

	Three months ended March 31, 2018									Three months ended March 31, 2017
	Beginning Balance			Regulatory Asset Increase (Decrease)		Refunds (Collections)	Surcharge Offset	Ending Balance		Beginning Balance			Regulatory Asset Increase (Decrease)	Refunds (Collections)		Surcharge Offset		Ending Balance

Revenue accounts:
2014-2016 WCMA	$	190		79		1	—	270		$	1,589		1,448	(1,232	)	(1,407	)	398
2017 WCMA*	6,489			296		—	—	6,785		—			2,060	—		(2,060	)	—
2018 WCMA	—			(708	)	—	—	(708	)	—			—	—		—		—
2012 General Rate Case true-up	11,319			—		1	—	11,320		20,682			—	(2,258	)	—		18,424
2015 General Rate Case true-up	115			—		—	—	115		5,528			—	(1,431	)	—		4,097
Cost of capital memorandum account	(144		)	(1,165	)	—	—	(1,309	)	(817		)	—	358		—		(459	)
Tax memorandum account	—			(933	)	—	—	(933	)	—			—	—		—		—
Drought surcharges	—			—		—	—	—		(7,688		)	—	(833	)	3,467		(5,054	)
Water supply costs	—			—		—	—	—		5,190			197	297		—		5,684
Pension	—			—		—	—	—		(2,009		)	173	(703	)	—		(2,539	)
All others	3,736			400		—	—	4,136		3,434			457	(451	)	76		3,516
Total revenue accounts:	$	21,705		(2,031	)	2	—	19,676		$	25,909		4,335	(6,253	)	76		24,067
Cost-recovery accounts:
Water supply costs	8,679			(482	)	—	—	8,197		—			—	—		—		—
Pension	(2,459		)	161		—	—	(2,298	)	—			—	—		—		—
Total cost-recovery accounts	$	6,220		(321	)	—	—	5,899		$	—		—	—		—		—

Total	$	27,925		(2,352	)	2	—	25,575		$	25,909		4,335	(6,253	)	76		24,067

* As of March 31, 2018 and 2017, the reserve balance for the 2017 WCMA was $1,022 and $0, which has been netted from the balance above.