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Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2021

Accounting Policies [Abstract]

Disaggregation of Revenue

The following table disaggregates the Company’s operating revenue by source for the three months ended March 31, 2021 and 2020:

			Three Months Ended March 31
			2021						2020
Revenue from contracts with customers			$	146,528					$	134,833
Regulatory balancing account revenue (a)			1,209						(9,270)
Total operating revenue			$	147,737					$	125,563

(a) As further discussed below, no amounts were recorded 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 three months ended March 31, 2020 due to the delay in the resolution of the 2018 General Rate Case (GRC).

In the following table, revenue from contracts with customers is disaggregated by class of customers for the three months ended March 31, 2021 and 2020:

			Three Months Ended March 31
			2021						2020
Residential			$	101,371					$	92,544
Business			27,721						27,693
Industrial			6,043						7,878
Public authorities			6,403						5,897
Other (a)			4,990						821
Total revenue from contracts with customers			$	146,528					$	134,833

(a) Other includes accrued unbilled revenue.

The following table disaggregates the Company’s non-regulated revenue by source for the three months ended March 31, 2021 and 2020:

			Three Months Ended March 31
			2021						2020
Operating and maintenance revenue			$	4,087					$	2,499
Other non-regulated revenue			860						765
Non-regulated revenue from contracts with customers			$	4,947					$	3,264
Lease revenue			$	625					$	563
Total non-regulated revenue			$	5,572					$	3,827

Financing Receivable, Allowance for Credit Loss

The following table presents the activity in the allowance for credit losses for the period ended March 31, 2021 and December 31, 2020:

Allowance for credit losses			March 31, 2021						December 31, 2020
Beginning balance			5,246						771
Provision for credit loss expense			893						5,716
Write-offs			(579)						(1,730)
Recoveries			98						489
Total ending allowance balance			$	5,658					$	5,246

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:

			March 31, 2021						December 31, 2020
Cash and cash equivalents			84,387						44,555
Restricted cash (included in "taxes, prepaid expenses and other assets")			765						574
Total cash, cash equivalents, and restricted cash shown in the statements of cash flows			$	85,152					$	45,129

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:

			March 31, 2021						December 31, 2020
Cash and cash equivalents			84,387						44,555
Restricted cash (included in "taxes, prepaid expenses and other assets")			765						574
Total cash, cash equivalents, and restricted cash shown in the statements of cash flows			$	85,152					$	45,129

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