2.2.0.25falsefalse006170 - Disclosure - Intangible Assettruefalsefalse1falsefalsefalsefalse1/1/2010 - 12/31/2010
c00052http://www.sec.gov/CIK0001089819duration2010-01-01T00:00:002010-12-31T00:00:002true0cnl_NotesToFinancialStatementsAbstractcnlfalsenadurationNo definition available.falsefalsefalsefalsefalsefalsefalsefalsefalsefalse| 1falsefalsefalse00falsefalsefalsefalsefalse | Otherxbrli:stringItemTypestringNo definition available.falsefalse
3false0us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlockus-gaaptruenadurationNo definition available.falsefalsefalsefalsefalsefalsefalsefalsefalsefalseterselabel| 1falsefalsefalse00<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: left" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 9pt; FONT-FAMILY: Helvetica LT Std Cond, sans-serif">Note 17 — Intangible Asset </font> <div><hr style="COLOR: black" align="left" width="100%" noshade="noshade" size="1" /></div></div><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: left"><div style="DISPLAY: block; TEXT-INDENT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 9pt; FONT-FAMILY: Helvetica LT Std Light, sans-serif">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 could 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, this asset will have no residual value.  During the years ended December 31, 2010 and 2009, Cleco Katrina/Rita recognized amortization expense of $11.7 million and $10.7 million, respectively, based on actual collections.  The tables below provide additional information about this intangible asset.</font></div></div><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: left"><br /></div><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: left"><table cellspacing="0" cellpadding="0" width="100%"><tr><td style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 2px solid" valign="bottom" align="left"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 6pt; FONT-FAMILY: helvetica lt std cond light, sans-serif">(THOUSANDS)</font></div></td><td style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 2px solid" valign="bottom" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 6pt; FONT-FAMILY: helvetica lt std cond, sans-serif"> </font></td><td style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: right" valign="bottom" colspan="2"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: right"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 6pt; FONT-FAMILY: helvetica lt std cond, sans-serif"><font style="MARGIN-LEFT: 12pt"></font>AT DECEMBER 31, 2010</font></div></td><td style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 6pt; FONT-FAMILY: helvetica lt std cond, sans-serif"> </font></td></tr><tr bgcolor="#cceeff"><td valign="bottom" align="left" width="88%"><div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: -9pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif">Gross carrying amount</font></div></td><td valign="bottom" align="left" width="1%"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond, sans-serif"> </font></td><td style="TEXT-ALIGN: left" valign="bottom" width="1%"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond, sans-serif">$</font></td><td style="TEXT-ALIGN: right" valign="bottom" width="9%"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond, sans-serif"><font style="MARGIN-LEFT: 9.8pt"></font><font style="MARGIN-LEFT: 12pt"></font>177,537</font></td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond, sans-serif"> </font></td></tr><tr bgcolor="white"><td style="BORDER-BOTTOM: black 2px solid" valign="bottom" align="left" width="88%"><div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: -9pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif">Accumulated amortization </font></div></td><td style="BORDER-BOTTOM: black 2px solid" valign="bottom" align="left" width="1%"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond, sans-serif"> </font></td><td style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: left" valign="bottom" width="1%"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond, sans-serif"> </font></td><td style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: right" valign="bottom" width="9%"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond, sans-serif"><font style="MARGIN-LEFT: 12pt"></font>32,163</font></td><td style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond, sans-serif"> </font></td></tr><tr bgcolor="#cceeff"><td style="BORDER-BOTTOM: black 4px double" valign="bottom" align="left" width="88%"><div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: -9pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif">Intangible asset</font></div></td><td style="BORDER-BOTTOM: black 4px double" valign="bottom" align="left" width="1%"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond, sans-serif"> </font></td><td style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: left" valign="bottom" width="1%"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond, sans-serif">$</font></td><td style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: right" valign="bottom" width="9%"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond, sans-serif"><font style="MARGIN-LEFT: 9.8pt"></font><font style="MARGIN-LEFT: 12pt"></font>145,374</font></td><td style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond, sans-serif"> </font></td></tr></table></div><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: left"><br /></div><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: left"><table cellspacing="0" cellpadding="0" width="100%"><tr><td style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 2px solid" valign="bottom" align="left"><div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 6pt; FONT-FAMILY: helvetica lt std cond light, sans-serif">(THOUSANDS)</font></div></td><td style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 2px solid" valign="bottom"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"> </font></td><td style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 2px solid" valign="bottom" colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"> </font></td><td