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Balancing and Memorandum Account Recovery Procedures (Details) - USD ($) $ in Thousands | 1 Months Ended | 3 Months Ended | 6 Months Ended
--- | --- | --- | ---
Jun. 30, 2017 | Jun. 30, 2017 | Jun. 30, 2016 | Jun. 30, 2017 | Jun. 30, 2016
Memorandum Accounts [Roll Forward] |  |  |  |  |  |  |  |  |  |
Beginning Balance |  |  | $ 4,078 |  | $ 8,889 |  | $ 4,357 |  | $ 8,910 |
Revenue Increase(Reduction) |  |  | 8,853 |  | 4,069 |  | 13,032 |  | 7,580 |
Refunds (Collections) |  |  | (344) |  | (1,240) |  | (1,335) |  | (1,758) |
Surcharge Offset |  |  | (4,033) |  | (3,747) |  | (7,500) |  | (6,761) |
Ending Balance |  | $ 8,554 | 8,554 |  | 7,971 |  | 8,554 |  | 7,971 |
Balancing Accounts [Roll Forward] |  |  |  |  |  |  |  |  |  |
Beginning Balance |  |  | 19,989 |  | 33,294 |  | 21,552 |  | 36,296 |
Revenue Increase(Reduction) |  |  | 1,399 |  | 9,207 |  | 1,555 |  | 9,044 |
Refunds (Collections) |  |  | (4,959) |  | (8,235) |  | (10,221) |  | (14,088) |
Surcharge Offset |  |  | 4,033 |  | 3,747 |  | 7,576 |  | 6,761 |
Ending Balance |  | 20,462 | 20,462 |  | 38,013 |  | 20,462 |  | 38,013 |
Balancing and Memorandum Account [Roll Forward] |  |  |  |  |  |  |  |  |  |
Beginning Balance |  |  | 24,067 |  | 42,183 |  | 25,909 |  | 45,206 |
Revenue Increase (Reduction) |  |  | 10,252 |  | 13,276 |  | 14,587 |  | 16,624 |
Refunds (Collections) |  |  | (5,303) |  | (9,475) |  | (11,556) |  | (15,846) |
Surcharge Offset |  |  | 0 |  | 0 |  | 76 |  | 0 |
Ending Balance |  | 29,016 | 29,016 |  | 45,984 |  | 29,016 |  | 45,984 |
Net under-collected balancing and memorandum accounts |  | 3,635 | 3,635 |  |  |  | 3,635 |  |  |
2014 WCMA |  |  |  |  |  |  |  |  |  |
Memorandum Accounts [Roll Forward] |  |  |  |  |  |  |  |  |  |
Beginning Balance | [1] |  | 0 |  | 2,427 |  | 0 |  | 2,944 |
Revenue Increase(Reduction) |  | 978 | 978 | [1] | (152) | [1] | 1,089 | [1] | (152) | [1]
Refunds (Collections) | [1] |  | (70) |  | (712) |  | (181) |  | (1,229) |
Surcharge Offset | [1] |  | 0 |  | 0 |  | 0 |  | 0 |
Ending Balance | [1] | 908 | 908 |  | 1,563 |  | 908 |  | 1,563 |
Balancing and Memorandum Account [Roll Forward] |  |  |  |  |  |  |  |  |  |
WCMA Reserve |  |  |  |  | 1,431 |  |  |  | 1,431 |
2015 WCMA |  |  |  |  |  |  |  |  |  |
Memorandum Accounts [Roll Forward] |  |  |  |  |  |  |  |  |  |
Beginning Balance | [1] |  | 398 |  | 5,352 |  | 1,589 |  | 5,372 |
Revenue Increase(Reduction) |  | 2,219 | 2,183 | [1] | (77) | [1] | 2,113 | [1] | (97) | [1]
Refunds (Collections) | [1] |  | (486) |  | (528) |  | (1,607) |  | (528) |
Surcharge Offset | [1] |  | 0 |  | 0 |  | 0 |  | 0 |
Ending Balance | [1] | 2,095 | 2,095 |  | 4,747 |  | 2,095 |  | 4,747 |
Balancing and Memorandum Account [Roll Forward] |  |  |  |  |  |  |  |  |  |
WCMA Reserve |  |  |  |  | 2,420 |  |  |  | 2,420 |
2016 WCMA |  |  |  |  |  |  |  |  |  |
Memorandum Accounts [Roll Forward] |  |  |  |  |  |  |  |  |  |
Beginning Balance |  |  | 0 |  | 0 |  | 0 |  | 0 |
Revenue Increase(Reduction) |  |  | 45 |  | 3,747 |  | 1,452 |  | 6,761 |
