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Summary of Significant Accounting Policies (Tables) | 9 Months Ended
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Sep. 30, 2020
Accounting Policies [Abstract] |
Disaggregation of Revenue | The following tables disaggregate the Company’s operating revenue by source for the three and nine months ended September 30, 2020 and 2019:
| Three Months Ended September 30
| 2020 |  | 2019
Revenue from contracts with customers | $ | 222,474 |  |  | $ | 214,963 |
Regulatory balancing account revenue (a) | 81,634 |  |  | 17,574 |
Total operating revenue | $ | 304,108 |  |  | $ | 232,537 |
| Nine Months Ended September 30
| 2020 |  | 2019
Revenue from contracts with customers | $ | 529,804 |  |  | $ | 499,840 |
Regulatory balancing account revenue (a) | 75,351 |  |  | 37,839 |
Total operating revenue | $ | 605,155 |  |  | $ | 537,679 |
(a) The adjustments for the Company’s Water Revenue Adjustment Mechanism (WRAM), Modified Cost Balancing Account (MCBA), Pension Cost Balancing Account (PCBA), and Health Cost Balancing Account (HCBA) for the first six months ended June 30, 2020 were recorded in the three months ended September 30, 2020 as the Company received a proposed decision for its 2018 General Rate Case for Cal Water (2018 GRC) in October of 2020. The Company also recorded an adjustment for its interim rate memorandum account (IRMA) where it was authorized to track the effect of the delay in the resolution of the 2018 GRC on customer billings. In the following tables, revenue from contracts with customers is disaggregated by class of customers for the three and nine months ended September 30, 2020 and 2019:
| Three Months Ended September 30
| 2020 |  | 2019
Residential | $ | 151,938 |  |  | $ | 139,137 |
Business | 36,951 |  |  | 38,247 |
Industrial | 7,496 |  |  | 9,077 |
Public authorities | 12,862 |  |  | 12,482 |
Other (a) | 13,227 |  |  | 16,020 |
Total revenue from contracts with customers | $ | 222,474 |  |  | $ | 214,963 |
| Nine Months Ended September 30
| 2020 |  | 2019
Residential | $ | 360,935 |  |  | $ | 330,745 |
Business | 93,175 |  |  | 95,433 |
Industrial | 21,996 |  |  | 23,866 |
Public authorities | 26,470 |  |  | 24,566 |
Other (a) | 27,228 |  |  | 25,230 |
Total revenue from contracts with customers | $ | 529,804 |  |  | $ | 499,840 |
(a) Other includes the accrued unbilled revenue. The following tables disaggregate the Company’s non-regulated revenue by source for the three and nine months ended September 30, 2020 and 2019:
| Three Months Ended September 30
| 2020 |  | 2019
Operating and maintenance revenue | $ | 2,680 |  |  | $ | 2,929 |
Other non-regulated revenue | 625 |  |  | 626 |
Non-regulated revenue from contracts with customers | $ | 3,305 |  |  | $ | 3,555 |
Lease revenue | $ | 629 |  |  | $ | 563 |
Total non-regulated revenue | $ | 3,934 |  |  | $ | 4,118 |
| Nine Months Ended September 30
| 2020 |  | 2019
Operating and maintenance revenue | $ | 7,969 |  |  | $ | 9,248 |
Other non-regulated revenue | 2,223 |  |  | 3,189 |
Non-regulated revenue from contracts with customers | $ | 10,192 |  |  | $ | 12,437 |
Lease revenue | $ | 1,777 |  |  | $ | 1,712 |
Total non-regulated revenue | $ | 11,969 |  |  | $ | 14,149 |
Financing Receivable, Allowance for Credit Loss | The following table presents the activity in the allowance for credit losses for the period ended September 30, 2020:
Allowance for credit losses | As of September 30, 2020
Beginning balance | 771 |
Provision for credit loss expense | 2,895 |
Write-offs | (1,317) |
Recoveries | 396 |
Total ending allowance balance | $ | 2,745 |
Schedule of Cash and Cash Equivalents | The following table provides a reconciliation of cash, cash equivalents, and restricted cash within the Condensed Consolidated Balance Sheets that sum to the total of the same such amounts shown on the Condensed Consolidated Statements of Cash Flows:
| September 30, 2020 |  | December 31, 2019
Cash and cash equivalents | 113,312 |  |  | 42,653 |
Restricted cash (included in "taxes, prepaid expenses and other assets") | 638 |  |  | 645 |
Total cash, cash equivalents, and restricted cash shown in the statements of cash flows | $ | 113,950 |  |  | $ | 43,298 |
Schedule of Cash, Cash Equivalents, and Restricted Cash | The following table provides a reconciliation of cash, cash equivalents, and restricted cash within the Condensed Consolidated Balance Sheets that sum to the total of the same such amounts shown on the Condensed Consolidated Statements of Cash Flows:
| September 30, 2020 |  | December 31, 2019
Cash and cash equivalents | 113,312 |  |  | 42,653 |
Restricted cash (included in "taxes, prepaid expenses and other assets") | 638 |  |  | 645 |
Total cash, cash equivalents, and restricted cash shown in the statements of cash flows | $ | 113,950 |  |  | $ | 43,298 |

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