047 Current state income tax expense (benefit) 3,397 (4,161 ) (1,012 ) Deferred state income tax (benefit) expense (1,897 ) (1,361 ) 346 Total state income tax expense (benefit) $ 1,500 $ (5,522 ) $ (666 ) Total federal and state income taxes $ 79,294 $ 76,974 $ 79,381 Items charged or credited directly to members’ equity Federal deferred 106 (1,137 ) 2,824 State deferred 17 (184 ) 456 Total tax expense (benefit) from items charged directly to member’s equity $ 123 $ (1,321 ) $ 3,280 Total federal and state income tax expense $ 79,417 $ 75,653 $ 82,661 The $1.4 million increase in total tax expense from items charged directly to member’s equity in 2015 compared to 2014 was primarily due to the tax effect of other post-employment benefit adjustments booked to accumulated other comprehensive income and interest rate derivatives. The balance of accumulated deferred federal and state income tax assets and liabilities at December 31, 2015 , and 2014 was comprised of the following: AT DEC. 31, (THOUSANDS) 2015 2014 Depreciation and property basis differences $ (944,675 ) $ (890,030 ) Net operating loss carryforward 18 12,323 Fuel costs (7,833 ) (11,686 ) Other comprehensive income 9,878 10,002 Regulated operations regulatory liability, net (90,122 ) (90,135 ) Postretirement benefits other than pension (3,853 ) (14,346 ) Other (6,944 ) (10,735 ) Accumulated deferred federal and state income taxes $ (1,043,531 ) $ (994,607 ) Valuation Allowance Valuation allowances are recorded to reduce deferred tax assets when it is more likely than not that a tax benefit will not be realized. Management considers it more likely than not that all deferred tax assets will be realized; therefore, no valuation allowance has been recorded. Uncertain Tax Positions Cleco classifies all interest related to uncertain tax positions as a component of interest payable and interest expense. At December 31, 2015, and December 31, 2014, Cleco and Cleco Power had no interest payable related to uncertain tax positions. The interest payable reflects the amount of interest anticipated to be paid to or received from taxing authorities. These amounts do not include any offset for amounts that may be recovered from customers under the existing rate orders. The amounts expected to be recoverable from Cleco Power’s customers under existing rate orders for settled positions at December 31, 2015, and 2014, are $1.3 million and $5.2 million , respectively. For the years ended December 31, 2015, and December 31, 2014, Cleco and Cleco Power had no interest expense related to uncertain tax positions. For the year ended December 31, 2013, Cleco and Cleco Power had $0.2 million and less than $0.1 million , respectively, of interest expense related to uncertain tax positions. The total liability for unrecognized tax benefits for Cleco and Cleco Power at December 31, 2015 , 2014 , and 2013 is shown in the following table: Cleco (THOUSANDS) LIABILITY FOR UNRECOGNIZED TAX BENEFITS Balance, Jan. 1, 2013 $ 3,126 Reduction for tax positions of current period — Additions for tax positions of prior years 2,193 Reduction for tax positions of prior years (248 ) Reduction for settlement with tax authority — Reduction for lapse of statute of limitations — Balance, Dec. 31, 2013 $ 5,071 Reduction for tax positions of current period — Additions for tax positions of prior years — Reduction for tax positions of prior years — Reduction for settlement with tax authority (5,071 ) Reduction for lapse of statute of limitations — Balance, Dec. 31, 2014 $ — Reduction for tax positions of current period — Additions for tax positions of prior years — Reduction for tax positions of prior years — Reduction for settlement with tax authority — Reduction for lapse of statute of limitations — Balance, Dec. 31, 2015 $ — Cleco Power (THOUSANDS) LIABILITY FOR UNRECOGNIZED TAX BENEFITS Balance, Jan. 1, 2013 $ 248 Reduction for tax positions of current period — Additions for tax positions of prior years — Reduction for tax positions of prior years (248 ) Reduction for settlement with tax authority — Reduction for lapse of statute of limitations — Balance, Dec. 31, 2013 $ — Reduction for tax positions of current period — Additions for tax positions of prior years — Reduction for tax positions of prior years — Reduction for settlement with tax authority — Reduction for lapse of statute of limitations — Balance, Dec. 31, 2014 $ — Reduction for tax positions of current period — Additions for tax positions of prior years — Reduction for tax positions of prior years — Reduction for settlement with tax authority — Reduction for lapse of statute of limitations — Balance, Dec. 31, 2015 $ — The federal income tax years that remain subject to examination by the IRS are 2012, 2013 , and 2014. The IRS has concluded its audit for the years 2010 through 2013. Beginning with the 2013 tax year, Cleco entered into the IRS’s Compliance Assurance Process which allows taxpayers to work collaboratively with an IRS team to identify and resolve potential tax issues before the federal tax return is filed each year. Cleco must apply for admission to the program each year. Cleco has been approved for the Compliance Assurance Process through the 2016 tax year. The state income tax year that remains subject to examination by the Louisiana Department of Revenue is 2014. In August 2014, Cleco reached a settlement for tax years 2001 through 2010. In August 2015, Cleco reached a settlement for tax years 2011 through 2013. The favorable impact from the settlement was reflected in various line items in the financial statements. At December 31, 2015, Cleco had no liability for uncertain tax positions. Cleco estimates that it is reasonably possible that the balance of unrecognized tax benefits as of December 31, 2015 , for Cleco and Cleco Power would be unchanged in the next 12 months as a result of reaching a settlement with taxing authorities. The settlement of open tax years could involve the payment of additional taxes, the adjustment of deferred taxes, and/or the recognition of tax benefits, which may have an effect on Cleco’s effective tax rate. Cleco classifies income tax penalties as a component of other expenses. For the years ended December 31, 2015 , and 2013 , no penalties were recognized. For the year ended December 31, 2014, $0.1 million of penalties was recognized.

Disclosures about Segments

Disclosures about Segments	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Disclosures about Segments	Note 10 — Disclosures about Segments Cleco Cleco’s reportable segments are based on its method of internal reporting, which disaggregates business units by its first-tier subsidiary. As a result of the Coughlin transfer from Evangeline to Cleco Power in March 2014, Midstream no longer meets the requirements to be disclosed as a separate reportable segment. Management determined the retrospective application of this transfer to be quantitatively and qualitatively immaterial when taken as a whole in relation to Cleco Power’s financial statements. As a result, Cleco’s segment reporting disclosures were not retrospectively adjusted to reflect the transfer. For more information, see Note 17 — “Coughlin Transfer.” For the reporting period beginning April 1, 2014, the remaining operations of Midstream are included as Other in the following table, along with the holding company, a shared services subsidiary, two transmission interconnection facility subsidiaries, and an investment subsidiary. The reportable segment engages in business activities from which it earns revenue and incurs expenses. Segment managers report periodically to Cleco’s Chief Executive Officer (the chief operating decision-maker) with discrete financial information and, at least quarterly, present discrete financial information to Cleco Corporation’s Board of Directors. The reportable segment prepared budgets for 2015 that were presented to and approved by Cleco Corporation’s Board of Directors. The financial results of Cleco’s segments are presented on an accrual basis. Management evaluates the performance of its segment and allocates resources to it based on segment profit and the requirements to implement new strategic initiatives and projects to meet current business objectives. Material intercompany transactions occur on a regular basis. Prior to March 15, 2014, these intercompany transactions related primarily to the PPA between Cleco Power and Evangeline that began in 2012 and joint and common administrative support services provided by Support Group. Subsequent to March 15, 2014, these intercompany transactions relate primarily to joint and common administrative support services provided by Support Group. SEGMENT INFORMATION 2015 (THOUSANDS) CLECO POWER OTHER ELIMINATIONS CONSOLIDATED Revenue Electric operations $ 1,142,389 $ — $ — $ 1,142,389 Other operations 67,109 2,078 (1 ) 69,186 Electric customer credits (2,173 ) — — (2,173 ) Affiliate revenue 1,142 57,323 (58,465 ) — Operating revenue, net $ 1,208,467 $ 59,401 $ (58,466 ) $ 1,209,402 Depreciation and amortization $ 147,839 $ 1,739 $ 1 $ 149,579 Merger transaction costs $ — $ 4,592 $ (1 ) $ 4,591 Interest charges $ 76,560 $ 1,149 $ 282 $ 77,991 Interest income $ 725 $ (111 ) $ 281 $ 895 Equity loss from investees, before tax $ — $ (8 ) $ — $ (8 ) Federal and state income tax expense (benefit) $ 79,294 $ (1,590 ) $ — $ 77,704 Net income $ 141,350 $ (7,681 ) $ — $ 133,669 Additions to property, plant, and equipment $ 156,357 $ 462 $ — $ 156,819 Equity investment in investees $ 16,822 $ — $ — $ 16,822 Total segment assets $ 4,233,337 $ 21,471 $ 68,546 $ 4,323,354 2014 (THOUSANDS) CLECO POWER OTHER ELIMINATIONS CONSOLIDATED Revenue Electric operations $ 1,225,960 $ — $ — $ 1,225,960 Tolling operations — 5,467 (5,467 ) — Other operations 64,893 2,163 (1 ) 67,055 Electric customer credits (23,530 ) — — (23,530 ) Affiliate revenue 1,326 56,031 (57,357 ) — Operating revenue, net $ 1,268,649 $ 63,661 $ (62,825 ) $ 1,269,485 Depreciation and amortization $ 144,026 $ 2,479 $ — $ 146,505 Merger transaction costs $ — $ 17,848 $ — $ 17,848 Interest charges $ 74,673 $ (1,538 ) $ 471 $ 73,606 Interest income $ 1,707 $ (410 ) $ 471 $ 1,768 Federal and state income tax expense (benefit) $ 76,974 $ (9,858 ) $ — $ 67,116 Net income $ 154,316 $ 424 $ (1 ) $ 154,739 Additions to property, plant, and equipment $ 206,607 $ 1,029 $ — $ 207,636 Equity investment in investees $ 14,532 $ 8 $ — $ 14,540 Total segment assets $ 4,232,942 $ 248,043 $ (112,567 ) $ 4,368,418 2013 (THOUSANDS) CLECO POWER MIDSTREAM OTHER ELIMINATIONS CONSOLIDATED Revenue Electric operations $ 1,047,548 $ — $ — $ — $ 1,047,548 Tolling operations — 31,670 — (31,670 ) — Other operations 48,909 2 2,091 — 51,002 Electric customer credits (1,836 ) — — — (1,836 ) Affiliate revenue 1,338 — 55,145 (56,483 ) — Operating revenue, net $ 1,095,959 $ 31,672 $ 57,236 $ (88,153 ) $ 1,096,714 Depreciation and amortization $ 135,717 $ 6,043 $ 1,100 $ — $ 142,860 Interest charges $ 82,677 $ (331 ) $ 1,274 $ 634 $ 84,254 Interest income $ 1,100 $ — $ (628 ) $ 633 $ 1,105 Federal and state income tax expense (benefit) $ 79,381 $ 7,110 $ (6,917 ) $ 1 $ 79,575 Net income $ 150,410 $ 4,372 $ 5,903 $ — $ 160,685 Additions to property, plant, and equipment $ 184,684 $ 4,106 $ 3,086 $ — $ 191,876 Equity investment in investees $ 14,532 $ — $ 8 $ — $ 14,540 Total segment assets $ 3,932,717 $ 225,832 $ 87,515 $ (42,516 ) $ 4,203,548 Cleco Power Cleco Power is a vertically integrated, regulated electric utility operating within Louisiana and Mississippi and is viewed as one unit by management. Discrete financial reports are prepared only at the company level.

Regulation and Rates

Regulation and Rates	12 Months Ended
	Dec. 31, 2015
Regulated Operations [Abstract]
Regulation and Rates	Note 11 — Regulation and Rates A t December 31, 2015, Cleco Power’s provision for rate refund consisted of $2.5 million for a proposed ROE reduction of transmission rates that Cleco Power was allowed to collect under the MISO tariff and $0.2 million related to Cleco Power’s monitoring report for the 12-month period ended June 30, 2015. At December 31, 2014, Cleco Power’s provision for rate refund consisted of $2.3 million related to Cleco Power’s monitoring reports for the 12-months ended June 30, 2015, and June 30, 2014. Transmission ROE In November 2013, a group of industrial customers from the northern region of MISO and other stakeholders filed a complaint at FERC seeking to reduce the ROE component of the transmission rates that MISO transmission owners, including Cleco, may collect under the MISO tariff. As of December 31 , 2015 , Cleco Power h ad $2.5 million a ccrued for the proposed ROE reduction for the period December 2013 through December 2015. For more information on the ROE complaint, see Note 14 — “Litigation, Other Commitments and Contingencies, and Disclosures about Guarantees — Litigation — Transmission ROE.” FRP Prior to July 1, 2014, Cleco Power’s annual retail earnings were subject to the terms of an FRP established by the LPSC effective February 12, 2010. The FRP allowed a target ROE of 10.7% , while providing the opportunity to earn up to 11.3% . Additionally, 60.0% of retail earnings between 11.3% and 12.3% and all retail earnings over 12.3% , were required to be refunded to customers. In April 2013, Cleco Power filed an application with the LPSC to extend its current FRP and to seek rate recovery of the Coughlin transfer. In June 2014, the LPSC approved Cleco Power’s FRP extension, finalized the rate treatment of Coughlin, and issued the implementing order. Effective July 1, 2014, under the terms of the FRP extension, Cleco Power is allowed to earn a target ROE of 10.0% , while providing the opportunity to earn up to 10.9% . Additionally, 60% of retail earnings between 10.9% and 11.75% and all retail earnings over 11.75% , are required to be refunded to customers. The amount of credits due to customers, if any, is determined by Cleco Power and the LPSC annually. Credits are typically included on customers’ bills the following summer, but the amount and timing of the refunds is ultimately subject to LPSC approval. Cleco Power must file annual monitoring reports no later than October 31 for the 12-month period ending June 30. The next FRP extension must be filed by June 30, 2017. In October 2014, Cleco filed its monitoring report for the 12 months ended June 30, 2014, indicating that $1.6 million was due to be returned to customers. On May 4, 2015, the LPSC Staff issued their report indicating agreement with Cleco Power’s refund calculation for the 12 months ended June 30, 2014. In September 2015, Cleco Power issued refunds of $1.6 million relating to its annual monitoring repo rt for the 12-month period ended June 30, 2014. Cleco Power filed its monitoring report for the 12-month period ended June 30, 2015, on October 31, 2015, which indicated that $0.2 million is due to be returned to eligible customers. A review of this report by the LPSC has not been completed.

Variable Interest Entities

Variable Interest Entities	12 Months Ended
	Dec. 31, 2015
Variable Interest Entities [Abstract]
Variable Interest Entities	Note 12 — Variable Interest Entities Cleco and Cleco Power apply the equity method of accounting to report the investment in Oxbow in the consolidated financial statements. Under the equity method, the assets and liabilities of this entity are reported as Equity investment in investees on Cleco and Cleco Power’s Consolidated Balance Sheets. The revenue and expenses (excluding income taxes) of this entity are netted and reported as equity income or loss from investees on Cleco and Cleco Power’s Consolidated Statements of Income. Equity investment in investees at December 31, 2015 , represents Cleco Power’s $16.8 million investment in Oxbow. Equity investment in investees at December 31, 2014, primarily represented Cleco Power’s $14.5 million investment in Oxbow. Equity investments that were less than 100% owned by Diversified Lands represented less than $0.1 million of the total balance. Oxbow is owned 50% by Cleco Power and 50% by SWEPCO and is accounted for as an equity method investment. Cleco Power is not the primary beneficiary because it shares the power to control Oxbow’s significant activities with SWEPCO. Cleco Power’s current assessment of its maximum exposure to loss related to Oxbow at December 31, 2015 , consisted of its equity investment of $16.8 million . During 2015, Cleco Power made $2.3 million of cash contributions to its equity investment in Oxbow as a result of the expected transition from the Dolet Hills mine to the Oxbow mine. The following table presents the components of Cleco Power’s equity investment in Oxbow: AT DEC. 31, INCEPTION TO DATE (THOUSANDS) 2015 2014 Purchase price $ 12,873 $ 12,873 Cash contributions 3,949 1,659 Total equity investment in investee $ 16,822 $ 14,532 The following table compares the carrying amount of Oxbow’s assets and liabilities with Cleco Power’s maximum exposure to loss related to its investment in Oxbow: AT DEC. 31, (THOUSANDS) 2015 2014 Oxbow’s net assets/liabilities $ 33,645 $ 29,065 Cleco Power’s 50% equity $ 16,822 $ 14,532 Cleco Power’s maximum exposure to loss $ 16,822 $ 14,532 The following tables contain summarized financial information for Oxbow: AT DEC. 31, (THOUSANDS) 2015 2014 Current assets $ 2,794 $ 2,792 Property, plant, and equipment, net 23,749 22,457 Other assets 7,220 3,847 Total assets $ 33,763 $ 29,096 Current liabilities $ 118 $ 31 Partners’ capital 33,645 29,065 Total liabilities and partners’ capital $ 33,763 $ 29,096 FOR THE YEAR ENDED DEC. 31, (THOUSANDS) 2015 2014 2013 Operating revenue $ 3,991 $ 2,248 $ 2,558 Operating expenses 3,991 2,248 2,558 Income before taxes $ — $ — $ — Oxbow’s property, plant, and equipment, net consists of land and lignite reserves. The lignite reserves are intended to be used to provide fuel to the Dolet Hills Power Station. DHLC mines the lignite reserves at Oxbow through the Amended Lignite Mining Agreement. Oxbow has no third-party agreements, guarantees, or other third-party commitments that contain obligations affecting Cleco Power’s investment in Oxbow.

Operating Leases

Operating Leases	12 Months Ended
	Dec. 31, 2015
Leases [Abstract]
Operating Leases	Note 13 — Operating Leases Cleco maintains operating leases in its ordinary course of business activities. For the years ended December 31, 2015, 2014, and 2013, operating lease expense of $9.4 million , $9.4 million , and $9.2 million was recognized, respectively. The following table is a summary of expected operating lease payments for Cleco and Cleco Power: (THOUSANDS) CLECO CORPORATION CLECO POWER TOTAL Year ending Dec. 31, 2016 $ 315 $ 8,642 $ 8,957 2017 315 6,358 6,673 2018 313 2,905 3,218 2019 — 2,820 2,820 2020 — 2,819 2,819 Thereafter — 5,749 5,749 Total operating lease payments $ 943 $ 29,293 $ 30,236 Cleco Power leases utility systems from two municipalities and one non-municipal public body. The first municipal lease has a term of 10 years and expires on August 11, 2021. The second municipal lease has a term of 10 years and expires on May 13, 2018. The non-municipal lease has a term of 27 years and expires on July 31, 2039. Each utility system lease contains provisions for extensions. Cleco Power has leases for 231 railcars for coal transportation. One lease for 115 railcars expires on March 31, 2021 and the other lease for 116 railcars expires on March 31, 2017. Cleco Power pays a monthly rental fee per car. The railcar leases do not contain contingent rent payments. Cleco Power leases three towboats to push the barges that deliver solid fuels to the plant site. The lease agreement for these towboats expires on August 31, 2017. Cleco Power pays a fixed amount for the towboats that is adjusted annually. Cleco and Cleco Power’s remaining leases provide for office and operating facilities, office equipment, tower rentals, and vehicles.

Litigation, Other Commitments a

Litigation, Other Commitments and Contingencies, and Disclosures about Guarantees (Notes)	12 Months Ended
	Dec. 31, 2015
Litigation, Other Commitments and Contingencies, and Disclosures about Guarantees [Abstract]
Litigation, Other Commitments and Contingencies, and Disclosures about Guarantees	Note 14 — Litigation, Other Commitments and Contingencies, and Disclosures about Guarantees Litigation Devil’s Swamp In October 2007, Cleco received a Special Notice for Remedial Investigation and Feasibility Study (RI/FS) from the EPA pursuant to CERCLA (also known as the Superfund statute) for a facility known as the Devil’s Swamp Lake site located just northwest of Baton Rouge, Louisiana. The special notice requested that Cleco Corporation and Cleco Power, along with many other listed PRPs, enter into negotiations with the EPA for the performance of an RI/FS at the Devil’s Swamp Lake site. The EPA identified Cleco as one of many companies that sent PCB wastes for disposal to the site. The EPA proposed to add the Devil’s Swamp Lake site to the National Priorities List on March 8, 2004, based on the release of PCBs to fisheries and wetlands located on the site, but no final listing decision has yet been made. The PRPs began discussing a potential proposal to the EPA in February 2008. The EPA issued a Unilateral Administrative Order to two PRP’s, Clean Harbors, Inc. and Baton Rouge Disposal, to conduct an RI/FS in December 2009. The Tier 1 part of the study was completed in June 2012. Field activities for the Tier 2 investigation were completed in July 2012. The draft Tier 2 remedial investigation report was submitted in December 2014. In 2015, remedial investigation activities included the collection and analysis of sediment, crawfish, and fish tissue samples. After reviewing the sample analysis, in August 2015, the Louisiana Department of Health and Hospitals updated the advisory for the area to advise that fish and crawfish from the area should not be eaten. The final Tier 2 remedial investigation report was made public in December 2015. Currently, the study/remedy selection task continues, and there is no record of a decision. Therefore, management is unable to determine how significant Cleco’s share of the costs associated with the RI/FS and possible response action at the site, if any, may be and whether this will have a material impact on the results of operations, financial condition, or cash flows of the Registrants. Discrimination Complaints In December 2009, a complaint was filed in the U.S. District Court for the Western District of Louisiana (the Court) on behalf of eight current employees and four former employees alleging that Cleco discriminated against each of them on the basis of race. Each was seeking various remedies provided under applicable statutes prohibiting racial discrimination in the workplace and together, the plaintiffs sought monetary compensation exceeding $35.0 million . In July 2010, the plaintiffs moved to add an additional current employee alleging that Cleco had discriminated on the basis of race. The additional plaintiff sought compensation of no less than $2.5 million and became the thirteen th plaintiff. In April 2011, Cleco entered into a settlement with one of the current employees which resulted in a dismissal of one of the thirteen cases with prejudice. In September 2011, the Court ruled on Cleco’s summary judgment motions, resulting in eleven of the twelve remaining plaintiffs having at least one claim remaining. In February 2013, the Court ruled on the second motion for summary judgment in each of the eleven cases and each such case was dismissed with prejudice. Appeals were filed in ten of the eleven dismissed cases to the U.S. Court of Appeals for the Fifth Circuit (the Fifth Circuit). In June 2013, the Fifth Circuit clerk dismissed the appeals of two of the current employees due to their failure to file a brief in support of their respective appeals. On various dates in August through November 2013, the Fifth Circuit affirmed the trial court judgments in favor of Cleco in seven of the eight remaining cases. The last case has been settled and was dismissed with prejudice by order entered on May 28, 2015. Merger In connection with the proposed Merger, four actions were filed in the Ninth Judicial District Court for Rapides Parish, Louisiana and three actions were filed in the Civil District Court for Orleans Parish, Louisiana. The petitions in each action generally allege, among other things, that the members of the Cleco Corporation Board of Directors breached their fiduciary duties by, among other things, conducting an allegedly inadequate sale process, agreeing to the Merger at a price that allegedly undervalues Cleco, and failing to disclose material information about the Merger. The petitions also allege that Cleco Partners, Cleco Corporation, Merger Sub, and in some cases, certain of the investors in Cleco Partners, either aided and abetted or entered into a civil conspiracy to advance those supposed breaches of duty. The petitions seek various remedies, including an injunction against the Merger and monetary damages, including attorneys’ fees and expenses. The four actions filed in the Ninth Judicial District Court for Rapides Parish are captioned as follows: • Braunstein v. Cleco Corporation , No. 251,383B (filed October 27, 2014), • Moore v. Macquarie Infrastructure and Real Assets , No. 251,417C (filed October 30, 2014), • Trahan v. Williamson , No. 251,456C (filed November 5, 2014), and • L’Herisson v. Macquarie Infrastructure and Real Assets , No. 251,515F (filed November 14, 2014). On November 14, 2014, the plaintiff in the Braunstein action moved for a dismissal of the action without prejudice, and that motion was granted on November 19, 2014. On December 3, 2014, the Court consolidated the remaining three actions and appointed interim co-lead counsel. On December 18, 2014, the plaintiffs in the consolidated action filed a Consolidated Amended Verified Derivative and Class Action Petition for Damages and Preliminary and Permanent Injunction (the Consolidated Amended Petition). The consolidated action names Cleco Corporation, its directors, Cleco Partners, and Merger Sub as defendants. The Consolidated Amended Petition alleges, among other things, that the directors breached their fiduciary duties to Cleco’s shareholders and grossly mismanaged Cleco by approving the Merger Agreement because it allegedly does not value Cleco adequately, failing to structure a process through which shareholder value would be maximized, engaging in self-dealing by ignoring conflicts of interest, and failing to disclose material information about the Merger. The Consolidated Amended Petition further alleges that all defendants conspired to commit the breaches of fiduciary duty. Cleco believes that the allegations of the Consolidated Amended Petition are without merit and that it has substantial meritorious defenses to the claims set forth in the Consolidated Amended Petition. The three actions filed in the Civil District Court for Orleans Parish are captioned as follows: • Butler v. Cleco Corporation , No. 2014-10776 (filed November 7, 2014), • Creative Life Services, Inc. v. Cleco Corporation , No. 2014-11098 (filed November 19, 2014), and • Cashen v. Cleco Corporation , No. 2014-11236 (filed November 21, 2014). Both the Butler and Cashen actions name Cleco Corporation, its directors, Cleco Partners, Merger Sub, Macquarie Infrastructure and Real Assets Inc. (MIRA), British Columbia Investment Management Corporation, and John Hancock Financial as defendants. The Creative Life Services action names Cleco Corporation, its directors, Cleco Partners, Merger Sub, MIRA, and Macquarie Infrastructure Partners III, L.P., as defendants. On December 11, 2014, the plaintiff in the Butler action filed an Amended Class Action Petition for Damages. Each petition alleges, among other things, that the directors breached their fiduciary duties to Cleco’s shareholders by approving the Merger Agreement because it allegedly does not value Cleco adequately, failing to structure a process through which shareholder value would be maximized and engaging in self-dealing by ignoring conflicts of interest. The Butler and Creative Life Services petitions also allege that the directors breached their fiduciary duties by failing to disclose material information about the Merger. Each petition further alleges that Cleco, Cleco Partners, Merger Sub, and certain of the investors in Cleco Partners aided and abetted the directors’ breaches of fiduciary duty. On December 23, 2014, the directors and Cleco filed declinatory exceptions in each action on the basis that each action was improperly brought in Orleans Parish and should either be transferred to the Ninth Judicial District Court for Rapides Parish or dismissed. On December 30, 2014, the plaintiffs in each action jointly filed a motion to consolidate the three actions pending in Orleans Parish and to appoint interim co-lead plaintiffs and co-lead counsel. On January 23, 2015, the Court in the Creative Life Services case sustained the defendants’ declinatory exceptions and dismissed the case so that it could be transferred to the Ninth Judicial District Court for Rapides Parish. On February 5, 2015, the plaintiffs in Butler and Cashen also consented to the dismissal of their cases from Orleans Parish so they could be transferred to the Ninth Judicial District Court for Rapides Parish. On February 25, 2015, the Ninth Judicial District Court for Rapides Parish held a hearing on a motion for preliminary injunction filed by plaintiffs Moore , L’Herisson , and Trahan seeking to enjoin the shareholder vote at the Special Meeting of Shareholders scheduled for February 26, 2015, for approval of the Merger Agreement. Following the hearing, the Court denied the plaintiffs’ motion. On June 19, 2015, three of the plaintiffs filed their Second Consolidated Amended Verified Derivative and Class Action Petition. This will be considered according to a schedule established by the Ninth Judicial District Court for Rapides Parish. Cleco filed exceptions seeking dismissal of the amended petition on July 24, 2015. Cleco’s exceptions have been fully briefed and will be set for hearing at a later date. Cleco believes that the allegations of the petitions in each action are without merit and that it has substantial meritorious defenses to the claims set forth in each of the petitions. Gulf Coast Spinning On September 11, 2015, a potential customer sued Cleco for failure to fully perform an alleged verbal agreement to lend or otherwise fund its startup costs to the extent of $6.5 million. Gulf Coast Spinning Company, LLC (Gulf Coast), the primary plaintiff, alleges that Cleco promised to assist it in raising approximately $60.0 million, which Gulf Coast needed to construct a cotton spinning facility near Bunkie, Louisiana. According to the petition filed by Gulf Coast in the 12 th Judicial District Court for Avoyelles Parish, Louisiana (the “District Court”), Cleco made such promises of funding assistance in order to cultivate a new industrial electric customer which would increase its revenues under a power supply agreement that it executed with Gulf Coast. Gulf Coast seeks unspecified damages arising from its inability to raise sufficient funds to complete the project, including lost profits. Cleco filed an Exception of No Cause of Action arguing that the case should be dismissed. The District Court denied Cleco’s exception on December 22, 2015, after considering briefs and arguments. On January 21, 2016, Cleco appealed the District Court’s denial of its exception by filing with the Third Circuit Court of Appeal for the State of Louisiana. Cleco believes the allegations of the petition are contradicted by the written documents executed by Gulf Coast and are otherwise without merit and that it has substantial meritorious defenses to the claims alleged by Gulf Coast. LPSC Audits Fuel Audit The cost of fuel used for electric generation and the cost of power purchased for utility customers are recovered through the LPSC-established FAC that enables Cleco Power to pass on to its customers substantially all such charges. Recovery of FAC costs is subject to periodic fuel audits by the LPSC. The LPSC FAC General Order issued in November 1997, in Docket No. U-21497 provides that an audit of FAC filings will be performed at least every other year. In November 2014, the LPSC initiated an audit of Cleco Power’s fuel and purchased power expenses for the years 2009 through 2013. The total amount of fuel expense included in the audit was $1.73 billion . On August 17, 2015, the LPSC Staff issued its audit report which recommended no disallowance of fuel costs. On October 28, 2015, the LPSC approved the audit report. On February 3, 2016, the LPSC initiated an audit of Cleco Power’s fuel and purchased power expenses for the period January 2014 through December 2015. The total amount of fuel expense included in the audit is $582.6 million . Management is unable to predict or give a reasonable estimate of the possible range of the disallowance, if any, related to this audit. If a disallowance of fuel costs is ordered, resulting in a refund, any such refund could have a material adverse effect on the results of operations, financial condition, or cash flows of the Registrants. Environmental Audit In July 2009, the LPSC issued Docket No. U-29380 Subdocket A, which provides for an EAC to recover from customers certain costs of environmental compliance. The costs eligible for recovery are prudently incurred air emissions credits associated with complying with federal, state, and local air emission regulations that apply to the generation of electricity reduced by the sale of such allowances. Also eligible for recovery are variable emission mitigation costs, which are the costs of reagents such as ammonia and limestone that are a part of the fuel mix used to reduce air emissions, among other things. Cleco Power began incurring additional environmental compliance expenses in the second quarter of 2015 for reagents associated with compliance with MATS. On June 29, 2015, the U.S. Supreme Court remanded the MATS rule to the D.C. Circuit Court of Appeals. On December 15, 2015, the D.C. Circuit Court of Appeals remanded the rule to the EPA; however, the D.C. Circuit Court of Appeals did not vacate this rule. Although the full effect of this remand is unknown at this time, it could result in lower annual operating costs to Cleco Power as the MATS equipment may be operated at a lower level and result in less reagent use. These expenses are eligible for recovery through Cleco Power’s EAC and are subject to periodic review by the LPSC. On February 3, 2016, the LPSC initiated an audit of Cleco Power’s environmental costs for the period November 2010 through December 2015. The total amount of environmental costs included in this audit is $81.2 million . Management is unable to predict or give a reasonable estimate of the possible range of the disallowance, if any related to this audit. If a disallowance of environmental costs is ordered resulting in a refund, any such refund could have a material adverse effect on the results of operations, financial condition, or cash flows of the Registrants. The most recent EAC audit completed by the LPSC for the period October 2009 through October 2010 did not result in any refunds to customers. Transmission ROE In November 2013, a group of industrial customers from the northern region of MISO and other stakeholders filed a complaint with FERC seeking to reduce the ROE component of the transmission rates that MISO transmission owners, including Cleco, may collect under the MISO tariff. The complainants are seeking to reduce the current 12.38% ROE used in MISO’s transmission rates to a proposed 6.68% . A group of MISO transmission owners filed responses to the complaint, defending the current ROE and seeking dismissal of the complaint. In October 2014, FERC issued an order finding that the current MISO ROE may be unjust and unreasonable and set the issue for hearing, subject to the outcome of settlement discussion. On December 22, 2015, the ALJ issued an initial decision in this docket. Subject to review by FERC on exceptions, the initial decision recommends the MISO transmission owners be able to collect a 10.32% ROE. A binding FERC order is expected to be issued during the second half of 2016. In November 2014, the MISO transmission owners committee, in which Cleco is a member, filed a request with FERC for an incentive to increase the new ROE by 0.5% for RTO participation as allowed by the MISO tariff. On January 5, 2015, FERC granted the request. The collection of the adder is delayed until the resolution of the ROE complaint proceeding. A second ROE case was filed in February 2015 and is pending litigation. As of December 31, 2015, Cleco Power had $2.5 million accrued for a possible reduction to the ROE for the period December 2013 through December 2015. Management believes a reduction in the ROE, as well as any resulting refund, will not have a material adverse effect on the results of operations, financial condition, or cash flows of the Registrants. Other Cleco is involved in various litigation matters, including regulatory, environmental, and administrative proceedings before various courts, regulatory commissions, arbitrators, and governmental agencies regarding matters arising in the ordinary course of business. The liability Cleco may ultimately incur with respect to any one of these matters in the event of a negative outcome may be in excess of amounts currently accrued. Management regularly analyzes current information and, as of December 31, 2015 , believes the probable and reasonably estimable liabilities based on the eventual disposition of these matters is $5.5 million and has accrued this amount. Off-Balance Sheet Commitments Cleco Corporation and Cleco Power have entered into various off-balance sheet commitments in the form of guarantees and standby letters of credit in order to facilitate their activities and the activities of Cleco Corporation’s subsidiaries and equity investees (affiliates). Cleco Corporation and Cleco Power have also agreed to contractual terms that require the Registrants to pay third parties if certain triggering events occur. These contractual terms generally are defined as guarantees. Cleco Corporation entered into these off-balance sheet commitments in order to entice desired counterparties to contract with its affiliates by providing some measure of credit assurance to the counterparty in the event Cleco’s affiliates do not fulfill certain contractual obligations. If Cleco Corporation had not provided the off-balance sheet commitments, the desired counterparties may not have contracted with Cleco’s affiliates, or may have contracted with them at terms less favorable to its affiliates. The off-balance sheet commitments are not recognized on Cleco and Cleco Power’s Consolidated Balance Sheets because management has determined that Cleco and Cleco Power’s affiliates are able to perform these obligations under their contracts and that it is not probable that payments by Cleco or Cleco Power will be required. Cleco Corporation provided guarantees and indemnities to Entergy Louisiana and Entergy Gulf States as a result of the sale of the Perryville facility in 2005. At December 31, 2015, the remaining indemnifications relate to environmental matters that may have been present prior to closing. These remaining indemnifications have no limitations to time. The maximum amount of the potential payment to Entergy Louisiana and Entergy Gulf States is $42.4 million . Currently, management does not expect to be required to pay Entergy Louisiana and Entergy Gulf States under these guarantees. On behalf of Acadia, Cleco Corporation provided guarantees and indemnifications as a result of the sales of Acadia Unit 1 to Cleco Power and Acadia Unit 2 to Entergy Louisiana in 2010 and 2011, respectively. At December 31, 2015, the remaining indemnifications relate to the fundamental organizational structure of Acadia. These remaining indemnifications have no limitations as to time or maximum potential future payments. Currently, management does not expect to be required to pay Cleco Power or Entergy Louisiana under these guarantees. Cleco Corporation provided indemnifications to Cleco Power as a result of the transfer of Coughlin to Cleco Power in March 2014. Cleco Power also provided indemnifications to Cleco Corporation and Evangeline as a result of the transfer of Coughlin to Cleco Power. The maximum amount of the potential payment to Cleco Power, Cleco Corporation, and Evangeline for their respective indemnifications is $40.0 million , except for indemnifications relating to the fundamental organizational structure of each respective entity, of which the maximum amount is $400.0 million . Currently, management does not expect to be required to make any payments under these indemnifications. On-Balance Sheet Guarantees As part of the Amended Lignite Mining Agreement, Cleco Power and SWEPCO, joint owners of Dolet Hills, have agreed to pay the loan and lease principal obligations of the lignite miner, DHLC, when due if they do not have sufficient funds or credit to pay. Any amounts paid on behalf of the miner would be credited by the lignite miner against future invoices for lignite delivered. At December 31, 2015 , Cleco Power had a liability of $3.8 million related to the amended agreement. The maximum projected payment by Cleco Power under this guarantee is estimated to be $106.5 million ; however, the Amended Lignite Mining Agreement does not contain a cap. The projection is based on the forecasted loan and lease obligations to be incurred by DHLC, primarily for purchases of equipment. Cleco Power has the right to dispute the incurrence of loan and lease obligations through the review of the mining plan before the incurrence of such loan and lease obligations. The Amended Lignite Mining Agreement is not expected to terminate pursuant to its terms until 2036 and does not affect the amount the Registrants can borrow under their credit facilities. Currently, management does not expect to be required to pay DHLC under the guarantee. Generally, neither Cleco Corporation nor Cleco Power has recourse that would enable them to recover amounts paid under their guarantee or indemnification obligations. There are no assets held as collateral for third parties that either Cleco Corporation or Cleco Power could obtain and liquidate to recover amounts paid pursuant to the guarantees or indemnification obligations. Long-Term Purchase Obligations Cleco Corporation had no unconditional long-term purchase obligations at December 31, 2015 . Cleco Power has several unconditional long-term purchase obligations related to the purchase of petroleum coke, limestone, and energy delivery facilities. The aggregate amount of payments required under such obligations at December 31, 2015 , is as follows: YEAR ENDING DEC. 31, (THOUSANDS) 2016 $ 40,643 2017 17,230 2018 14,905 2019 3,688 Total long-term purchase obligations $ 76,466 Payments under these agreements for the years ended December 31, 2015 , 2014 , and 2013 were $89.7 million , $90.4 million , and $105.3 million , respectively. Other Commitments General Electric Services Corporation Cleco Power entered into an operating lease agreement that expires in March 2017 with General Electric Equipment Services Corporation for leasing railcars in order to transport coal to Rodemacher Unit 2. For information on the railcar lease, see Note 13 — “Operating Leases.” NMTC Fund In 2008, Cleco Corporation and US Bancorp Community Development (USBCDC) formed the NMTC Fund. Cleco Corporation has a 99.9% membership interest in the NMTC Fund and USBCDC has a 0.1% interest. The purpose of the NMTC Fund is to invest in projects located in qualified active low-income communities that are underserved by typical debt capital markets. These investments are designed to generate NMTCs and Historical Rehabilitation tax credits. The NMTC Fund was later amended to include renewable energy investments. The majority of the energy investments qualify for grants under Section 1603 of the ARRA. The tax benefits received from the NMTC Fund reduce the federal income tax obligations of Cleco Corporation. In total, Cleco Corporation contributed $283.7 million of equity contributions to the NMTC Fund and will receive at least $302.0 million in the form of tax credits, tax losses, capital gains/losses, earnings, and cash over the life of the investment, which ends in 2017. The $18.3 million difference between equity contributions and total benefits received will be recognized over the life of the NMTC Fund as net tax benefits are delivered. Due to the right of offset, the investment and associated debt are presented on Cleco’s Consolidated Balance Sheets in the line item titled Tax credit fund investment, net. The amount of tax benefits delivered in excess of capital contributions as of December 31, 2015 , was $16.7 million . The amount of tax benefits delivered but not utilized as of December 31, 2015 , was $116.8 million and is reflected as a deferred tax asset. By using the cost method for investments, the gross investment amortization expense will be recognized over a nine -year period, with two years remaining under the new amendment. The basis of the investment is reduced by the grants received under Section 1603 of the ARRA, which allow certain projects to receive a federal grant in lieu of tax credits, and other cash. Periodic amortization of the investment and the deferred taxes generated by the basis reduction temporary difference are included as components of income tax expense. Fuel Transportation Agreement In October 2007, Cleco Power entered into an agreement that met the accounting definition of a capital lease for barges in order to transport petroleum coke and limestone to Madison Unit 3. On December 28, 2012, Cleco Power entered into an amended agreement for 42 dedicated barges. The amended agreement continues to meet the accounting definition of a capital lease. Under the amended agreement, the barge lease rate contains both fixed and variable components, of which the latter is adjusted annually per the Producer Price Index (PPI) for executory costs. The initial term of this agreement is from the date of the amendment until August 31, 2017. The term of this agreement will automatically renew for successive periods of two years each unless written notice is provided by either party. In September 2014, Cleco Power gained the option to purchase any or all of the dedicated barges. Management is evaluating this option. The amended agreement contains a provision for early termination upon the occurrence of any one of four specified cancellation events. Under both the original agreement and the amended agreement, if the barges are idle, the lessor is required to attempt to sublease the barges to third parties, with the revenue reducing Cleco Power’s lease payment. During the year ended December 31, 2015 , Cleco Power paid approximately $3.7 million in lease payments and received $0.5 million revenue from subleases. During the year ended December 31, 2014 , Cleco Power paid approximately $3.7 million in lease payments and received $ 0.4 million in revenue from subleases. The following is an analysis of leased property under capital leases by major classes: AT DEC. 31, CLASSES OF PROPERTY (THOUSANDS) 2015 2014 Barges $ 11,350 $ 11,350 Less: accumulated amortization 7,296 4,864 Net capital leases $ 4,054 $ 6,486 The following is a schedule by years of future minimum lease payments under capital leases together with the present value of the net minimum lease payments as of December 31, 2015 : (THOUSANDS) Years ending December 31, 2016 $ 3,735 2017 2,480 Total minimum lease payments $ 6,215 Less: executory costs 1,554 Net minimum lease payments $ 4,661 Less: amount representing interest 236 Present value of net minimum lease payments $ 4,425 Current liabilities $ 2,607 Non-current liabilities $ 1,818 During the years ended December 31, 2015 , and 2014 , Cleco Power incurred immaterial amounts of contingent rent under the barge agreement related to the increase in the PPI. Other Cleco has accrued for liabilities related to third parties, employee medical benefits, and AROs. For more information on AROs, see Note 2 — “Summary of Significant Accounting Policies — AROs” and Note 3 — “Regulatory Assets and Liabilities — AROs.” Risks and Uncertainties Cleco Corporation Cleco Corporation could be subject to possible adverse consequences if Cleco’s counterparties fail to perform their obligations or if Cleco Corporation or its affiliates are not in compliance with loan agreements or bond indentures. Other Access to capital markets is a significant source of funding for both short- and long-term capital requirements not satisfied by operating cash flows. Upon announcement of the Merger, Moody’s and S&P changed Cleco Corporation’s outlook to negative and CreditWatch negative, respectively. On February 25, 2016, S&P changed the outlook for Cleco Corporation and Cleco Power from CreditWatch negative to CreditWatch developing. Prior to close of the Merger or upon termination of the Merger Agreement, it is expected that the credit rating agencies will update their ratings on Cleco Power and Cleco Corporation taking into consideration the results of the merger transaction. If either Cleco Power’s or Cleco Corporation’s credit ratings were to be downgraded by Moody’s or S&P, the respective company would be required to pay additional fees and higher interest rates under its bank credit and, potentially, other debt agreements. Changes in the regulatory environment or market forces could cause Cleco to determine its assets have suffered an other-than-temporary decline in value, whereby an impairment would be required and Cleco’s financial condition could be materially adversely affected. Cleco Power Cleco Power began participating in the MISO market in December 2013. Energy prices in the MISO market are based on LMP, which includes a component directly related to congestion on the transmission system. Pricing zones with greater transmission congestion may have a higher LMP. Physical transmission constraints present in the MISO market could increase energy costs within Cleco Power’s pricing zones. Cleco Power uses FTRs to mitigate transmission congestion risk. Changes to anticipated transmission paths may result in an unexpected increase in energy costs to Cleco Power. Access to capital markets is a significant source of funding for both short- and long-term capital requirements not satisfied by operating cash flows. Cleco Power pays fees and interest under its bank credit agreements based on the highest rating held. Upon announcement of the Merger, Moody’s and S&P changed Cleco Power’s outlook to negative and CreditWatch negative, respectively. On February 25, 2016, S&P changed the outlook for Cleco Corporation and Cleco Power from CreditWatch negative to CreditWatch developing. Prior to close of the Merger or upon termination of the Merger Agreement, it is expected that the credit rating agencies will update their ratings on Cleco Power taking into consideration the results of the merger transaction. If Cleco Power’s credit ratings were to be downgraded by Moody’s or S&P, Cleco Power would be required to pay additional fees and higher interest rates under its bank credit agreements. Cleco Power’s collateral for derivatives is based on the lowest rating held. If Cleco Power’s credit ratings were to be downgraded by Moody’s or S&P, Cleco Power would be required to post additional collateral for derivatives.

