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Condensed Consolidating Financial Statements (Tables) | 9 Months Ended
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Sep. 30, 2019
Condensed Financial Information Disclosure [Abstract] |
Schedule of Condensed Consolidating Balance Sheet | CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING BALANCE SHEET As of September 30, 2019 (In thousands)
| Parent Company |  | Cal Water |  | All Other Subsidiaries |  | Consolidating Adjustments |  | Consolidated
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |
Utility plant: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Utility plant | $ | 1,318 |  |  | $ | 3,194,372 |  |  | $ | 222,726 |  |  | $ | (7,197 | ) |  | $ | 3,411,219 |
Less accumulated depreciation and amortization | (1,083 | ) |  | (1,004,387 | ) |  | (64,654 | ) |  | 2,159 |  |  | (1,067,965 | )
Net utility plant | 235 |  |  | 2,189,985 |  |  | 158,072 |  |  | (5,038 | ) |  | 2,343,254 |
Current assets: |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents | 2,408 |  |  | 39,187 |  |  | 9,662 |  |  | — |  |  | 51,257 |
Receivables and unbilled revenue | — |  |  | 133,281 |  |  | 5,319 |  |  | — |  |  | 138,600 |
Receivables from affiliates | 28,896 |  |  | 540 |  |  | 214 |  |  | (29,650 | ) |  | — |
Other current assets | 235 |  |  | 19,435 |  |  | 2,529 |  |  | — |  |  | 22,199 |
Total current assets | 31,539 |  |  | 192,443 |  |  | 17,724 |  |  | (29,650 | ) |  | 212,056 |
Other assets: |  |  |  |  |  |  |  |  |  |
Regulatory assets | — |  |  | 377,962 |  |  | 4,522 |  |  | — |  |  | 382,484 |
Investments in affiliates | 756,177 |  |  | — |  |  | — |  |  | (756,177 | ) |  | — |
Long-term affiliate notes receivable | 26,288 |  |  | — |  |  | — |  |  | (26,288 | ) |  | — |
Other assets | 460 |  |  | 80,480 |  |  | 4,692 |  |  | (214 | ) |  | 85,460 |
Total other assets | 782,925 |  |  | 458,442 |  |  | 9,214 |  |  | (782,679 | ) |  | 467,944 |
TOTAL ASSETS | $ | 814,699 |  |  | $ | 2,840,870 |  |  | $ | 185,010 |  |  | $ | (817,367 | ) |  | $ | 3,023,254 |
CAPITALIZATION AND LIABILITIES |  |  |  |  |  |  |  |  |  |  |  |  |  |
Capitalization: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common stockholders’ equity | $ | 757,795 |  |  | $ | 679,037 |  |  | $ | 82,366 |  |  | $ | (761,403 | ) |  | $ | 757,795 |
Affiliate long-term debt | — |  |  | — |  |  | 26,288 |  |  | (26,288 | ) |  | — |
Long-term debt, net | — |  |  | 807,019 |  |  | 459 |  |  | — |  |  | 807,478 |
Total capitalization | 757,795 |  |  | 1,486,056 |  |  | 109,113 |  |  | (787,691 | ) |  | 1,565,273 |
Current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current maturities of long-term debt, net | — |  |  | 5,122 |  |  | 158 |  |  | — |  |  | 5,280 |
Short-term borrowings | 55,100 |  |  | 100,000 |  |  | — |  |  | — |  |  | 155,100 |
Payables to affiliates | — |  |  | 4,906 |  |  | 24,744 |  |  | (29,650 | ) |  | — |
Accounts payable | — |  |  | 103,748 |  |  | 4,845 |  |  | — |  |  | 108,593 |
Accrued expenses and other liabilities | 329 |  |  | 60,621 |  |  | 4,021 |  |  | — |  |  | 64,971 |
