Cleco Corporate 10-Q 11 Aug 16 2016 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2016	Aug. 11, 2016
Entity Information [Line Items]
Entity Registrant Name	CLECO CORPORATE HOLDINGS LLC
Entity Central Index Key	1,089,819
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Document Type	10-Q
Document Period End Date	Jun. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q2
Amendment Flag	false
Entity Common Stock, Shares Outstanding		0
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

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	Apr. 12, 2016	Jun. 30, 2016	Jun. 30, 2016	Apr. 12, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Cleco Power [Member]
Operating revenue [Abstract]
Electric operations			$ 263,155		$ 276,661	$ 513,312	$ 554,175
Other operations			15,564		15,283	32,178	32,495
Affiliate revenue			225		331	457	665
Gross operating revenue			278,944		292,275	545,947	587,335
Electric customer credits			(601)		(3,390)	(922)	(3,179)
Operating revenue, net			278,343		288,885	545,025	584,156
Operating expenses [Abstract]
Fuel used for electric generation			75,185		84,011	162,629	172,136
Power purchased for utility customers			28,526		34,132	51,631	78,213
Other operations			29,287		31,650	58,681	60,130
Maintenance			27,954		21,230	52,492	40,175
Depreciation and amortization			36,240		36,126	74,843	73,109
Taxes other than income taxes			11,491		11,493	23,916	24,479
Merger transaction and commitment costs			151,501		0	151,501	0
Gain on sale of asset						(1,095)	0
Total operating expenses			360,184		218,642	574,598	448,242
Operating (loss) income			(81,841)		70,243	(29,573)	135,914
Interest income			146		48	325	304
Allowance for equity funds used during construction			821		460	1,472	1,537
Other income			204		846	351	1,297
Other expense			(272)		(474)	(789)	(1,062)
Interest charges [Abstract]
Interest charges, including amortization of debt issuance costs, premiums, and discounts, net			19,564		19,531	39,034	39,755
Allowance for borrowed funds used during construction			(251)		(130)	(435)	(451)
Total interest charges			19,313		19,401	38,599	39,304
(Loss) income before income taxes			(100,255)		51,722	(66,813)	98,686
Federal and state income tax (benefit) expense			(39,026)		19,909	(26,463)	38,268
Net (loss) income			$ (61,229)		31,813	$ (40,350)	60,418
Predecessor [Member]
Operating revenue [Abstract]
Electric operations	$ 30,997			$ 281,154	276,661		554,175
Other operations	1,949			19,080	15,803		33,535
Affiliate revenue	0			0	0		0
Gross operating revenue	32,946			300,234	292,464		587,710
Electric customer credits	(43)			(364)	(3,390)		(3,179)
Operating revenue, net	32,903			299,870	289,074		584,531
Operating expenses [Abstract]
Fuel used for electric generation	8,934			96,378	84,011		172,136
Power purchased for utility customers	4,144			27,249	34,132		78,213
Other operations	4,244			33,563	31,436		59,995
Maintenance	5,182			29,813	21,436		40,518
Depreciation and amortization	5,137			44,076	36,468		73,746
Taxes other than income taxes	1,704			14,611	12,117		25,589
Merger transaction and commitment costs	33,390			34,912	(410)		1,730
Gain on sale of asset				(1,095)			0
Total operating expenses	62,735			279,507	219,190		451,927
Operating (loss) income	(29,832)			20,363	69,884		132,604
Interest income	41			265	90		388
Allowance for equity funds used during construction	72			723	460		1,537
Other income	364			870	764		1,409
Other expense	(73)			(590)	(695)		(1,063)
Interest charges [Abstract]
Interest charges, including amortization of debt issuance costs, premiums, and discounts, net	2,592			22,330	20,040		40,483
Allowance for borrowed funds used during construction	(23)			(207)	(130)		(451)
Total interest charges	2,569			22,123	19,910		40,032
(Loss) income before income taxes	(31,997)			(492)	50,593		94,843
Federal and state income tax (benefit) expense	(8,669)			3,468	20,359		37,687
Net (loss) income	$ (23,328)			$ (3,960)	$ 30,234		$ 57,156
Successor [Member]
Operating revenue [Abstract]
Electric operations		$ 229,927
Other operations		14,133
Affiliate revenue		0
Gross operating revenue		244,060
Electric customer credits		(558)
Operating revenue, net		243,502
Operating expenses [Abstract]
Fuel used for electric generation		66,251
Power purchased for utility customers		24,382
Other operations		24,270
Maintenance		22,905
Depreciation and amortization		34,160
Taxes other than income taxes		10,379
Merger transaction and commitment costs		171,303
Gain on sale of asset		0
Total operating expenses		353,650
Operating (loss) income		(110,148)
Interest income		197
Allowance for equity funds used during construction		749
Other income		1,738
Other expense		(187)
Interest charges [Abstract]
Interest charges, including amortization of debt issuance costs, premiums, and discounts, net		26,693
Allowance for borrowed funds used during construction		(228)
Total interest charges		26,465
(Loss) income before income taxes		(134,116)
Federal and state income tax (benefit) expense		(52,202)
Net (loss) income		$ (81,914)

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	Apr. 12, 2016	Jun. 30, 2016	Jun. 30, 2016	Apr. 12, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Cleco Power [Member]
Net (loss) income			$ (61,229)		$ 31,813	$ (40,350)	$ 60,418
Other comprehensive income, net of tax [Abstract]
Postretirement benefits gain (loss) (net of tax)			181		288	381	201
Net gain on cash flow hedges (net of tax)			53		53	106	106
Total other comprehensive income (loss), net of tax			234		341	487	307
Comprehensive (loss) income, net of tax			$ (60,995)		32,154	$ (39,863)	60,725
Successor [Member]
Net (loss) income		$ (81,914)
Other comprehensive income, net of tax [Abstract]
Postretirement benefits gain (loss) (net of tax)		0
Net gain on cash flow hedges (net of tax)		0
Total other comprehensive income (loss), net of tax		0
Comprehensive (loss) income, net of tax		$ (81,914)
Predecessor [Member]
Net (loss) income	$ (23,328)			$ (3,960)	30,234		57,156
Other comprehensive income, net of tax [Abstract]
Postretirement benefits gain (loss) (net of tax)	59			587	656		1,265
Net gain on cash flow hedges (net of tax)	7			60	53		106
Total other comprehensive income (loss), net of tax	66			647	709		1,371
Comprehensive (loss) income, net of tax	$ (23,262)			$ (3,313)	$ 30,943		$ 58,527

Consolidated Statements of Com4

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	Apr. 12, 2016	Jun. 30, 2016	Jun. 30, 2016	Apr. 12, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Cleco Power [Member]
Net tax expense (benefit) of gain (loss) on postretirement benefits			$ 113		$ 180	$ 239	$ 126
Net tax expense on cash flow hedges			$ 33		33	$ 66	66
Successor [Member]
Net tax expense (benefit) of gain (loss) on postretirement benefits		$ 0
Net tax expense on cash flow hedges		$ 0
Predecessor [Member]
Net tax expense (benefit) of gain (loss) on postretirement benefits	$ 37			$ 367	411		792
Net tax expense on cash flow hedges	$ 4			$ 37	$ 33		$ 66

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Current liabilities [Abstract]
Long-term debt due within one year	$ 20,000
Accounts payable - affiliate		$ 0
Cleco Power [Member]
Current assets [Abstract]
Cash and cash equivalents	7,310	65,705
Restricted cash and cash equivalents	144,150	9,263
Customer accounts receivable (less allowance for doubtful accounts)	46,503	43,255
Accounts receivable - affiliate	3,812	1,908
Other accounts receivable	25,245	27,553
Unbilled revenue	46,419	33,995
Fuel inventory, at average cost	38,023	72,838
Material and supplies, at average cost	79,469	76,731
Energy risk management assets	13,989	7,673
Accumulated deferred fuel	19,543	12,910
Cash surrender value of company-/trust-owned life insurance policies	20,155	20,003
Prepayments	6,707	6,309
Regulatory assets	19,362	14,117
Other current assets	0	337
Total current assets	470,687	392,597
Property, plant, and equipment [Abstract]
Property, plant, and equipment	4,694,517	4,645,698
Accumulated depreciation	(1,571,433)	(1,525,298)
Net property, plant, and equipment	3,123,084	3,120,400
Construction work in progress	96,725	66,069
Total property, plant, and equipment, net	3,219,809	3,186,469
Equity investment in investee	19,272	16,822
Prepayments	4,656	4,542
Restricted cash and cash equivalents	24,270	16,174
Regulatory assets - deferred taxes, net	230,523	236,941
Regulatory assets	269,397	284,689
Intangible asset	66,711	74,963
Other deferred charges	14,133	20,534
Total assets	4,319,458	4,233,731
Current liabilities [Abstract]
Long-term debt due within one year	20,007	19,421
Accounts payable	92,595	88,235
Accounts payable - affiliate	6,432	6,598
Customer deposits	56,328	55,233
Provision for rate refund	3,618	2,696
Provisions for merger commitments	142,003	0
Taxes payable	5,916	17,045
Interest accrued	8,915	7,813
Energy risk management liabilities	371	275
Regulatory liabilities - other	0	312
Other current liabilities	12,159	10,078
Total current liabilities	348,344	207,706
Long-term liabilities and deferred credits [Abstract]
Accumulated deferred federal and state income taxes, net	1,016,256	1,043,531
Accumulated deferred investment tax credits	2,998	3,245
Postretirement benefit obligations	154,985	152,152
Restricted storm reserve	16,775	16,177
Other deferred credits	27,935	24,083
Total long-term liabilities and deferred credits	1,218,949	1,239,188
Long-term debt, net	1,224,624	1,234,433
Total capitalization	2,752,165	2,786,837
Commitments and Contingencies (Note 12)
Member's equity/Common shareholders’ equity [Abstract]
Total member’s equity/common shareholders’ equity	1,527,541	1,552,404
Total liabilities and member’s equity/shareholders’ equity	4,319,458	4,233,731
Successor [Member]
Current assets [Abstract]
Cash and cash equivalents	16,912
Restricted cash and cash equivalents	144,150
Customer accounts receivable (less allowance for doubtful accounts)	46,503
Accounts receivable - affiliate	3,786
Other accounts receivable	25,681
Unbilled revenue	46,419
Fuel inventory, at average cost	38,023
Material and supplies, at average cost	79,469
Energy risk management assets	13,989
Accumulated deferred fuel	19,543
Cash surrender value of company-/trust-owned life insurance policies	76,424
Prepayments	7,798
Regulatory assets	40,929
Other current assets	841
Total current assets	560,467
Property, plant, and equipment [Abstract]
Property, plant, and equipment	3,376,333
Accumulated depreciation	(20,990)
Net property, plant, and equipment	3,355,343
Construction work in progress	97,194
Total property, plant, and equipment, net	3,452,537
Equity investment in investee	19,272
Goodwill	1,490,402
Prepayments	4,656
Restricted cash and cash equivalents	24,291
Regulatory assets - deferred taxes, net	230,523
Regulatory assets	471,389
Net investment in direct financing lease	13,442
Intangible asset	157,731
Tax credit fund investment, net	12,072
Other deferred charges	17,072
Total assets	6,453,854
Current liabilities [Abstract]
Long-term debt due within one year	20,007
Accounts payable	100,802
Accounts payable - affiliate	146
Customer deposits	56,328
Provision for rate refund	3,618
Provisions for merger commitments	142,003
Taxes payable	16,246
Interest accrued	14,041
Energy risk management liabilities	371
Regulatory liabilities - other	0
Deferred compensation	10,933
Other current liabilities	17,776
Total current liabilities	382,271
Long-term liabilities and deferred credits [Abstract]
Accumulated deferred federal and state income taxes, net	1,002,784
Accumulated deferred investment tax credits	2,998
Postretirement benefit obligations	213,638
Restricted storm reserve	16,775
Other deferred credits	27,935
Total long-term liabilities and deferred credits	1,264,130
Long-term debt, net	2,759,226
Total liabilities	4,405,627
Commitments and Contingencies (Note 12)
Member's equity/Common shareholders’ equity [Abstract]
Member's interest/Common stock	2,130,141
(Accumulated deficit)/Retained earnings	(81,914)
Accumulated other comprehensive loss	0
Total member’s equity/common shareholders’ equity	2,048,227
Total liabilities and member’s equity/shareholders’ equity	$ 6,453,854
Predecessor [Member]
Current assets [Abstract]
Cash and cash equivalents		68,246
Restricted cash and cash equivalents		9,263
Customer accounts receivable (less allowance for doubtful accounts)		43,255
Accounts receivable - affiliate		0
Other accounts receivable		27,677
Unbilled revenue		33,995
Fuel inventory, at average cost		72,838
Material and supplies, at average cost		76,731
Energy risk management assets		7,673
Accumulated deferred fuel		12,910
Cash surrender value of company-/trust-owned life insurance policies		73,823
Prepayments		7,883
Regulatory assets		14,117
Other current assets		448
Total current assets		448,859
Property, plant, and equipment [Abstract]
Property, plant, and equipment		4,661,212
Accumulated depreciation		(1,536,158)
Net property, plant, and equipment		3,125,054
Construction work in progress		66,509
Total property, plant, and equipment, net		3,191,563
Equity investment in investee		16,822
Goodwill		0
Prepayments		4,542
Restricted cash and cash equivalents		16,195
Regulatory assets - deferred taxes, net		236,941
Regulatory assets		284,689
Net investment in direct financing lease		13,464
Intangible asset		74,963
Tax credit fund investment, net		13,741
Other deferred charges		22,299
Total assets		4,324,078
Current liabilities [Abstract]
Long-term debt due within one year		19,421
Accounts payable		93,822
Customer deposits		55,233
Provision for rate refund		2,696
Provisions for merger commitments		0
Taxes payable		2,573
Interest accrued		7,814
Energy risk management liabilities		275
Regulatory liabilities - other		312
Deferred compensation		10,156
Other current liabilities		14,277
Total current liabilities		206,579
Long-term liabilities and deferred credits [Abstract]
Accumulated deferred federal and state income taxes, net		925,103
Accumulated deferred investment tax credits		3,245
Postretirement benefit obligations		205,036
Restricted storm reserve		16,177
Other deferred credits		24,670
Total long-term liabilities and deferred credits		1,174,231
Long-term debt, net		1,268,427
Total liabilities		2,649,237
Commitments and Contingencies (Note 12)
Member's equity/Common shareholders’ equity [Abstract]
Member's interest/Common stock		456,412
(Accumulated deficit)/Retained earnings		1,245,014
Accumulated other comprehensive loss		(26,585)
Total member’s equity/common shareholders’ equity		1,674,841
Total liabilities and member’s equity/shareholders’ equity		$ 4,324,078

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Cleco Power [Member]
Current assets [Abstract]
Customer accounts receivable, allowance for doubtful accounts	$ 3,957	$ 2,674
Successor [Member]
Current assets [Abstract]
Customer accounts receivable, allowance for doubtful accounts	$ 3,957
Predecessor [Member]
Current assets [Abstract]
Customer accounts receivable, allowance for doubtful accounts		$ 2,674
Member's equity/Common shareholders’ equity [Abstract]
Common stock, par value (in dollars per share)		$ 1
Common stock, authorized (in shares)		100,000,000
Common stock, issued (in shares)		61,058,918
Common stock, outstanding (in shares)		60,482,468
Treasury stock, at cost (in shares)		576,450
Premium on common stock		$ 418,500
Common Stock, Value, Issued		61,100
Treasury Stock, Value		$ 23,200

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Apr. 12, 2016	Jun. 30, 2016	Jun. 30, 2015
Predecessor [Member]
Operating activities [Abstract]
Net (loss) income		$ (3,960)		$ 57,156
Adjustments to reconcile net income to net cash provided by operating activities [Abstract]
Depreciation and amortization		45,869		76,951
Gain on sale of asset		(1,095)		0
Unearned compensation expense		3,276		3,341
Allowance for equity funds used during construction		(724)		(1,537)
Net deferred income taxes		2,219		33,367
Deferred fuel costs		977		7,251
Cash surrender value of company-/trust-owned life insurance		(840)		(366)
Provision for merger commitments		0		0
Changes in assets and liabilities [Abstract]
Accounts receivable		(1,865)		(8,062)
Accounts and notes receivable, affiliate		0		0
Unbilled revenue		563		(4,866)
Fuel inventory and materials and supplies		19,312		4,973
Prepayments		2,395		1,295
Accounts payable		8,348		(27,652)
Accounts and notes payable, affiliate		0		0
Customer deposits		3,342		6,104
Postretirement benefit obligations		9,746		6,878
Regulatory assets and liabilities, net		5,178		8,764
Other deferred accounts		6,878		(7,872)
Taxes accrued		10,820		16,959
Interest accrued		17,909		1,112
Deferred compensation		(793)		(908)
Other operating		2,224		1,579
Net cash provided by operating activities		129,779		174,467
Investing activities [Abstract]
Additions to property, plant, and equipment		(42,392)		(78,180)
Allowance for equity funds used during construction		724		1,537
Proceeds from sale of property		1,932		0
Premiums paid on trust-owned life insurance		0		(1,375)
Contributions to equity investment in investee		(2,450)		(840)
Return of equity investment in tax credit fund		476		1,172
Contributions to tax credit fund		0		(923)
Transfer of cash (to) from restricted accounts, net		4,847		(41)
Other investing		53		459
Net cash used in investing activities		(36,810)		(78,191)
Financing activities [Abstract]
Draws on credit facilities		3,000		62,000
Payments on credit facilities		(10,000)		(87,000)
Issuance of long-term debt		0		0
Repayment of long-term debt		(8,546)		(43,053)
Payment of financing costs		(43)		(154)
Dividends paid		(24,579)		(48,869)
Contribution from member		0		0
Distributions to parent		0		0
Other financing		(717)		(1,194)
Net cash provided by (used in) financing activities		(40,885)		(118,270)
Net (decrease) increase in cash and cash equivalents		52,084		(21,994)
Cash and cash equivalents at beginning of period	$ 120,330	68,246	$ 68,246	44,423
Cash and cash equivalents at end of period		120,330		22,429
Supplementary cash flow information [Abstract]
Interest paid, net of amount capitalized		2,478		36,751
Income taxes paid (refunded), net		(481)		306
Supplementary non-cash investing and financing activities [Abstract]
Accrued additions to property, plant, and equipment		10,619		7,674
Additions to property, plant, and equipment - ARO		961		0
Successor [Member]
Operating activities [Abstract]
Net (loss) income	(81,914)
Adjustments to reconcile net income to net cash provided by operating activities [Abstract]
Depreciation and amortization	57,718
Gain on sale of asset	0
Unearned compensation expense	361
Allowance for equity funds used during construction	(748)
Net deferred income taxes	(47,264)
Deferred fuel costs	(7,717)
Cash surrender value of company-/trust-owned life insurance	(1,761)
Provision for merger commitments	150,840
Changes in assets and liabilities [Abstract]
Accounts receivable	(5,360)
Accounts and notes receivable, affiliate	(3,786)
Unbilled revenue	(12,988)
Fuel inventory and materials and supplies	12,765
Prepayments	(2,425)
Accounts payable	(19,143)
Accounts and notes payable, affiliate	146
Customer deposits	2,787
Postretirement benefit obligations	936
Regulatory assets and liabilities, net	4,104
Other deferred accounts	(7,109)
Taxes accrued	(8,161)
Interest accrued	(11,760)
Deferred compensation	(1,436)
Other operating	2,705
Net cash provided by operating activities	20,790
Investing activities [Abstract]
Additions to property, plant, and equipment	(43,623)
Allowance for equity funds used during construction	748
Proceeds from sale of property	159
Premiums paid on trust-owned life insurance	0
Contributions to equity investment in investee	0
Return of equity investment in tax credit fund	475
Contributions to tax credit fund	0
Transfer of cash (to) from restricted accounts, net	(147,830)
Other investing	104
Net cash used in investing activities	(189,967)
Financing activities [Abstract]
Draws on credit facilities	15,000
Payments on credit facilities	(15,000)
Issuance of long-term debt	1,350,000
Repayment of long-term debt	(1,350,000)
Payment of financing costs	(5,830)
Dividends paid	(572)
Contribution from member	100,720
Distributions to parent	(28,000)
Other financing	(559)
Net cash provided by (used in) financing activities	65,759
Net (decrease) increase in cash and cash equivalents	(103,418)
Cash and cash equivalents at beginning of period	120,330
Cash and cash equivalents at end of period	16,912	120,330	16,912
Supplementary cash flow information [Abstract]
Interest paid, net of amount capitalized	37,466
Income taxes paid (refunded), net	256
Supplementary non-cash investing and financing activities [Abstract]
Accrued additions to property, plant, and equipment	19,668
Additions to property, plant, and equipment - ARO	0
Cleco Power [Member]
Operating activities [Abstract]
Net (loss) income			(40,350)	60,418
Adjustments to reconcile net income to net cash provided by operating activities [Abstract]
Depreciation and amortization			79,059	75,591
Gain on sale of asset			(1,095)	0
Allowance for equity funds used during construction			(1,472)	(1,537)
Net deferred income taxes			(22,438)	34,583
Deferred fuel costs			(6,740)	7,251
Provision for merger commitments			150,840	0
Changes in assets and liabilities [Abstract]
Accounts receivable			(6,914)	(8,204)
Accounts and notes receivable, affiliate			(680)	5,857
Unbilled revenue			(12,425)	(4,866)
Fuel inventory and materials and supplies			32,077	4,973
Prepayments			(512)	(867)
Accounts payable			(13,238)	(22,311)
Accounts and notes payable, affiliate			(4,129)	(2,619)
Customer deposits			6,129	6,104
Postretirement benefit obligations			2,426	3,533
Regulatory assets and liabilities, net			8,854	8,764
Other deferred accounts			(231)	(6,409)
Taxes accrued			(11,129)	18,949
Interest accrued			1,102	1,099
Other operating			5,056	1,888
Net cash provided by operating activities			164,190	182,197
Investing activities [Abstract]
Additions to property, plant, and equipment			(85,936)	(78,010)
Allowance for equity funds used during construction			1,472	1,537
Proceeds from sale of property			2,091	0
Contributions to equity investment in investee			(2,450)	(840)
Transfer of cash (to) from restricted accounts, net			(142,983)	(41)
Other investing			157	459
Net cash used in investing activities			(227,649)	(76,895)
Financing activities [Abstract]
Draws on credit facilities			15,000	20,000
Payments on credit facilities			(15,000)	(40,000)
Repayment of long-term debt			(8,546)	(43,053)
Contribution from member			50,000	0
Distributions to parent			(35,000)	(60,000)
Other financing			(1,390)	(1,348)
Net cash provided by (used in) financing activities			5,064	(124,401)
Net (decrease) increase in cash and cash equivalents			(58,395)	(19,099)
Cash and cash equivalents at beginning of period		$ 65,705	65,705	39,162
Cash and cash equivalents at end of period	$ 7,310		7,310	20,063
Supplementary cash flow information [Abstract]
Interest paid, net of amount capitalized			35,746	36,394
Income taxes paid (refunded), net			(485)	565
Supplementary non-cash investing and financing activities [Abstract]
Accrued additions to property, plant, and equipment			19,571	7,639
Additions to property, plant, and equipment - ARO			$ 961	$ 0

Consolidated Statement of Chang

Consolidated Statement of Changes in Shareholders'/Member's Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Member Units [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]
Balances (Predecessor [Member]) at Dec. 31, 2014					$ (32,665)
Increase (Decrease) in Shareholders'/Member's Equity [Roll Forward]
Net (loss) income | Predecessor [Member]	$ 57,156
Other comprehensive income, net of tax | Predecessor [Member]	1,371				1,371
Balances (Predecessor [Member]) at Jun. 30, 2015					(31,294)
Balances (Predecessor [Member]) at Mar. 31, 2015					(32,003)
Increase (Decrease) in Shareholders'/Member's Equity [Roll Forward]
Net (loss) income | Predecessor [Member]	30,234
Other comprehensive income, net of tax | Predecessor [Member]	709				709
Balances (Predecessor [Member]) at Jun. 30, 2015					(31,294)
Balances (Predecessor [Member]) at Dec. 31, 2015	1,674,841	$ 456,412		$ 1,245,014	(26,585)
Increase (Decrease) in Shareholders'/Member's Equity [Roll Forward]
Common stock issued for compensatory plans | Predecessor [Member]	(1,277)	(1,277)
Dividends on common stock | Predecessor [Member]	(24,190)			(24,190)
Net (loss) income | Predecessor [Member]	(3,960)			(3,960)
Other comprehensive income, net of tax | Predecessor [Member]	647				647
Balances (Predecessor [Member]) at Apr. 12, 2016	1,646,061	455,135		1,216,864	(25,938)
Balances (Predecessor [Member]) at Dec. 31, 2015	1,674,841	456,412		1,245,014	(26,585)
Balances (Successor [Member]) at Jun. 30, 2016	2,048,227		$ 2,130,141	(81,914)	0
Balances (Predecessor [Member]) at Mar. 31, 2016					(26,004)
Increase (Decrease) in Shareholders'/Member's Equity [Roll Forward]
Net (loss) income | Predecessor [Member]	(23,328)
Other comprehensive income, net of tax | Predecessor [Member]	66				66
Balances (Predecessor [Member]) at Apr. 12, 2016	1,646,061	455,135		1,216,864	(25,938)
Balances (Predecessor [Member]) at Mar. 31, 2016					(26,004)
Balances (Successor [Member]) at Jun. 30, 2016	2,048,227		2,130,141	(81,914)	0
Balances (Predecessor [Member]) at Apr. 12, 2016	1,646,061	$ 455,135		1,216,864	(25,938)
Increase (Decrease) in Shareholders'/Member's Equity [Roll Forward]
Net (loss) income | Successor [Member]	(81,914)
Other comprehensive income, net of tax | Successor [Member]	0
Balances (Successor [Member]) at Jun. 30, 2016	2,048,227		2,130,141	(81,914)	0
Balances (Successor [Member]) at Apr. 13, 2016	2,158,141		2,158,141	0	0
Increase (Decrease) in Shareholders'/Member's Equity [Roll Forward]
Distribution made to member | Successor [Member]	(28,000)		(28,000)
Net (loss) income | Successor [Member]	(81,914)			(81,914)
Balances (Successor [Member]) at Jun. 30, 2016	$ 2,048,227		$ 2,130,141	$ (81,914)	$ 0

Consolidated Statement of Chan9

Consolidated Statement of Changes in Shareholders'/Member's Equity (Parenthetical) - Predecessor [Member] $ in Millions	3 Months Ended
	Apr. 12, 2016USD ($)$ / shares
Common Stock, Dividends (in dollars per share) | $ / shares	$ 0.40
Common Stock, Value, Issued	$ 61.1
Premium on common stock	414.6
Treasury Stock, Value	$ 20.5

Consolidated Statement of Cha10

Consolidated Statement of Changes in Member's Equity - Cleco Power [Member] - USD ($) $ in Thousands	Total	Accumulated Other Comprehensive Income (Loss) [Member]	Member's Equity [Member]
Balances at Dec. 31, 2014		$ (17,288)
Increase (Decrease) in Member's Equity [Roll Forward]
Other comprehensive income, net of tax	$ 307	307
Net loss	60,418
Balances at Jun. 30, 2015		(16,981)
Balances at Mar. 31, 2015		(17,322)
Increase (Decrease) in Member's Equity [Roll Forward]
Other comprehensive income, net of tax	341	341
Net loss	31,813
Balances at Jun. 30, 2015		(16,981)
Balances at Dec. 31, 2015	1,552,404	(17,092)	$ 1,569,496
Balances at Dec. 31, 2015	1,552,404	(17,092)	1,569,496
Increase (Decrease) in Member's Equity [Roll Forward]
Other comprehensive income, net of tax	487	487
Contributions from parent	50,000		50,000
Distributions to parent	(35,000)		(35,000)
Net loss	(40,350)		(40,350)
Balances at Jun. 30, 2016	1,527,541	(16,605)	1,544,146
Balances at Mar. 31, 2016		(16,839)
Balances at Mar. 31, 2016		(16,839)
Increase (Decrease) in Member's Equity [Roll Forward]
Other comprehensive income, net of tax	234	234
Net loss	(61,229)
Balances at Jun. 30, 2016	1,527,541	(16,605)	1,544,146
Balances at Jun. 30, 2016	1,527,541	(16,605)	1,544,146
Balances at Jun. 30, 2016	$ 1,527,541	$ (16,605)	$ 1,544,146