Affiliate Transactions

Affiliate Transactions	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Affiliate Transactions	Note 15 — 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; investor 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. In March, 2014, Coughlin was transferred to Cleco Power. Until the transfer in 2014, Midstream provided electric power plant operations and maintenance expertise, primarily to Evangeline. Cleco is 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 charges only fully loaded costs. All charges and revenues from affiliates were eliminated in Cleco’s Consolidated Statements of Income for the years ending December 31, 2015 , 2014 , and 2013 . At December 31, 2015 , and 2014 , Cleco had no affiliate balances that were payable to or receivable from its non-consolidated affiliates. 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. In March 2014, Coughlin was transferred to Cleco Power. Prior to the transfer, charges from affiliates also included power purchased from Evangeline. Support Group provides joint and common administrative support services in the areas of information technology; finance, cash management, accounting, tax, and auditing; human resources; investor 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. For information on the transfer of Coughlin, see Note 17 — “Coughlin Transfer.” 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) 2015 2014 2013 Support Group Other operations $ 53,079 $ 50,801 $ 48,694 Maintenance $ 1,807 $ 2,091 $ 1,263 Taxes other than income taxes $ (3 ) $ (9 ) $ (6 ) Other expenses $ 403 $ 339 $ 306 Evangeline Purchased power expense $ — $ 5,467 $ 31,670 Other expenses $ — $ — $ 42 Diversified Lands Other expenses $ — $ — $ 3 The majority of the services provided by Cleco Power relates to the lease of office space to Support Group. 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) 2015 2014 2013 Affiliate revenue Support Group $ 1,142 $ 1,322 $ 1,318 Evangeline — 4 20 Total affiliate revenue $ 1,142 $ 1,326 $ 1,338 Other income Cleco Corporation $ 3 $ 30 $ 26 Support Group — 10 — Evangeline — 9 68 Diversified Lands 10 14 45 Perryville — 5 10 Attala — 5 8 Total other income $ 13 $ 73 $ 157 Total $ 1,155 $ 1,399 $ 1,495 Cleco Power had the following affiliate receivable and payable balances associated with the service agreements: AT DEC. 31, 2015 2014 (THOUSANDS) ACCOUNTS RECEIVABLE ACCOUNTS PAYABLE ACCOUNTS RECEIVABLE ACCOUNTS PAYABLE Cleco Corporation $ 653 $ 564 $ 22,994 $ 525 Support Group 1,254 6,034 626 7,235 Other (1) 1 — 1 — Total $ 1,908 $ 6,598 $ 23,621 $ 7,760 (1) Represents Attala, Diversified Lands, and Perryville for 2015 (1) Represents Attala, Diversified Lands, Midstream, and Perryville for 2014 The decrease in affiliate accounts receivable from Cleco Corporation is the result of a partial utilization of Cleco Corporation’s net operating loss due to Cleco Power’s estimated taxable income exceeding its net operating loss carryforward. During 2015 , 2014 , and 2013 , Cleco Power made $135.0 million , $115.0 million , and $105.0 million of distribution payments to Cleco Corporation, respectively. Cleco Power received no equity contributions from Cleco Corporation in 2015 . During 2014, Cleco Power received a $138.1 million non-cash equity contribution from Cleco Corporation relating to the transfer of Coughlin. Cleco Power received no equity contributions from Cleco Corporation in 2013 . 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 2015 and 2014 : FOR THE YEAR ENDED DEC. 31, (THOUSANDS) 2015 2014 Support Group $ 2,055 $ 1,638 Midstream — 49 Total $ 2,055 $ 1,687 Note 17 — Coughlin Transfer In October 2012, Cleco Power announced that Evangeline was the winning bidder in Cleco Power’s 2012 long-term RFP for up to 800 MW to meet long-term capacity and energy needs. In December 2012, Cleco Power and Evangeline executed definitive agreements to transfer ownership and control of Coughlin from Evangeline to Cleco Power. In March 2014, Coughlin was transferred to Cleco Power with a net book value of $176.0 million . Cleco Power finalized the rate treatment of Coughlin as part of its FRP extension proceeding before the LPSC in June 2014.

Intangible Asset

Intangible Asset	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Asset	Note 16 — Intangible Asset During 2008, Cleco Katrina/Rita acquired a $177.5 million intangible asset which includes $176.0 million for the right to bill and collect storm recovery charges from customers of Cleco Power and $1.5 million of financing costs. This intangible asset is expected to have a life of 12 years , but may have a life of up to 15 years depending on the time period required to collect the required amount from Cleco Power’s customers. The intangible asset’s expected amortization expense is based on the estimated collections from Cleco Power’s customers. At the end of its life, the asset will have no residual value. During the years ended December 31, 2015 , 2014 , and 2013 , Cleco Katrina/Rita recognized amortization expense of $15.7 million , $15.4 million , and $14.5 million , respectively, based on actual collections. The following table summarizes the intangible asset balance as of December 31, 2015 , and 2014 : AT DEC. 31, (THOUSANDS) 2015 2014 Gross carrying amount $ 177,537 $ 177,537 Accumulated amortization 102,574 86,895 Intangible asset $ 74,963 $ 90,642 The following table summarizes the amortization expense expected to be recognized during each year through 2019: YEAR ENDING DEC. 31, (THOUSANDS) Expected amortization expense 2016 $ 16,864 2017 $ 18,009 2018 $ 19,312 2019 $ 20,778

Coughlin Transfer

Coughlin Transfer	12 Months Ended
	Dec. 31, 2015
Coughlin Transfer [Abstract]
Coughlin Transfer	Note 15 — 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; investor 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. In March, 2014, Coughlin was transferred to Cleco Power. Until the transfer in 2014, Midstream provided electric power plant operations and maintenance expertise, primarily to Evangeline. Cleco is 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 charges only fully loaded costs. All charges and revenues from affiliates were eliminated in Cleco’s Consolidated Statements of Income for the years ending December 31, 2015 , 2014 , and 2013 . At December 31, 2015 , and 2014 , Cleco had no affiliate balances that were payable to or receivable from its non-consolidated affiliates. 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. In March 2014, Coughlin was transferred to Cleco Power. Prior to the transfer, charges from affiliates also included power purchased from Evangeline. Support Group provides joint and common administrative support services in the areas of information technology; finance, cash management, accounting, tax, and auditing; human resources; investor 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. For information on the transfer of Coughlin, see Note 17 — “Coughlin Transfer.” 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) 2015 2014 2013 Support Group Other operations $ 53,079 $ 50,801 $ 48,694 Maintenance $ 1,807 $ 2,091 $ 1,263 Taxes other than income taxes $ (3 ) $ (9 ) $ (6 ) Other expenses $ 403 $ 339 $ 306 Evangeline Purchased power expense $ — $ 5,467 $ 31,670 Other expenses $ — $ — $ 42 Diversified Lands Other expenses $ — $ — $ 3 The majority of the services provided by Cleco Power relates to the lease of office space to Support Group. 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) 2015 2014 2013 Affiliate revenue Support Group $ 1,142 $ 1,322 $ 1,318 Evangeline — 4 20 Total affiliate revenue $ 1,142 $ 1,326 $ 1,338 Other income Cleco Corporation $ 3 $ 30 $ 26 Support Group — 10 — Evangeline — 9 68 Diversified Lands 10 14 45 Perryville — 5 10 Attala — 5 8 Total other income $ 13 $ 73 $ 157 Total $ 1,155 $ 1,399 $ 1,495 Cleco Power had the following affiliate receivable and payable balances associated with the service agreements: AT DEC. 31, 2015 2014 (THOUSANDS) ACCOUNTS RECEIVABLE ACCOUNTS PAYABLE ACCOUNTS RECEIVABLE ACCOUNTS PAYABLE Cleco Corporation $ 653 $ 564 $ 22,994 $ 525 Support Group 1,254 6,034 626 7,235 Other (1) 1 — 1 — Total $ 1,908 $ 6,598 $ 23,621 $ 7,760 (1) Represents Attala, Diversified Lands, and Perryville for 2015 (1) Represents Attala, Diversified Lands, Midstream, and Perryville for 2014 The decrease in affiliate accounts receivable from Cleco Corporation is the result of a partial utilization of Cleco Corporation’s net operating loss due to Cleco Power’s estimated taxable income exceeding its net operating loss carryforward. During 2015 , 2014 , and 2013 , Cleco Power made $135.0 million , $115.0 million , and $105.0 million of distribution payments to Cleco Corporation, respectively. Cleco Power received no equity contributions from Cleco Corporation in 2015 . During 2014, Cleco Power received a $138.1 million non-cash equity contribution from Cleco Corporation relating to the transfer of Coughlin. Cleco Power received no equity contributions from Cleco Corporation in 2013 . 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 2015 and 2014 : FOR THE YEAR ENDED DEC. 31, (THOUSANDS) 2015 2014 Support Group $ 2,055 $ 1,638 Midstream — 49 Total $ 2,055 $ 1,687 Note 17 — Coughlin Transfer In October 2012, Cleco Power announced that Evangeline was the winning bidder in Cleco Power’s 2012 long-term RFP for up to 800 MW to meet long-term capacity and energy needs. In December 2012, Cleco Power and Evangeline executed definitive agreements to transfer ownership and control of Coughlin from Evangeline to Cleco Power. In March 2014, Coughlin was transferred to Cleco Power with a net book value of $176.0 million . Cleco Power finalized the rate treatment of Coughlin as part of its FRP extension proceeding before the LPSC in June 2014.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	12 Months Ended
	Dec. 31, 2015
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Accumulated Other Comprehensive Loss	Note 18 — Accumulated Other Comprehensive Loss The components of accumulated other comprehensive loss are summarized in the following tables for Cleco and Cleco Power. All amounts are reported net of income taxes. Amounts in parentheses indicate debits. Cleco (THOUSANDS) POSTRETIREMENT BENEFIT NET (LOSS) GAIN NET (LOSS) GAIN ON CASH FLOW HEDGES TOTAL AOCI Balances, Dec. 31, 2012 $ (24,741 ) $ (7,629 ) $ (32,370 ) Other comprehensive income before reclassifications: Postretirement benefit adjustments incurred during the year 2,857 — 2,857 Net derivative gain — 1,355 1,355 Amounts reclassified from accumulated other comprehensive loss: Amortization of postretirement benefit net loss 2,159 — 2,159 Reclassification of net loss to interest charges — 154 154 Reclassification of ineffectiveness to regulatory asset — (31 ) (31 ) Net current-period other comprehensive income 5,016 1,478 6,494 Balances, Dec. 31, 2013 $ (19,725 ) $ (6,151 ) $ (25,876 ) Other comprehensive loss before reclassifications: Postretirement benefit adjustments incurred during the year (9,022 ) — (9,022 ) Amounts reclassified from accumulated other comprehensive loss: Amortization of postretirement benefit net loss 2,021 — 2,021 Reclassification of net loss to interest charges — 212 212 Net current-period other comprehensive (loss) income (7,001 ) 212 (6,789 ) Balances, Dec. 31, 2014 $ (26,726 ) $ (5,939 ) $ (32,665 ) Other comprehensive income before reclassifications: Postretirement benefit adjustments incurred during the year 2,790 — 2,790 Amounts reclassified from accumulated other comprehensive loss: Amortization of postretirement benefit net loss 3,079 — 3,079 Reclassification of net loss to interest charges — 211 211 Net current-period other comprehensive income 5,869 211 6,080 Balances, Dec. 31, 2015 $ (20,857 ) $ (5,728 ) $ (26,585 ) Cleco Power (THOUSANDS) POSTRETIREMENT BENEFIT NET (LOSS) GAIN NET (LOSS) GAIN ON CASH FLOW HEDGES TOTAL AOCI Balances, Dec. 31, 2012 $ (12,792 ) $ (7,629 ) $ (20,421 ) Other comprehensive income before reclassifications: Postretirement benefit adjustments incurred during the year 2,796 — 2,796 Net derivative gain — 1,355 1,355 Amounts reclassified from accumulated other comprehensive loss: Amortization of postretirement benefit net loss 970 — 970 Reclassification of net loss to interest charges — 154 154 Reclassification of ineffectiveness to regulatory asset — (31 ) (31 ) Net current-period other comprehensive income 3,766 1,478 5,244 Balances, Dec. 31, 2013 $ (9,026 ) $ (6,151 ) $ (15,177 ) Other comprehensive loss before reclassifications: Postretirement benefit adjustments incurred during the year (3,344 ) — (3,344 ) Amounts reclassified from accumulated other comprehensive loss: Amortization of postretirement benefit net loss 1,021 — 1,021 Reclassification of net loss to interest charges — 212 212 Net current-period other comprehensive (loss) income (2,323 ) 212 (2,111 ) Balances, Dec. 31, 2014 $ (11,349 ) $ (5,939 ) $ (17,288 ) Other comprehensive income before reclassifications: Postretirement benefit adjustments incurred during the year (1,232 ) — (1,232 ) Amounts reclassified from accumulated other comprehensive loss: Amortization of postretirement benefit net loss 1,217 — 1,217 Reclassification of net loss to interest charges — 211 211 Net current-period other comprehensive income (15 ) 211 196 Balances, Dec. 31, 2015 $ (11,364 ) $ (5,728 ) $ (17,092 )

Miscellaneous Financial Informa

Miscellaneous Financial Information (Unaudited)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Miscellaneous Financial Information (Unaudited)	Note 19 — Miscellaneous Financial Information (Unaudited) Cleco Quarterly information for Cleco for 2015 and 2014 is shown in the following tables: 2015 (THOUSANDS, EXCEPT PER SHARE AMOUNTS) 1ST QUARTER 2ND QUARTER 3RD QUARTER 4TH QUARTER Operating revenue, net $ 295,457 $ 289,074 $ 345,468 $ 279,403 Operating income $ 62,722 $ 69,884 $ 102,572 $ 52,162 Net income applicable to common stock $ 26,922 $ 30,234 $ 54,663 $ 21,850 Basic earnings per average common share outstanding $ 0.45 $ 0.50 $ 0.90 $ 0.36 Diluted earnings per average common share outstanding $ 0.44 $ 0.50 $ 0.90 $ 0.36 Dividends on common stock $ 0.40 $ 0.40 $ 0.40 $ 0.40 Market sales price per share High $ 55.24 $ 54.88 $ 54.76 $ 53.75 Low $ 53.69 $ 53.59 $ 53.02 $ 48.47 2014 (THOUSANDS, EXCEPT PER SHARE AMOUNTS) 1ST QUARTER 2ND QUARTER 3RD QUARTER 4TH QUARTER Operating revenue, net $ 284,387 $ 309,070 $ 371,386 $ 304,643 Operating income $ 57,338 $ 66,721 $ 107,242 $ 54,729 Net income applicable to common stock $ 25,924 $ 36,633 $ 70,835 $ 21,347 Basic earnings per average common share outstanding $ 0.43 $ 0.61 $ 1.17 $ 0.35 Diluted earnings per average common share outstanding $ 0.43 $ 0.60 $ 1.17 $ 0.35 Dividends on common stock $ 0.3625 $ 0.40 $ 0.40 $ 0.40 Market sales price per share High $ 50.99 $ 59.13 $ 59.21 $ 55.36 Low $ 45.52 $ 49.32 $ 48.06 $ 46.11 Cleco Corporation’s common stock is listed for trading on the NYSE under the ticker symbol “CNL.” On December 31, 2015 , Cleco had 5,047 common shareholders and no preferred shareholders, as determined from the records of the transfer agent. On January 28, 2016, Cleco Corporation’s Board of Directors declared a quarterly dividend of $0.40 per share payable on February 16, 2016, to common shareholders of record at the close of business on February 8, 2016. In accordance with the Merger Agreement, until the completion of the Merger, Cleco Corporation’s Board of Directors may continue the declaration and payment of regular quarterly cash dividends to its shareholders, not to exceed $0.40 per share of common stock, with usual record and payment dates for such dividends in accordance with past dividend practices. For more information about the Merger, see Note 20 — “Agreement and Plan of Merger.” Cleco Power Quarterly information for Cleco Power for 2015 and 2014 is shown in the following tables: 2015 (THOUSANDS) 1ST QUARTER 2ND QUARTER 3RD QUARTER 4TH QUARTER Operating revenue, net $ 295,271 $ 288,885 $ 345,189 $ 279,122 Operating income $ 65,670 $ 70,243 $ 103,966 $ 54,321 Net income $ 28,605 $ 31,813 $ 58,661 $ 22,270 Distribution to Cleco Corporation (as sole member) $ 25,000 $ 35,000 $ 40,000 $ 35,000 2014 (THOUSANDS) 1ST QUARTER 2ND QUARTER 3RD QUARTER 4TH QUARTER Operating revenue, net $ 284,180 $ 308,859 $ 371,178 $ 304,432 Operating income $ 58,188 $ 67,032 $ 108,303 $ 66,189 Net income $ 26,307 $ 32,658 $ 65,544 $ 29,806 Contributions from Cleco Corporation $ 138,080 $ — $ — $ — Distribution to Cleco Corporation (as sole member) $ 35,000 $ 35,000 $ 15,000 $ 30,000

Agreement and Plan of Merger

Agreement and Plan of Merger	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
Agreement and Plan of Merger	Note 20 — Agreement and Plan of Merger On October 17, 2014, Cleco Corporation entered into the Merger Agreement with Cleco Partners and Merger Sub providing for the merger of Merger Sub with and into Cleco Corporation, with Cleco Corporation surviving the Merger as an indirect, wholly-owned subsidiary of Cleco Partners. Pursuant to the Merger Agreement, at the effective time of the Merger each outstanding share of Cleco Corporation common stock, par value $1.00 per share (other than Shares that are owned by Cleco Corporation, Cleco Partners, Merger Sub, or any other direct or indirect wholly-owned subsidiary of Cleco Partners or Cleco Corporation), will be converted into the right to receive $55.37 per share in cash, without interest, with all dividends payable before the effective time of the Merger. A Special Meeting of Shareholders of Cleco Corporation was held on February 26, 2015, in Pineville, Louisiana to obtain shareholder approval of the Merger Agreement. Cleco Corporation received approval of the Merger Agreement by a vote of approximately 77% of shares of common stock of Cleco Corporation entitled to be cast. The waiting period under the Hart-Scott-Rodino Antitrust Improvements Act of 1976 expired on May 4, 2015. On June 12, 2015, the Committee on Foreign Investment in the U.S. cleared the Merger to proceed without further review. On July 17, 2015, Cleco Power, Perryville, Attala, and Cleco Partners received approval of the Merger from FERC. On July 28, 2015, the FCC’s consent to Cleco Corporation’s request to transfer certain licenses to Cleco Power became final. On December 1, 2015, the FCC granted Cleco Corporation’s request for an extension to transfer the licenses until June 11, 2016. On February 10, 2015, Cleco Power filed an application with the LPSC seeking approval of the Merger. An ALJ hearing on the proposed Merger was held in November 2015, and on February 17, 2016, the ALJ issued a recommendation stating that the transaction as structured at the time of the hearing was not in the public interest. However, the ALJ ruled that, if the LPSC, within its broad discretion over mergers and acquisitions, determined that the transaction was in the public interest, approval should be conditioned on (1) the regulatory commitments made by Cleco Power and Cleco Partners be made a part of the transaction; and (2) consideration of double leveraging and tax issues be deferred for consideration in a future ratemaking proceeding, no later than 2017. On February 24, 2016, the LPSC denied the application to approve the Merger. Management is currently evaluating options relating to the Merger. As prescribed in the Merger Agreement, the deadline for completing the Merger was automatically extended to April 17, 2016, to enable satisfaction of the closing condition related to obtaining regulatory approvals. If the Merger is completed, Cleco Corporation will pay an additional $12.0 million in contingency fees to its financial advisors. The Merger Agreement provides for certain termination rights for both Cleco Corporation and Cleco Partners, and further provides that, upon termination of the Merger Agreement under certain specified circumstances, Cleco Corporation will be required to pay Cleco Partners a termination fee of $120.0 million . If the Merger Agreement is terminated under certain specified circumstances, Cleco Partners will be required to pay a termination fee to Cleco Corporation equal to $180.0 million . If the Merger Agreement is terminated due to lack of regulatory approval, neither Cleco Corporation nor Cleco Partners would be required to pay a termination fee.

Schedule I Financial Statements

Schedule I Financial Statements of Cleco Corporation	12 Months Ended
	Dec. 31, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Financial Information of Parent Company Only Disclosure	CLECO CORPORATION (Parent Company Only) SCHEDULE I Condensed Statements of Income FOR THE YEAR ENDED DEC. 31, (THOUSANDS) 2015 2014 2013 Operating expenses Administrative and general $ 1,891 $ 1,534 $ 2,501 Merger transaction costs 4,591 17,848 — Other operating expense 490 178 418 Total operating expenses 6,972 19,560 2,919 Operating loss (6,972 ) (19,560 ) (2,919 ) Equity income from subsidiaries, net of tax 141,636 162,331 155,360 Interest, net (1,731 ) (303 ) (2,380 ) Other income 17 2,457 3,392 Other expense (1,142 ) (158 ) (38 ) Income before income taxes 131,808 144,767 153,415 Federal and state income tax benefit (1,861 ) (9,972 ) (7,270 ) Net income applicable to common stock $ 133,669 $ 154,739 $ 160,685 The accompanying notes are an integral part of the condensed financial statements. CLECO CORPORATION (Parent Company Only) SCHEDULE I Condensed Statements of Comprehensive Income FOR THE YEAR ENDED DEC. 31, (THOUSANDS) 2015 2014 2013 Net income $ 133,669 $ 154,739 $ 160,685 Other comprehensive income (loss), net of tax: Postretirement benefits gain (loss) (net of tax expense of $3,670 in 2015, tax benefit of $4,378 in 2014, and tax expense of $3,137 in 2013) 5,869 (7,001 ) 5,016 Net gain on cash flow hedges (net of tax expense of $132 in 2015, $132 in 2014, and $925 in 2013) 211 212 1,478 Total other comprehensive income (loss), net of tax 6,080 (6,789 ) 6,494 Comprehensive income, net of tax $ 139,749 $ 147,950 $ 167,179 The accompanying notes are an integral part of the condensed financial statements. CLECO CORPORATION (Parent Company Only) SCHEDULE I Condensed Balance Sheets AT DEC. 31, (THOUSANDS) 2015 2014 Assets Current assets Cash and cash equivalents $ 2,236 $ 5,069 Accounts receivable - affiliate 7,669 8,967 Taxes receivable, net 14,746 2,288 Accumulated deferred federal and state income taxes, net — 72,270 Cash surrender value of trust-owned life insurance policies 53,821 51,489 Prepayments — 1,229 Interest receivable — 555 Other current assets — 12 Total current assets 78,472 141,879 Equity investment in investees 1,516,310 1,549,063 Tax credit fund investment, net 13,741 7,251 Accumulated deferred federal and state income taxes, net 123,690 71,397 Total assets $ 1,732,213 $ 1,769,590 Liabilities and shareholders’ equity Liabilities Current liabilities Accounts payable $ 908 $ 4,386 Accounts payable - affiliate 5,389 59,014 Other current liabilities 10,975 12,123 Total current liabilities 17,272 75,523 Postretirement benefit obligations 5,848 8,337 Other deferred credits 587 2,071 Long-term debt 33,665 56,389 Total liabilities 57,372 142,320 Commitments and contingencies (Note 5) Shareholders’ equity Common shareholders’ equity Common stock, $1 par value, authorized 100,000,000 shares, issued 61,058,918 and 61,051,286 shares and outstanding 60,482,468 and 60,421,467 shares at December 31, 2015, and 2014, respectively 61,059 61,051 Premium on common stock 418,518 415,482 Retained earnings 1,245,014 1,208,712 Treasury stock, at cost, 576,450 and 629,819 shares at December 31, 2015, and 2014, respectively (23,165 ) (25,310 ) Accumulated other comprehensive loss (26,585 ) (32,665 ) Total shareholders’ equity 1,674,841 1,627,270 Total liabilities and shareholders’ equity $ 1,732,213 $ 1,769,590 The accompanying notes are an integral part of the condensed financial statements. CLECO CORPORATION (Parent Company Only) SCHEDULE I Condensed Statements of Cash Flows FOR THE YEAR ENDED DEC. 31, (THOUSANDS) 2015 2014 2013 Operating activities Net cash provided by operating activities $ 128,909 $ 108,754 $ 159,430 Investing activities Contributions to tax credit fund (9,966 ) (55,315 ) (51,011 ) Return of equity investment in tax credit fund 2,128 2,579 1,619 Premiums paid on trust-owned life insurance (3,607 ) (2,831 ) (3,705 ) Net cash used in investing activities (11,445 ) (55,567 ) (53,097 ) Financing activities Draws on credit facility 57,000 97,000 48,000 Payments on credit facility (80,000 ) (45,000 ) (68,000 ) Repurchase of common stock — (12,449 ) — Dividends paid on common stock (97,283 ) (95,044 ) (86,376 ) Other financing (14 ) — — Net cash used in financing activities (120,297 ) (55,493 ) (106,376 ) Net decrease in cash and cash equivalents (2,833 ) (2,306 ) (43 ) Cash and cash equivalents at beginning of period 5,069 7,375 7,418 Cash and cash equivalents at end of period $ 2,236 $ 5,069 $ 7,375 Supplementary cash flow information Interest paid, net of amount capitalized $ 130 $ 189 $ 217 Income taxes paid (refunded), net $ 1,464 $ 15,013 $ (46,928 ) Supplementary non-cash investing and financing activity Issuance of common stock - ESPP $ — $ 220 $ 318 Non-cash contribution to subsidiary, net of tax $ — $ 142,880 $ — Non-cash distribution from subsidiary, net of tax $ 33,661 $ 138,080 $ — The accompanying notes are an integral part of the condensed financial statements. Note 1 — Summary of Significant Accounting Policies The condensed financial statements represent the financial information required by SEC Regulation S-X 5-04 for Cleco Corporation, which requires the inclusion of parent company only financial statements if the restricted net assets of consolidated subsidiaries exceed 25% of total consolidated net assets as of the last day of its most recent fiscal year. As of December 31, 2015 , Cleco Corporation’s restricted net assets of consolidated subsidiaries were $733.1 million and exceeded 25% of its total consolidated net assets. Cleco Corporation’s only major, first-tier subsidiary is Cleco Power. Cleco Power contains the LPSC-jurisdictional generation, transmission, and distribution electric utility operations serving Cleco’s traditional retail and wholesale customers. Prior to March 2014, when Evangeline owned and operated Coughlin, Midstream was also considered a first-tier subsidiary of Cleco Corporation. Subsequent to the transfer of Coughlin from Evangeline to Cleco Power in March 2014, Midstream was no longer considered a first-tier subsidiary. The accompanying financial statements have been prepared to present the results of operations, financial condition, and cash flows of Cleco Corporation on a stand-alone basis as a holding company. Investments in subsidiaries and other investees are presented using the equity method. These financial statements should be read in conjunction with Cleco’s consolidated financial statements. Note 2 — Debt At December 31, 2015 , and 2014 , Cleco Corporation had no short-term debt outstanding. At December 31, 2015 , Cleco Corporation’s long-term debt outstanding was $34.0 million , of which none was due within one year, compared to $57.0 million of long-term debt at December 31, 2014 , of which none was due within one year. The long-term debt at December 31, 2015 , and 2014 was the result of outstanding draws on its $250.0 million credit facility. At December 31, 2015 , Cleco Corporation had $34.0 million of borrowings outstanding under its $250.0 million credit facility at an all-in interest rate of 1.465% , leaving an available borrowing capacity of $216.0 million . The borrowings under the credit facility are considered to be long-term because the credit facility expires in 2018. The borrowing costs under the facility are equal to LIBOR plus 1.075% or ABR plus 0.075% , plus facility fees of 0.175% . At December 31, 2015 , Cleco Corporation was in compliance with the covenants in its credit facility. Note 3 — Cash Distributions and Equity Contributions Some provisions in Cleco Power’s debt instruments restrict the amount of equity available for distribution to Cleco Corporation by Cleco Power under specified circumstances. The most restrictive covenant requires Cleco Power’s total indebtedness to be less than or equal to 65% of total capitalization. At December 31, 2015 , $884.3 million of member’s equity was unrestricted. The following table summarizes the cash distributions Cleco Corporation received from affiliates during 2015 , 2014 , and 2013 : AT DEC. 31, (THOUSANDS) 2015 2014 2013 Cleco Power $ 135,000 $ 115,000 $ 105,000 Perryville 500 975 700 Attala 350 750 400 Total $ 135,850 $ 116,725 $ 106,100 Cleco Corporation made no contributions to affiliates during 2015 and 2013. Cleco Corporation made a $138.1 million non-cash contribution to Cleco Power during 2014 related to the transfer of Coughlin from Evangeline to Cleco Power. Note 4 — Income Taxes Cleco Corporation (Parent Company Only) Condensed Statements of Income reflect income tax benefits of $1.9 million , $10.0 million , and $7.3 million for the years ended December 31, 2015 , 2014 , and 2013 , respectively. In addition to these amounts, income tax expense of $79.6 million , $77.1 million , and $86.8 million is reflected in equity income of subsidiaries, net of tax for the years ended December 31, 2015 , 2014 , and 2013 , respectively. Note 5 — Commitments and Contingencies For information regarding commitments and contingencies related to Cleco Corporation, see Part II, Item 8, “Financial Statements and Supplementary Data — Notes to the Financial Statements — Note 14 — Litigation, Other Commitments and Contingencies, and Disclosures about Guarantees.” Note 6 — Agreement and Plan of Merger On October 17, 2014, Cleco Corporation entered into the Merger Agreement with Cleco Partners and Merger Sub providing for the merger of Merger Sub with and into Cleco Corporation, with Cleco Corporation surviving the Merger as an indirect, wholly-owned subsidiary of Cleco Partners. Pursuant to the Merger Agreement, at the effective time of the Merger each outstanding share of Cleco Corporation common stock, par value $1.00 per share (other than shares that are owned by Cleco Corporation, Cleco Partners, Merger Sub, or any other direct or indirect wholly-owned subsidiary of Cleco Partners or Cleco Corporation), will be converted into the right to receive $55.37 per share in cash, without interest, with all dividends payable before the effective time of the Merger. A Special Meeting of Shareholders of Cleco Corporation was held on February 26, 2015, in Pineville, Louisiana to obtain shareholder approval of the Merger Agreement. Cleco Corporation received approval of the Merger Agreement by a vote of approximately 77% of shares of common stock of Cleco Corporation entitled to be cast. The waiting period under the Hart-Scott-Rodino Antitrust Improvements Act of 1976 expired on May 4, 2015. On June 12, 2015, the Committee on Foreign Investment in the U.S. cleared the Merger to proceed without further review. On July 17, 2015, Cleco Power, Perryville, Attala, and Cleco Partners received approval of the Merger from FERC. On July 28, 2015, the FCC’s consent to Cleco Corporation’s request to transfer certain licenses to Cleco Power became final. On December 1, 2015, the FCC granted Cleco Corporation’s request for an extension to transfer the licenses until June 11, 2016. On February 10, 2015, Cleco Power filed an application with the LPSC seeking approval of the Merger. An ALJ hearing on the proposed Merger was held in November 2015, and on February 17, 2016, the ALJ issued a recommendation stating that the transaction as structured at the time of the hearing was not in the public interest. However, the ALJ ruled that, if the LPSC, within its broad discretion over mergers and acquisitions, determined that the transaction was in the public interest, approval should be conditioned on (1) the regulatory commitments made by Cleco Power and Cleco Partners be made a part of the transaction; and (2) consideration of double leveraging and tax issues be deferred for consideration in a future ratemaking proceeding, no later than 2017. On February 24, 2016, the LPSC denied the application to approve the Merger. Management is currently evaluating options relating to the Merger. If the Merger Agreement is terminated due to lack of regulatory approval, neither Cleco Corporation nor Cleco Partners would be required to pay a termination fee. If the Merger is completed, Cleco Corporation will pay an additional $12.0 million in contingency fees to its financial advisors. For more information regarding the Merger see Part II, Item 8, “Financial Statements and Supplementary Data — Notes to the Financial Statements — Note 20 — Agreement and Plan of Merger.”

