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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 12 Months Ended
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Dec. 31, 2020
Accounting Policies [Abstract] |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Operating Revenue The following table disaggregates the Company’s operating revenue by source for the years ended December 31, 2020, 2019, and 2018:
| 2020 |  | 2019 |  | 2018
Revenue from contracts with customers | $ | 697,577 |  |  | $ | 664,358 |  |  | $ | 674,736 |
Regulatory balancing account revenue | 96,730 |  |  | 50,199 |  |  | 23,460 |
Total operating revenue | $ | 794,307 |  |  | $ | 714,557 |  |  | $ | 698,196 |
Revenue from contracts with customers The Company principally generates operating revenue from contracts with customers by providing regulated water and wastewater services at tariff-rates authorized by the Commissions in the states in which they operate and non-regulated water and wastewater services at rates authorized by contracts with government agencies. Revenue from contracts with customers reflects amounts billed for the volume of consumption at authorized per unit rates, for a service charge, and for other authorized charges. The Company satisfies its performance obligation to provide water and wastewater services over time as services are rendered. The Company applies the invoice practical expedient and recognizes revenue from contracts with customers in the amount for which the Company has a right to invoice. The Company has a right to invoice for the volume of consumption, for the service charge, and for other authorized charges. The measurement of sales to customers is generally based on the reading of their meters, which occurs on a systematic basis throughout the month. At the end of each month, the Company estimates consumption since the date of the last meter reading and a corresponding unbilled revenue is recognized. The estimate is based upon the number of unbilled days that month and the average daily customer billing rate from the previous month (which fluctuates based upon customer usage). Contract terms are generally short-term and at will by customers and, as a result, no separate financing component is recognized for the Company's collections from customers, which generally require payment within 30 days of billing. The Company applies judgment, based principally on historical payment experience, in estimating its customers’ ability to pay. Certain customers are not billed for volumetric consumption, but are instead billed a flat rate at the beginning of each monthly service period. The amount billed is initially deferred and subsequently recognized over the monthly service period, as the performance obligation is satisfied. The deferred revenue balance or contract liability, which is included in "other accrued liabilities" on the consolidated balance sheets, is inconsequential. In the following table, revenue from contracts with customers is disaggregated by class of customers for the years ended December 31, 2020, 2019, and 2018:
| 2020 |  | 2019 |  | 2018
Residential | $ | 486,065 |  |  | $ | 446,323 |  |  | $ | 450,062 |
Business | 125,819 |  |  | 129,223 |  |  | 130,041 |
Industrial | 29,088 |  |  | 31,857 |  |  | 34,236 |
Public authorities | 35,776 |  |  | 33,862 |  |  | 34,511 |
Other* | 20,829 |  |  | 23,093 |  |  | 25,886 |
Total revenue from contracts with customers | $ | 697,577 |  |  | $ | 664,358 |  |  | $ | 674,736 |
_______________________________________________________________________________ * Other includes accrued unbilled revenue Regulatory balancing account revenue The Company’s ability to recover revenue requirements authorized by the California Public Utilities Commission (CPUC) in its triennial general rate case (GRC) is decoupled from the volume of the sales. Regulatory balancing account revenue is revenue related to rate mechanisms authorized in California by the CPUC, which allow the Company to recover the authorized revenue and are not considered contracts with customers. These mechanisms include the following: The Water Revenue Adjustment Mechanism (WRAM) allows the Company to recognize the adopted level of volumetric revenues. The variance between adopted volumetric revenues and actual billed volumetric revenues for metered accounts is recorded as regulatory balancing account revenue. Cost-recovery rates, such as the Modified Cost Balancing Account (MCBA), Conservation Expense Balancing Account (CEBA), Pension Cost Balancing Account (PCBA), and Health Cost Balancing Account (HCBA), generally provide for recovery of the adopted levels of expenses for purchased water, purchased power, pump taxes, water conservation program costs, pension, and health care. Variances between adopted and actual costs are recorded as regulatory balancing account revenue. As a result of the delay in the approval of the 2018 GRC, the CPUC authorized Cal Water to track the effect of the delay on customer billings in an Interim Rates