XML 47 R35.htm IDEA: XBRL DOCUMENT v3.7.0.1
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.