Refunds (Collections) |  |  | 0 |  | 0 |  | 0 |  | 0 |
Surcharge Offset |  |  | (45) |  | (3,747) |  | (1,452) |  | (6,761) |
Ending Balance |  | 0 | 0 |  | 0 |  | 0 |  | 0 |
2017 WCMA |  |  |  |  |  |  |  |  |  |
Memorandum Accounts [Roll Forward] |  |  |  |  |  |  |  |  |  |
Beginning Balance | [1] |  | 0 |  | 0 |  | 0 |  | 0 |
Revenue Increase(Reduction) | [1] |  | 4,989 |  | 0 |  | 7,049 |  | 0 |
Refunds (Collections) | [1] |  | 0 |  | 0 |  | 0 |  | 0 |
Surcharge Offset | [1] |  | (3,988) |  | 0 |  | (6,048) |  | 0 |
Ending Balance | [1] | 1,001 | 1,001 |  | 0 |  | 1,001 |  | 0 |
2017 WCMA - Post Drought Surcharges |  |  |  |  |  |  |  |  |  |
Memorandum Accounts [Roll Forward] |  |  |  |  |  |  |  |  |  |
Revenue Increase(Reduction) |  |  | 1,277 |  |  |  | 1,277 |  |  |
Balancing and Memorandum Account [Roll Forward] |  |  |  |  |  |  |  |  |  |
WCMA Reserve |  |  |  |  | 276 |  |  |  | 276 |
Water supply costs |  |  |  |  |  |  |  |  |  |
Balancing Accounts [Roll Forward] |  |  |  |  |  |  |  |  |  |
Beginning Balance |  |  | 5,684 |  | 2,436 |  | 5,190 |  | 2,771 |
Revenue Increase(Reduction) |  |  | 1,358 |  | 257 |  | 1,555 |  | (56) |
Refunds (Collections) |  |  | 272 |  | (52) |  | 569 |  | (74) |
Surcharge Offset |  |  | 0 |  | 0 |  | 0 |  | 0 |
Ending Balance |  | 7,314 | 7,314 |  | 2,641 |  | 7,314 |  | 2,641 |
Drought surcharges |  |  |  |  |  |  |  |  |  |
Balancing Accounts [Roll Forward] |  |  |  |  |  |  |  |  |  |
Beginning Balance |  |  | (5,054) |  | (512) |  | (7,688) |  | (359) |
Revenue Increase(Reduction) |  |  | 0 |  | 0 |  | 0 |  | 0 |
Refunds (Collections) |  |  | 60 |  | (4,951) |  | (773) |  | (8,118) |
Surcharge Offset |  |  | 4,033 |  | 3,747 |  | 7,500 |  | 6,761 |
Ending Balance |  | (961) | (961) |  | (1,716) |  | (961) |  | (1,716) |
Pension |  |  |  |  |  |  |  |  |  |
Balancing Accounts [Roll Forward] |  |  |  |  |  |  |  |  |  |
Beginning Balance |  |  | (2,539) |  | (427) |  | (2,009) |  | (552) |
Revenue Increase(Reduction) |  |  | 273 |  | 280 |  | 446 |  | 560 |
Refunds (Collections) |  |  | (641) |  | (373) |  | (1,344) |  | (528) |
Surcharge Offset |  |  | 0 |  | 0 |  | 0 |  | 0 |
Ending Balance |  | (2,907) | (2,907) |  | (520) |  | (2,907) |  | (520) |
2012 General Rate Case true-up |  |  |  |  |  |  |  |  |  |
Balancing Accounts [Roll Forward] |  |  |  |  |  |  |  |  |  |
Beginning Balance |  |  | 18,424 |  | 30,572 |  | 20,682 |  | 33,070 |
Revenue Increase(Reduction) |  |  | 0 |  | 0 |  | 0 |  | 0 |
Refunds (Collections) |  |  | (2,659) |  | (2,832) |  | (4,917) |  | (5,330) |
Surcharge Offset |  |  | 0 |  | 0 |  | 0 |  | 0 |
Ending Balance |  | 15,765 | 15,765 |  | 27,740 |  | 15,765 |  | 27,740 |
2015 General Rate Case true-up |  |  |  |  |  |  |  |  |  |
Balancing Accounts [Roll Forward] |  |  |  |  |  |  |  |  |  |
Beginning Balance |  |  |  |  |  |  | 5,528 |  | 0 |
Revenue Increase(Reduction) |  |  |  |  |  |  | 0 |  | 8,767 |
Refunds (Collections) |  |  |  |  |  |  | (3,117) |  | 0 |
Surcharge Offset |  |  |  |  |  |  | 0 |  | 0 |
