

	Three months ended March 31, 2017											Three months ended March 31, 2016
	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*	$	—		112		(112	)	—		—		$	2,944		—		(517	)	—		2,427
2015 WCMA*	1,589			(71	)	(1,120	)	—		398		5,372			(20	)	—		—		5,352
2016 WCMA	—			1,407		—		(1,407	)	—		—			3,014		—		(3,014	)	—
2017 WCMA	—			2,060		—		(2,060	)	—		—			—		—		—		—
All others	2,768			671		241		—		3,680		594			517		(1	)	—		1,110
Total memorandum accounts	4,357			4,179		(991	)	(3,467	)	4,078		8,910			3,511		(518	)	(3,014	)	8,889

Balancing accounts, net assets:
Water supply costs	5,190			197		297		—		5,684		2,771			(313	)	(22	)	—		2,436
Drought surcharges	(7,688		)	—		(833	)	3,467		(5,054	)	(359		)	—		(3,167	)	3,014		(512	)
Pension	(2,009		)	173		(703	)	—		(2,539	)	(552		)	280		(155	)	—		(427	)
2012 General Rate Case true-up	20,682			—		(2,258	)	—		18,424		33,070			—		(2,498	)	—		30,572
2015 General Rate Case true-up	5,528			—		(1,431	)	—		4,097		—			—		—		—		—
All others	(151		)	(214	)	(334	)	76		(623	)	1,366			(130	)	(11	)	—		1,225
Total balancing accounts	$	21,552		156		(5,262	)	3,543		19,989		$	36,296		(163	)	(5,853	)	3,014		33,294

Total	$	25,909		4,335		(6,253	)	76		24,067		$	45,206		3,348		(6,371	)	—		42,183

* As of March 31, 2017, the reserve balance for the 2014 WCMA and 2015 WCMA was $978 and $2,183, respectively, which has been netted from the balances above.