Total current liabilities | 55,429 |  |  | 274,397 |  |  | 33,768 |  |  | (29,650 | ) |  | 333,944 |
Unamortized investment tax credits | — |  |  | 1,649 |  |  | — |  |  | — |  |  | 1,649 |
Deferred income taxes | 1,475 |  |  | 224,549 |  |  | 3,213 |  |  | — |  |  | 229,237 |
Pension and postretirement benefits other than pensions | — |  |  | 203,557 |  |  | — |  |  | (26 | ) |  | 203,557 |
Regulatory liabilities and other | — |  |  | 253,843 |  |  | 6,953 |  |  | — |  |  | 260,812 |
Advances for construction | — |  |  | 189,781 |  |  | 491 |  |  | — |  |  | 190,272 |
Contributions in aid of construction | — |  |  | 207,038 |  |  | 31,472 |  |  | — |  |  | 238,510 |
TOTAL CAPITALIZATION AND LIABILITIES | $ | 814,699 |  |  | $ | 2,840,870 |  |  | $ | 185,010 |  |  | $ | (817,367 | ) |  | $ | 3,023,254 |
CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING BALANCE SHEET As of December 31, 2018 (In thousands)
| Parent Company |  | Cal Water |  | All Other Subsidiaries |  | Consolidating Adjustments |  | Consolidated
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |
Utility plant: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Utility plant | $ | 1,318 |  |  | $ | 3,021,437 |  |  | $ | 213,888 |  |  | $ | (7,197 | ) |  | $ | 3,229,446 |
Less accumulated depreciation and amortization | (1,013 | ) |  | (938,072 | ) |  | (59,735 | ) |  | 2,097 |  |  | (996,723 | )
Net utility plant | 305 |  |  | 2,083,365 |  |  | 154,153 |  |  | (5,100 | ) |  | 2,232,723 |
Current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents | 3,779 |  |  | 33,763 |  |  | 9,634 |  |  | — |  |  | 47,176 |
Receivables and unbilled revenue | 126 |  |  | 118,632 |  |  | 4,201 |  |  | — |  |  | 122,959 |
Receivables from affiliates | 21,318 |  |  | 4,074 |  |  | 61 |  |  | (25,453 | ) |  | — |
Other current assets | 80 |  |  | 16,907 |  |  | 1,580 |  |  | — |  |  | 18,567 |
Total current assets | 25,303 |  |  | 173,376 |  |  | 15,476 |  |  | (25,453 | ) |  | 188,702 |
Other assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Regulatory assets | — |  |  | 349,414 |  |  | 4,155 |  |  | — |  |  | 353,569 |
Investments in affiliates | 733,156 |  |  | — |  |  | — |  |  | (733,156 | ) |  | — |
Long-term affiliate notes receivable | 27,829 |  |  | — |  |  | — |  |  | (27,829 | ) |  | — |
Other assets | 133 |  |  | 58,959 |  |  | 3,821 |  |  | (203 | ) |  | 62,710 |
Total other assets | 761,118 |  |  | 408,373 |  |  | 7,976 |  |  | (761,188 | ) |  | 416,279 |
TOTAL ASSETS | $ | 786,726 |  |  | $ | 2,665,114 |  |  | $ | 177,605 |  |  | $ | (791,741 | ) |  | $ | 2,837,704 |
CAPITALIZATION AND LIABILITIES |  |  |  |  |  |  |  |  |  |  |  |  |  |
Capitalization: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common stockholders’ equity | $ | 730,157 |  |  | $ | 659,340 |  |  | 79,093 |  |  | $ | (738,433 | ) |  | $ | 730,157 |
Affiliate long-term debt | — |  |  | — |  |  | 27,828 |  |  | (27,828 | ) |  | — |
Long-term debt, net | — |  |  | 709,444 |  |  | 583 |  |  | — |  |  | 710,027 |
Total capitalization | 730,157 |  |  | 1,368,784 |  |  | 107,504 |  |  | (766,261 | ) |  | 1,440,184 |