Schedule II Valuation and Quali

Schedule II Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2015
Valuation and Qualifying Accounts [Abstract]
Schedule II - Valuation and Qualifying Accounts	CLECO CORPORATION SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS (THOUSANDS) BALANCE AT ADDITIONS TO COSTS AND EXPENSES UNCOLLECTIBLE BALANCE AT END OF PERIOD (1) Allowance for Uncollectible Accounts Year Ended Dec. 31, 2015 $ 922 $ 2,986 $ 1,234 $ 2,674 Year Ended Dec. 31, 2014 $ 849 $ 1,980 $ 1,907 $ 922 Year Ended Dec. 31, 2013 $ 1,105 $ 1,232 $ 1,488 $ 849 (1) Deducted in the consolidated balance sheet (THOUSANDS) BALANCE AT BEGINNING OF PERIOD ADDITIONS DEDUCTIONS BALANCE AT END OF PERIOD (1) Unrestricted Storm Reserve Year Ended Dec. 31, 2015 $ 3,322 $ — $ 521 $ 2,801 Year Ended Dec. 31, 2014 $ 1,236 $ 4,133 $ 2,047 $ 3,322 Year Ended Dec. 31, 2013 $ 1,792 $ — $ 556 $ 1,236 Restricted Storm Reserve Year Ended Dec. 31, 2015 $ 14,916 $ 1,261 $ — $ 16,177 Year Ended Dec. 31, 2014 $ 17,646 $ 1,414 $ 4,144 $ 14,916 Year Ended Dec. 31, 2013 $ 16,285 $ 1,593 $ 232 $ 17,646 (1) Included in the consolidated balance sheet CLECO POWER SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS (THOUSANDS) BALANCE AT ADDITIONS TO COSTS AND EXPENSES UNCOLLECTIBLE BALANCE AT END OF PERIOD (1) Allowance for Uncollectible Accounts Year Ended Dec. 31, 2015 $ 922 $ 2,986 $ 1,234 $ 2,674 Year Ended Dec. 31, 2014 $ 849 $ 1,980 $ 1,907 $ 922 Year Ended Dec. 31, 2013 $ 1,105 $ 1,232 $ 1,488 $ 849 (1) Deducted in the consolidated balance sheet (THOUSANDS) BALANCE AT BEGINNING OF PERIOD ADDITIONS DEDUCTIONS BALANCE AT END OF PERIOD (1) Unrestricted Storm Reserve Year Ended Dec. 31, 2015 $ 3,322 $ — $ 521 $ 2,801 Year Ended Dec. 31, 2014 $ 1,236 $ 4,133 $ 2,047 $ 3,322 Year Ended Dec. 31, 2013 $ 1,792 $ — $ 556 $ 1,236 Restricted Storm Reserve Year Ended Dec. 31, 2015 $ 14,916 $ 1,261 $ — $ 16,177 Year Ended Dec. 31, 2014 $ 17,646 $ 1,414 $ 4,144 $ 14,916 Year Ended Dec. 31, 2013 $ 16,285 $ 1,593 $ 232 $ 17,646 (1) Included in the consolidated balance sheet

Summary of Significant Accoun32

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Use of Estimates, Policy	The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
Principles of Consolidation, Policy	The accompanying consolidated financial statements of Cleco include the accounts of Cleco and its majority-owned subsidiaries after elimination of intercompany accounts and transactions.
Statements of Cash Flows, Policy	Cleco and Cleco Power’s Consolidated Statements of Cash Flows are prepared using the indirect method. This method requires adjusting net income to remove the effects of all deferrals and accruals of operating cash receipts and payments and to remove items whose cash effects are related to investing and financing cash flows. Derivatives meeting the definition of an accounting hedge are classified in the same category as the item being hedged.
Regulation, Policy	Cleco Power is subject to regulation by FERC and the LPSC. Cleco Power complies with the accounting policies and practices prescribed by its regulatory commissions. Cleco Power’s retail rates are regulated by the LPSC and its tariffs for transmission services are regulated by FERC. Rates for wholesale power sales are based on market-based rates, pending FERC review of Cleco Power’s generation market power analysis. Cleco Power capitalizes or defers certain costs for recovery from customers and recognizes a liability for amounts expected to be returned to customers based on regulatory approval and management’s ongoing assessment that it is probable these items will be recovered through the ratemaking process. Regulatory assets and liabilities are amortized consistent with the treatment of the related cost in the ratemaking process. Pursuant to this regulatory approval, Cleco Power has recorded regulatory assets and liabilities. Any future plan adopted by the LPSC for purposes of transitioning utilities from LPSC regulation to retail competition may affect the regulatory assets and liabilities recorded by Cleco Power if the criteria for the application of the authoritative guidelines for industry regulated operations cannot continue to be met. At this time, Cleco cannot predict whether any legislation or regulation affecting Cleco Power will be enacted or adopted and, if enacted, what form such legislation or regulation may take. Cleco Power capitalizes or defers certain costs for recovery from customers and recognizes a liability for amounts expected to be returned to customers based on regulatory approval and management’s ongoing assessment that it is probable these items will be recovered or refunded through the ratemaking process. Under the current regulatory environment, Cleco Power believes these regulatory assets will be fully recoverable; however, if in the future, as a result of regulatory changes or competition, Cleco Power’s ability to recover these regulatory assets would no longer be probable, then to the extent that such regulatory assets were determined not to be recoverable, Cleco Power would be required to write-down such assets. In addition, potential deregulation of the industry or possible future changes in the method of rate regulation of Cleco Power could require discontinuance of the application of these authoritative guidelines.
Asset Retirement Obligation, Policy	Cleco Power recognizes an ARO when there is a legal obligation under existing or enacted law, statute, written or oral contract, or by legal construction under the doctrine of promissory estoppel to incur costs to remove an asset when the asset is retired. These guidelines also require an ARO which is conditional on a future event to be recorded even if the event has not yet occurred. Cleco Power recognizes AROs at the present value of the projected liability in the period in which it is incurred, if a reasonable estimate of fair value can be made. The liability is then accreted to its present value each accounting period. Cleco Power defers this accretion as a regulatory asset based on its determination that these costs can be collected from customers. Concurrent with the recognition of the liability, these costs are capitalized to the related property, plant, and equipment asset. These capitalized costs are depreciated over the same period as the related property asset. Cleco Power also defers the current depreciation of the asset retirement cost as a regulatory asset. On April 17, 2015, the EPA published the final rule in the Federal Register for regulating the disposal and management of CCRs from coal-fired power plants under Subtitle D of the Resource Conservation and Recovery Act. The Subtitle D option will regulate CCRs in a manner similar to industrial solid waste. The final rule does not require expensive synthetic lining of existing impoundments. At December 31, 2015, based on management’s best estimate of the retirement costs related to this ruling, Cleco Power recorded a $1.0 million increase to its ARO for the retirement of certain ash disposal facilities. All costs of the CCR rule are expected to be recovered from customers in future rates. The actual asset retirement costs related to the CCR rule requirements may vary substantially from the estimates used to record the increased obligation due to the uncertainty about the compliance strategies that will be used and the preliminary nature of available data used to estimate costs. Cleco Power will continue to gather additional data in future periods and will make decisions about compliance strategies and the timing of closure activities. As this additional information becomes available, Cleco Power will update the ARO balance for these changes in estimates.
Property, Plant, and Equipment, Policy	Property, plant, and equipment consists primarily of regulated utility generation and energy transmission and distribution assets. Regulated assets, utilized primarily for retail operations and electric transmission and distribution, are stated at the cost of construction, which includes certain materials, labor, payroll taxes and benefits, administrative and general costs, and the estimated cost of funds used during construction. Jointly owned assets are reflected in property, plant, and equipment at Cleco Power’s share of the cost to construct or purchase the assets. Upon retirement or disposition, the cost of Cleco Power’s depreciable plant and the cost of removal, net of salvage value, are charged to accumulated depreciation. For Cleco’s other depreciable assets, upon disposition or retirement, the difference between the net book value of the property and any proceeds received for the property is recorded as a gain or loss on asset disposition on Cleco’s Consolidated Statements of Income. Any cost incurred to remove the asset is charged to expense. Cleco’s cost of improvements to property, plant, and equipment is capitalized. Costs associated with repairs and major maintenance projects are expensed as incurred. Cleco capitalizes the cost to purchase or develop software for internal use.
Deferred Project Costs, Policy	Cleco defers costs related to the initial stage of a construction project during which time the feasibility of the construction of property, plant, and equipment is being investigated.
Inventories, Policy	Both fuel inventory and materials and supplies are stated at average cost and are issued from stock using the average cost of existing stock. Materials and supplies are recorded when purchased and subsequently charged to expense or capitalized to property, plant, and equipment when installed.
Accounts Receivable, Policy	Accounts receivable are recorded at the invoiced amount and do not bear interest. It is the policy of management to review the outstanding accounts receivable monthly, as well as the bad debt write-offs experienced in the past, and establish an allowance for doubtful accounts. Account balances are charged off against the allowance when management determines it is probable the receivable will not be recovered.
Financing Receivables, Policy	Each subsidiary leases its respective transmission assets to a single counterparty. Both counterparties are considered credit worthy and are expected to pay their obligations when due, thus, no allowance for credit loss has been recognized. Management bases this assessment on the following common factors of each counterparty: • both counterparties use the respective transmission facilities to move electricity from its power plants to the regional transmission grid, • neither counterparty has another avenue to move electricity from its respective power plants to the regional transmission grid, • the stream of payments was approved by FERC through respective rate orders, and • both counterparties serve retail and wholesale customers in their respective service territories under LPSC oversight that allows recovery of prudent costs, of which, the stream of payments under the direct financing leases appear to be prudent. Management monitors both entities for indication of adverse actions by their respective public service commissions and market conditions which would indicate an inability to pay their obligations under the direct financing leases when due.
Reserves, Policy	Cleco maintains property insurance on generating stations, buildings and contents, and substations. Cleco is self-insured for any damage to transmission and distribution lines. To mitigate the exposure to potential financial loss for damage to lines, Cleco maintains an LPSC-approved funded storm reserve. Cleco also maintains liability and workers’ compensation insurance to mitigate financial losses due to injuries and damages to the property of others. Cleco’s insurance covers claims that exceed certain self-insured limits. For claims that do not meet the limits to be covered by insurance, Cleco maintains reserves. Additionally, Cleco maintains directors and officers insurance to protect managers from claims which may arise from their decisions and actions taken within the scope of their regular duties.
Cash Equivalents, Policy	Cleco considers highly liquid, marketable securities, and other similar instruments with original maturity dates of three months or less to be cash equivalents.
Restricted Cash, Policy	Various agreements to which Cleco is subject contain covenants that restrict its use of cash. As certain provisions under these agreements are met, cash is transferred out of related escrow accounts and becomes available for its intended purposes and/or general corporate purposes Cleco Katrina/Rita has the right to bill and collect storm restoration costs from Cleco Power’s customers. As cash is collected, it is restricted for payment of administration fees, interest, and principal on storm recovery bonds.
Equity Investments, Policy	Cleco evaluates for impairments of equity method investments at each balance sheet date whether events and circumstances have occurred that indicate a possible other-than-temporary decline in the fair value of the investment and the possible inability to recover the carrying value through operations. Cleco uses estimates of the future cash flows from the investee and observable market transactions in order to calculate fair value and recoverability. An impairment is recognized when an other-than-temporary decline in market value occurs and recovery of the carrying value is not probable. Cleco and Cleco Power account for investments in unconsolidated affiliated companies using the equity method of accounting. The amounts reported on Cleco and Cleco Power’s Consolidated Balance Sheets represent assets contributed by Cleco Corporation or Cleco Power, plus their share of the net income of the affiliate, less any distributions of earnings (dividends) received from the affiliate. The revenues and expenses (excluding income taxes) of these affiliates are netted and reported on one line item as equity income from investees on Cleco and Cleco Power’s Consolidated Statements of Income. Cleco and Cleco Power apply the equity method of accounting to report the investment in Oxbow in the consolidated financial statements. Under the equity method, the assets and liabilities of this entity are reported as Equity investment in investees on Cleco and Cleco Power’s Consolidated Balance Sheets. The revenue and expenses (excluding income taxes) of this entity are netted and reported as equity income or loss from investees on Cleco and Cleco Power’s Consolidated Statements of Income
Regulatory Income Taxes, Policy	Cleco accounts for income taxes under the asset and liability method. Cleco provides for federal and state income taxes currently payable, as well as for those deferred due to timing differences between reporting income and expenses for financial statement purposes versus tax purposes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to be applied to taxable income in the years in which those temporary differences are expected to be recovered or settled. Beginning with the December 31, 2015, reporting period, deferred tax assets and liabilities are classified as noncurrent on Cleco and Cleco Power’s Consolidated Balance Sheets due to the early adoption of new accounting guidance. Prior periods were not retrospectively adjusted. For more information on the new accounting guidance, see “— Recent Authoritative Guidance.” Cleco’s income tax expense and related regulatory assets and liabilities could be affected by changes in its assumptions and estimates and by ultimate resolution of assumptions and estimates with taxing authorities. Cleco files a federal consolidated income tax return for all wholly owned subsidiaries. Cleco computes its federal and state income taxes as if it were a stand-alone taxpayer. The LPSC generally requires Cleco Power to flow the effects of state income taxes to customers immediately. The LPSC specifically requires that the state tax benefits associated with the deductions related to certain storm damages be normalized. The regulatory asset recorded for deferred income taxes represents the effect of tax benefits or detriments that must be flowed through to customers as they are received or paid. The amounts deferred are attributable to differences between book and tax recovery periods.
Income Taxes, Policy	In 2008, Cleco Corporation and U.S. Bancorp Community Development Corporation (USBCDC) formed the NMTC Fund. The purpose of the NMTC Fund is to invest in projects located in qualified active low-income communities that are underserved by typical debt capital markets. These investments are designed to generate NMTCs and Historical Rehabilitation tax credits. The NMTC Fund was later amended to include renewable energy investments. The majority of the energy investments qualify for grants under Section 1603 of the ARRA. The gross investment amortization expense of the NMTC Fund will be recognized over a nine -year period, with two years remaining under the new amendment, using the cost method. The grants received under Section 1603, which allow certain projects to receive a federal grant in lieu of tax credits, and other cash reduce the basis of the investment. Periodic amortization of the investment and the deferred taxes generated by the basis reduction temporary difference are included as components of income tax expense. Investment tax credits, which were deferred for financial statement purposes, are amortized as a reduction to income tax expense over the estimated service lives of the properties that gave rise to the credits. Cleco and the NMTC Fund have elected to receive cash grants under the ARRA for investments in various projects. Cleco has elected to reduce the carrying value of the qualifying assets as cash grants are received, which will reduce the amount of depreciation expense recognized after the underlying assets are placed in service. Certain of the cash grants also reduce the tax basis of the underlying assets. Grants received via the NMTC Fund reduce the carrying value of the investment for GAAP, but do not reduce the income tax basis of the investment. Cleco classifies all interest related to uncertain tax positions as a component of interest payable and interest expense. Valuation allowances are recorded to reduce deferred tax assets when it is more likely than not that a tax benefit will not be realized. Cleco classifies income tax penalties as a component of other expenses.
Debt Issuance Costs, Premiums, and Discounts, Policy	Issuance costs, premiums, and discounts applicable to debt securities are amortized to income ratably over the lives of the related issues. Expenses and call premiums related to refinanced Cleco Power debt are deferred and amortized over the life of the new issue. Premiums and discounts are presented as a direct deduction from the carrying value of the related debt liability. In accordance with accounting guidance issued in April 2015, debt issuance costs are now presented as a direct deduction from the carrying value of the related debt liability.
Revenue and Fuel Costs, Policy	Utility Revenue Revenue from sales of electricity is recognized when the service is provided. The costs of fuel and purchased power used for retail customers currently are recovered from customers through the FAC. These costs are subject to audit and final determination by regulators. Excise taxes and pass-through fees collected on the sale of electricity are not recorded in utility revenue. Unbilled Revenue Cleco Power accrues estimated revenue monthly for energy used by customers but not yet billed. The monthly estimated unbilled revenue amounts are recorded as unbilled revenue and a receivable. During the third quarter of 2014, Cleco Power began using actual customer energy consumption data available from AMI to calculate unbilled revenues. Other Operations Revenue Other operations revenue is recognized at the time products or services are provided to and accepted by customers. Sales/Excise Taxes Cleco Power collects a sales and use tax on the sale of electricity that subsequently is remitted to the state in accordance with state law. These amounts are not recorded as income or expense on Cleco’s Consolidated Statements of Income but are reflected at gross amounts on Cleco’s Consolidated Balance Sheets as a receivable until the tax is collected and as a payable until the liability is paid. Cleco currently does not have any excise taxes reflected on its income statement. Franchise Fees Cleco Power collects a consumer fee for one of its franchise agreements. This fee is not recorded on Cleco’s Consolidated Statements of Income as revenue and expense, but is reflected at gross amounts on Cleco’s Consolidated Balance Sheets as a receivable until it is collected and as a payable until the liability is paid.
Allowance for Funds Used During Construction (AFUDC), Policy	The capitalization of AFUDC by Cleco Power is a utility accounting practice prescribed by FERC and the LPSC. AFUDC represents the estimated debt and equity costs of capital funds that are necessary to finance construction of new and existing facilities. While cash is not realized currently from such allowance, AFUDC increases the revenue requirement over the same life of the plant through a higher rate base and higher depreciation. Under regulatory practices, a return on and recovery of AFUDC is permitted in setting rates charged for utility services.
Fair Value Measurement, Policy	Various accounting pronouncements require certain assets and liabilities to be measured at their fair values. Some assets and liabilities are required to be measured at their fair value each reporting period, while others are required to be measured only one time, generally at the date of acquisition or debt issuance. Cleco and Cleco Power disclose the fair value of certain assets and liabilities by one of three levels when required for recognition purposes. Cleco utilizes different valuation techniques for fair value calculations. In order to measure the fair value for Level 1 assets and liabilities, Cleco obtains the closing price from published indices in active markets for the various instruments and multiplies this price by the appropriate number of instruments held. Level 2 fair values are determined by obtaining the closing price of similar assets and liabilities from published indices in active markets and then discounting the price to the current period using a U.S. Treasury published interest rate as a proxy for a risk-free rate of return. Cleco has consistently applied the Level 2 fair value technique from fiscal period to fiscal period. Level 3 fair values occur in situations in which there is little, if any, market activity for the asset or liability at the measurement date and therefore RTO auction prices are used.
Risk Management, Policy	Market risk inherent in Cleco’s market risk-sensitive instruments and positions includes potential changes in value arising from changes in interest rates and the commodity market prices of power, FTRs, and natural gas in the industry on different energy exchanges. Cleco’s Energy Market Risk Management Policy authorizes the use of various derivative instruments, including exchange traded futures and option contracts, forward purchase and sales contracts, and swap transactions to reduce exposure to fluctuations in the price of power, FTRs, and natural gas. Cleco evaluates derivatives and hedging activities to determine whether market risk-sensitive instruments and positions are required to be marked-to-market. With the exception of FTRs, Cleco Power’s market risk-sensitive instruments and positions qualify for the normal-purchase, normal-sale exception to mark-to-market accounting because Cleco Power takes physical delivery and the instruments and positions are used to satisfy customer requirements. Cleco Power may also enter into risk mitigating positions that would not meet the requirements of a normal-purchase, normal-sale transaction in order to attempt to mitigate the volatility in customer fuel costs. These positions are marked-to-market with the resulting gain or loss recorded on Cleco and Cleco Power’s Consolidated Balance Sheets as a component of energy risk management assets or liabilities. Such gain or loss is deferred as a component of deferred fuel assets or liabilities in accordance with regulatory policy. When these positions close, actual gains or losses are included in the FAC and reflected on customers’ bills as a component of the fuel cost adjustment. There were no open natural gas positions at December 31, 2015 , or 2014 . In June 2015, the LPSC approved a long-term natural gas hedging pilot program that requires Cleco Power to establish a proposal for a long-term natural gas procurement program that will be designed to provide gas price stability for a minimum of five years. This proposal is required to be submitted to the LPSC by June 30, 2018. Cleco Power purchases the majority of its FTRs in annual auctions facilitated by MISO during the second quarter of each year and may also purchase additional FTRs in monthly auctions facilitated by MISO. FTRs are derivative instruments which represent economic hedges of future congestion charges that will be incurred in serving Cleco Power’s customer load. They are not designated as hedging instruments for accounting purposes. Cleco Power initially records FTRs at their estimated fair value and subsequently adjusts the carrying value to their estimated fair value at the end of each accounting period based on the most recent MISO FTR auction prices. Unrealized gains or losses on FTRs held by Cleco Power are included in Accumulated deferred fuel on Cleco and Cleco Power’s Consolidated Balance Sheets. Realized gains or losses on settled FTRs are recorded in Electric operations or Power purchased for utility customers on Cleco and Cleco Power’s Consolidated Statements of Income. At December 31, 2015 , Cleco and Cleco Power’s Consolidated Balance Sheets reflected the fair value of open FTR positions of $7.7 million in Energy risk management assets and $0.3 million in Energy risk management liabilities, compared to $10.8 million in Energy risk management assets and $0.8 million in Energy risk management liabilities at December 31, 2014 . For more information on FTRs, see Note 5 — “Fair Value Accounting — Commodity Contracts.” Cleco and Cleco Power maintain a master netting agreement policy and monitor credit risk exposure through review of counterparty credit quality, counterparty credit exposure, and counterparty concentration levels. Cleco manages these risks by establishing appropriate credit and concentration limits on transactions with counterparties and requiring contractual guarantees, cash deposits, or letters of credit from counterparties or their affiliates, as deemed necessary. Cleco Power has agreements in place with various counterparties that authorize the netting of financial buys and sells and contract payments to mitigate credit risk for transactions entered into for risk management purposes. Cleco may enter into contracts to mitigate the volatility in interest rate risk. These contracts include, but are not limited to, interest rate swaps and treasury rate locks.
Recent Authoritative Guidance, Policy	The Registrants adopted, or will adopt, the recent authoritative guidance listed below on their respective effective dates. In May 2014, FASB amended the accounting guidance for revenue recognition. The amended guidance affects entities that enter into contracts for the transfer of non-financial assets unless those contracts are within the scope of other standards. The core principle of this guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Under the new guidance, an entity must identify the performance obligations in a contract and the transaction price, and allocate the price to specific performance obligations to recognize the revenue when the obligation is completed. The amendments in this update also require disclosure of sufficient information to allow users to understand the nature, amount, timing, and uncertainty of revenue and cash flow arising from contracts. In August 2015, FASB amended the guidance to provide for a one-year deferral of the effective date. The standard will be effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. Cleco does not plan to early adopt the amended guidance. Reporting entities have the option of using either a full retrospective or a modified retrospective approach. Management will evaluate the advantages and disadvantages of each transition method before selecting the method of adoption. Management is assessing the potential areas of impact, including the identification of specific contracts that would fall under the scope of this guidance. Management will continue evaluating the impact that the adoption of this guidance will have on the results of operations, financial condition, and cash flows of the Registrants. In February 2015, FASB amended the accounting guidance for the consolidation analysis. All legal entities are subject to re-evaluation under this revised consolidation model. The adoption of this guidance is effective for annual periods beginning after December 15, 2015, including interim periods within that reporting period. Early adoption is permitted, including adoption in an interim period. Reporting entities may apply these amendments using a modified retrospective approach by recording a cumulative-effect adjustment to equity as of the beginning of the fiscal year of adoption. This guidance will not have an impact on the results of operations, financial condition, or cash flows of the Registrants. In April 2015, FASB amended the accounting guidance to simplify the presentation of debt issuance costs. This guidance requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The adoption of this guidance is effective for annual periods beginning after December 15, 2015, including interim periods within that reporting period. Early adoption is permitted. Entities should apply these amendments on a retrospective basis, wherein the balance sheet of each individual period presented should be adjusted to reflect the period-specific effects of applying the new guidance. Prior to the application of the new guidance, Cleco recorded debt issuance costs in Other deferred charges on Cleco’s Consolidated Balance Sheets. Cleco early adopted the revisions to this amendment beginning with the December 31, 2015, reporting period. The adoption of this guidance did not have an impact on the results of operations, financial condition, or cash flows of the Registrants. For more information on debt issuance costs, see “— Debt Issuance Costs, Premiums, and Discounts” and Note 6 — “Debt.” In April 2015, FASB issued accounting guidance for a customer’s accounting for fees paid in a cloud computing arrangement. This amendment provides guidance to customers about whether a cloud computing arrangement includes a software license. If a cloud computing arrangement includes a software license, the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. The adoption of this guidance is effective for annual periods beginning after December 15, 2015, including interim periods within that reporting period. Early adoption is permitted. Entities can elect to adopt the amendments either prospectively to all arrangements entered into or materially modified after the effective date or retrospectively. The adoption of this guidance will not impact the results of operations, financial condition, or cash flows of the Registrants. In April 2015, FASB amended the accounting guidance for fair value measurements. This guidance permits entities, as a practical expedient, to measure the fair value of certain investments using the net asset value per share of the investment. These investments are currently categorized within the fair value hierarchy on the basis of whether the investment is redeemable at net asset value on the measurement date, never redeemable at net asset value, or redeemable at net asset value at a future date. This amendment removed the requirement to categorize within the fair value hierarchy all investments for which fair value is measured using the net asset value per share practical expedient. The amendment also removed the requirement to make certain disclosures for all investments that are eligible to be measured at fair value using the net asset value per share practical expedient. Those disclosures are limited to investments for which the entity has elected to measure the fair value using that practical expedient. The adoption of this guidance is effective for annual periods beginning after December 15, 2015, including interim periods within that reporting period. Early adoption is permitted. These amendments should be applied retrospectively to all periods presented. The retrospective approach requires that an investment for which fair value is measured using the net asset value per share practical expedient be removed from the fair value hierarchy in all periods presented. Cleco early adopted the revisions to this amendment beginning with the December 31, 2015, reporting period. The adoption of this guidance did not have an impact on the results of operations, financial condition, or cash flows of the Registrants. For more information see Note 8 — “Pension Plan and Employee Benefits — Fair Value Disclosures.” In July 2015, FASB issued the accounting guidance to simplify the measurement of inventory. This guidance requires entities to measure inventory at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The adoption of this guidance is effective for annual periods beginning after December 15, 2016, including interim periods within that reporting period. These amendments should be applied prospectively with earlier application permitted as of the beginning of an interim or annual reporting period. Management is currently evaluating this guidance, but does not expect it to have an impact on the results of operations, financial condition, or cash flows of the Registrants. In August 2015, FASB amended the derivatives and hedging accounting guidance to allow the application of the normal-purchases and normal-sales scope exception to certain electricity contracts within nodal energy markets. The amendments specify that purchases and sales of electricity on a forward basis within nodal energy markets do not constitute net settlement of a contract. The adoption of this guidance is effective immediately and should be applied prospectively. This amended guidance preserves Cleco Power’s current accounting elections; therefore, the adoption of this guidance did not have an impact on the results of operations, financial condition, or cash flows of the Registrants. In September 2015, FASB amended the business combinations guidance to simplify the accounting for measurement-period adjustments. This guidance eliminates the requirement to retrospectively account for these adjustments. The adoption of this guidance is effective for fiscal years beginning after December 15, 2015, including interim periods within those fiscal years. These amendments should be applied prospectively to adjustments to provisional amounts that occur after the effective date with earlier application permitted. Currently, this guidance is not applicable to Cleco, and as a result, will not have an impact on the results of operations, financial condition, or cash flows of the Registrants. However, if the Merger is completed, this guidance will be adopted by the Registrants. In November 2015, FASB amended the income taxes guidance to simplify the balance sheet classification of deferred taxes. This guidance requires that deferred tax liabilities and assets be classified as non-current in a classified statement of financial position. The adoption of this guidance is effective for annual periods beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is permitted. Cleco early adopted this amended guidance beginning with the December 31, 2015, reporting period, with prospective application. The adoption of this guidance did not have an impact on the results of operations, financial condition, or cash flows of the Registrants. In January 2016, FASB amended the guidance for recognition and measurement of financial assets and liabilities. These amendments address certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. The adoption of this guidance is effective for fiscal years beginning after December 15, 2017, including interim periods within those years. Management does not expect this guidance to have a significant impact on the results of operations, financial condition, or cash flows of the Registrants. In February 2016, FASB amended the guidance to account for leases. This guidance is intended to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. The adoption of this guidance is effective for fiscal years beginning after December 15, 2018, including interim periods within those years. Early adoption will be permitted. Management is evaluating the impact that the adoption of this guidance will have on the results of operations, financial condition, and cash flows of the Registrants.
Accounting for MISO Transactions, Policy	Cleco Power participates in MISO’s Energy and Operating Reserve market where sales and purchases are netted hourly. If the hourly activity nets to sales, the result is reported in Electric operations on Cleco and Cleco Power’s Consolidated Statements of Income. If the hourly activity nets to purchases, the result is reported in Power purchased for utility customers on Cleco and Cleco Power’s Consolidated Statements of Income.
Regulatory Assets and Liabilities, ARO, Policy	Cleco Power has recorded an ARO liability for the retirement of certain ash disposal facilities.
Share-based Compensation, Option, and Incentive Plans, Policy	Assuming achievement of vesting requirements is probable, stock-based compensation expense of non-vested stock is recorded during the service periods, which are generally three years, after which the restrictions lapse. All stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as an expense in the income statement over the requisite service period of the award. Awards that vest pro rata during the requisite service period that contain only a service condition are defined as having a graded vesting schedule and could be treated as multiple awards with separate vesting schedules. However, Cleco has elected to treat grants with graded vesting schedules as one award and recognize the related compensation expense on a straight-line basis over the requisite service period. The ESPP does not contain optionality features beyond those listed by the authoritative guidance on stock-based compensation. Therefore, Cleco is not required to recognize a fair-value expense related to the ESPP. Recipients of non-vested stock have full voting rights of a stockholder. At the time restrictions lapse, the accrued dividend equivalent units are paid to the recipient only to the extent that target shares vest. In order to vest, the non-vested stock requires the satisfaction of a service requirement and a market-based requirement. Recipients of non-vested stock are eligible to receive opportunity instruments if certain market-based measures are exceeded. Cleco also awards non-vested stock with only a service period requirement to certain employees and directors. These awards require the satisfaction of a pre-determined service period in order for the shares to vest. Under the 2010 LTIP plan, common stock equivalent units are also available to be awarded. Because they are settled in cash, awarded common stock equivalent units are classified as a liability. Recipients of common stock equivalent units receive dividend equivalent units under the same terms as the dividends paid on non-vested stock. Also like non-vested stock, common stock equivalent units require the satisfaction of a service requirement and a market-based requirement. Recipients of common stock equivalent units are eligible to receive opportunity instruments if certain market-based measures are exceeded. At December 31, 2015 , and 2014 , Cleco had two stock-based compensation plans: the ESPP and the LTIP. In accordance with the Merger Agreement, the ESPP has been suspended and will be terminated if the Merger is completed. If the Merger closes, all unvested shares outstanding under the LTIP that were granted prior to January 1, 2015, will vest at target and be paid out in cash to plan participants in accordance with the terms of the Merger Agreement. Unvested shares granted in 2015 will be prorated to the target amount and be paid out in cash to plan participants in accordance with the terms of the Merger Agreement. Cleco did not modify any of the terms of outstanding awards. Cleco has recognized stock-based compensation expense for these provisions in accordance with the non-substantive vesting period approach. Stock options, restricted stock, also known as non-vested stock, common stock equivalent units, and stock appreciation rights may be granted or awarded to certain officers, key employees, or directors of Cleco Corporation and its affiliates under the LTIP. On December 31, 2009, the 2000 LTIP expired and no further grants or awards were made under this plan. The grants and awards that had been made under the 2000 LTIP were to remain outstanding and in effect until exercised, matured, expired, or forfeited in accordance with their existing terms. During 2015, all restrictions on non-vested shares previously awarded pursuant to the 2000 LTIP had lapsed. As of December 31, 2015 , no shares of non-vested Cleco Corporation common stock remained outstanding under the 2000 LTIP. There were no stock options or common stock equivalent units outstanding under this plan at December 31, 2015 . With shareholder approval, the 2010 LTIP became effective January 1, 2010. Under this plan, a maximum of 2,250,000 shares of Cleco Corporation common stock can be granted or awarded. During 2015, Cleco granted 9,611 shares of stock to directors of Cleco pursuant to the LTIP. All of these shares vested immediately upon award and were issued from shares previously purchased through Cleco’s common stock repurchase program. At December 31, 2015 , there were 1,207,560 shares available for future grants or awards under the 2010 LTIP. Prior to October 17, 2014, regular, full-time, and part-time employees of Cleco Corporation and its participating subsidiaries, except officers, general managers, and employees who owned 5% or more of Cleco Corporation’s stock, were eligible to participate in the ESPP. No trust or other fiduciary account was established in connection with the ESPP. Shares of common stock were purchased at a 5% discount of the fair market value as of the last trading day of each calendar quarter. A participant could purchase a maximum of 125 shares per offering period. Dividends received on shares were automatically reinvested as required by the dividend reinvestment plan (DRIP) provisions of the ESPP. A maximum of 734,000 shares of common stock could be purchased under the ESPP, subject to adjustment for changes in the capitalization of Cleco Corporation. The Compensation Committee of Cleco Corporation’s Board of Directors monitors the ESPP. The Compensation Committee and the Board of Directors possess the authority to amend the ESPP, but shareholder approval is required for any amendment that increases the number of shares covered by the ESPP. As of December 31, 2015 , there were 392,704 shares of common stock available for purchase under the ESPP. As stated above, the ESPP plan has been suspended pending the completion of the Merger. Assuming achievement of vesting requirements is probable, stock-based compensation expense of non-vested stock is recorded during the service periods, which are generally three years, after which the restrictions lapse. All stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as an expense in the income statement over the requisite service period of the award. Awards that vest pro rata during the requisite service period that contain only a service condition are defined as having a graded vesting schedule and could be treated as multiple awards with separate vesting schedules. However, Cleco has elected to treat grants with graded vesting schedules as one award and recognize the related compensation expense on a straight-line basis over the requisite service period. The ESPP does not contain optionality features beyond those listed by the authoritative guidance on stock-based compensation. Therefore, Cleco is not required to recognize a fair-value expense related to the ESPP.
Pension and Other Postretirement Plans, Policy	Employees hired before August 1, 2007, are covered by a non-contributory, defined benefit pension plan. Benefits under the plan reflect an employee’s years of service, age at retirement, and highest total average compensation for any consecutive five calendar years during the last ten years of employment with Cleco. Cleco’s policy is to base its contributions to the employee pension plan upon actuarial computations utilizing the projected unit credit method, subject to the IRS’s full funding limitation. Certain Cleco officers are covered by SERP. SERP is a non-qualified, non-contributory, defined benefit pension plan. Benefits under the plan reflect an employee’s years of service, age at retirement, and the sum of (a) the highest base salary paid out over the last five calendar years and (b) the average of the three highest cash bonuses paid during the 60 months prior to retirement, which sum is reduced by benefits received from any other defined benefit pension plan, supplemental executive retirement plan, or Cleco contributions under the enhanced 401(k) Plan to the extent such contributions exceed the limits of the 401(k) Plan. Cleco does not fund the SERP liability, but instead pays for current benefits out of the general funds available. Cleco Power has formed a rabbi trust designated as the beneficiary for life insurance policies issued on SERP participants. Market conditions could have a significant impact on the cash surrender value of the life insurance policies. Proceeds from the life insurance policies are expected to be used to pay the SERP participants’ death benefits, as well as future SERP payments. However, because SERP is a non-qualified plan, the assets of the trust could be used to satisfy general creditors of Cleco Power in the event of insolvency. All SERP benefits are paid out of the general cash available of the respective companies from which the officer retired. Cleco Power is considered the plan sponsor and Support Group is considered the plan administrator. In July 2014, the Board of Directors of Cleco voted to close SERP to new participants; however, with regard to current SERP participants, including former employees or their beneficiaries, all terms of SERP will continue. Management will review current market trends as it evaluates Cleco’s future compensation strategy. Cleco’s retirees and their dependents may be eligible to receive medical, dental, vision, and life insurance benefits (other benefits). Cleco recognizes the expected cost of these other benefits during the periods in which the benefits are earned. Cleco’s 401(k) Plan is intended to provide active, eligible employees with voluntary, long-term savings and investment opportunities. The Plan is a defined contribution plan and is subject to the applicable provisions of the Employee Retirement Income Security Act of 1974. In accordance with the Plan, employer contributions can be in the form of Cleco Corporation stock or cash. Cash contributions are invested in proportion to the participant’s voluntary contribution investment choices. Plan participants are allowed to choose whether to have dividends on Cleco Corporation common stock distributed in cash or reinvested in additional shares of Cleco Corporation common stock. Participation in the Plan is voluntary and active Cleco employees are eligible to participate.
Segment Reporting, Policy	The financial results of Cleco’s segments are presented on an accrual basis. Management evaluates the performance of its segment and allocates resources to it based on segment profit and the requirements to implement new strategic initiatives and projects to meet current business objectives.
Consolidation, Variable Interest Entity, Policy	Oxbow is owned 50% by Cleco Power and 50% by SWEPCO and is accounted for as an equity method investment. Cleco Power is not the primary beneficiary because it shares the power to control Oxbow’s significant activities with SWEPCO.