style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"> </font></td></tr><tr><td valign="bottom" align="left"><div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: -9pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif">Expected amortization expense</font></div></td><td valign="bottom"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"> </font></td><td valign="bottom" colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"> </font></td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"> </font></td></tr><tr bgcolor="#cceeff"><td valign="bottom" align="left" width="88%"><div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: -9pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif"><font style="MARGIN-LEFT: 7.2pt"></font>For the year ending December 31, 2011</font></div></td><td valign="bottom" align="left" width="1%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif"> </font></td><td style="TEXT-ALIGN: left" valign="bottom" width="1%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif">$</font></td><td style="TEXT-ALIGN: right" valign="bottom" width="9%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif"><font style="MARGIN-LEFT: 9.8pt"></font><font style="MARGIN-LEFT: 12pt"></font>12,330</font></td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif"> </font></td></tr><tr bgcolor="white"><td valign="bottom" align="left" width="88%"><div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: -9pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif"><font style="MARGIN-LEFT: 7.2pt"></font>For the year ending December 31, 2012</font></div></td><td valign="bottom" align="left" width="1%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif"> </font></td><td style="TEXT-ALIGN: left" valign="bottom" width="1%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif">$</font></td><td style="TEXT-ALIGN: right" valign="bottom" width="9%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif"><font style="MARGIN-LEFT: 9.8pt"></font><font style="MARGIN-LEFT: 12pt"></font>13,167</font></td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif"> </font></td></tr><tr bgcolor="#cceeff"><td valign="bottom" align="left" width="88%"><div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: -9pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif"><font style="MARGIN-LEFT: 7.2pt"></font>For the year ending December 31, 2013</font></div></td><td valign="bottom" align="left" width="1%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif"> </font></td><td style="TEXT-ALIGN: left" valign="bottom" width="1%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif">$</font></td><td style="TEXT-ALIGN: right" valign="bottom" width="9%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif"><font style="MARGIN-LEFT: 9.8pt"></font><font style="MARGIN-LEFT: 12pt"></font>14,026</font></td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif"> </font></td></tr><tr bgcolor="white"><td valign="bottom" align="left" width="88%"><div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: -9pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif"><font style="MARGIN-LEFT: 7.2pt"></font>For the year ending December 31, 2014</font></div></td><td valign="bottom" align="left" width="1%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif"> </font></td><td style="TEXT-ALIGN: left" valign="bottom" width="1%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif">$</font></td><td style="TEXT-ALIGN: right" valign="bottom" width="9%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif"><font style="MARGIN-LEFT: 9.8pt"></font><font style="MARGIN-LEFT: 12pt"></font>14,931</font></td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif"> </font></td></tr><tr bgcolor="#cceeff"><td valign="bottom" align="left" width="88%"><div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: -9pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif"><font style="MARGIN-LEFT: 7.2pt"></font>For the year ending December 31, 2015</font></div></td><td valign="bottom" align="left" width="1%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif"> </font></td><td style="TEXT-ALIGN: left" valign="bottom" width="1%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif">$</font></td><td style="TEXT-ALIGN: right" valign="bottom" width="9%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif"><font style="MARGIN-LEFT: 9.8pt"></font><font style="MARGIN-LEFT: 12pt"></font>15,397</font></td><td style="TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif"> </font></td></tr><tr bgcolor="white"><td style="BORDER-BOTTOM: black 2px solid" valign="bottom" align="left" width="88%"><div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: -9pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif"><font style="MARGIN-LEFT: 7.2pt"></font>After 2015</font></div></td><td style="BORDER-BOTTOM: black 2px solid" valign="bottom" align="left" width="1%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif"> </font></td><td style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: left" valign="bottom" width="1%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif">$</font></td><td style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: right" valign="bottom" width="9%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif"><font style="MARGIN-LEFT: 9.8pt"></font><font style="MARGIN-LEFT: 12pt"></font>75,523</font></td><td style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: left" valign="bottom" nowrap="nowrap" width="1%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: helvetica lt std cond light, sans-serif"> </font></td></tr></table></div>Note 17 — Intangible Asset During 2008, Cleco Katrina/Rita acquired a $177.5 million intangible asset which includes $176.0 million for the right tofalsefalsefalsefalsefalse | Otherus-types:textBlockItemTypestringDiscloses the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain or loss on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss. This element may be used as a single block of text to include the entire intangible asset disclosure including data and tables.Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 42, 43, 44, 45, 46, 47
falsefalse
12Intangible AssetUnKnownUnKnownUnKnownUnKnownfalsetrue