Current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current maturities of long-term debt, net | — |  |  | 104,664 |  |  | 247 |  |  | — |  |  | 104,911 |
Short-term borrowings | 55,100 |  |  | 10,000 |  |  | — |  |  | — |  |  | 65,100 |
Payables to affiliates | 17 |  |  | 488 |  |  | 24,948 |  |  | (25,453 | ) |  | — |
Accounts payable | — |  |  | 92,310 |  |  | 3,270 |  |  | — |  |  | 95,580 |
Accrued expenses and other liabilities | 107 |  |  | 53,655 |  |  | 1,813 |  |  | — |  |  | 55,575 |
Total current liabilities | 55,224 |  |  | 261,117 |  |  | 30,278 |  |  | (25,453 | ) |  | 321,166 |
Unamortized investment tax credits | — |  |  | 1,649 |  |  | — |  |  | — |  |  | 1,649 |
Deferred income taxes | 1,376 |  |  | 210,052 |  |  | 1,648 |  |  | (43 | ) |  | 213,033 |
Pension and postretirement benefits other than pensions | — |  |  | 193,538 |  |  | — |  |  | — |  |  | 193,538 |
Regulatory and other liabilities | (31 | ) |  | 250,720 |  |  | 5,817 |  |  | 16 |  |  | 256,522 |
Advances for construction | — |  |  | 185,843 |  |  | 499 |  |  | — |  |  | 186,342 |
Contributions in aid of construction | — |  |  | 193,411 |  |  | 31,859 |  |  | — |  |  | 225,270 |
TOTAL CAPITALIZATION AND LIABILITIES | $ | 786,726 |  |  | $ | 2,665,114 |  |  | $ | 177,605 |  |  | $ | (791,741 | ) |  | $ | 2,837,704 |
Schedule of Condensed Consolidating Statement of Income | CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF INCOME For the three months ended September 30, 2019 (In thousands)
| Parent Company |  | Cal Water |  | All Other Subsidiaries |  | Consolidating Adjustments |  | Consolidated
Operating revenue | $ | — |  |  | $ | 219,261 |  |  | $ | 13,276 |  |  | $ | — |  |  | $ | 232,537 |
Operating expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operations: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Water production costs | — |  |  | 78,048 |  |  | 2,520 |  |  | — |  |  | 80,568 |
Administrative and general | — |  |  | 24,498 |  |  | 2,281 |  |  | — |  |  | 26,779 |
Other operations | — |  |  | 22,872 |  |  | 1,825 |  |  | (147 | ) |  | 24,550 |
Maintenance | — |  |  | 6,823 |  |  | 242 |  |  | — |  |  | 7,065 |
Depreciation and amortization | 23 |  |  | 20,770 |  |  | 1,501 |  |  | (21 | ) |  | 22,273 |
Income tax (benefit) expense | (132 | ) |  | 11,332 |  |  | 779 |  |  | 215 |  |  | 12,194 |
Property and other taxes | — |  |  | 6,620 |  |  | 921 |  |  | — |  |  | 7,541 |
Total operating (income) expenses | (109 | ) |  | 170,963 |  |  | 10,069 |  |  | 47 |  |  | 180,970 |
Net operating income | 109 |  |  | 48,298 |  |  | 3,207 |  |  | (47 | ) |  | 51,567 |
Other income and expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-regulated revenue | 599 |  |  | 3,865 |  |  | 399 |  |  | (745 | ) |  | 4,118 |
Non-regulated expenses | — |  |  | (3,907 | ) |  | (444 | ) |  | — |  |  | (4,351 | )
Other components of net periodic benefit cost | — |  |  | (1,784 | ) |  | (73 | ) |  | — |  |  | (1,857 | )
Allowance for equity funds used during construction | — |  |  | 1,868 |  |  | — |  |  | — |  |  | 1,868 |
Income tax (expense) benefit on other income and expenses | (168 | ) |  | 268 |  |  | 22 |  |  | 208 |  |  | 330 |