Memorandum Account (IRMA) effective January 1, 2020. Variances between actual customer billings and those that would have been billed assuming the GRC had been effective January 1, 2020 are recorded as regulatory balancing account revenue. The 2018 GRC was approved in December of 2020 and final rates for the 2018 GRC were not implemented in 2020; as a result, Cal Water calculated and recorded this difference for all of 2020. Cal Water determined that the IRMA met regulatory asset recognition criteria under accounting standards for regulated utilities. Each district's WRAM and MCBA regulatory assets and liabilities are allowed to be netted against one another. The Company recognizes regulatory balancing account revenues that have been authorized for rate recovery, are objectively determinable and probable of recovery, and are expected to be collected within 24 months. To the extent that regulatory balancing account revenue is estimated to be collectible beyond 24 months, recognition is deferred. Non-Regulated Revenue The following tables disaggregate the Company’s non-regulated revenue by source for the years ended December 31, 2020, 2019, and 2018:
| 2020 |  | 2019 |  | 2018
Operating and maintenance revenue | $ | 11,481 |  |  | $ | 12,655 |  |  | $ | 10,392 |
Other non-regulated revenue | 3,043 |  |  | 4,271 |  |  | 5,413 |
Non-regulated revenue from contracts with customers | $ | 14,524 |  |  | $ | 16,926 |  |  | $ | 15,805 |
Lease revenue | 2,398 |  |  | 2,279 |  |  | 2,467 |
Total non-regulated revenue | $ | 16,922 |  |  | $ | 19,205 |  |  | $ | 18,272 |
Operating and maintenance services are provided for non-regulated water and wastewater systems owned by private companies and municipalities. The Company negotiates formal agreements with the customers, under which they provide operating, maintenance and customer billing services related to the customers’ water system. The formal agreements outline the fee schedule for the services provided. The agreements typically call for a fee-per-service or a flat-rate amount per month. The Company satisfies its performance obligation of providing operating and maintenance services over time as services are rendered; as a result, the Company employs the invoice practical expedient and recognizes revenue in the amount that it has the right to invoice. Contract terms are generally short-term and, as a result, no separate financing component is recognized for its collections from customers, which generally require payment within 30 days of billing. Other non-regulated revenue primarily relates to services for the design and installation of water mains and other water infrastructure for customers outside the regulated service areas and insurance program administration. Lease revenue is not considered revenue from contracts with customers and is recognized following operating lease standards. The Company is the lessor in operating lease agreements with telecommunications companies under which cellular phone antennas are placed on the Company's property. The Company provides the lessee the right to ingress and egress across lessor property to access the antennas. The minimum rents are recognized on a straight-line basis over the terms of the leases, which may span multiple years. The excess rents are recognized over amounts contractually due pursuant to the underlying leases and is included in a deferred receivable account in the accompanying balance sheet. The leases generally have terms of 5 to 10 years, with lessee options to extend the lease for up to 15 years. The exercise of lease renewal options is at the lessee’s sole discretion. Most of the Company’s lease agreements contain mutual termination options that require prior written notice by either lessee or lessor. A subset of the Company’s leases contains variable lease payments that depend on changes in the consumer price index (CPI). The Company determines if an arrangement is a lease at inception. Generally, a lease agreement exists if the Company determines that the arrangement gives the lessee control over the use of an identified asset and obtains substantially all of the benefits from the identified asset. Maturities of lease payments to be received are as follows:
Year Ending December 31, | Operating Leases
2021 | $ | 2,779 |
2022 | 1,916 |
2023 | 1,438 |
2024 | 1,152 |
2025 | 688 |
Thereafter | 319 |