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 1 — Summary of Significant Accounting Policies Principles of Consolidation The accompanying Condensed Consolidated Financial Statements of Cleco include the accounts of Cleco and its majority-owned subsidiaries after elimination of intercompany accounts and transactions. Basis of Presentation On April 13, 2016, Cleco Holdings completed its merger with Merger Sub whereby Merger Sub merged with and into Cleco Corporation, with Cleco Corporation surviving the Merger, and Cleco Corporation converting to a limited liability company and changing its name to Cleco Holdings, as a direct, wholly owned subsidiary of Cleco Group and an indirect, wholly owned subsidiary of Cleco Partners. 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 were owned by Cleco Corporation, Cleco Partners, Merger Sub, or any other direct or indirect wholly owned subsidiary of Cleco Partners or Cleco Corporation), were cancelled and were 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. Cleco Holdings has accounted for the merger transaction by applying the acquisition method of accounting. The objective of the acquisition method is to establish a new accounting basis for the acquiree, Cleco Holdings and its subsidiaries, and requires the acquirer, Cleco Group, to recognize and measure the acquiree’s assets and liabilities at fair value as of the acquisition date. Cleco Power’s assets and liabilities were recorded at historical cost since Cleco did not elect pushdown accounting at the Cleco Power level. The financial statements and accompanying footnotes for Cleco have been segregated to present pre-merger activity as the “Predecessor” and post-merger activity as the “Successor.” The predecessor period is not comparable to the successor period. The Condensed Consolidated Financial Statements of Cleco Holdings and Cleco Power have been prepared in accordance with GAAP for interim financial information and with the instructions to the Form 10-Q and Regulation S-X. Accordingly, these Condensed Consolidated Financial Statements do not include all of the information and notes required by GAAP for annual financial statements. The year-end Condensed Consolidated Balance Sheet data was derived from audited financial statements. Because the interim Condensed Consolidated Financial Statements and the accompanying notes do not include all of the information and notes required by GAAP for annual financial statements, the Condensed Consolidated Financial Statements and other information included in this quarterly report should be read in conjunction with the Consolidated Financial Statements and accompanying notes in the Registrants’ Combined Annual Report on Form 10-K for the year ended December 31, 2015. These Condensed Consolidated Financial Statements, in the opinion of management, reflect all normal recurring adjustments that are necessary to fairly present the financial position and results of operations of Cleco. Amounts reported in Cleco’s interim financial statements are not necessarily indicative of amounts expected for the annual periods due to the effects of seasonal temperature variations on energy consumption, regulatory rulings, the timing of maintenance on electric generating units, changes in mark-to-market valuations, changing commodity prices, effects of the completion of the Merger, discrete income tax items, and other factors. In preparing financial statements that conform to GAAP, management must make estimates and assumptions that affect the reported amounts of assets and liabilities, the reported amounts of revenues and expenses, and the disclosure of contingent assets and liabilities at the date of the financial statements. Actual results could differ from those estimates. For information on recent authoritative guidance and its effect on financial results, see Note 3 — “Recent Authoritative Guidance.” Reclassifications Reclassifications have been made to the 2015 financial statements to conform them to the presentation used in the 2016 financial statements. Cleco and Cleco Power’s Condensed Consolidated Balance Sheets for the year ended December 31, 2015, have been adjusted to reflect credit facility debt issuance costs as Other deferred charges as compared to Long-term debt, net as presented in the prior year. The amount of the reclassification was $ 0.7 million and $ 0.4 million for Cleco and Cleco Power, respectively. These reclassifications had no effect on Cleco or Cleco Power’s net income or equity. Goodwill Goodwill is the excess of the purchase price (consideration transferred and liabilities assumed) over the estimated fair value of net assets of the acquired business and is not subject to amortization. Goodwill will be tested annually in the third quarter and whenever an event occurs or circumstances change that would indicate the carrying amount may be impaired. If the fair value of Cleco is less than the carrying value, a full valuation of Cleco’s assets and liabilities, conducted as though Cleco were a newly acquired business, would occur. For more information on goodwill, see Note 15 — “Intangible Assets and Goodwill.” Intangible assets Intangible assets include Cleco Katrina/Rita’s right to bill and collect storm recovery charges, fair value adjustments on wholesale power supply agreements, and the Cleco trade name. The fair value of the assets are being amortized over their estimated useful lives in a manner that best reflects the economic benefits derived from such assets. The intangible assets related to the power supply agreements have definite lives ranging from 2 years to 19 years . Impairment will be tested if there are events or circumstances that indicate that an impairment analysis should be performed. If such an event or circumstance occurs, intangible impairment testing will be performed prior to goodwill impairment testing. Impairment is calculated as the excess of the asset’s carrying amount over its fair value. For more information on intangible assets, see Note 15 — “Intangible Assets and Goodwill.” Property, Plant, and Equipment Property, plant, and equipment consist 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. Most of the carrying value of Cleco’s assets were determined to be stated at fair value at the Merger date, considering that most of these assets are subject to regulation by the LPSC and FERC. A fair value adjustment was made to record the stepped-up basis for the Coughlin assets, since Cleco Power is able to earn a return on and recover these costs from customers. At the date of the Merger, the gross balance of fixed depreciable assets at Cleco was adjusted to be net of accumulated depreciation, as no accumulated depreciation existed on the date of the Merger. Since pushdown accounting was not elected at the Cleco Power level, Cleco Power retained its accumulated depreciation. For more information about merger related adjustments to property, plant, and equipment, see Note 2 — “Business Combinations.” Cleco and Cleco Power’s property, plant, and equipment consisted of: Cleco SUCCESSOR PREDECESSOR (THOUSANDS) AT JUNE 30, 2016 AT DEC. 31, 2015 Utility plants $ 3,371,948 $ 4,645,698 Other 4,385 15,514 Total property, plant, and equipment 3,376,333 4,661,212 Accumulated depreciation (20,990 ) (1,536,158 ) Net property, plant, and equipment $ 3,355,343 $ 3,125,054 Cleco Power (THOUSANDS) AT JUNE 30, 2016 AT DEC. 31, 2015 Regulated utility plants $ 4,694,517 $ 4,645,698 Accumulated depreciation (1,571,433 ) (1,525,298 ) Net property, plant, and equipment $ 3,123,084 $ 3,120,400 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 and Cleco Power’s restricted cash and cash equivalents consisted of: Cleco SUCCESSOR PREDECESSOR (THOUSANDS) AT JUNE 30, 2016 AT DEC. 31, 2015 Current Cleco Katrina/Rita’s storm recovery bonds $ 8,348 $ 9,263 Cleco Power’s sale of property 1,299 — Cleco Power’s charitable contributions 1,200 — Cleco Power’s rate credit escrow 133,303 — Total current 144,150 9,263 Non-current Diversified Lands’ mitigation escrow 21 21 Cleco Power’s future storm restoration costs 16,769 16,174 Cleco Power’s charitable contributions 4,803 — Cleco Power’s rate credit escrow 2,698 — Total non-current 24,291 16,195 Total restricted cash and cash equivalents $ 168,441 $ 25,458 Cleco Power (THOUSANDS) AT JUNE 30, 2016 AT DEC. 31, 2015 Current Cleco Katrina/Rita’s storm recovery bonds $ 8,348 $ 9,263 Sale of property 1,299 — Charitable contributions 1,200 — Rate credit escrow 133,303 — Total current 144,150 9,263 Non-current Future storm restoration costs 16,769 16,174 Charitable contributions 4,803 — Rate credit escrow 2,698 — Total non-current 24,270 16,174 Total restricted cash and cash equivalents $ 168,420 $ 25,437 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 the six months ended June 30, 2016 , Cleco Katrina/Rita collected $9.9 million net of administration fees. In March 2016, Cleco Katrina/Rita used $8.5 million for a scheduled storm recovery bond principal payment and $2.3 million for a related interest payment. On March 14, 2016, Cleco Power sold property for $1.3 million . Cleco Power used the proceeds from the sale to purchase like-kind property; therefore, was required to deposit the proceeds with a third party intermediary. On July 29, 2016, Cleco Power completed the purchase of the like-kind property, and the funds were released to purchase the property. Included in the Merger Commitments were $6.0 million of charitable contributions to be disbursed over five years and $136.0 million of rate credits to eligible customers. On April 25, 2016, in accordance with the Merger Commitments, Cleco Power established the charitable contribution fund and also deposited the rate credit funds into an escrow account. On April 28, 2016, the LPSC voted to issue the rate credits equally to customers with service as of June 30, 2016, beginning in July 2016. 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 on 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 the market risk-sensitive instruments and positions are required to be marked-to-market. 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 would be marked-to-market with the resulting gain or loss recorded on Cleco and Cleco Power’s Condensed Consolidated Balance Sheets as a component of energy risk management assets or liabilities. Such gain or loss would be deferred as a component of deferred fuel assets or liabilities in accordance with regulatory policy. When these positions close, actual gains or losses would be included in the FAC and reflected on customers’ bills as a component of the fuel cost adjustment. In June 2015, the LPSC approved a long-term natural gas hedging pilot program that requires Cleco Power to establish a proposal for a 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. There were no open natural gas positions at June 30, 2016 , or December 31, 2015 . 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 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 Condensed 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 Condensed Consolidated Statements of Income. At June 30, 2016 , Cleco and Cleco Power’s Condensed Consolidated Balance Sheets reflected the fair value of open FTR positions of $14.0 million in Energy risk management assets and $0.4 million in Energy risk management liabilities, compared to $7.7 million in Energy risk management assets and $0.3 million in Energy risk management liabilities at December 31, 2015. 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, aggregate counterparty credit exposure, and aggregate 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 six months ended June 30, 2016 , and the year ended December 31, 2015 , Cleco did not enter into any contracts to mitigate the volatility in interest rate risk. Accounting for MISO Transactions 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 Condensed 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 Condensed Consolidated Statements of Income. Stock-Based Compensation Prior to the completion of the Merger, Cleco had two stock-based compensation plans: the ESPP and the LTIP. As a result of the completion of the Merger, the ESPP and the LTIP were terminated. Pursuant to the terms of the LTIP, certain officers, key employees, and directors of Cleco were eligible to be granted stock options, restricted stock, also known as non-vested stock, common stock equivalents, and stock appreciation rights. For the predecessor period January 1, 2016, through April 12, 2016, Cleco granted no shares of non-vested stock pursuant to the LTIP. As a result of the completion of the Merger, all unvested shares outstanding under the LTIP that were granted prior to January 1, 2015, vested at target and were paid out in cash to plan participants. Unvested shares that were granted during 2015 were prorated to the target amount and paid out in cash to plan participants in accordance with the terms of the Merger Agreement. In April 2016, Cleco incurred $2.3 million of merger expense due to the accelerated vesting of the LTIP shares for the predecessor period. For more information about the Merger, see Note 2 — “Business Combinations.” Cleco and Cleco Power reported pretax compensation expense for their share-based compensation plans as shown in the following tables: Cleco SUCCESSOR PREDECESSOR SUCCESSOR PREDECESSOR (THOUSANDS) APR. 13, 2016 - APR. 1, 2016 - FOR THE THREE APR. 13, 2016 - JAN. 1, 2016 - FOR THE SIX Equity classification Non-vested stock $ — $ 2,273 $ 1,440 $ — $ 3,241 $ 3,225 Tax benefit $ — $ 874 $ 554 $ — $ 1,247 $ 1,241 Cleco Power FOR THE THREE MONTHS ENDED JUNE 30, FOR THE SIX MONTHS ENDED JUNE 30, (THOUSANDS) 2016 2015 2016 2015 Equity classification Non-vested stock $ 645 $ 502 $ 997 $ 946 Tax benefit $ 248 $ 193 $ 384 $ 364

Business Combination

Business Combination	6 Months Ended
	Jun. 30, 2016
Business Combinations [Abstract]
Business Combination	Note 2 — Business Combinations On April 13, 2016, Cleco Holdings completed its merger with Merger Sub whereby Merger Sub merged with and into Cleco Corporation, with Cleco Corporation surviving the Merger, and Cleco Corporation converting to a limited liability company and changing its name to Cleco Holdings, as a direct, wholly owned subsidiary of Cleco Group and an indirect, wholly owned subsidiary of Cleco Partners. 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 were owned by Cleco Corporation, Cleco Partners, Merger Sub, or any other direct or indirect wholly owned subsidiary of Cleco Partners or Cleco Corporation), were cancelled and were 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. Regulatory Matters On March 28, 2016, the LPSC approved the Merger. The LPSC’s written order approving the Merger was issued on April 7, 2016. Approval of the Merger was conditioned upon certain commitments, including $136.0 million of customer rate credits, a $7.0 million one-time contribution for economic development in Cleco Power’s service territory to be administered by LED or other state agency, $6.0 million of charitable contributions to be disbursed over five years, and $2.5 million of contributions for economic development for Louisiana state and local organizations to be disbursed over five years. These commitments were accrued on April 13, 2016, and are included in Merger transaction and commitment costs and Merger commitment costs on Cleco and Cleco Power’s Condensed Consolidated Statements of Income, respectively. In addition, the Merger Commitments also included $1.2 million of annual refunds to customers representing cost savings due to the Merger. For more information on the cost savings refunds due to the Merger, see Note 10 — “Regulation and Rates.” Accounting for the Merger Transaction The total purchase price consideration was approximately $3.36 billion , which consisted of cash paid to Cleco Corporation shareholders of $3.35 billion and cash paid for Cleco LTIP equity awards of $9.5 million . There were no remaining LTIP equity awards as of the close of the Merger. Pushdown accounting was applied to Cleco Holdings, and accordingly, the Cleco Holdings consolidated assets acquired and liabilities assumed were recorded on April 13, 2016, at their estimated fair values as follows: Preliminary Purchase Price Allocation (THOUSANDS) AT APR. 13, 2016 Current assets $ 455,016 Property, plant, and equipment, net 3,432,144 Goodwill 1,490,402 Other long-term assets 1,003,255 Less Current liabilities 228,515 Net deferred income tax liabilities 1,060,487 Other liabilities 258,204 Long-term debt, net 1,470,126 Total purchase price $ 3,363,485 Cleco Power’s assets and liabilities were recorded at historical cost since Cleco did not elect pushdown accounting at the Cleco Power level. The following tables present the preliminary fair value adjustments to Cleco Holdings’ balance sheet and recognition of goodwill: (THOUSANDS) AT APR. 13, 2016 Property, plant, and equipment $ (1,334,932 ) Accumulated depreciation 1,565,776 Goodwill 1,490,402 Intangible assets 93,251 Regulatory assets 228,752 Deferred tax liabilities 127,401 Long-term debt $ 198,599 Most of the carrying values of Cleco’s assets and liabilities were determined to be stated at fair value at the Merger date, considering that most of these assets are subject to regulation by the LPSC and FERC. Under such regulation, rates charged to customers are established by a regulator to provide for recovery of costs and a fair return on rate base and are generally measured at historical cost. As such, a market participant would not expect to recover any more or less than the carrying value of the assets. Prior to the Merger, the Coughlin step-up was not recorded on Cleco’s Condensed Consolidated Balance Sheet due to the accounting treatment for the transfer of that asset in March 2014. However, the recovery of the step-up value of the Coughlin asset was approved by the LPSC for recovery in rate base, including a return on that rate base. On the date of the Merger, the step-up value for the Coughlin asset was recognized on Cleco’s Condensed Consolidated Balance Sheet since Cleco Power is able to earn a return on and recover these costs from its customers. The beginning balance of fixed depreciable assets was shown net at the date of the Merger, as no accumulated depreciation existed on the date of the Merger. The excess of the purchase price over the estimated fair value of assets acquired and the liabilities assumed was $1.49 billion , which was recognized as goodwill by Cleco Holdings at the Merger date. The goodwill represents the potential long-term return of Cleco to its member. On the date of the Merger, a fair value adjustment was recorded on Cleco’s Condensed Consolidated Balance Sheet to reflect the valuation of the Cleco trade name. This adjustment is classified as an Intangible asset on Cleco’s Condensed Consolidated Balance Sheet. The valuation of the trade name was estimated by applying the relief-from-royalty method under the income approach. This valuation method is based on the premise that, in lieu of ownership of the asset, a company would be willing to pay a royalty to a third-party for the use of that asset. The owner of the asset is spared this cost, and the value of the asset is estimated by the cost savings. The projected revenue attributed to the trade name was based on projections of Cleco’s wholesale customers. Management is currently evaluating the economic useful life of the trade name. When determined, the trade name intangible asset will be amortized over the useful life. The amortization of the Cleco trade name will be included in Depreciation and amortization on Cleco’s Condensed Consolidated Statement of Income. On the date of the Merger, fair value adjustments were recorded on Cleco’s Condensed Consolidated Balance Sheet for the difference between the contract price and the market price of long-term wholesale power supply agreements. These adjustments are classified as Intangible assets on Cleco’s Condensed Consolidated Balance Sheet. The valuation of the power supply agreements was estimated using the income approach. The income approach is based upon discounted projected future cash flows associated with the underlying contracts. The intangible assets for the power supply agreements will be amortized over the remaining term of the applicable contract. The amortization of the power supply agreements is included in Electric operations on Cleco’s Condensed Consolidated Statement of Income. The net increase in deferred tax liabilities on Cleco’s Condensed Consolidated Balance Sheet represents the differences between the assigned fair values of assets acquired and their related income tax basis, net of a deferred tax asset representing the net operating loss carryforward that will be utilized in future periods. As the underlying asset assigned fair values are amortized, the related deferred tax liabilities will be included in income tax expense. Goodwill is not deductible for income tax purposes; therefore, no deferred income tax assets or liabilities were recognized for goodwill. On the date of the Merger, other fair value adjustments were recorded for long-term debt, SERP deferred losses, and interest rate derivative settlement gains/losses. These fair value adjustments are subject to rate regulation, but do not earn a return. In these instances, a corresponding regulatory asset was established, as the underlying utility asset or liability amounts are recoverable from or refundable to customers at historical cost through the rate setting process. These regulatory assets established to offset fair value adjustments are amortized in amounts and over time frames consistent with the realization or settlement of the fair value adjustments. For more information, see Note 4 — “Regulatory Assets and Liabilities.” The valuations performed in the second quarter of 2016 to estimate the fair value of assets acquired and liabilities assumed are considered preliminary as a result of the short time period between the closing of the Merger and the end of the second quarter of 2016. Accounting guidance provides that the allocation of the purchase price may be modified up to one year from the date of the Merger, as more information is obtained about the fair value of assets acquired and liabilities assumed. The preliminary amounts recognized are subject to revision until the valuations are completed and to the extent that additional information is obtained about the facts and circumstances that existed as of the date of the Merger. Cleco has not yet completed its evaluation and determination of the fair value of certain assets and liabilities acquired, primarily the final valuation and assessment of postretirement benefit plans as of April 13, 2016, and the economic useful life of the Cleco trade name. Cleco expects these final valuations and assessments will be completed by the end of 2016, which may affect the purchase price allocation and could affect goodwill.

Recent Authoritative Guidance

Recent Authoritative Guidance	6 Months Ended
	Jun. 30, 2016
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Recent Authoritative Guidance	Note 3 — 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 revenue recognition 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 to evaluate the impact of this guidance, but the amended guidance could have a material impact on the results of operations, financial condition, or cash flows of the Registrants. 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 does not expect this guidance to have a significant 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. This amendment should be applied prospectively to adjustments to provisional amounts that occur after the effective date with earlier application permitted. Cleco was subject to this guidance starting January 1, 2016. As a result of the Merger on April 13, 2016, Cleco adopted this guidance and does not expect it to have a material impact on the results of operations, financial condition, or cash flows of the Registrants as a result of provisional merger adjustments in future periods. 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. Early adoption of certain provisions of this guidance is permitted as of the beginning of the fiscal year of adoption. Entities should apply these amendments by means of a cumulative-effect adjustment to the balance sheet as of the beginning of the fiscal year of adoption. The amendments related to equity securities without readily determinable fair value should be applied prospectively to equity investments that exist as of the date of adoption. 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 is permitted. In transition, lessees and lessors are required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. The modified retrospective approach includes practical expedients that may be elected by entities. Management will continue to evaluate the impact of this guidance, but the amended guidance could have a material impact on the results of operations, financial condition, or cash flows of the Registrants. In March 2016, FASB amended the derivatives and hedging accounting guidance to address the effect of derivative contract novations on existing hedge accounting relationships. The amended guidance clarifies that a change in the counterparty to a derivative instrument that has been designated as the hedging instrument does not, in and of itself, require dedesignation of the hedging relationship provided that all other hedge accounting criteria continue to be met. The adoption of this guidance is effective for fiscal years beginning after December 15, 2016, including interim periods within those years. Entities have the option to apply these amendments on either a prospective basis or a modified retrospective basis. This guidance will not have an impact on the results of operations, financial condition, or cash flows of the Registrants. In March 2016, FASB amended the derivatives and hedging accounting guidance related to contingent put and call options in debt instruments. This guidance clarifies the requirements for assessing whether contingent put and call options that can accelerate the payment of principal on debt instruments are clearly and closely related to their debt hosts. Entities performing the assessment will be required to assess the embedded put and call options solely in accordance with the four-step decision sequence clarified in the amended guidance. The adoption of this guidance is effective for fiscal years beginning after December 15, 2016, including interim periods within those years. Entities should apply these amendments on a modified retrospective basis to existing debt instruments as of the beginning of the fiscal year for which the amendments are effective. Management is evaluating the impact that the adoption of this guidance will have on the results of operations, financial condition, or cash flows of the Registrants. In March 2016, FASB amended the accounting guidance to simplify the transition to the equity method of accounting. This guidance impacts entities that have an investment that becomes qualified for the equity method of accounting as a result of an increase in the level of ownership interest or degree of influence. This amended guidance eliminates the requirement to retroactively adopt the equity method of accounting. The adoption of this guidance is effective for fiscal years beginning after December 15, 2016, including interim periods within those years. Early adoption is permitted. These amendments should be applied prospectively upon their effective date to increases in the level of ownership interest or degree of influence that results in the adoption of the equity method. Management does not expect this guidance to have any impact on the results of operations, financial condition, or cash flows of the Registrants. In March 2016, FASB amended the stock compensation guidance to provide for improvements to employee share-based payment accounting. The adoption of this guidance is effective for annual periods beginning after December 15, 2016, and interim periods within those periods. Early adoption is permitted. On April 13, 2016, Cleco Holdings completed the Merger and no longer has common stock; as a result, this guidance will not have an impact on the results of operations, financial condition, or cash flows of the Registrants. In June 2016, FASB amended the guidance for the measurement of credit losses on financial instruments. The guidance affects entities holding financial assets and net investment in leases that are not accounted for at fair value through net income. The guidance affects loans, debt securities, trade receivables, net investments in leases, off-balance-sheet credit exposures, reinsurance receivables, and any other financial assets not excluded from the scope that have the contractual right to receive cash. The adoption of this guidance is effective for fiscal years beginning after December 15, 2019, including interim periods within those years. Early adoption is permitted. Management does not expect this guidance to have any impact on the results of operations, financial condition, or cash flows of the Registrants.

Regulatory Assets and Liabiliti

Regulatory Assets and Liabilities	6 Months Ended
	Jun. 30, 2016
Regulatory Assets and Liabilities Disclosure [Abstract]
Regulatory Assets and Liabilities	Note 4 — Regulatory Assets and Liabilities Cleco 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 believes these regulatory assets will be fully recoverable; however, if in the future, as a result of regulatory changes or competition, Cleco’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 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 could require discontinuance of the application of these authoritative guidelines. The following table summarizes Cleco Power’s regulatory assets and liabilities: (THOUSANDS) AT JUNE 30, 2016 AT DEC. 31, 2015 Regulatory assets – deferred taxes, net $ 230,523 $ 236,941 Mining costs 7,647 8,921 Interest costs 5,041 5,221 AROs 1,789 2,462 Postretirement costs 145,667 150,274 Tree trimming costs 4,960 6,318 Training costs 6,785 6,863 Surcredits, net 7,878 9,661 Amended lignite mining agreement contingency — 3,781 AMI deferred revenue requirement 5,045 5,318 Production operations and maintenance expenses 9,741 12,436 AFUDC equity gross-up 70,690 71,444 Acadia Unit 1 acquisition costs 2,495 2,548 Financing costs 8,847 9,032 Biomass costs 34 50 MISO integration costs 1,872 2,340 Coughlin transaction costs 1,014 1,030 Corporate franchise tax 2,616 373 Acadia FRP true-up — 377 MATS costs 5,694 — Other 944 357 Total regulatory assets 288,759 298,806 PPA true-up — (312 ) Fuel and purchased power 19,543 12,910 Total regulatory assets, net $ 538,825 $ 548,345 The following table summarizes Cleco’s net regulatory assets and liabilities: SUCCESSOR (1) PREDECESSOR (THOUSANDS) AT JUNE 30, 2016 AT DEC. 31, 2015 Total Cleco Power regulatory assets, net $ 538,825 $ 548,345 Cleco Holdings’ Merger adjustments Fair value of long-term debt 185,113 — Postretirement costs 20,513 — Financing costs 9,138 — Debt issuance costs 8,795 — Total Cleco regulatory assets, net $ 762,384 $ 548,345 (1) Cleco Holdings’ regulatory assets include acquisition accounting adjustments as a result of the Merger. Amended Lignite Mining Agreement Contingency The provisions of the Amended Lignite Mining Agreement between Cleco Power, SWEPCO and DHLC include a requirement that if DHLC is unable to pay for loans and lease payments when due, Cleco Power and SWEPCO each 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. Previously, Cleco Power recorded a liability of $3.8 million related to the amended agreement with an offsetting regulatory asset due to Cleco Power’s ability to recover prudent fuel costs from customers through the FAC. Management determined that it does not expect to be required to pay DHLC under this guarantee. As a result of this determination, the liability and the offsetting regulatory asset were remeasured to zero. 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. The retail portion of state corporate franchise taxes paid each year is recovered over a 12 -month period beginning on July 1. Cleco Power’s retail portion of state corporate franchise taxes paid in April 2016 was $2.5 million . Additionally, Cleco Power had a regulatory asset of $0.3 million for amounts undercollected. The undercollection at June 30, 2016, and the 2016 retail portion of state corporate franchise taxes are being recovered from customers beginning July 1, 2016. These amounts were partially offset by $0.6 million of amortization for the 2015 corporate franchise taxes regulatory asset. MATS Costs On February 1, 2016, the LPSC approved Cleco Power’s request to recover the revenue requirements associated with the installation of MATS equipment. The MATS rule, finalized in February 2012, required affected EGUs to meet specific emission standards and work practice standards to address hazardous air pollutants by April 16, 2015. The LPSC approval also allowed Cleco Power to record a regulatory asset of $7.1 million representing the unrecovered revenue requirements of the MATS equipment placed into service in the years prior to the LPSC review and approval. This amount is being amortized over three years beginning on January 1, 2016. Other Cleco Power’s other regulatory assets increased during the six months ended June 30, 2016 as a result of the LPSC’s approval for Cleco Power to recover costs associated with its IRP report filing and its most recently completed fuel audit. Cleco Power incurred $0.6 million of costs related to the IRP report. In April 2016, the LPSC approved Cleco Power’s IRP report filed under the IRP Order No. R-30021, which fostered a collaborative working process for the development of Cleco Power’s long-term resource plan covering the planning period of 2015 through 2034. Cleco Power incurred $0.1 million of costs during the audit of fuel and purchased power expenses for the years 2009 through 2013. In October 2015, the LPSC approved the audit report. Cleco Power is recovering both of these regulatory assets over a three -year period beginning on July 1, 2016. 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 the three and six months ended June 30, 2016, approximately 77% and 76% , respectively, of Cleco Power’s total fuel cost was regulated by the LPSC. Fuel and purchased power increased $6.6 million during the six months ended June 30, 2016. Of this amount, $9.1 million was due to higher fuel costs and power purchases, the timing of collections, and customer usage, partially offset by a $2.5 million decrease in the mark-to-market value on FTRs. Cleco Holdings’ Merger Adjustments As a result of the Merger, Cleco implemented acquisition accounting, which eliminated AOCI at the Cleco Holdings consolidated level. Cleco will continue to recover expenses related to certain postretirement costs; therefore, Cleco recognized a regulatory asset based on its determination that these costs can continue to be collected from customers. These costs will be amortized to Other operations expense over the average remaining service period of participating employees. Cleco will also continue to recover financing costs associated with the settlement of two treasury rate locks and a forward starting swap contract that were previously recognized in AOCI. Additionally, as a result of the Merger, a regulatory asset was recorded for debt issuance costs that were eliminated at Cleco Holdings and a regulatory asset was recorded for the difference between the carrying value and the fair value of long-term debt. These regulatory assets will be amortized over the terms of the related debt issuances.