Net other income (loss) | 431 |  |  | 310 |  |  | (96 | ) |  | (537 | ) |  | 108 |
Interest: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense | 450 |  |  | 9,820 |  |  | 608 |  |  | (599 | ) |  | 10,279 |
Allowance for borrowed funds used during construction | — |  |  | (954 | ) |  | (74 | ) |  | — |  |  | (1,028 | )
Net interest expense | 450 |  |  | 8,866 |  |  | 534 |  |  | (599 | ) |  | 9,251 |
Equity earnings of subsidiaries | 42,334 |  |  | — |  |  | — |  |  | (42,334 | ) |  | — |
Net income | $ | 42,424 |  |  | $ | 39,742 |  |  | $ | 2,577 |  |  | $ | (42,319 | ) |  | $ | 42,424 |
CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF INCOME For the three months ended September 30, 2018 (In thousands)
| Parent Company |  | Cal Water |  | All Other Subsidiaries |  | Consolidating Adjustments |  | Consolidated
Operating revenue | $ | — |  |  | $ | 208,695 |  |  | $ | 12,593 |  |  | $ | — |  |  | $ | 221,288 |
Operating expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operations: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Water production costs | — |  |  | 76,317 |  |  | 2,501 |  |  | — |  |  | 78,818 |
Administrative and general | — |  |  | 23,878 |  |  | 2,615 |  |  | — |  |  | 26,493 |
Other operations | — |  |  | 20,271 |  |  | 1,816 |  |  | (144 | ) |  | 21,943 |
Maintenance | — |  |  | 6,538 |  |  | 230 |  |  | — |  |  | 6,768 |
Depreciation and amortization | 23 |  |  | 19,632 |  |  | 1,376 |  |  | (22 | ) |  | 21,009 |
Income tax (benefit) expense | (142 | ) |  | 10,435 |  |  | 1,271 |  |  | 222 |  |  | 11,786 |
Property and other taxes | — |  |  | 6,205 |  |  | 937 |  |  | — |  |  | 7,142 |
Total operating (income) expenses | (119 | ) |  | 163,276 |  |  | 10,746 |  |  | 56 |  |  | 173,959 |
Net operating income | 119 |  |  | 45,419 |  |  | 1,847 |  |  | (56 | ) |  | 47,329 |
Other income and expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-regulated revenue | 628 |  |  | 4,589 |  |  | 259 |  |  | (773 | ) |  | 4,703 |
Non-regulated expenses | — |  |  | (4,675 | ) |  | (222 | ) |  | — |  |  | (4,897 | )
Other components of net periodic benefit cost | — |  |  | (1,834 | ) |  | (141 | ) |  | — |  |  | (1,975 | )
Allowance for equity funds used during construction | — |  |  | 1,023 |  |  | — |  |  | — |  |  | 1,023 |
Income tax (expense) benefit on other income and expenses | (176 | ) |  | 252 |  |  | 13 |  |  | 216 |  |  | 305 |
Net other income (loss) | 452 |  |  | (645 | ) |  | (91 | ) |  | (557 | ) |  | (841 | )
Interest: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense | 486 |  |  | 10,443 |  |  | 574 |  |  | (628 | ) |  | 10,875 |
Allowance for borrowed funds used during construction | — |  |  | (522 | ) |  | (38 | ) |  | — |  |  | (560 | )
Net interest expense | 486 |  |  | 9,921 |  |  | 536 |  |  | (628 | ) |  | 10,315 |
Equity earnings of subsidiaries | 36,088 |  |  | — |  |  | — |  |  | (36,088 | ) |  | — |
Net income | $ | 36,173 |  |  | $ | 34,853 |  |  | $ | 1,220 |  |  | $ | (36,073 | ) |  | $ | 36,173 |
CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF INCOME For the nine months ended September 30, 2019 (In thousands)