Allowance for Credit Losses The Company measures expected credit losses for Customer Receivables, Other Receivables, and Unbilled Revenue on an aggregated level. These receivables are generally trade receivables due in one year or less or expected to be billed and collected in one year or less. The expected credit losses for Other Receivables and Unbilled Revenue are inconsequential. Customer receivables include receivables for water and wastewater services provided to residential customers, business, industrial, public authorities, and other customers. The expected credit losses for business, industrial, public authorities, and other customers are inconsequential. The overall risks related to the Company’s receivables are low as water and wastewater services are seen as essential services. The estimate for the allowance for credit losses is based on a historical loss ratio, in conjunction with a qualitative assessment of elements that impact the collectability of receivables to determine if the allowance for credit losses should be further adjusted in accordance with the accounting guidance for credit losses. Management contemplates available current information such as changes in economic factors, regulatory matters, industry trends, payment options and programs available to customers, and the methods that the Company is able to utilize to ensure payment. In 2020, the Company reviewed its allowance for credit losses utilizing a quantitative assessment, which included trend analysis of customer billing and collection, aging by customer class, and unemployment rates since the outbreak of COVID-19 in the first quarter of 2020. The Company also utilized a qualitative assessment, which considered the future collectability on customer outstanding balances, management's estimate of the cash recovery, and a general assessment of the economic conditions of the locations the Company serves due to the outbreak of COVID-19. The Company is complying with the CPUC requirements to suspend customer disconnections for non-payment and ceased agency collection activities, and anticipates this situation will continue until further notice. Based on the above assessments, the Company expects an increase in customer receivable write-offs as compared to historical experiences and adjusted its allowance for credit losses, accordingly. The following table presents the activity in the allowance for credit losses for the period ended December 31, 2020, 2019 and 2018.
| 2020 |  | 2019 |  | 2018
Beginning Balance | $ | 771 |  |  | $ | 757 |  |  | 773 |
Provision for credit loss expense | 5,716 |  |  | 1,664 |  |  | $ | 1,703 |
Write-offs | (1,730) |  |  | (2,156) |  |  | $ | (2,210) |
Recoveries | 489 |  |  | 506 |  |  | $ | 491 |
Total ending allowance balance | $ | 5,246 |  |  | $ | 771 |  |  | $ | 757 |
Other Receivables As of December 31, 2020 and 2019, other receivables were:
| 2020 |  | 2019
Accounts receivables from developers | 9,077 |  |  | 6,299 |
Income tax receivables | 5,561 |  |  | 764 |
Other | 5,693 |  |  | 7,124 |
Total other receivables | $ | 20,331 |  |  | $ | 14,187 |
Utility Plant Utility plant is carried at original cost when first constructed or purchased, or at fair value when acquired through acquisition. When depreciable plant is retired, the cost is eliminated from utility plant accounts and such costs are charged against accumulated depreciation. Maintenance of utility plant is charged to operating expenses as incurred. Maintenance projects are not accrued for in advance. Intangible assets acquired as part of water systems purchased are recorded at fair value. All other intangibles have been recorded at cost and are amortized over their useful life. The following table represents depreciable plant and equipment as of December 31:
| 2020 |  | 2019
Equipment | $ | 785,578 |  |  | $ | 726,475 |
Office buildings and other structures | 305,791 |  |  | 281,462 |
Transmission and distribution plant | 2,554,401 |  |  | 2,227,478 |
Total | $ | 3,645,770 |  |  | $ | 3,235,415 |
Depreciation of utility plant is computed on a straight-line basis over the assets' estimated useful lives including cost of removal of certain assets as follows:
| Useful Lives
Equipment | 5 to 50 years
Transmission and distribution plant | 40 to 65 years
Office Buildings and other structures | 50 years
The provision for depreciation expressed as a percentage of the aggregate depreciable asset balances was 2.94% in 2020, 2.96% in 2019, and 3.02% in 2018. Allowance for funds used during construction (AFUDC) The AFUDC represents the capitalized cost of funds used to finance the construction of the utility plant. In general, AFUDC is applied to Cal Water construction projects requiring more than one month to complete. No AFUDC is applied to projects funded by customer advances for construction, contributions in aid of construction, or applicable state-revolving fund loans. AFUDC includes the net cost of borrowed funds and a rate of return on other funds when used, and is recovered through water rates as the utility plant is depreciated. The amount of AFUDC related to equity funds and to borrowed funds for 2020, 2019, and 2018 are shown in the table below:
| 2020 |  | 2019 |  | 2018
Allowance for equity funds used during construction | $ | 4,976 |  |  | $ | 6,685 |  |  | $ | 3,954 |
Allowance for borrowed funds used during construction | 3,185 |  |  | 3,670 |  |  | 2,063 |
Total | $ | 8,161 |  |  | $ | 10,355 |  |  | $ | 6,017 |
