

	Three months ended June 30, 2017											Three months ended June 30, 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*	$	—		978		(70	)	—		908		$	2,427		(152	)	(712	)	—		1,563
2015 WCMA*	398			2,183		(486	)	—		2,095		5,352			(77	)	(528	)	—		4,747
2016 WCMA	—			45		—		(45	)	—		—			3,747		—		(3,747	)	—
2017 WCMA*	—			4,989		—		(3,988	)	1,001		—			—		—		—		—
All others	3,680			658		212		—		4,550		1,110			551		—		—		1,661
Total memorandum accounts	4,078			8,853		(344	)	(4,033	)	8,554		8,889			4,069		(1,240	)	(3,747	)	7,971

Balancing accounts, net assets:
Water supply costs	5,684			1,358		272		—		7,314		2,436			257		(52	)	—		2,641
Drought surcharges	(5,054		)	—		60		4,033		(961	)	(512		)	—		(4,951	)	3,747		(1,716	)
Pension	(2,539		)	273		(641	)	—		(2,907	)	(427		)	280		(373	)	—		(520	)
2012 General Rate Case true-up	18,424			—		(2,659	)	—		15,765		30,572			—		(2,832	)	—		27,740
2015 General Rate Case true-up	4,097			—		(1,686	)	—		2,411		—			8,767		—		—		8,767
All others	(623		)	(232	)	(305	)	—		(1,160	)	1,225			(97	)	(27	)	—		1,101
Total balancing accounts	$	19,989		1,399		(4,959	)	4,033		20,462		$	33,294		9,207		(8,235	)	3,747		38,013

Total	$	24,067		10,252		(5,303	)	—		29,016		$	42,183		13,276		(9,475	)	—		45,984



	Six months ended June 30, 2017											Six months ended June 30, 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*	$	—		1,089		(181	)	—		908		$	2,944		(152	)	(1,229	)	—		1,563
2015 WCMA*	1,589			2,113		(1,607	)	—		2,095		5,372			(97	)	(528	)	—		4,747
2016 WCMA	—			1,452		—		(1,452	)	—		—			6,761		—		(6,761	)	—
2017 WCMA*	—			7,049		—		(6,048	)	1,001		—			—		—		—		—
All others	2,768			1,329		453		—		4,550		594			1,068		(1	)	—		1,661
Total memorandum accounts	4,357			13,032		(1,335	)	(7,500	)	8,554		8,910			7,580		(1,758	)	(6,761	)	7,971

Balancing accounts, net assets:
Water supply costs	5,190			1,555		569		—		7,314		2,771			(56	)	(74	)	—		2,641
Drought surcharges	(7,688		)	—		(773	)	7,500		(961	)	(359		)	—		(8,118	)	6,761		(1,716	)
Pension	(2,009		)	446		(1,344	)	—		(2,907	)	(552		)	560		(528	)	—		(520	)
2012 General Rate Case true-up	20,682			—		(4,917	)	—		15,765		33,070			—		(5,330	)	—		27,740
2015 General Rate Case true-up	5,528			—		(3,117	)	—		2,411		—			8,767		—		—		8,767
All others	(151		)	(446	)	(639	)	76		(1,160	)	1,366			(227	)	(38	)	—		1,101
Total balancing accounts	$	21,552		1,555		(10,221	)	7,576		20,462		$	36,296		9,044		(14,088	)	6,761		38,013

Total	$	25,909		14,587		(11,556	)	76		29,016		$	45,206		16,624		(15,846	)	—		45,984

* 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.