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Regulatory Assets and Liabilities (Details) - USD ($) $ in Thousands | 9 Months Ended |
--- | --- | ---
Sep. 30, 2019 | Dec. 31, 2018
Regulatory Assets and Liabilities |  |
Total Regulatory Assets | $ 382,484 | $ 353,569
Total Regulatory Liabilities | 200,657 | 211,275
Short-term portion of the regulatory assets | 33,437 | 42,394
Short-term portion of the regulatory liabilities | 6,887 | 12,213
Property-related temporary differences (tax benefits flowed through to customers) |  |
Regulatory Assets and Liabilities |  |
Total Regulatory Liabilities | 180,207 | 180,205
Health care balancing account |  |
Regulatory Assets and Liabilities |  |
Total Regulatory Liabilities | 4,315 | 3,516
Conservation program |  |
Regulatory Assets and Liabilities |  |
Total Regulatory Liabilities | 5,659 | 6,880
Net WRAM and MCBA long-term payable |  |
Regulatory Assets and Liabilities |  |
Total Regulatory Liabilities | 67 | 222
Tax accounting memorandum account |  |
Regulatory Assets and Liabilities |  |
Total Regulatory Liabilities | 785 | 5,039
Cost of capital memorandum account |  |
Regulatory Assets and Liabilities |  |
Total Regulatory Liabilities | 148 | 2,834
1,2,3 trichloropropane settlement proceeds |  |
Regulatory Assets and Liabilities |  |
Total Regulatory Liabilities | 9,204 | 12,142
Other regulatory liabilities |  |
Regulatory Assets and Liabilities |  |
Total Regulatory Liabilities | 272 | 437
Pension and retiree group health |  |
Regulatory Assets and Liabilities |  |
Total Regulatory Assets | 156,453 | 156,947
Property-related temporary differences (tax benefits flowed through to customers) |  |
Regulatory Assets and Liabilities |  |
Total Regulatory Assets | 100,943 | 99,376
Other accrued benefits |  |
Regulatory Assets and Liabilities |  |
Total Regulatory Assets | 21,183 | 20,588
Net WRAM and MCBA long-term accounts receivable |  |
Regulatory Assets and Liabilities |  |
Total Regulatory Assets | 30,454 | 17,134
Asset retirement obligations, net |  |
Regulatory Assets and Liabilities |  |
Total Regulatory Assets | $ 19,619 | 18,197
Interim rates long-term accounts receivable |  |
Regulatory Assets and Liabilities |  |
Recovery Period | 1 year |
Total Regulatory Assets | $ 4,642 | 4,642
Tank coating |  |
Regulatory Assets and Liabilities |  |
Recovery Period | 10 years |
Total Regulatory Assets | $ 13,745 | 11,196
Recoverable property losses |  |
Regulatory Assets and Liabilities |  |
Recovery Period | 10 years |
Total Regulatory Assets | $ 5,539 | 1,275
Pension balancing account |  |
Regulatory Assets and Liabilities |  |
Recovery Period | 1 year |
Total Regulatory Assets | $ 20,158 | 16,494
Other components of net periodic benefit cost |  |
Regulatory Assets and Liabilities |  |
Total Regulatory Assets | 4,641 | 3,221
Other regulatory assets |  |
Regulatory Assets and Liabilities |  |
Total Regulatory Assets | $ 5,107 | $ 4,499
Minimum | Net WRAM and MCBA long-term accounts receivable |  |
Regulatory Assets and Liabilities |  |
Recovery Period | 1 year |
Maximum | Net WRAM and MCBA long-term accounts receivable |  |
Regulatory Assets and Liabilities |  |
Recovery Period | 2 years |

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- Definition Carrying amount as of the balance sheet date of capitalized costs of regulated entities that are expected to be recovered through revenue sources within one year or the normal operating cycle, if longer. Such costs are capitalized if they meet both of the following criteria: a. It is probable that future revenue in an amount at least equal to the capitalized cost will result from inclusion of that cost in allowable costs for rate-making purposes. b. Based on available evidence, the future revenue will be provided to permit recovery of the previously incurred cost rather than to provide for expected levels of similar future costs. If the revenue will be provided through an automatic rate-adjustment clause, this criterion requires that the regulator's intent clearly be to permit recovery of the previously incurred cost. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 340 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44250-110382 + Details
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