Asset Retirement Obligation The Company has a legal obligation to retire wells in accordance with State Water Resources Control Board regulations. In addition, upon decommission of a wastewater plant or lift station certain wastewater infrastructure would need to be retired in accordance with State Water Resources Control Board regulations. An asset retirement cost and corresponding retirement obligation is recorded when a well or waste water infrastructure is placed into service. As of December 31, 2020 and 2019, the retirement obligation is estimated to be $27.8 million and $25.6 million, respectively. The retirement obligation is recorded as part of "Other long-term liabilities" within the Consolidated Balance Sheet. The change only impacted the consolidated balance sheets as the Company recognizes a regulatory asset or liability for the timing differences between the recognition of expenses and costs recovered through the ratemaking process. Cash, Cash Equivalents, and Restricted Cash Cash and cash equivalents include highly liquid investments with remaining maturities of three months or less at the time of acquisition. In 2020 and 2019, restricted cash includes $0.6 million, of proceeds collected through a surcharge on certain customers' bills plus interest earned on the proceeds and is used to service California Safe Drinking Water Bond obligations. The following table provides a reconciliation of cash, cash equivalents, and restricted cash within the Consolidated Balance Sheets that total to the amounts shown on the Consolidated Statements of Cash Flows:
| December 31, 2020 |  | December 31, 2019
Cash and cash equivalents | 44,555 |  |  | 42,653 |
Restricted cash (included in "taxes, prepaid expenses, and other assets") | 574 |  |  | 645 |
Total cash, cash equivalents, and restricted cash shown in the statements of cash flows | $ | 45,129 |  |  | $ | 43,298 |
Regulatory Assets and Liabilities Because the Company operates almost exclusively in a regulated business, the Company is subject to the accounting standards for regulated utilities. The Commissions in the states in which the Company operates establish rates that are designed to permit the recovery of the cost of service and a return on investment. The Company capitalizes and records regulatory assets for costs that would otherwise be charged to expense if it is probable that the incurred costs will be recovered in future rates. Regulatory assets are amortized over the future periods that the costs are expected to be recovered. If costs expected to be incurred in the future are currently being recovered through rates, the Company records those expected future costs as regulatory liabilities. In general, the Company does not earn a return on regulatory assets if the related costs do not accrue interest. Accordingly, the Company earns a return only on its regulatory assets for net WRAM and MCBA, PCBA, HCBA, and IRMA receivables. In addition, the Company records regulatory liabilities when the Commissions require a refund to be made to the Company's customers over future periods. Determining probability requires significant judgment by management and includes, but is not limited to, consideration of testimony presented in regulatory hearings, proposed regulatory decisions, final regulatory orders, and the strength or status of applications for rehearing or state court appeals. If the Company determines that a portion of the Company's assets used in utility operations is not recoverable in customer rates, the Company would be required to recognize the loss of the assets disallowed. See Note 4 - Regulatory Assets and Liabilities for details of the Company's regulatory assets and liabilities. Impairment of Long-Lived Assets, Intangibles and Goodwill The Company's long-lived assets include transmission and distribution plant, equipment, land, buildings, and intangible assets. Long-lived assets, other than land, are depreciated or amortized over their estimated useful lives, and are reviewed for impairment whenever changes in circumstances indicate the carrying value of the assets may not be recoverable. Such circumstances would include items such as a significant decrease in the market value of a long-lived asset, a significant adverse change in the manner in which the asset is being used or planned to be used or in its physical condition, or a history of operating or cash flow losses associated with the uses of the asset. In addition, changes in the expected useful life of these long-lived assets may also be an impairment indicator. When such events or changes occur, the Company estimates the fair value of the asset from future cash flows expected to result from the use and, if applicable, the eventual disposition of the assets, and compare that to the carrying value of the asset. If the carrying value is greater than the fair value, then an impairment loss is recognized equal to the amount by which the asset's carrying value exceeds its fair value. The key variables that must be estimated include assumptions regarding sales volume, rates, operating costs, labor and other benefit costs, capital additions, assumed discount rates and other economic factors. These variables require significant management judgment and include inherent uncertainties since they are forecasting future events. A variation in the assumptions used could lead to a different conclusion regarding the realizability of an asset and, thus could have a significant effect on the consolidated financial statements. Goodwill is measured as the excess of the cost of an acquisition over the sum of the amounts assigned to identifiable assets acquired less liabilities assumed. Goodwill is not amortized but instead is reviewed annually at November 30 th for impairment or more frequently if impairment indicators arise. The impairment test is performed at the reporting unit level using fair-value based approach in which the fair value of the reporting unit is compared to the reporting unit's carrying value. If the fair value of the reporting unit is less than its carrying amount, then an impairment loss is recognized equal to the difference. Long-Term Debt Premium, Discount and Expense The premiums, discounts, and issuance expenses on long-term debt are amortized over the original lives of the related debt on a straight-line basis which approximates the effective interest method. Premiums paid on the early redemption of certain debt and the unamortized original issuance discount and expense are amortized over the life of new debt issued in conjunction with the early redemption. Amortization expense included in interest expense for 2020, 2019, and 2018 was $0.4 million, $0.7 million, and $1.1 million, respectively. Advances for Construction Advances for construction consist of payments received from developers for installation of water production and distribution facilities to serve new developments. Advances are excluded from rate base for rate setting purposes. Annual refunds are made to developers without interest. Advances of $195.6 million, and $191.1 million at December 31, 2020 and 2019, respectively, will be refunded primarily over a 40-year period in equal annual amounts. Estimated refunds of advances are shown in the table below.
Year Ending December 31, | Refunds of Advances
2021 | $ | 8,935 |
2022 | 8,841 |
2023 | 8,791 |
2024 | 8,689 |
2025 | 8,434 |
Thereafter | 151,935 |
Total refunds | $ | 195,625 |
Contributions in Aid of Construction Contributions in aid of construction represent payments received from developers, primarily for fire protection purposes, which are not subject to refunds. Facilities funded by contributions are included in utility plant, but excluded from rate base. Depreciation related to assets acquired from contributions is charged to the Contributions in Aid of Construction account. Income Taxes The Company accounts for income taxes using the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Measurement of the deferred tax assets and liabilities is at enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the period that includes the enactment date. The Company evaluates the need for a valuation allowance on deferred tax assets based on historical taxable income and projected taxable income for future tax years. Historically the Commissions reduced revenue requirements for the tax effects of certain originating temporary differences and allowed recovery of these tax costs as the related temporary differences reverse. The Commissions have granted the Company rate increases to reflect the normalization of the tax benefits of the federal accelerated methods and available Investment Tax Credits (ITC) for all assets placed in service after 1980. ITCs are deferred and amortized over the lives of the related properties for book purposes. The CPUC sets rates utilizing the flow through method of accounting for state income taxes. With the enactment of the TCJA, Contributions in Aid of Construction received from developers after December 22, 2017 became taxable for federal income tax purposes. The accounting standards for accounting for uncertainty in income taxes allows the inclusion of interest and penalties related to uncertain tax positions as a component of income taxes. (see Note 11 - Income Taxes). Workers' Compensation For workers' compensation, the Company estimates the liability associated with claims submitted and claims not yet submitted based on historical data. Expenses for workers compensation insurance are included in rates on a pay-as-you-go basis. Therefore, a corresponding regulatory asset has been recorded. Earnings per Share The computations of basic and diluted earnings per share are noted below. Basic earnings per share are computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share reflect the potential dilution that could occur if securities or other contracts were exercised or converted into common stock. Restricted Stock Awards (RSAs) are included in the common shares outstanding because the shares have all the same voting and dividend rights as issued and unrestricted common stock. Restricted Stock Unit Awards (RSUs) are not included in diluted shares for financial reporting until authorized by the Organization & Compensation Committee of the Board of Directors.
