XML 35 R24.htm IDEA: XBRL DOCUMENT v3.5.0.2
Balancing and Memorandum Account Recovery Procedures (Tables)
 9 Months Ended
Sep. 30, 2016
Regulated Operations [Abstract]  
Public Utilities General Disclosures
 
Three months ended September 30, 2016
 
Three months ended September 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*
$
1,563

 
164

 
(1,044
)
 
—

 
683

 
$
—

 
—

 
—

 
—

 
—

2015 WCMA*
4,747

 
528

 
(1,883
)
 
—

 
3,392

 
—

 
—

 
—

 
—

 
—

2016 WCMA
—

 
5,863

 
—

 
(5,863
)
 
—

 
—

 
—

 
—

 
—

 
—

All others
1,661

 
232

 
176

 
—

 
2,069

 
(229
)
 
301

 
150

 
—

 
222

Total memorandum accounts
7,971

 
6,787

 
(2,751
)
 
(5,863
)
 
6,144

 
(229
)
 
301

 
150

 
—

 
222

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balancing accounts, net assets:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Water supply costs
2,641

 
2,420

 
452

 
—

 
5,513

 
1,070

 
2,153

 
(32
)
 
—

 
3,191

Drought surcharges
(1,716
)
 
—

 
(10,467
)
 
5,863

 
(6,320
)
 
(80
)
 
—

 
(6,333
)
 
—

 
(6,413
)
Pension
(520
)
 
280

 
(1,055
)
 
—

 
(1,295
)
 
140

 
(231
)
 
(230
)
 
—

 
(321
)
2012 General Rate Case true-up
27,740

 
—

 
(3,850
)
 
—

 
23,890

 
40,367

 
—

 
(3,813
)
 
—

 
36,554

2015 General Rate Case true-up
8,767

 
—

 
(1,204
)
 
—

 
7,563

 
—

 
—

 
—

 
—

 
—

All others
1,101

 
(106
)
 
(523
)
 
—

 
472

 
1,453

 
(88
)
 
(17
)
 
—

 
1,348

Total balancing accounts
$
38,013

 
2,594

 
(16,647
)
 
5,863

 
29,823

 
$
42,950

 
1,834

 
(10,425
)
 
—

 
34,359

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
$
45,984

 
9,381

 
(19,398
)
 
—

 
35,967

 
$
42,721

 
2,135

 
(10,275
)
 
—

 
34,581


 
Nine months ended September 30, 2016
 
Nine months ended September 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

 
11

 
(2,272
)
 
—

 
683

 
$
—

 
—

 
—

 
—

 
—

2015 WCMA*
5,372

 
431

 
(2,411
)
 
—

 
3,392

 
—

 
—

 
—

 
—

 
—

2016 WCMA
—

 
12,624

 
—

 
(12,624
)
 
—

 
—

 
—

 
—

 
—

 
—

All others
594

 
1,298

 
177

 
—

 
2,069

 
(1,377
)
 
1,122

 
477

 
—

 
222

Total memorandum accounts
8,910

 
14,364

 
(4,506
)
 
(12,624
)

6,144

 
(1,377
)
 
1,122

 
477

 
—

 
222

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balancing accounts, net assets:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Water supply costs
2,771

 
2,364

 
378

 
—

 
5,513

 
890

 
2,445

 
(144
)
 
—

 
3,191

Drought surcharges
(359
)
 
—

 
(18,585
)
 
12,624

 
(6,320
)
 
—

 
—

 
(6,413
)
 
—

 
(6,413
)
Pension
(552
)
 
840

 
(1,583
)
 
—

 
(1,295
)
 
1,412

 
(692
)
 
(1,041
)
 
—

 
(321
)
2012 General Rate Case true-up
33,070

 
—

 
(9,180
)
 
—

 
23,890

 
44,400

 
1,937

 
(9,783
)
 
—

 
36,554

2015 General Rate Case true-up
—

 
8,767

 
(1,204
)
 
—

 
7,563

 
—

 
—

 
—

 
—

 
—

All others
1,366

 
(332
)
 
(562
)
 
—

 
472

 
1,735

 
(310
)
 
(77
)
 
—

 
1,348

Total balancing accounts
$
36,296

 
11,639

 
(30,736
)
 
12,624


29,823

 
$
48,437

 
3,380

 
(17,458
)
 
—

 
34,359

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
$
45,206


26,003


(35,242
)

—


35,967

 
$
47,060

 
4,502

 
(16,981
)
 
—

 
34,581

* As of September 30, 2016, the reserve balance for the 2014 WCMA and 2015 WCMA was $1,267 and $1,892, respectively, which has been netted from the balances above.