XML 51 R26.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Regulatory Assets and Liabilities (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2014
Regulatory Assets and Liabilities Disclosure [Abstract] |
Schedule of Regulatory Assets | Regulatory assets and liabilities are comprised of the following as of September 30, 2014 and December 31, 2013:
Description |  | September 30, 2014 |  | December 31, 2013
Regulatory assets: |  |  |  |
Income tax temporary differences, net |  | $ | 8,220 |  |  | 8,220 |
Postretirement pensions and other medical benefits |  | 62,949 |  |  | 62,949 |
2012 General Rate Case true-up |  | 46,456 |  |  | — |
Pension balancing account |  | 2,924 |  |  | 9,734 |
Water rate assistance program balancing account |  | 2,189 |  |  | 2,590 |
Water supply balancing accounts |  | 1,239 |  |  | — |
Other |  | 5,134 |  |  | 4,725 |
Total regulatory assets |  | $ | 129,111 |  |  | 88,218 |
Regulatory liabilities: |  |  |  |
Cost of capital memorandum account |  | $ | 2,266 |  |  | 2,297 |
Water supply balancing accounts |  | — |  |  | 2,378 |
Total regulatory liabilities |  | $ | 2,266 |  |  | 4,675 |
Total regulatory assets, net in Consolidated Balance Sheets |  | $ | 126,845 |  |  | 83,543 |
Less: current regulatory asset, net |  | 17,308 |  |  | — |
Total regulatory assets, net, less current portion |  | $ | 109,537 |  |  | 83,543 |
Schedule of Regulatory Liabilities | Regulatory assets and liabilities are comprised of the following as of September 30, 2014 and December 31, 2013:
Description |  | September 30, 2014 |  | December 31, 2013
Regulatory assets: |  |  |  |
Income tax temporary differences, net |  | $ | 8,220 |  |  | 8,220 |
Postretirement pensions and other medical benefits |  | 62,949 |  |  | 62,949 |
2012 General Rate Case true-up |  | 46,456 |  |  | — |
Pension balancing account |  | 2,924 |  |  | 9,734 |
Water rate assistance program balancing account |  | 2,189 |  |  | 2,590 |
Water supply balancing accounts |  | 1,239 |  |  | — |
Other |  | 5,134 |  |  | 4,725 |
Total regulatory assets |  | $ | 129,111 |  |  | 88,218 |
Regulatory liabilities: |  |  |  |
Cost of capital memorandum account |  | $ | 2,266 |  |  | 2,297 |
Water supply balancing accounts |  | — |  |  | 2,378 |
Total regulatory liabilities |  | $ | 2,266 |  |  | 4,675 |
Total regulatory assets, net in Consolidated Balance Sheets |  | $ | 126,845 |  |  | 83,543 |
Less: current regulatory asset, net |  | 17,308 |  |  | — |
Total regulatory assets, net, less current portion |  | $ | 109,537 |  |  | 83,543 |

X
- Details
Name: | us-gaap_RegulatoryAssetsAndLiabilitiesDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets that are created when regulatory agencies permit public utilities to defer certain costs included in rate-setting to the balance sheet. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 340 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44250-110382 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 715 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6501251&loc=d3e52485-110419 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 340 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44264-110382 + Details
Name: | us-gaap_ScheduleOfRegulatoryAssetsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of regulatory liabilities. Detailed information about liabilities that result from rate actions of a regulator. Rate actions of a regulator can impose a liability on a regulated enterprise resulting in a regulatory liability. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 405 -Section 25 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6500807&loc=d3e48068-110394 + Details
Name: | us-gaap_ScheduleOfRegulatoryLiabilitiesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration