XML 58 R48.htm IDEA: XBRL DOCUMENT
v3.19.1

Condensed Consolidating Financial Statements - Condensed Consolidating Statement of Income (Details) - USD ($) $ in Thousands | 3 Months Ended
--- | ---
Mar. 31, 2019 | Mar. 31, 2018
Condensed Consolidating Financial Statements |  |
Operating revenue | $ 126,111 | $ 134,553
Operations: |  |
Water production costs | 45,592 | 47,606
Administrative and general | 29,097 | 26,319
Other operations | 17,821 | 17,640
Maintenance | 6,455 | 5,439
Depreciation and amortization | 22,368 | 20,715
Income tax (benefit) expense | (2,991) | 294
Property and other taxes | 7,293 | 6,704
Total operating (income) expenses | 125,635 | 124,717
Net operating income | 476 | 9,836
Other income and expenses: |  |
Non-regulated revenue | 4,901 | 4,419
Non-regulated expenses | (2,219) | (5,437)
Other components of net periodic benefit cost | (1,259) | (2,546)
Allowance for equity funds used during construction | 1,533 | 911
Income tax (expense) benefit on other income and expenses | (828) | 758
Net other income (loss) | 2,128 | (1,895)
Interest expense: |  |
Interest expense | 11,075 | 9,198
Allowance for borrowed funds used during construction | (831) | (495)
Net interest expense | 10,244 | 8,703
Equity earnings of subsidiaries | 0 | 0
Net loss | (7,640) | (762)
Consolidating Adjustments |  |
Condensed Consolidating Financial Statements |  |
Operating revenue | 0 | 0
Operations: |  |
Water production costs | 0 | 0
Administrative and general | 0 | 0
Other operations | (146) | (146)
Maintenance | 0 | 0
Depreciation and amortization | (21) | (22)
Income tax (benefit) expense | 218 | 197
Property and other taxes | 0 | 0
Total operating (income) expenses | 51 | 29
Net operating income | (51) | (29)
Other income and expenses: |  |
Non-regulated revenue | (759) | (676)
Non-regulated expenses | 0 | 0
Other components of net periodic benefit cost | 0 | 0
Allowance for equity funds used during construction | 0 | 0
Income tax (expense) benefit on other income and expenses | 212 | 189
Net other income (loss) | (547) | (487)
Interest expense: |  |
Interest expense | (613) | (531)
Allowance for borrowed funds used during construction | 0 | 0
Net interest expense | (613) | (531)
Equity earnings of subsidiaries | 7,734 | 942
Net loss | 7,749 | 957
Parent Company | Reportable Legal Entities |  |
Condensed Consolidating Financial Statements |  |
Operating revenue | 0 | 0
Operations: |  |
Water production costs | 0 | 0
Administrative and general | 0 | 0
Other operations | 0 | 0
Maintenance | 0 | 0
Depreciation and amortization | 23 | 23
Income tax (benefit) expense | (135) | (78)
Property and other taxes | 0 | 0
Total operating (income) expenses | (112) | (55)
Net operating income | 112 | 55
Other income and expenses: |  |
Non-regulated revenue | 613 | 531
Non-regulated expenses | 0 | 0
Other components of net periodic benefit cost | 0 | 0
Allowance for equity funds used during construction | 0 | 0
Income tax (expense) benefit on other income and expenses | (172) | (148)
Net other income (loss) | 441 | 383
Interest expense: |  |
Interest expense | 459 | 258
Allowance for borrowed funds used during construction | 0 | 0
Net interest expense | 459 | 258
Equity earnings of subsidiaries | (7,734) | (942)
Net loss | (7,640) | (762)
Cal Water | Reportable Legal Entities |  |
Condensed Consolidating Financial Statements |  |
Operating revenue | 116,074 | 125,876
Operations: |  |
Water production costs | 43,426 | 45,623
Administrative and general | 26,203 | 23,606
Other operations | 16,122 | 16,217
Maintenance | 6,223 | 5,244
Depreciation and amortization | 20,887 | 19,613
Income tax (benefit) expense | (3,105) | 183
Property and other taxes | 6,506 | 6,007
Total operating (income) expenses | 116,262 | 116,493
Net operating income | (188) | 9,383
Other income and expenses: |  |
Non-regulated revenue | 4,628 | 4,244
Non-regulated expenses | (2,038) | (5,293)
Other components of net periodic benefit cost | (1,229) | (2,447)
Allowance for equity funds used during construction | 1,533 | 911
Income tax (expense) benefit on other income and expenses | (810) | 741
Net other income (loss) | 2,084 | (1,844)
Interest expense: |  |
Interest expense | 10,613 | 8,934
Allowance for borrowed funds used during construction | (776) | (458)
Net interest expense | 9,837 | 8,476
Equity earnings of subsidiaries | 0 | 0
Net loss | (7,941) | (937)
All Other Subsidiaries | Reportable Legal Entities |  |
Condensed Consolidating Financial Statements |  |
Operating revenue | 10,037 | 8,677
Operations: |  |
Water production costs | 2,166 | 1,983
Administrative and general | 2,894 | 2,713
Other operations | 1,845 | 1,569
Maintenance | 232 | 195
Depreciation and amortization | 1,479 | 1,101
Income tax (benefit) expense | 31 | (8)
Property and other taxes | 787 | 697
Total operating (income) expenses | 9,434 | 8,250
Net operating income | 603 | 427
Other income and expenses: |  |
Non-regulated revenue | 419 | 320
Non-regulated expenses | (181) | (144)
Other components of net periodic benefit cost | (30) | (99)
Allowance for equity funds used during construction | 0 | 0
Income tax (expense) benefit on other income and expenses | (58) | (24)
Net other income (loss) | 150 | 53
Interest expense: |  |
Interest expense | 616 | 537
Allowance for borrowed funds used during construction | (55) | (37)
Net interest expense | 561 | 500
Equity earnings of subsidiaries | 0 | 0
Net loss | $ 192 | $ (20)

X
- Definition The sum of the current income tax expense or benefit and the deferred income tax expense or benefit included in other income and expenses of a utility. + References No definition available. + Details
Name: | cwt_UtilitiesNonregulatedExpenseIncomeTaxExpenseBenefit
Namespace Prefix: | cwt_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The sum of the current income tax expense or benefit and the deferred income tax expense or benefit included in operating expense of a utility. + References No definition available. + Details
Name: | cwt_UtilitiesOperatingExpenseIncomeTaxExpenseBenefit
Namespace Prefix: | cwt_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Utilities Operating Expense, Property and Other Taxes + References No definition available. + Details
Name: | cwt_UtilitiesOperatingExpensePropertyandOtherTaxes
Namespace Prefix: | cwt_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Utilities Operating (Income) Expense + References No definition available. + Details