Summary of Significant Accoun33

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property, Plant, and Equipment	At December 31, 2015 , and 2014 , property, plant, and equipment consisted of the following: AT DEC. 31, (THOUSANDS) 2015 2014 Regulated utility plants $ 4,645,698 $ 4,495,490 Other 15,514 13,470 Total property, plant, and equipment 4,661,212 4,508,960 Accumulated depreciation (1,536,158 ) (1,442,960 ) Net property, plant, and equipment $ 3,125,054 $ 3,066,000
Restricted Cash	Cleco’s restricted cash and cash equivalents consisted of: AT DEC. 31, (THOUSANDS) 2015 2014 Current: Cleco Katrina/Rita’s storm recovery bonds $ 9,263 $ 8,986 Non-current: Diversified Lands’ mitigation escrow 21 21 Cleco Power’s future storm restoration costs 16,174 14,915 Cleco Power’s building renovation escrow — 194 Total non-current 16,195 15,130 Total restricted cash and cash equivalents $ 25,458 $ 24,116
Schedule of Earnings Per Share, Basic and Diluted	The following table shows the calculation of basic and diluted earnings per share: FOR THE YEAR ENDED DEC. 31, 2015 2014 2013 (THOUSANDS, EXCEPT SHARES AND PER SHARE AMOUNTS) INCOME SHARES PER SHARE AMOUNT INCOME SHARES PER SHARE AMOUNT INCOME SHARES PER SHARE AMOUNT Basic net income applicable to common stock $ 133,669 60,476,066 $ 2.21 $ 154,739 60,406,001 $ 2.56 $ 160,685 60,434,510 $ 2.66 Effect of dilutive securities Add: restricted stock (LTIP) 213,203 195,457 285,580 Diluted net income applicable to common stock $ 133,669 60,689,269 $ 2.20 $ 154,739 60,601,458 $ 2.55 $ 160,685 60,720,090 $ 2.65
Cleco Power [Member]
Property, Plant and Equipment [Line Items]
Schedule of Acquisition Adjustments, Less Accumulated Depreciation [Table Text Block]	The plant acquisition adjustments and accumulated amortization reported in property, plant, and equipment and accumulated depreciation on Cleco Power’s Consolidated Balance Sheets at December 31, 2015 , and 2014 are shown in the following table: AT DEC. 31, (THOUSANDS) 2015 2014 Acadia Unit 1 Plant acquisition adjustment $ 95,578 $ 95,578 Less: accumulated amortization 18,567 15,384 Net plant acquisition adjustment $ 77,011 $ 80,194 Teche and other Plant acquisition adjustment $ 5,271 (1) $ 5,359 Less: accumulated amortization 4,655 4,488 Net plant acquisition adjustment $ 616 $ 871 (1) In October 2015, the Franklin Gas Turbine, a 7-MW natural gas generating unit, was retired.

Regulatory Assets and Liabili34

Regulatory Assets and Liabilities (Tables)	12 Months Ended
	Dec. 31, 2015
Cleco Power [Member]
Regulatory Assets and Liabilities [Line Items]
Schedule of Regulatory Assets [Table Text Block]	The following table summarizes Cleco Power’s regulatory assets and liabilities: AT DEC. 31, REMAINING RECOVERY PERIOD (THOUSANDS) 2015 2014 Total federal regulatory asset — income taxes $ 5,614 $ 124 Total state regulatory asset — income taxes 105,868 106,964 AFUDC 127,092 129,545 Total investment tax credit (1,633 ) (2,263 ) Total regulatory assets — deferred taxes, net 236,941 234,370 * Mining costs 8,921 11,470 3.5 yrs. Interest costs 5,221 5,582 * AROs (1) 2,462 1,029 * Postretirement costs (1) 150,274 160,903 * Tree trimming costs 6,318 8,066 2.5 yrs. Training costs 6,863 7,019 44 yrs. Surcredits, net (2) 9,661 13,587 2.5 yrs. Amended lignite mining agreement contingency (1) 3,781 3,781 * AMI deferred revenue requirement 5,318 5,863 10 yrs. Production operations and maintenance expenses 12,436 14,761 * AFUDC equity gross-up (2) 71,444 72,859 * Acadia Unit 1 acquisition costs 2,548 2,653 24 yrs. Financing costs 9,032 9,402 * Biomass costs 50 82 1.5 yrs. MISO integration costs 2,340 3,275 2.5 yrs. Coughlin transaction costs 1,030 1,060 33.5 yrs. Corporate franchise tax 373 1,223 * Acadia FRP true-up 377 754 0.5 yrs. Energy efficiency — 114 — Other 357 596 1.5 yrs. Total regulatory assets 298,806 324,079 PPA true-up (312 ) (624 ) 0.5 yrs. Fuel and purchased power 12,910 21,554 * Total regulatory assets, net $ 548,345 $ 579,379 (1) Represents regulatory assets in which cash has not yet been expended and the assets are offset by liabilities that do not incur a carrying cost. (2) Represents regulatory assets for past expenditures that were not earning a return on investment at December 31, 2015. All other assets are earning a return on investment. * For information related to the remaining recovery periods, refer to the following disclosures for each specific regulatory asset.

Jointly Owned Generation Units

Jointly Owned Generation Units (Tables)	12 Months Ended
	Dec. 31, 2015
Cleco Power [Member]
Jointly Owned Utility Plant Interests [Line Items]
Jointly Owned Generation Units	Cleco Power’s investment in and accumulated depreciation for each generating unit were as follows: AT DEC. 31, 2015 (THOUSANDS, EXCEPT PERCENTAGES AND MW) RODEMACHER UNIT 2 DOLET HILLS TOTAL Utility plant in service $ 142,648 $ 390,162 $ 532,810 Accumulated depreciation $ 73,591 $ 215,829 $ 289,420 Construction work in progress $ 148 $ 2,075 $ 2,223 Ownership interest percentage 30 % 50 % Nameplate capacity (MW) 523 650 Ownership interest (MW) 157 325

Fair Value Accounting (Tables)

Fair Value Accounting (Tables)	12 Months Ended
	Dec. 31, 2015
Fair Value [Line Items]
Fair Value By Balance Sheet Grouping	The following tables summarize the carrying value and estimated market value of Cleco and Cleco Power’s financial instruments not measured at fair value in Cleco and Cleco Power’s Consolidated Balance Sheets: Cleco AT DEC. 31, 2015 2014 (THOUSANDS) CARRYING VALUE ESTIMATED FAIR VALUE CARRYING VALUE ESTIMATED FAIR VALUE Cash equivalents $ 64,200 $ 64,200 $ 39,700 $ 39,700 Restricted cash equivalents $ 25,384 $ 25,384 $ 24,001 $ 24,001 Long-term debt $ 1,299,529 $ 1,463,989 $ 1,368,354 $ 1,601,816
Fair Value of Financial Assets and Liabilities Measured On A Recurring Basis	The following tables disclose for Cleco and Cleco Power the fair value of financial assets and liabilities measured or disclosed on a recurring basis: Cleco CLECO CONSOLIDATED FAIR VALUE MEASUREMENTS AT REPORTING DATE USING: (THOUSANDS) AT DEC. 31, 2015 QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1) SIGNIFICANT OTHER OBSERVABLE INPUTS (LEVEL 2) SIGNIFICANT UNOBSERVABLE INPUTS (LEVEL 3) AT DEC. 31, 2014 QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1) SIGNIFICANT OTHER OBSERVABLE INPUTS (LEVEL 2) SIGNIFICANT UNOBSERVABLE INPUTS (LEVEL 3) Asset Description Institutional money market funds $ 89,584 $ — $ 89,584 $ — $ 63,701 $ — $ 63,701 $ — FTRs 7,673 — — 7,673 10,776 — — 10,776 Total assets $ 97,257 $ — $ 89,584 $ 7,673 $ 74,477 $ — $ 63,701 $ 10,776 Liability Description Long-term debt $ 1,463,989 $ — $ 1,463,989 $ — $ 1,601,816 $ — $ 1,601,816 $ — FTRs 275 — — 275 827 — — 827 Total liabilities $ 1,464,264 $ — $ 1,463,989 $ 275 $ 1,602,643 $ — $ 1,601,816 $ 827
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	The following tables summarize the net changes in the net fair value of FTR assets and liabilities classified as Level 3 in the fair value hierarchy: FOR THE YEAR ENDED DEC. 31, (THOUSANDS) 2015 2014 Beginning balance $ 9,949 $ 8,638 Unrealized losses* (1,476 ) (2,651 ) Purchases 20,319 51,200 Settlements (21,394 ) (47,238 ) Ending balance $ 7,398 $ 9,949 * Unrealized losses are reported in Accumulated deferred fuel on Cleco and Cleco Power's Consolidated Balance Sheets.
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	The following table quantifies the significant unobservable inputs used in developing the fair value of Level 3 positions as of December 31, 2015 : (THOUSANDS, EXCEPT DOLLAR PER MWh) FAIR VALUE VALUATION TECHNIQUE SIGNIFICANT UNOBSERVABLE INPUTS FORWARD PRICE RANGE Assets Liabilities Low High FTRs at December 31, 2015 $ 7,673 $ 275 RTO auction pricing FTR price - per MWh $ (3.63 ) $ 4.51 FTRs at December 31, 2014 $ 10,776 $ 827 RTO auction pricing FTR price - per MWh $ (4.12 ) $ 7.76
Cleco Power [Member]
Fair Value [Line Items]
Fair Value By Balance Sheet Grouping	Cleco Power AT DEC. 31, 2015 2014 (THOUSANDS) CARRYING VALUE ESTIMATED FAIR VALUE CARRYING VALUE ESTIMATED FAIR VALUE Cash equivalents $ 62,000 $ 62,000 $ 34,700 $ 34,700 Restricted cash equivalents $ 25,363 $ 25,363 $ 23,980 $ 23,980 Long-term debt $ 1,265,529 $ 1,429,989 $ 1,311,354 $ 1,544,816
Fair Value of Financial Assets and Liabilities Measured On A Recurring Basis	Cleco Power CLECO POWER FAIR VALUE MEASUREMENTS AT REPORTING DATE USING: (THOUSANDS) AT DEC. 31, 2015 QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1) SIGNIFICANT OTHER OBSERVABLE INPUTS (LEVEL 2) SIGNIFICANT UNOBSERVABLE INPUTS (LEVEL 3) AT DEC. 31, 2014 QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1) SIGNIFICANT OTHER OBSERVABLE INPUTS (LEVEL 2) SIGNIFICANT UNOBSERVABLE INPUTS (LEVEL 3) Asset Description Institutional money market funds $ 87,363 $ — $ 87,363 $ — $ 58,680 $ — $ 58,680 $ — FTRs 7,673 — — 7,673 10,776 — — 10,776 Total assets $ 95,036 $ — $ 87,363 $ 7,673 $ 69,456 $ — $ 58,680 $ 10,776 Liability Description Long-term debt $ 1,429,989 $ — $ 1,429,989 $ — $ 1,544,816 $ — $ 1,544,816 $ — FTRs 275 — — 275 827 — — 827 Total liabilities $ 1,430,264 $ — $ 1,429,989 $ 275 $ 1,545,643 $ — $ 1,544,816 $ 827
Derivatives Not Designated as Hedging Instrument [Member]
Fair Value [Line Items]
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]	The following table presents the fair values of derivative instruments and their respective line items as recorded on Cleco and Cleco Power’s Consolidated Balance Sheets at December 31, 2015 , and 2014 : DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS (THOUSANDS) BALANCE SHEET LINE ITEM AT DEC. 31, 2015 AT DEC. 31, 2014 Commodity-related contracts FTRs: Current Energy risk management assets $ 7,673 $ 10,776 Current Energy risk management liabilities 275 827 Commodity-related contracts, net $ 7,398 $ 9,949
Effect of Derivatives On Consolidated Statements of Income	The following table presents the effect of derivatives not designated as hedging instruments on Cleco and Cleco Power’s Consolidated Statements of Income for the years December 31, 2015 , 2014 , and 2013 : FOR THE YEAR ENDED DEC. 31, 2015 2014 2013 (THOUSANDS) DERIVATIVES LINE ITEM AMOUNT OF GAIN/(LOSS) RECOGNIZED IN INCOME ON DERIVATIVES Commodity contracts FTRs (1) Electric operations $ 50,594 74,454 $ 243 FTRs (1) Power purchased for utility customers (27,509 ) (46,386 ) (19 ) Total $ 23,085 $ 28,068 $ 224 (1) At December 31, 2015, 2014, and 2013, unrealized (losses) gains associated with FTRs of ( $1.5 million ), ( $2.7 million ), and $8.6 million , respectively, were reported in Accumulated deferred fuel on the balance sheet.

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2015
Total Indebtedness	Cleco Cleco’s total indebtedness as of December 31, 2015 , and 2014 was as follows: AT DEC. 31, (THOUSANDS) 2015 2014 Bonds Cleco Power’s senior notes, 4.95%, due 2015 $ — $ 50,000 Cleco Power’s senior notes, 6.65%, due 2018 250,000 250,000 Cleco Power’s senior notes, 3.68%, due 2025 75,000 — Cleco Power’s senior notes, 4.33%, due 2027 50,000 50,000 Cleco Power’s senior notes, 6.50%, due 2035 295,000 295,000 Cleco Power’s senior notes, 6.00%, due 2040 250,000 250,000 Cleco Power’s senior notes, 5.12%, due 2041 100,000 100,000 Cleco Power’s Series A GO Zone bonds, 2.00%, due 2038, mandatory tender in 2020 50,000 50,000 Cleco Power’s Series B GO Zone bonds, 4.25%, due 2038 50,000 50,000 Cleco Power’s solid waste disposal facility bonds, 4.70%, due 2036, callable after November 1, 2016 60,000 60,000 Cleco Katrina/Rita’s storm recovery bonds, 4.41%, due 2020 17,929 33,754 Cleco Katrina/Rita’s storm recovery bonds, 5.61%, due 2023 67,600 67,600 Total bonds 1,265,529 1,256,354 Other long-term debt Cleco Corporation’s credit facility draws 34,000 57,000 Cleco Power’s credit facility draws — 20,000 Cleco Power’s bank term loan, due 2015 — 35,000 Barge lease obligations, ending 2017 4,425 6,873 Gross amount of long-term debt 1,303,954 1,375,227 Less: long-term debt due within one year 16,814 15,824 Less: lease obligations classified as long-term debt due within one year 2,607 2,448 Unamortized debt discount (6,885 ) (7,302 ) Unamortized debt issuance costs (9,945 ) (10,655 ) (1) Total long-term debt, net $ 1,267,703 $ 1,338,998
Future Amounts Payable Under Long-Term Debt Agreements	The principal amounts payable under long-term debt agreements for each year through 2020 and thereafter are as follows: YEAR ENDING DEC. 31, (THOUSANDS) Amounts payable under long-term debt agreements 2016 $ 16,814 2017 $ 17,896 2018 $ 303,193 2019 $ 20,571 2020 $ 11,055 Thereafter $ 930,000
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	The principal amounts payable under the capital lease agreements for each year through 2017 are as follows: YEAR ENDING DEC. 31, (THOUSANDS) Amounts payable under capital lease agreements 2016 $ 2,607 2017 $ 1,818
Cleco Power [Member]
Total Indebtedness	Cleco Power Cleco Power’s total indebtedness as of December 31, 2015 , and 2014 was as follows: AT DEC. 31, (THOUSANDS) 2015 2014 Bonds Senior notes, 4.95%, due 2015 $ — $ 50,000 Senior notes, 6.65%, due 2018 250,000 250,000 Senior notes, 3.68%, due 2025 75,000 — Senior notes, 4.33%, due 2027 50,000 50,000 Senior notes, 6.50%, due 2035 295,000 295,000 Senior notes, 6.00%, due 2040 250,000 250,000 Senior notes, 5.12%, due 2041 100,000 100,000 Series A GO Zone bonds, 2.00%, due 2038, mandatory tender in 2020 50,000 50,000 Series B GO Zone bonds, 4.25%, due 2038 50,000 50,000 Solid waste disposal facility bonds, 4.70%, due 2036, callable after November 1, 2016 60,000 60,000 Cleco Katrina/Rita’s storm recovery bonds, 4.41%, due 2020 17,929 33,754 Cleco Katrina/Rita’s storm recovery bonds, 5.61%, due 2023 67,600 67,600 Total bonds 1,265,529 1,256,354 Other long-term debt Bank term loan, due 2015 — 35,000 Credit facility draws — 20,000 Barge lease obligations, ending 2017 4,425 6,873 Gross amount of long-term debt 1,269,954 1,318,227 Less: long-term debt due within one year 16,814 15,824 Less: lease obligations classified as long-term debt due within one year 2,607 2,448 Unamortized debt discount (6,885 ) (7,302 ) Unamortized debt issuance costs (9,609 ) (10,044 ) (1) Total long-term debt, net $ 1,234,039 $ 1,282,609
Future Amounts Payable Under Long-Term Debt Agreements	The principal amounts payable under long-term debt agreements for each year through 2020 and thereafter are as follows: YEAR ENDING DEC. 31, (THOUSANDS) Amounts payable under long-term debt agreements 2016 $ 16,814 2017 $ 17,896 2018 $ 269,193 2019 $ 20,571 2020 $ 11,055 Thereafter $ 930,000
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	The principal amounts payable under the capital lease agreements for each year through 2017 are as follows: YEAR ENDING DEC. 31, (THOUSANDS) Amounts payable under capital lease agreements 2016 $ 2,607 2017 $ 1,818 The following is a schedule by years of future minimum lease payments under capital leases together with the present value of the net minimum lease payments as of December 31, 2015 : (THOUSANDS) Years ending December 31, 2016 $ 3,735 2017 2,480 Total minimum lease payments $ 6,215 Less: executory costs 1,554 Net minimum lease payments $ 4,661 Less: amount representing interest 236 Present value of net minimum lease payments $ 4,425 Current liabilities $ 2,607 Non-current liabilities $ 1,818

Common Stock (Tables)

Common Stock (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Non-Vested Stock Activity	A summary of non-vested stock activity during the year ended December 31, 2015 , is presented in the following table: SHARES WEIGHTED- AVERAGE GRANT-DATE FAIR VALUE Non-vested at Jan. 1, 2015 301,049 $ 43.29 Granted 90,050 $ 54.74 Vested (82,322 ) $ 40.26 Forfeited (38,789 ) $ 42.75 Non-vested at Dec. 31, 2015 269,988 $ 48.11
Fair Value Assumptions of Non-Vested Stock	The fair value of shares of non-vested stock granted during 2015 , 2014 , and 2013 under the LTIP is estimated on the date of grant and the expense is calculated using the Monte Carlo simulation model with the assumptions listed in the following table: AT DEC. 31, 2015 2014 2013 Expected term (in years) (1) 3.0 3.0 3.0 Volatility of Cleco stock (2) 15.8 % 17.3 % 18.1 % Correlation between Cleco stock volatility and peer group 63.1 % 66.5 % 69.7 % Expected dividend yield 2.92 % 3.0 % 3.2 % Weighted average fair value (Monte Carlo model) $ 45.60 $ 54.58 $ 42.66 (1) The expected term was based on the service period of the award. (2) The volatility rate is based on historical stock prices over an appropriate period, generally equal to the expected term.
Stock Based Compensation	Pretax compensation expense reported by Cleco and Cleco Power relating to their share-based compensation plans is shown in the following table: CLECO CLECO POWER FOR THE YEAR ENDED DEC. 31, FOR THE YEAR ENDED DEC. 31, (THOUSANDS) 2015 2014 2013 2015 2014 2013 Equity classification Non-vested stock (1) $ 6,110 $ 6,308 $ 6,147 $ 2,000 $ 2,004 $ 1,754 Total equity classification 6,110 6,308 6,147 2,000 2,004 1,754 Liability classification Common stock equivalent units — — 1 — — — Total pretax compensation expense $ 6,110 $ 6,308 $ 6,148 $ 2,000 $ 2,004 $ 1,754 Tax benefit $ 2,351 $ 2,427 $ 2,366 $ 770 $ 771 $ 675 (1) For each of the years ended December 31, 2015 , 2014 , and 2013 , compensation expense included in Cleco’s Consolidated Statements of Income related to non-forfeitable dividends paid on non-vested stock that is not expected to vest and stock options was $0.1 million

Pension Plan and Employee Ben39

Pension Plan and Employee Benefits (Tables)	12 Months Ended
	Dec. 31, 2015
Defined Benefit Plans and Other Postretirement Benefit Plans [Line Items]
Reconciliation of Benefit Obligations, Plan Assets and Funded Status of Pension Plans	The employee pension plan and other benefits obligation plan assets and funded status at December 31, 2015 , and 2014 are presented in the following table: PENSION BENEFITS OTHER BENEFITS (THOUSANDS) 2015 2014 2015 2014 Change in benefit obligation Benefit obligation at beginning of year $ 498,372 $ 392,488 $ 44,652 $ 43,840 Service cost 10,419 8,050 1,635 1,542 Interest cost 20,795 19,851 1,607 1,809 Plan participants’ contributions — — 903 872 Actuarial (gain) loss (30,483 ) 95,576 (1,039 ) 1,228 Expenses paid (1,995 ) (1,671 ) — — Medicare D — — 48 132 Other adjustments — — — (551 ) Benefits paid (17,046 ) (15,922 ) (4,736 ) (4,220 ) Benefit obligation at end of year 480,062 498,372 43,070 44,652 Change in plan assets Fair value of plan assets at beginning of year 412,803 384,555 — — Actual return on plan assets (10,230 ) 45,841 — — Employer contributions — — — — Expenses paid (1,995 ) (1,671 ) — — Benefits paid (17,046 ) (15,922 ) — — Fair value of plan assets at end of year 383,532 412,803 — — Unfunded status $ (96,530 ) $ (85,569 ) $ (43,070 ) $ (44,652 )
Accumulated Benefit Obligation	The employee pension plan accumulated benefit obligation at December 31, 2015 , and 2014 is presented in the following table: PENSION BENEFITS (THOUSANDS) 2015 2014 Accumulated benefit obligation $ 440,876 $ 452,991
Amounts Recognized in Other Comprehensive Income	The following table presents the net actuarial gains/losses, transition obligations/assets, and prior period service costs included in other comprehensive income as a result of being included as a component of net periodic benefit costs for the employee pension plan and other benefits plan at December 31, 2015 , and 2014 : PENSION BENEFITS OTHER BENEFITS (THOUSANDS) 2015 2014 2015 2014 Net actuarial loss (gain) occurring during year $ 3,128 $ 74,242 $ (1,039 ) $ 1,228 Net actuarial loss amortized during year $ 13,828 $ 6,743 $ 866 $ 670 Transition obligation amortized during year $ — $ — $ — $ 16 Prior service (credit) cost amortized during year $ (71 ) $ (71 ) $ 119 $ 119
Amounts Recognized in Accumulated Other Comprehensive Income	The following table presents net gains/losses and prior period service costs/credits in accumulated other comprehensive income for other benefits and in regulatory assets for pension that have not been recognized as components of net periodic benefit costs and the amounts expected to be recognized in 2016 for the employee pension plan and other benefits plans for December 31, 2016 , 2015 , and 2014 : PENSION BENEFITS OTHER BENEFITS (THOUSANDS) 2016 2015 2014 2016 2015 2014 Net actuarial loss $ 8,935 $ 150,620 $ 161,320 $ 666 $ 8,805 $ 10,710 Prior service (credit) cost $ (71 ) $ (345 ) $ (417 ) $ 119 $ 363 $ 482
Components of Net Periodic Pension and Other Benefit Costs	The components of net periodic pension and other benefits costs for 2015 , 2014 , and 2013 are as follows: PENSION BENEFITS OTHER BENEFITS (THOUSANDS) 2015 2014 2013 2015 2014 2013 Components of periodic benefit costs: Service cost $ 10,419 $ 8,050 $ 9,889 $ 1,635 $ 1,542 $ 1,656 Interest cost 20,795 19,851 17,940 1,607 1,809 1,568 Expected return on plan assets (23,382 ) (24,507 ) (23,446 ) — — — Amortizations: Transition obligation — — — — 16 20 Prior period service (credit) cost (71 ) (71 ) (71 ) 119 119 — Net loss 13,828 6,743 13,218 866 670 1,131 Net periodic benefit cost $ 21,589 $ 10,066 $ 17,530 $ 4,227 $ 4,156 $ 4,375
Weighted-Average Assumptions Used to Determine Benefit Obligation and Net Periodic Costs	The assumptions used to determine the benefit obligation and the periodic costs are as follows: PENSION BENEFITS OTHER BENEFITS 2015 2014 2015 2014 Weighted-average assumptions used to determine the benefit obligation as of Dec. 31: Discount rate 4.62 % 4.21 % 4.08 % 3.76 % Rate of compensation increase 3.08 % 3.17 % N/A N/A PENSION BENEFITS OTHER BENEFITS 2015 2014 2013 2015 2014 2013 Weighted-average assumptions used to determine the net benefit cost for the year ended Dec. 31: Discount rate 4.21 % 5.14 % 4.19 % 3.76 % 4.46 % 3.54 % Expected return on plan assets 6.15 % 6.76 % 6.78 % N/A N/A N/A Rate of compensation increase 3.08 % 3.17 % 3.26 % N/A N/A N/A
Fair Value Allocation of Pension Plan Assets	The following tables disclose the pension plan’s fair value of financial assets measured on a recurring basis: (THOUSANDS) AT DEC. 31, 2015 QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1) SIGNIFICANT OTHER OBSERVABLE INPUTS (LEVEL 2) SIGNIFICANT UNOBSERVABLE INPUTS (LEVEL 3) Asset Description Cash and cash equivalents $ 4,568 $ — $ 4,568 $ — Common stock 13,816 13,816 — — Obligations of U.S. Government, U.S. Government Agencies, and state and local governments 48,792 — 48,792 — Mutual funds Domestic 47,801 47,801 — — International 22,853 22,853 — — Real estate funds 17,890 — — 17,890 Corporate debt 182,408 — 182,408 — Total $ 338,128 $ 84,470 $ 235,768 $ 17,890 Investments measured at net asset value 42,362 Interest accrual 3,042 Total net assets $ 383,532 (THOUSANDS) AT DEC. 31, 2014 QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1) SIGNIFICANT OTHER OBSERVABLE INPUTS (LEVEL 2) SIGNIFICANT UNOBSERVABLE INPUTS (LEVEL 3) Asset Description Cash and cash equivalents $ 5,180 $ — $ 5,180 $ — Common stock 13,967 13,967 — — Preferred stock 968 968 — — Obligations of U.S. Government, U.S. Government Agencies, and state and local governments 49,942 — 49,942 — Mutual funds Domestic 55,005 55,005 — — International 25,096 25,096 — — Real estate funds 18,792 — — 18,792 Corporate debt 202,253 — 202,253 — Total $ 371,203 $ 95,036 $ 257,375 $ 18,792 Investments measured at net asset value (1) 38,770 Interest accrual 2,830 Total net assets $ 412,803 The following chart shows the dynamic asset allocation based on the funded ratio at December 31, 2015 : PERCENT OF TOTAL PLAN ASSETS * MINIMUM TARGET MAXIMUM Return-seeking Domestic equity 16 % International equity 16 % Real estate 7 % Hedge fund of funds 1 % Total return-seeking 35 % 40 % 45 % Liability hedging Fixed income- long government/credit 20 % Fixed income - long credit 40 % Total liability hedging 55 % 60 % 65 % * Minimums and maximums within subcategories not intended to equal total for category.
Pension Plan Unobservable Input Reconciliation	The following is a reconciliation of the beginning and ending balances of the pension plan’s real estate funds measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the years ended December 31, 2015 , and 2014 : (THOUSANDS) Balance, Dec. 31, 2013 $ 17,928 Unrealized gains 570 Purchases 294 Balance, Dec. 31, 2014 $ 18,792 Realized gains 9 Unrealized gains (148 ) Purchases 679 Sales (1,442 ) Balance, Dec. 31, 2015 $ 17,890
Assumed Health Care Cost Trend Rates	A one-percentage point change in assumed health care cost trend rates would have the following effects on other benefits: ONE-PERCENTAGE POINT (THOUSANDS) INCREASE DECREASE Effect on total of service and interest cost components $ 19 $ (22 ) Effect on postretirement benefit obligation $ 258 $ (288 )
Projected Benefit Payments and Projected Receipts	The projected benefit payments for the employee pension plan and other benefits obligation plan for each year through 2020 and the next five years thereafter are listed in the following table: (THOUSANDS) PENSION BENEFITS OTHER BENEFITS, GROSS 2016 $ 18,509 $ 3,686 2017 $ 19,651 $ 3,714 2018 $ 20,787 $ 3,779 2019 $ 22,048 $ 3,866 2020 $ 23,424 $ 3,897 Next five years $ 136,165 $ 18,598
401(k) Plan Expense	Cleco’s 401(k) Plan expense for the years ended December 31, 2015 , 2014 , and 2013 is as follows: FOR THE YEAR ENDED DEC. 31, (THOUSANDS) 2015 2014 2013 401(k) Plan expense $ 5,029 $ 4,730 $ 4,422
United States Postretirement Benefit Plan of US Entity [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans [Line Items]
Schedule of Amounts Recognized in Balance Sheet [Table Text Block]	The current and non-current portions of the other benefits liability for Cleco and Cleco Power at December 31, 2015 , and 2014 are as follows: OTHER BENEFITS LIABILITY (THOUSANDS) 2015 2014 Cleco Current $ 3,613 $ 3,470 Non-current $ 39,457 $ 41,182 Cleco Power Current $ 3,140 $ 3,206 Non-current $ 34,300 $ 31,250
SERP Benefits [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans [Line Items]
Reconciliation of Benefit Obligations, Plan Assets and Funded Status of Pension Plans	SERP’s funded status at December 31, 2015 , and 2014 is presented in the following table: SERP BENEFITS (THOUSANDS) 2015 2014 Change in benefit obligation Benefit obligation at beginning of year $ 73,902 $ 57,865 Service cost 2,705 2,278 Interest cost 3,056 3,028 Actuarial (gain) loss (4,488 ) 13,436 Benefits paid (2,860 ) (2,705 ) Benefit obligation at end of year $ 72,315 $ 73,902
Accumulated Benefit Obligation	SERP’s accumulated benefit obligation at December 31, 2015 , and 2014 is presented in the following table: SERP BENEFITS (THOUSANDS) 2015 2014 Accumulated benefit obligation $ 65,840 $ 67,126
Schedule of Amounts Recognized in Balance Sheet [Table Text Block]	The current and non-current portions of the SERP liability for Cleco and Cleco Power at December 31, 2015 , and 2014 are as follows: SERP LIABILITY (THOUSANDS) 2015 2014 Cleco Current $ 3,238 $ 3,031 Non-current $ 69,049 $ 70,871 Cleco Power Current $ 1,000 $ 813 Non-current $ 21,321 $ 19,006
Amounts Recognized in Other Comprehensive Income	The following table presents net actuarial gains/losses and prior period service costs included in other comprehensive income as a result of being amortized as a component of net periodic benefit costs for the SERP at December 31, 2015 , and 2014 : SERP BENEFITS (THOUSANDS) 2015 2014 Net actuarial (gain) loss occurring during year $ (4,487 ) $ 13,436 Net actuarial loss amortized during year $ 2,973 $ 1,876 Prior service cost amortized during year $ 54 $ 54
Amounts Recognized in Accumulated Other Comprehensive Income	The following table presents net gains/losses and prior period service costs/credit in accumulated other comprehensive income that have not been recognized as components of net periodic benefit costs and the amounts expected to be recognized in 2016 for SERP for December 31, 2016 , 2015 , and 2014 : SERP BENEFITS (THOUSANDS) 2016 2015 2014 Net actuarial loss $ 2,033 $ 23,763 $ 31,224 Prior service cost $ 59 $ 120 $ 173
Components of Net Periodic Pension and Other Benefit Costs	The components of the net SERP costs for 2015 , 2014 , and 2013 are as follows: SERP BENEFITS (THOUSANDS) 2015 2014 2013 Components of periodic benefit costs: Service cost $ 2,705 $ 2,278 $ 2,055 Interest cost 3,056 3,028 2,578 Amortizations: Prior period service cost 54 54 54 Net loss 2,973 1,875 2,305 Net periodic benefit cost $ 8,788 $ 7,235 $ 6,992
Weighted-Average Assumptions Used to Determine Benefit Obligation and Net Periodic Costs	The assumptions used to determine the benefit obligation and the periodic costs are as follows: SERP 2015 2014 Weighted-average assumptions used to determine the benefit obligation as of Dec. 31: Discount rate 4.60 % 4.20 % Rate of compensation increase 5.00 % 5.00 % SERP 2015 2014 2013 Weighted-average assumptions used to determine the net benefit cost for the year ended Dec. 31: Discount rate 4.20 % 5.09 % 4.17 % Rate of compensation increase 5.00 % 5.00 % 5.00 %
Projected Benefit Payments and Projected Receipts	The projected benefit payments for the SERP for each year through 2020 and the next five years thereafter are shown in the following table: (THOUSANDS) 2016 2017 2018 2019 2020 NEXT FIVE YEARS SERP $ 3,311 $ 3,366 $ 3,562 $ 3,734 $ 4,061 $ 23,519

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Effective Income Tax Rate Reconciliation	For the year ended December 31, 2015 , income tax expense was higher than the amount computed by applying the statutory federal rate. For the years ended December 31, 2014 , and 2013 , income tax expense was lower than the amount computed by applying the statutory federal rate to income before tax. The differences are as follows: FOR THE YEAR ENDED DEC. 31, (THOUSANDS, EXCEPT FOR %) 2015 2014 2013 Income before tax $ 211,373 $ 221,855 $ 240,260 Statutory rate 35.0 % 35.0 % 35.0 % Tax at federal statutory rate $ 73,981 $ 77,649 $ 84,091 Increase (decrease): Plant differences, including AFUDC flowthrough 1,875 462 427 Amortization of investment tax credits (916 ) (983 ) (1,108 ) State income taxes 1,117 23 1,094 Settlement with taxing authorities — (9,106 ) — NMTC 243 (754 ) (4,806 ) Other 1,404 (175 ) (123 ) Total taxes $ 77,704 $ 67,116 $ 79,575 Effective Rate 36.8 % 30.3 % 33.1 %
Current and Deferred Income Tax Expense	Information about current and deferred income tax expense is as follows: FOR THE YEAR ENDED DEC. 31, (THOUSANDS) 2015 2014 2013 Current federal income tax expense $ 1,284 $ 11,082 $ 15,672 Deferred federal income tax expense 76,219 71,061 65,237 Amortization of accumulated deferred investment tax credits (916 ) (983 ) (1,108 ) Total federal income tax expense $ 76,587 $ 81,160 $ 79,801 Current state income tax expense (benefit) 3,233 (6,580 ) (978 ) Deferred state income tax (benefit) expense (2,116 ) (7,464 ) 752 Total state income tax expense (benefit) $ 1,117 $ (14,044 ) $ (226 ) Total federal and state income tax expense $ 77,704 $ 67,116 $ 79,575 Items charged or credited directly to shareholders’ equity Federal deferred 3,274 (3,656 ) 3,497 State deferred 528 (590 ) 565 Total tax expense (benefit) from items charged directly to shareholders’ equity $ 3,802 $ (4,246 ) $ 4,062 Total federal and state income tax expense $ 81,506 $ 62,870 $ 83,637
Deferred Tax Assets and Liabilities	The balance of accumulated deferred federal and state income tax assets and liabilities at December 31, 2015 , and 2014 was comprised of the following: AT DEC. 31, (THOUSANDS) 2015 2014 Depreciation and property basis differences $ (948,597 ) $ (892,725 ) Net operating loss carryforward 12,092 56,315 NMTC 87,544 84,504 Fuel costs (7,833 ) (11,686 ) Other comprehensive income 15,774 19,576 Regulated operations regulatory liability, net (90,122 ) (90,135 ) Postretirement benefits other than pension 11,561 812 Other (5,522 ) (8,734 ) Accumulated deferred federal and state income taxes $ (925,103 ) $ (842,073 )
Liability for Unrecognized Tax Benefits	The total liability for unrecognized tax benefits for Cleco and Cleco Power at December 31, 2015 , 2014 , and 2013 is shown in the following table: Cleco (THOUSANDS) LIABILITY FOR UNRECOGNIZED TAX BENEFITS Balance, Jan. 1, 2013 $ 3,126 Reduction for tax positions of current period — Additions for tax positions of prior years 2,193 Reduction for tax positions of prior years (248 ) Reduction for settlement with tax authority — Reduction for lapse of statute of limitations — Balance, Dec. 31, 2013 $ 5,071 Reduction for tax positions of current period — Additions for tax positions of prior years — Reduction for tax positions of prior years — Reduction for settlement with tax authority (5,071 ) Reduction for lapse of statute of limitations — Balance, Dec. 31, 2014 $ — Reduction for tax positions of current period — Additions for tax positions of prior years — Reduction for tax positions of prior years — Reduction for settlement with tax authority — Reduction for lapse of statute of limitations — Balance, Dec. 31, 2015 $ —
Cleco Power [Member]
Effective Income Tax Rate Reconciliation	Cleco Power For the year ended December 31, 2015, income tax expense was higher than the amount computed by applying the statutory rate. For the years ended December 31, 2014 , and 2013 , income tax expense was lower than the amount computed by applying the statutory federal rate to income before tax. The differences are as follows: FOR THE YEAR ENDED DEC. 31, (THOUSANDS, EXCEPT FOR %) 2015 2014 2013 Income before tax $ 220,644 $ 231,290 $ 229,791 Statutory rate 35.0 % 35.0 % 35.0 % Tax at federal statutory rate $ 77,225 $ 80,952 $ 80,427 Increase (decrease): Plant differences, including AFUDC flowthrough 1,875 462 427 Amortization of investment tax credits (916 ) (983 ) (1,108 ) State income taxes 1,501 351 730 Settlement with taxing authorities — (2,320 ) — Other (391 ) (1,488 ) (1,095 ) Total taxes $ 79,294 $ 76,974 $ 79,381 Effective Rate 35.9 % 33.3 % 34.5 %
Current and Deferred Income Tax Expense	Information about current and deferred income tax expense is as follows: FOR THE YEAR ENDED DEC. 31, (THOUSANDS) 2015 2014 2013 Current federal income tax expense (benefit) $ 33,138 $ (197 ) $ (33 ) Deferred federal income tax expense 45,572 83,676 81,188 Amortization of accumulated deferred investment tax credits (916 ) (983 ) (1,108 ) Total federal income tax expense $ 77,794 $ 82,496 $ 80,047 Current state income tax expense (benefit) 3,397 (4,161 ) (1,012 ) Deferred state income tax (benefit) expense (1,897 ) (1,361 ) 346 Total state income tax expense (benefit) $ 1,500 $ (5,522 ) $ (666 ) Total federal and state income taxes $ 79,294 $ 76,974 $ 79,381 Items charged or credited directly to members’ equity Federal deferred 106 (1,137 ) 2,824 State deferred 17 (184 ) 456 Total tax expense (benefit) from items charged directly to member’s equity $ 123 $ (1,321 ) $ 3,280 Total federal and state income tax expense $ 79,417 $ 75,653 $ 82,661
Deferred Tax Assets and Liabilities	The balance of accumulated deferred federal and state income tax assets and liabilities at December 31, 2015 , and 2014 was comprised of the following: AT DEC. 31, (THOUSANDS) 2015 2014 Depreciation and property basis differences $ (944,675 ) $ (890,030 ) Net operating loss carryforward 18 12,323 Fuel costs (7,833 ) (11,686 ) Other comprehensive income 9,878 10,002 Regulated operations regulatory liability, net (90,122 ) (90,135 ) Postretirement benefits other than pension (3,853 ) (14,346 ) Other (6,944 ) (10,735 ) Accumulated deferred federal and state income taxes $ (1,043,531 ) $ (994,607 )
Liability for Unrecognized Tax Benefits	Cleco Power (THOUSANDS) LIABILITY FOR UNRECOGNIZED TAX BENEFITS Balance, Jan. 1, 2013 $ 248 Reduction for tax positions of current period — Additions for tax positions of prior years — Reduction for tax positions of prior years (248 ) Reduction for settlement with tax authority — Reduction for lapse of statute of limitations — Balance, Dec. 31, 2013 $ — Reduction for tax positions of current period — Additions for tax positions of prior years — Reduction for tax positions of prior years — Reduction for settlement with tax authority — Reduction for lapse of statute of limitations — Balance, Dec. 31, 2014 $ — Reduction for tax positions of current period — Additions for tax positions of prior years — Reduction for tax positions of prior years — Reduction for settlement with tax authority — Reduction for lapse of statute of limitations — Balance, Dec. 31, 2015 $ —

Disclosures about Segments (Tab

Disclosures about Segments (Tables)	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Segment Information	SEGMENT INFORMATION 2015 (THOUSANDS) CLECO POWER OTHER ELIMINATIONS CONSOLIDATED Revenue Electric operations $ 1,142,389 $ — $ — $ 1,142,389 Other operations 67,109 2,078 (1 ) 69,186 Electric customer credits (2,173 ) — — (2,173 ) Affiliate revenue 1,142 57,323 (58,465 ) — Operating revenue, net $ 1,208,467 $ 59,401 $ (58,466 ) $ 1,209,402 Depreciation and amortization $ 147,839 $ 1,739 $ 1 $ 149,579 Merger transaction costs $ — $ 4,592 $ (1 ) $ 4,591 Interest charges $ 76,560 $ 1,149 $ 282 $ 77,991 Interest income $ 725 $ (111 ) $ 281 $ 895 Equity loss from investees, before tax $ — $ (8 ) $ — $ (8 ) Federal and state income tax expense (benefit) $ 79,294 $ (1,590 ) $ — $ 77,704 Net income $ 141,350 $ (7,681 ) $ — $ 133,669 Additions to property, plant, and equipment $ 156,357 $ 462 $ — $ 156,819 Equity investment in investees $ 16,822 $ — $ — $ 16,822 Total segment assets $ 4,233,337 $ 21,471 $ 68,546 $ 4,323,354 2014 (THOUSANDS) CLECO POWER OTHER ELIMINATIONS CONSOLIDATED Revenue Electric operations $ 1,225,960 $ — $ — $ 1,225,960 Tolling operations — 5,467 (5,467 ) — Other operations 64,893 2,163 (1 ) 67,055 Electric customer credits (23,530 ) — — (23,530 ) Affiliate revenue 1,326 56,031 (57,357 ) — Operating revenue, net $ 1,268,649 $ 63,661 $ (62,825 ) $ 1,269,485 Depreciation and amortization $ 144,026 $ 2,479 $ — $ 146,505 Merger transaction costs $ — $ 17,848 $ — $ 17,848 Interest charges $ 74,673 $ (1,538 ) $ 471 $ 73,606 Interest income $ 1,707 $ (410 ) $ 471 $ 1,768 Federal and state income tax expense (benefit) $ 76,974 $ (9,858 ) $ — $ 67,116 Net income $ 154,316 $ 424 $ (1 ) $ 154,739 Additions to property, plant, and equipment $ 206,607 $ 1,029 $ — $ 207,636 Equity investment in investees $ 14,532 $ 8 $ — $ 14,540 Total segment assets $ 4,232,942 $ 248,043 $ (112,567 ) $ 4,368,418 2013 (THOUSANDS) CLECO POWER MIDSTREAM OTHER ELIMINATIONS CONSOLIDATED Revenue Electric operations $ 1,047,548 $ — $ — $ — $ 1,047,548 Tolling operations — 31,670 — (31,670 ) — Other operations 48,909 2 2,091 — 51,002 Electric customer credits (1,836 ) — — — (1,836 ) Affiliate revenue 1,338 — 55,145 (56,483 ) — Operating revenue, net $ 1,095,959 $ 31,672 $ 57,236 $ (88,153 ) $ 1,096,714 Depreciation and amortization $ 135,717 $ 6,043 $ 1,100 $ — $ 142,860 Interest charges $ 82,677 $ (331 ) $ 1,274 $ 634 $ 84,254 Interest income $ 1,100 $ — $ (628 ) $ 633 $ 1,105 Federal and state income tax expense (benefit) $ 79,381 $ 7,110 $ (6,917 ) $ 1 $ 79,575 Net income $ 150,410 $ 4,372 $ 5,903 $ — $ 160,685 Additions to property, plant, and equipment $ 184,684 $ 4,106 $ 3,086 $ — $ 191,876 Equity investment in investees $ 14,532 $ — $ 8 $ — $ 14,540 Total segment assets $ 3,932,717 $ 225,832 $ 87,515 $ (42,516 ) $ 4,203,548

Variable Interest Entities (Tab

Variable Interest Entities (Tables) - Cleco Power [Member]	12 Months Ended
	Dec. 31, 2015
Variable Interest Entity [Line Items]
Comparison of Investee's Assets and Liabilities with Maximum Exposure to Loss	The following table compares the carrying amount of Oxbow’s assets and liabilities with Cleco Power’s maximum exposure to loss related to its investment in Oxbow: AT DEC. 31, (THOUSANDS) 2015 2014 Oxbow’s net assets/liabilities $ 33,645 $ 29,065 Cleco Power’s 50% equity $ 16,822 $ 14,532 Cleco Power’s maximum exposure to loss $ 16,822 $ 14,532
Equity Method Investments	The following tables contain summarized financial information for Oxbow: AT DEC. 31, (THOUSANDS) 2015 2014 Current assets $ 2,794 $ 2,792 Property, plant, and equipment, net 23,749 22,457 Other assets 7,220 3,847 Total assets $ 33,763 $ 29,096 Current liabilities $ 118 $ 31 Partners’ capital 33,645 29,065 Total liabilities and partners’ capital $ 33,763 $ 29,096 FOR THE YEAR ENDED DEC. 31, (THOUSANDS) 2015 2014 2013 Operating revenue $ 3,991 $ 2,248 $ 2,558 Operating expenses 3,991 2,248 2,558 Income before taxes $ — $ — $ — The following table presents the components of Cleco Power’s equity investment in Oxbow: AT DEC. 31, INCEPTION TO DATE (THOUSANDS) 2015 2014 Purchase price $ 12,873 $ 12,873 Cash contributions 3,949 1,659 Total equity investment in investee $ 16,822 $ 14,532

Operating Leases (Tables)

Operating Leases (Tables)	12 Months Ended
	Dec. 31, 2015
Leases [Abstract]
Summary of Expected Operating Lease Payments	The following table is a summary of expected operating lease payments for Cleco and Cleco Power: (THOUSANDS) CLECO CORPORATION CLECO POWER TOTAL Year ending Dec. 31, 2016 $ 315 $ 8,642 $ 8,957 2017 315 6,358 6,673 2018 313 2,905 3,218 2019 — 2,820 2,820 2020 — 2,819 2,819 Thereafter — 5,749 5,749 Total operating lease payments $ 943 $ 29,293 $ 30,236

Litigation, Other Commitments44

Litigation, Other Commitments and Contingencies, and Disclosures about Guarantees (Tables)	12 Months Ended
	Dec. 31, 2015
Recorded Unconditional Purchase Obligation [Line Items]
Future Minimum Capital Lease Payments	The principal amounts payable under the capital lease agreements for each year through 2017 are as follows: YEAR ENDING DEC. 31, (THOUSANDS) Amounts payable under capital lease agreements 2016 $ 2,607 2017 $ 1,818
Cleco Power [Member]
Recorded Unconditional Purchase Obligation [Line Items]
Long-Term Purchase Obligations	The aggregate amount of payments required under such obligations at December 31, 2015 , is as follows: YEAR ENDING DEC. 31, (THOUSANDS) 2016 $ 40,643 2017 17,230 2018 14,905 2019 3,688 Total long-term purchase obligations $ 76,466
Capital Leases by Major Classes	The following is an analysis of leased property under capital leases by major classes: AT DEC. 31, CLASSES OF PROPERTY (THOUSANDS) 2015 2014 Barges $ 11,350 $ 11,350 Less: accumulated amortization 7,296 4,864 Net capital leases $ 4,054 $ 6,486
Future Minimum Capital Lease Payments	The principal amounts payable under the capital lease agreements for each year through 2017 are as follows: YEAR ENDING DEC. 31, (THOUSANDS) Amounts payable under capital lease agreements 2016 $ 2,607 2017 $ 1,818 The following is a schedule by years of future minimum lease payments under capital leases together with the present value of the net minimum lease payments as of December 31, 2015 : (THOUSANDS) Years ending December 31, 2016 $ 3,735 2017 2,480 Total minimum lease payments $ 6,215 Less: executory costs 1,554 Net minimum lease payments $ 4,661 Less: amount representing interest 236 Present value of net minimum lease payments $ 4,425 Current liabilities $ 2,607 Non-current liabilities $ 1,818

Affiliate Transactions (Tables)

Affiliate Transactions (Tables)	12 Months Ended
	Dec. 31, 2015
Cleco Power [Member]
Affiliate Transaction [Line Items]
Schedule of Related Party Transactions	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) 2015 2014 2013 Affiliate revenue Support Group $ 1,142 $ 1,322 $ 1,318 Evangeline — 4 20 Total affiliate revenue $ 1,142 $ 1,326 $ 1,338 Other income Cleco Corporation $ 3 $ 30 $ 26 Support Group — 10 — Evangeline — 9 68 Diversified Lands 10 14 45 Perryville — 5 10 Attala — 5 8 Total other income $ 13 $ 73 $ 157 Total $ 1,155 $ 1,399 $ 1,495 The following table shows the expense of the pension plan related to Cleco Power’s affiliates for the years ended 2015 and 2014 : FOR THE YEAR ENDED DEC. 31, (THOUSANDS) 2015 2014 Support Group $ 2,055 $ 1,638 Midstream — 49 Total $ 2,055 $ 1,687 Cleco Power had the following affiliate receivable and payable balances associated with the service agreements: AT DEC. 31, 2015 2014 (THOUSANDS) ACCOUNTS RECEIVABLE ACCOUNTS PAYABLE ACCOUNTS RECEIVABLE ACCOUNTS PAYABLE Cleco Corporation $ 653 $ 564 $ 22,994 $ 525 Support Group 1,254 6,034 626 7,235 Other (1) 1 — 1 — Total $ 1,908 $ 6,598 $ 23,621 $ 7,760 (1) Represents Attala, Diversified Lands, and Perryville for 2015 (1) Represents Attala, Diversified Lands, Midstream, and Perryville for 2014 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) 2015 2014 2013 Support Group Other operations $ 53,079 $ 50,801 $ 48,694 Maintenance $ 1,807 $ 2,091 $ 1,263 Taxes other than income taxes $ (3 ) $ (9 ) $ (6 ) Other expenses $ 403 $ 339 $ 306 Evangeline Purchased power expense $ — $ 5,467 $ 31,670 Other expenses $ — $ — $ 42 Diversified Lands Other expenses $ — $ — $ 3

Intangible Asset (Tables)

Intangible Asset (Tables)	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Asset, Net	The following table summarizes the intangible asset balance as of December 31, 2015 , and 2014 : AT DEC. 31, (THOUSANDS) 2015 2014 Gross carrying amount $ 177,537 $ 177,537 Accumulated amortization 102,574 86,895 Intangible asset $ 74,963 $ 90,642
Expected Amortization Expense	The following table summarizes the amortization expense expected to be recognized during each year through 2019: YEAR ENDING DEC. 31, (THOUSANDS) Expected amortization expense 2016 $ 16,864 2017 $ 18,009 2018 $ 19,312 2019 $ 20,778

Accumulated Other Comprehensi47

Accumulated Other Comprehensive Loss (Tables)	12 Months Ended
	Dec. 31, 2015
Accumulated Other Comprehensive Loss [Line Items]
Components of Accumulated Other Comprehensive Loss	The components of accumulated other comprehensive loss are summarized in the following tables for Cleco and Cleco Power. All amounts are reported net of income taxes. Amounts in parentheses indicate debits. Cleco (THOUSANDS) POSTRETIREMENT BENEFIT NET (LOSS) GAIN NET (LOSS) GAIN ON CASH FLOW HEDGES TOTAL AOCI Balances, Dec. 31, 2012 $ (24,741 ) $ (7,629 ) $ (32,370 ) Other comprehensive income before reclassifications: Postretirement benefit adjustments incurred during the year 2,857 — 2,857 Net derivative gain — 1,355 1,355 Amounts reclassified from accumulated other comprehensive loss: Amortization of postretirement benefit net loss 2,159 — 2,159 Reclassification of net loss to interest charges — 154 154 Reclassification of ineffectiveness to regulatory asset — (31 ) (31 ) Net current-period other comprehensive income 5,016 1,478 6,494 Balances, Dec. 31, 2013 $ (19,725 ) $ (6,151 ) $ (25,876 ) Other comprehensive loss before reclassifications: Postretirement benefit adjustments incurred during the year (9,022 ) — (9,022 ) Amounts reclassified from accumulated other comprehensive loss: Amortization of postretirement benefit net loss 2,021 — 2,021 Reclassification of net loss to interest charges — 212 212 Net current-period other comprehensive (loss) income (7,001 ) 212 (6,789 ) Balances, Dec. 31, 2014 $ (26,726 ) $ (5,939 ) $ (32,665 ) Other comprehensive income before reclassifications: Postretirement benefit adjustments incurred during the year 2,790 — 2,790 Amounts reclassified from accumulated other comprehensive loss: Amortization of postretirement benefit net loss 3,079 — 3,079 Reclassification of net loss to interest charges — 211 211 Net current-period other comprehensive income 5,869 211 6,080 Balances, Dec. 31, 2015 $ (20,857 ) $ (5,728 ) $ (26,585 )
Cleco Power [Member]
Accumulated Other Comprehensive Loss [Line Items]
Components of Accumulated Other Comprehensive Loss	Cleco Power (THOUSANDS) POSTRETIREMENT BENEFIT NET (LOSS) GAIN NET (LOSS) GAIN ON CASH FLOW HEDGES TOTAL AOCI Balances, Dec. 31, 2012 $ (12,792 ) $ (7,629 ) $ (20,421 ) Other comprehensive income before reclassifications: Postretirement benefit adjustments incurred during the year 2,796 — 2,796 Net derivative gain — 1,355 1,355 Amounts reclassified from accumulated other comprehensive loss: Amortization of postretirement benefit net loss 970 — 970 Reclassification of net loss to interest charges — 154 154 Reclassification of ineffectiveness to regulatory asset — (31 ) (31 ) Net current-period other comprehensive income 3,766 1,478 5,244 Balances, Dec. 31, 2013 $ (9,026 ) $ (6,151 ) $ (15,177 ) Other comprehensive loss before reclassifications: Postretirement benefit adjustments incurred during the year (3,344 ) — (3,344 ) Amounts reclassified from accumulated other comprehensive loss: Amortization of postretirement benefit net loss 1,021 — 1,021 Reclassification of net loss to interest charges — 212 212 Net current-period other comprehensive (loss) income (2,323 ) 212 (2,111 ) Balances, Dec. 31, 2014 $ (11,349 ) $ (5,939 ) $ (17,288 ) Other comprehensive income before reclassifications: Postretirement benefit adjustments incurred during the year (1,232 ) — (1,232 ) Amounts reclassified from accumulated other comprehensive loss: Amortization of postretirement benefit net loss 1,217 — 1,217 Reclassification of net loss to interest charges — 211 211 Net current-period other comprehensive income (15 ) 211 196 Balances, Dec. 31, 2015 $ (11,364 ) $ (5,728 ) $ (17,092 )

Miscellaneous Financial Infor48

Miscellaneous Financial Information (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information	Cleco Quarterly information for Cleco for 2015 and 2014 is shown in the following tables: 2015 (THOUSANDS, EXCEPT PER SHARE AMOUNTS) 1ST QUARTER 2ND QUARTER 3RD QUARTER 4TH QUARTER Operating revenue, net $ 295,457 $ 289,074 $ 345,468 $ 279,403 Operating income $ 62,722 $ 69,884 $ 102,572 $ 52,162 Net income applicable to common stock $ 26,922 $ 30,234 $ 54,663 $ 21,850 Basic earnings per average common share outstanding $ 0.45 $ 0.50 $ 0.90 $ 0.36 Diluted earnings per average common share outstanding $ 0.44 $ 0.50 $ 0.90 $ 0.36 Dividends on common stock $ 0.40 $ 0.40 $ 0.40 $ 0.40 Market sales price per share High $ 55.24 $ 54.88 $ 54.76 $ 53.75 Low $ 53.69 $ 53.59 $ 53.02 $ 48.47 2014 (THOUSANDS, EXCEPT PER SHARE AMOUNTS) 1ST QUARTER 2ND QUARTER 3RD QUARTER 4TH QUARTER Operating revenue, net $ 284,387 $ 309,070 $ 371,386 $ 304,643 Operating income $ 57,338 $ 66,721 $ 107,242 $ 54,729 Net income applicable to common stock $ 25,924 $ 36,633 $ 70,835 $ 21,347 Basic earnings per average common share outstanding $ 0.43 $ 0.61 $ 1.17 $ 0.35 Diluted earnings per average common share outstanding $ 0.43 $ 0.60 $ 1.17 $ 0.35 Dividends on common stock $ 0.3625 $ 0.40 $ 0.40 $ 0.40 Market sales price per share High $ 50.99 $ 59.13 $ 59.21 $ 55.36 Low $ 45.52 $ 49.32 $ 48.06 $ 46.11
Cleco Power [Member]
Quarterly Financial Information	Cleco Power Quarterly information for Cleco Power for 2015 and 2014 is shown in the following tables: 2015 (THOUSANDS) 1ST QUARTER 2ND QUARTER 3RD QUARTER 4TH QUARTER Operating revenue, net $ 295,271 $ 288,885 $ 345,189 $ 279,122 Operating income $ 65,670 $ 70,243 $ 103,966 $ 54,321 Net income $ 28,605 $ 31,813 $ 58,661 $ 22,270 Distribution to Cleco Corporation (as sole member) $ 25,000 $ 35,000 $ 40,000 $ 35,000 2014 (THOUSANDS) 1ST QUARTER 2ND QUARTER 3RD QUARTER 4TH QUARTER Operating revenue, net $ 284,180 $ 308,859 $ 371,178 $ 304,432 Operating income $ 58,188 $ 67,032 $ 108,303 $ 66,189 Net income $ 26,307 $ 32,658 $ 65,544 $ 29,806 Contributions from Cleco Corporation $ 138,080 $ — $ — $ — Distribution to Cleco Corporation (as sole member) $ 35,000 $ 35,000 $ 15,000 $ 30,000

The Company (Details)

The Company (Details)	Dec. 31, 2015generationunitcustomerentityMW	Mar. 14, 2014generationunitMW
Schedule of Equity Method Investments [Line Items]
Number of transmission interconnection facility subsidiaries | entity	2
Cleco Power [Member]
Schedule of Equity Method Investments [Line Items]
Number of generating units owned | generationunit	10
Nameplate capacity (MW) | MW	3,333
Approximate number of customers served | customer	287,000
Cleco Power [Member] | Oxbow [Member]
Schedule of Equity Method Investments [Line Items]
Ownership interest received (in hundredths)	50.00%
Evangeline [Member]
Schedule of Equity Method Investments [Line Items]
Number of generating units owned | generationunit		2
Nameplate capacity (MW) | MW		775

Summary of Significant Accoun50

Summary of Significant Accounting Policies, Asset Retirement Obligation (Details) $ in Millions	1 Months Ended
	Dec. 31, 2015USD ($)
Cleco Power [Member]
Asset Retirement Obligation [Line Items]
Asset Retirement Obligation, Revision of estimate	$ 1

Summary of Significant Accoun51

Summary of Significant Accounting Policies, Property, Plant, and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property, Plant, and Equipment [Abstract]
Capitalized Computer Software Costs, Gross	$ 12,500	$ 11,000
Capitalized Computer Software Costs, Amortization	2,200	1,400	$ 1,400
Public Utilities, Property, Plant and Equipment, Net [Abstract]
Regulated utility plants	4,645,698	4,495,490
Other	15,514	13,470
Total property, plant, and equipment	4,661,212	4,508,960
Accumulated depreciation	(1,536,158)	(1,442,960)
Net property, plant, and equipment	$ 3,125,054	$ 3,066,000
Minimum [Member]
Useful lives of property, plant and equipment [Abstract]
Utility plant (in years)	5 years
Other (in years)	5 years
Maximum [Member]
Useful lives of property, plant and equipment [Abstract]
Utility plant (in years)	95 years
Other (in years)	50 years
Cleco Power [Member]
Property, Plant, and Equipment [Abstract]
Annual depreciation provisions expressed as a percentage of average depreciable property (in hundredths)	2.68%	2.66%	2.70%
Public Utilities, Property, Plant and Equipment, Net [Abstract]
Total property, plant, and equipment	$ 4,645,698	$ 4,495,490
Accumulated depreciation	(1,525,298)	(1,433,206)
Net property, plant, and equipment	3,120,400	3,062,284
Acadia Unit 1 | Cleco Power [Member]
Plant acquisition adjustments and accumulated amortization
Plant acquisition adjustment	95,578	95,578
Less: accumulated amortization	18,567	15,384
Net plant acquisition adjustment	77,011	80,194
Teche [Member] | Cleco Power [Member]
Plant acquisition adjustments and accumulated amortization
Plant acquisition adjustment	5,271	5,359
Less: accumulated amortization	4,655	4,488
Net plant acquisition adjustment	$ 616	$ 871

Summary of Significant Accoun52

Summary of Significant Accounting Policies, Deferred Project Costs (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Resource planning projects	$ 4.6	$ 1.4

Summary of Significant Accoun53

Summary of Significant Accounting Policies, Accounts Receivable (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Allowance for Doubtful Accounts Receivable	$ 2.7	$ 0.9
Accounts Receivable [Member]
Concentration Risk [Line Items]
Concentration Risk, Credit Risk, Financial Instrument, Maximum Exposure	$ 0

Summary of Significant Accoun54

Summary of Significant Accounting Policies, Financing Receivables (Details) - Finance Leases Financing Receivable [Member] - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	$ 13,500,000	$ 13,500,000
Financing Receivable, Allowance for Credit Losses	0
Financing Receivable, Recorded Investment, Past Due	$ 0	$ 0

Summary of Significant Accoun55

Summary of Significant Accounting Policies, Reserves (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Self Insurance Reserve	$ 5.5	$ 6

Summary of Significant Accoun56

Summary of Significant Accounting Policies, Restricted Cash and Cash Equivalents (Details) - USD ($) $ in Thousands	1 Months Ended		12 Months Ended
	Sep. 30, 2015	Mar. 31, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Restricted Cash and Cash Equivalents Items [Line Items]
Current			$ 9,263	$ 8,986
Total non-current			16,195	15,130
Total restricted cash and cash equivalents			25,458	24,116
Restricted Cash and Cash Equivalents [Abstract]
Increase (Decrease) in Cleco Katrina/Rita's storm recovery bonds			1,341	10,097	$ (201)
Katrina/Rita storm recovery collections, net of administration fees
Restricted Cash and Cash Equivalents [Abstract]
Increase (Decrease) in Cleco Katrina/Rita's storm recovery bonds			21,200
Katrina Rita Bond Principal Payments
Restricted Cash and Cash Equivalents [Abstract]
Increase (Decrease) in Cleco Katrina/Rita's storm recovery bonds	$ (7,700)	$ (8,100)
Katrina Rita Bond Interest Payments
Restricted Cash and Cash Equivalents [Abstract]
Increase (Decrease) in Cleco Katrina/Rita's storm recovery bonds	$ (2,500)	$ (2,600)
Diversified Lands mitigation escrow
Restricted Cash and Cash Equivalents Items [Line Items]
Total non-current			21	21
Cleco Power's future storm restoration costs
Restricted Cash and Cash Equivalents Items [Line Items]
Total non-current			16,174	14,915
Cleco Power's building renovation escrow
Restricted Cash and Cash Equivalents Items [Line Items]
Total non-current			$ 0	$ 194

Summary of Significant Accoun57

Summary of Significant Accounting Policies, Equity Investments (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accounting Policies [Abstract]
Equity Method Investment, Other than Temporary Impairment	$ 0	$ 0	$ 0

Summary of Significant Accoun58

Summary of Significant Accounting Policies, Investment Tax Credits, NMTC Fund, and Accounting for Renewable Energy Tax Credits (Details) - New Markets Tax Credit [Member]	12 Months Ended
	Dec. 31, 2015
Other Commitments [Line Items]
Period of Recognition of Gross Investment Amortization Expense	9 years
Remaining Period of Recognition of Gross Investment Amortization Expense	2 years

Summary of Significant Accoun59

Summary of Significant Accounting Policies, Debt Issuance Costs, Premiums, and Discounts (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Unamortized Debt Issuance Costs	$ (9,945)	$ (10,655)
Cleco Power [Member]
Debt Instrument [Line Items]
Unamortized Debt Issuance Costs	$ (9,609)	$ (10,044)

Summary of Significant Accoun60

Summary of Significant Accounting Policies, AFUDC (Details) - Cleco Power [Member]	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Public Utilities, General Disclosures [Line Items]
Composite AFUDC rate, including borrowed and other funds, net of tax	7.09%	6.47%	7.19%
Composite AFUDC rate, including borrowed and other funds, pre-tax	11.46%	10.46%	11.61%

Summary of Significant Accoun61

Summary of Significant Accounting Policies, Risk Management (Details) $ in Millions	Dec. 31, 2015USD ($)MMBTU	Dec. 31, 2014USD ($)MMBTU
Cleco Power [Member] | Natural Gas Derivative [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Number of open natural gas positions | MMBTU	0	0
Energy risk management assets
Derivative Instruments and Hedging Activities Disclosures [Line Items]
FTRs in Energy risk management asset	$ 7.7	$ 10.8
Energy risk management assets | Cleco Power [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
FTRs in Energy risk management asset	7.7	10.8
Energy risk management liabilities
Derivative Instruments and Hedging Activities Disclosures [Line Items]
FTRs in Energy risk management liability	0.3	0.8
Energy risk management liabilities | Cleco Power [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
FTRs in Energy risk management liability	$ 0.3	$ 0.8

Summary of Significant Accoun62

Summary of Significant Accounting Policies, Earnings Per Average Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accounting Policies [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount									0	0	0
INCOME
Basic net income applicable to common stock	$ 21,850	$ 54,663	$ 30,234	$ 26,922	$ 21,347	$ 70,835	$ 36,633	$ 25,924	$ 133,669	$ 154,739	$ 160,685
Diluted net income applicable to common stock									$ 133,669	$ 154,739	$ 160,685
SHARES
Basic average number of common shares outstanding (in shares)									60,476,066	60,406,001	60,434,510
Effect of dilutive securities
Add: restricted (LTICP) (in shares)									213,203	195,457	285,580
Average number of diluted common shares outstanding (in shares)									60,689,269	60,601,458	60,720,090
PER SHARE AMOUNT
Basic net income applicable to common stock (in dollars per share)	$ 0.36	$ 0.90	$ 0.50	$ 0.45	$ 0.35	$ 1.17	$ 0.61	$ 0.43	$ 2.21	$ 2.56	$ 2.66
Diluted net income applicable to common share (in dollars per share)	$ 0.36	$ 0.90	$ 0.50	$ 0.44	$ 0.35	$ 1.17	$ 0.60	$ 0.43	$ 2.20	$ 2.55	$ 2.65

Regulatory Assets and Liabili63

Regulatory Assets and Liabilities, Summary of Regulatory Assets and Liabilities (Details) - Cleco Power [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Jun. 30, 2014	Sep. 21, 2009
Regulatory Assets and Liabilities [Line Items]
Regulatory assets	$ 298,806	$ 324,079
Total regulatory assets, net	548,345	579,379
PPA true-up
Regulatory Assets and Liabilities [Line Items]
Regulatory liabilities	$ (312)	(624)
Remaining Recovery Period of Regulatory Assets	6 months
Total investment tax credit
Regulatory Assets and Liabilities [Line Items]
Regulatory liabilities	$ (1,633)	(2,263)
Total federal regulatory asset — income taxes
Regulatory Assets and Liabilities [Line Items]
Regulatory assets	5,614	124
Total state regulatory asset — income taxes
Regulatory Assets and Liabilities [Line Items]
Regulatory assets	105,868	106,964
AFUDC
Regulatory Assets and Liabilities [Line Items]
Regulatory assets	127,092	129,545
Total regulatory assets — deferred taxes, net
Regulatory Assets and Liabilities [Line Items]
Regulatory assets	236,941	234,370
Mining costs
Regulatory Assets and Liabilities [Line Items]
Regulatory assets	$ 8,921	11,470
Remaining Recovery Period of Regulatory Assets	3 years 6 months
Interest costs
Regulatory Assets and Liabilities [Line Items]
Regulatory assets	$ 5,221	5,582
AROs (1)
Regulatory Assets and Liabilities [Line Items]
Regulatory assets	2,462	1,029
Postretirement costs (1)
Regulatory Assets and Liabilities [Line Items]
Regulatory assets	150,274	160,903
Tree trimming costs
Regulatory Assets and Liabilities [Line Items]
Regulatory assets	$ 6,318	8,066
Remaining Recovery Period of Regulatory Assets	2 years 6 months
Training costs
Regulatory Assets and Liabilities [Line Items]
Regulatory assets	$ 6,863	7,019
Remaining Recovery Period of Regulatory Assets	44 years
Surcredits, net (2)
Regulatory Assets and Liabilities [Line Items]
Regulatory assets	$ 9,661	13,587
Remaining Recovery Period of Regulatory Assets for which No Return on Investment During Recovery Period is Provided	2 years 6 months
Amended lignite mining agreement contingency (1)
Regulatory Assets and Liabilities [Line Items]
Regulatory assets	$ 3,781	3,781
AMI deferred revenue requirement
Regulatory Assets and Liabilities [Line Items]
Regulatory assets	$ 5,318	5,863
Remaining Recovery Period of Regulatory Assets	10 years
Production operations and maintenance expenses
Regulatory Assets and Liabilities [Line Items]
Regulatory assets	$ 12,436	14,761		$ 25,600
AFUDC equity gross-up (2)
Regulatory Assets and Liabilities [Line Items]
Regulatory assets	71,444	72,859
Acquisition costs or Transaction costs
Regulatory Assets and Liabilities [Line Items]
Regulatory assets	$ 2,548	2,653
Remaining Recovery Period of Regulatory Assets	24 years
Acquisition costs or Transaction costs | Natural Gas Processing Plant [Member]
Regulatory Assets and Liabilities [Line Items]
Regulatory assets	$ 1,030	1,060
Remaining Recovery Period of Regulatory Assets	33 years 6 months
Financing costs
Regulatory Assets and Liabilities [Line Items]
Regulatory assets	$ 9,032	9,402
Biomass costs
Regulatory Assets and Liabilities [Line Items]
Regulatory assets	$ 50	82
Remaining Recovery Period of Regulatory Assets	1 year 6 months
MISO integration costs
Regulatory Assets and Liabilities [Line Items]
Regulatory assets	$ 2,340	3,275
Remaining Recovery Period of Regulatory Assets	2 years 6 months
Corporate franchise tax
Regulatory Assets and Liabilities [Line Items]
Regulatory assets	$ 373	1,223
Acadia FRP true-up
Regulatory Assets and Liabilities [Line Items]
Regulatory assets	$ 377	754	$ 800
Remaining Recovery Period of Regulatory Assets	6 months
Energy efficiency
Regulatory Assets and Liabilities [Line Items]
Regulatory assets	$ 0	114
Other
Regulatory Assets and Liabilities [Line Items]
Regulatory assets	$ 357	596
Remaining Recovery Period of Regulatory Assets	1 year 6 months
Fuel and purchased power
Regulatory Assets and Liabilities [Line Items]
Regulatory assets	$ 12,910	$ 21,554

Regulatory Assets and Liabili64

Regulatory Assets and Liabilities, Additional Disclosures (Details) $ in Thousands

Jun. 18, 2014USD ($)

Mar. 31, 2014USD ($)

Jan. 31, 2013USD ($)

Dec. 31, 2009USD ($)

Dec. 31, 2015USD ($)

Dec. 31, 2014USD ($)

Jun. 30, 2014USD ($)

Dec. 31, 2013USD ($)

Dec. 31, 2011USD ($)Locks

Dec. 31, 2009USD ($)

Jun. 30, 2015USD ($)

May. 31, 2013USD ($)

Feb. 28, 2011USD ($)

Sep. 21, 2009USD ($)

Apr. 30, 2009

Regulatory Assets and Liabilities [Line Items]

Net retail portion of franchise taxes paid

$ 1,117

$ (14,044)

$ (226)

Decrease in deferred fuel costs related to loss of wholesale customer and price volatility of natural gas

9,899

(11,558)

5,630

Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Regulatory Assets

298,806

324,079

Net retail portion of franchise taxes paid

1,500

(5,522)

(666)

Decrease in deferred fuel costs related to loss of wholesale customer and price volatility of natural gas

9,899

(11,558)

5,630

Treasury Lock [Member] | Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Gain (Loss) on Sale of Derivatives

$ 26,800

Interest Rate Swap [Member] | Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Gain (Loss) on Sale of Derivatives

3,300

PPA true-up | Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Amount recovered above the actual PPA capacity costs

$ 312

624

PPA true-up | Evangeline Power Purchase Agreement [Member] | Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Regulatory Noncurrent Asset, Amortization Period

12 months

Amount recovered above the actual PPA capacity costs

$ 600

Mining costs | Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Regulatory Noncurrent Asset, Amortization Period

11 years 6 months

Regulatory Assets

$ 8,921

11,470

Postretirement costs (1) | Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Regulatory Noncurrent Asset, Amortization Period

10 years

Regulatory Assets

$ 150,274

160,903

Tree trimming costs | Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Regulatory Noncurrent Asset, Amortization Period

3 years 6 months

Public Utilities, Approved Amount

$ 8,000

Grossed-up rate of return (in hundredths)

12.40%

Regulatory Assets

$ 6,318

8,066

Tree trimming costs | Maximum [Member] | Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Public Utilities, Approved Amount

$ 12,000

Training costs | Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Regulatory Noncurrent Asset, Amortization Period

50 years

Regulatory Assets

$ 6,863

7,019

Surcredits, net (2) | Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Regulatory Noncurrent Asset, Amortization Period

4 years

Withdrawal from restricted storm reserve

$ 4,000

Regulatory Assets

$ 9,661

13,587

Amended lignite mining agreement contingency (1) | Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Ownership interest (in hundredths)

50.00%

Payments to Acquire Businesses, Gross

$ 25,700

Percentage of loans and lease payments guaranteed by Cleco Power (in hundredths)

50.00%

Liability recognized for guarantee of loan and lease payments

3,800

Regulatory Assets

3,781

3,781

Guarantor Obligations, Maximum Exposure, Undiscounted

106,500

AMI deferred revenue requirement | Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Regulatory Assets

$ 5,318

5,863

AMI deferred revenue requirement | Maximum [Member] | Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Regulatory Noncurrent Asset, Amortization Period

11 years

Regulatory Assets

$ 20,000

Production operations and maintenance expenses | Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Regulatory Noncurrent Asset, Amortization Period

3 years

Regulatory Assets

$ 12,436

14,761

$ 25,600

Remaining Amounts of Regulatory Assets for which No Return on Investment During Recovery Period is Provided

$ 1,800

7,700

$ 8,500

Production operations and maintenance expenses | Maximum [Member] | Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Regulatory Assets

$ 23,000

Utilities Operating Expense, Maintenance and Operations

$ 45,000

Acquisition costs or Transaction costs | Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Regulatory Noncurrent Asset, Amortization Period

30 years

Regulatory Assets

$ 2,548

2,653

Acquisition costs or Transaction costs | Natural Gas Processing Plant [Member] | Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Regulatory Noncurrent Asset, Amortization Period

35 years

Regulatory Assets

$ 1,030

1,060

Financing costs | Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Regulatory Assets

$ 9,032

9,402

Financing costs | Treasury Lock [Member] | Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Number of Interest Rate Derivatives Held | Locks

2

Deferred Loss as a Regulatory Asset of Forward Starting Interest Rate Derivative

$ 7,400

Financing costs | Interest Rate Swap [Member] | Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Deferred Loss as a Regulatory Asset of Forward Starting Interest Rate Derivative

$ 2,900

Biomass costs | Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Regulatory Noncurrent Asset, Amortization Period

5 years

Regulatory Assets

$ 50

82

MISO integration costs | Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Regulatory Noncurrent Asset, Amortization Period

4 years

Regulatory Assets

$ 2,340

3,275

Corporate franchise tax Retail portion | Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Net retail portion of franchise taxes paid

$ 1,700

2,400

Corporate franchise tax | Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Regulatory Noncurrent Asset, Amortization Period

12 months

Regulatory Assets

$ 373

1,223

Acadia FRP true-up | Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Regulatory Noncurrent Asset, Amortization Period

12 months

Public Utilities, Approved Amount

$ 58,300

Regulatory Assets

$ 377

754

$ 800

Other | Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Regulatory Noncurrent Asset, Amortization Period

3 years

Regulatory Assets

$ 357

596

Fuel and purchased power | Cleco Power [Member]

Regulatory Assets and Liabilities [Line Items]

Regulatory Assets

$ 12,910

$ 21,554

Percentage of total fuel cost regulated by the LPSC (in hundredths)

74.00%

Decrease in fuel and purchased power

$ 8,600

Decrease in deferred fuel costs related to loss of wholesale customer and price volatility of natural gas

7,400

Decrease in the mark-to-market value of FTRs

$ 1,200

Jointly Owned Generation Unit65

Jointly Owned Generation Units (Details) - Cleco Power [Member] $ in Thousands	Dec. 31, 2015USD ($)MW
Jointly Owned Utility Plant Interests [Line Items]
Utility plant in service	$ 532,810
Accumulated depreciation	289,420
Construction work in progress	$ 2,223
Nameplate capacity (MW) | MW	3,333
Rodemacher Unit #2 [Member]
Jointly Owned Utility Plant Interests [Line Items]
Utility plant in service	$ 142,648
Accumulated depreciation	73,591
Construction work in progress	$ 148
Ownership interest percentage (in hundredths)	30.00%
Nameplate capacity (MW) | MW	523
Ownership interest (MW) | MW	157
Dolet Hills [Member]
Jointly Owned Utility Plant Interests [Line Items]
Utility plant in service	$ 390,162
Accumulated depreciation	215,829
Construction work in progress	$ 2,075
Ownership interest percentage (in hundredths)	50.00%
Nameplate capacity (MW) | MW	650
Ownership interest (MW) | MW	325

Fair Value Accounting, Carrying

Fair Value Accounting, Carrying Value and Estimated Fair Value (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Estimated Fair Value [Member]
Financial instruments not marked-to-market [Abstract]
Cash equivalents	$ 64,200	$ 39,700
Restricted cash equivalents	25,384	24,001
Long-term debt	1,463,989	1,601,816
Carrying Value [Member]
Financial instruments not marked-to-market [Abstract]
Cash equivalents	64,200	39,700
Restricted cash equivalents	25,384	24,001
Long-term debt	1,299,529	1,368,354
Cleco Power [Member] | Estimated Fair Value [Member]
Financial instruments not marked-to-market [Abstract]
Cash equivalents	62,000	34,700
Restricted cash equivalents	25,363	23,980
Long-term debt	1,429,989	1,544,816
Cleco Power [Member] | Carrying Value [Member]
Financial instruments not marked-to-market [Abstract]
Cash equivalents	62,000	34,700
Restricted cash equivalents	25,363	23,980
Long-term debt	$ 1,265,529	$ 1,311,354

Fair Value Accounting, Fair Val

Fair Value Accounting, Fair Value Measurements and Disclosures (Details)	12 Months Ended
	Dec. 31, 2015USD ($)$ / MW	Dec. 31, 2014USD ($)$ / MW
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
FTR Forward Price - per MWh, Low | $ / MW	(3.63)	(4.12)
FTR Forward Price - per MWh, High | $ / MW	4.51	7.76
Fair Value, Assets and Liabilities, Transfers between Levels, Amount	$ 0	$ 0
Cash and Cash Equivalents [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Institutional Money Market Funds	64,200,000
Restricted Cash and Cash Equivalents, Current [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Institutional Money Market Funds	9,300,000
Restricted Cash and Cash Equivalents, Noncurrent [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Institutional Money Market Funds	16,100,000
Cleco Power [Member] | Cash and Cash Equivalents [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Institutional Money Market Funds	62,000,000
Cleco Power [Member] | Restricted Cash and Cash Equivalents, Current [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Institutional Money Market Funds	9,300,000
Cleco Power [Member] | Restricted Cash and Cash Equivalents, Noncurrent [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Institutional Money Market Funds	16,100,000
FTRs [Member] | Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Beginning balance	9,949,000	8,638,000
Unrealized losses	(1,476,000)	(2,651,000)
Purchases	20,319,000	51,200,000
Settlements	(21,394,000)	(47,238,000)
Ending balance	7,398,000	9,949,000
Measured On A Recurring Basis [Member]
Asset Description
Institutional money market funds	89,584,000	63,701,000
FTR assets	7,673,000	10,776,000
Total Assets	97,257,000	74,477,000
Liability Description
Long-term debt	1,463,989,000	1,601,816,000
FTR liabilities	275,000	827,000
Total Liabilities	1,464,264,000	1,602,643,000
Measured On A Recurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Asset Description
Institutional money market funds	0	0
FTR assets	0	0
Total Assets	0	0
Liability Description
Long-term debt	0	0
FTR liabilities	0	0
Total Liabilities	0	0
Measured On A Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member]
Asset Description
Institutional money market funds	89,584,000	63,701,000
FTR assets	0	0
Total Assets	89,584,000	63,701,000
Liability Description
Long-term debt	1,463,989,000	1,601,816,000
FTR liabilities	0	0
Total Liabilities	1,463,989,000	1,601,816,000
Measured On A Recurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member]
Asset Description
Institutional money market funds	0	0
FTR assets	7,673,000	10,776,000
Total Assets	7,673,000	10,776,000
Liability Description
Long-term debt	0	0
FTR liabilities	275,000	827,000
Total Liabilities	275,000	827,000
Measured On A Recurring Basis [Member] | Cleco Power [Member]
Asset Description
Institutional money market funds	87,363,000	58,680,000
FTR assets	7,673,000	10,776,000
Total Assets	95,036,000	69,456,000
Liability Description
Long-term debt	1,429,989,000	1,544,816,000
FTR liabilities	275,000	827,000
Total Liabilities	1,430,264,000	1,545,643,000
Measured On A Recurring Basis [Member] | Cleco Power [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Asset Description
Institutional money market funds	0	0
FTR assets	0	0
Total Assets	0	0
Liability Description
Long-term debt	0	0
FTR liabilities	0	0
Total Liabilities	0	0
Measured On A Recurring Basis [Member] | Cleco Power [Member] | Significant Other Observable Inputs (Level 2) [Member]
Asset Description
Institutional money market funds	87,363,000	58,680,000
FTR assets	0	0
Total Assets	87,363,000	58,680,000
Liability Description
Long-term debt	1,429,989,000	1,544,816,000
FTR liabilities	0	0
Total Liabilities	1,429,989,000	1,544,816,000
Measured On A Recurring Basis [Member] | Cleco Power [Member] | Significant Unobservable Inputs (Level 3) [Member]
Asset Description
Institutional money market funds	0	0
FTR assets	7,673,000	10,776,000
Total Assets	7,673,000	10,776,000
Liability Description
Long-term debt	0	0
FTR liabilities	275,000	827,000
Total Liabilities	$ 275,000	$ 827,000

Fair Value Accounting, Commodit

Fair Value Accounting, Commodity Contracts (Details) $ in Thousands, MWh in Millions	12 Months Ended
	Dec. 31, 2015USD ($)MWhMMBTU	Dec. 31, 2014USD ($)MWhMMBTU	Dec. 31, 2013USD ($)
Price Risk Derivative [Member] | Derivatives Not Designated as Hedging Instrument [Member]
FTRs, at Fair Value, Net [Abstract]
Commodity-related contracts, net	$ 7,398	$ 9,949
FTRs [Abstract]
Net gain (loss) on FTRs recognized in income	23,085	28,068	$ 224
Price Risk Derivative [Member] | Derivatives Not Designated as Hedging Instrument [Member] | Energy risk management assets
FTRs, at Fair Value, Net [Abstract]
FTRs in Energy risk management assets	7,673	10,776
Price Risk Derivative [Member] | Derivatives Not Designated as Hedging Instrument [Member] | Energy risk management liabilities
FTRs, at Fair Value, Net [Abstract]
FTRs in Energy risk management liabilities	275	827
Price Risk Derivative [Member] | Derivatives Not Designated as Hedging Instrument [Member] | Electric operations
FTRs [Abstract]
Gain on FTRs recognized in income	50,594	74,454	243
Price Risk Derivative [Member] | Derivatives Not Designated as Hedging Instrument [Member] | Power purchased for utility customers
FTRs [Abstract]
Loss on FTRs recognized in income	$ (27,509)	$ (46,386)	(19)
Cleco Power [Member]
FTRs [Abstract]
Number of FTRs Held (MWh) | MWh	8.4	8.9
Cleco Power [Member] | Energy Related Derivative [Member]
FTRs [Abstract]
Number of open natural gas positions | MMBTU	0	0
Price Risk Derivative [Member] | Cleco Power [Member] | Derivatives Not Designated as Hedging Instrument [Member] | Energy risk management assets
FTRs [Abstract]
Unrealized (Loss) Gain On FTRs reported in Accumulated deferred fuel	$ (1,500)	$ (2,700)	$ 8,600

Debt, Total Indebtedness (Detai

Debt, Total Indebtedness (Details) - USD ($)	Dec. 31, 2015	Nov. 13, 2015	May. 01, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Unsecured Debt	$ 1,265,529,000			$ 1,256,354,000
Long-term Line of Credit	34,000,000			57,000,000
Bank Term Loan	0			35,000,000
Barge Lease Obligations	4,425,000			6,873,000
Gross amount of long-term debt	1,303,954,000			1,375,227,000
Less: Long-term Debt due within one year	16,814,000			15,824,000
Less: lease obligations classified as long-term debt due within one year	2,607,000			2,448,000
Unamortized Debt Discount	(6,885,000)			(7,302,000)
Unamortized Debt Issuance Costs	(9,945,000)			(10,655,000)
Long-term debt, net	1,267,703,000			1,338,998,000
Cleco Corporation [Member]
Debt Instrument [Line Items]
Long-term Line of Credit	34,000,000
Cleco Power [Member]
Debt Instrument [Line Items]
Unsecured Debt	1,265,529,000			1,256,354,000
Long-term Line of Credit	0
Bank Term Loan	0			35,000,000
Barge Lease Obligations	4,425,000			6,873,000
Gross amount of long-term debt	1,269,954,000			1,318,227,000
Less: Long-term Debt due within one year	16,814,000			15,824,000
Less: lease obligations classified as long-term debt due within one year	2,607,000			2,448,000
Unamortized Debt Discount	(6,885,000)			(7,302,000)
Unamortized Debt Issuance Costs	(9,609,000)			(10,044,000)
Long-term debt, net	1,234,039,000			1,282,609,000
Cleco Power's senior notes, 4.95%, due 2015 [Member]
Debt Instrument [Line Items]
Unsecured Debt	0			50,000,000
Cleco Power's senior notes, 4.95%, due 2015 [Member] | Cleco Power [Member]
Debt Instrument [Line Items]
Unsecured Debt	0			50,000,000
Cleco Power's senior notes, 6.65%, due 2018 [Member]
Debt Instrument [Line Items]
Unsecured Debt	250,000,000			250,000,000
Cleco Power's senior notes, 6.65%, due 2018 [Member] | Cleco Power [Member]
Debt Instrument [Line Items]
Unsecured Debt	250,000,000			250,000,000
Cleco Power's senior notes, 3.68%, due 2025 [Member] [Member]
Debt Instrument [Line Items]
Unsecured Debt	75,000,000			0
Cleco Power's senior notes, 3.68%, due 2025 [Member] [Member] | Cleco Power [Member]
Debt Instrument [Line Items]
Unsecured Debt	75,000,000	$ 75,000,000		0
Cleco Powers Senior Notes 4.33% due 2027 [Member]
Debt Instrument [Line Items]
Unsecured Debt	50,000,000			50,000,000
Cleco Powers Senior Notes 4.33% due 2027 [Member] | Cleco Power [Member]
Debt Instrument [Line Items]
Unsecured Debt	50,000,000			50,000,000
Cleco Power's senior notes, 6.50%, due 2035 [Member]
Debt Instrument [Line Items]
Unsecured Debt	295,000,000			295,000,000
Cleco Power's senior notes, 6.50%, due 2035 [Member] | Cleco Power [Member]
Debt Instrument [Line Items]
Unsecured Debt	295,000,000			295,000,000
Cleco Power's senior notes, 6.00%, due 2040 [Member]
Debt Instrument [Line Items]
Unsecured Debt	250,000,000			250,000,000
Cleco Power's senior notes, 6.00%, due 2040 [Member] | Cleco Power [Member]
Debt Instrument [Line Items]
Unsecured Debt	250,000,000			250,000,000
Cleco Power's senior notes 5.12% due 2041 [Member]
Debt Instrument [Line Items]
Unsecured Debt	100,000,000			100,000,000
Cleco Power's senior notes 5.12% due 2041 [Member] | Cleco Power [Member]
Debt Instrument [Line Items]
Unsecured Debt	100,000,000			100,000,000
Series A GO Zone bonds, 2.00%, due 2038, mandatory tender in 2020 [Member]
Debt Instrument [Line Items]
Unsecured Debt	50,000,000			50,000,000
Series A GO Zone bonds, 2.00%, due 2038, mandatory tender in 2020 [Member] | Cleco Power [Member]
Debt Instrument [Line Items]
Unsecured Debt	50,000,000		$ 50,000,000	50,000,000
Series B GO Zone bonds, 4.25%, due 2036 [Member]
Debt Instrument [Line Items]
Unsecured Debt	50,000,000			50,000,000
Series B GO Zone bonds, 4.25%, due 2036 [Member] | Cleco Power [Member]
Debt Instrument [Line Items]
Unsecured Debt	50,000,000			50,000,000
Cleco Power's solid waste disposal facility bonds, 4.70%, due 2036, callable after November 1, 2016 [Member]
Debt Instrument [Line Items]
Unsecured Debt	60,000,000			60,000,000
Cleco Power's solid waste disposal facility bonds, 4.70%, due 2036, callable after November 1, 2016 [Member] | Cleco Power [Member]
Debt Instrument [Line Items]
Unsecured Debt	60,000,000			60,000,000
Cleco Katrina/Rita's storm recovery bonds, 4.41%, due 2020 [Member]
Debt Instrument [Line Items]
Unsecured Debt	17,929,000			33,754,000
Cleco Katrina/Rita's storm recovery bonds, 4.41%, due 2020 [Member] | Cleco Power [Member]
Debt Instrument [Line Items]
Unsecured Debt	17,929,000			33,754,000
Cleco Katrina/Rita's storm recovery bonds, 5.61%, due 2023 [Member]
Debt Instrument [Line Items]
Unsecured Debt	67,600,000			67,600,000
Cleco Katrina/Rita's storm recovery bonds, 5.61%, due 2023 [Member] | Cleco Power [Member]
Debt Instrument [Line Items]
Unsecured Debt	67,600,000			67,600,000
Cleco Katrina Rita Storm Recovery Bonds [Member]
Debt Instrument [Line Items]
Less: Long-term Debt due within one year	16,800,000
Cleco Katrina Rita Storm Recovery Bonds [Member] | Cleco Power [Member]
Debt Instrument [Line Items]
Less: Long-term Debt due within one year	16,800,000
Cleco Power's credit facility draws [Member]
Debt Instrument [Line Items]
Long-term Line of Credit	0			20,000,000
Cleco Power's credit facility draws [Member] | Cleco Power [Member]
Debt Instrument [Line Items]
Long-term Line of Credit	$ 0			$ 20,000,000

Debt, Principal amounts payable

Debt, Principal amounts payable under long-term debt agreement(Details) $ in Thousands	Dec. 31, 2015USD ($)
Debt Instrument [Line Items]
2,016	$ 16,814
2,017	17,896
2,018	303,193
2,019	20,571
2,020	11,055
Thereafter	930,000
Cleco Power [Member]
Debt Instrument [Line Items]
2,016	16,814
2,017	17,896
2,018	269,193
2,019	20,571
2,020	11,055
Thereafter	$ 930,000

Debt, Capital Lease Agreements

Debt, Capital Lease Agreements (Details) $ in Thousands	Dec. 31, 2015USD ($)
Debt Instrument [Line Items]
2,016	$ 2,607
2,017	1,818
Cleco Power [Member]
Debt Instrument [Line Items]
2,016	2,607
2,017	$ 1,818

Debt, Additional Disclosures (D

Debt, Additional Disclosures (Details) - USD ($)	Jul. 16, 2015	Apr. 30, 2015	Dec. 31, 2015	Dec. 15, 2015	Nov. 13, 2015	Jul. 15, 2015	May. 01, 2015	Dec. 31, 2014
Debt [Line Items]
Short-term debt outstanding			$ 0					$ 0
Long-term Debt and Capital Lease Obligations, Including Current Maturities			1,290,000,000
Long-term Debt and Capital Lease Obligations, Current			19,421,000					18,272,000
Long-term Debt, principal payments for CKR bonds			16,814,000					15,824,000
Capital lease payments/Current liabilities			2,607,000					2,448,000
Unsecured Debt			1,265,529,000					1,256,354,000
Cleco Power [Member]
Debt [Line Items]
Short-term debt outstanding			0					0
Long-term Debt and Capital Lease Obligations, Including Current Maturities			1,250,000,000
Long-term Debt and Capital Lease Obligations, Current			19,421,000					18,272,000
Long-term Debt, principal payments for CKR bonds			16,814,000					15,824,000
Capital lease payments/Current liabilities			2,607,000					2,448,000
Unsecured Debt			1,265,529,000					1,256,354,000
Cleco Katrina Rita Storm Recovery Bonds [Member]
Debt [Line Items]
Long-term Debt, principal payments for CKR bonds			16,800,000
Cleco Katrina Rita Storm Recovery Bonds [Member] | Cleco Power [Member]
Debt [Line Items]
Long-term Debt, principal payments for CKR bonds			16,800,000
2008 Series A GO Zone bonds
Debt [Line Items]
Unsecured Debt			50,000,000					50,000,000
2008 Series A GO Zone bonds | Cleco Power [Member]
Debt [Line Items]
Unsecured Debt			50,000,000				$ 50,000,000	50,000,000
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate							2.00%
Cleco Power's senior notes, 4.95%, due 2015 [Member]
Debt [Line Items]
Unsecured Debt			0					50,000,000
Cleco Power's senior notes, 4.95%, due 2015 [Member] | Cleco Power [Member]
Debt [Line Items]
Unsecured Debt			0					50,000,000
Cleco Power's senior notes, 3.68%, due 2025 [Member] [Member]
Debt [Line Items]
Unsecured Debt			75,000,000					0
Cleco Power's senior notes, 3.68%, due 2025 [Member] [Member] | Cleco Power [Member]
Debt [Line Items]
Unsecured Debt			$ 75,000,000		$ 75,000,000			$ 0
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate					3.68%
Unsecured Debt, Second Closing				$ 45,000,000
Unsecured Debt, Initial Closing					$ 30,000,000
Senior Notes [Member] | Cleco Power's senior notes, 4.95%, due 2015 [Member] | Cleco Power [Member]
Debt [Line Items]
Extinguishment of Debt, Amount	$ 50,000,000
Interest Expense, Debt	$ 1,200,000
Repayment of Senior Notes through cash						$ 25,000,000
Repayment of Senior Notes through credit facility						$ 25,000,000
Notes Payable to Banks [Member] | Cleco Power [Member]
Debt [Line Items]
Extinguishment of Debt, Amount		$ 35,000,000

Debt, Credit Facilities (Detail

Debt, Credit Facilities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 550,000,000
Long-term Line of Credit	34,000,000	$ 57,000,000
Cleco Corporation [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity	250,000,000
Long-term Line of Credit	$ 34,000,000
All-in interest rate (in hundredths)	1.465%
Available borrowing capacity	$ 216,000,000
Facility fees (in hundredths)	0.175%
Cleco Corporation [Member] | Line of Credit [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 250,000,000
Unrestricted member's equity	$ 1,010,000,000
Cleco Corporation [Member] | Line of Credit [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Ratio of indebtedness to net capital (in hundredths)	0.65
Cleco Corporation [Member] | Line of Credit [Member] | ABR [Member]
Line of Credit Facility [Line Items]
Credit facility, Basis Spread on Variable Rate (in hundredths)	0.075%
Cleco Corporation [Member] | Line of Credit [Member] | LIBOR [Member]
Line of Credit Facility [Line Items]
Credit facility, Basis Spread on Variable Rate (in hundredths)	1.075%
Cleco Power [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 300,000,000
Long-term Line of Credit	0
Available borrowing capacity	$ 298,000,000
Facility fees (in hundredths)	0.10%
Unrestricted member's equity	$ 884,300,000
Letters of Credit Outstanding, Amount	$ 2,000,000
Cleco Power [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Ratio of indebtedness to net capital (in hundredths)	0.65
Cleco Power [Member] | Line of Credit [Member]
Line of Credit Facility [Line Items]
Unrestricted member's equity	$ 884,300,000
Cleco Power [Member] | Line of Credit [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Ratio of indebtedness to net capital (in hundredths)	0.65
Cleco Power [Member] | Line of Credit [Member] | LIBOR [Member]
Line of Credit Facility [Line Items]
Credit facility, Basis Spread on Variable Rate (in hundredths)	0.90%

Common Stock, Employee Stock Pu

Common Stock, Employee Stock Purchase Plan (Details) - Employee Stock Purchase Plan [Member]	12 Months Ended
	Dec. 31, 2015shares
Employee Stock Purchase Plan Disclosures [Line Items]
Discount on the fair market value of shares purchased as of the offering date (in hundredths)	5.00%
Maximum number of shares of common stock available to be purchased per participant per offering period (in shares)	125
Maximum number of shares of common stock which may be purchased under the ESPP (in shares)	734,000
Number of shares of common stock available for purchase under the ESPP (in shares)	392,704

Common Stock, Long-Term Incenti

Common Stock, Long-Term Incentive Compensation Plan (Details) - shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of non-vested shares of common stock outstanding (in shares)	269,988	301,049
2000 Long-Term Incentive Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding under the 2000 LTIP	0
2000 Long-Term Incentive Compensation Plan [Member] | Common Stock Equivalent Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of non-vested shares of common stock outstanding (in shares)	0
2000 Long-Term Incentive Compensation Plan [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of non-vested shares of common stock outstanding (in shares)	0
2010 Long-Term Incentive Compensation Plan [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares of common stock authorized for issuance under 2010 LTIP (in shares)	2,250,000
Number of shares of common stock granted and immediately vested under the 2010 LTIP (in shares)	9,611
Number of shares of common stock available for future grants under the 2010 LTIP (in shares)	1,207,560

Common Stock, Long-Term Incen76

Common Stock, Long-Term Incentive Compensation Plan, Non-vested Stock and Common Stock Equivalent Units (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended			72 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2015
2000 Long-Term Incentive Compensation Plan [Member]
Non-Vested Stock, Activity [Roll Forward]
Shares, granted (in shares)				0
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Non-vested shares of common stock granted during the year (in shares)				0
Restricted Stock [Member]
Non-Vested Stock, Weighted Average Grant Date Fair Value [Roll Forward]
Weighted average grant date fair value, non-vested, beginning of period (in dollars per share)	$ 43.29
Weighted average grant date fair value, non-vested, granted (in dollars per share)	54.74
Weighted average grant date fair value, non-vested, vested (in dollars per share)	40.26
Weighted average grant date fair value, non-vested, forfeited (in dollars per share)	42.75
Weighted average grant date fair value, non-vested, end of period (in dollars per share)	$ 48.11	$ 43.29		$ 48.11
Non-Vested Stock, Activity [Roll Forward]
Shares, non-vested, beginning of period (in shares)	301,049
Shares, granted (in shares)	90,050
Shares, vested (in shares)	(82,322)
Shares, forfeited (in shares)	(38,789)
Shares, non-vested, end of period (in shares)	269,988	301,049		269,988
Non-Vested Stock, Fair Value Assumptions [Abstract]
Expected term (in years)	3 years	3 years	3 years
Volatility of Cleco stock (in hundredths)	15.80%	17.30%	18.10%
Correlation between Cleco stock volatility and peer group (in hundredths)	63.10%	66.50%	69.70%
Expected dividend yield (in hundredths)	2.92%	3.00%	3.20%
Weighted average fair value (Monte Carlo model) (in dollars per share)	$ 45.60	$ 54.58	$ 42.66
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Non-vested shares of common stock granted during the year (in shares)	90,050
Fair value of shares of non-vested stock vested during period	$ 3.3	$ 5.6	$ 5.2
Restricted Stock [Member] | 2000 Long-Term Incentive Compensation Plan [Member]
Non-Vested Stock, Activity [Roll Forward]
Shares, non-vested, end of period (in shares)	0			0
Restricted Stock [Member] | 2010 Long-Term Incentive Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Target and opportunity shares for which restrictions had not lapsed	392,954			392,954
Non-vested shares granted with only a service period requirement that had not yet been completed	73,511			73,511
Common Stock Equivalent Units [Member]
Non-Vested Stock, Activity [Roll Forward]
Shares, granted (in shares)	0	0	0
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Non-vested shares of common stock granted during the year (in shares)	0	0	0
Common Stock Equivalent Units [Member] | 2000 Long-Term Incentive Compensation Plan [Member]
Non-Vested Stock, Activity [Roll Forward]
Shares, non-vested, end of period (in shares)	0			0
Treasury Stock [Member] | Restricted Stock [Member] | 2010 Long-Term Incentive Compensation Plan [Member]
Non-Vested Stock, Activity [Roll Forward]
Shares, granted (in shares)	90,050
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Non-vested shares of common stock granted during the year (in shares)	90,050

Common Stock, Stock-Based Compe

Common Stock, Stock-Based Compensation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pre-Tax Compensation Expense	$ 6,110	$ 6,308	$ 6,148
Tax Benefit	2,351	2,427	2,366
Compensation expense, non-forfeitable dividends paid on non-vested stock not expected to vest and stock options	100	100	100
Amount of stock based compensation capitalized in property, plant, and equipment	800	800
Equity Classification [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pre-Tax Compensation Expense	6,110	6,308	6,147
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pre-Tax Compensation Expense	$ 6,110	$ 6,308	6,147
Non-vested share-based compensation arrangements expected to vest (in shares)	269,988	301,049
Common Stock Equivalent Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pre-Tax Compensation Expense	$ 0	$ 0	1
Cleco Power [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pre-Tax Compensation Expense	2,000	2,004	1,754
Tax Benefit	770	771	675
Amount of stock based compensation capitalized in property, plant, and equipment	700	800
Cleco Power [Member] | Equity Classification [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pre-Tax Compensation Expense	2,000	2,004	1,754
Cleco Power [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pre-Tax Compensation Expense	2,000	2,004	1,754
Cleco Power [Member] | Common Stock Equivalent Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pre-Tax Compensation Expense	$ 0	$ 0	$ 0
LTICP [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested share-based compensation arrangements expected to vest (in shares)	145,979
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 year 5 months
Non-Vested Stock, total unrecognized before-tax compensation cost	$ 6,700

Common Stock, Common Stock Repu

Common Stock, Common Stock Repurchase Program (Details) - shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cleco Corporation [Member]
Equity, Class of Treasury Stock [Line Items]
Common stock repurchased (in shares)	0	250,000	0

Pension Plan and Employee Ben79

Pension Plan and Employee Benefits, Benefit Obligation, Plan Assets, and Funded Status (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Pension Benefits [Member]
Change in benefit obligation [Roll Forward]
Benefit obligation at beginning of year	$ 498,372	$ 392,488
Service cost	10,419	8,050	$ 9,889
Interest cost	20,795	19,851	17,940
Plan participants' contributions	0	0
Actuarial (gain) loss	(30,483)	95,576
Expenses paid	(1,995)	(1,671)
Medicare D	0	0
Other adjustments	0	0
Benefits paid	(17,046)	(15,922)
Benefit obligation at end of year	480,062	498,372	392,488
Change in plan assets [Roll Forward]
Fair value of plan assets at beginning of year	412,803	384,555
Actual return on plan assets	(10,230)	45,841
Employer contributions	0	0
Expenses paid	(1,995)	(1,671)
Benefits paid	(17,046)	(15,922)
Fair value of plan assets at end of year	383,532	412,803	384,555
Unfunded status	(96,530)	(85,569)
Other Benefits [Member]
Change in benefit obligation [Roll Forward]
Benefit obligation at beginning of year	44,652	43,840
Service cost	1,635	1,542	1,656
Interest cost	1,607	1,809	1,568
Plan participants' contributions	903	872
Actuarial (gain) loss	(1,039)	1,228
Expenses paid	0	0
Medicare D	48	132
Other adjustments	0	(551)
Benefits paid	(4,736)	(4,220)
Benefit obligation at end of year	43,070	44,652	43,840
Change in plan assets [Roll Forward]
Expenses paid	0	0
Benefits paid	(4,736)	(4,220)
Unfunded status	(43,070)	(44,652)
Postemployment Benefits Liability, Current	3,613	3,470
Postemployment Benefits Liability, Noncurrent	39,457	41,182
SERP Benefits [Member]
Change in benefit obligation [Roll Forward]
Benefit obligation at beginning of year	73,902	57,865
Service cost	2,705	2,278	2,055
Interest cost	3,056	3,028	2,578
Actuarial (gain) loss	(4,488)	13,436
Benefits paid	(2,860)	(2,705)
Benefit obligation at end of year	72,315	73,902	$ 57,865
Change in plan assets [Roll Forward]
Benefits paid	(2,860)	(2,705)
Defined Benefit Pension Plan Liabilities, Current	3,238	3,031
Defined Benefit Pension Plan, Liabilities, Noncurrent	69,049	70,871
Cleco Power [Member] | Other Benefits [Member]
Change in plan assets [Roll Forward]
Postemployment Benefits Liability, Current	3,140	3,206
Postemployment Benefits Liability, Noncurrent	34,300	31,250
Cleco Power [Member] | SERP Benefits [Member]
Change in plan assets [Roll Forward]
Defined Benefit Pension Plan Liabilities, Current	1,000	813
Defined Benefit Pension Plan, Liabilities, Noncurrent	$ 21,321	$ 19,006

Pension Plan and Employee Ben80

Pension Plan and Employee Benefits, Amounts Recognized in Other Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	$ 440,876	$ 452,991
Amounts recognized in other comprehensive income [Abstract]
Net actuarial loss (gain) occurring during year	3,128	74,242
Net actuarial loss amortized during year	13,828	6,743
Transition obligation (asset) amortized during year	0	0
Prior service cost (credit) amortized during year	(71)	(71)
Amounts in accumulated other comprehensive income to be recognized in next fiscal year [Abstract]
Net actuarial loss (gain)	8,935
Prior service cost (credit)	(71)
Amounts in accumulated other comprehensive income [Abstract]
Net actuarial loss (gain)	150,620	161,320
Prior service cost (credit)	(345)	(417)
Other Benefits [Member]
Amounts recognized in other comprehensive income [Abstract]
Net actuarial loss (gain) occurring during year	(1,039)	1,228
Net actuarial loss amortized during year	866	670
Transition obligation (asset) amortized during year	0	16
Prior service cost (credit) amortized during year	119	119
Amounts in accumulated other comprehensive income to be recognized in next fiscal year [Abstract]
Net actuarial loss (gain)	666
Prior service cost (credit)	119
Amounts in accumulated other comprehensive income [Abstract]
Net actuarial loss (gain)	8,805	10,710
Prior service cost (credit)	363	482
SERP Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	65,840	67,126
Amounts recognized in other comprehensive income [Abstract]
Net actuarial loss (gain) occurring during year	(4,487)	13,436
Net actuarial loss amortized during year	2,973	1,876
Prior service cost (credit) amortized during year	54	54
Amounts in accumulated other comprehensive income to be recognized in next fiscal year [Abstract]
Net actuarial loss (gain)	2,033
Prior service cost (credit)	59
Amounts in accumulated other comprehensive income [Abstract]
Net actuarial loss (gain)	23,763	31,224
Prior service cost (credit)	$ 120	$ 173

Pension Plan and Employee Ben81

Pension Plan and Employee Benefits, Components of Periodic Benefit Costs and Weighted-Average Assumptions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Pension Benefits [Member]
Components of periodic benefit costs
Service cost		$ 10,419	$ 8,050	$ 9,889
Interest cost		20,795	19,851	17,940
Expected return on plan assets		(23,382)	(24,507)	(23,446)
Transition obligation		0	0	0
Prior period service (credit) cost		(71)	(71)	(71)
Net loss		13,828	6,743	13,218
Net periodic benefit cost		$ 21,589	$ 10,066	$ 17,530
Weighted-average assumptions used to determine the benefit obligation as of December 31:
Discount rate (in hundredths)		4.62%	4.21%
Rate of compensation increase (in hundredths)		3.08%	3.17%
Weighted-average assumptions used to determine the net benefit cost (income) for the year ended December 31:
Discount rate (in hundredths)		4.21%	5.14%	4.19%
Expected return on plan assets (in hundredths)		6.15%	6.76%	6.78%
Rate of compensation increase (in hundredths)		3.08%	3.17%	3.26%
Pension Benefits [Member] | Other Subsidiaries [Member]
Components of periodic benefit costs
Net periodic benefit cost		$ 2,100	$ 1,700	$ 2,500
Other Benefits [Member]
Components of periodic benefit costs
Service cost		1,635	1,542	1,656
Interest cost		1,607	1,809	1,568
Expected return on plan assets		0	0	0
Transition obligation		0	16	20
Prior period service (credit) cost		119	119	0
Net loss		866	670	1,131
Net periodic benefit cost		$ 4,227	$ 4,156	$ 4,375
Weighted-average assumptions used to determine the benefit obligation as of December 31:
Discount rate (in hundredths)		4.08%	3.76%
Weighted-average assumptions used to determine the net benefit cost (income) for the year ended December 31:
Discount rate (in hundredths)		3.76%	4.46%	3.54%
Other Benefits [Member] | Cleco Power [Member]
Components of periodic benefit costs
Net periodic benefit cost		$ 3,600	$ 3,600	$ 3,800
SERP Benefits [Member]
Components of periodic benefit costs
Service cost		2,705	2,278	2,055
Interest cost		3,056	3,028	2,578
Prior period service (credit) cost		54	54	54
Net loss		2,973	1,875	2,305
Net periodic benefit cost		$ 8,788	$ 7,235	$ 6,992
Weighted-average assumptions used to determine the benefit obligation as of December 31:
Discount rate (in hundredths)		4.60%	4.20%
Rate of compensation increase (in hundredths)		5.00%	5.00%
Weighted-average assumptions used to determine the net benefit cost (income) for the year ended December 31:
Discount rate (in hundredths)		4.20%	5.09%	4.17%
Rate of compensation increase (in hundredths)		5.00%	5.00%	5.00%
SERP Benefits [Member] | Cleco Power [Member]
Components of periodic benefit costs
Net periodic benefit cost		$ 2,200	$ 1,700	$ 1,500
Subsequent Event [Member] | Pension Benefits [Member]
Weighted-average assumptions used to determine the net benefit cost (income) for the year ended December 31:
Expected return on plan assets (in hundredths)	6.21%

Pension Plan and Employee Ben82

Pension Plan and Employee Benefits, Fair Value of Pension Plan Assets (Details) - Pension Benefits [Member] - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 338,128	$ 371,203
Investments Measured at Net Asset Value	42,362	38,770
Interest Accrual	3,042	2,830
Total net assets	383,532	412,803	$ 384,555
Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	4,568	5,180
Common Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	13,816	13,967
Preferred Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		968
Obligations of U.S. Government and U.S. Government Agencies [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	48,792	49,942
Mutual funds, Domestic [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	47,801	55,005
Mutual funds, International [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	22,853	25,096
Real estate funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	17,890	18,792
Hedge Fund of Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1,000
Corporate debt [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	182,408	202,253
Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	84,470	95,036
Level 1 [Member] | Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 1 [Member] | Common Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	13,816	13,967
Level 1 [Member] | Preferred Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		968
Level 1 [Member] | Obligations of U.S. Government and U.S. Government Agencies [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 1 [Member] | Mutual funds, Domestic [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	47,801	55,005
Level 1 [Member] | Mutual funds, International [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	22,853	25,096
Level 1 [Member] | Real estate funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 1 [Member] | Corporate debt [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	235,768	257,375
Level 2 [Member] | Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	4,568	5,180
Level 2 [Member] | Common Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 2 [Member] | Preferred Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		0
Level 2 [Member] | Obligations of U.S. Government and U.S. Government Agencies [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	48,792	49,942
Level 2 [Member] | Mutual funds, Domestic [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 2 [Member] | Mutual funds, International [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 2 [Member] | Real estate funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 2 [Member] | Corporate debt [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	182,408	202,253
Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	17,890	18,792
Level 3 [Member] | Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 3 [Member] | Common Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 3 [Member] | Preferred Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		0
Level 3 [Member] | Obligations of U.S. Government and U.S. Government Agencies [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 3 [Member] | Mutual funds, Domestic [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 3 [Member] | Mutual funds, International [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 3 [Member] | Real estate funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	17,890	18,792
Total net assets	17,890	18,792	$ 17,928
Level 3 [Member] | Corporate debt [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 0	$ 0

Pension Plan and Employee Ben83

Pension Plan and Employee Benefits, Unobservable Input Reconciliation (Details) - Pension Benefits [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation[Roll Forward]
Fair value of plan assets at beginning of year	$ 412,803	$ 384,555
Realized gains	(10,230)	45,841
Fair value of plan assets at end of year	383,532	412,803
Level 3 [Member] | Real estate funds [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation[Roll Forward]
Fair value of plan assets at beginning of year	18,792	17,928
Realized gains	9
Unrealized gains	(148)	570
Purchases	679	294
Sales	(1,442)
Fair value of plan assets at end of year	$ 17,890	$ 18,792

Pension Plan and Employee Ben84

Pension Plan and Employee Benefits, Pension Plan Investment Objectives (Details)	12 Months Ended
	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Maximum notional value of derivative positions of the total pension fund's value	20.00%
Pension Benefits [Member] | Domestic equity [Member]
Investment asset allocation target percentage of total plan assets [Abstract]
Target plan allocations	16.00%
Pension Benefits [Member] | International equity [Member]
Investment asset allocation target percentage of total plan assets [Abstract]
Target plan allocations	16.00%
Pension Benefits [Member] | Real estate funds [Member]
Investment asset allocation target percentage of total plan assets [Abstract]
Target plan allocations	7.00%
Pension Benefits [Member] | Hedge Funds [Member]
Investment asset allocation target percentage of total plan assets [Abstract]
Target plan allocations	1.00%
Pension Benefits [Member] | Return Seeking [Member]
Investment asset allocation target percentage of total plan assets [Abstract]
Target plan allocations, minimum	35.00%
Target plan allocations	40.00%
Target plan allocations, maximum	45.00%
Pension Benefits [Member] | Fixed income- long government/credit [Member]
Investment asset allocation target percentage of total plan assets [Abstract]
Target plan allocations	20.00%
Pension Benefits [Member] | Fixed income- long credit [Member]
Investment asset allocation target percentage of total plan assets [Abstract]
Target plan allocations	40.00%
Pension Benefits [Member] | Liability Hedging [Member]
Investment asset allocation target percentage of total plan assets [Abstract]
Target plan allocations, minimum	55.00%
Target plan allocations	60.00%
Target plan allocations, maximum	65.00%

Pension Plan and Employee Ben85

Pension Plan and Employee Benefits, Additional Disclosures (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Actual return on plan assets (in hundredths)	(2.90%)	11.70%
Expected return on plan assets (in hundredths)	6.15%	6.76%	6.78%
Projected benefit payments [Abstract]
2,016	$ 18,509
2,017	19,651
2,018	20,787
2,019	22,048
2,020	23,424
Next five years	$ 136,165
Other Benefits [Member]
Impact of future Medicare subsidies on the components of other benefit costs [Abstract]
Assumed health care cost trend rates for next fiscal year(in hundredths)	5.00%	5.00%
Ultimate health care trend rate (in hundredths)	5.00%
Effect of one-percentage point change in assumed health care cost trend rates [Abstract]
Effect of one-percentage point increase on total of service and interest cost components	$ 19
Effect of one-percentage point decrease on total of service and interest cost components	(22)
Effect of one-percentage point increase on postretirement benefit obligation	258
Effect of one-percentage point decrease on postretirement benefit obligation	(288)
Projected benefit payments [Abstract]
2,016	3,686
2,017	3,714
2,018	3,779
2,019	3,866
2,020	3,897
Next five years	18,598
SERP Benefits [Member]
Projected benefit payments [Abstract]
2,016	3,311
2,017	3,366
2,018	3,562
2,019	3,734
2,020	4,061
Next five years	$ 23,519

Pension Plan and Employee Ben86

Pension Plan and Employee Benefits, 401 (K) Plans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
401(k) Plan [Abstract]
401 (k) Plan expense	$ 5,029	$ 4,730	$ 4,422
Other Subsidiaries [Member]
401(k) Plan [Abstract]
401 (k) Plan expense	$ 900	$ 900	$ 1,000

Income Taxes, Effective Tax Rat

Income Taxes, Effective Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income tax reconciliation [Abstract]
Income before tax	$ 211,373	$ 221,855	$ 240,260
Statutory rate (in hundredths)	35.00%	35.00%	35.00%
Tax at federal statutory rate	$ 73,981	$ 77,649	$ 84,091
Increase (decrease):
Plant differences, including AFUDC flowthrough	1,875	462	427
Amortization of investment tax credits	(916)	(983)	(1,108)
State income taxes	1,117	23	1,094
Settlement with taxing authorities	0	(9,106)	0
NMTC	243	(754)	(4,806)
Other	1,404	(175)	(123)
Total taxes	$ 77,704	$ 67,116	$ 79,575
Effective Rate (in hundredths)	36.80%	30.30%	33.10%
Cleco Power [Member]
Income tax reconciliation [Abstract]
Income before tax	$ 220,644	$ 231,290	$ 229,791
Statutory rate (in hundredths)	35.00%	35.00%	35.00%
Tax at federal statutory rate	$ 77,225	$ 80,952	$ 80,427
Increase (decrease):
Plant differences, including AFUDC flowthrough	1,875	462	427
Amortization of investment tax credits	(916)	(983)	(1,108)
State income taxes	1,501	351	730
Settlement with taxing authorities	0	(2,320)	0
Other	(391)	(1,488)	(1,095)
Total taxes	$ 79,294	$ 76,974	$ 79,381
Effective Rate (in hundredths)	35.90%	33.30%	34.50%

Income Taxes, Current and Defer

Income Taxes, Current and Deferred Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current and deferred income tax expense [Abstract]
Current federal income tax (benefit) expense	$ 1,284	$ 11,082	$ 15,672
Deferred federal income tax expense	76,219	71,061	65,237
Amortization of accumulated deferred investment tax credits	(916)	(983)	(1,108)
Total federal income tax expense	76,587	81,160	79,801
Current state income tax (benefit) expense	3,233	(6,580)	(978)
Deferred state income tax expense (benefit)	(2,116)	(7,464)	752
Total state income tax expense (benefit)	1,117	(14,044)	(226)
Total taxes	77,704	67,116	79,575
Items charged or credited directly to shareholders' equity
Income Tax Effects Allocated Directly to Equity	3,802	(4,246)	4,062
Total federal and state income tax expense	81,506	62,870	83,637
Increase in total tax expense from items charged directly to equity	8,000
Amortization and Interest Recognized	1,100	3,400	13,300
Cleco Power [Member]
Current and deferred income tax expense [Abstract]
Current federal income tax (benefit) expense	33,138	(197)	(33)
Deferred federal income tax expense	45,572	83,676	81,188
Amortization of accumulated deferred investment tax credits	(916)	(983)	(1,108)
Total federal income tax expense	77,794	82,496	80,047
Current state income tax (benefit) expense	3,397	(4,161)	(1,012)
Deferred state income tax expense (benefit)	(1,897)	(1,361)	346
Total state income tax expense (benefit)	1,500	(5,522)	(666)
Total taxes	79,294	76,974	79,381
Items charged or credited directly to shareholders' equity
Income Tax Effects Allocated Directly to Equity	123	(1,321)	3,280
Total federal and state income tax expense	79,417	75,653	82,661
Increase in total tax expense from items charged directly to equity	1,400
Federal
Items charged or credited directly to shareholders' equity
Income Tax Effects Allocated Directly to Equity	3,274	(3,656)	3,497
Federal | Cleco Power [Member]
Items charged or credited directly to shareholders' equity
Income Tax Effects Allocated Directly to Equity	106	(1,137)	2,824
State
Items charged or credited directly to shareholders' equity
Income Tax Effects Allocated Directly to Equity	528	(590)	565
State | Cleco Power [Member]
Items charged or credited directly to shareholders' equity
Income Tax Effects Allocated Directly to Equity	$ 17	$ (184)	$ 456

Income Taxes, Deferred Tax Asse

Income Taxes, Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Components of deferred tax assets and liabilities [Abstract]
Depreciation and property basis differences	$ (948,597)	$ (892,725)
Net operating loss carryforward	12,092	56,315
NMTC	87,544	84,504
Fuel costs	(7,833)	(11,686)
Other comprehensive income	15,774	19,576
Regulated operations regulatory liability, net	(90,122)	(90,135)
Postretirement benefits other than pension	11,561	812
Other	(5,522)	(8,734)
Accumulated deferred federal and state income taxes	(925,103)	(842,073)
Cleco Power [Member]
Components of deferred tax assets and liabilities [Abstract]
Depreciation and property basis differences	(944,675)	(890,030)
Net operating loss carryforward	18	12,323
Fuel costs	(7,833)	(11,686)
Other comprehensive income	9,878	10,002
Regulated operations regulatory liability, net	(90,122)	(90,135)
Postretirement benefits other than pension	(3,853)	(14,346)
Other	(6,944)	(10,735)
Accumulated deferred federal and state income taxes	$ (1,043,531)	$ (994,607)

Income Taxes, Valuation Allowan

Income Taxes, Valuation Allowance (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Cleco Power [Member]
Valuation Allowance [Line Items]
Tax Credit Carryforward, Valuation Allowance	$ 0
NMTC
Valuation Allowance [Line Items]
Deferred tax asset, NMTC carryforwards	96,500,000	$ 95,400,000
Tax Credit Carryforward, Valuation Allowance	$ 0

Income Taxes, Net Operating Los

Income Taxes, Net Operating Losses & Uncertain Tax Positions (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net Operating Losses [Abstract]
Unrecognized Tax Benefits, Interest payable	$ 0	$ 0
Unrecognized Tax Benefits, Interest Expense		0	$ 200,000
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Beginning	0	5,071,000	3,126,000
Reduction for tax positions of current period	0	0	0
Additions for tax positions of prior years	0	0	2,193,000
Reduction for tax positions of prior years	0	0	(248,000)
Reduction for settlement with tax authority	0	(5,071,000)	0
Reduction for lapse of statute of limitations	0	0	0
Ending	0	0	5,071,000
Liability for uncertain tax positions	0
Unrecognized Tax Benefits, Income Tax Penalties Expense	0	100,000	0
Cleco Power [Member]
Net Operating Losses [Abstract]
Unrecognized Tax Benefits, Interest payable	0
Customer Surcredits	1,300,000	5,200,000
Unrecognized Tax Benefits, Interest Expense	0	0	100,000
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Beginning	0	0	248,000
Reduction for tax positions of current period	0	0	0
Additions for tax positions of prior years	0	0	0
Reduction for tax positions of prior years	0	0	(248,000)
Reduction for settlement with tax authority	0	0	0
Reduction for lapse of statute of limitations	0	0	0
Ending	0	$ 0	$ 0
Federal [Member]
Net Operating Losses [Abstract]
Net operating loss carryforwards	15,800,000
State [Member]
Net Operating Losses [Abstract]
Net operating loss carryforwards	$ 127,700,000

Disclosures about Segments (Det

Disclosures about Segments (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015USD ($)entity	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Sep. 30, 2014USD ($)	Jun. 30, 2014USD ($)	Mar. 31, 2014USD ($)	Dec. 31, 2015USD ($)entity	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Segment Reporting Information [Line Items]
Number of transmission interconnection facility subsidiaries | entity	2								2
Revenue
Electric operations									$ 1,142,389	$ 1,225,960	$ 1,047,548
Tolling operations										0	0
Other operations									69,186	67,055	51,002
Electric customer credits									(2,173)	(23,530)	(1,836)
Affiliate revenue									0	0	0
Operating revenue, net	$ 279,403	$ 345,468	$ 289,074	$ 295,457	$ 304,643	$ 371,386	$ 309,070	$ 284,387	1,209,402	1,269,485	1,096,714
Depreciation and amortization									149,579	146,505	142,860
Merger transaction costs									4,591	17,848	0
Interest charges									77,991	73,606	84,254
Interest income									895	1,768	1,105
Income (Loss) from Equity Method Investments									(8)	0	0
Federal and state income tax expense									77,704	67,116	79,575
Net Income									133,669	154,739	160,685
Additions to (Reductions in) Long-Lived Assets										207,636	191,876
Additions to property, plant, and equipment									156,819	207,636	188,614
Equity investment in investees	16,822				14,540				16,822	14,540	14,540
Total segment assets	4,323,354				4,368,418				4,323,354	4,368,418	4,203,548
Operating Segments [Member] | Cleco Power [Member]
Revenue
Electric operations									1,142,389	1,225,960	1,047,548
Tolling operations										0	0
Other operations									67,109	64,893	48,909
Electric customer credits									(2,173)	(23,530)	(1,836)
Affiliate revenue									1,142	1,326	1,338
Operating revenue, net									1,208,467	1,268,649	1,095,959
Depreciation and amortization									147,839	144,026	135,717
Merger transaction costs									0	0
Interest charges									76,560	74,673	82,677
Interest income									725	1,707	1,100
Income (Loss) from Equity Method Investments									0
Federal and state income tax expense									79,294	76,974	79,381
Net Income									141,350	154,316	150,410
Additions to (Reductions in) Long-Lived Assets										206,607	184,684
Additions to property, plant, and equipment									156,357
Equity investment in investees	16,822				14,532				16,822	14,532	14,532
Total segment assets	4,233,337				4,232,942				4,233,337	4,232,942	3,932,717
Operating Segments [Member] | Midstream Segment [Member]
Revenue
Electric operations											0
Tolling operations											31,670
Other operations											2
Electric customer credits											0
Affiliate revenue											0
Operating revenue, net											31,672
Depreciation and amortization											6,043
Interest charges											(331)
Interest income											0
Federal and state income tax expense											7,110
Net Income											4,372
Additions to (Reductions in) Long-Lived Assets											4,106
Equity investment in investees											0
Total segment assets											225,832
Operating Segments [Member] | Corporate and Other [Member]
Revenue
Electric operations									0	0	0
Tolling operations										5,467	0
Other operations									2,078	2,163	2,091
Electric customer credits									0	0	0
Affiliate revenue									57,323	56,031	55,145
Operating revenue, net									59,401	63,661	57,236
Depreciation and amortization									1,739	2,479	1,100
Merger transaction costs									4,592	17,848
Interest charges									1,149	(1,538)	1,274
Interest income									(111)	(410)	(628)
Income (Loss) from Equity Method Investments									(8)
Federal and state income tax expense									(1,590)	(9,858)	(6,917)
Net Income									(7,681)	424	5,903
Additions to (Reductions in) Long-Lived Assets										1,029	3,086
Additions to property, plant, and equipment									462
Equity investment in investees	0				8				0	8	8
Total segment assets	21,471				248,043				21,471	248,043	87,515
Intersegment Eliminations [Member]
Revenue
Electric operations									0	0	0
Tolling operations										(5,467)	(31,670)
Other operations									(1)	(1)	0
Electric customer credits									0	0	0
Affiliate revenue									(58,465)	(57,357)	(56,483)
Operating revenue, net									(58,466)	(62,825)	(88,153)
Depreciation and amortization									1	0	0
Merger transaction costs									(1)	0
Interest charges									282	471	634
Interest income									281	471	633
Income (Loss) from Equity Method Investments									0
Federal and state income tax expense									0	0	1
Net Income									0	(1)	0
Additions to (Reductions in) Long-Lived Assets										0	0
Additions to property, plant, and equipment									0
Equity investment in investees	0				0				0	0	0
Total segment assets	$ 68,546				$ (112,567)				$ 68,546	$ (112,567)	$ (42,516)

Regulation and Rates (Details)

Regulation and Rates (Details) - USD ($) $ in Thousands	1 Months Ended	18 Months Ended	53 Months Ended
	Sep. 30, 2015	Dec. 31, 2015	Jun. 30, 2014	Oct. 31, 2015	Dec. 31, 2014	Oct. 31, 2014
Public Utilities, General Disclosures [Line Items]
Provision for rate refund		$ 2,696			$ 2,264
Cleco Power [Member]
Public Utilities, General Disclosures [Line Items]
Provision for rate refund		2,696			2,264
Federal Energy Regulatory Commission [Member] | Transmission return on equity [Member] | Cleco Power [Member]
Public Utilities, General Disclosures [Line Items]
Provision for rate refund		$ 2,500
Louisiana Public Service Commission [Member] | Cleco Power [Member]
Public Utilities, General Disclosures [Line Items]
Provision for rate refund					$ 2,300
Louisiana Public Service Commission [Member] | FRP extension [Member] | Cleco Power [Member]
Public Utilities, General Disclosures [Line Items]
Target return on equity allowed by FRP (in hundredths)		10.00%
Percentage of retail earnings within range to be returned to customers (in hundredths)		60.00%
Return on equity for customer credit, low range (in hundredths)		10.90%
Return on equity for customer credit, high range (in hundredths)		11.75%
Louisiana Public Service Commission [Member] | 2014 FRP Monitoring Report [Member] | Cleco Power [Member]
Public Utilities, General Disclosures [Line Items]
Customer Refundable Fees, Refund Payments	$ 1,600
Provision for rate refund						$ 1,600
Louisiana Public Service Commission [Member] | 2010 FRP [Member] | Cleco Power [Member]
Public Utilities, General Disclosures [Line Items]
Target return on equity allowed by FRP (in hundredths)			10.70%
Percentage of retail earnings within range to be returned to customers (in hundredths)			60.00%
Return on equity for customer credit, low range (in hundredths)			11.30%
Return on equity for customer credit, high range (in hundredths)			12.30%
Louisiana Public Service Commission [Member] | 2015 FRP Monitoring report [Member] | Cleco Power [Member]
Public Utilities, General Disclosures [Line Items]
Provision for rate refund		$ 200		$ 200
Maximum [Member] | Louisiana Public Service Commission [Member] | FRP extension [Member] | Cleco Power [Member]
Public Utilities, General Disclosures [Line Items]
Target return on equity allowed by FRP (in hundredths)		10.90%
Maximum [Member] | Louisiana Public Service Commission [Member] | 2010 FRP [Member] | Cleco Power [Member]
Public Utilities, General Disclosures [Line Items]
Target return on equity allowed by FRP (in hundredths)			11.30%

Variable Interest Entities (Det

Variable Interest Entities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Components of equity method investments [Abstract]
Total equity investment in investee	$ 16,822	$ 14,540	$ 14,540
Cash contributions to Equity method investments	2,290	0	0
Variable Interest Entity, Not Primary Beneficiary [Member]
Summarized financial information [Abstract]
Current assets	2,794	2,792
Total assets	33,763	29,096
Current liabilities	118	31
Partners' capital	33,645	29,065
Total liabilities and partners' capital	33,763	29,096
Operating revenue	3,991	2,248	2,558
Operating expenses	3,991	2,248	2,558
Income before taxes	0	0	0
Property, plant, and equipment, net [Member] | Variable Interest Entity, Not Primary Beneficiary [Member]
Summarized financial information [Abstract]
Noncurrent Asset	23,749	22,457
Other Assets [Member] | Variable Interest Entity, Not Primary Beneficiary [Member]
Summarized financial information [Abstract]
Noncurrent Asset	7,220	3,847
Cleco Power [Member]
Components of equity method investments [Abstract]
Total equity investment in investee	16,822	14,532
Cash contributions to Equity method investments	$ 2,290	0	$ 0
Cleco Power [Member] | Variable Interest Entity, Not Primary Beneficiary [Member]
Variable Interest Entity [Line Items]
Variable interest entity, ownership percentage (in hundredths)	50.00%
Ownership percentage by other parties (in hundredths)	50.00%
Components of equity method investments [Abstract]
Purchase price	$ 12,873	12,873
Equity Method Investment, Contributed Assets Cash	3,949	1,659
Total equity investment in investee	16,822	14,532
Cash contributions to Equity method investments	2,300
Comparison of carrying amount of assets and liabilities to maximum loss exposure [Abstract]
Cleco Power's 50% equity	16,822	14,532
Cleco Power's maximum exposure to loss	16,822	14,532
Summarized financial information [Abstract]
Partners' capital	$ 33,645	29,065
Diversified Lands [Member] | Variable Interest Entity, Not Primary Beneficiary [Member]
Components of equity method investments [Abstract]
Total equity investment in investee		$ 100

Operating Leases (Details)

Operating Leases (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)railcarTowboat	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Expected operating lease payments [Abstract]
2,016	$ 8,957
2,017	6,673
2,018	3,218
2,019	2,820
2,020	2,819
Thereafter	5,749
Total operating lease payments	30,236
Operating leases, additional disclosures [Abstract]
Lease expenses recognized	9,400	$ 9,400	$ 9,200
Cleco Power [Member]
Expected operating lease payments [Abstract]
2,016	8,642
2,017	6,358
2,018	2,905
2,019	2,820
2,020	2,819
Thereafter	5,749
Total operating lease payments	$ 29,293
Cleco Power [Member] | Utility System [Domain]
Operating leases, additional disclosures [Abstract]
Term of operating lease (in years)	10 years
Cleco Power [Member] | Utility System 2 [Domain]
Operating leases, additional disclosures [Abstract]
Term of operating lease (in years)	10 years
Cleco Power [Member] | Utility System 3 [Domain]
Operating leases, additional disclosures [Abstract]
Term of operating lease (in years)	27 years
Cleco Power [Member] | Railroad Transportation Equipment [Member]
Operating leases, additional disclosures [Abstract]
Number of railcars | railcar	231
Cleco Power [Member] | Railcars Group 1 [Member]
Operating leases, additional disclosures [Abstract]
Number of railcars | railcar	115
Cleco Power [Member] | Railcars Group 2 [Member]
Operating leases, additional disclosures [Abstract]
Number of railcars | railcar	116
Cleco Power [Member] | Maritime Equipment[Member]
Operating leases, additional disclosures [Abstract]
Number of Towboats | Towboat	3
Cleco Corporation [Member]
Expected operating lease payments [Abstract]
2,016	$ 315
2,017	315
2,018	313
2,019	0
2,020	0
Thereafter	0
Total operating lease payments	$ 943

Litigation, Other Commitments96

Litigation, Other Commitments and Contingencies, and Disclosures about Guarantees, Litigation (Details) $ in Thousands	1 Months Ended					24 Months Ended	60 Months Ended	62 Months Ended
	Dec. 31, 2015USD ($)	Nov. 30, 2014	Nov. 30, 2013	Jul. 31, 2010USD ($)plaintiff	Dec. 31, 2009USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2013USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Litigation [Abstract]
Provision for rate refund	$ 2,696					$ 2,696		$ 2,696	$ 2,264
Cleco Power [Member]
Litigation [Abstract]
Provision for rate refund	$ 2,696					2,696		2,696	$ 2,264
LPSC 2009-2013 audit of fuel [Member] | Cleco Power [Member]
Litigation [Abstract]
Fuel expenses included in audit							$ 1,730,000
LPSC 2014-2015 Fuel Audit [Member] | Cleco Power [Member]
Litigation [Abstract]
Fuel expenses included in audit						582,600
LPSC Nov2010-Dec2015 EAC audit [Member] | Cleco Power [Member]
Litigation [Abstract]
Environmental expenses included in audit								81,200
Federal Energy Regulatory Commission [Member] | MISO Transmission Rates [Member]
Litigation [Abstract]
Public Utilities, Approved Return on Equity, Percentage			12.38%
Public Utilities, Proposed Return on Equity, Percentage	10.32%		6.68%
Public Utilities, Requested Rate Increase (Decrease), Percentage		0.50%
Federal Energy Regulatory Commission [Member] | Transmission return on equity [Member] | Cleco Power [Member]
Litigation [Abstract]
Provision for rate refund	$ 2,500					2,500		2,500
Discrimination Complaint [Member] | Dismissed litigation [Member]
Litigation [Abstract]
Loss Contingency, Number of Plaintiffs | plaintiff				13
Discrimination Complaint [Member] | Minimum [Member] | Dismissed litigation [Member]
Litigation [Abstract]
Loss Contingency, Damages Sought, Value				$ 2,500	$ 35,000
Other Litigation Matters [Member]
Litigation [Abstract]
Accrual for various litigation matters	$ 5,500					$ 5,500		$ 5,500