Fair Value Accounting

Fair Value Accounting	6 Months Ended
	Jun. 30, 2016
Fair Value Disclosures [Abstract]
Fair Value Accounting	Note 5 — Fair Value Accounting The amounts reflected on Cleco and Cleco Power’s Condensed Consolidated Balance Sheets at June 30, 2016 , and December 31, 2015 , 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 on Cleco and Cleco Power’s Condensed Consolidated Balance Sheets: Cleco SUCCESSOR PREDECESSOR AT JUNE 30, 2016 AT DEC. 31, 2015 (THOUSANDS) CARRYING VALUE ESTIMATED FAIR VALUE CARRYING VALUE ESTIMATED FAIR VALUE Long-term debt $ 2,785,416 $ 2,853,296 $ 1,299,529 $ 1,463,989 Cleco Power AT JUNE 30, 2016 AT DEC. 31, 2015 (THOUSANDS) CARRYING VALUE ESTIMATED FAIR VALUE CARRYING VALUE ESTIMATED FAIR VALUE Long-term debt $ 1,250,304 $ 1,470,962 $ 1,265,529 $ 1,429,989 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: SUCCESSOR PREDECESSOR (THOUSANDS) AT JUNE 30, 2016 QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1) SIGNIFICANT OTHER OBSERVABLE INPUTS (LEVEL 2) SIGNIFICANT UNOBSERVABLE INPUTS (LEVEL 3) 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 Institutional money market funds $ 180,973 $ — $ 180,973 $ — $ 89,584 $ — $ 89,584 $ — FTRs 13,989 — — 13,989 7,673 — — 7,673 Total assets $ 194,962 $ — $ 180,973 $ 13,989 $ 97,257 $ — $ 89,584 $ 7,673 Liability description Long-term debt $ 2,853,296 $ — $ 2,853,296 $ — $ 1,463,989 $ — $ 1,463,989 $ — FTRs 371 — — 371 275 — — 275 Total liabilities $ 2,853,667 $ — $ 2,853,296 $ 371 $ 1,464,264 $ — $ 1,463,989 $ 275 Cleco Power CLECO POWER FAIR VALUE MEASUREMENTS AT REPORTING DATE USING: (THOUSANDS) AT JUNE 30, 2016 QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1) SIGNIFICANT OTHER OBSERVABLE INPUTS (LEVEL 2) SIGNIFICANT UNOBSERVABLE INPUTS (LEVEL 3) 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 Institutional money market funds $ 171,752 $ — $ 171,752 $ — $ 87,363 $ — $ 87,363 $ — FTRs 13,989 — — 13,989 7,673 — — 7,673 Total assets $ 185,741 $ — $ 171,752 $ 13,989 $ 95,036 $ — $ 87,363 $ 7,673 Liability description Long-term debt $ 1,470,962 $ — $ 1,470,962 $ — $ 1,429,989 $ — $ 1,429,989 $ — FTRs 371 — — 371 275 — — 275 Total liabilities $ 1,471,333 $ — $ 1,470,962 $ 371 $ 1,430,264 $ — $ 1,429,989 $ 275 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 Cleco and Cleco Power: Cleco SUCCESSOR PREDECESSOR SUCCESSOR PREDECESSOR (THOUSANDS) APR. 13, 2016 - JUNE 30, 2016 APR. 1, 2016 - APR. 12, 2016 FOR THE THREE MONTHS ENDED APR. 13, 2016 - JUNE 30, 2016 JAN. 1, 2016 - APR. 12, 2016 FOR THE SIX MONTHS ENDED JUNE 30, 2015 Beginning balance $ 3,458 $ 1,866 $ 1,813 $ 3,458 $ 7,398 $ 9,949 Unrealized gains (losses)* 1,234 (199 ) 3,780 1,234 (1,031 ) 2,070 Purchases 12,608 2,024 20,087 12,608 2,070 20,151 Settlements (3,682 ) (233 ) (3,706 ) (3,682 ) (4,979 ) (10,196 ) Ending balance $ 13,618 $ 3,458 $ 21,974 $ 13,618 $ 3,458 $ 21,974 * Unrealized gains and losses are reported through Accumulated deferred fuel on the balance sheet. Cleco Power FOR THE THREE MONTHS ENDED JUNE. 30, FOR THE SIX MONTHS ENDED JUNE 30, (THOUSANDS) 2016 2015 2016 2015 Beginning balance $ 1,866 $ 1,813 $ 7,398 $ 9,949 Unrealized gains* 1,035 3,780 203 2,070 Purchases 14,632 20,087 14,678 20,151 Settlements (3,915 ) (3,706 ) (8,661 ) (10,196 ) Ending balance $ 13,618 $ 21,974 $ 13,618 $ 21,974 * Unrealized gains and losses are reported through Accumulated deferred fuel on the balance sheet. The following tables quantify the significant unobservable inputs used in developing the fair value of Level 3 positions as of June 30, 2016 , and December 31, 2015 for Cleco and Cleco Power: Cleco FAIR VALUE VALUATION TECHNIQUE SIGNIFICANT UNOBSERVABLE INPUTS FORWARD PRICE RANGE (THOUSANDS, EXCEPT FORWARD PRICE RANGE) ASSETS LIABILITIES LOW HIGH SUCCESSOR FTRs at June 30, 2016 $ 13,989 $ 371 RTO auction pricing FTR price - per MWh $ (2.25 ) $ 6.95 PREDECESSOR FTRs at Dec. 31, 2015 $ 7,673 $ 275 RTO auction pricing FTR price - per MWh $ (3.63 ) $ 4.51 Cleco Power FAIR VALUE VALUATION TECHNIQUE SIGNIFICANT UNOBSERVABLE INPUTS FORWARD PRICE RANGE (THOUSANDS, EXCEPT FORWARD PRICE RANGE) ASSETS LIABILITIES LOW HIGH FTRs at June 30, 2016 $ 13,989 $ 371 RTO auction pricing FTR price - per MWh $ (2.25 ) $ 6.95 FTRs at Dec. 31, 2015 $ 7,673 $ 275 RTO auction pricing FTR price - per MWh $ (3.63 ) $ 4.51 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 June 30, 2016 , 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 the Cleco Condensed Consolidated Balance Sheet in cash and cash equivalents, current restricted cash and cash equivalents, and non-current restricted cash and cash equivalents of $12.7 million , $144.2 million , and $24.1 million , respectively, at June 30, 2016 . At Cleco Power, the institutional money market funds were reported on the Condensed Consolidated Balance Sheet in cash and cash equivalents, current restricted cash and cash equivalents, and non-current restricted cash and cash equivalents of $3.5 million , $144.2 million , and $24.1 million , respectively, at June 30, 2016 . 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 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 are 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 six months ended June 30, 2016 , and the year ended December 31, 2015 , Cleco did no t experience any transfers between levels within the fair value hierarchy. Commodity Contracts The following tables present the fair values of derivative instruments and their respective line items as recorded on Cleco and Cleco Power’s Condensed Consolidated Balance Sheets at June 30, 2016 , and December 31, 2015 : Cleco DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS SUCCESSOR PREDECESSOR (THOUSANDS) BALANCE SHEET LINE ITEM AT JUNE 30, 2016 AT DEC. 31, 2015 Commodity-related contracts FTRs Current Energy risk management assets $ 13,989 $ 7,673 Current Energy risk management liabilities 371 275 Commodity-related contracts, net $ 13,618 $ 7,398 Cleco Power DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS (THOUSANDS) BALANCE SHEET LINE ITEM AT JUNE 30, 2016 AT DEC. 31, 2015 Commodity-related contracts FTRs Current Energy risk management assets $ 13,989 $ 7,673 Current Energy risk management liabilities 371 275 Commodity-related contracts, net $ 13,618 $ 7,398 The following tables present the effect of derivatives not designated as hedging instruments on Cleco and Cleco Power’s Condensed Consolidated Statements of Income for the three and six months ended June 30, 2016 , and 2015 : Cleco AMOUNT OF GAIN/(LOSS) RECOGNIZED IN INCOME ON DERIVATIVES SUCCESSOR PREDECESSOR SUCCESSOR PREDECESSOR (THOUSANDS) DERIVATIVES LINE ITEM APR. 13, 2016 - APR. 1, 2016 - FOR THE THREE APR. 13, 2016 - JAN. 1, 2016 - FOR THE SIX Commodity contracts FTRs (1) Electric operations $ 6,879 $ 43 $ 18,098 $ 6,879 $ 8,563 $ 33,606 FTRs (1) Power purchased for utility customers (303 ) (38 ) (8,613 ) (303 ) (5,761 ) (16,650 ) Total $ 6,576 $ 5 $ 9,485 $ 6,576 $ 2,802 $ 16,956 (1) For the periods April 1, 2016 - April 12, 2016, January 1, 2016 - April 12, 2016, and April 13, 2016 - June 30, 2016, unrealized (losses) gains associated with FTRs of ( $0.2 million ), ( $1.0 million ), and $1.2 million , respectively, were reported through Accumulated deferred fuel on the balance sheet. For the three and six months ended June 30, 2015, unrealized gains associated with FTRs of $3.8 million and $2.1 million , respectively, were reported through Accumulated deferred fuel on the balance sheet. Cleco Power FOR THE THREE MONTHS ENDED JUNE 30, FOR THE SIX MONTHS ENDED JUNE 30, 2016 2015 2016 2015 (THOUSANDS) DERIVATIVES LINE ITEM AMOUNT OF GAIN/(LOSS) RECOGNIZED IN INCOME ON DERIVATIVES Commodity contracts FTRs (1) Electric operations $ 6,922 $ 18,098 $ 15,442 $ 33,606 FTRs (1) Power purchased for utility customers (341 ) (8,613 ) (6,064 ) (16,650 ) Total $ 6,581 $ 9,485 $ 9,378 $ 16,956 (1) For the three and six months ended June 30, 2016, unrealized gains associated with FTRs of $1.0 million and $0.2 million , respectively, were reported through Accumulated deferred fuel on the balance sheet. For the three and six months ended June 30, 2015, unrealized gains associated with FTRs of $3.8 million and $2.1 million , respectively, were reported through Accumulated deferred fuel on the balance sheet At June 30, 2016 , and December 31, 2015 , 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 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. FTRs are not designated as hedging instruments for accounting purposes. The total volume of FTRs that Cleco Power had outstanding at June 30, 2016 , and December 31, 2015 , was 18.3 million MWh and 8.4 million MWh, respectively.

Debt

Debt	6 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Debt	Note 6 — Debt Short-term Debt At June 30, 2016 , and December 31, 2015 , Cleco and Cleco Power had no short-term debt outstanding. Long-term Debt At June 30, 2016 , Cleco’s long-term debt outstanding was $2.78 billion , of which $20.0 million was due within one year. The long-term debt due within one year at June 30, 2016 , represents $17.3 million of principal payments for the Cleco Katrina/Rita storm recovery bonds and $2.7 million of capital lease payments. In connection with the completion of the Merger, on April 13, 2016, Cleco Holdings entered into a $1.35 billion Acquisition Loan Facility. The Acquisition Loan Facility had a three -year term and a rate of LIBOR plus 1.75% or ABR plus 0.75% . In May and June 2016, Cleco Holdings refinanced the Acquisition Loan Facility with a series of other long-term financing described below. On May 17, 2016, Cleco Holdings completed the public sale of $535.0 million of 3.743% senior notes due May 1, 2026, and $350.0 million of 4.973% senior notes due May 1, 2046. On May 24, 2016, Cleco Holdings completed the private sale of $165.0 million of 3.250% senior notes due May 1, 2023. On June 28, 2016, Cleco Holdings entered into a $300.0 million variable rate bank term loan due June 28, 2021. Amounts outstanding under the bank term loan bear interest, at Cleco’s option, at a base rate plus 0.625% or an adjusted LIBOR rate plus 1.625% . The interest rate on the bank term loan was 4.125% at June 30, 2016. On July 1, 2016, the bank term loan was converted to a LIBOR based rate of 2.095% . The proceeds from the issuance and sale of these notes and term loan were used to repay the $1.35 billion Acquisition Loan Facility, as well as fees and expenses related to the offering. Debt issuance costs of $17.7 million were recorded in connection with the repayment of the Acquisition Loan Facility. At June 30, 2016 , Cleco Power’s long-term debt outstanding was $1.24 billion , of which $20.0 million was due within one year. The long-term debt due within one year at June 30, 2016 , represents $17.3 million of principal payments for the Cleco Katrina/Rita storm recovery bonds and $2.7 million of capital lease payments. For Cleco Power, long-term debt decreased $9.2 million from December 31, 2015 , primarily due to an $8.5 million scheduled Cleco Katrina/Rita storm recovery bond principal payment made in March 2016 and a $1.3 million decrease in capital lease obligations. These decreases were partially offset by $0.4 million of debt issuance cost amortizations and $0.2 million of debt discount amortizations. Credit Facilities On April 13, 2016, in connection with the completion of the Merger, Cleco Holdings replaced its existing $250.0 million credit facility with a $100.0 million credit facility. At the time of the credit facility replacement, the $27.0 million draw that was outstanding was repaid. The new credit facility has similar terms as the previous facility, including restricted financial covenants, and expires in 2021. At June 30, 2016, Cleco Holdings was in compliance with the covenants of its credit facility. The borrowing costs under Cleco Holdings’ new credit facility are equal to LIBOR plus 1.75% or ABR plus 0.75% , plus commitment fees of 0.275% . At June 30, 2016 , Cleco Holdings had no borrowings outstanding under its $100.0 million credit facility. On April 13, 2016, in connection with the completion of the Merger, Cleco Power replaced its existing $300.0 million credit facility with a new $300.0 million credit facility. The new credit facility has similar terms as the previous facility, including restricted financial covenants, and expires in 2021. At June 30, 2016, Cleco Power was in compliance with the covenants of its credit facility. The borrowing costs under Cleco Power’s new credit facility are equal to LIBOR plus 1.125% or ABR plus 0.125% , plus commitment fees of 0.125% . At June 30, 2016 , Cleco Power had no borrowings outstanding under its $300.0 million credit facility. The $2.0 million letter of credit issued to MISO is covered under a standing letter of credit outside of Cleco Power’s credit facility; therefore, it does not reduce the borrowing capacity of Cleco Power’s new credit facility.

Pension Plan and Employee Benef

Pension Plan and Employee Benefits	6 Months Ended
	Jun. 30, 2016
Compensation and Retirement Disclosure [Abstract]
Pension Plan and Employee Benefits	Note 7 — 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 does not expect to make any in 2016. 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 components of net periodic pension and other benefit cost for the three and six months ended June 30, 2016 , and 2015 are as follows: PENSION BENEFITS OTHER BENEFITS SUCCESSOR PREDECESSOR SUCCESSOR PREDECESSOR (THOUSANDS) APR. 13, 2016 - JUNE 30, 2016 APR. 1, 2016 - APR. 12, 2016 FOR THE THREE MONTHS ENDED JUNE 30, 2015 APR. 13, 2016 - JUNE 30, 2016 APR. 1, 2016 - APR. 12, 2016 FOR THE THREE MONTHS ENDED JUNE 30, 2015 Components of periodic benefit costs Service cost $ 1,893 $ 301 $ 2,683 $ 329 $ 51 $ 392 Interest cost 4,669 734 5,271 364 56 372 Expected return on plan assets (5,193 ) (801 ) (5,856 ) — — — Amortizations Prior period service (credit) cost (15 ) (2 ) (18 ) — 4 34 Net loss 1,845 329 3,568 — 21 238 Net periodic benefit cost $ 3,199 $ 561 $ 5,648 $ 693 $ 132 $ 1,036 PENSION BENEFITS OTHER BENEFITS SUCCESSOR PREDECESSOR SUCCESSOR PREDECESSOR (THOUSANDS) APR. 13, 2016 - JUNE 30, 2016 JAN. 1, 2016 - APR. 12, 2016 FOR THE SIX MONTHS ENDED JUNE 30, 2015 APR. 13, 2016 - JUNE 30, 2016 JAN. 1, 2016 - APR. 12, 2016 FOR THE SIX MONTHS ENDED JUNE 30, 2015 Components of periodic benefit costs Service cost $ 1,893 $ 2,563 $ 5,209 $ 329 $ 431 $ 784 Interest cost 4,669 6,242 10,398 364 476 744 Expected return on plan assets (5,193 ) (6,812 ) (11,690 ) — — — Amortizations Prior period service (credit) cost (15 ) (20 ) (36 ) — 34 68 Net loss 1,845 2,798 6,914 — 181 476 Net periodic benefit cost $ 3,199 $ 4,771 $ 10,795 $ 693 $ 1,122 $ 2,072 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 predecessor periods April 1, 2016, through April 12, 2016, and January 1, 2016, through April 12, 2016, was $0.1 million and $0.5 million , respectively. The expense of the pension plan related to Cleco’s other subsidiaries for the successor period April 13, 2016, through June 30, 2016 , was $0.4 million . The amounts for the predecessor periods for the three and six months ended June 30, 2015 , were $0.6 million and $1.0 million , respectively. Cleco Holdings 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 Condensed Consolidated Statements of Income for the three and six months ended June 30, 2016 , was $0.8 million and $1.7 million , respectively. The amounts for the same periods in 2015 were $0.9 million and $1.8 million , respectively. The current and non-current portions of the other benefits liability for Cleco and Cleco Power at June 30, 2016 , and December 31, 2015 , are as follows: Cleco SUCCESSOR PREDECESSOR (THOUSANDS) AT JUNE 30, 2016 AT DEC. 31, 2015 Current $ 3,613 $ 3,613 Non-current $ 38,651 $ 39,457 Cleco Power (THOUSANDS) AT JUNE 30, 2016 AT DEC. 31, 2015 Current $ 3,140 $ 3,140 Non-current $ 33,589 $ 34,300 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. SERP benefits are reduced by retirement 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. In connection with the completion of the Merger, one executive officer’s SERP benefits will be capped as of January 1, 2018, with regard to salary; however, adjustments will continue with regard to age and tenure with Cleco. In 2014, SERP was closed to new participants; however, with regard to current SERP participants, including former employees or their beneficiaries, all terms of SERP will continue, other than as described above. In accordance with the SERP plan document and the Merger Agreement, four executive officers received enhanced benefits, and upon termination of employment, two of these executive officers received accelerated vesting. Management will review current market trends as it evaluates Cleco’s future compensation strategy. 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 that employed the officer. Cleco Power is considered the plan sponsor and Support Group is considered the plan administrator. The components of net periodic benefit cost related to SERP for the three and six months ended June 30, 2016 , and 2015 are as follows: SUCCESSOR PREDECESSOR (THOUSANDS) APR. 13, 2016 - JUNE 30, 2016 APR. 1, 2016 - APR. 12, 2016 FOR THE THREE MONTHS ENDED JUNE 30, 2015 Components of periodic benefit costs Service cost $ 589 $ 119 $ 728 Interest cost 755 169 744 Amortizations Prior period service cost — 3 13 Net (gain) loss — (81 ) 782 Net periodic benefit cost 1,344 210 2,267 Curtailments — 3,602 — Special/contractual termination benefits — 3,222 — Total benefit cost $ 1,344 $ 7,034 $ 2,267 SUCCESSOR PREDECESSOR (THOUSANDS) APR. 13, 2016 - JUNE 30, 2016 JAN. 1, 2016 - APR. 12, 2016 FOR THE SIX MONTHS ENDED JUNE 30, 2015 Components of periodic benefit costs Service cost $ 589 $ 702 $ 1,353 Interest cost 755 900 1,528 Amortizations Prior period service cost — 17 26 Net loss — 574 1,487 Net periodic benefit cost 1,344 2,193 4,394 Curtailment charge — 3,602 — Special/contractual termination benefits — 3,222 — Total benefit cost $ 1,344 $ 9,017 $ 4,394 There was a remeasurement of SERP at April 13, 2016, to reflect change in control benefits as a result of the Merger. On the date of the remeasurement, the discount rate decreased from 4.60% to 4.15% . This remeasurement resulted in a $3.6 million curtailment charge and $3.2 million of special/contractual termination benefits. The curtailments and special/contractual termination benefits are included in Merger transaction and commitment costs on Cleco’s Condensed Consolidated Statements of Income. The expense related to SERP reflected on Cleco Power’s Condensed Consolidated Statements of Income was $0.3 million and $0.8 million for the three and six months ended June 30, 2016 , respectively, compared to $0.6 million and $1.1 million for the same periods in 2015 . 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 June 30, 2016 , and December 31, 2015 , are as follows: Cleco SUCCESSOR PREDECESSOR (THOUSANDS) AT JUNE 30, 2016 AT DEC. 31, 2015 Current $ 4,363 $ 3,238 Non-current $ 75,094 $ 69,049 Cleco Power (THOUSANDS) AT JUNE 30, 2016 AT DEC. 31, 2015 Current $ 864 $ 1,000 Non-current $ 21,503 $ 21,321 401(k) Plan Cleco’s 401(k) Plan is intended to provide active, eligible employees with voluntary, long-term savings and investment opportunities. The 401(k) 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 401(k) Plan, employer contributions are made in the form of cash. Cash contributions are invested in proportion to the participant’s voluntary contribution investment choices. Prior to the close of the Merger on April 13, 2016, employer contributions could also be in the form of Cleco Corporation common stock. Participation in the 401(k) Plan is voluntary, and all active Cleco employees are eligible to participate. Cleco’s 401(k) Plan expense for the three and six months ended June 30, 2016 , and 2015 is as follows: SUCCESSOR PREDECESSOR (THOUSANDS) APR. 13, 2016 - JUNE 30, 2016 APR. 1, 2016 - APR. 12, 2016 FOR THE THREE MONTHS ENDED JUNE 30, 2015 401(k) Plan expense $ 1,110 $ 219 $ 1,268 SUCCESSOR PREDECESSOR (THOUSANDS) APR. 13, 2016 - JUNE 30, 2016 JAN. 1, 2016 - APR. 12, 2016 FOR THE SIX MONTHS ENDED JUNE 30, 2015 401(k) Plan expense $ 1,110 $ 1,593 $ 2,693 Cleco Power is the plan sponsor for the 401(k) Plan. The expense of the 401(k) Plan related to Cleco’s other subsidiaries for the predecessor periods April 1, 2016, through April 12, 2016, and January 1, 2016, through April 12, 2016, was less than $0.1 million and $0.3 million , respectively. The expense of the 401(k) Plan related to Cleco’s other subsidiaries for the successor period April 13, 2016, through June 30, 2016 , was $0.2 million . The expense for the predecessor periods for the three and six months ended June 30, 2015 , was $0.2 million and $0.5 million , respectively.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Note 8 — Income Taxes Effective Tax Rates The following tables summarize the effective income tax rates for Cleco and Cleco Power for the three and six months ended June 30, 2016 , and 2015 : Cleco SUCCESSOR PREDECESSOR SUCCESSOR PREDECESSOR APR. 13, 2016 - JUNE 30,2016 APR. 1, 2016 - APR. 12, 2016 FOR THE THREE MONTHS ENDED JUNE 30, 2015 APR. 13, 2016 - JUNE 30,2016 JAN. 1, 2016 - APR. 12, 2016 FOR THE SIX MONTHS ENDED JUNE 30, 2015 Effective tax rate 38.9 % 27.1 % 40.2 % 38.9 % (704.9 )% 39.7 % Cleco Power FOR THE THREE MONTHS ENDED JUNE 30, FOR THE SIX MONTHS ENDED JUNE 30, 2016 2015 2016 2015 Effective tax rate 38.9 % 38.5 % 39.6 % 38.8 % For the successor period, the effective income tax rate for Cleco was different than the federal statutory rate primarily due to permanent tax differences, the flowthrough of state tax benefits, including AFUDC equity, benefits delivered from Cleco’s investment in the NMTC Fund, and state tax expense. For the predecessor period, the effective income tax rate for Cleco was different than the federal statutory rate primarily due to a significant portion of the merger costs not being deductible, the flowthrough of state tax benefits, including AFUDC equity, benefits delivered from Cleco’s investment in the NMTC Fund, and state tax expense. For the three and six months ended June 30, 2016 , and 2015 , the effective income tax rate for Cleco Power was different than the federal statutory rate primarily due to permanent tax differences, the flowthrough of state tax benefits, including AFUDC equity, and state tax expense. 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 June 30, 2016 , and December 31, 2015 , Cleco had a deferred tax asset resulting from NMTC carryforwards of $97.0 million and $96.5 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 June 30, 2016 , Cleco has a federal net operating loss carryforward of $124.7 million and a state net operating loss carryforward of $244.1 million . The federal and state net operating loss carryforwards will begin to expire in 2031. Cleco considers it more likely than not that these income tax losses will be utilized to reduce future income tax payments and Cleco expects to utilize the entire net operating loss carryforward within the statutory deadlines. Uncertain Tax Positions Cleco classifies all interest related to uncertain tax positions as a component of interest payable and interest expense. At June 30, 2016 , and December 31, 2015 , Cleco and Cleco Power had no interest payable related to uncertain tax positions. For the six months ended June 30, 2016 , Cleco and Cleco Power had no interest expense related to uncertain tax positions. At June 30, 2016 , Cleco had no liability for uncertain tax positions. Cleco estimates that it is reasonably possible that the balance of unrecognized tax benefits as of June 30, 2016 , for Cleco and Cleco Power would be unchanged in the next 12 months. The settlement of open tax years could involve the payment of additional taxes, and/or the recognition of tax benefits, which may have an effect on Cleco’s effective tax rate. The federal income tax years that remain subject to examination by the IRS are 2012, 2013, 2014, and 2015. The IRS has concluded its audit for the years 2010 through 2014. 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 settlements was reflected in various line items in the financial statements. Cleco classifies income tax penalties as a component of other expense. For the six months ended June 30, 2016 , and 2015, no penalties were recognized.