| Parent Company |  | Cal Water |  | All Other Subsidiaries |  | Consolidating Adjustments |  | Consolidated
Operating revenue | $ | — |  |  | $ | 502,785 |  |  | $ | 34,894 |  |  | $ | — |  |  | $ | 537,679 |
Operating expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operations: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Water production costs | — |  |  | 183,617 |  |  | 7,178 |  |  | — |  |  | 190,795 |
Administrative and general | 23 |  |  | 73,908 |  |  | 7,379 |  |  | — |  |  | 81,310 |
Other operations | — |  |  | 59,851 |  |  | 5,499 |  |  | (437 | ) |  | 64,913 |
Maintenance | — |  |  | 18,469 |  |  | 743 |  |  | — |  |  | 19,212 |
Depreciation and amortization | 70 |  |  | 62,471 |  |  | 4,488 |  |  | (62 | ) |  | 66,967 |
Income tax (benefit) expense | (411 | ) |  | 12,019 |  |  | 1,265 |  |  | 651 |  |  | 13,524 |
Property and other taxes | — |  |  | 19,431 |  |  | 2,471 |  |  | — |  |  | 21,902 |
Total operating (income) expenses | (318 | ) |  | 429,766 |  |  | 29,023 |  |  | 152 |  |  | 458,623 |
Net operating income | 318 |  |  | 73,019 |  |  | 5,871 |  |  | (152 | ) |  | 79,056 |
Other income and expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-regulated revenue | 1,826 |  |  | 13,374 |  |  | 1,212 |  |  | (2,263 | ) |  | 14,149 |
Non-regulated expenses | — |  |  | (9,610 | ) |  | (860 | ) |  | — |  |  | (10,470 | )
Other components of net periodic benefit cost | — |  |  | (4,177 | ) |  | (131 | ) |  | — |  |  | (4,308 | )
Allowance for equity funds used during construction | — |  |  | 5,087 |  |  | — |  |  | — |  |  | 5,087 |
Income tax expense on other income and expenses | (511 | ) |  | (1,028 | ) |  | (79 | ) |  | 633 |  |  | (985 | )
Net other income | 1,315 |  |  | 3,646 |  |  | 142 |  |  | (1,630 | ) |  | 3,473 |
Interest: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense | 1,376 |  |  | 32,141 |  |  | 1,841 |  |  | (1,826 | ) |  | 33,532 |
Allowance for borrowed funds used during construction | — |  |  | (2,592 | ) |  | (191 | ) |  | — |  |  | (2,783 | )
Net interest expense | 1,376 |  |  | 29,549 |  |  | 1,650 |  |  | (1,826 | ) |  | 30,749 |
Equity earnings of subsidiaries | 51,523 |  |  | — |  |  | — |  |  | (51,523 | ) |  | — |
Net income | $ | 51,780 |  |  | $ | 47,116 |  |  | $ | 4,363 |  |  | $ | (51,479 | ) |  | $ | 51,780 |
CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF INCOME For the nine months ended September 30, 2018 (In thousands)
| Parent Company |  | Cal Water |  | All Other Subsidiaries |  | Consolidating Adjustments |  | Consolidated
Operating revenue | $ | — |  |  | $ | 499,173 |  |  | $ | 31,606 |  |  | $ | — |  |  | $ | 530,779 |
Operating expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operations: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Water production costs | — |  |  | 185,149 |  |  | 6,648 |  |  | — |  |  | 191,797 |
Administrative and general | — |  |  | 69,531 |  |  | 7,664 |  |  | — |  |  | 77,195 |
Other operations | — |  |  | 55,626 |  |  | 5,117 |  |  | (436 | ) |  | 60,307 |
Maintenance | — |  |  | 16,974 |  |  | 622 |  |  | — |  |  | 17,596 |