Litigation, Other Commitments97

Litigation, Other Commitments and Contingencies, and Disclosures about Guarantees, Off-Balance Sheet Commitments (Details) $ in Millions	Dec. 31, 2015USD ($)
Performance Guarantee [Member]
Guarantor Obligations [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 42.4
Cleco Power [Member] | Guarantee Issued to Entergy Mississippi on behalf of Attala [Member]
Guarantor Obligations [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	106.5
Evangeline [Member] | Indemnification Agreement [Member]
Guarantor Obligations [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	40
Evangeline [Member] | Indemnification Agreement INCLUDING fundamental organizational structure [Member]
Guarantor Obligations [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	400
Evangeline [Member] | Cleco Power [Member] | Indemnification Agreement [Member]
Guarantor Obligations [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	40
Evangeline [Member] | Cleco Power [Member] | Indemnification Agreement INCLUDING fundamental organizational structure [Member]
Guarantor Obligations [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 400

Litigation, Other Commitments98

Litigation, Other Commitments and Contingencies, and Disclosures about Guarantees, Disclosures about Guarantees (Details) - Cleco Power [Member] - Financial Guarantee [Member] $ in Millions	Dec. 31, 2015USD ($)
Guarantor Obligations [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 106.5
On-balance sheet guarantees, expected termination dates [Abstract]
Guarantor Obligations, Current Carrying Value	$ 3.8

Litigation, Other Commitments99

Litigation, Other Commitments and Contingencies, and Disclosures about Guarantees, Long-Term Purchase Obligations (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cleco Power [Member] | Purchase of coal, petroleum coke, limestone, entergy capacity and energy delivery facilities [Member]
Payments required under long-term purchase obligations [Abstract]
Payments under long-term purchase obligations	$ 89,700,000	$ 90,400,000	$ 105,300,000
Long-Term Purchase Obligations [Abstract]
2,016	40,643,000
2,017	17,230,000
2,018	14,905,000
2,019	3,688,000
Total long-term purchase obligations	76,466,000
Cleco Corporation [Member]
Long-Term Purchase Obligations [Abstract]
Total long-term purchase obligations	$ 0

Litigation, Other Commitment100

Litigation, Other Commitments and Contingencies, and Disclosures about Guarantees, New Markets Tax Credits (Details) - New Markets Tax Credit [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Aug. 31, 2008
New Markets Tax Credits [Abstract]
Membership interest in U.S Bank New Markets Tax Credit Fund (in hundredths)		99.90%
Equity contributions to be made to the Fund	$ 283.7
Net tax benefits to be received from the Fund	302
Difference between equity contributions and total benefits received will be recognized over the life of the Fund as net tax benefits	18.3
Tax benefits in excess of capital contributions	16.7
Tax benefits not utilized	$ 116.8
Period (in years) over which gross investment amortization expense is recognized	9 years
Remaining period (in years) of recognition of gross investment amortization expense	2 years

Litigation, Other Commitment101

Litigation, Other Commitments and Contingencies, and Disclosures about Guarantees, Fuel Transportation Agreement and Capital Leases (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 28, 2012Towboat
Future minimum lease payments under capital leases [Abstract]
2,016	$ 2,607
2,017	1,818
Capital lease payments/Current liabilities	2,607	$ 2,448
Cleco Power [Member]
Future minimum lease payments under capital leases [Abstract]
2,016	2,607
2,017	1,818
Capital lease payments/Current liabilities	2,607	2,448
Cleco Power [Member] | Barges [Member]
Capital Leased Assets [Line Items]
Capital Leased Assets, Number of Units | Towboat			42
Fuel Transportation Agreement [Abstract]
Repayments of Long-term Capital Lease Obligations	3,700	3,700
Analysis of leased property under capital leases by major classes [Abstract]
Barges	11,350	11,350
Less: accumulated amortization	7,296	4,864
Net capital leases	4,054	6,486
Future minimum lease payments under capital leases [Abstract]
2,016	3,735
2,017	2,480
Total minimum lease payments	6,215
Less: executory costs	1,554
Net minimum lease payments	4,661
Less: amount representing interest	236
Present value of net minimum lease payments	4,425
Capital lease payments/Current liabilities	2,607
Non-current liabilities	1,818
Operating Leases, Income Statement, Sublease Revenue	$ 500	$ 400

Affiliate Transactions (Details

Affiliate Transactions (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Affiliate Transaction [Line Items]
affiliate balances that were payable to or receivable from its non-consolidated affiliates	$ 0				$ 0				$ 0	$ 0
Affiliate revenue									0	0	$ 0
Cleco Power [Member]
Affiliate Transaction [Line Items]
Affiliate revenue									1,142,000	1,326,000	1,338,000
Other income									13,000	73,000	157,000
Total Affiliate Revenue									1,155,000	1,399,000	1,495,000
Accounts receivable - affiliate	1,908,000				23,621,000				1,908,000	23,621,000
Accounts payable - affiliate	6,598,000				7,760,000				6,598,000	7,760,000
Distributions to parent	35,000,000	$ 40,000,000	$ 35,000,000	$ 25,000,000	30,000,000	$ 15,000,000	$ 35,000,000	$ 35,000,000	135,000,000	115,000,000	105,000,000
Transfer of pension plan liability and an equal amount of assets									2,055,000	1,687,000
Cleco Corporation [Member] | Cleco Power [Member]
Affiliate Transaction [Line Items]
Other income									3,000	30,000	26,000
Accounts receivable - affiliate	653,000				22,994,000				653,000	22,994,000
Accounts payable - affiliate	564,000				525,000				564,000	525,000
Distributions to parent									135,000,000	115,000,000	105,000,000
Non-cash equity contributions from parent									0	138,100,000	0
Support Group [Member] | Cleco Power [Member]
Affiliate Transaction [Line Items]
Affiliate revenue									1,142,000	1,322,000	1,318,000
Other income									0	10,000	0
Accounts receivable - affiliate	1,254,000				626,000				1,254,000	626,000
Accounts payable - affiliate	6,034,000				7,235,000				6,034,000	7,235,000
Transfer of pension plan liability and an equal amount of assets									2,055,000	1,638,000
Midstream [Member] | Cleco Power [Member]
Affiliate Transaction [Line Items]
Transfer of pension plan liability and an equal amount of assets									0	49,000
Evangeline [Member] | Cleco Power [Member]
Affiliate Transaction [Line Items]
Affiliate revenue									0	4,000	20,000
Other income									0	9,000	68,000
Diversified Lands [Member] | Cleco Power [Member]
Affiliate Transaction [Line Items]
Other income									10,000	14,000	45,000
Perryville [Member] | Cleco Power [Member]
Affiliate Transaction [Line Items]
Other income									0	5,000	10,000
Attala [Member] | Cleco Power [Member]
Affiliate Transaction [Line Items]
Other income									0	5,000	8,000
Others [Member] | Cleco Power [Member]
Affiliate Transaction [Line Items]
Accounts receivable - affiliate	1,000				1,000				1,000	1,000
Accounts payable - affiliate	$ 0				$ 0				0	0
Other Operations [Member] | Support Group [Member] | Cleco Power [Member]
Affiliate Transaction [Line Items]
Expenses from transactions with related parties									53,079,000	50,801,000	48,694,000
Maintenance [Member] | Support Group [Member] | Cleco Power [Member]
Affiliate Transaction [Line Items]
Expenses from transactions with related parties									1,807,000	2,091,000	1,263,000
Taxes other than income taxes [Member] | Support Group [Member] | Cleco Power [Member]
Affiliate Transaction [Line Items]
Expenses from transactions with related parties									(3,000)	(9,000)	(6,000)
Other Expense [Member] | Support Group [Member] | Cleco Power [Member]
Affiliate Transaction [Line Items]
Expenses from transactions with related parties									403,000	339,000	306,000
Other Expense [Member] | Evangeline [Member] | Cleco Power [Member]
Affiliate Transaction [Line Items]
Expenses from transactions with related parties									0	0	42,000
Other Expense [Member] | Diversified Lands [Member] | Cleco Power [Member]
Affiliate Transaction [Line Items]
Expenses from transactions with related parties									0	0	3,000
Power purchased for utility customers [Member] | Evangeline [Member] | Cleco Power [Member]
Affiliate Transaction [Line Items]
Expenses from transactions with related parties									$ 0	$ 5,467,000	$ 31,670,000

Intangible Asset (Details)

Intangible Asset (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2008
Intangible asset, net [Abstract]
Gross carrying amount	$ 177,537	$ 177,537
Accumulated amortization	102,574	86,895
Intangible asset	74,963	90,642
Expected amortization expense
For the year ending December 31, 2016	16,864
For the year ending December 31, 2017	18,009
For the year ending December 31, 2018	19,312
For the year ending December 31, 2019	20,778
Cleco Katrina Rita [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired intangible asset				$ 177,500
Acquired Finite-lived Intangible Asset, Residual Value				0
Amortization expense	$ 15,700	$ 15,400	$ 14,500
Cleco Katrina Rita [Member] | Contractual Rights [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired intangible asset				176,000
Cleco Katrina Rita [Member] | Financing costs [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired intangible asset				$ 1,500
Cleco Katrina Rita [Member] | Minimum [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible asset expected useful life (in years)				12 years
Cleco Katrina Rita [Member] | Maximum [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible asset expected useful life (in years)				15 years

Coughlin Transfer (Details)

Coughlin Transfer (Details) $ in Thousands	1 Months Ended
	Oct. 31, 2012MW	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Mar. 31, 2014USD ($)
Related Party [Line Items]
Net book value		$ 3,125,054	$ 3,066,000
Cleco Power [Member]
Related Party [Line Items]
Long-term Request for Proposal of Electric Power to meet long-term capacity (MW) | MW	800
Net book value		$ 3,120,400	$ 3,062,284
Transfer of Coughlin from affiliate [Member] | Evangeline [Member] | Cleco Power [Member]
Related Party [Line Items]
Net book value				$ 176,000

Accumulated Other Comprehens105

Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balances. Beginning	$ 1,627,270	$ 1,586,197	$ 1,499,213
Other Comprehensive Income (Loss) Net of Tax, Period Change [Abstract]
Net current-period other comprehensive income (loss)	6,080	(6,789)	6,494
Balances, Ending	1,674,841	1,627,270	1,586,197
Cleco Power [Member]
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balances. Beginning	1,545,858	1,370,573	1,319,919
Other Comprehensive Income (Loss) Net of Tax, Period Change [Abstract]
Net current-period other comprehensive income (loss)	196	(2,111)	5,244
Balances, Ending	1,552,404	1,545,858	1,370,573
Postretirement Benefit Net (Loss) Gain [Member]
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balances. Beginning	(26,726)	(19,725)	(24,741)
Other Comprehensive Income (Loss) Net of Tax, Period Change [Abstract]
Other comprehensive income (loss) before reclassifications	2,790	(9,022)	2,857
Amounts reclassified from accumulated other comprehensive income (loss)	3,079	2,021	2,159
Net current-period other comprehensive income (loss)	5,869	(7,001)	5,016
Balances, Ending	(20,857)	(26,726)	(19,725)
Postretirement Benefit Net (Loss) Gain [Member] | Cleco Power [Member]
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balances. Beginning	(11,349)	(9,026)	(12,792)
Other Comprehensive Income (Loss) Net of Tax, Period Change [Abstract]
Other comprehensive income (loss) before reclassifications	(1,232)	(3,344)	2,796
Amounts reclassified from accumulated other comprehensive income (loss)	1,217	1,021	970
Net current-period other comprehensive income (loss)	(15)	(2,323)	3,766
Balances, Ending	(11,364)	(11,349)	(9,026)
Net Gain (Loss) on Cash Flow Hedges [Member]
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balances. Beginning	(5,939)	(6,151)	(7,629)
Other Comprehensive Income (Loss) Net of Tax, Period Change [Abstract]
Other comprehensive income (loss) before reclassifications			1,355
Net current-period other comprehensive income (loss)	211	212	1,478
Balances, Ending	(5,728)	(5,939)	(6,151)
Net Gain (Loss) on Cash Flow Hedges [Member] | Cleco Power [Member]
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balances. Beginning	(5,939)	(6,151)	(7,629)
Other Comprehensive Income (Loss) Net of Tax, Period Change [Abstract]
Other comprehensive income (loss) before reclassifications			1,355
Net current-period other comprehensive income (loss)	211	212	1,478
Balances, Ending	(5,728)	(5,939)	(6,151)
AOCI [Member]
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balances. Beginning	(32,665)	(25,876)	(32,370)
Other Comprehensive Income (Loss) Net of Tax, Period Change [Abstract]
Amounts reclassified from accumulated other comprehensive income (loss)	3,079	2,021	2,159
Net current-period other comprehensive income (loss)	6,080	(6,789)	6,494
Balances, Ending	(26,585)	(32,665)	(25,876)
AOCI [Member] | Cleco Power [Member]
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balances. Beginning	(17,288)	(15,177)	(20,421)
Other Comprehensive Income (Loss) Net of Tax, Period Change [Abstract]
Amounts reclassified from accumulated other comprehensive income (loss)	1,217	1,021	970
Net current-period other comprehensive income (loss)	196	(2,111)	5,244
Balances, Ending	(17,092)	(17,288)	(15,177)
Interest charges | Net Gain (Loss) on Cash Flow Hedges [Member]
Other Comprehensive Income (Loss) Net of Tax, Period Change [Abstract]
Amounts reclassified from accumulated other comprehensive income (loss)	211	212	154
Interest charges | Net Gain (Loss) on Cash Flow Hedges [Member] | Cleco Power [Member]
Other Comprehensive Income (Loss) Net of Tax, Period Change [Abstract]
Amounts reclassified from accumulated other comprehensive income (loss)	211	212	154
Interest charges | AOCI [Member]
Other Comprehensive Income (Loss) Net of Tax, Period Change [Abstract]
Amounts reclassified from accumulated other comprehensive income (loss)	211	212	154
Interest charges | AOCI [Member] | Cleco Power [Member]
Other Comprehensive Income (Loss) Net of Tax, Period Change [Abstract]
Amounts reclassified from accumulated other comprehensive income (loss)	$ 211	$ 212	154
Regulatory asset
Other Comprehensive Income (Loss) Net of Tax, Period Change [Abstract]
Amounts reclassified from accumulated other comprehensive income (loss)			(31)
Regulatory asset | Net Gain (Loss) on Cash Flow Hedges [Member]
Other Comprehensive Income (Loss) Net of Tax, Period Change [Abstract]
Amounts reclassified from accumulated other comprehensive income (loss)			(31)
Regulatory asset | Net Gain (Loss) on Cash Flow Hedges [Member] | Cleco Power [Member]
Other Comprehensive Income (Loss) Net of Tax, Period Change [Abstract]
Amounts reclassified from accumulated other comprehensive income (loss)			(31)
Regulatory asset | AOCI [Member] | Cleco Power [Member]
Other Comprehensive Income (Loss) Net of Tax, Period Change [Abstract]
Amounts reclassified from accumulated other comprehensive income (loss)			$ (31)

Miscellaneous Financial Info106

Miscellaneous Financial Information (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Operating revenue, net	$ 279,403	$ 345,468	$ 289,074	$ 295,457	$ 304,643	$ 371,386	$ 309,070	$ 284,387	$ 1,209,402	$ 1,269,485	$ 1,096,714
Operating income	52,162	102,572	69,884	62,722	54,729	107,242	66,721	57,338	287,339	286,032	308,332
Net income applicable to common stock	$ 21,850	$ 54,663	$ 30,234	$ 26,922	$ 21,347	$ 70,835	$ 36,633	$ 25,924	$ 133,669	$ 154,739	$ 160,685
Basic earnings per average common share outstanding (in dollars per share)	$ 0.36	$ 0.90	$ 0.50	$ 0.45	$ 0.35	$ 1.17	$ 0.61	$ 0.43	$ 2.21	$ 2.56	$ 2.66
Diluted earnings per average common share outstanding (in dollars per share)	0.36	0.90	0.50	0.44	0.35	1.17	0.60	0.43	2.20	2.55	2.65
Dividends on common stock (in dollars per share)	0.40	0.40	0.40	0.40	0.40	0.40	0.40	0.3625	$ 1.60	$ 1.5625	$ 1.425
Closing market price per share
High (in dollars per share)	53.75	54.76	54.88	55.24	55.36	59.21	59.13	50.99
Low (in dollars per share)	$ 48.47	$ 53.02	$ 53.59	$ 53.69	$ 46.11	$ 48.06	$ 49.32	$ 45.52
Cleco Power [Member]
Operating revenue, net	$ 279,122	$ 345,189	$ 288,885	$ 295,271	$ 304,432	$ 371,178	$ 308,859	$ 284,180	$ 1,208,467	$ 1,268,649	$ 1,095,959
Operating income	54,321	103,966	70,243	65,670	66,189	108,303	67,032	58,188	294,201	299,715	306,681
Net income	22,270	58,661	31,813	28,605	29,806	65,544	32,658	26,307
Contributions from Cleco Corporation					0	0	0	138,080		138,080
Distributions to Cleco Corporation (as sole member)	$ (35,000)	$ (40,000)	$ (35,000)	$ (25,000)	$ (30,000)	$ (15,000)	$ (35,000)	$ (35,000)	$ (135,000)	$ (115,000)	$ (105,000)

Miscellaneous Financial Info107

Miscellaneous Financial Information (Unaudited), Shareholders (Details)	Dec. 31, 2015shareholder
Common Stock [Member]
Class of Stock [Line Items]
Number of shareholders	5,047
Preferred Stock [Member]
Class of Stock [Line Items]
Number of shareholders	0

Miscellaneous Financial Info108

Miscellaneous Financial Information (Unaudited), Dividends and Preferred Stock Redemption (Details) - $ / shares

1 Months Ended

3 Months Ended

12 Months Ended

Jan. 31, 2016

Dec. 31, 2015

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Dec. 31, 2014

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Dec. 31, 2015

Dec. 31, 2014

Dec. 31, 2013

Dividends Payable [Line Items]

Common Stock, Dividends, Per Share, Declared

$ 0.40

$ 0.40

$ 0.40

$ 0.40

$ 0.40

$ 0.40

$ 0.40

$ 0.3625

$ 1.60

$ 1.5625

$ 1.425

Subsequent Event [Member] | Common Stock [Member]

Dividends Payable [Line Items]

Common Stock, Dividends, Per Share, Declared

$ 0.40

Cleco Corporation [Member] | Maximum [Member] | Common Stock [Member]

Dividends Payable [Line Items]

Common Stock, Dividends, Per Share, Declared

$ 0.40

Agreement and Plan of Merger (D

Agreement and Plan of Merger (Details) - USD ($) $ / shares in Units, $ in Millions	Mar. 31, 2016	Dec. 31, 2015	Feb. 26, 2015	Dec. 31, 2014	Oct. 17, 2014
Business Acquisition [Line Items]
Common stock, par value (in dollars per share)		$ 1		$ 1
Merger Agreement, Required Termination Fee					$ 180
Cleco Corporation [Member]
Business Acquisition [Line Items]
Common stock, par value (in dollars per share)		$ 1		$ 1	$ 1
Share price at the time of the Merger (in dollars per share)					$ 55.37
Percentage of shareholder approval of the Merger Agreement (in hundredths)			77.00%
Merger Agreement, Acquiree Required Termination Fee					$ 120
Subsequent Event [Member] | Cleco Corporation [Member]
Business Acquisition [Line Items]
Additional contingency fees payable upon completion of the Merger	$ 12

Schedule I Financial Stateme110

Schedule I Financial Statements of Cleco Corporation, Condensed Statements of Income (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Operating expenses [Abstract]
Merger transaction costs									$ 4,591	$ 17,848	$ 0
Total operating expenses									922,063	983,453	788,382
Operating income (loss)	$ 52,162	$ 102,572	$ 69,884	$ 62,722	$ 54,729	$ 107,242	$ 66,721	$ 57,338	287,339	286,032	308,332
Other income									1,443	4,790	13,857
Other expense									(3,368)	(2,509)	(2,861)
Income before income taxes									211,373	221,855	240,260
Federal and state income tax benefit									77,704	67,116	79,575
Net income applicable to common stock	$ 21,850	$ 54,663	$ 30,234	$ 26,922	$ 21,347	$ 70,835	$ 36,633	$ 25,924	133,669	154,739	160,685
Cleco Corporation [Member]
Operating expenses [Abstract]
Administrative and general									1,891	1,534	2,501
Merger transaction costs									4,591	17,848	0
Other operating expense									490	178	418
Total operating expenses									6,972	19,560	2,919
Operating income (loss)									(6,972)	(19,560)	(2,919)
Equity income from subsidiaries, net of tax									141,636	162,331	155,360
Interest, net									(1,731)	(303)	(2,380)
Other income									17	2,457	3,392
Other expense									(1,142)	(158)	(38)
Income before income taxes									131,808	144,767	153,415
Federal and state income tax benefit									(1,861)	(9,972)	(7,270)
Net income applicable to common stock									$ 133,669	$ 154,739	$ 160,685

Schedule I Financial Stateme111

Schedule I Financial Statements of Cleco Corporation, Condensed Statements of Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Condensed Statements of Comprehensive Income [Abstract]
Net income	$ 133,669	$ 154,739	$ 160,685
Other comprehensive income (loss), net of tax:
Postretirement benefits gain (loss), net of tax	5,869	(7,001)	5,016
Net gain on cash flow hedges, net of tax	211	212	1,478
Total other comprehensive income (loss), net of tax	6,080	(6,789)	6,494
Comprehensive income, net of tax	139,749	147,950	167,179
Cleco Corporation [Member]
Condensed Statements of Comprehensive Income [Abstract]
Net income	133,669	154,739	160,685
Other comprehensive income (loss), net of tax:
Postretirement benefits gain (loss), net of tax	5,869	(7,001)	5,016
Net gain on cash flow hedges, net of tax	211	212	1,478
Total other comprehensive income (loss), net of tax	6,080	(6,789)	6,494
Comprehensive income, net of tax	$ 139,749	$ 147,950	$ 167,179

Schedule I Financial Stateme112

Schedule I Financial Statements of Cleco Corporation, Condensed Statements of Comprehensive Income Parenthetical (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Condensed Financial Statements, Captions [Line Items]
Net tax expense (benefit) on post-retirement benefits	$ 3,670	$ (4,378)	$ 3,137
Net tax expense on cash flow hedges	132	132	925
Cleco Corporation [Member]
Condensed Financial Statements, Captions [Line Items]
Net tax expense (benefit) on post-retirement benefits	3,670	(4,378)	3,137
Net tax expense on cash flow hedges	$ 132	$ 132	$ 925

Schedule I Financial Stateme113

Schedule I Financial Statements of Cleco Corporation, Condensed Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Current Assets [Abstract]
Cash and cash equivalents	$ 68,246	$ 44,423	$ 28,656	$ 31,020
Accumulated deferred federal and state income taxes, net	0	76,785
Cash surrender value of trust-owned life insurance policies	73,823	71,167
Prepayments	7,883	10,284
Other current assets	448	473
Total current assets	448,859	500,604
Equity investment in investees	16,822	14,540	14,540
Tax credit fund investment, net	13,741	7,251
Total assets	4,323,354	4,368,418	4,203,548
Current Liabilities [Abstract]
Accounts payable	93,822	127,268
Other current liabilities	14,277	13,176
Total current liabilities	206,579	237,770
Postretirement benefit obligations	205,036	197,623
Other deferred credits	24,670	28,510
Total liabilities	$ 2,648,513	$ 2,741,148
Commitments and Contingencies (Note 5)
Shareholders’ Equity [Abstract]
Common stock	$ 61,059	$ 61,051
Premium on common stock	418,518	415,482
Retained earnings	1,245,014	1,208,712
Treasury stock	(23,165)	(25,310)
Accumulated other comprehensive loss	(26,585)	(32,665)
Total shareholders’ equity	1,674,841	1,627,270	1,586,197	1,499,213
Total liabilities and shareholders’ equity	4,323,354	4,368,418
Cleco Corporation [Member]
Current Assets [Abstract]
Cash and cash equivalents	2,236	5,069	$ 7,375	$ 7,418
Accounts receivable - affiliate	7,669	8,967
Taxes receivable, net	14,746	2,288
Accumulated deferred federal and state income taxes, net	0	72,270
Cash surrender value of trust-owned life insurance policies	53,821	51,489
Prepayments	0	1,229
Interest receivable	0	555
Other current assets	0	12
Total current assets	78,472	141,879
Equity investment in investees	1,516,310	1,549,063
Tax credit fund investment, net	13,741	7,251
Accumulated deferred federal and state income taxes, net	123,690	71,397
Total assets	1,732,213	1,769,590
Current Liabilities [Abstract]
Accounts payable	908	4,386
Accounts payable - affiliate	5,389	59,014
Other current liabilities	10,975	12,123
Total current liabilities	17,272	75,523
Postretirement benefit obligations	5,848	8,337
Other deferred credits	587	2,071
Long-term debt	33,665	56,389
Total liabilities	$ 57,372	$ 142,320
Commitments and Contingencies (Note 5)
Shareholders’ Equity [Abstract]
Common stock	$ 61,059	$ 61,051
Premium on common stock	418,518	415,482
Retained earnings	1,245,014	1,208,712
Treasury stock	(23,165)	(25,310)
Accumulated other comprehensive loss	(26,585)	(32,665)
Total shareholders’ equity	1,674,841	1,627,270
Total liabilities and shareholders’ equity	$ 1,732,213	$ 1,769,590

Schedule I Financial Stateme114

Schedule I Financial Statements of Cleco Corporation, Condensed Balance Sheet Parentheticals (Details) - $ / shares	Dec. 31, 2015	Dec. 31, 2014	Oct. 17, 2014
Condensed Financial Statements, Captions [Line Items]
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, authorized (in shares)	100,000,000	100,000,000
Common stock, issued (in shares)	61,058,918	61,051,286
Common stock, outstanding (in shares)	60,482,468	60,421,467
Treasury stock (in shares)	576,450	629,819
Cleco Corporation [Member]
Condensed Financial Statements, Captions [Line Items]
Common stock, par value (in dollars per share)	$ 1	$ 1	$ 1
Common stock, authorized (in shares)	100,000,000	100,000,000
Common stock, issued (in shares)	61,058,918	61,051,286
Common stock, outstanding (in shares)	60,482,468	60,421,467
Treasury stock (in shares)	576,450	629,819

Schedule I Financial Stateme115

Schedule I Financial Statements of Cleco Corporation, Condensed Statements of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Operating Activities [Abstract]
Net cash provided by operating activities	$ 361,022	$ 335,169	$ 341,690
Investing Activities [Abstract]
Contributions to tax credit fund	(9,966)	(55,315)	(51,011)
Return of equity investment in tax credit fund	2,128	2,579	1,619
Premiums paid on trust-owned life insurance	(3,607)	(2,831)	(3,705)
Net cash used in investing activities	(167,951)	(246,514)	(236,216)
Financing Activities [Abstract]
Draws on credit facility	120,000	254,000	228,000
Payments on credit facility	(163,000)	(202,000)	(228,000)
Repurchase of common stock	0	(12,449)	0
Dividends paid on common stock	(97,283)	(95,044)	(86,376)
Other financing	(3,141)	(2,519)	(4,224)
Net cash used in financing activities	(169,248)	(72,888)	(107,838)
Net increase (decrease) in cash and cash equivalents	23,823	15,767	(2,364)
Cash and cash equivalents at beginning of period	44,423	28,656	31,020
Cash and cash equivalents at end of period	68,246	44,423	28,656
Supplementary cash flow information [Abstract]
Interest paid, net of amount capitalized	74,349	74,515	77,296
Income taxes paid (refunded), net	1,434	15,286	(47,374)
Supplementary non-cash investing and financing activities [Abstract]
Issuance of common stock - ESPP	0	220	318
Non-cash contribution to subsidiary, net of tax	373	0	0
Cleco Corporation [Member]
Operating Activities [Abstract]
Net cash provided by operating activities	128,909	108,754	159,430
Investing Activities [Abstract]
Contributions to tax credit fund	(9,966)	(55,315)	(51,011)
Return of equity investment in tax credit fund	2,128	2,579	1,619
Premiums paid on trust-owned life insurance	(3,607)	(2,831)	(3,705)
Net cash used in investing activities	(11,445)	(55,567)	(53,097)
Financing Activities [Abstract]
Draws on credit facility	57,000	97,000	48,000
Payments on credit facility	(80,000)	(45,000)	(68,000)
Repurchase of common stock	0	(12,449)	0
Dividends paid on common stock	(97,283)	(95,044)	(86,376)
Other financing	(14)	0	0
Net cash used in financing activities	(120,297)	(55,493)	(106,376)
Net increase (decrease) in cash and cash equivalents	(2,833)	(2,306)	(43)
Cash and cash equivalents at beginning of period	5,069	7,375	7,418
Cash and cash equivalents at end of period	2,236	5,069	7,375
Supplementary cash flow information [Abstract]
Interest paid, net of amount capitalized	130	189	217
Income taxes paid (refunded), net	1,464	15,013	(46,928)
Supplementary non-cash investing and financing activities [Abstract]
Issuance of common stock - ESPP	0	220	318
Non-cash contribution to subsidiary, net of tax	0	142,880	0
Non-cash distribution from subsidiary, net of tax	$ 33,661	$ 138,080	$ 0

Schedule I Financial Stateme116

Schedule I Financial Statements of Cleco Corporation, Summary of Significant Accounting Policies (Details) $ in Millions	Dec. 31, 2015USD ($)
Summary of Significant Accounting Policies [Abstract]
Percent of restricted consolidated net assets of consolidated subsidiaries exceeding total consolidated net assets (in hundredths)	25.00%
Cleco Corporation [Member]
Summary of Significant Accounting Policies [Abstract]
Restricted net assets of consolidated subsidiaries	$ 733.1
Percent of restricted consolidated net assets of consolidated subsidiaries exceeding total consolidated net assets (in hundredths)	25.00%

Schedule I Financial Stateme117

Schedule I Financial Statements of Cleco Corporation, Debt (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Debt [Abstract]
Short-term debt outstanding	$ 0	$ 0
Long-term Debt and Capital Lease Obligations, Including Current Maturities	1,290,000,000
Long-term Debt and Capital Lease Obligations, Current	19,421,000	18,272,000
Maximum borrowing capacity	550,000,000
Long-term Line of Credit	34,000,000	57,000,000
Cleco Corporation [Member]
Debt [Abstract]
Short-term debt outstanding	0	0
Long-term Debt and Capital Lease Obligations, Including Current Maturities	34,000,000	57,000,000
Long-term Debt and Capital Lease Obligations, Current	0	$ 0
Maximum borrowing capacity	$ 250,000,000
Facility fees (in hundredths)	0.175%
Long-term Line of Credit	$ 34,000,000
All-in interest rate (in hundredths)	1.465%
Available borrowing capacity	$ 216,000,000
Cleco Corporation [Member] | Line of Credit [Member]
Debt [Abstract]
Maximum borrowing capacity	$ 250,000,000
Cleco Corporation [Member] | Line of Credit [Member] | LIBOR [Member]
Debt [Abstract]
Credit facility, Basis Spread on Variable Rate (in hundredths)	1.075%
Cleco Corporation [Member] | Line of Credit [Member] | ABR [Member]
Debt [Abstract]
Credit facility, Basis Spread on Variable Rate (in hundredths)	0.075%

Schedule I Financial Stateme118

Schedule I Financial Statements of Cleco Corporation, Cash Distributions and Equity Contributions (Details)	12 Months Ended
	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Cleco Power [Member]
Condensed Financial Statements, Captions [Line Items]
Unrestricted member's equity	$ 884,300,000
Cleco Power [Member] | Maximum [Member]
Condensed Financial Statements, Captions [Line Items]
Ratio of total indebtedness to total capitalization (in hundredths)	0.65
Cleco Corporation [Member]
Distributions from affiliates [Abstract]
Cash distributions received from affiliates	$ 135,850,000	$ 116,725,000	$ 106,100,000
Equity contributions made to affiliates	0		0
Cleco Corporation [Member] | Cleco Power [Member]
Distributions from affiliates [Abstract]
Cash distributions received from affiliates	135,000,000	115,000,000	105,000,000
Equity contributions made to affiliates		138,100,000
Cleco Corporation [Member] | Perryville [Member]
Distributions from affiliates [Abstract]
Cash distributions received from affiliates	500,000	975,000	700,000
Cleco Corporation [Member] | Attala [Member]
Distributions from affiliates [Abstract]
Cash distributions received from affiliates	$ 350,000	$ 750,000	$ 400,000

Schedule I Financial Stateme119

Schedule I Financial Statements of Cleco Corporation, Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Taxes [Abstract]
Federal and state income tax benefit	$ (77,704)	$ (67,116)	$ (79,575)
Cleco Corporation [Member]
Income Taxes [Abstract]
Federal and state income tax benefit	1,861	9,972	7,270
Income tax expense reflected in equity income of subsidiaries, net of tax	$ 79,600	$ 77,100	$ 86,800

Schedule I Financial Stateme120

Schedule I Financial Statements of Cleco Corporation, Agreement and Plan of Merger (Details) - USD ($) $ / shares in Units, $ in Millions	Mar. 31, 2016	Dec. 31, 2015	Feb. 26, 2015	Dec. 31, 2014	Oct. 17, 2014
Business Acquisition [Line Items]
Common stock, par value (in dollars per share)		$ 1		$ 1
Cleco Partners [Member]
Business Acquisition [Line Items]
Common stock, par value (in dollars per share)		$ 1		$ 1	$ 1
Share price at the time of the Merger (in dollars per share)					$ 55.37
Percentage of shareholder approval of the Merger Agreement (in hundredths)			77.00%
Subsequent Event [Member] | Cleco Partners [Member]
Business Acquisition [Line Items]
Additional contingency fees payable upon completion of the Merger	$ 12

Schedule II Valuation and Qu121

Schedule II Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Allowance for Uncollectible Accounts [Member]
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of period	$ 922	$ 849	$ 1,105
Additions charged to costs and expenses	2,986	1,980	1,232
Uncollectible account write-offs less recoveries	1,234	1,907	1,488
Balance at end of period	2,674	922	849
Unrestricted Storm Reserve [Member]
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of period	3,322	1,236	1,792
Additions	0	4,133	0
Deductions	521	2,047	556
Balance at end of period	2,801	3,322	1,236
Restricted Storm Reserve [Member]
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of period	14,916	17,646	16,285
Additions	1,261	1,414	1,593
Deductions	0	4,144	232
Balance at end of period	16,177	14,916	17,646
Cleco Power [Member] | Allowance for Uncollectible Accounts [Member]
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of period	922	849	1,105
Additions charged to costs and expenses	2,986	1,980	1,232
Uncollectible account write-offs less recoveries	1,234	1,907	1,488
Balance at end of period	2,674	922	849
Cleco Power [Member] | Unrestricted Storm Reserve [Member]
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of period	3,322	1,236	1,792
Additions	0	4,133	0
Deductions	521	2,047	556
Balance at end of period	2,801	3,322	1,236
Cleco Power [Member] | Restricted Storm Reserve [Member]
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of period	14,916	17,646	16,285
Additions	1,261	1,414	1,593
Deductions	0	4,144	232
Balance at end of period	$ 16,177	$ 14,916	$ 17,646