Disclosures about Segments

Disclosures about Segments	6 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
Disclosures about Segments	Note 9 — Disclosures about Segments Cleco’s reportable segments are based on its method of internal reporting, which disaggregates business units by its first-tier subsidiary. Cleco Power, 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 and Cleco Power’s Boards of Managers. The reportable segment prepares budgets that are presented to and approved by Cleco and Cleco Power’s Boards of Managers. The column shown as Other in the chart below includes the holding company, a shared services subsidiary, two transmission interconnection facility subsidiaries, and an investment subsidiary. 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. These intercompany transactions relate primarily to joint and common administrative support services provided by Support Group. SEGMENT INFORMATION FOR THE THREE MONTHS ENDED JUNE 30, SUCCESSOR APR. 13, 2016 - JUNE 30, 2016 PREDECESSOR APR. 1, 2016 - APR. 12, 2016 2016 (THOUSANDS) CLECO POWER OTHER ELIMINATIONS CONSOLIDATED CLECO POWER OTHER ELIMINATIONS CONSOLIDATED Revenue Electric operations $ 232,158 $ (2,231 ) $ — $ 229,927 $ 30,997 $ — $ — $ 30,997 Other operations 13,685 448 — 14,133 1,879 70 — 1,949 Electric customer credits (558 ) — — (558 ) (43 ) — — (43 ) Affiliate revenue 194 10,763 (10,957 ) — 31 2,000 (2,031 ) — Operating revenue, net $ 245,479 $ 8,980 $ (10,957 ) $ 243,502 $ 32,864 $ 2,070 $ (2,031 ) $ 32,903 Depreciation and amortization $ 31,145 $ 3,016 $ (1 ) $ 34,160 $ 5,095 $ 42 $ — $ 5,137 Merger transaction and commitment costs $ 151,501 $ 19,802 $ — $ 171,303 $ — $ 33,390 $ — $ 33,390 Interest charges $ 16,759 $ 9,721 $ (15 ) $ 26,465 $ 2,554 $ 17 $ (2 ) $ 2,569 Interest income $ 117 $ 95 $ (15 ) $ 197 $ 29 $ 14 $ (2 ) $ 41 Federal and state income tax (benefit) expense $ (39,456 ) $ (12,746 ) $ — $ (52,202 ) $ 430 $ (9,099 ) $ — $ (8,669 ) Net (loss) income $ (61,898 ) $ (20,016 ) $ — $ (81,914 ) $ 669 $ (23,997 ) $ — $ (23,328 ) PREDECESSOR FOR THE THREE MONTHS ENDED JUNE 30, 2015 2015 (THOUSANDS) CLECO POWER OTHER ELIMINATIONS CONSOLIDATED Revenue Electric operations $ 276,661 $ — $ — $ 276,661 Other operations 15,283 520 — 15,803 Electric customer credits (3,390 ) — — (3,390 ) Affiliate revenue 331 14,950 (15,281 ) — Operating revenue, net $ 288,885 $ 15,470 $ (15,281 ) $ 289,074 Depreciation and amortization $ 36,126 $ 342 $ — $ 36,468 Merger transaction costs $ — $ (410 ) $ — $ (410 ) Interest charges $ 19,401 $ 411 $ 98 $ 19,910 Interest income (expense) $ 48 $ (56 ) $ 98 $ 90 Federal and state income tax expense $ 19,909 $ 449 $ 1 $ 20,359 Net income (loss) $ 31,813 $ (1,579 ) $ — $ 30,234 SEGMENT INFORMATION FOR THE SIX MONTHS ENDED JUNE 30, SUCCESSOR APR. 13, 2016 - JUNE 30, 2016 PREDECESSOR JAN. 1, 2016 - APR. 12, 2016 2016 (THOUSANDS) CLECO POWER OTHER ELIMINATIONS CONSOLIDATED CLECO POWER OTHER ELIMINATIONS CONSOLIDATED Revenue Electric operations $ 232,158 $ (2,231 ) $ — $ 229,927 $ 281,154 $ — $ — $ 281,154 Other operations 13,685 448 — 14,133 18,493 587 — 19,080 Electric customer credits (558 ) — — (558 ) (364 ) — — (364 ) Affiliate revenue 194 10,763 (10,957 ) — 263 15,024 (15,287 ) — Operating revenue, net $ 245,479 $ 8,980 $ (10,957 ) $ 243,502 $ 299,546 $ 15,611 $ (15,287 ) $ 299,870 Depreciation and amortization $ 31,145 $ 3,016 $ (1 ) $ 34,160 $ 43,698 $ 377 $ 1 $ 44,076 Merger transaction and commitment costs $ 151,501 $ 19,802 $ — $ 171,303 $ — $ 34,928 $ (16 ) $ 34,912 Interest charges $ 16,759 $ 9,721 $ (15 ) $ 26,465 $ 21,840 $ 295 $ (12 ) $ 22,123 Interest income $ 117 $ 95 $ (15 ) $ 197 $ 208 $ 69 $ (12 ) $ 265 Federal and state income tax (benefit) expense $ (39,456 ) $ (12,746 ) $ — $ (52,202 ) $ 12,993 $ (9,525 ) $ — $ 3,468 Net (loss) income $ (61,898 ) $ (20,016 ) $ — $ (81,914 ) $ 21,548 $ (25,508 ) $ — $ (3,960 ) Additions to property, plant, and equipment $ 43,583 $ 40 $ — $ 43,623 $ 42,353 $ 39 $ — $ 42,392 Equity investment in investees (1) $ 19,272 $ — $ — $ 19,272 Goodwill (1) $ — $ 1,490,402 $ — $ 1,490,402 Total segment assets (1) $ 4,319,458 $ 1,959,403 $ 174,993 $ 6,453,854 (1) Balances as of June 30, 2016 PREDECESSOR FOR THE SIX MONTHS ENDED JUNE 30, 2015 2015 (THOUSANDS) CLECO POWER OTHER ELIMINATIONS CONSOLIDATED Revenue Electric operations $ 554,175 $ — $ — $ 554,175 Other operations 32,495 1,040 — 33,535 Electric customer credits (3,179 ) — — (3,179 ) Affiliate revenue 665 27,754 (28,419 ) — Operating revenue, net $ 584,156 $ 28,794 $ (28,419 ) $ 584,531 Depreciation and amortization $ 73,109 $ 637 $ — $ 73,746 Merger transaction costs $ — $ 1,730 $ — $ 1,730 Interest charges $ 39,304 $ 526 $ 202 $ 40,032 Interest income (expense) $ 304 $ (119 ) $ 203 $ 388 Federal and state income tax expense (benefit) $ 38,268 $ (581 ) $ — $ 37,687 Net income (loss) $ 60,418 $ (3,262 ) $ — $ 57,156 Additions to property, plant, and equipment $ 78,010 $ 170 $ — $ 78,180 Equity investment in investees (1) $ 16,822 $ — $ — $ 16,822 Total segment assets (1) $ 4,233,731 $ 21,800 $ 68,547 $ 4,324,078 (1) Balances as of December 31, 2015

Regulation and Rates

Regulation and Rates	6 Months Ended
	Jun. 30, 2016
Regulated Operations [Abstract]
Regulation and Rates	Note 10 — Regulation and Rates 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. A second ROE complaint was filed in February 2015. As of June 30, 2016 , Cleco Power had $3.1 million accrued for proposed ROE reductions for the period December 2013 through June 2016. For more information on the ROE complaints, see Note 12 — “Litigation, Other Commitments and Contingencies, and Disclosures about Guarantees — Litigation — Transmission ROE.” FRP Cleco Power’s annual retail earnings are subject to an FRP that was approved by the LPSC in June 2014. Under the terms of the FRP, Cleco Power is allowed to earn a target ROE of 10.0% , while providing the opportunity to earn up to 10.9% . Additionally, 60.0% 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 ended June 30. Cleco Power was scheduled to file an application with the LPSC for a new FRP by June 30, 2017. However, as part of the merger approval process Cleco Power agreed not to file an application for a new FRP or request an increase in base rates until June 30, 2019. On October 31, 2015, Cleco Power filed its monitoring report for the 12-month period ended June 30, 2015, which indicated that $0.2 million is due to be returned to eligible customers. On July 27, 2016, the LPSC Staff issued their report indicating agreement with Cleco Power’s refund calculation for the 12-month period ended June 30, 2015. The $0.2 million will be refunded to eligible customers in September 2016. Merger Commitments On March 28, 2016, the LPSC approved the Merger. The LPSC’s written order approving the Merger was issued on April 7, 2016. Approval of the Merger was conditioned upon certain commitments, including $136.0 million of customer rate credits. On April 28, 2016, the LPSC voted to issue credits equally to eligible customers with service as of June 30, 2016, beginning in July 2016. Also included in the Merger Commitments were $2.5 million of contributions for economic development for Louisiana state and local organizations to be disbursed over five years, an additional $7.0 million one-time contribution for economic development in Cleco Power’s service territory to be administered by LED or other state agency, and $6.0 million of charitable contributions to be disbursed over five years. A performance report, monitoring the Merger Commitments, must be filed annually by October 31 for the 12 months ending June 30. In addition, the Merger Commitments included $1.2 million of annual estimated cost of service savings expected as a result of the Merger. The annual cost savings will continue until Cleco Power files for a new FRP in 2019. The cost savings will be included in the monitoring report, but will not be subject to the target ROE or any sharing mechanism in the current FRP. The cost savings will be refunded to customers annually beginning September 2017, after the LPSC Staff approves the monitoring report. As of June 30, 2016, Cleco Power had $0.3 million accrued for the cost savings refund. Other On April 8, 2016, the LPSC issued Docket No. R-34026 to investigate double leveraging issues for all LPSC-jurisdictional utilities whereby double leveraging is utilized to fund a utility’s capital structure, and to consider whether any costs associated with such double leveraging should be included in the rates paid by the utility’s retail customers. Cleco Power filed a motion to intervene in this proceeding along with other Louisiana utilities. On April 8, 2016, the LPSC also issued Docket No. R-34029 to investigate tax structure issues for all LPSC-jurisdictional utilities to consider whether only the state and federal taxes included in a utility’s retail rate will be those that do not exceed the utility’s share of the actual taxes paid to those federal and state taxing authorities. Cleco Power filed a motion to intervene in this proceeding along with other Louisiana utilities.

Variable Interest Entities

Variable Interest Entities	6 Months Ended
	Jun. 30, 2016
Variable Interest Entity, Not Primary Beneficiary, Disclosures [Abstract]
Variable Interest Entities	Note 11 — Variable Interest Entities Cleco and Cleco Power apply the equity method of accounting to report the investment in Oxbow. Under the equity method, the assets and liabilities of this entity are reported as Equity investment in investee on Cleco and Cleco Power’s Condensed 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 Condensed Consolidated Statements of Income. Equity investment in investee at June 30, 2016 , represents Cleco Power’s $19.3 million investment in Oxbow. Oxbow is owned 50% by Cleco Power and 50% by SWEPCO. 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 June 30, 2016 , consisted of its equity investment of $19.3 million . During the six months ended June 30, 2016 , Cleco Power made $2.5 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 by May 2017. The following table presents the components of Cleco Power’s equity investment in Oxbow: INCEPTION TO DATE (THOUSANDS) AT JUNE 30, 2016 AT DEC. 31, 2015 Purchase price $ 12,873 $ 12,873 Cash contributions 6,399 3,949 Total equity investment in investee $ 19,272 $ 16,822 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: (THOUSANDS) AT JUNE 30, 2016 AT DEC. 31, 2015 Oxbow’s net assets/liabilities $ 38,544 $ 33,645 Cleco Power’s 50% equity $ 19,272 $ 16,822 Cleco Power’s maximum exposure to loss $ 19,272 $ 16,822 The following table contains summarized financial information for Oxbow: FOR THE THREE MONTHS ENDED JUNE 30, FOR THE SIX MONTHS ENDED JUNE 30, (THOUSANDS) 2016 2015 2016 2015 Operating revenue $ 1,526 $ 861 $ 3,627 $ 1,714 Operating expenses 1,526 861 3,627 1,714 Income before taxes $ — $ — $ — $ — Dolet Hills Power Station mines lignite reserves at Oxbow through the Amended Lignite Mining Agreement. The lignite reserves are intended to be used to provide fuel to the Dolet Hills Power Station. Oxbow has no third-party agreements, guarantees, or other third-party commitments that contain obligations affecting Cleco Power’s investment in Oxbow.

Litigation, Other Commitments a

Litigation, Other Commitments and Contingencies, and Disclosures about Guarantees	6 Months Ended
	Jun. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments Contingencies and Guarantees	Note 12 — 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 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 polychlorinated biphenyl (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. Merger In connection with the 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 alleged, among other things, that the members of Cleco Corporation’s 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 undervalued Cleco, and failing to disclose material information about the Merger. The petitions also alleged 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 monetary damages, which includes 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 named Cleco Corporation, its directors, Cleco Partners, and Merger Sub as defendants. The Consolidated Amended Petition alleged, among other things, that Cleco Corporation’s directors breached their fiduciary duties to Cleco’s shareholders and grossly mismanaged Cleco by approving the Merger Agreement because it allegedly did 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 alleged 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 alleged, among other things, that the members of Cleco Corporation’s Board of Directors breached their fiduciary duties to Cleco’s shareholders by approving the Merger Agreement because it allegedly did 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 alleged that the directors breached their fiduciary duties by failing to disclose material information about the Merger. Each petition further alleged 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 held on 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 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. On March 21, 2016, plaintiffs filed their Third Consolidated Amended Verified Derivative Petition for Damages and Preliminary and Permanent Injunction. On May 13, 2016, the plaintiffs filed their Fourth Verified Consolidated Amended Class Action Petition. This petition eliminated the request for preliminary and permanent injunction and also named an additional executive officer as a defendant. Cleco filed exceptions seeking dismissal of the amended Petition and a hearing is set for September 15, 2016. Gulf Coast Spinning In September 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 in December 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. On June 30, 2016, the Third Circuit Court of Appeal for the State of Louisiana denied the request to have the case dismissed. On July 29, 2016, Cleco filed a writ to the Louisiana Supreme Court seeking a review of the District Court’s denial of Cleco’s exception. In February 2016, the parties agreed to a stay of all proceedings pending discussions concerning settlement. On May 16, 2016, the District Court lifted the stay at the request of Gulf Coast. Cleco believes the allegations of the petition are contradicted by the written documents executed by Gulf Coast, are otherwise without merit, and that it has substantial meritorious defenses to the claims alleged by Gulf Coast. LPSC Audits Fuel Audit Generally, 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. 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 . Cleco Power has responded to the first set of data requests from the LPSC Staff and the responses are currently under review. 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. In June 2015, the U.S. Supreme Court remanded the MATS rule to the D.C. Circuit Court of Appeals. In December 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. On April 15, 2016, the EPA released a final supplemental finding that, even considering costs, it is appropriate and necessary to regulate hazardous air pollutants. 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 . Cleco Power has responded to the first set of data requests from the LPSC Staff and the responses are currently under review. 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. 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. In December 2015, the ALJ issued an initial decision in this docket recommending a 10.32% ROE. A binding FERC order is expected to be issued in the fourth quarter of 2016. In November 2014, the MISO transmission owners committee, of which Cleco is a member, filed a request with FERC for an incentive to increase the new ROE by 50 basis points for RTO participation as allowed by the MISO tariff. In January 2015, FERC granted the request. The collection of the adder is delayed until the resolution of the ROE complaint proceeding. A second ROE complaint was filed in February 2015. In June 2016, the ALJ issued an initial decision in the second rate case docket recommending a 9.70% base ROE. The binding FERC order on the second rate complaint is expected in May 2017. As of June 30, 2016 , Cleco Power had $3.1 million accrued for a possible reduction to the ROE for the period December 2013 through June 2016. 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 June 30, 2016 , believes the probable and reasonably estimable liabilities based on the eventual disposition of these matters is $4.9 million and has accrued this amount. Off-Balance Sheet Commitments and Guarantees Cleco Holdings and Cleco Power have entered into various off-balance sheet commitments, in the form of guarantees and standing letters of credit, in order to facilitate their activities and the activities of Cleco Holdings’ subsidiaries and equity investees (affiliates). Cleco Holdings 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 Holdings 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 Holdings 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 Condensed 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 Holdings provided guarantees and indemnities to Entergy Louisiana and Entergy Gulf States as a result of the sale of the Perryville facility in 2005. At June 30, 2016 , 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 Holdings 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 June 30, 2016, 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 Holdings 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 Holdings and Evangeline as a result of the transfer of Coughlin to Cleco Power. The maximum amount of the potential payment to Cleco Power, Cleco Holdings, 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. 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 DHLC does not have sufficient funds or credit to pay. Previously, Cleco Power recorded a liability of $3.8 million related to the amended agreement with an offsetting regulatory asset. Management determined that it does not expect to be required to pay DHLC under this guarantee. As a result of this determination, the liability and the offsetting regulatory asset were remeasured to zero. Any amounts paid on behalf of the miner would be credited by the lignite miner against future invoices for lignite delivered. 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 this guarantee. Generally, neither Cleco Holdings 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 Holdings or Cleco Power could obtain and liquidate to recover amounts paid pursuant to the guarantees or indemnification obligations. Other Commitments NMTC Fund In 2008, Cleco Holdings and US Bancorp Community Development (USBCDC) formed the NMTC Fund. Cleco Holdings 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 Holdings. In total, Cleco Holdings 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 Condensed Consolidated Balance Sheet in the line item Tax credit fund investment, net. The amount of tax benefits delivered in excess of capital contributions as of June 30, 2016 , was $15.8 million . The amount of tax benefits delivered but not utilized as of June 30, 2016 , was $99.8 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 one year 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. Other Cleco has accrued for liabilities related to third parties, employee medical benefits, and AROs. Risks and Uncertainties Cleco could be subject to possible adverse consequences if Cleco’s counterparties fail to perform their obligations or if Cleco or its affiliates are not in compliance with loan agreements or bond indentures. Access to capital markets is a significant source of funding for both short- and long-term capital requirements not satisfied by operating cash flows. On April 8, 2016, taking into consideration the anticipated completion of the Merger, S&P and Moody’s downgraded Cleco Holdings’ credit rating to BBB- (stable) and Baa3 (stable), respectively. On April 8, 2016, taking into consideration the anticipated completion of the Merger, S&P and Moody’s credit ratings were maintained at Cleco Power at BBB+ (stable) and A3 (stable), respectively. Any downgrade of credit ratings will result in additional fees and higher interest rates under its bank credit and, potentially, other debt 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 S&P or Moody’s, Cleco Power will be required to post additional collateral for derivatives. 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 is a participant in the MISO market. Energy prices in the MISO market are based on Locational Marginal Price (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.

Affiliate Transactions

Affiliate Transactions	6 Months Ended
	Jun. 30, 2016
Related Party Transactions [Abstract]
Affiliate Transactions	Note 13 — Affiliate Transactions At June 30, 2016, Cleco Holdings has balances that are payable to or due from its affiliates. Cleco Holdings has accounts receivable of $3.8 million due from Cleco Group in relation to merger costs paid on behalf of Cleco Group. Cleco Holdings has accounts payable of $0.1 million to Cleco Group, which consists of residual cash as a result of the Merger. Cleco Power also has balances that are payable to or due from its affiliates. The following table is a summary of those balances: AT JUNE 30, 2016 AT DEC. 31, 2015 (THOUSANDS) ACCOUNTS RECEIVABLE ACCOUNTS PAYABLE ACCOUNTS RECEIVABLE ACCOUNTS PAYABLE Cleco Holdings $ 2,882 $ 328 $ 653 $ 564 Support Group 915 6,104 1,254 6,034 Other (1) 15 — 1 — Total $ 3,812 $ 6,432 $ 1,908 $ 6,598 (1) Represents Attala, Diversified Lands, and Perryville.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	6 Months Ended
	Jun. 30, 2016
Equity [Abstract]
Comprehensive Income (Loss) Note	Note 14 — 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 losses. Cleco FOR THE THREE MONTHS ENDED JUNE 30, 2016 FOR THE SIX MONTHS ENDED JUNE 30, 2016 (THOUSANDS) POSTRETIREMENT BENEFIT NET LOSS NET LOSS ON CASH FLOW HEDGES TOTAL AOCI POSTRETIREMENT BENEFIT NET LOSS NET LOSS ON CASH FLOW HEDGES TOTAL AOCI PREDECESSOR Balances, beginning of period $ (20,329 ) $ (5,675 ) $ (26,004 ) $ (20,857 ) $ (5,728 ) $ (26,585 ) Amounts reclassified from accumulated other Amortization of postretirement benefit net loss 59 — 59 587 — 587 Reclassification of net loss to interest charges — 7 7 — 60 60 Net current-period other comprehensive income 59 7 66 587 60 647 Balances, Apr. 12, 2016 $ (20,270 ) $ (5,668 ) $ (25,938 ) $ (20,270 ) $ (5,668 ) $ (25,938 ) SUCCESSOR (1) Balances, Apr. 13, 2016 $ — $ — $ — $ — $ — $ — Balances, June 30, 2016 $ — $ — $ — $ — $ — $ — (1) As a result of the Merger, accumulated other comprehensive income was reduced to zero on April 13, 2016, as required by acquisition accounting. FOR THE THREE MONTHS ENDED JUNE 30, 2015 FOR THE SIX MONTHS ENDED JUNE 30, 2015 (THOUSANDS) POSTRETIREMENT NET LOSS TOTAL AOCI POSTRETIREMENT NET LOSS TOTAL AOCI PREDECESSOR Balances, beginning of period $ (26,117 ) $ (5,886 ) $ (32,003 ) $ (26,726 ) $ (5,939 ) $ (32,665 ) Amounts reclassified from accumulated other Amortization of postretirement benefit net loss 656 — 656 1,265 — 1,265 Reclassification of net loss to interest charges — 53 53 — 106 106 Net current-period other comprehensive income 656 53 709 1,265 106 1,371 Balances, June 30, 2015 $ (25,461 ) $ (5,833 ) $ (31,294 ) $ (25,461 ) $ (5,833 ) $ (31,294 ) Cleco Power FOR THE THREE MONTHS ENDED JUNE 30, 2016 FOR THE SIX MONTHS ENDED JUNE 30, 2016 (THOUSANDS) POSTRETIREMENT NET LOSS TOTAL AOCI POSTRETIREMENT NET LOSS TOTAL AOCI Balances, beginning of period $ (11,164 ) $ (5,675 ) $ (16,839 ) $ (11,364 ) $ (5,728 ) $ (17,092 ) Amounts reclassified from accumulated other Amortization of postretirement benefit net loss 181 — 181 381 — 381 Reclassification of net loss to interest charges — 53 53 — 106 106 Net current-period other comprehensive income 181 53 234 381 106 487 Balances, June 30, 2016 $ (10,983 ) $ (5,622 ) $ (16,605 ) $ (10,983 ) $ (5,622 ) $ (16,605 ) FOR THE THREE MONTHS ENDED JUNE 30, 2015 FOR THE SIX MONTHS ENDED JUNE 30, 2015 (THOUSANDS) POSTRETIREMENT NET LOSS TOTAL AOCI POSTRETIREMENT NET LOSS TOTAL AOCI Balances, beginning of period $ (11,436 ) $ (5,886 ) $ (17,322 ) $ (11,349 ) $ (5,939 ) $ (17,288 ) Amounts reclassified from accumulated other Amortization of postretirement benefit net loss 288 — 288 201 — 201 Reclassification of net loss to interest charges — 53 53 — 106 106 Net current-period other comprehensive income 288 53 341 201 106 307 Balances, June 30, 2015 $ (11,148 ) $ (5,833 ) $ (16,981 ) $ (11,148 ) $ (5,833 ) $ (16,981 )

Intangible Assets and Goodwill

Intangible Assets and Goodwill Intangible Assets and Goodwill	6 Months Ended
	Jun. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets and Goodwill	Note 15 — Intangible Assets and Goodwill 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. As a result of the Merger, the gross amount of the Cleco Katrina/Rita intangible asset for Cleco was shown net, as no accumulated amortization should exist on the date of the Merger. During the three and six months ended June 30, 2016 , Cleco Katrina/Rita recognized amortization expense, based on actual collections, of $3.9 million and $8.3 million , respectively. During the three and six months ended June 30, 2015, Cleco Katrina/Rita recognized amortization expense, based on actual collections, of $3.4 million and $7.6 million , respectively. As a result of the Merger, fair value adjustments were recorded on Cleco’s Condensed Consolidated Balance Sheet for the Cleco trade name and wholesale power supply agreements. At the end of their life, these intangible assets will have no residual value. Management is currently evaluating the economic useful life of the trade name. The intangible assets related to the power supply agreements are being amortized over the remaining life of each applicable contract ranging between 2 years and 19 years . For the successor period April 13, 2016, through June 30, 2016 , Cleco recognized a reduction of revenue of $2.2 million on the intangible assets for the power supply agreements. For more information about the Merger related adjustments, see Note 2 — “Business Combinations.” On April 13, 2016, in connection with the completion of the Merger, Cleco Holdings recognized goodwill of $1.49 billion . Management has not finalized its assignment of goodwill to its reporting units as of August 11, 2016.

Summary of Significant Accoun26

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
Principles of Consolidation, Policy	The accompanying Condensed Consolidated Financial Statements of Cleco include the accounts of Cleco and its majority-owned subsidiaries after elimination of intercompany accounts and transactions.
Basis of Presentation, Policy	Cleco Holdings has accounted for the merger transaction by applying the acquisition method of accounting. The objective of the acquisition method is to establish a new accounting basis for the acquiree, Cleco Holdings and its subsidiaries, and requires the acquirer, Cleco Group, to recognize and measure the acquiree’s assets and liabilities at fair value as of the acquisition date. Cleco Power’s assets and liabilities were recorded at historical cost since Cleco did not elect pushdown accounting at the Cleco Power level. The financial statements and accompanying footnotes for Cleco have been segregated to present pre-merger activity as the “Predecessor” and post-merger activity as the “Successor.” The predecessor period is not comparable to the successor period. The Condensed Consolidated Financial Statements of Cleco Holdings and Cleco Power have been prepared in accordance with GAAP for interim financial information and with the instructions to the Form 10-Q and Regulation S-X. Accordingly, these Condensed Consolidated Financial Statements do not include all of the information and notes required by GAAP for annual financial statements. The year-end Condensed Consolidated Balance Sheet data was derived from audited financial statements. Because the interim Condensed Consolidated Financial Statements and the accompanying notes do not include all of the information and notes required by GAAP for annual financial statements, the Condensed Consolidated Financial Statements and other information included in this quarterly report should be read in conjunction with the Consolidated Financial Statements and accompanying notes in the Registrants’ Combined Annual Report on Form 10-K for the year ended December 31, 2015. These Condensed Consolidated Financial Statements, in the opinion of management, reflect all normal recurring adjustments that are necessary to fairly present the financial position and results of operations of Cleco. Amounts reported in Cleco’s interim financial statements are not necessarily indicative of amounts expected for the annual periods due to the effects of seasonal temperature variations on energy consumption, regulatory rulings, the timing of maintenance on electric generating units, changes in mark-to-market valuations, changing commodity prices, effects of the completion of the Merger, discrete income tax items, and other factors. In preparing financial statements that conform to GAAP, management must make estimates and assumptions that affect the reported amounts of assets and liabilities, the reported amounts of revenues and expenses, and the disclosure of contingent assets and liabilities at the date of the financial statements. Actual results could differ from those estimates.
Reclassifications, Policy	Reclassifications have been made to the 2015 financial statements to conform them to the presentation used in the 2016 financial statements. Cleco and Cleco Power’s Condensed Consolidated Balance Sheets for the year ended December 31, 2015, have been adjusted to reflect credit facility debt issuance costs as Other deferred charges as compared to Long-term debt, net as presented in the prior year. The amount of the reclassification was $ 0.7 million and $ 0.4 million for Cleco and Cleco Power, respectively. These reclassifications had no effect on Cleco or Cleco Power’s net income or equity.
Goodwill, Policy	Goodwill is the excess of the purchase price (consideration transferred and liabilities assumed) over the estimated fair value of net assets of the acquired business and is not subject to amortization. Goodwill will be tested annually in the third quarter and whenever an event occurs or circumstances change that would indicate the carrying amount may be impaired. If the fair value of Cleco is less than the carrying value, a full valuation of Cleco’s assets and liabilities, conducted as though Cleco were a newly acquired business, would occur.
Intangible Assets, Policy	Intangible assets include Cleco Katrina/Rita’s right to bill and collect storm recovery charges, fair value adjustments on wholesale power supply agreements, and the Cleco trade name. The fair value of the assets are being amortized over their estimated useful lives in a manner that best reflects the economic benefits derived from such assets. The intangible assets related to the power supply agreements have definite lives ranging from 2 years to 19 years . Impairment will be tested if there are events or circumstances that indicate that an impairment analysis should be performed. If such an event or circumstance occurs, intangible impairment testing will be performed prior to goodwill impairment testing. Impairment is calculated as the excess of the asset’s carrying amount over its fair value.
Property, Plant, and Equipment, Policy	Property, plant, and equipment consist 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.
Restricted Cash and Cash Equivalents, Policy	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. 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.
Fair Value Measurements and Disclosures, 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 on 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. 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.
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 the market risk-sensitive instruments and positions are required to be marked-to-market. 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 would be marked-to-market with the resulting gain or loss recorded on Cleco and Cleco Power’s Condensed Consolidated Balance Sheets as a component of energy risk management assets or liabilities. Such gain or loss would be deferred as a component of deferred fuel assets or liabilities in accordance with regulatory policy. When these positions close, actual gains or losses would be included in the FAC and reflected on customers’ bills as a component of the fuel cost adjustment. In June 2015, the LPSC approved a long-term natural gas hedging pilot program that requires Cleco Power to establish a proposal for a 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. There were no open natural gas positions at June 30, 2016 , or December 31, 2015 . 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 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 Condensed 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 Condensed Consolidated Statements of Income. At June 30, 2016 , Cleco and Cleco Power’s Condensed Consolidated Balance Sheets reflected the fair value of open FTR positions of $14.0 million in Energy risk management assets and $0.4 million in Energy risk management liabilities, compared to $7.7 million in Energy risk management assets and $0.3 million in Energy risk management liabilities at December 31, 2015. 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, aggregate counterparty credit exposure, and aggregate 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.
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 Condensed 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 Condensed Consolidated Statements of Income.
Stock-Based Compensation, Policy	Prior to the completion of the Merger, Cleco had two stock-based compensation plans: the ESPP and the LTIP. As a result of the completion of the Merger, the ESPP and the LTIP were terminated. Pursuant to the terms of the LTIP, certain officers, key employees, and directors of Cleco were eligible to be granted stock options, restricted stock, also known as non-vested stock, common stock equivalents, and stock appreciation rights. For the predecessor period January 1, 2016, through April 12, 2016, Cleco granted no shares of non-vested stock pursuant to the LTIP. As a result of the completion of the Merger, all unvested shares outstanding under the LTIP that were granted prior to January 1, 2015, vested at target and were paid out in cash to plan participants. Unvested shares that were granted during 2015 were prorated to the target amount and paid out in cash to plan participants in accordance with the terms of the Merger Agreement.
Business Combinations, Policy	Most of the carrying value of Cleco’s assets were determined to be stated at fair value at the Merger date, considering that most of these assets are subject to regulation by the LPSC and FERC. A fair value adjustment was made to record the stepped-up basis for the Coughlin assets, since Cleco Power is able to earn a return on and recover these costs from customers. At the date of the Merger, the gross balance of fixed depreciable assets at Cleco was adjusted to be net of accumulated depreciation, as no accumulated depreciation existed on the date of the Merger Most of the carrying values of Cleco’s assets and liabilities were determined to be stated at fair value at the Merger date, considering that most of these assets are subject to regulation by the LPSC and FERC. Under such regulation, rates charged to customers are established by a regulator to provide for recovery of costs and a fair return on rate base and are generally measured at historical cost. As such, a market participant would not expect to recover any more or less than the carrying value of the assets. Prior to the Merger, the Coughlin step-up was not recorded on Cleco’s Condensed Consolidated Balance Sheet due to the accounting treatment for the transfer of that asset in March 2014. However, the recovery of the step-up value of the Coughlin asset was approved by the LPSC for recovery in rate base, including a return on that rate base. On the date of the Merger, the step-up value for the Coughlin asset was recognized on Cleco’s Condensed Consolidated Balance Sheet since Cleco Power is able to earn a return on and recover these costs from its customers. The beginning balance of fixed depreciable assets was shown net at the date of the Merger, as no accumulated depreciation existed on the date of the Merger. The excess of the purchase price over the estimated fair value of assets acquired and the liabilities assumed was $1.49 billion , which was recognized as goodwill by Cleco Holdings at the Merger date. The goodwill represents the potential long-term return of Cleco to its member. On the date of the Merger, a fair value adjustment was recorded on Cleco’s Condensed Consolidated Balance Sheet to reflect the valuation of the Cleco trade name. This adjustment is classified as an Intangible asset on Cleco’s Condensed Consolidated Balance Sheet. The valuation of the trade name was estimated by applying the relief-from-royalty method under the income approach. This valuation method is based on the premise that, in lieu of ownership of the asset, a company would be willing to pay a royalty to a third-party for the use of that asset. The owner of the asset is spared this cost, and the value of the asset is estimated by the cost savings. The projected revenue attributed to the trade name was based on projections of Cleco’s wholesale customers. Management is currently evaluating the economic useful life of the trade name. When determined, the trade name intangible asset will be amortized over the useful life. The amortization of the Cleco trade name will be included in Depreciation and amortization on Cleco’s Condensed Consolidated Statement of Income. On the date of the Merger, fair value adjustments were recorded on Cleco’s Condensed Consolidated Balance Sheet for the difference between the contract price and the market price of long-term wholesale power supply agreements. These adjustments are classified as Intangible assets on Cleco’s Condensed Consolidated Balance Sheet. The valuation of the power supply agreements was estimated using the income approach. The income approach is based upon discounted projected future cash flows associated with the underlying contracts. The intangible assets for the power supply agreements will be amortized over the remaining term of the applicable contract. The amortization of the power supply agreements is included in Electric operations on Cleco’s Condensed Consolidated Statement of Income. The net increase in deferred tax liabilities on Cleco’s Condensed Consolidated Balance Sheet represents the differences between the assigned fair values of assets acquired and their related income tax basis, net of a deferred tax asset representing the net operating loss carryforward that will be utilized in future periods. As the underlying asset assigned fair values are amortized, the related deferred tax liabilities will be included in income tax expense. Goodwill is not deductible for income tax purposes; therefore, no deferred income tax assets or liabilities were recognized for goodwill. On the date of the Merger, other fair value adjustments were recorded for long-term debt, SERP deferred losses, and interest rate derivative settlement gains/losses. These fair value adjustments are subject to rate regulation, but do not earn a return. In these instances, a corresponding regulatory asset was established, as the underlying utility asset or liability amounts are recoverable from or refundable to customers at historical cost through the rate setting process. These regulatory assets established to offset fair value adjustments are amortized in amounts and over time frames consistent with the realization or settlement of the fair value adjustments. For more information, see Note 4 — “Regulatory Assets and Liabilities.” The valuations performed in the second quarter of 2016 to estimate the fair value of assets acquired and liabilities assumed are considered preliminary as a result of the short time period between the closing of the Merger and the end of the second quarter of 2016. Accounting guidance provides that the allocation of the purchase price may be modified up to one year from the date of the Merger, as more information is obtained about the fair value of assets acquired and liabilities assumed. The preliminary amounts recognized are subject to revision until the valuations are completed and to the extent that additional information is obtained about the facts and circumstances that existed as of the date of the Merger. Cleco has not yet completed its evaluation and determination of the fair value of certain assets and liabilities acquired, primarily the final valuation and assessment of postretirement benefit plans as of April 13, 2016, and the economic useful life of the Cleco trade name. Cleco expects these final valuations and assessments will be completed by the end of 2016, which may affect the purchase price allocation and could affect goodwill. As a result of the Merger, Cleco implemented acquisition accounting, which eliminated AOCI at the Cleco Holdings consolidated level. Cleco will continue to recover expenses related to certain postretirement costs; therefore, Cleco recognized a regulatory asset based on its determination that these costs can continue to be collected from customers. These costs will be amortized to Other operations expense over the average remaining service period of participating employees. Cleco will also continue to recover financing costs associated with the settlement of two treasury rate locks and a forward starting swap contract that were previously recognized in AOCI. Additionally, as a result of the Merger, a regulatory asset was recorded for debt issuance costs that were eliminated at Cleco Holdings and a regulatory asset was recorded for the difference between the carrying value and the fair value of long-term debt. These regulatory assets will be amortized over the terms of the related debt issuances.
Pushdown Accounting, Policy	Pushdown accounting was applied to Cleco Holdings, and accordingly, the Cleco Holdings consolidated assets acquired and liabilities assumed were recorded on April 13, 2016, at their estimated fair values as follows:
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 revenue recognition 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 to evaluate the impact of this guidance, but the amended guidance could have a material impact on the results of operations, financial condition, or cash flows of the Registrants. 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 does not expect this guidance to have a significant 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. This amendment should be applied prospectively to adjustments to provisional amounts that occur after the effective date with earlier application permitted. Cleco was subject to this guidance starting January 1, 2016. As a result of the Merger on April 13, 2016, Cleco adopted this guidance and does not expect it to have a material impact on the results of operations, financial condition, or cash flows of the Registrants as a result of provisional merger adjustments in future periods. 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. Early adoption of certain provisions of this guidance is permitted as of the beginning of the fiscal year of adoption. Entities should apply these amendments by means of a cumulative-effect adjustment to the balance sheet as of the beginning of the fiscal year of adoption. The amendments related to equity securities without readily determinable fair value should be applied prospectively to equity investments that exist as of the date of adoption. 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 is permitted. In transition, lessees and lessors are required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. The modified retrospective approach includes practical expedients that may be elected by entities. Management will continue to evaluate the impact of this guidance, but the amended guidance could have a material impact on the results of operations, financial condition, or cash flows of the Registrants. In March 2016, FASB amended the derivatives and hedging accounting guidance to address the effect of derivative contract novations on existing hedge accounting relationships. The amended guidance clarifies that a change in the counterparty to a derivative instrument that has been designated as the hedging instrument does not, in and of itself, require dedesignation of the hedging relationship provided that all other hedge accounting criteria continue to be met. The adoption of this guidance is effective for fiscal years beginning after December 15, 2016, including interim periods within those years. Entities have the option to apply these amendments on either a prospective basis or a modified retrospective basis. This guidance will not have an impact on the results of operations, financial condition, or cash flows of the Registrants. In March 2016, FASB amended the derivatives and hedging accounting guidance related to contingent put and call options in debt instruments. This guidance clarifies the requirements for assessing whether contingent put and call options that can accelerate the payment of principal on debt instruments are clearly and closely related to their debt hosts. Entities performing the assessment will be required to assess the embedded put and call options solely in accordance with the four-step decision sequence clarified in the amended guidance. The adoption of this guidance is effective for fiscal years beginning after December 15, 2016, including interim periods within those years. Entities should apply these amendments on a modified retrospective basis to existing debt instruments as of the beginning of the fiscal year for which the amendments are effective. Management is evaluating the impact that the adoption of this guidance will have on the results of operations, financial condition, or cash flows of the Registrants. In March 2016, FASB amended the accounting guidance to simplify the transition to the equity method of accounting. This guidance impacts entities that have an investment that becomes qualified for the equity method of accounting as a result of an increase in the level of ownership interest or degree of influence. This amended guidance eliminates the requirement to retroactively adopt the equity method of accounting. The adoption of this guidance is effective for fiscal years beginning after December 15, 2016, including interim periods within those years. Early adoption is permitted. These amendments should be applied prospectively upon their effective date to increases in the level of ownership interest or degree of influence that results in the adoption of the equity method. Management does not expect this guidance to have any impact on the results of operations, financial condition, or cash flows of the Registrants. In March 2016, FASB amended the stock compensation guidance to provide for improvements to employee share-based payment accounting. The adoption of this guidance is effective for annual periods beginning after December 15, 2016, and interim periods within those periods. Early adoption is permitted. On April 13, 2016, Cleco Holdings completed the Merger and no longer has common stock; as a result, this guidance will not have an impact on the results of operations, financial condition, or cash flows of the Registrants. In June 2016, FASB amended the guidance for the measurement of credit losses on financial instruments. The guidance affects entities holding financial assets and net investment in leases that are not accounted for at fair value through net income. The guidance affects loans, debt securities, trade receivables, net investments in leases, off-balance-sheet credit exposures, reinsurance receivables, and any other financial assets not excluded from the scope that have the contractual right to receive cash. The adoption of this guidance is effective for fiscal years beginning after December 15, 2019, including interim periods within those years. Early adoption is permitted. Management does not expect this guidance to have any impact on the results of operations, financial condition, or cash flows of the Registrants.
Regulatory Assets and Liabilities, Policy	Cleco 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 believes these regulatory assets will be fully recoverable; however, if in the future, as a result of regulatory changes or competition, Cleco’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 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 could require discontinuance of the application of these authoritative guidelines.
Pension and Other Postretirement Plans, Policy	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. SERP benefits are reduced by retirement 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. In connection with the completion of the Merger, one executive officer’s SERP benefits will be capped as of January 1, 2018, with regard to salary; however, adjustments will continue with regard to age and tenure with Cleco. In 2014, SERP was closed to new participants; however, with regard to current SERP participants, including former employees or their beneficiaries, all terms of SERP will continue, other than as described above. In accordance with the SERP plan document and the Merger Agreement, four executive officers received enhanced benefits, and upon termination of employment, two of these executive officers received accelerated vesting. Management will review current market trends as it evaluates Cleco’s future compensation strategy. 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 that employed the officer. Cleco Power is considered the plan sponsor and Support Group is considered the plan administrator. Cleco’s 401(k) Plan is intended to provide active, eligible employees with voluntary, long-term savings and investment opportunities. The 401(k) 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 401(k) Plan, employer contributions are made in the form of cash. Cash contributions are invested in proportion to the participant’s voluntary contribution investment choices. Prior to the close of the Merger on April 13, 2016, employer contributions could also be in the form of Cleco Corporation common stock. Participation in the 401(k) Plan is voluntary, and all active Cleco employees are eligible to participate. 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’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.
Income Tax, Policy	Cleco classifies all interest related to uncertain tax positions as a component of interest payable and interest expense. Cleco classifies income tax penalties as a component of other 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.
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.
Equity Method Investments, Policy	Cleco and Cleco Power apply the equity method of accounting to report the investment in Oxbow. Under the equity method, the assets and liabilities of this entity are reported as Equity investment in investee on Cleco and Cleco Power’s Condensed 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 Condensed Consolidated Statements of Income.
Variable Interest Entity, Policy	Oxbow is owned 50% by Cleco Power and 50% by SWEPCO. Cleco Power is not the primary beneficiary because it shares the power to control Oxbow’s significant activities with SWEPCO.

Summary of Significant Accoun27

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2016
Accounting Policies [Line Items]
Stock-Based Compensation	Cleco and Cleco Power reported pretax compensation expense for their share-based compensation plans as shown in the following tables: Cleco SUCCESSOR PREDECESSOR SUCCESSOR PREDECESSOR (THOUSANDS) APR. 13, 2016 - APR. 1, 2016 - FOR THE THREE APR. 13, 2016 - JAN. 1, 2016 - FOR THE SIX Equity classification Non-vested stock $ — $ 2,273 $ 1,440 $ — $ 3,241 $ 3,225 Tax benefit $ — $ 874 $ 554 $ — $ 1,247 $ 1,241 Cleco Power FOR THE THREE MONTHS ENDED JUNE 30, FOR THE SIX MONTHS ENDED JUNE 30, (THOUSANDS) 2016 2015 2016 2015 Equity classification Non-vested stock $ 645 $ 502 $ 997 $ 946 Tax benefit $ 248 $ 193 $ 384 $ 364
Property, Plant, and Equipment	Cleco and Cleco Power’s property, plant, and equipment consisted of: Cleco SUCCESSOR PREDECESSOR (THOUSANDS) AT JUNE 30, 2016 AT DEC. 31, 2015 Utility plants $ 3,371,948 $ 4,645,698 Other 4,385 15,514 Total property, plant, and equipment 3,376,333 4,661,212 Accumulated depreciation (20,990 ) (1,536,158 ) Net property, plant, and equipment $ 3,355,343 $ 3,125,054
Restricted Cash and Cash Equivalents	Cleco and Cleco Power’s restricted cash and cash equivalents consisted of: Cleco SUCCESSOR PREDECESSOR (THOUSANDS) AT JUNE 30, 2016 AT DEC. 31, 2015 Current Cleco Katrina/Rita’s storm recovery bonds $ 8,348 $ 9,263 Cleco Power’s sale of property 1,299 — Cleco Power’s charitable contributions 1,200 — Cleco Power’s rate credit escrow 133,303 — Total current 144,150 9,263 Non-current Diversified Lands’ mitigation escrow 21 21 Cleco Power’s future storm restoration costs 16,769 16,174 Cleco Power’s charitable contributions 4,803 — Cleco Power’s rate credit escrow 2,698 — Total non-current 24,291 16,195 Total restricted cash and cash equivalents $ 168,441 $ 25,458
Cleco Power [Member]
Accounting Policies [Line Items]
Stock-Based Compensation	Cleco Power FOR THE THREE MONTHS ENDED JUNE 30, FOR THE SIX MONTHS ENDED JUNE 30, (THOUSANDS) 2016 2015 2016 2015 Equity classification Non-vested stock $ 645 $ 502 $ 997 $ 946 Tax benefit $ 248 $ 193 $ 384 $ 364
Property, Plant, and Equipment	Cleco Power (THOUSANDS) AT JUNE 30, 2016 AT DEC. 31, 2015 Regulated utility plants $ 4,694,517 $ 4,645,698 Accumulated depreciation (1,571,433 ) (1,525,298 ) Net property, plant, and equipment $ 3,123,084 $ 3,120,400
Restricted Cash and Cash Equivalents	Cleco Power (THOUSANDS) AT JUNE 30, 2016 AT DEC. 31, 2015 Current Cleco Katrina/Rita’s storm recovery bonds $ 8,348 $ 9,263 Sale of property 1,299 — Charitable contributions 1,200 — Rate credit escrow 133,303 — Total current 144,150 9,263 Non-current Future storm restoration costs 16,769 16,174 Charitable contributions 4,803 — Rate credit escrow 2,698 — Total non-current 24,270 16,174 Total restricted cash and cash equivalents $ 168,420 $ 25,437

Business Combination Business C

Business Combination Business Combination (Tables)	6 Months Ended
	Jun. 30, 2016
Business Combinations [Abstract]
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	The following tables present the preliminary fair value adjustments to Cleco Holdings’ balance sheet and recognition of goodwill: (THOUSANDS) AT APR. 13, 2016 Property, plant, and equipment $ (1,334,932 ) Accumulated depreciation 1,565,776 Goodwill 1,490,402 Intangible assets 93,251 Regulatory assets 228,752 Deferred tax liabilities 127,401 Long-term debt $ 198,599 Pushdown accounting was applied to Cleco Holdings, and accordingly, the Cleco Holdings consolidated assets acquired and liabilities assumed were recorded on April 13, 2016, at their estimated fair values as follows: Preliminary Purchase Price Allocation (THOUSANDS) AT APR. 13, 2016 Current assets $ 455,016 Property, plant, and equipment, net 3,432,144 Goodwill 1,490,402 Other long-term assets 1,003,255 Less Current liabilities 228,515 Net deferred income tax liabilities 1,060,487 Other liabilities 258,204 Long-term debt, net 1,470,126 Total purchase price $ 3,363,485

Regulatory Assets and Liabili29

Regulatory Assets and Liabilities (Tables)	6 Months Ended
	Jun. 30, 2016
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Schedule of Regulatory Assets and Liabilities, Net	The following table summarizes Cleco’s net regulatory assets and liabilities: SUCCESSOR (1) PREDECESSOR (THOUSANDS) AT JUNE 30, 2016 AT DEC. 31, 2015 Total Cleco Power regulatory assets, net $ 538,825 $ 548,345 Cleco Holdings’ Merger adjustments Fair value of long-term debt 185,113 — Postretirement costs 20,513 — Financing costs 9,138 — Debt issuance costs 8,795 — Total Cleco regulatory assets, net $ 762,384 $ 548,345 (1) Cleco Holdings’ regulatory assets include acquisition accounting adjustments as a result of the Merger.
Cleco Power [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Schedule of Regulatory Assets and Liabilities, Net	The following table summarizes Cleco Power’s regulatory assets and liabilities: (THOUSANDS) AT JUNE 30, 2016 AT DEC. 31, 2015 Regulatory assets – deferred taxes, net $ 230,523 $ 236,941 Mining costs 7,647 8,921 Interest costs 5,041 5,221 AROs 1,789 2,462 Postretirement costs 145,667 150,274 Tree trimming costs 4,960 6,318 Training costs 6,785 6,863 Surcredits, net 7,878 9,661 Amended lignite mining agreement contingency — 3,781 AMI deferred revenue requirement 5,045 5,318 Production operations and maintenance expenses 9,741 12,436 AFUDC equity gross-up 70,690 71,444 Acadia Unit 1 acquisition costs 2,495 2,548 Financing costs 8,847 9,032 Biomass costs 34 50 MISO integration costs 1,872 2,340 Coughlin transaction costs 1,014 1,030 Corporate franchise tax 2,616 373 Acadia FRP true-up — 377 MATS costs 5,694 — Other 944 357 Total regulatory assets 288,759 298,806 PPA true-up — (312 ) Fuel and purchased power 19,543 12,910 Total regulatory assets, net $ 538,825 $ 548,345

Fair Value Accounting (Tables)

Fair Value Accounting (Tables)	6 Months Ended
	Jun. 30, 2016
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 on Cleco and Cleco Power’s Condensed Consolidated Balance Sheets: Cleco SUCCESSOR PREDECESSOR AT JUNE 30, 2016 AT DEC. 31, 2015 (THOUSANDS) CARRYING VALUE ESTIMATED FAIR VALUE CARRYING VALUE ESTIMATED FAIR VALUE Long-term debt $ 2,785,416 $ 2,853,296 $ 1,299,529 $ 1,463,989
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: SUCCESSOR PREDECESSOR (THOUSANDS) AT JUNE 30, 2016 QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1) SIGNIFICANT OTHER OBSERVABLE INPUTS (LEVEL 2) SIGNIFICANT UNOBSERVABLE INPUTS (LEVEL 3) 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 Institutional money market funds $ 180,973 $ — $ 180,973 $ — $ 89,584 $ — $ 89,584 $ — FTRs 13,989 — — 13,989 7,673 — — 7,673 Total assets $ 194,962 $ — $ 180,973 $ 13,989 $ 97,257 $ — $ 89,584 $ 7,673 Liability description Long-term debt $ 2,853,296 $ — $ 2,853,296 $ — $ 1,463,989 $ — $ 1,463,989 $ — FTRs 371 — — 371 275 — — 275 Total liabilities $ 2,853,667 $ — $ 2,853,296 $ 371 $ 1,464,264 $ — $ 1,463,989 $ 275
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation	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 Cleco and Cleco Power: Cleco SUCCESSOR PREDECESSOR SUCCESSOR PREDECESSOR (THOUSANDS) APR. 13, 2016 - JUNE 30, 2016 APR. 1, 2016 - APR. 12, 2016 FOR THE THREE MONTHS ENDED APR. 13, 2016 - JUNE 30, 2016 JAN. 1, 2016 - APR. 12, 2016 FOR THE SIX MONTHS ENDED JUNE 30, 2015 Beginning balance $ 3,458 $ 1,866 $ 1,813 $ 3,458 $ 7,398 $ 9,949 Unrealized gains (losses)* 1,234 (199 ) 3,780 1,234 (1,031 ) 2,070 Purchases 12,608 2,024 20,087 12,608 2,070 20,151 Settlements (3,682 ) (233 ) (3,706 ) (3,682 ) (4,979 ) (10,196 ) Ending balance $ 13,618 $ 3,458 $ 21,974 $ 13,618 $ 3,458 $ 21,974 * Unrealized gains and losses are reported through Accumulated deferred fuel on the balance sheet.
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques	The following tables quantify the significant unobservable inputs used in developing the fair value of Level 3 positions as of June 30, 2016 , and December 31, 2015 for Cleco and Cleco Power: Cleco FAIR VALUE VALUATION TECHNIQUE SIGNIFICANT UNOBSERVABLE INPUTS FORWARD PRICE RANGE (THOUSANDS, EXCEPT FORWARD PRICE RANGE) ASSETS LIABILITIES LOW HIGH SUCCESSOR FTRs at June 30, 2016 $ 13,989 $ 371 RTO auction pricing FTR price - per MWh $ (2.25 ) $ 6.95 PREDECESSOR FTRs at Dec. 31, 2015 $ 7,673 $ 275 RTO auction pricing FTR price - per MWh $ (3.63 ) $ 4.51
Cleco Power [Member]
Fair Value [Line Items]
Fair Value By Balance Sheet Grouping	Cleco Power AT JUNE 30, 2016 AT DEC. 31, 2015 (THOUSANDS) CARRYING VALUE ESTIMATED FAIR VALUE CARRYING VALUE ESTIMATED FAIR VALUE Long-term debt $ 1,250,304 $ 1,470,962 $ 1,265,529 $ 1,429,989
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 JUNE 30, 2016 QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1) SIGNIFICANT OTHER OBSERVABLE INPUTS (LEVEL 2) SIGNIFICANT UNOBSERVABLE INPUTS (LEVEL 3) 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 Institutional money market funds $ 171,752 $ — $ 171,752 $ — $ 87,363 $ — $ 87,363 $ — FTRs 13,989 — — 13,989 7,673 — — 7,673 Total assets $ 185,741 $ — $ 171,752 $ 13,989 $ 95,036 $ — $ 87,363 $ 7,673 Liability description Long-term debt $ 1,470,962 $ — $ 1,470,962 $ — $ 1,429,989 $ — $ 1,429,989 $ — FTRs 371 — — 371 275 — — 275 Total liabilities $ 1,471,333 $ — $ 1,470,962 $ 371 $ 1,430,264 $ — $ 1,429,989 $ 275
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation	Cleco Power FOR THE THREE MONTHS ENDED JUNE. 30, FOR THE SIX MONTHS ENDED JUNE 30, (THOUSANDS) 2016 2015 2016 2015 Beginning balance $ 1,866 $ 1,813 $ 7,398 $ 9,949 Unrealized gains* 1,035 3,780 203 2,070 Purchases 14,632 20,087 14,678 20,151 Settlements (3,915 ) (3,706 ) (8,661 ) (10,196 ) Ending balance $ 13,618 $ 21,974 $ 13,618 $ 21,974 * Unrealized gains and losses are reported through Accumulated deferred fuel on the balance sheet.
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques	Cleco Power FAIR VALUE VALUATION TECHNIQUE SIGNIFICANT UNOBSERVABLE INPUTS FORWARD PRICE RANGE (THOUSANDS, EXCEPT FORWARD PRICE RANGE) ASSETS LIABILITIES LOW HIGH FTRs at June 30, 2016 $ 13,989 $ 371 RTO auction pricing FTR price - per MWh $ (2.25 ) $ 6.95 FTRs at Dec. 31, 2015 $ 7,673 $ 275 RTO auction pricing FTR price - per MWh $ (3.63 ) $ 4.51
Not Designated as Hedging Instrument [Member]
Fair Value [Line Items]
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value	The following tables present the fair values of derivative instruments and their respective line items as recorded on Cleco and Cleco Power’s Condensed Consolidated Balance Sheets at June 30, 2016 , and December 31, 2015 : Cleco DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS SUCCESSOR PREDECESSOR (THOUSANDS) BALANCE SHEET LINE ITEM AT JUNE 30, 2016 AT DEC. 31, 2015 Commodity-related contracts FTRs Current Energy risk management assets $ 13,989 $ 7,673 Current Energy risk management liabilities 371 275 Commodity-related contracts, net $ 13,618 $ 7,398
Effect of Derivatives On Consolidated Statements of Income	The following tables present the effect of derivatives not designated as hedging instruments on Cleco and Cleco Power’s Condensed Consolidated Statements of Income for the three and six months ended June 30, 2016 , and 2015 : Cleco AMOUNT OF GAIN/(LOSS) RECOGNIZED IN INCOME ON DERIVATIVES SUCCESSOR PREDECESSOR SUCCESSOR PREDECESSOR (THOUSANDS) DERIVATIVES LINE ITEM APR. 13, 2016 - APR. 1, 2016 - FOR THE THREE APR. 13, 2016 - JAN. 1, 2016 - FOR THE SIX Commodity contracts FTRs (1) Electric operations $ 6,879 $ 43 $ 18,098 $ 6,879 $ 8,563 $ 33,606 FTRs (1) Power purchased for utility customers (303 ) (38 ) (8,613 ) (303 ) (5,761 ) (16,650 ) Total $ 6,576 $ 5 $ 9,485 $ 6,576 $ 2,802 $ 16,956 (1) For the periods April 1, 2016 - April 12, 2016, January 1, 2016 - April 12, 2016, and April 13, 2016 - June 30, 2016, unrealized (losses) gains associated with FTRs of ( $0.2 million ), ( $1.0 million ), and $1.2 million , respectively, were reported through Accumulated deferred fuel on the balance sheet. For the three and six months ended June 30, 2015, unrealized gains associated with FTRs of $3.8 million and $2.1 million , respectively, were reported through Accumulated deferred fuel on the balance sheet.
Not Designated as Hedging Instrument [Member] | Cleco Power [Member]
Fair Value [Line Items]
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value	Cleco Power DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS (THOUSANDS) BALANCE SHEET LINE ITEM AT JUNE 30, 2016 AT DEC. 31, 2015 Commodity-related contracts FTRs Current Energy risk management assets $ 13,989 $ 7,673 Current Energy risk management liabilities 371 275 Commodity-related contracts, net $ 13,618 $ 7,398
Effect of Derivatives On Consolidated Statements of Income	Cleco Power FOR THE THREE MONTHS ENDED JUNE 30, FOR THE SIX MONTHS ENDED JUNE 30, 2016 2015 2016 2015 (THOUSANDS) DERIVATIVES LINE ITEM AMOUNT OF GAIN/(LOSS) RECOGNIZED IN INCOME ON DERIVATIVES Commodity contracts FTRs (1) Electric operations $ 6,922 $ 18,098 $ 15,442 $ 33,606 FTRs (1) Power purchased for utility customers (341 ) (8,613 ) (6,064 ) (16,650 ) Total $ 6,581 $ 9,485 $ 9,378 $ 16,956 (1) For the three and six months ended June 30, 2016, unrealized gains associated with FTRs of $1.0 million and $0.2 million , respectively, were reported through Accumulated deferred fuel on the balance sheet. For the three and six months ended June 30, 2015, unrealized gains associated with FTRs of $3.8 million and $2.1 million , respectively, were reported through Accumulated deferred fuel on the balance sheet

Pension Plan and Employee Ben31

Pension Plan and Employee Benefits (Tables)	6 Months Ended
	Jun. 30, 2016
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic benefit costs	The components of net periodic pension and other benefit cost for the three and six months ended June 30, 2016 , and 2015 are as follows: PENSION BENEFITS OTHER BENEFITS SUCCESSOR PREDECESSOR SUCCESSOR PREDECESSOR (THOUSANDS) APR. 13, 2016 - JUNE 30, 2016 APR. 1, 2016 - APR. 12, 2016 FOR THE THREE MONTHS ENDED JUNE 30, 2015 APR. 13, 2016 - JUNE 30, 2016 APR. 1, 2016 - APR. 12, 2016 FOR THE THREE MONTHS ENDED JUNE 30, 2015 Components of periodic benefit costs Service cost $ 1,893 $ 301 $ 2,683 $ 329 $ 51 $ 392 Interest cost 4,669 734 5,271 364 56 372 Expected return on plan assets (5,193 ) (801 ) (5,856 ) — — — Amortizations Prior period service (credit) cost (15 ) (2 ) (18 ) — 4 34 Net loss 1,845 329 3,568 — 21 238 Net periodic benefit cost $ 3,199 $ 561 $ 5,648 $ 693 $ 132 $ 1,036 PENSION BENEFITS OTHER BENEFITS SUCCESSOR PREDECESSOR SUCCESSOR PREDECESSOR (THOUSANDS) APR. 13, 2016 - JUNE 30, 2016 JAN. 1, 2016 - APR. 12, 2016 FOR THE SIX MONTHS ENDED JUNE 30, 2015 APR. 13, 2016 - JUNE 30, 2016 JAN. 1, 2016 - APR. 12, 2016 FOR THE SIX MONTHS ENDED JUNE 30, 2015 Components of periodic benefit costs Service cost $ 1,893 $ 2,563 $ 5,209 $ 329 $ 431 $ 784 Interest cost 4,669 6,242 10,398 364 476 744 Expected return on plan assets (5,193 ) (6,812 ) (11,690 ) — — — Amortizations Prior period service (credit) cost (15 ) (20 ) (36 ) — 34 68 Net loss 1,845 2,798 6,914 — 181 476 Net periodic benefit cost $ 3,199 $ 4,771 $ 10,795 $ 693 $ 1,122 $ 2,072
401(k) Plan [Abstract]
401(k) Plan expense	Cleco’s 401(k) Plan expense for the three and six months ended June 30, 2016 , and 2015 is as follows: SUCCESSOR PREDECESSOR (THOUSANDS) APR. 13, 2016 - JUNE 30, 2016 APR. 1, 2016 - APR. 12, 2016 FOR THE THREE MONTHS ENDED JUNE 30, 2015 401(k) Plan expense $ 1,110 $ 219 $ 1,268 SUCCESSOR PREDECESSOR (THOUSANDS) APR. 13, 2016 - JUNE 30, 2016 JAN. 1, 2016 - APR. 12, 2016 FOR THE SIX MONTHS ENDED JUNE 30, 2015 401(k) Plan expense $ 1,110 $ 1,593 $ 2,693
Other Benefits [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Schedule of current and non-current portions	The current and non-current portions of the other benefits liability for Cleco and Cleco Power at June 30, 2016 , and December 31, 2015 , are as follows: Cleco SUCCESSOR PREDECESSOR (THOUSANDS) AT JUNE 30, 2016 AT DEC. 31, 2015 Current $ 3,613 $ 3,613 Non-current $ 38,651 $ 39,457
SERP Benefits [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Schedule of current and non-current portions	The current and non-current portions of the SERP liability for Cleco and Cleco Power at June 30, 2016 , and December 31, 2015 , are as follows: Cleco SUCCESSOR PREDECESSOR (THOUSANDS) AT JUNE 30, 2016 AT DEC. 31, 2015 Current $ 4,363 $ 3,238 Non-current $ 75,094 $ 69,049
Net periodic benefit costs	The components of net periodic benefit cost related to SERP for the three and six months ended June 30, 2016 , and 2015 are as follows: SUCCESSOR PREDECESSOR (THOUSANDS) APR. 13, 2016 - JUNE 30, 2016 APR. 1, 2016 - APR. 12, 2016 FOR THE THREE MONTHS ENDED JUNE 30, 2015 Components of periodic benefit costs Service cost $ 589 $ 119 $ 728 Interest cost 755 169 744 Amortizations Prior period service cost — 3 13 Net (gain) loss — (81 ) 782 Net periodic benefit cost 1,344 210 2,267 Curtailments — 3,602 — Special/contractual termination benefits — 3,222 — Total benefit cost $ 1,344 $ 7,034 $ 2,267 SUCCESSOR PREDECESSOR (THOUSANDS) APR. 13, 2016 - JUNE 30, 2016 JAN. 1, 2016 - APR. 12, 2016 FOR THE SIX MONTHS ENDED JUNE 30, 2015 Components of periodic benefit costs Service cost $ 589 $ 702 $ 1,353 Interest cost 755 900 1,528 Amortizations Prior period service cost — 17 26 Net loss — 574 1,487 Net periodic benefit cost 1,344 2,193 4,394 Curtailment charge — 3,602 — Special/contractual termination benefits — 3,222 — Total benefit cost $ 1,344 $ 9,017 $ 4,394
Cleco Power [Member] | Other Benefits [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Schedule of current and non-current portions	Cleco Power (THOUSANDS) AT JUNE 30, 2016 AT DEC. 31, 2015 Current $ 3,140 $ 3,140 Non-current $ 33,589 $ 34,300
Cleco Power [Member] | SERP Benefits [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Schedule of current and non-current portions	Cleco Power (THOUSANDS) AT JUNE 30, 2016 AT DEC. 31, 2015 Current $ 864 $ 1,000 Non-current $ 21,503 $ 21,321

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Jun. 30, 2016
Effective Income Tax Rate [Line Items]
Effective income tax rates	The following tables summarize the effective income tax rates for Cleco and Cleco Power for the three and six months ended June 30, 2016 , and 2015 : Cleco SUCCESSOR PREDECESSOR SUCCESSOR PREDECESSOR APR. 13, 2016 - JUNE 30,2016 APR. 1, 2016 - APR. 12, 2016 FOR THE THREE MONTHS ENDED JUNE 30, 2015 APR. 13, 2016 - JUNE 30,2016 JAN. 1, 2016 - APR. 12, 2016 FOR THE SIX MONTHS ENDED JUNE 30, 2015 Effective tax rate 38.9 % 27.1 % 40.2 % 38.9 % (704.9 )% 39.7 %
Cleco Power [Member]
Effective Income Tax Rate [Line Items]
Effective income tax rates	Cleco Power FOR THE THREE MONTHS ENDED JUNE 30, FOR THE SIX MONTHS ENDED JUNE 30, 2016 2015 2016 2015 Effective tax rate 38.9 % 38.5 % 39.6 % 38.8 %

Disclosures about Segments (Tab

Disclosures about Segments (Tables)	6 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
Segment Information	SEGMENT INFORMATION FOR THE THREE MONTHS ENDED JUNE 30, SUCCESSOR APR. 13, 2016 - JUNE 30, 2016 PREDECESSOR APR. 1, 2016 - APR. 12, 2016 2016 (THOUSANDS) CLECO POWER OTHER ELIMINATIONS CONSOLIDATED CLECO POWER OTHER ELIMINATIONS CONSOLIDATED Revenue Electric operations $ 232,158 $ (2,231 ) $ — $ 229,927 $ 30,997 $ — $ — $ 30,997 Other operations 13,685 448 — 14,133 1,879 70 — 1,949 Electric customer credits (558 ) — — (558 ) (43 ) — — (43 ) Affiliate revenue 194 10,763 (10,957 ) — 31 2,000 (2,031 ) — Operating revenue, net $ 245,479 $ 8,980 $ (10,957 ) $ 243,502 $ 32,864 $ 2,070 $ (2,031 ) $ 32,903 Depreciation and amortization $ 31,145 $ 3,016 $ (1 ) $ 34,160 $ 5,095 $ 42 $ — $ 5,137 Merger transaction and commitment costs $ 151,501 $ 19,802 $ — $ 171,303 $ — $ 33,390 $ — $ 33,390 Interest charges $ 16,759 $ 9,721 $ (15 ) $ 26,465 $ 2,554 $ 17 $ (2 ) $ 2,569 Interest income $ 117 $ 95 $ (15 ) $ 197 $ 29 $ 14 $ (2 ) $ 41 Federal and state income tax (benefit) expense $ (39,456 ) $ (12,746 ) $ — $ (52,202 ) $ 430 $ (9,099 ) $ — $ (8,669 ) Net (loss) income $ (61,898 ) $ (20,016 ) $ — $ (81,914 ) $ 669 $ (23,997 ) $ — $ (23,328 ) PREDECESSOR FOR THE THREE MONTHS ENDED JUNE 30, 2015 2015 (THOUSANDS) CLECO POWER OTHER ELIMINATIONS CONSOLIDATED Revenue Electric operations $ 276,661 $ — $ — $ 276,661 Other operations 15,283 520 — 15,803 Electric customer credits (3,390 ) — — (3,390 ) Affiliate revenue 331 14,950 (15,281 ) — Operating revenue, net $ 288,885 $ 15,470 $ (15,281 ) $ 289,074 Depreciation and amortization $ 36,126 $ 342 $ — $ 36,468 Merger transaction costs $ — $ (410 ) $ — $ (410 ) Interest charges $ 19,401 $ 411 $ 98 $ 19,910 Interest income (expense) $ 48 $ (56 ) $ 98 $ 90 Federal and state income tax expense $ 19,909 $ 449 $ 1 $ 20,359 Net income (loss) $ 31,813 $ (1,579 ) $ — $ 30,234 SEGMENT INFORMATION FOR THE SIX MONTHS ENDED JUNE 30, SUCCESSOR APR. 13, 2016 - JUNE 30, 2016 PREDECESSOR JAN. 1, 2016 - APR. 12, 2016 2016 (THOUSANDS) CLECO POWER OTHER ELIMINATIONS CONSOLIDATED CLECO POWER OTHER ELIMINATIONS CONSOLIDATED Revenue Electric operations $ 232,158 $ (2,231 ) $ — $ 229,927 $ 281,154 $ — $ — $ 281,154 Other operations 13,685 448 — 14,133 18,493 587 — 19,080 Electric customer credits (558 ) — — (558 ) (364 ) — — (364 ) Affiliate revenue 194 10,763 (10,957 ) — 263 15,024 (15,287 ) — Operating revenue, net $ 245,479 $ 8,980 $ (10,957 ) $ 243,502 $ 299,546 $ 15,611 $ (15,287 ) $ 299,870 Depreciation and amortization $ 31,145 $ 3,016 $ (1 ) $ 34,160 $ 43,698 $ 377 $ 1 $ 44,076 Merger transaction and commitment costs $ 151,501 $ 19,802 $ — $ 171,303 $ — $ 34,928 $ (16 ) $ 34,912 Interest charges $ 16,759 $ 9,721 $ (15 ) $ 26,465 $ 21,840 $ 295 $ (12 ) $ 22,123 Interest income $ 117 $ 95 $ (15 ) $ 197 $ 208 $ 69 $ (12 ) $ 265 Federal and state income tax (benefit) expense $ (39,456 ) $ (12,746 ) $ — $ (52,202 ) $ 12,993 $ (9,525 ) $ — $ 3,468 Net (loss) income $ (61,898 ) $ (20,016 ) $ — $ (81,914 ) $ 21,548 $ (25,508 ) $ — $ (3,960 ) Additions to property, plant, and equipment $ 43,583 $ 40 $ — $ 43,623 $ 42,353 $ 39 $ — $ 42,392 Equity investment in investees (1) $ 19,272 $ — $ — $ 19,272 Goodwill (1) $ — $ 1,490,402 $ — $ 1,490,402 Total segment assets (1) $ 4,319,458 $ 1,959,403 $ 174,993 $ 6,453,854 (1) Balances as of June 30, 2016 PREDECESSOR FOR THE SIX MONTHS ENDED JUNE 30, 2015 2015 (THOUSANDS) CLECO POWER OTHER ELIMINATIONS CONSOLIDATED Revenue Electric operations $ 554,175 $ — $ — $ 554,175 Other operations 32,495 1,040 — 33,535 Electric customer credits (3,179 ) — — (3,179 ) Affiliate revenue 665 27,754 (28,419 ) — Operating revenue, net $ 584,156 $ 28,794 $ (28,419 ) $ 584,531 Depreciation and amortization $ 73,109 $ 637 $ — $ 73,746 Merger transaction costs $ — $ 1,730 $ — $ 1,730 Interest charges $ 39,304 $ 526 $ 202 $ 40,032 Interest income (expense) $ 304 $ (119 ) $ 203 $ 388 Federal and state income tax expense (benefit) $ 38,268 $ (581 ) $ — $ 37,687 Net income (loss) $ 60,418 $ (3,262 ) $ — $ 57,156 Additions to property, plant, and equipment $ 78,010 $ 170 $ — $ 78,180 Equity investment in investees (1) $ 16,822 $ — $ — $ 16,822 Total segment assets (1) $ 4,233,731 $ 21,800 $ 68,547 $ 4,324,078 (1) Balances as of December 31, 2015

Variable Interest Entities (Tab

Variable Interest Entities (Tables) - Cleco Power [Member]	6 Months Ended
	Jun. 30, 2016
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: (THOUSANDS) AT JUNE 30, 2016 AT DEC. 31, 2015 Oxbow’s net assets/liabilities $ 38,544 $ 33,645 Cleco Power’s 50% equity $ 19,272 $ 16,822 Cleco Power’s maximum exposure to loss $ 19,272 $ 16,822
Equity Method Investments	FOR THE THREE MONTHS ENDED JUNE 30, FOR THE SIX MONTHS ENDED JUNE 30, (THOUSANDS) 2016 2015 2016 2015 Operating revenue $ 1,526 $ 861 $ 3,627 $ 1,714 Operating expenses 1,526 861 3,627 1,714 Income before taxes $ — $ — $ — $ — The following table presents the components of Cleco Power’s equity investment in Oxbow: INCEPTION TO DATE (THOUSANDS) AT JUNE 30, 2016 AT DEC. 31, 2015 Purchase price $ 12,873 $ 12,873 Cash contributions 6,399 3,949 Total equity investment in investee $ 19,272 $ 16,822

Affiliate Transactions (Tables)

Affiliate Transactions (Tables)	6 Months Ended
	Jun. 30, 2016
Cleco Power [Member]
Related Party Transaction [Line Items]
Schedule of Related Party Transactions	Cleco Power also has balances that are payable to or due from its affiliates. The following table is a summary of those balances: AT JUNE 30, 2016 AT DEC. 31, 2015 (THOUSANDS) ACCOUNTS RECEIVABLE ACCOUNTS PAYABLE ACCOUNTS RECEIVABLE ACCOUNTS PAYABLE Cleco Holdings $ 2,882 $ 328 $ 653 $ 564 Support Group 915 6,104 1,254 6,034 Other (1) 15 — 1 — Total $ 3,812 $ 6,432 $ 1,908 $ 6,598 (1) Represents Attala, Diversified Lands, and Perryville.

Accumulated Other Comprehensi36

Accumulated Other Comprehensive Loss (Tables)	6 Months Ended
	Jun. 30, 2016
Accumulated Other Comprehensive Loss [Line Items]
Schedule of Accumulated Other Comprehensive Income (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 losses. Cleco FOR THE THREE MONTHS ENDED JUNE 30, 2016 FOR THE SIX MONTHS ENDED JUNE 30, 2016 (THOUSANDS) POSTRETIREMENT BENEFIT NET LOSS NET LOSS ON CASH FLOW HEDGES TOTAL AOCI POSTRETIREMENT BENEFIT NET LOSS NET LOSS ON CASH FLOW HEDGES TOTAL AOCI PREDECESSOR Balances, beginning of period $ (20,329 ) $ (5,675 ) $ (26,004 ) $ (20,857 ) $ (5,728 ) $ (26,585 ) Amounts reclassified from accumulated other Amortization of postretirement benefit net loss 59 — 59 587 — 587 Reclassification of net loss to interest charges — 7 7 — 60 60 Net current-period other comprehensive income 59 7 66 587 60 647 Balances, Apr. 12, 2016 $ (20,270 ) $ (5,668 ) $ (25,938 ) $ (20,270 ) $ (5,668 ) $ (25,938 ) SUCCESSOR (1) Balances, Apr. 13, 2016 $ — $ — $ — $ — $ — $ — Balances, June 30, 2016 $ — $ — $ — $ — $ — $ — (1) As a result of the Merger, accumulated other comprehensive income was reduced to zero on April 13, 2016, as required by acquisition accounting. FOR THE THREE MONTHS ENDED JUNE 30, 2015 FOR THE SIX MONTHS ENDED JUNE 30, 2015 (THOUSANDS) POSTRETIREMENT NET LOSS TOTAL AOCI POSTRETIREMENT NET LOSS TOTAL AOCI PREDECESSOR Balances, beginning of period $ (26,117 ) $ (5,886 ) $ (32,003 ) $ (26,726 ) $ (5,939 ) $ (32,665 ) Amounts reclassified from accumulated other Amortization of postretirement benefit net loss 656 — 656 1,265 — 1,265 Reclassification of net loss to interest charges — 53 53 — 106 106 Net current-period other comprehensive income 656 53 709 1,265 106 1,371 Balances, June 30, 2015 $ (25,461 ) $ (5,833 ) $ (31,294 ) $ (25,461 ) $ (5,833 ) $ (31,294 )
Cleco Power [Member]
Accumulated Other Comprehensive Loss [Line Items]
Schedule of Accumulated Other Comprehensive Income (Loss)	Cleco Power FOR THE THREE MONTHS ENDED JUNE 30, 2016 FOR THE SIX MONTHS ENDED JUNE 30, 2016 (THOUSANDS) POSTRETIREMENT NET LOSS TOTAL AOCI POSTRETIREMENT NET LOSS TOTAL AOCI Balances, beginning of period $ (11,164 ) $ (5,675 ) $ (16,839 ) $ (11,364 ) $ (5,728 ) $ (17,092 ) Amounts reclassified from accumulated other Amortization of postretirement benefit net loss 181 — 181 381 — 381 Reclassification of net loss to interest charges — 53 53 — 106 106 Net current-period other comprehensive income 181 53 234 381 106 487 Balances, June 30, 2016 $ (10,983 ) $ (5,622 ) $ (16,605 ) $ (10,983 ) $ (5,622 ) $ (16,605 ) FOR THE THREE MONTHS ENDED JUNE 30, 2015 FOR THE SIX MONTHS ENDED JUNE 30, 2015 (THOUSANDS) POSTRETIREMENT NET LOSS TOTAL AOCI POSTRETIREMENT NET LOSS TOTAL AOCI Balances, beginning of period $ (11,436 ) $ (5,886 ) $ (17,322 ) $ (11,349 ) $ (5,939 ) $ (17,288 ) Amounts reclassified from accumulated other Amortization of postretirement benefit net loss 288 — 288 201 — 201 Reclassification of net loss to interest charges — 53 53 — 106 106 Net current-period other comprehensive income 288 53 341 201 106 307 Balances, June 30, 2015 $ (11,148 ) $ (5,833 ) $ (16,981 ) $ (11,148 ) $ (5,833 ) $ (16,981 )

Summary of Significant Accoun37

Summary of Significant Accounting Policies Summary of Significant Accounting Policies, Basis of Presentation (Details) - Parent Company [Member]	Apr. 13, 2016$ / shares
Business Acquisition [Line Items]
Common stock, par value (in dollars per share)	$ 1
Share price at the time of the Merger (in dollars per share)	$ 55.37

Summary of Significant Accoun38

Summary of Significant Accounting Policies Summary of Significant Accounting Policies, Reclassifications (Details) $ in Millions	6 Months Ended
	Jun. 30, 2016USD ($)
Schedule of Reclassifications [Line Items]
Prior Period Reclassification Adjustment	$ 0.7
Cleco Power [Member]
Schedule of Reclassifications [Line Items]
Prior Period Reclassification Adjustment	$ 0.4

Summary of Significant Accoun39

Summary of Significant Accounting Policies Summary of Significant Accounting Policies, Intangible Assets (Details) - Wholesale power supply agreements [Member]	6 Months Ended
	Jun. 30, 2016
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	2 years
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	19 years

Summary of Significant Accoun40

Summary of Significant Accounting Policies, Property, Plant, and Equipment (Details) - USD ($)	Jun. 30, 2016	Apr. 13, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Accumulated Depreciation		$ 0
Successor [Member]
Property, Plant and Equipment [Line Items]
Utility plants	$ 3,371,948,000
Other	4,385,000
Total property, plant and equipment	3,376,333,000
Accumulated depreciation	(20,990,000)
Net property, plant, and equipment	3,355,343,000
Predecessor [Member]
Property, Plant and Equipment [Line Items]
Utility plants			$ 4,645,698,000
Other			15,514,000
Total property, plant and equipment			4,661,212,000
Accumulated depreciation			(1,536,158,000)
Net property, plant, and equipment			3,125,054,000
Cleco Power [Member]
Property, Plant and Equipment [Line Items]
Utility plants	4,694,517,000		4,645,698,000
Total property, plant and equipment	4,694,517,000		4,645,698,000
Accumulated depreciation	(1,571,433,000)		(1,525,298,000)
Net property, plant, and equipment	$ 3,123,084,000		$ 3,120,400,000

Summary of Significant Accoun41

Summary of Significant Accounting Policies, Restricted Cash and Cash Equivalents (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		6 Months Ended
	Mar. 31, 2016	Jun. 30, 2016	Apr. 12, 2016	Jun. 30, 2016	Jun. 30, 2015	Apr. 25, 2016	Mar. 14, 2016	Dec. 31, 2015
Katrina Rita storm recovery collections, net of administration fees
Restricted Cash and Cash Equivalents Items [Line Items]
Increase (Decrease) in Restricted Cash				$ 9,900
Katrina Rita Bond Principal Payments
Restricted Cash and Cash Equivalents Items [Line Items]
Increase (Decrease) in Restricted Cash	$ (8,500)
Katrina Rita Bond Interest Payments
Restricted Cash and Cash Equivalents Items [Line Items]
Increase (Decrease) in Restricted Cash	$ (2,300)
Successor [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Total current		$ 144,150		144,150
Total non-current		24,291		24,291
Total restricted cash and cash equivalents		168,441		168,441
Increase (Decrease) in Restricted Cash		147,830
Successor [Member] | Cleco Katrina Rita Storm Recovery Bonds
Restricted Cash and Cash Equivalents Items [Line Items]
Total current		8,348		8,348
Successor [Member] | Cleco Power's sale of property
Restricted Cash and Cash Equivalents Items [Line Items]
Total current		1,299		1,299
Successor [Member] | Cleco Power's charitable contributions [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Total current		1,200		1,200
Total non-current		4,803		4,803
Successor [Member] | Cleco Power's rate credit escrow [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Total current		133,303		133,303
Total non-current		2,698		2,698
Successor [Member] | Diversified Lands’ mitigation escrow
Restricted Cash and Cash Equivalents Items [Line Items]
Total non-current		21		21
Successor [Member] | Cleco Power’s future storm restoration costs
Restricted Cash and Cash Equivalents Items [Line Items]
Total non-current		16,769		16,769
Predecessor [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Total current								$ 9,263
Total non-current								16,195
Total restricted cash and cash equivalents								25,458
Increase (Decrease) in Restricted Cash			$ (4,847)		$ 41
Predecessor [Member] | Cleco Katrina Rita Storm Recovery Bonds
Restricted Cash and Cash Equivalents Items [Line Items]
Total current								9,263
Predecessor [Member] | Cleco Power's sale of property
Restricted Cash and Cash Equivalents Items [Line Items]
Total current								0
Predecessor [Member] | Cleco Power's charitable contributions [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Total current								0
Total non-current								0
Predecessor [Member] | Cleco Power's rate credit escrow [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Total current								0
Total non-current								0
Predecessor [Member] | Diversified Lands’ mitigation escrow
Restricted Cash and Cash Equivalents Items [Line Items]
Total non-current								21
Predecessor [Member] | Cleco Power’s future storm restoration costs
Restricted Cash and Cash Equivalents Items [Line Items]
Total non-current								16,174
Cleco Power [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Total current		144,150		144,150				9,263
Total non-current		24,270		24,270				16,174
Total restricted cash and cash equivalents		168,420		168,420				25,437
Increase (Decrease) in Restricted Cash				142,983	$ 41
Cleco Power [Member] | Cleco Katrina Rita Storm Recovery Bonds
Restricted Cash and Cash Equivalents Items [Line Items]
Total current		8,348		8,348				9,263
Cleco Power [Member] | Cleco Power's sale of property
Restricted Cash and Cash Equivalents Items [Line Items]
Total current		1,299		1,299			$ 1,300	0
Cleco Power [Member] | Cleco Power's charitable contributions [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Total current		1,200		1,200				0
Total non-current		4,803		4,803				0
Total restricted cash and cash equivalents						$ 6,000
Cleco Power [Member] | Cleco Power's rate credit escrow [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Total current		133,303		133,303				0
Total non-current		2,698		2,698				0
Total restricted cash and cash equivalents						$ 136,000
Cleco Power [Member] | Cleco Power’s future storm restoration costs
Restricted Cash and Cash Equivalents Items [Line Items]
Total non-current		$ 16,769		$ 16,769				$ 16,174

Summary of Significant Accoun42

Summary of Significant Accounting Policies, Risk Management (Details) $ in Millions	Jun. 30, 2016USD ($)MMBTU	Dec. 31, 2015USD ($)MMBTU
Energy Related Derivative [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Number of open natural gas positions | MMBTU	0	0
Cleco Power [Member] | Energy Related 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	$ 14	$ 7.7
Energy risk management assets | Cleco Power [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
FTRs in Energy risk management asset	14	7.7
Energy risk management liabilities
Derivative Instruments and Hedging Activities Disclosures [Line Items]
FTRs in Energy risk management liability	0.4	0.3
Energy risk management liabilities | Cleco Power [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
FTRs in Energy risk management liability	$ 0.4	$ 0.3

Summary of Significant Accoun43

Summary of Significant Accounting Policies, Stock-Based Compensation (Details) - USD ($) $ in Thousands	Apr. 12, 2016	Apr. 30, 2016	Jun. 30, 2016	Jun. 30, 2016	Apr. 12, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Cleco Power [Member]
Stock-Based Compensation [Line Items]
Tax benefit				$ 248		$ 193	$ 384	$ 364
Cleco Power [Member] | Non-vested Stock [Member]
Stock-Based Compensation [Line Items]
Non-vested stock				$ 645		502	$ 997	946
Predecessor [Member]
Stock-Based Compensation [Line Items]
Tax benefit	$ 874				$ 1,247	554		1,241
Predecessor [Member] | Non-vested Stock [Member]
Stock-Based Compensation [Line Items]
Non-vested stock granted during the period pursuant to the LTIP (in shares)					0
Merger expense due to accelerated vesting of the LTIP shares		$ 2,300
Non-vested stock	$ 2,273				$ 3,241	$ 1,440		$ 3,225
Successor [Member]
Stock-Based Compensation [Line Items]
Tax benefit			$ 0
Successor [Member] | Non-vested Stock [Member]
Stock-Based Compensation [Line Items]
Non-vested stock			$ 0

Business Combination (Details)

