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Balancing and Memorandum Account Recovery Procedures (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended |
--- | --- | --- | ---
Sep. 30, 2018 | Sep. 30, 2017 | Sep. 30, 2018 | Sep. 30, 2017 | Jan. 04, 2018
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |  |
Beginning Balance |  | $ 19,276 | $ 29,016 | $ 21,706 | $ 25,909 |
Regulatory Asset Increase (Decrease) |  | 3,691 | 6,550 | 1,251 | 21,136 |
Refunds (Collections) Adjustments |  | 4 | (9,085) | 14 | (20,634) |
Surcharge Offset |  | 0 | 6 | 0 | 76 |
Ending Balance |  | 22,971 | 26,487 | 22,971 | 26,487 |
Balancing and Memorandum Cost Recovery Account [Roll Forward] |  |  |  |  |  |
Beginning Balance |  | 7,250 | 0 | 6,220 | 0 |
Regulatory Asset Increase (Decrease) |  | 2,527 | 0 | 3,556 | 0 |
Refunds (Collections) Adjustments |  | 0 | 0 | 1 | 0 |
Surcharge Offset |  | 0 | 0 | 0 | 0 |
Ending Balance |  | 9,777 | 0 | 9,777 | 0 |
Balancing and Memorandum Account [Roll Forward] |  |  |  |  |  |
Beginning Balance |  | 26,526 | 29,016 | 27,926 | 25,909 |
Regulatory Asset Increase (Decrease) |  | 6,218 | 6,550 | 4,807 | 21,136 |
Refunds (Collections) |  | 4 | (9,085) | 15 | (20,634) |
Surcharge Offset |  | 0 | 6 | 0 | 76 |
Ending Balance |  | 32,748 | 26,487 | 32,748 | 26,487 |
Memorandum Account, Authorized Recovery |  |  |  |  |  | $ 20,725
Regulatory Balancing and Memorandum Accounts, Net Under-Collected |  | $ 3,904 |  | $ 3,904 |  |
Regulatory Balancing and Memorandum Accounts Review, Authorized Revenue, Threshold Percentage |  | 2.00% |  | 2.00% |  |
2014-2016 WCMA |  |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |  |
Beginning Balance |  | $ 365 | 3,003 | $ 190 | 1,589 |
Regulatory Asset Increase (Decrease) |  | 100 | 44 | 272 | 4,697 |
Refunds (Collections) Adjustments |  | 1 | (2,665) | 4 | (4,452) |
Surcharge Offset |  | 0 | 0 | 0 | (1,452) |
Ending Balance |  | 466 | 382 | 466 | 382 |
2017 WCMA |  |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |  |
Beginning Balance | [1] | 6,912 | 1,001 | 6,489 | 0 |
Regulatory Asset Increase (Decrease) | [1] | 28 | 3,954 | 451 | 11,003 |
Refunds (Collections) Adjustments | [1] | 0 | 0 | 0 | 0 |
Surcharge Offset | [1] | 0 | 6 | 0 | (6,042) |
Ending Balance | [1] | 6,940 | 4,961 | 6,940 | 4,961 |
2018 WCMA |  |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |  |
Beginning Balance | [1] | 3,003 | 0 | 0 | 0 |
Regulatory Asset Increase (Decrease) | [1] | 4,064 | 0 | 7,067 | 0 |
Refunds (Collections) Adjustments | [1] | 0 | 0 | 0 | 0 |
Surcharge Offset | [1] | 0 | 0 | 0 | 0 |
Ending Balance | [1] | 7,067 | 0 | 7,067 | 0 |
Balancing and Memorandum Account [Roll Forward] |  |  |  |  |  |
Memorandum Account, Revenue Increase (Reduction) |  | (4,660) |  | (8,070) |  |
2012 General Rate Case true-up |  |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |  |
Beginning Balance |  | 11,324 | 15,765 | 11,320 | 20,682 |
Regulatory Asset Increase (Decrease) |  | 0 | 0 | 0 | 0 |
Refunds (Collections) Adjustments |  | 2 | (4,123) | 6 | (9,040) |
Surcharge Offset |  | 0 | 0 | 0 | 0 |
Ending Balance |  | 11,326 | 11,642 | 11,326 | 11,642 |
2015 General Rate Case true-up |  |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |  |
Beginning Balance |  | 117 | 2,411 | 115 | 5,528 |
Regulatory Asset Increase (Decrease) |  | 0 | 0 | 0 | 0 |
Refunds (Collections) Adjustments |  | 1 | (2,297) | 3 | (5,414) |
Surcharge Offset |  |  | 0 | 0 | 0 |
Ending Balance |  | 118 | 114 | 118 | 114 |
Cost of capital |  |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |  |
Beginning Balance |  | (1,507) | (144) | (144) | (817) |
Regulatory Asset Increase (Decrease) |  | (8) | 0 | (1,371) | 0 |
Refunds (Collections) Adjustments |  | 0 | 0 | 0 | 673 |
Surcharge Offset |  | 0 | 0 | 0 | 0 |
Ending Balance |  | (1,515) | (144) | (1,515) | (144) |
Tax memorandum |  |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |  |
Beginning Balance |  | (5,496) | 0 | 0 | 0 |
Regulatory Asset Increase (Decrease) |  | (459) | 0 | (5,955) | 0 |
Refunds (Collections) Adjustments |  | 0 | 0 | 0 | 0 |
Surcharge Offset |  | 0 | 0 | 0 | 0 |
Ending Balance |  | (5,955) | 0 | (5,955) | 0 |
Drought surcharges |  |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |  |
Beginning Balance |  | 0 | (961) | 0 | (7,688) |
Regulatory Asset Increase (Decrease) |  | 0 | 0 | 0 | 0 |
Refunds (Collections) Adjustments |  | 0 | 0 | 0 | (767) |
Surcharge Offset |  | 0 | 0 | 0 | 7,494 |
Ending Balance |  | 0 | (961) | 0 | (961) |
Cost-Recovery Accounts [Member] |  |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |  |
Beginning Balance |  | 0 | 4,407 | 0 | 3,181 |
Regulatory Asset Increase (Decrease) |  | 0 | 2,502 | 0 | 4,503 |
Refunds (Collections) Adjustments |  | 0 | 0 | 0 | (775) |
Surcharge Offset |  | 0 | 0 | 0 | 0 |
Ending Balance |  | 0 | 6,909 | 0 | 6,909 |
Water supply costs |  |  |  |  |  |
Balancing and Memorandum Cost Recovery Account [Roll Forward] |  |  |  |  |  |
Beginning Balance |  | 9,387 | 0 | 8,679 | 0 |
Regulatory Asset Increase (Decrease) |  | 2,366 | 0 | 3,074 | 0 |
Refunds (Collections) Adjustments |  | 0 | 0 | 0 | 0 |
Surcharge Offset |  | 0 | 0 | 0 | 0 |
Ending Balance |  | 11,753 | 0 | 11,753 | 0 |
Pension |  |  |  |  |  |
Balancing and Memorandum Cost Recovery Account [Roll Forward] |  |  |  |  |  |
Beginning Balance |  | (2,137) | 0 | (2,459) | 0 |
Regulatory Asset Increase (Decrease) |  | 161 | 0 | 482 | 0 |
Refunds (Collections) Adjustments |  | 0 | 0 | 1 | 0 |
Surcharge Offset |  | 0 | 0 | 0 | 0 |
Ending Balance |  | (1,976) | 0 | (1,976) | 0 |
All others |  |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |  |
Beginning Balance |  | 4,558 | 3,534 | 3,736 | 3,434 |
Regulatory Asset Increase (Decrease) |  | (34) | 50 | 787 | 933 |
Refunds (Collections) Adjustments |  | 0 | 0 | 1 | (859) |
Surcharge Offset |  | 0 | 0 | 0 | 76 |
Ending Balance |  | 4,524 | $ 3,584 | 4,524 | 3,584 |
2017 WCMA Reserve Recorded |  |  |  |  |  |
Balancing and Memorandum Account [Roll Forward] |  |  |  |  |  |
Memorandum Account, Revenue Increase (Reduction) |  |  |  | (985) | $ (1,142) |
2018 WCMA Reserve Recorded |  |  |  |  |  |
Balancing and Memorandum Account [Roll Forward] |  |  |  |  |  |
Memorandum Account, Revenue Increase (Reduction) |  | $ (596) |  | $ (1,003) |  |
[1] | As of September 30, 2018, the reserve balances for the 2017 and 2018 WCMA were $985 and $1,003, respectively, which have been netted from the balances above. As of September 30, 2017, the reserve balance for the 2017 WCMA was $1,142 which has been netted from the balance above.

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