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Summary of Significant Accounting Policies (Tables)

9 Months Ended

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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