Business Combination (Details) - USD ($)	Apr. 13, 2016	Apr. 28, 2016
Business Acquisition [Line Items]
Accumulated Depreciation	$ 0
Deferred Tax Liabilities, Goodwill	0
Preliminary Purchase Price Allocation [Abstract]
Current assets	455,016,000
Property, plant, and equipment, net	3,432,144,000
Goodwill	1,490,402,000
Other long-term assets	1,003,255,000
Current liabilities	228,515,000
Net deferred income tax liabilities	1,060,487,000
Other liabilities	258,204,000
Long-term debt, net	1,470,126,000
Total purchase price	3,363,485,000
Property, Plant and Equipment [Member]
Preliminary Fair Value Adjustments [Abstract]
Assets	(1,334,932,000)
Accumulated Depreciation [Member]
Preliminary Fair Value Adjustments [Abstract]
Assets	1,565,776,000
Goodwill [Member]
Preliminary Fair Value Adjustments [Abstract]
Assets	1,490,402,000
Intangible Assets [Member]
Preliminary Fair Value Adjustments [Abstract]
Assets	93,251,000
Regulatory Asset [Member]
Preliminary Fair Value Adjustments [Abstract]
Assets	228,752,000
Other Noncurrent Liabilities [Member] | Deferred Tax Liabilities [Member]
Preliminary Fair Value Adjustments [Abstract]
Liabilities	127,401,000
Other Noncurrent Liabilities [Member] | Long-term Debt [Member]
Preliminary Fair Value Adjustments [Abstract]
Liabilities	$ 198,599,000
Merger Commitments, rate credits [Member] | LPSC [Member]
Business Acquisition [Line Items]
Merger Commitments		$ 136,000,000
Merger Commitments, economic development contribution [Member] | LPSC [Member]
Business Acquisition [Line Items]
Merger Commitments		7,000,000
Merger Commitments, charitable contribution, over 5 years [Member] | LPSC [Member]
Business Acquisition [Line Items]
Merger Commitments		6,000,000
Merger Commitments, economic development contribution, annually for 5 years [Member] | LPSC [Member]
Business Acquisition [Line Items]
Merger Commitments		2,500,000
Merger Commitments, cost savings [Member] | LPSC [Member]
Business Acquisition [Line Items]
Merger Commitments		1,200,000
Parent Company [Member]
Business Acquisition [Line Items]
Common stock, par value (in dollars per share)	$ 1
Share price at the time of the Merger (in dollars per share)	$ 55.37
Purchase Price Consideration	$ 3,360,000,000
Preliminary Purchase Price Allocation [Abstract]
Goodwill	1,490,000,000
Parent Company [Member] | Cash Paid to Cleco shareholders [Member]
Business Acquisition [Line Items]
Purchase Price Consideration, Cash Paid	3,350,000,000
Parent Company [Member] | Cash Paid for Cleco LTIP equity awards [Member]
Business Acquisition [Line Items]
Purchase Price Consideration, Cash Paid	$ 9,500,000
Cleco Power [Member] | Merger Commitments, rate credits [Member] | LPSC [Member]
Business Acquisition [Line Items]
Merger Commitments		136,000,000
Cleco Power [Member] | Merger Commitments, economic development contribution [Member] | LPSC [Member]
Business Acquisition [Line Items]
Merger Commitments		7,000,000
Cleco Power [Member] | Merger Commitments, charitable contribution, over 5 years [Member] | LPSC [Member]
Business Acquisition [Line Items]
Merger Commitments		6,000,000
Cleco Power [Member] | Merger Commitments, economic development contribution, annually for 5 years [Member] | LPSC [Member]
Business Acquisition [Line Items]
Merger Commitments		2,500,000
Cleco Power [Member] | Merger Commitments, cost savings [Member] | LPSC [Member]
Business Acquisition [Line Items]
Merger Commitments		$ 1,200,000
Non-vested Stock [Member]
Business Acquisition [Line Items]
Remaining LTIP equity awards	0

Regulatory Assets and Liabili45

Regulatory Assets and Liabilities, Summary of Regulatory Assets and Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Total regulatory assets, net	$ 762,384	$ 548,345
Cleco Power [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory assets	288,759	298,806
Total regulatory assets, net	538,825	548,345
PPA true-up | Cleco Power [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory liabilities	0	(312)
Regulatory assets – deferred taxes, net | Cleco Power [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory assets	230,523	236,941
Mining costs | Cleco Power [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory assets	7,647	8,921
Interest costs | Cleco Power [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory assets	5,041	5,221
AROs | Cleco Power [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory assets	1,789	2,462
Postretirement costs | Cleco Power [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory assets	145,667	150,274
Postretirement costs | Parent Company [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory assets	20,513	0
Tree trimming costs | Cleco Power [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory assets	4,960	6,318
Training costs | Cleco Power [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory assets	6,785	6,863
Surcredits, net | Cleco Power [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory assets	7,878	9,661
Amended lignite mining agreement contingency | Cleco Power [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory assets	0	3,781
AMI deferred revenue requirement | Cleco Power [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory assets	5,045	5,318
Production operations and maintenance expenses | Cleco Power [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory assets	9,741	12,436
AFUDC equity gross-up | Cleco Power [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory assets	70,690	71,444
Acquisition/ transaction costs [Member] | Cleco Power [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory assets	2,495	2,548
Acquisition/ transaction costs [Member] | Coughlin transaction costs | Cleco Power [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory assets	1,014	1,030
Financing costs | Cleco Power [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory assets	8,847	9,032
Financing costs | Parent Company [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory assets	9,138	0
Biomass costs | Cleco Power [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory assets	34	50
MISO integration costs | Cleco Power [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory assets	1,872	2,340
Corporate franchise tax | Cleco Power [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory assets	2,616	373
Acadia FRP true-up | Cleco Power [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory assets	0	377
MATS costs | Cleco Power [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory assets	5,694	0
Other | Cleco Power [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory assets	944	357
Fuel and purchased power | Cleco Power [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory assets	19,543	12,910
Fair value of long-term debt | Parent Company [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory assets	185,113	0
Debt issuance costs | Parent Company [Member]
Schedule of Regulatory Assets and Liabilities, Net [Line Items]
Regulatory assets	$ 8,795	$ 0

Regulatory Assets and Liabili46

Regulatory Assets and Liabilities, Additional Disclosures (Details) - Cleco Power [Member] - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2016	Jun. 30, 2015	Apr. 30, 2016	Feb. 01, 2016	Dec. 31, 2015	Oct. 31, 2015
Regulatory Assets [Line Items]
Represents the approved regulatory recovery amount	$ 288,759	$ 288,759				$ 298,806
Increase due to timing of collections and customer usage		6,740	$ (7,251)
Amended lignite mining agreement contingency
Regulatory Assets [Line Items]
Represents the approved regulatory recovery amount	0	0				3,781
Corporate franchise tax
Regulatory Assets [Line Items]
Represents the approved regulatory recovery amount	2,616	2,616				373
Amortization of Regulatory Asset		600
MATS costs
Regulatory Assets [Line Items]
Represents the approved regulatory recovery amount	5,694	5,694				0
Other
Regulatory Assets [Line Items]
Represents the approved regulatory recovery amount	944	944				357
Fuel and purchased power
Regulatory Assets [Line Items]
Represents the approved regulatory recovery amount	$ 19,543	$ 19,543				$ 12,910
Percentage of total fuel cost regulated	77.00%	76.00%
Increase in fuel and purchased power		$ 6,600
Increase due to timing of collections and customer usage		9,100
Decrease in FTRs		2,500
Approved recovery [Member] | Corporate franchise tax
Regulatory Assets [Line Items]
Represents the approved regulatory recovery amount	$ 300	$ 300		$ 2,500
Regulatory Asset, Amortization Period	12 months
Approved recovery [Member] | MATS costs
Regulatory Assets [Line Items]
Represents the approved regulatory recovery amount					$ 7,100
Regulatory Asset, Amortization Period	3 years
Approved recovery [Member] | Other
Regulatory Assets [Line Items]
Represents the approved regulatory recovery amount				$ 600			$ 100
Regulatory Asset, Amortization Period	3 years

Fair Value Accounting, Carrying

Fair Value Accounting, Carrying Value and Estimated Fair Value (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Cleco Power [Member] | Carrying Value [Member]
Financial instruments not measured at fair value
Long-term debt	$ 1,250,304	$ 1,265,529
Cleco Power [Member] | Estimated Fair Value [Member]
Financial instruments not measured at fair value
Long-term debt	1,470,962	1,429,989
Successor [Member] | Carrying Value [Member]
Financial instruments not measured at fair value
Long-term debt	2,785,416
Successor [Member] | Estimated Fair Value [Member]
Financial instruments not measured at fair value
Long-term debt	$ 2,853,296
Predecessor [Member] | Carrying Value [Member]
Financial instruments not measured at fair value
Long-term debt		1,299,529
Predecessor [Member] | Estimated Fair Value [Member]
Financial instruments not measured at fair value
Long-term debt		$ 1,463,989

Fair Value Accounting, Fair Val

Fair Value Accounting, Fair Value Measurements and Disclosures(Details)	Apr. 12, 2016USD ($)	Jun. 30, 2016USD ($)$ / MW	Jun. 30, 2016USD ($)$ / MW	Apr. 12, 2016USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2016USD ($)$ / MW	Jun. 30, 2015USD ($)	Dec. 31, 2015USD ($)$ / MW
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Concentration of Risk, Cash and Cash Equivalents		$ 12,700,000	$ 12,700,000			$ 12,700,000
Transfers between fair value levels		$ 0	$ 0			$ 0		$ 0
Cleco Power [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
FTRs Forward Price High | $ / MW		6.95	6.95			6.95		4.51
FTR Forward Price Low | $ / MW		(2.25)	(2.25)			(2.25)		(3.63)
Concentration of Risk, Cash and Cash Equivalents		$ 3,500,000	$ 3,500,000			$ 3,500,000
FTRs [Member] | Cleco Power [Member] | Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Beginning fair value of FTR assets (liabilities), net	$ 1,866,000		1,866,000	$ 7,398,000	$ 1,813,000	7,398,000	$ 9,949,000
Unrealized gains (losses)			1,035,000		3,780,000	203,000	2,070,000
Purchases			14,632,000		20,087,000	14,678,000	20,151,000
Settlements			(3,915,000)		(3,706,000)	(8,661,000)	(10,196,000)
Ending fair value of FTR assets (liabilities), net		13,618,000	13,618,000		21,974,000	13,618,000	21,974,000
Measured On A Recurring Basis [Member] | Cleco Power [Member]
Asset Description [Abstract]
Institutional money market funds		171,752,000	171,752,000			171,752,000		$ 87,363,000
FTR assets		13,989,000	13,989,000			13,989,000		7,673,000
Total Assets		185,741,000	185,741,000			185,741,000		95,036,000
Liability Description [Abstract]
Long-term debt		1,470,962,000	1,470,962,000			1,470,962,000		1,429,989,000
FTR liabilities		371,000	371,000			371,000		275,000
Total Liabilities		1,471,333,000	1,471,333,000			1,471,333,000		1,430,264,000
Measured On A Recurring Basis [Member] | Cleco Power [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Asset Description [Abstract]
Institutional money market funds		0	0			0		0
FTR assets		0	0			0		0
Total Assets		0	0			0		0
Liability Description [Abstract]
Long-term debt		0	0			0		0
FTR liabilities		0	0			0		0
Total Liabilities		0	0			0		0
Measured On A Recurring Basis [Member] | Cleco Power [Member] | Significant Other Observable Inputs (Level 2) [Member]
Asset Description [Abstract]
Institutional money market funds		171,752,000	171,752,000			171,752,000		87,363,000
FTR assets		0	0			0		0
Total Assets		171,752,000	171,752,000			171,752,000		87,363,000
Liability Description [Abstract]
Long-term debt		1,470,962,000	1,470,962,000			1,470,962,000		1,429,989,000
FTR liabilities		0	0			0		0
Total Liabilities		1,470,962,000	1,470,962,000			1,470,962,000		1,429,989,000
Measured On A Recurring Basis [Member] | Cleco Power [Member] | Significant Unobservable Inputs (Level 3) [Member]
Asset Description [Abstract]
Institutional money market funds		0	0			0		0
FTR assets		13,989,000	13,989,000			13,989,000		7,673,000
Total Assets		13,989,000	13,989,000			13,989,000		7,673,000
Liability Description [Abstract]
Long-term debt		0	0			0		0
FTR liabilities		371,000	371,000			371,000		275,000
Total Liabilities		371,000	371,000			371,000		$ 275,000
Restricted Cash and Cash Equivalents, Current [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Concentrations of Credit Risk, non-current		144,200,000	144,200,000			144,200,000
Restricted Cash and Cash Equivalents, Current [Member] | Cleco Power [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Concentrations of Credit Risk, non-current		144,200,000	144,200,000			144,200,000
Restricted Cash and Cash Equivalents, Noncurrent [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Concentrations of Credit Risk, non-current		24,100,000	24,100,000			24,100,000
Restricted Cash and Cash Equivalents, Noncurrent [Member] | Cleco Power [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Concentrations of Credit Risk, non-current		$ 24,100,000	$ 24,100,000			$ 24,100,000
Successor [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
FTRs Forward Price High | $ / MW		6.95	6.95			6.95
FTR Forward Price Low | $ / MW		(2.25)	(2.25)			(2.25)
Successor [Member] | FTRs [Member] | Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Beginning fair value of FTR assets (liabilities), net		$ 3,458,000
Unrealized gains (losses)		1,234,000
Purchases		12,608,000
Settlements		(3,682,000)
Ending fair value of FTR assets (liabilities), net	3,458,000	13,618,000	$ 13,618,000	3,458,000		$ 13,618,000
Successor [Member] | Measured On A Recurring Basis [Member]
Asset Description [Abstract]
Institutional money market funds		180,973,000	180,973,000			180,973,000
FTR assets		13,989,000	13,989,000			13,989,000
Total Assets		194,962,000	194,962,000			194,962,000
Liability Description [Abstract]
Long-term debt		2,853,296,000	2,853,296,000			2,853,296,000
FTR liabilities		371,000	371,000			371,000
Total Liabilities		2,853,667,000	2,853,667,000			2,853,667,000
Successor [Member] | Measured On A Recurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Asset Description [Abstract]
Institutional money market funds		0	0			0
FTR assets		0	0			0
Total Assets		0	0			0
Liability Description [Abstract]
Long-term debt		0	0			0
FTR liabilities		0	0			0
Total Liabilities		0	0			0
Successor [Member] | Measured On A Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member]
Asset Description [Abstract]
Institutional money market funds		180,973,000	180,973,000			180,973,000
FTR assets		0	0			0
Total Assets		180,973,000	180,973,000			180,973,000
Liability Description [Abstract]
Long-term debt		2,853,296,000	2,853,296,000			2,853,296,000
FTR liabilities		0	0			0
Total Liabilities		2,853,296,000	2,853,296,000			2,853,296,000
Successor [Member] | Measured On A Recurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member]
Asset Description [Abstract]
Institutional money market funds		0	0			0
FTR assets		13,989,000	13,989,000			13,989,000
Total Assets		13,989,000	13,989,000			13,989,000
Liability Description [Abstract]
Long-term debt		0	0			0
FTR liabilities		371,000	371,000			371,000
Total Liabilities		371,000	371,000			371,000
Predecessor [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
FTRs Forward Price High | $ / MW								4.51
FTR Forward Price Low | $ / MW								(3.63)
Predecessor [Member] | FTRs [Member] | Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Beginning fair value of FTR assets (liabilities), net	1,866,000	$ 3,458,000	$ 1,866,000	7,398,000	1,813,000	$ 7,398,000	9,949,000
Unrealized gains (losses)	(199,000)			(1,031,000)	3,780,000		2,070,000
Purchases	2,024,000			2,070,000	20,087,000		20,151,000
Settlements	(233,000)			(4,979,000)	(3,706,000)		(10,196,000)
Ending fair value of FTR assets (liabilities), net	$ 3,458,000			$ 3,458,000	$ 21,974,000		$ 21,974,000
Predecessor [Member] | Measured On A Recurring Basis [Member]
Asset Description [Abstract]
Institutional money market funds								$ 89,584,000
FTR assets								7,673,000
Total Assets								97,257,000
Liability Description [Abstract]
Long-term debt								1,463,989,000
FTR liabilities								275,000
Total Liabilities								1,464,264,000
Predecessor [Member] | Measured On A Recurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Asset Description [Abstract]
Institutional money market funds								0
FTR assets								0
Total Assets								0
Liability Description [Abstract]
Long-term debt								0
FTR liabilities								0
Total Liabilities								0
Predecessor [Member] | Measured On A Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member]
Asset Description [Abstract]
Institutional money market funds								89,584,000
FTR assets								0
Total Assets								89,584,000
Liability Description [Abstract]
Long-term debt								1,463,989,000
FTR liabilities								0
Total Liabilities								1,463,989,000
Predecessor [Member] | Measured On A Recurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member]
Asset Description [Abstract]
Institutional money market funds								0
FTR assets								7,673,000
Total Assets								7,673,000
Liability Description [Abstract]
Long-term debt								0
FTR liabilities								275,000
Total Liabilities								$ 275,000

Fair Value Accounting, Commodit

Fair Value Accounting, Commodity Contracts (Details) $ in Thousands, MWh in Millions	Apr. 12, 2016USD ($)	Jun. 30, 2016USD ($)MWhMMBTU	Jun. 30, 2016USD ($)MWhMMBTU	Apr. 12, 2016USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2016USD ($)MWhMMBTU	Jun. 30, 2015USD ($)	Dec. 31, 2015USD ($)MWhMMBTU
Cleco Power [Member]
Amount of gain(loss) recognized in income on derivatives [Abstract]
Number of FTRs Held (MWh) | MWh		18.3	18.3			18.3		8.4
FTRs [Member] | Derivatives Not Designated As Hedging Instruments [Member] | Accumulated deferred fuel [Member]
Amount of gain(loss) recognized in income on derivatives [Abstract]
FTR Unrealized Gain (Loss)	$ (200)	$ 1,200		$ (1,000)	$ 3,800		$ 2,100
FTRs [Member] | Cleco Power [Member] | Derivatives Not Designated As Hedging Instruments [Member]
Fair value of derivative instruments and their respective line items [Abstract]
Commodity-related contracts, net		13,618	$ 13,618			$ 13,618		$ 7,398
Amount of gain(loss) recognized in income on derivatives [Abstract]
Total			6,581		9,485	9,378	16,956
FTRs [Member] | Cleco Power [Member] | Derivatives Not Designated As Hedging Instruments [Member] | Accumulated deferred fuel [Member]
Amount of gain(loss) recognized in income on derivatives [Abstract]
FTR Unrealized Gain (Loss)			1,000		3,800	200	2,100
FTRs [Member] | Cleco Power [Member] | Derivatives Not Designated As Hedging Instruments [Member] | Energy risk management asset [Member]
Fair value of derivative instruments and their respective line items [Abstract]
FTRs, Fair Value		13,989	13,989			13,989		7,673
FTRs [Member] | Cleco Power [Member] | Derivatives Not Designated As Hedging Instruments [Member] | Energy risk management liabilities
Fair value of derivative instruments and their respective line items [Abstract]
FTRs, Fair Value		$ 371	371			371		$ 275
FTRs [Member] | Cleco Power [Member] | Derivatives Not Designated As Hedging Instruments [Member] | Electric operations
Amount of gain(loss) recognized in income on derivatives [Abstract]
FTR gain			6,922		18,098	15,442	33,606
FTRs [Member] | Cleco Power [Member] | Derivatives Not Designated As Hedging Instruments [Member] | Power purchased for utility customers
Amount of gain(loss) recognized in income on derivatives [Abstract]
FTR loss			$ (341)		(8,613)	$ (6,064)	(16,650)
Energy Related Derivative [Member]
Amount of gain(loss) recognized in income on derivatives [Abstract]
Number of open natural gas positions | MMBTU		0	0			0		0
Energy Related Derivative [Member] | Cleco Power [Member]
Amount of gain(loss) recognized in income on derivatives [Abstract]
Number of open natural gas positions | MMBTU		0	0			0		0
Successor [Member] | FTRs [Member] | Derivatives Not Designated As Hedging Instruments [Member]
Fair value of derivative instruments and their respective line items [Abstract]
Commodity-related contracts, net		$ 13,618	$ 13,618			$ 13,618
Amount of gain(loss) recognized in income on derivatives [Abstract]
Total		6,576
Successor [Member] | FTRs [Member] | Derivatives Not Designated As Hedging Instruments [Member] | Energy risk management asset [Member]
Fair value of derivative instruments and their respective line items [Abstract]
FTRs, Fair Value		13,989	13,989			13,989
Successor [Member] | FTRs [Member] | Derivatives Not Designated As Hedging Instruments [Member] | Energy risk management liabilities
Fair value of derivative instruments and their respective line items [Abstract]
FTRs, Fair Value		371	$ 371			$ 371
Successor [Member] | FTRs [Member] | Derivatives Not Designated As Hedging Instruments [Member] | Electric operations
Amount of gain(loss) recognized in income on derivatives [Abstract]
FTR gain		6,879
Successor [Member] | FTRs [Member] | Derivatives Not Designated As Hedging Instruments [Member] | Power purchased for utility customers
Amount of gain(loss) recognized in income on derivatives [Abstract]
FTR loss		$ (303)
Predecessor [Member] | FTRs [Member] | Derivatives Not Designated As Hedging Instruments [Member]
Fair value of derivative instruments and their respective line items [Abstract]
Commodity-related contracts, net								$ 7,398
Amount of gain(loss) recognized in income on derivatives [Abstract]
Total	5			2,802	9,485		16,956
Predecessor [Member] | FTRs [Member] | Derivatives Not Designated As Hedging Instruments [Member] | Energy risk management asset [Member]
Fair value of derivative instruments and their respective line items [Abstract]
FTRs, Fair Value								7,673
Predecessor [Member] | FTRs [Member] | Derivatives Not Designated As Hedging Instruments [Member] | Energy risk management liabilities
Fair value of derivative instruments and their respective line items [Abstract]
FTRs, Fair Value								$ 275
Predecessor [Member] | FTRs [Member] | Derivatives Not Designated As Hedging Instruments [Member] | Electric operations
Amount of gain(loss) recognized in income on derivatives [Abstract]
FTR gain	43			8,563	18,098		33,606
Predecessor [Member] | FTRs [Member] | Derivatives Not Designated As Hedging Instruments [Member] | Power purchased for utility customers
Amount of gain(loss) recognized in income on derivatives [Abstract]
FTR loss	$ (38)			$ (5,761)	$ (8,613)		$ (16,650)

Debt, Short-term Debt (Details)

Debt, Short-term Debt (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Short-term Debt [Line Items]
Short-term debt	$ 0	$ 0
Cleco Power [Member]
Short-term Debt [Line Items]
Short-term debt	$ 0	$ 0

Debt, Long-term Debt (Details)

Debt, Long-term Debt (Details) - USD ($) $ in Thousands	Jun. 29, 2016	Apr. 13, 2016	Jun. 30, 2016	Jul. 01, 2016	Jun. 28, 2016	May 24, 2016	May 17, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Long-term debt outstanding			$ 2,780,000
Long-term debt due within one year			20,000
Capital lease payments due within one year			2,700
Cleco Katrina Rita Storm Recovery Bonds [Member]
Debt Instrument [Line Items]
Principal payments for long term debt due within one year			17,300
Parent Company [Member] | Debt Issuance Cost Amortization [Member]
Debt Instrument [Line Items]
Debt issuance costs		$ 17,700
Parent Company [Member] | Cleco Holdings debt, variable rate, due 2019 [Member]
Debt Instrument [Line Items]
Debt amount		$ 1,350,000
Term		3 years
Parent Company [Member] | Cleco Holdings' senior notes, 3.743%, due 2026 [Member]
Debt Instrument [Line Items]
Debt amount							$ 535,000
Interest rate							3.743%
Parent Company [Member] | Cleco Holdings' senior notes, 4.973%, due 2046 [Member]
Debt Instrument [Line Items]
Debt amount							$ 350,000
Interest rate							4.973%
Parent Company [Member] | Cleco Holdings' senior notes, 3.250%, due 2023 [Member]
Debt Instrument [Line Items]
Debt amount						$ 165,000
Interest rate						3.25%
Parent Company [Member] | Cleco Corporate Holdings debt, variable rate, due 2021 [Member]
Debt Instrument [Line Items]
Debt amount					$ 300,000
Cleco Power [Member]
Debt Instrument [Line Items]
Long-term debt outstanding			1,240,000
Long-term debt due within one year			20,007					$ 19,421
Capital lease payments due within one year			2,700
Increase (decrease) in long-term debt			(9,200)
Cleco Power [Member] | Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Increase (decrease) in long-term debt			(1,300)
Cleco Power [Member] | Cleco Katrina Rita Storm Recovery Bonds [Member]
Debt Instrument [Line Items]
Principal payments for long term debt due within one year			17,300
Increase (decrease) in long-term debt			(8,500)
Cleco Power [Member] | Debt Discount Amortization [Member]
Debt Instrument [Line Items]
Increase (decrease) in long-term debt			200
Cleco Power [Member] | Debt Issuance Cost Amortization [Member]
Debt Instrument [Line Items]
Increase (decrease) in long-term debt			$ 400
Base Rate [Member] | Parent Company [Member] | Credit Facility [Member]
Debt Instrument [Line Items]
Basis spread on variable rate			0.75%
Base Rate [Member] | Parent Company [Member] | Cleco Holdings debt, variable rate, due 2019 [Member]
Debt Instrument [Line Items]
Basis spread on variable rate		0.75%
Base Rate [Member] | Parent Company [Member] | Cleco Corporate Holdings debt, variable rate, due 2021 [Member]
Debt Instrument [Line Items]
Interest rate			4.125%
Basis spread on variable rate	0.625%
Base Rate [Member] | Cleco Power [Member] | Credit Facility [Member]
Debt Instrument [Line Items]
Basis spread on variable rate			0.125%
London Interbank Offered Rate (LIBOR) [Member] | Parent Company [Member] | Credit Facility [Member]
Debt Instrument [Line Items]
Basis spread on variable rate			1.75%
London Interbank Offered Rate (LIBOR) [Member] | Parent Company [Member] | Cleco Holdings debt, variable rate, due 2019 [Member]
Debt Instrument [Line Items]
Basis spread on variable rate		1.75%
London Interbank Offered Rate (LIBOR) [Member] | Parent Company [Member] | Cleco Corporate Holdings debt, variable rate, due 2021 [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	1.625%
London Interbank Offered Rate (LIBOR) [Member] | Cleco Power [Member] | Credit Facility [Member]
Debt Instrument [Line Items]
Basis spread on variable rate			1.125%
Subsequent Event [Member] | London Interbank Offered Rate (LIBOR) [Member] | Parent Company [Member] | Cleco Corporate Holdings debt, variable rate, due 2021 [Member]
Debt Instrument [Line Items]
Interest rate				2.095%

Debt, Credit Facilities (Detail

Debt, Credit Facilities (Details) - USD ($) $ in Millions	Apr. 13, 2016	Jun. 30, 2016	Apr. 12, 2016
Parent Company [Member]
Line of Credit Facility [Line Items]
Long-term line of credit		$ 0
Line of credit facility, maximum borrowing capacity	$ 100	$ 100	$ 250
Commitment fees (in hundredths)		0.275%
Cleco Power [Member]
Line of Credit Facility [Line Items]
Long-term line of credit		$ 0
Line of credit facility, maximum borrowing capacity	300	$ 300	$ 300
Letters of credit outstanding, amount	2
Commitment fees (in hundredths)		0.125%
LIBOR [Member] | Parent Company [Member] | Credit Facility [Member]
Line of Credit Facility [Line Items]
Credit facility, basis spread on variable rate (in hundredths)		1.75%
LIBOR [Member] | Cleco Power [Member] | Credit Facility [Member]
Line of Credit Facility [Line Items]
Credit facility, basis spread on variable rate (in hundredths)		1.125%
ABR [Member] | Parent Company [Member] | Credit Facility [Member]
Line of Credit Facility [Line Items]
Credit facility, basis spread on variable rate (in hundredths)		0.75%
ABR [Member] | Cleco Power [Member] | Credit Facility [Member]
Line of Credit Facility [Line Items]
Credit facility, basis spread on variable rate (in hundredths)		0.125%
Credit Facility [Member] | Parent Company [Member]
Line of Credit Facility [Line Items]
Extinguishment of debt, amount	$ 27

