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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2021
Accounting Policies [Abstract] |
Disaggregation of revenue | The following table disaggregates the Company’s operating revenue by source for the years ended December 31, 2021, 2020 and 2019:
| 2021 |  | 2020 |  | 2019
Revenue from contracts with customers | $ | 765,704 |  |  | $ | 697,577 |  |  | $ | 664,358 |
Regulatory balancing account revenue | 25,205 |  |  | 96,730 |  |  | 50,199 |
Total operating revenue | $ | 790,909 |  |  | $ | 794,307 |  |  | $ | 714,557 |
In the following table, revenue from contracts with customers is disaggregated by class of customers for the years ended December 31, 2021, 2020 and 2019:
| 2021 |  | 2020 |  | 2019
Residential | $ | 528,843 |  |  | $ | 486,065 |  |  | $ | 446,323 |
Business | 144,565 |  |  | 125,819 |  |  | 129,223 |
Industrial | 26,569 |  |  | 29,088 |  |  | 31,857 |
Public authorities | 40,501 |  |  | 35,776 |  |  | 33,862 |
Other* | 25,226 |  |  | 20,829 |  |  | 23,093 |
Total revenue from contracts with customers | $ | 765,704 |  |  | $ | 697,577 |  |  | $ | 664,358 |
_______________________________________________________________________________ * Other includes accrued unbilled revenue The following tables disaggregate the Company’s non-regulated revenue by source for the years ended December 31, 2021, 2020, and 2019:
| 2021 |  | 2020 |  | 2019
Operating and maintenance revenue | $ | 16,276 |  |  | $ | 11,481 |  |  | $ | 12,655 |
Other non-regulated revenue | 3,741 |  |  | 3,043 |  |  | 4,271 |
Non-regulated revenue from contracts with customers | 20,017 |  |  | 14,524 |  |  | 16,926 |
Lease revenue | 2,744 |  |  | 2,398 |  |  | 2,279 |
Total non-regulated revenue | $ | 22,761 |  |  | $ | 16,922 |  |  | $ | 19,205 |
Schedule of lease payments to be received | Maturities of lease payments to be received are as follows:
Year Ending December 31, | Operating Leases
2022 | $ | 2,274 |
2023 | 1,807 |
2024 | 1,532 |
2025 | 1,080 |
2026 | 631 |
Thereafter | 88 |
Schedule of activities in the allowance for doubtful accounts | The following table presents the activity in the allowance for credit losses for the periods ended December 31, 2021, 2020, and 2019.
| 2021 |  | 2020 |  | 2019
Beginning Balance | $ | 5,246 |  |  | $ | 771 |  |  | 757 |
Provision for credit loss expense | 1,088 |  |  | 5,716 |  |  | $ | 1,664 |
Write-offs | (3,113) |  |  | (1,730) |  |  | $ | (2,156) |
Recoveries | 522 |  |  | 489 |  |  | $ | 506 |
Total ending allowance balance | $ | 3,743 |  |  | $ | 5,246 |  |  | $ | 771 |
Other Receivables As of December 31, 2021 and 2020, other receivables were:
| 2021 |  | 2020
Accounts receivables from developers | $ | 6,909 |  |  | $ | 9,077 |
Income tax receivables | 5,579 |  |  | 5,561 |
Other | 5,964 |  |  | 5,693 |
Total other receivables | $ | 18,452 |  |  | $ | 20,331 |
Schedule of depreciable plant and equipment | The following table represents depreciable plant and equipment as of December 31:
| 2021 |  | 2020
Equipment | $ | 833,313 |  |  | $ | 785,578 |
Office buildings and other structures | 319,528 |  |  | 305,791 |
Transmission and distribution plant | 2,746,788 |  |  | 2,554,401 |
Total | $ | 3,899,629 |  |  | $ | 3,645,770 |
Schedule of estimated useful lives of depreciable plant and equipment | 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
Schedule of allowance for funds used during construction | The amount of AFUDC related to equity funds and to borrowed funds for 2021, 2020, and 2019 are shown in the table below:
| 2021 |  | 2020 |  | 2019
Allowance for equity funds used during construction | $ | 3,186 |  |  | $ | 4,976 |  |  | $ | 6,685 |
Allowance for borrowed funds used during construction | 1,766 |  |  | 3,185 |  |  | 3,670 |
Total | $ | 4,952 |  |  | $ | 8,161 |  |  | $ | 10,355 |
Asset retirement obligations | The following is a reconciliation of the beginning and ending aggregate carrying amount of asset retirement obligations, which are included in “Other long-term liabilities” on the consolidated balance sheets as of December 31, 2021 and 2020:
| 2021 |  | 2020
Obligation at beginning of the year | $ | 27,849 |  |  | $ | 25,646 |
Additional liabilities incurred | 119 |  |  | 640 |
Liabilities settled | (201) |  |  | (12) |
Accretion | 1,692 |  |  | 1,575 |
Obligation at the end of the year | $ | 29,459 |  |  | $ | 27,849 |
Schedule of cash, cash equivalents and restricted cash | 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 as of December 31:
| 2021 |  | 2020
Cash and cash equivalents | $ | 78,380 |  |  | $ | 44,555 |
Restricted cash (included in "taxes, prepaid expenses, and other assets") | 2,273 |  |  | 574 |
Total cash, cash equivalents, and restricted cash shown in the statements of cash flows | $ | 80,653 |  |  | $ | 45,129 |
Schedule Of Customer Advances For Construction, Refunds Due | Estimated refunds of advances are shown in the table below.
Year Ending December 31, | Refunds of Advances
2022 | $ | 8,750 |
2023 | 8,732 |
2024 | 8,699 |
2025 | 8,586 |
2026 | 8,507 |
Thereafter | 154,812 |
Total refunds | $ | 198,086 |
Schedule of SARs which were dilutive |
| 2021 |  | 2020 |  | 2019
| (In thousands, except per share data)
Net income | $ | 100,979 |  |  | $ | 96,831 |  |  | $ | 63,116 |
Net loss attributable to noncontrolling interests | (146) |  |  | — |  |  | — |
Net income attributable to California Water Service Group | $ | 101,125 |  |  | $ | 96,831 |  |  | $ | 63,116 |
Weighted average common shares, basic | 51,633 |  |  | 49,274 |  |  | 48,168 |
Weighted average common shares, dilutive | 51,633 |  |  | 49,274 |  |  | 48,168 |
Earnings per share—basic | $ | 1.96 |  |  | $ | 1.97 |  |  | $ | 1.31 |
Earnings per share—diluted | $ | 1.96 |  |  | $ | 1.97 |  |  | $ | 1.31 |

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