Name: | cwt_UtilitiesOperatingIncomeExpense
Namespace Prefix: | cwt_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | srt_CondensedFinancialStatementsCaptionsLineItems
Namespace Prefix: | srt_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of defined benefit plan cost (credit), classified as other. + References No definition available. + Details
Name: | us-gaap_DefinedBenefitPlanOtherCosts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 + Details
Name: | us-gaap_GeneralAndAdministrativeExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition This item represents the entity's proportionate share for the period of the net income (loss) of its investee (such as unconsolidated subsidiaries and joint ventures) to which the equity method of accounting is applied. This item includes income or expense related to stock-based compensation based on the investor's grant of stock to employees of an equity method investee. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(12)) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(10)) -URI http://asc.fasb.org/extlink&oid=114873790&loc=SL114874131-224263 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(13)(f)) -URI http://asc.fasb.org/extlink&oid=114873765&loc=SL114874048-224260 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=109237563&loc=d3e33749-111570 + Details
Name: | us-gaap_IncomeLossFromEquityMethodInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of interest costs capitalized disclosed as an adjusting item to interest costs incurred. + References No definition available. + Details
Name: | us-gaap_InterestCostsCapitalizedAdjustment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Total interest costs incurred during the period and either capitalized or charged against earnings. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6450988&loc=d3e26243-108391 + Details
Name: | us-gaap_InterestCostsIncurred
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_InterestCostsIncurredAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of the cost of borrowed funds accounted for as interest expense for debt. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 20 -Section 50 -Paragraph 6 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109500613&loc=SL6036836-161870 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.8) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 + Details
Name: | us-gaap_InterestExpenseDebt
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22694-107794 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=109260490&loc=d3e1377-109256 + Details
Name: | us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_OperatingCostsAndExpensesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The net result for the period of deducting operating expenses from operating revenues. + References No definition available. + Details
Name: | us-gaap_OperatingIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of expense related to nonoperating activities, classified as other. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.9) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 + Details
Name: | us-gaap_OtherNonoperatingExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of income (expense) related to nonoperating activities, classified as other. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.9) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 + Details
Name: | us-gaap_OtherNonoperatingIncomeExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_OtherNonoperatingIncomeExpenseAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Total increase in earnings in the period representing the cost of equity (based on assumed rate of return) and/or borrowed funds (based on interest rate) used to finance construction of regulated assets, which is expected to be recovered through rate adjustments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 340 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44278-110382 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 360 -Section 25 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6500269&loc=d3e45485-110386 + Details
Name: | us-gaap_PublicUtilitiesAllowanceForFundsUsedDuringConstructionAdditions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of regulated water operating revenues recognized during the period. + References No definition available. + Details
Name: | us-gaap_RegulatedOperatingRevenueWater
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of unregulated operating revenues recognized during the period. + References No definition available. + Details
Name: | us-gaap_UnregulatedOperatingRevenue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of operating expense for depreciation and amortization of regulated operation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2(b)) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 + Details
Name: | us-gaap_UtilitiesOperatingExpenseDepreciationAndAmortization
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of operating expense for routine plant maintenance and repairs of regulated operation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2(b)) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 + Details
Name: | us-gaap_UtilitiesOperatingExpenseMaintenance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of other operating expense of regulated operation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2(b)) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 + Details
Name: | us-gaap_UtilitiesOperatingExpenseOther
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of operating expense for products and services of regulated operation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2(b)) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 + Details
Name: | us-gaap_UtilitiesOperatingExpenseProductsAndServices
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | srt_ConsolidationItemsAxis=srt_ConsolidationEliminationsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ConsolidatedEntitiesAxis=srt_ParentCompanyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ConsolidationItemsAxis=srt_ReportableLegalEntitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ConsolidatedEntitiesAxis=srt_GuarantorSubsidiariesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ConsolidatedEntitiesAxis=srt_NonGuarantorSubsidiariesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |