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Balancing and Memorandum Account Recovery Procedures (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2018 | Jun. 30, 2017 | Jun. 30, 2018 | Jun. 30, 2017
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | $ 19,676 | $ 24,067 | $ 21,706 | $ 25,909
Regulatory Asset Increase (Decrease) |  | (408) | 10,252 | (2,438) | 14,587
Refunds (Collections) |  | 8 | (5,303) | 8 | (11,556)
Surcharge Offset |  | 0 | 0 | 0 | 76
Ending Balance |  | 19,276 | 29,016 | 19,276 | 29,016
Balancing and Memorandum Cost Recovery Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | 5,899 | 0 | 6,220 | 0
Regulatory Asset Increase (Decrease) |  | 1,351 | 0 | 1,030 | 0
Refunds (Collections) |  | 0 | 0 | 0 | 0
Surcharge Offset |  | 0 | 0 | 0 | 0
Ending Balance |  | 7,250 | 0 | 7,250 | 0
Balancing and Memorandum Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | 25,575 | 24,067 | 27,926 | 25,909
Regulatory Asset Increase (Decrease) |  | 943 | 10,252 | (1,408) | 14,587
Refunds (Collections) |  | 8 | (5,303) | 8 | (11,556)
Surcharge Offset |  | 0 | 0 | 0 | 76
Ending Balance |  | 26,526 | 29,016 | 26,526 | 29,016
Regulatory Balancing and Memorandum Accounts, Net Under-Collected |  | 3,900 |  | 3,900 |
2014-2016 WCMA |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | 270 | 398 | 190 | 1,589
Regulatory Asset Increase (Decrease) |  | 93 | 3,206 | 173 | 4,654
Refunds (Collections) |  | 2 | (556) | 2 | (1,788)
Surcharge Offset |  | 0 | (45) | 0 | (1,452)
Ending Balance |  | 365 | 3,003 | 365 | 3,003
2017 WCMA |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |
Beginning Balance | [1] | 6,785 | 0 | 6,489 | 0
Regulatory Asset Increase (Decrease) | [1] | 127 | 4,989 | 423 | 7,049
Refunds (Collections) | [1] | 0 | 0 | 0 | 0
Surcharge Offset | [1] | 0 | (3,988) | 0 | (6,048)
Ending Balance | [1] | 6,912 | 1,001 | 6,912 | 1,001
2018 WCMA |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |
Beginning Balance | [1] | (708) | 0 | 0 | 0
Regulatory Asset Increase (Decrease) | [1] | 3,711 | 0 | 3,003 | 0
Refunds (Collections) | [1] | 0 | 0 | 0 | 0
Surcharge Offset | [1] | 0 | 0 | 0 | 0
Ending Balance | [1] | 3,003 | 0 | 3,003 | 0
Balancing and Memorandum Account [Roll Forward] |  |  |  |  |
Memorandum Account, Revenue Increase (Reduction) |  | (4,118) |  | (3,410) |
2012 General Rate Case true-up |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | 11,320 | 18,424 | 11,320 | 20,682
Regulatory Asset Increase (Decrease) |  | 0 | 0 | 0 | 0
Refunds (Collections) |  | 4 | (2,659) | 4 | (4,917)
Surcharge Offset |  | 0 | 0 | 0 | 0
Ending Balance |  | 11,324 | 15,765 | 11,324 | 15,765
2015 General Rate Case true-up |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | 115 | 4,097 | 115 | 5,528
Regulatory Asset Increase (Decrease) |  | 0 | 0 | 0 | 0
Refunds (Collections) |  | 2 | (1,686) | 2 | (3,117)
Surcharge Offset |  | 0 | 0 | 0 | 0
Ending Balance |  | 117 | 2,411 | 117 | 2,411
Cost of capital |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | (1,309) | (459) | (144) | (817)
Regulatory Asset Increase (Decrease) |  | (198) | 0 | (1,363) | 0
Refunds (Collections) |  | 0 | 315 | 0 | 673
Surcharge Offset |  | 0 | 0 | 0 | 0
Ending Balance |  | (1,507) | (144) | (1,507) | (144)
Tax memorandum |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | (933) | 0 | 0 | 0
Regulatory Asset Increase (Decrease) |  | (4,563) | 0 | (5,496) | 0
Refunds (Collections) |  | 0 | 0 | 0 | 0
Surcharge Offset |  | 0 | 0 | 0 | 0
Ending Balance |  | (5,496) | 0 | (5,496) | 0
Drought surcharges |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | 0 | (5,054) | 0 | (7,688)
Regulatory Asset Increase (Decrease) |  | 0 | 0 | 0 | 0
Refunds (Collections) |  | 0 | 60 | 0 | (773)
Surcharge Offset |  | 0 | 4,033 | 0 | 7,500
Ending Balance |  | 0 | (961) | 0 | (961)
Cost-Recovery Accounts [Member] |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | 0 | 3,145 | 0 | 3,181
Regulatory Asset Increase (Decrease) |  | 0 | 1,631 | 0 | 2,001
Refunds (Collections) |  | 0 | (369) | 0 | (775)
Surcharge Offset |  | 0 | 0 | 0 | 0
Ending Balance |  | 0 | 4,407 | 0 | 4,407
Water supply costs |  |  |  |  |
Balancing and Memorandum Cost Recovery Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | 8,197 | 0 | 8,679 | 0
Regulatory Asset Increase (Decrease) |  | 1,190 | 0 | 708 | 0
Refunds (Collections) |  | 0 | 0 | 0 | 0
Surcharge Offset |  | 0 | 0 | 0 | 0
Ending Balance |  | 9,387 | 0 | 9,387 | 0
Pension |  |  |  |  |
Balancing and Memorandum Cost Recovery Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | (2,298) | 0 | (2,459) | 0
Regulatory Asset Increase (Decrease) |  | 161 | 0 | 322 | 0
Refunds (Collections) |  | 0 | 0 | 0 | 0
Surcharge Offset |  | 0 | 0 | 0 | 0
Ending Balance |  | (2,137) | 0 | (2,137) | 0
All others |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | 4,136 | 3,516 | 3,736 | 3,434
Regulatory Asset Increase (Decrease) |  | 422 | 426 | 822 | 883
Refunds (Collections) |  | 0 | (408) | 0 | (859)
Surcharge Offset |  | 0 | 0 | 0 | 76
Ending Balance |  | 4,558 | $ 3,534 | 4,558 | 3,534
2017 WCMA Reserve Recorded |  |  |  |  |
Balancing and Memorandum Account [Roll Forward] |  |  |  |  |
Memorandum Account, Revenue Increase (Reduction) |  |  |  | (938) | $ (276)
2018 WCMA Reserve Recorded |  |  |  |  |
Balancing and Memorandum Account [Roll Forward] |  |  |  |  |
Memorandum Account, Revenue Increase (Reduction) |  | $ (407) |  | $ (407) |
[1] | As of June 30, 2018, the reserve balances for the 2017 and 2018 WCMA were $938 and $407, respectively, which have been netted from the balances above. As of June 30, 2017, the reserve balance for the 2017 WCMA was $276 which has been netted from the balance above.

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