

	Three months ended September 30, 2018									Three months ended September 30, 2017
	Beginning Balance			Regulatory Asset Increase (Decrease)		Refunds (Collections) Adjustments	Surcharge Offset	Ending Balance		Beginning Balance			Regulatory Asset Increase (Decrease)	Refunds (Collections) Adjustments		Surcharge Offset	Ending Balance

Revenue accounts:
2014-2016 WCMA	$	365		100		1	—	466		$	3,003		44	(2,665	)	—	382
2017 WCMA*	6,912			28		—	—	6,940		1,001			3,954	—		6	4,961
2018 WCMA*	3,003			4,064		—	—	7,067		—			—	—		—	—
2012 General Rate Case true-up	11,324			—		2	—	11,326		15,765			—	(4,123	)	—	11,642
2015 General Rate Case true-up	117			—		1		118		2,411			—	(2,297	)	—	114
Cost of capital memorandum account	(1,507		)	(8	)	—	—	(1,515	)	(144		)	—	—		—	(144	)
Tax memorandum account	(5,496		)	(459	)	—	—	(5,955	)	—			—	—		—	—
Drought surcharges	—			—		—	—	—		(961		)	—	—		—	(961	)
Cost-recovery accounts	—			—		—	—	—		4,407			2,502	—		—	6,909
All others	4,558			(34	)	—	—	4,524		3,534			50	—		—	3,584
Total revenue accounts	$	19,276		3,691		4	—	22,971		$	29,016		6,550	(9,085	)	6	26,487
Cost-recovery accounts:
Water supply costs	9,387			2,366		—	—	11,753		—			—	—		—	—
Pension	(2,137		)	161		—	—	(1,976	)	—			—	—		—	—
Total cost-recovery accounts	$	7,250		2,527		—	—	9,777		$	—		—	—		—	—

Total	$	26,526		6,218		4	—	32,748		$	29,016		6,550	(9,085	)	6	26,487



	Nine months ended September 30, 2018									Nine months ended September 30, 2017
	Beginning Balance			Regulatory Asset Increase (Decrease)		Refunds (Collections) Adjustments	Surcharge Offset	Ending Balance		Beginning Balance			Regulatory Asset Increase (Decrease)	Refunds (Collections) Adjustments		Surcharge Offset		Ending Balance

Revenue accounts:
2014-2016 WCMA	$	190		272		4	—	466		$	1,589		4,697	(4,452	)	(1,452	)	382
2017 WCMA*	6,489			451		—	—	6,940		—			11,003	—		(6,042	)	4,961
2018 WCMA*	—			7,067		—	—	7,067		—			—	—		—		—
2012 General Rate Case true-up	11,320			—		6	—	11,326		20,682			—	(9,040	)	—		11,642
2015 General Rate Case true-up	115			—		3	—	118		5,528			—	(5,414	)	—		114
Cost of capital memorandum account	(144		)	(1,371	)	—	—	(1,515	)	(817		)	—	673		—		(144	)
Tax memorandum account	—			(5,955	)	—	—	(5,955	)	—			—	—		—		—
Drought surcharges	—			—		—	—	—		(7,688		)	—	(767	)	7,494		(961	)
Cost-recovery accounts	—			—		—	—	—		3,181			4,503	(775	)	—		6,909
All others	3,736			787		1	—	4,524		3,434			933	(859	)	76		3,584
Total revenue accounts	$	21,706		1,251		14	—	22,971		$	25,909		21,136	(20,634	)	76		26,487
Cost-recovery accounts:
Water supply costs	8,679			3,074		—	—	11,753		—			—	—		—		—
Pension	(2,459		)	482		1	—	(1,976	)	—			—	—		—		—
Total cost-recovery accounts	$	6,220		3,556		1	—	9,777		$	—		—	—		—		—

Total	$	27,926		4,807		15	—	32,748		$	25,909		21,136	(20,634	)	76		26,487

* 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.