Ending Balance |  | 2,411 | 2,411 |  | 8,767 |  | 2,411 |  | 8,767 |
2016 General Rate Case True-up [Member] |  |  |  |  |  |  |  |  |  |
Balancing Accounts [Roll Forward] |  |  |  |  |  |  |  |  |  |
Beginning Balance |  |  | 4,097 |  | 0 |  |  |  |  |
Revenue Increase(Reduction) |  |  | 0 |  | 8,767 |  |  |  |  |
Refunds (Collections) |  |  | (1,686) |  | 0 |  |  |  |  |
Surcharge Offset |  |  | 0 |  | 0 |  |  |  |  |
Ending Balance |  | 2,411 | 2,411 |  | 8,767 |  | 2,411 |  | 8,767 |
All others |  |  |  |  |  |  |  |  |  |
Memorandum Accounts [Roll Forward] |  |  |  |  |  |  |  |  |  |
Beginning Balance |  |  | 3,680 |  | 1,110 |  | 2,768 |  | 594 |
Revenue Increase(Reduction) |  |  | 658 |  | 551 |  | 1,329 |  | 1,068 |
Refunds (Collections) |  |  | 212 |  | 0 |  | 453 |  | (1) |
Surcharge Offset |  |  | 0 |  | 0 |  | 0 |  | 0 |
Ending Balance |  | 4,550 | 4,550 |  | 1,661 |  | 4,550 |  | 1,661 |
Balancing Accounts [Roll Forward] |  |  |  |  |  |  |  |  |  |
Beginning Balance |  |  | (623) |  | 1,225 |  | (151) |  | 1,366 |
Revenue Increase(Reduction) |  |  | (232) |  | (97) |  | (446) |  | (227) |
Refunds (Collections) |  |  | (305) |  | (27) |  | (639) |  | (38) |
Surcharge Offset |  |  | 0 |  | 0 |  | 76 |  | 0 |
Ending Balance |  | $ (1,160) | $ (1,160) |  | $ 1,101 |  | $ (1,160) |  | $ 1,101 |
[1] | As of June 30, 2017, the reserve balance for the 2017 WCMA was $276 which has been netted from the three and six months ended June 30, 2017 balance above. 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 three and six months ended June 30, 2016 balances above.

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- Definition This represents the under-collection or over-collection associated with expense changes and the revenue authorized by the CPUC to offset those expense changes. Pursuant to Section 792.5 of the California Public Utilities Code, a balancing account must be maintained for expense items for which revenue offsets have been authorized. Since the amounts in the balancing accounts must be approved by the CPUC before they can be incorporated into rates, the Company does not recognize balancing accounts in its revenue until CPUC approval occurs. It is typical for the CPUC to incorporate any over-collected and/or under-collected balances in balancing accounts into customer rates at the time rate decisions are made as part of the Company’s general rate case proceedings by assessing temporary surcredits and/or surcharges. + References No definition available. + Details
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- Definition Balancing Account, Revenue Increase (Reduction) + References No definition available. + Details
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- Definition Memorandum Account, Net1 + References No definition available. + Details
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- Definition Memorandum Account, Refunds (Collections) + References No definition available. + Details
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