XML 35 R24.htm IDEA: XBRL DOCUMENT v3.5.0.2
Balancing and Memorandum Account Recovery Procedures (Tables)
 6 Months Ended
Jun. 30, 2016
Regulated Operations [Abstract]  
Public Utilities General Disclosures
 
Three months ended June 30, 2016
 
Three months ended June 30, 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*
$
2,427

 
(152
)
 
(712
)
 
—

 
1,563

 
$
—

 
—

 
—

 
—

 
—

2015 WCMA*
5,352

 
(77
)
 
(528
)
 
—

 
4,747

 
—

 
—

 
—

 
—

 
—

2016 WCMA
—

 
3,747

 
—

 
(3,747
)
 
—

 
—

 
—

 
—

 
—

 
—

All others
1,110

 
551

 
—

 
—

 
1,661

 
(789
)
 
397

 
163

 
—

 
(229
)
Total memorandum accounts
8,889

 
4,069

 
(1,240
)
 
(3,747
)
 
7,971

 
(789
)
 
397

 
163

 
—

 
(229
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balancing accounts, net assets:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Water supply costs
2,436

 
257

 
(52
)
 
—

 
2,641

 
825

 
304

 
(59
)
 
—

 
1,070

Drought surcharges
(512
)
 
—

 
(4,951
)
 
3,747

 
(1,716
)
 
—

 
—

 
(80
)
 
—

 
(80
)
Pension
(427
)
 
280

 
(373
)
 
—

 
(520
)
 
423

 
143

 
(427
)
 
—

 
139

2012 General Rate Case true-up
30,572

 
—

 
(2,832
)
 
—

 
27,740

 
43,517

 
61

 
(3,211
)
 
—

 
40,367

2015 General Rate Case true-up
—

 
8,767

 
—

 
—

 
8,767

 
—

 
—

 
—

 
—

 
—

All others
1,225

 
(97
)
 
(27
)
 
—

 
1,101

 
1,593

 
(108
)
 
(32
)
 
—

 
1,453

Total balancing accounts
$
33,294

 
9,207

 
(8,235
)
 
3,747

 
38,013

 
$
46,358

 
400

 
(3,809
)
 
—

 
42,949

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
$
42,183

 
13,276

 
(9,475
)
 
—

 
45,984

 
$
45,569

 
797

 
(3,646
)
 
—

 
42,720


 
Six months ended June 30, 2016
 
Six months ended June 30, 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

 
(152
)
 
(1,229
)
 
—

 
1,563

 
$
—

 
—

 
—

 
—

 
—

2015 WCMA*
5,372

 
(97
)
 
(528
)
 
—

 
4,747

 
—

 
—

 
—

 
—

 
—

2016 WCMA
—

 
6,761

 
—

 
(6,761
)
 
—

 
—

 
—

 
—

 
—

 
—

All others
594

 
1,068

 
(1
)
 
—

 
1,661

 
(1,377
)
 
821

 
327

 
—

 
(229
)
Total memorandum accounts
8,910

 
7,580

 
(1,758
)
 
(6,761
)

7,971

 
(1,377
)
 
821

 
327

 
—

 
(229
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balancing accounts, net assets:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Water supply costs
2,771

 
(56
)
 
(74
)
 
—

 
2,641

 
890

 
292

 
(112
)
 
—

 
1,070

Drought surcharges
(359
)
 
—

 
(8,118
)
 
6,761

 
(1,716
)
 
—

 
—

 
(80
)
 
—

 
(80
)
Pension
(552
)
 
560

 
(528
)
 
—

 
(520
)
 
1,412

 
(463
)
 
(810
)
 
—

 
139

2012 General Rate Case true-up
33,070

 
—

 
(5,330
)
 
—

 
27,740

 
44,400

 
1,937

 
(5,970
)
 
—

 
40,367

2015 General Rate Case true-up
—

 
8,767

 
—

 
—

 
8,767

 
—

 
—

 
—

 
—

 
—

All others
1,366

 
(227
)
 
(38
)
 
—

 
1,101

 
1,736

 
(223
)
 
(60
)
 
—

 
1,453

Total balancing accounts
$
36,296

 
9,044

 
(14,088
)
 
6,761


38,013

 
$
48,438

 
1,543

 
(7,032
)
 
—

 
42,949

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
$
45,206


16,624


(15,846
)

—


45,984

 
$
47,061

 
2,364

 
(6,705
)
 
—

 
42,720

* As of June 30, 2016, the reserve balance for the 2014 WCMA and 2015 WCMA was $1,431 and $2,420, respectively, which has been netted from the balances above.