The amount has been reflected in the tax memorandum account balance shown in the table below.



	Three months ended March 31, 2019									Three months ended March 31, 2018
	Beginning Balance			Regulatory Asset Increase (Decrease)		Refunds (Collections) Adjustments		Ending Balance		Beginning Balance			Regulatory Asset Increase (Decrease)		Refunds (Collections) Adjustments	Ending Balance

Revenue accounts:
2014-2017 WCMA*	$	7,750		—		(838	)	6,912		$	6,679		375		1	7,055
2018 WCMA*	9,386			(389	)	—		8,997		—			(708	)	—	(708	)
2019 WCMA	—			(752	)	—		(752	)	—			—		—	—
2012 General Rate Case true-up	11,328			95		(1,271	)	10,152		11,319			—		1	11,320
Cost of capital memorandum account	(1,523		)	(9	)	—		(1,532	)	(144		)	(1,165	)	—	(1,309	)
Tax memorandum account	(6,504		)	(41	)	—		(6,545	)	—			(933	)	—	(933	)
All others	5,112			1,707		(570	)	6,249		3,851			400		—	4,251
Total revenue accounts	$	25,549		611		(2,679	)	23,481		$	21,705		(2,031	)	2	19,676
Cost-recovery accounts:
Water supply costs	9,617			(745	)	(655	)	8,217		8,679			(482	)	—	8,197
Pension	(1,843		)	184		422		(1,237	)	(2,459		)	161		—	(2,298	)
All others	1,090			3		(78	)	1,015		—			—		—	—
Total cost-recovery accounts	$	8,864		(558	)	(311	)	7,995		$	6,220		(321	)	—	5,899

Total	$	34,413		53		(2,990	)	31,476		$	27,925		(2,352	)	2	25,575

* As of March 31, 2019, the reserve balances for the 2018 WCMA was $80 which has been included in the balances above. As of March 31, 2018, the reserve balance for the 2017 WCMA was $1,022 which has been included in the balance above.