

	Three months ended March 31, 2016											Three months ended March 31, 2015
	Beginning Balance			Revenue Increase (Reduction)		Refunds (Collections)		Surcharge Offset		Ending Balance		Beginning Balance			Revenue Increase (Reduction)		Refunds (Collections)		Surcharge Offset	Ending Balance

Memorandum accounts:
2014 WCMA*	$	2,944		—		(517	)	—		2,427		$	—		—		—		—	—
2015 WCMA*	5,372			(20	)	—		—		5,352		—			—		—		—	—
2016 WCMA	—			3,014		—		(3,014	)	—		—			—		—		—	—
All others	594			517		(1	)	—		1,110		(1,377		)	423		165		—	(789	)
Total memorandum accounts	8,910			3,511		(518	)	(3,014	)	8,889		(1,377		)	423		165		—	(789	)

Balancing accounts, net assets:
Water supply costs	2,771			(313	)	(22	)	—		2,436		890			(12	)	(53	)	—	825
Drought surcharges	(359		)	—		(3,167	)	3,014		(512	)	—			—		—		—	—
Pension	(552		)	280		(155	)	—		(427	)	1,412			(606	)	(383	)	—	423
2012 General Rate Case true-up	33,070			—		(2,498	)	—		30,572		44,400			1,876		(2,759	)	—	43,517
All others	1,366			(130	)	(11	)	—		1,225		1,736			(114	)	(29	)	—	1,593
Total balancing accounts	$	36,296		(163	)	(5,853	)	3,014		33,294		$	48,438		1,144		(3,224	)	—	46,358

Total	$	45,206		3,348		(6,371	)	—		42,183		$	47,061		1,567		(3,059	)	—	45,569

* As of March 31, 2016, the reserve balance for the 2014 WCMA and 2015 WCMA was $1,278 and $2,343, respectively, which has been netted from the balances above. There was no reserve recorded for the 2014 WCMA and 2015 WCMA at March 31, 2015.