Depreciation and amortization | 70 |  |  | 58,909 |  |  | 3,763 |  |  | (65 | ) |  | 62,677 |
Income tax (benefit) expense | (342 | ) |  | 15,081 |  |  | 1,591 |  |  | 620 |  |  | 16,950 |
Property and other taxes | — |  |  | 17,894 |  |  | 2,359 |  |  | — |  |  | 20,253 |
Total operating (income) expenses | (272 | ) |  | 419,164 |  |  | 27,764 |  |  | 119 |  |  | 446,775 |
Net operating income | 272 |  |  | 80,009 |  |  | 3,842 |  |  | (119 | ) |  | 84,004 |
Other income and expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-regulated revenue | 1,716 |  |  | 13,572 |  |  | 831 |  |  | (2,152 | ) |  | 13,967 |
Non-regulated expenses | — |  |  | (15,943 | ) |  | (506 | ) |  | — |  |  | (16,449 | )
Other components of net periodic benefit cost | — |  |  | (6,618 | ) |  | (366 | ) |  | — |  |  | (6,984 | )
Allowance for equity funds used during construction | — |  |  | 2,644 |  |  | — |  |  | — |  |  | 2,644 |
Income tax (expense) benefit on other income and expenses | (480 | ) |  | 1,776 |  |  | (16 | ) |  | 602 |  |  | 1,882 |
Net other income (loss) | 1,236 |  |  | (4,569 | ) |  | (57 | ) |  | (1,550 | ) |  | (4,940 | )
Interest: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense | 1,155 |  |  | 29,095 |  |  | 1,673 |  |  | (1,716 | ) |  | 30,207 |
Allowance for borrowed funds used during construction | — |  |  | (1,250 | ) |  | (109 | ) |  | — |  |  | (1,359 | )
Net interest expense | 1,155 |  |  | 27,845 |  |  | 1,564 |  |  | (1,716 | ) |  | 28,848 |
Equity earnings of subsidiaries | 49,863 |  |  | — |  |  | — |  |  | (49,863 | ) |  | — |
Net income | $ | 50,216 |  |  | $ | 47,595 |  |  | $ | 2,221 |  |  | $ | (49,816 | ) |  | $ | 50,216 |
Schedule of Condensed Consolidating Statement of Cash Flows | CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the nine months ended September 30, 2019 (In thousands)
| Parent Company |  | Cal Water |  | All Other Subsidiaries |  | Consolidating Adjustments |  | Consolidated
Operating activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income | $ | 51,780 |  |  | $ | 47,116 |  |  | $ | 4,363 |  |  | $ | (51,479 | ) |  | $ | 51,780 |
Adjustments to reconcile net income to net cash provided by operating activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity earnings of subsidiaries | (51,523 | ) |  | — |  |  | — |  |  | 51,523 |  |  | — |
Dividends received from affiliates | 28,507 |  |  | — |  |  | — |  |  | (28,507 | ) |  | — |
Depreciation and amortization | 70 |  |  | 63,975 |  |  | 4,539 |  |  | (62 | ) |  | 68,522 |
Changes in value of life insurance contracts | — |  |  | (3,433 | ) |  | — |  |  | — |  |  | (3,433 | )
Allowance for equity funds used during construction | — |  |  | (5,087 | ) |  | — |  |  | — |  |  | (5,087 | )
Changes in operating assets and liabilities | 194 |  |  | (6,744 | ) |  | 1,509 |  |  | — |  |  | (5,041 | )
Other changes in noncurrent assets and liabilities | 5,239 |  |  | 14,560 |  |  | 1,785 |  |  | 18 |  |  | 21,602 |
Net cash provided by operating activities | 34,267 |  |  | 110,387 |  |  | 12,196 |  |  | (28,507 | ) |  | 128,343 |
Investing activities: |  |  |  |  |  |  |  |  |  |
Utility plant expenditures | — |  |  | (185,883 | ) |  | (9,059 | ) |  | — |  |  | (194,942 | )
Changes in affiliate advances | (3,199 | ) |  | 3,534 |  |  | (320 | ) |  | (15 | ) |  | — |
Issuance of affiliate short-term borrowings | (4,300 | ) |  | — |  |  | — |  |  | 4,300 |  |  | — |
Reduction of affiliates long-term debt | 1,462 |  |  | — |  |  | — |  |  | (1,462 | ) |  | — |
Purchase of life insurance contracts | — |  |  | (2,216 | ) |  | — |  |  | — |  |  | (2,216 | )
Net cash used in investing activities | (6,037 | ) |  | (184,565 | ) |  | (9,379 | ) |  | 2,823 |  |  | (197,158 | )
Financing Activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Short-term borrowings | — |  |  | 210,000 |  |  | — |  |  | — |  |  | 210,000 |
Repayment of short-term borrowings | — |  |  | (120,000 | ) |  | — |  |  | — |  |  | (120,000 | )
Changes in affiliate advances | (17 | ) |  | 4,419 |  |  | (4,417 | ) |  | 15 |  |  | — |
Proceeds from affiliate short-term borrowings | — |  |  | — |  |  | 4,300 |  |  | (4,300 | ) |  | — |
Repayment of affiliates long-term borrowings | — |  |  | — |  |  | (1,462 | ) |  | 1,462 |  |  | — |
Issuance of long term debt, net of expenses | — |  |  | 398,431 |  |  | — |  |  | — |  |  | 398,431 |
Repayment of long-term debt | — |  |  | (401,417 | ) |  | (213 | ) |  | — |  |  | (401,630 | )
Advances and contributions in aid of construction | — |  |  | 21,176 |  |  | 90 |  |  | — |  |  | 21,266 |
Refunds of advances for construction | — |  |  | (5,560 | ) |  | — |  |  | — |  |  | (5,560 | )
Repurchase of common stock | (2,355 | ) |  | — |  |  | — |  |  | — |  |  | (2,355 | )
Issuance of common stock | 1,278 |  |  | — |  |  | — |  |  | — |  |  | 1,278 |
Dividends paid to non-affiliates | (28,507 | ) |  | — |  |  | — |  |  | — |  |  | (28,507 | )
Dividends paid to affiliates | — |  |  | (27,419 | ) |  | (1,088 | ) |  | 28,507 |  |  | — |
Net cash (used in) provided by financing activities | (29,601 | ) |  | 79,630 |  |  | (2,790 | ) |  | 25,684 |  |  | 72,923 |
Change in cash, cash equivalents, and restricted cash | (1,371 | ) |  | 5,452 |  |  | 27 |  |  | — |  |  | 4,108 |
Cash, cash equivalents, and restricted cash at beginning of period | 3,779 |  |  | 34,238 |  |  | 9,698 |  |  | — |  |  | 47,715 |
Cash, cash equivalents, and restricted cash at end of period | $ | 2,408 |  |  | $ | 39,690 |  |  | $ | 9,725 |  |  | — |  |  | $ | 51,823 |
CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the nine months ended September 30, 2018 (In thousands)
| Parent Company |  | Cal Water |  | All Other Subsidiaries |  | Consolidating Adjustments |  | Consolidated
Operating activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income | $ | 50,216 |  |  | $ | 47,595 |  |  | $ | 2,221 |  |  | $ | (49,816 | ) |  | $ | 50,216 |
Adjustments to reconcile net income to net cash provided by operating activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity earnings of subsidiaries | (49,863 | ) |  | — |  |  | — |  |  | 49,863 |  |  | — |
Dividends received from affiliates | 27,029 |  |  | — |  |  | — |  |  | (27,029 | ) |  | — |