| 2020 |  | 2019 |  | 2018
| (In thousands, except per share data)
Net income available to common stockholders | $ | 96,831 |  |  | $ | 63,116 |  |  | $ | 65,584 |
Weighted average common shares, basic | 49,274 |  |  | 48,168 |  |  | 48,060 |
Weighted average common shares, dilutive | 49,274 |  |  | 48,168 |  |  | 48,060 |
Earnings per share—basic | $ | 1.97 |  |  | $ | 1.31 |  |  | $ | 1.36 |
Earnings per share—diluted | $ | 1.97 |  |  | $ | 1.31 |  |  | $ | 1.36 |
Stock-based Compensation Stock-based compensation cost is measured at the grant date based on the fair value of the award. The Company recognizes compensation expense on a straight-line basis over the requisite service period, which is the vesting period. Comprehensive Income or Loss Comprehensive income for all periods presented was the same as net income. Accumulated Other Comprehensive Income The Company did not have any accumulated other comprehensive income or loss transactions as of December 31, 2020 and 2019. Adoption of New Accounting Standards in 2020 In June of 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which changed the impairment model for certain financial assets that have a contractual right to receive cash, including trade and loan receivables. The new model required recognition based upon an estimation of expected credit losses rather than recognition of losses when it is probable that they have been incurred. ASU 2016-13 was effective for annual reporting periods beginning after December 15, 2019, with early adoption permitted. The Company adopted the standard utilizing the modified retrospective method for its trade receivables, unbilled revenue, and other receivables on January 1, 2020. Based on the composition of the Company’s trade receivables, unbilled revenue, and other receivables and expected future losses, the adoption of ASU 2016-13 did not have a material impact on its consolidated financial statements. In January of 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment, which eliminated the second step of the goodwill impairment test that required a hypothetical purchase price allocation to measure goodwill impairment. Under the new guidance, a goodwill impairment loss will be measured at the amount by which a reporting unit’s carrying amount exceeds its fair value, not to exceed the carrying amount of goodwill. ASU 2017-04 was effective for annual reporting periods beginning after December 15, 2019, with early adoption permitted for any impairment test performed on testing dates after January 1, 2017. The Company adopted the standard on January 1, 2020 and the adoption of the standard did not have a material impact on its consolidated financial statements. In August of 2018, the FASB issued ASU 2018-13, F air Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure for Fair Value Measurement, which modified the disclosure requirements on fair value measurements. The modifications in this update eliminated, amended, and added disclosure requirements for fair value measurements. ASU 2018-13 was effective for annual reporting periods beginning after December 15, 2019, with early adoption permitted. The Company adopted the standard in part prospectively and in part retrospectively, in accordance with the requirements of ASU 2018-13, on January 1, 2020. Since the Company does not have level 3 fair value measurements or transfers between level 1 and level 2 fair value measurements, the adoption of the standard did not have a material impact on its footnote disclosures. In August of 2018, the FASB issued ASU No. 2018-14, an amendment to ASC 715, Compensation - Retirement Benefits - General (subtopic 715-20) Disclosure Framework: Changes to the Disclosure Requirements for Defined Benefit Plans, which modifies the disclosures required for defined benefit pension and other postretirement benefit plans. ASU 2018-14 removed disclosures that are no longer considered cost-beneficial, clarified the specific requirements of certain disclosures and added new disclosure requirements identified as relevant. The guidance was effective for fiscal years ending after December 15, 2020, with early adoption permitted. The Company adopted the standard in 2020 and applied the amendments to the footnote disclosures on a retrospective basis. The amendments did not have material impact on the Company's footnote disclosures.

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