Pension Plan and Employee Ben53

Pension Plan and Employee Benefits, Pension Plan and Other Benefits Plan (Details) - USD ($)	Apr. 12, 2016	Jun. 30, 2016	Jun. 30, 2016	Apr. 12, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Other Benefits [Member]
Components of periodic benefit costs [Abstract]
Assets Held-in-trust, Noncurrent		$ 0	$ 0			$ 0
Other Benefits [Member] | Cleco Power [Member]
Components of periodic benefit costs [Abstract]
Net periodic benefit cost			800,000		$ 900,000	1,700,000	$ 1,800,000
Current portion of other benefits liability		3,140,000	3,140,000			3,140,000		$ 3,140,000
Noncurrent portion of other benefits liability		33,589,000	33,589,000			33,589,000		34,300,000
Successor [Member] | Pension Benefits [Member]
Components of periodic benefit costs [Abstract]
Service cost		1,893,000
Interest cost		4,669,000
Expected return on plan assets		(5,193,000)
Prior period service (credit) cost		(15,000)
Net loss		1,845,000
Net periodic benefit cost		3,199,000
Successor [Member] | Pension Benefits [Member] | Other Subsidiaries [Member]
Components of periodic benefit costs [Abstract]
Net periodic benefit cost		400,000
Successor [Member] | Other Benefits [Member]
Components of periodic benefit costs [Abstract]
Service cost		329,000
Interest cost		364,000
Expected return on plan assets		0
Prior period service (credit) cost		0
Net loss		0
Net periodic benefit cost		693,000
Current portion of other benefits liability		3,613,000	3,613,000			3,613,000
Noncurrent portion of other benefits liability		$ 38,651,000	$ 38,651,000			$ 38,651,000
Predecessor [Member] | Pension Benefits [Member]
Components of periodic benefit costs [Abstract]
Service cost	$ 301,000			$ 2,563,000	2,683,000		5,209,000
Interest cost	734,000			6,242,000	5,271,000		10,398,000
Expected return on plan assets	(801,000)			(6,812,000)	(5,856,000)		(11,690,000)
Prior period service (credit) cost	(2,000)			(20,000)	(18,000)		(36,000)
Net loss	329,000			2,798,000	3,568,000		6,914,000
Net periodic benefit cost	561,000			4,771,000	5,648,000		10,795,000
Predecessor [Member] | Pension Benefits [Member] | Other Subsidiaries [Member]
Components of periodic benefit costs [Abstract]
Net periodic benefit cost	100,000			500,000	600,000		1,000,000
Predecessor [Member] | Other Benefits [Member]
Components of periodic benefit costs [Abstract]
Service cost	51,000			431,000	392,000		784,000
Interest cost	56,000			476,000	372,000		744,000
Expected return on plan assets	0			0	0		0
Prior period service (credit) cost	4,000			34,000	34,000		68,000
Net loss	21,000			181,000	238,000		476,000
Net periodic benefit cost	$ 132,000			$ 1,122,000	$ 1,036,000		$ 2,072,000
Current portion of other benefits liability								3,613,000
Noncurrent portion of other benefits liability								$ 39,457,000

Pension Plan and Employee Ben54

Pension Plan and Employee Benefits, SERP (Details) - SERP Benefits [Member] - USD ($) $ in Thousands	Apr. 12, 2016	Jun. 30, 2016	Jun. 30, 2016	Apr. 12, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	4.60%	4.15%	4.15%	4.60%		4.15%
Cleco Power [Member]
Components of periodic benefit costs [Abstract]
Total benefit cost			$ 300		$ 600	$ 800	$ 1,100
Current portion of SERP liability		$ 864	864			864		$ 1,000
Noncurrent portion of SERP liability		21,503	21,503			21,503		21,321
Successor [Member]
Components of periodic benefit costs [Abstract]
Service cost		589
Interest cost		755
Prior period service cost		0
Net loss		0
Net periodic benefit cost		1,344
Total benefit cost		1,344
Current portion of SERP liability		4,363	4,363			4,363
Noncurrent portion of SERP liability		75,094	$ 75,094			$ 75,094
Predecessor [Member]
Components of periodic benefit costs [Abstract]
Service cost	$ 119			$ 702	728		1,353
Interest cost	169			900	744		1,528
Prior period service cost	3			17	13		26
Net loss	(81)			574	782		1,487
Net periodic benefit cost	210			2,193	2,267		4,394
Curtailments	3,602	0		3,602	0		0
Special/contractual termination benefits	3,222	$ 0		3,222	0		0
Total benefit cost	$ 7,034			$ 9,017	$ 2,267		$ 4,394
Current portion of SERP liability								3,238
Noncurrent portion of SERP liability								$ 69,049

Pension Plan and Employee Ben55

Pension Plan and Employee Benefits, 401 (K) Plans (Details) - USD ($) $ in Thousands	Apr. 12, 2016	Jun. 30, 2016	Apr. 12, 2016	Jun. 30, 2015	Jun. 30, 2015
Successor [Member]
401(k) Plan [Abstract]
401(k) Plan expense		$ 1,110
Successor [Member] | Other Subsidiaries [Member]
401(k) Plan [Abstract]
401(k) Plan expense		$ 200
Predecessor [Member]
401(k) Plan [Abstract]
401(k) Plan expense	$ 219		$ 1,593	$ 1,268	$ 2,693
Predecessor [Member] | Other Subsidiaries [Member]
401(k) Plan [Abstract]
401(k) Plan expense	$ 100		$ 300	$ 200	$ 500

Income Taxes, Effective Tax Rat

Income Taxes, Effective Tax Rate Reconciliation (Details)	Apr. 12, 2016	Jun. 30, 2016	Jun. 30, 2016	Apr. 12, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Cleco Power [Member]
Effective Income Tax Rate [Line Items]
Effective income tax rates			38.90%		38.50%	39.60%	38.80%
Successor [Member]
Effective Income Tax Rate [Line Items]
Effective income tax rates		38.90%
Predecessor [Member]
Effective Income Tax Rate [Line Items]
Effective income tax rates	27.10%			(704.90%)	40.20%		39.70%

Income Taxes, Valuation Allowan

Income Taxes, Valuation Allowance (Details) - NMTC [Member] - USD ($)	Jun. 30, 2016	Dec. 31, 2015
NMTC Carryforward [Line Items]
Deferred Tax Asset	$ 97,000,000	$ 96,500,000
Valuation Allowance	$ 0

Income Taxes, Net Operating Los

Income Taxes, Net Operating Losses (Details) $ in Millions	Jun. 30, 2016USD ($)
Federal [Member]
Net Operating Losses [Line Items]
Net Operating Loss Carryforward	$ 124.7
State [Member]
Net Operating Losses [Line Items]
Net Operating Loss Carryforward	$ 244.1

Income Taxes, Uncertain Tax Pos

Income Taxes, Uncertain Tax Positions (Details) - USD ($)	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Uncertain Tax Positions [Line Items]
Interest payable related to uncertain tax positions	$ 0		$ 0
Interest expense related to uncertain tax positions	0
Liability for uncertain tax positions	0
Penalties	0	$ 0
Cleco Power [Member]
Uncertain Tax Positions [Line Items]
Interest payable related to uncertain tax positions	0		$ 0
Interest expense related to uncertain tax positions	$ 0

Disclosures about Segments (Det

Disclosures about Segments (Details) $ in Thousands	Apr. 12, 2016USD ($)	Jun. 30, 2016USD ($)entity	Jun. 30, 2016USD ($)entity	Apr. 12, 2016USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Apr. 13, 2016USD ($)	Dec. 31, 2015USD ($)
Segment Reporting Information [Line Items]
Number of transmission interconnection facility subsidiaries | entity		2	2
Revenue [Abstract]
Goodwill							$ 1,490,402
Predecessor [Member]
Revenue [Abstract]
Electric operations	$ 30,997			$ 281,154	$ 276,661	$ 554,175
Other operations	1,949			19,080	15,803	33,535
Electric customer credits	(43)			(364)	(3,390)	(3,179)
Affiliate revenue	0			0	0	0
Operating revenue, net	32,903			299,870	289,074	584,531
Depreciation and amortization	5,137			44,076	36,468	73,746
Merger transaction and commitment costs	33,390			34,912	(410)	1,730
Interest charges	2,569			22,123	19,910	40,032
Interest income	41			265	90	388
Federal and state income tax (benefit) expense	(8,669)			3,468	20,359	37,687
Net (loss) income	(23,328)			(3,960)	30,234	57,156
Additions to property, plant, and equipment				42,392		78,180
Equity investment in investees (1)								$ 16,822
Goodwill								0
Total segment assets (1)								4,324,078
Predecessor [Member] | Operating Segments [Member] | Cleco Power [Member]
Revenue [Abstract]
Electric operations	30,997			281,154	276,661	554,175
Other operations	1,879			18,493	15,283	32,495
Electric customer credits	(43)			(364)	(3,390)	(3,179)
Affiliate revenue	31			263	331	665
Operating revenue, net	32,864			299,546	288,885	584,156
Depreciation and amortization	5,095			43,698	36,126	73,109
Merger transaction and commitment costs	0			0	0	0
Interest charges	2,554			21,840	19,401	39,304
Interest income	29			208	48	304
Federal and state income tax (benefit) expense	430			12,993	19,909	38,268
Net (loss) income	669			21,548	31,813	60,418
Additions to property, plant, and equipment				42,353		78,010
Equity investment in investees (1)								16,822
Total segment assets (1)								4,233,731
Predecessor [Member] | Operating Segments [Member] | Other [Member]
Revenue [Abstract]
Electric operations	0			0	0	0
Other operations	70			587	520	1,040
Electric customer credits	0			0	0	0
Affiliate revenue	2,000			15,024	14,950	27,754
Operating revenue, net	2,070			15,611	15,470	28,794
Depreciation and amortization	42			377	342	637
Merger transaction and commitment costs	33,390			34,928	(410)	1,730
Interest charges	17			295	411	526
Interest income	14			69	(56)	(119)
Federal and state income tax (benefit) expense	(9,099)			(9,525)	449	(581)
Net (loss) income	(23,997)			(25,508)	(1,579)	(3,262)
Additions to property, plant, and equipment				39		170
Equity investment in investees (1)								0
Total segment assets (1)								21,800
Predecessor [Member] | Intersegment Elimination [Member]
Revenue [Abstract]
Electric operations	0			0	0	0
Other operations	0			0	0	0
Electric customer credits	0			0	0	0
Affiliate revenue	(2,031)			(15,287)	(15,281)	(28,419)
Operating revenue, net	(2,031)			(15,287)	(15,281)	(28,419)
Depreciation and amortization	0			1	0	0
Merger transaction and commitment costs	0			(16)	0	0
Interest charges	(2)			(12)	98	202
Interest income	(2)			(12)	98	203
Federal and state income tax (benefit) expense	0			0	1	0
Net (loss) income	$ 0			0	$ 0	0
Additions to property, plant, and equipment				$ 0		$ 0
Equity investment in investees (1)								0
Total segment assets (1)								$ 68,547
Successor [Member]
Revenue [Abstract]
Electric operations		$ 229,927
Other operations		14,133
Electric customer credits		(558)
Affiliate revenue		0
Operating revenue, net		243,502
Depreciation and amortization		34,160
Merger transaction and commitment costs		171,303
Interest charges		26,465
Interest income		197
Federal and state income tax (benefit) expense		(52,202)
Net (loss) income		(81,914)	$ (81,914)
Additions to property, plant, and equipment		43,623
Equity investment in investees (1)		19,272	19,272
Goodwill		1,490,402	1,490,402
Total segment assets (1)		6,453,854	6,453,854
Successor [Member] | Operating Segments [Member] | Cleco Power [Member]
Revenue [Abstract]
Electric operations		232,158
Other operations		13,685
Electric customer credits		(558)
Affiliate revenue		194
Operating revenue, net		245,479
Depreciation and amortization		31,145
Merger transaction and commitment costs		151,501
Interest charges		16,759
Interest income		117
Federal and state income tax (benefit) expense		(39,456)
Net (loss) income		(61,898)
Additions to property, plant, and equipment		43,583
Equity investment in investees (1)		19,272	19,272
Goodwill		0	0
Total segment assets (1)		4,319,458	4,319,458
Successor [Member] | Operating Segments [Member] | Other [Member]
Revenue [Abstract]
Electric operations		(2,231)
Other operations		448
Electric customer credits		0
Affiliate revenue		10,763
Operating revenue, net		8,980
Depreciation and amortization		3,016
Merger transaction and commitment costs		19,802
Interest charges		9,721
Interest income		95
Federal and state income tax (benefit) expense		(12,746)
Net (loss) income		(20,016)
Additions to property, plant, and equipment		40
Equity investment in investees (1)		0	0
Goodwill		1,490,402	1,490,402
Total segment assets (1)		1,959,403	1,959,403
Successor [Member] | Intersegment Elimination [Member]
Revenue [Abstract]
Electric operations		0
Other operations		0
Electric customer credits		0
Affiliate revenue		(10,957)
Operating revenue, net		(10,957)
Depreciation and amortization		(1)
Merger transaction and commitment costs		0
Interest charges		(15)
Interest income		(15)
Federal and state income tax (benefit) expense		0
Net (loss) income		0
Additions to property, plant, and equipment		0
Equity investment in investees (1)		0	0
Goodwill		0	0
Total segment assets (1)		$ 174,993	$ 174,993

Regulation and Rates (Details)

Regulation and Rates (Details) - USD ($) $ in Thousands	12 Months Ended	15 Months Ended
	Jun. 30, 2015	Sep. 30, 2015	Jun. 30, 2016	Apr. 28, 2016	Dec. 31, 2015
Cleco Power [Member]
Regulation and Rates [Line Items]
Accrued customer refund			$ 3,618		$ 2,696
Cleco Power [Member] | FERC [Member] | ROE reduction of transmission rates [Member]
Regulation and Rates [Line Items]
Accrued customer refund			3,100
Cleco Power [Member] | LPSC [Member] | Monitoring report for the 12-month period ended June 30, 2015 [Member]
Regulation and Rates [Line Items]
Public Utilities, Requested Rate Increase (Decrease), Amount	$ 200
Public Utilities, Approved Rate Increase (Decrease), Amount	$ 200
Cleco Power [Member] | LPSC [Member] | FRP [Member]
Regulation and Rates [Line Items]
Target ROE allowed by FRP (in hundredths)		10.00%
Percentage of retail earnings within range to be returned to customers (in hundredths)		60.00%
ROE for customer credit, low range (in hundredths)		10.90%
ROE for customer credit, high range (in hundredths)		11.75%
Maximum [Member] | Cleco Power [Member] | LPSC [Member] | FRP [Member]
Regulation and Rates [Line Items]
Target ROE allowed by FRP (in hundredths)		10.90%
Merger Commitments, rate credits [Member] | LPSC [Member]
Regulation and Rates [Line Items]
Merger Commitments				$ 136,000
Merger Commitments, rate credits [Member] | Cleco Power [Member] | LPSC [Member]
Regulation and Rates [Line Items]
Merger Commitments				136,000
Merger Commitments, economic development contribution [Member] | LPSC [Member]
Regulation and Rates [Line Items]
Merger Commitments				7,000
Merger Commitments, economic development contribution [Member] | Cleco Power [Member] | LPSC [Member]
Regulation and Rates [Line Items]
Merger Commitments				7,000
Merger Commitments, charitable contribution, over 5 years [Member] | LPSC [Member]
Regulation and Rates [Line Items]
Merger Commitments				6,000
Merger Commitments, charitable contribution, over 5 years [Member] | Cleco Power [Member] | LPSC [Member]
Regulation and Rates [Line Items]
Merger Commitments				6,000
Merger Commitments, economic development contribution, annually for 5 years [Member] | LPSC [Member]
Regulation and Rates [Line Items]
Merger Commitments				2,500
Merger Commitments, economic development contribution, annually for 5 years [Member] | Cleco Power [Member] | LPSC [Member]
Regulation and Rates [Line Items]
Merger Commitments				2,500
Merger Commitments, cost savings [Member] | LPSC [Member]
Regulation and Rates [Line Items]
Merger Commitments				1,200
Merger Commitments, cost savings [Member] | Cleco Power [Member] | LPSC [Member]
Regulation and Rates [Line Items]
Accrued customer refund			$ 300
Merger Commitments				$ 1,200

Variable Interest Entities (Det

Variable Interest Entities (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Equity Method Investment, Summarized Financial Information [Abstract]
Operating revenue	$ 1,526	$ 861	$ 3,627	$ 1,714
Operating expenses	1,526	861	3,627	1,714
Income before taxes	0	$ 0	0	0
Cleco Power [Member]
Variable Interest Entity [Line Items]
Equity investment in investee	19,272		19,272		$ 16,822
Cash contributions to Oxbow			2,450	$ 840
Components of equity method investments [Abstract]
Purchase price	12,873		12,873		12,873
Cash contributions	6,399		6,399		3,949
Total equity investment in investee	19,272		19,272		16,822
Equity Method Investment, Summarized Financial Information [Abstract]
Partners' capital	38,544		$ 38,544		33,645
Oxbow [Member] | Cleco Power [Member]
Variable Interest Entity [Line Items]
Ownership percentage by Cleco Power (in hundredths)			50.00%
Ownership percentage by other parties (in hundredths)			50.00%
Comparison of carrying amount of assets and liabilities to maximum loss exposure [Abstract]
Cleco Power’s 50% equity	19,272		$ 19,272		16,822
Cleco Power’s maximum exposure to loss	$ 19,272		$ 19,272		$ 16,822

Litigation, Other Commitments63

Litigation, Other Commitments and Contingencies, and Disclosures about Guarantees, Litigation (Details) $ in Thousands	1 Months Ended					3 Months Ended	24 Months Ended	62 Months Ended
	Jun. 30, 2016USD ($)	Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Nov. 30, 2014	Nov. 30, 2013	Jun. 30, 2016USD ($)plaintiff	Dec. 31, 2015USD ($)	Dec. 31, 2015USD ($)
Litigation [Abstract]
Loss Contingency, Estimate of Possible Loss	$ 4,900					$ 4,900
Gulf Coast Spinning start up costs [Member]
Litigation [Line Items]
Allegations by plaintiff, failure to perform			$ 6,500
Gulf Coast Spinning construction of cotton spinning facility [Member]
Litigation [Line Items]
Allegations by plaintiff, failure to perform			$ 60,000
Cleco Power [Member]
Litigation [Abstract]
Provision for rate refund	$ 3,618	$ 2,696				3,618	$ 2,696	$ 2,696
LPSC 2014-2015 Fuel Audit [Member] | Cleco Power [Member]
Litigation [Abstract]
Fuel Costs							$ 582,600
LPSC Nov2010-Dec2015 EAC audit [Member] | Cleco Power [Member]
Litigation [Abstract]
Cost of Services, Environmental Remediation								$ 81,200
FERC [Member] | MISO Transmission Rates [Member]
Litigation [Abstract]
Public Utilities, Approved Return on Equity, Percentage (In hundredths)					12.38%
Public Utilities, Proposed Return on Equity, Percentage (in hundredths)	9.70%	10.32%			6.68%
Public Utilities, Requested rate increase (decrease), Percentage (in hundredths)				0.50%
FERC [Member] | Transmission Return on Equity [Member] | Cleco Power [Member]
Litigation [Abstract]
Provision for rate refund	$ 3,100					$ 3,100
Pending Litigation [Member] | Petition for breach of fiduciary duties in proposed merger [Member]
Litigation [Line Items]
Loss Contingency, Number of Plaintiffs | plaintiff						6
Financial Guarantee [Member] | Cleco Power [Member]
Litigation [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 106,500					$ 106,500

Litigation, Other Commitments64

Litigation, Other Commitments and Contingencies, and Disclosures about Guarantees, Off-Balance Sheet Commitments and Guarantees (Details) $ in Millions	Jun. 30, 2016USD ($)
Performance Guarantee [Member]
Other Commitments [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 42.4
Cleco Corp, Cleco Power, and/or Evangeline [Member] | Indemnification Agreement [Member]
Other Commitments [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	40
Cleco Corp, Cleco Power, and/or Evangeline [Member] | Indemnification Agreement INCLUDING fundamental organizational structure [Member]
Other Commitments [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	400
Cleco Power [Member] | Financial Guarantee [Member]
Other Commitments [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	106.5
Guarantor Obligations, Current Carrying Value	3.8
Cleco Power [Member] | Cleco Corp, Cleco Power, and/or Evangeline [Member] | Indemnification Agreement [Member]
Other Commitments [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	40
Cleco Power [Member] | Cleco Corp, Cleco Power, and/or Evangeline [Member] | Indemnification Agreement INCLUDING fundamental organizational structure [Member]
Other Commitments [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 400

Litigation, Other Commitments65

Litigation, Other Commitments and Contingencies, and Disclosures about Guarantees, Other Commitments (Details) - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Jun. 30, 2016	Dec. 31, 2008
Other Commitments [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 and cash to be received from the Fund		302
Difference between equity contributions and total benefits received		$ 18.3
Tax Benefits in Excess of Capital Contributions	$ 15.8
Tax benefits not utilized	$ 99.8
Period of recognition of gross investment amortization expense (in years)	9 years
Remaining period of recognition of gross investment amortization expense (in years)	1 year

Affiliate Transactions (Details

Affiliate Transactions (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Related Party Transaction [Line Items]
Accounts payable - affiliate		$ 0
Principal Owner [Member]
Related Party Transaction [Line Items]
Accounts receivable - affiliate	$ 3,800
Accounts payable - affiliate	100
Cleco Power [Member]
Related Party Transaction [Line Items]
Accounts receivable - affiliate	3,812	1,908
Accounts payable - affiliate	6,432	6,598
Cleco Power [Member] | Principal Owner [Member]
Related Party Transaction [Line Items]
Accounts receivable - affiliate	2,882	653
Accounts payable - affiliate	328	564
Cleco Power [Member] | Support Group [Member]
Related Party Transaction [Line Items]
Accounts receivable - affiliate	915	1,254
Accounts payable - affiliate	6,104	6,034
Cleco Power [Member] | Other [Member]
Related Party Transaction [Line Items]
Accounts receivable - affiliate	15	1
Accounts payable - affiliate	$ 0	$ 0

Accumulated Other Comprehensi67

Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	Apr. 12, 2016	Jun. 30, 2016	Jun. 30, 2016	Apr. 12, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Cleco Power [Member]
Accumulated other comprehensive loss [Roll Forward]
Balances				$ 1,552,404		$ 1,552,404
Net current-period other comprehensive income [Abstract]
Net current-period other comprehensive income			$ 234		$ 341	487	$ 307
Balances		$ 1,527,541	1,527,541			1,527,541
Cleco Power [Member] | Accumulated Other Comprehensive Income (Loss) [Member]
Accumulated other comprehensive loss [Roll Forward]
Balances	$ (16,839)		(16,839)	(17,092)	(17,322)	(17,092)	(17,288)
Net current-period other comprehensive income [Abstract]
Amounts reclassified from accumulated other comprehensive income, net of tax			181		288	381	201
Net current-period other comprehensive income			234		341	487	307
Balances		(16,605)	(16,605)		(16,981)	(16,605)	(16,981)
Cleco Power [Member] | Accumulated Other Comprehensive Income (Loss) [Member] | Interest Expense [Member]
Net current-period other comprehensive income [Abstract]
Amounts reclassified from accumulated other comprehensive income, net of tax			53		53	106	106
Cleco Power [Member] | Postretirement Benefit Net Loss [Member]
Accumulated other comprehensive loss [Roll Forward]
Balances	(11,164)		(11,164)	(11,364)	(11,436)	(11,364)	(11,349)
Net current-period other comprehensive income [Abstract]
Amounts reclassified from accumulated other comprehensive income, net of tax			181		288	381	201
Net current-period other comprehensive income			181		288	381	201
Balances		(10,983)	(10,983)		(11,148)	(10,983)	(11,148)
Cleco Power [Member] | Net Loss on Cash Flow Hedges [Member]
Accumulated other comprehensive loss [Roll Forward]
Balances	(5,675)		(5,675)	(5,728)	(5,886)	(5,728)	(5,939)
Net current-period other comprehensive income [Abstract]
Net current-period other comprehensive income			53		53	106	106
Balances		(5,622)	(5,622)		(5,833)	(5,622)	(5,833)
Cleco Power [Member] | Net Loss on Cash Flow Hedges [Member] | Interest Expense [Member]
Net current-period other comprehensive income [Abstract]
Amounts reclassified from accumulated other comprehensive income, net of tax			53		53	106	106
Predecessor [Member]
Accumulated other comprehensive loss [Roll Forward]
Balances		1,646,061		1,674,841		1,674,841
Net current-period other comprehensive income [Abstract]
Net current-period other comprehensive income	66			647	709		1,371
Balances	1,646,061			1,646,061
Predecessor [Member] | Accumulated Other Comprehensive Income (Loss) [Member]
Accumulated other comprehensive loss [Roll Forward]
Balances	(26,004)	(25,938)	(26,004)	(26,585)	(32,003)	(26,585)	(32,665)
Net current-period other comprehensive income [Abstract]
Amounts reclassified from accumulated other comprehensive income, net of tax	59			587	656		1,265
Net current-period other comprehensive income	66			647	709		1,371
Balances	(25,938)			(25,938)	(31,294)		(31,294)
Predecessor [Member] | Accumulated Other Comprehensive Income (Loss) [Member] | Interest Expense [Member]
Net current-period other comprehensive income [Abstract]
Amounts reclassified from accumulated other comprehensive income, net of tax	7			60	53		106
Predecessor [Member] | Postretirement Benefit Net Loss [Member]
Accumulated other comprehensive loss [Roll Forward]
Balances	(20,329)	(20,270)	(20,329)	(20,857)	(26,117)	(20,857)	(26,726)
Net current-period other comprehensive income [Abstract]
Amounts reclassified from accumulated other comprehensive income, net of tax	59			587	656		1,265
Net current-period other comprehensive income	59			587	656		1,265
Balances	(20,270)			(20,270)	(25,461)		(25,461)
Predecessor [Member] | Net Loss on Cash Flow Hedges [Member]
Accumulated other comprehensive loss [Roll Forward]
Balances	(5,675)	(5,668)	(5,675)	(5,728)	(5,886)	(5,728)	(5,939)
Net current-period other comprehensive income [Abstract]
Net current-period other comprehensive income	7			60	53		106
Balances	(5,668)			(5,668)	(5,833)		(5,833)
Predecessor [Member] | Net Loss on Cash Flow Hedges [Member] | Interest Expense [Member]
Net current-period other comprehensive income [Abstract]
Amounts reclassified from accumulated other comprehensive income, net of tax	$ 7			$ 60	$ 53		$ 106
Successor [Member]
Net current-period other comprehensive income [Abstract]
Net current-period other comprehensive income		0
Balances		2,048,227	2,048,227			2,048,227
Successor [Member] | Accumulated Other Comprehensive Income (Loss) [Member]
Net current-period other comprehensive income [Abstract]
Balances		0	0			0
Successor [Member] | Postretirement Benefit Net Loss [Member]
Net current-period other comprehensive income [Abstract]
Balances		0	0			0
Successor [Member] | Net Loss on Cash Flow Hedges [Member]
Net current-period other comprehensive income [Abstract]
Balances		$ 0	$ 0			$ 0

Accumulated Other Comprehensi68

Accumulated Other Comprehensive Loss Accumulated Other Comprehensive Loss, Additional Information (Details) - Successor [Member] - USD ($) $ in Thousands	Jun. 30, 2016	Apr. 13, 2016
Accumulated Other Comprehensive Loss [Line Items]
Balances	$ 2,048,227	$ 2,158,141
Postretirement Benefit Net Loss [Member]
Accumulated Other Comprehensive Loss [Line Items]
Balances	0	0
Net Loss on Cash Flow Hedges [Member]
Accumulated Other Comprehensive Loss [Line Items]
Balances	0	0
Accumulated Other Comprehensive Income (Loss) [Member]
Accumulated Other Comprehensive Loss [Line Items]
Balances	$ 0	$ 0

Intangible Assets and Goodwil69

Intangible Assets and Goodwill Intangible Assets(Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2008	Apr. 13, 2016
Finite-Lived Intangible Assets [Line Items]
Goodwill						$ 1,490,402,000
Cleco Trade Name [Member]
Finite-Lived Intangible Assets [Line Items]
Acquired Finite-lived Intangible Asset, Residual Value	$ 0		$ 0
Wholesale power supply agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Acquired Finite-lived Intangible Asset, Residual Value	0		$ 0
Wholesale power supply agreements [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life			2 years
Wholesale power supply agreements [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life			19 years
Other Subsidiaries [Member] | Cleco Katrina/Rita right to bill and collect storm recovery charges from customers [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Acquired					$ 177,500,000
Acquired Finite-lived Intangible Asset, Residual Value					$ 0
Amortization	3,900,000	$ 3,400,000	$ 8,300,000	$ 7,600,000
Other Subsidiaries [Member] | Cleco Katrina/Rita right to bill and collect storm recovery charges from customers [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life					12 years
Other Subsidiaries [Member] | Cleco Katrina/Rita right to bill and collect storm recovery charges from customers [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life					15 years
Other Subsidiaries [Member] | Contractual Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Acquired					$ 176,000,000
Other Subsidiaries [Member] | Financing costs [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Acquired					$ 1,500,000
Successor [Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill	1,490,402,000		$ 1,490,402,000
Successor [Member] | Wholesale power supply agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization	$ 2,200,000