Depreciation and amortization | 70 |  |  | 60,298 |  |  | 3,828 |  |  | (65 | ) |  | 64,131 |
Changes in value of life insurance contracts | — |  |  | 124 |  |  | — |  |  | — |  |  | 124 |
Allowance for equity funds used during construction | — |  |  | (2,644 | ) |  | — |  |  | — |  |  | (2,644 | )
Changes in operating assets and liabilities | (281 | ) |  | 6,135 |  |  | 1,178 |  |  | — |  |  | 7,032 |
Other changes in noncurrent assets and liabilities | 2,518 |  |  | (3,881 | ) |  | 1,989 |  |  | 18 |  |  | 644 |
Net cash provided by operating activities | 29,689 |  |  | 107,627 |  |  | 9,216 |  |  | (27,029 | ) |  | 119,503 |
Investing activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Utility plant expenditures | 4 |  |  | (205,218 | ) |  | (7,642 | ) |  | — |  |  | (212,856 | )
Changes in affiliate advances | (975 | ) |  | 3,198 |  |  | (269 | ) |  | (1,954 | ) |  | — |
Issuance of affiliate short-term borrowings | (23,700 | ) |  | — |  |  | — |  |  | 23,700 |  |  | — |
Reduction of affiliates long-term debt | 1,224 |  |  | — |  |  | — |  |  | (1,224 | ) |  | — |
Life insurance proceeds | — |  |  | 3,491 |  |  | — |  |  | — |  |  | 3,491 |
Purchase of life insurance contracts | — |  |  | (4,925 | ) |  | — |  |  | — |  |  | (4,925 | )
Net cash used in investing activities | (23,447 | ) |  | (203,454 | ) |  | (7,911 | ) |  | 20,522 |  |  | (214,290 | )
Financing Activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Short-term borrowings | 20,000 |  |  | 121,000 |  |  | — |  |  | — |  |  | 141,000 |
Repayment of short-term borrowings | — |  |  | (341,000 | ) |  | — |  |  | — |  |  | (341,000 | )
Changes in affiliate advances | — |  |  | 1,129 |  |  | (3,083 | ) |  | 1,954 |  |  | — |
Proceeds from affiliate short-term borrowings | — |  |  | 20,000 |  |  | 3,700 |  |  | (23,700 | ) |  | — |
Repayment of affiliates long-term borrowings | — |  |  | — |  |  | (1,224 | ) |  | 1,224 |  |  | — |
Issuance of long-term debt, net of expenses | — |  |  | 299,383 |  |  | — |  |  | — |  |  | 299,383 |
Repayment of long-term debt | — |  |  | (12,299 | ) |  | (200 | ) |  | — |  |  | (12,499 | )
Advances and contributions in aid for construction | — |  |  | 13,288 |  |  | 342 |  |  | — |  |  | 13,630 |
Refunds of advances for construction | — |  |  | (5,452 | ) |  | (10 | ) |  | — |  |  | (5,462 | )
Repurchase of common stock | (1,496 | ) |  | — |  |  | — |  |  | — |  |  | (1,496 | )
Dividends paid to non-affiliates | (27,029 | ) |  | — |  |  | — |  |  | — |  |  | (27,029 | )
Dividends paid to affiliates | — |  |  | (25,959 | ) |  | (1,070 | ) |  | 27,029 |  |  | — |
Net cash (used in) provided by financing activities | (8,525 | ) |  | 70,090 |  |  | (1,545 | ) |  | 6,507 |  |  | 66,527 |
Change in cash, cash equivalents, and restricted cash | (2,283 | ) |  | (25,737 | ) |  | (240 | ) |  | — |  |  | (28,260 | )
Cash, cash equivalents, and restricted cash at beginning of period | 4,728 |  |  | 81,453 |  |  | 9,171 |  |  | — |  |  | 95,352 |
Cash, cash equivalents, and restricted cash at end of period | $ | 2,445 |  |  | $ | 55,716 |  |  | $ | 8,931 |  |  | — |  |  | $ | 67,092 |

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