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Balancing and Memorandum Accounts (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2019 | Jun. 30, 2018 | Jun. 30, 2019 | Jun. 30, 2018
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | $ 23,481 | $ 19,676 | $ 25,549 | $ 21,706
Regulatory Asset Increase (Decrease) |  | 3,253 | (408) | 3,865 | (2,438)
Refunds (Collections) Adjustments |  | (5,106) | 8 | (7,786) | 8
Ending Balance |  | 21,628 | 19,276 | 21,628 | 19,276
Balancing and Memorandum Cost Recovery Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | 7,995 | 5,899 | 8,864 | 6,220
Regulatory Asset Increase (Decrease) |  | (856) | 1,351 | (1,414) | 1,030
Refunds (Collections) Adjustments |  | (590) | 0 | (901) | 0
Ending Balance |  | 6,549 | 7,250 | 6,549 | 7,250
Balancing and Memorandum Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | 31,476 | 25,575 | 34,413 | 27,926
Regulatory Asset Increase (Decrease) |  | 2,397 | 943 | 2,451 | (1,408)
Refunds (Collections) |  | (5,696) | 8 | (8,687) | 8
Ending Balance |  | 28,177 | 26,526 | 28,177 | 26,526
Total balance, net under-collection amount |  | $ 1,230 |  | $ 1,230 |
Authorized revenue, threshold percentage |  | 2.00% |  | 2.00% |
2014-2017 WCMA |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |
Beginning Balance | [1] | $ 6,912 | 7,055 | $ 7,750 | 6,679
Regulatory Asset Increase (Decrease) | [1] | 0 | 220 | 0 | 596
Refunds (Collections) Adjustments | [1] | (1,597) | 2 | (2,435) | 2
Ending Balance | [1] | 5,315 | 7,277 | 5,315 | 7,277
2018 WCMA |  |  |  |  |
Public Utilities, General Disclosures [Line Items] |  |  |  |  |
Regulatory liability, due to sales in excess of authorized usage |  |  | 4,118 |  | 3,410
Reserve recorded |  | 94 |  | 174 |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |
Beginning Balance | [1] | 8,997 | (708) | 9,386 | 0
Regulatory Asset Increase (Decrease) | [1] | (39) | 3,711 | (428) | 3,003
Refunds (Collections) Adjustments | [1] | 0 | 0 | 0 | 0
Ending Balance | [1] | 8,958 | 3,003 | 8,958 | 3,003
2019 WCMA |  |  |  |  |
Public Utilities, General Disclosures [Line Items] |  |  |  |  |
Regulatory liability, due to sales in excess of authorized usage |  | 1,320 |  | 568 |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |
Beginning Balance | [1] | (752) | 0 | 0 | 0
Regulatory Asset Increase (Decrease) | [1] | 1,309 | 0 | 557 | 0
Refunds (Collections) Adjustments | [1] | 0 | 0 | 0 | 0
Ending Balance | [1] | 557 | 0 | 557 | 0
2012 General Rate Case true-up |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | 10,152 | 11,320 | 11,328 | 11,320
Regulatory Asset Increase (Decrease) |  | 0 | 0 | 96 | 0
Refunds (Collections) Adjustments |  | (2,421) | 4 | (3,693) | 4
Ending Balance |  | 7,731 | 11,324 | 7,731 | 11,324
Cost of capital memorandum account |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | (1,532) | (1,309) | (1,523) | (144)
Regulatory Asset Increase (Decrease) |  | (8) | (198) | (17) | (1,363)
Refunds (Collections) Adjustments |  | 0 | 0 | 0 | 0
Ending Balance |  | (1,540) | (1,507) | (1,540) | (1,507)
Tax memorandum account |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | (6,545) | (933) | (6,504) | 0
Regulatory Asset Increase (Decrease) |  | (40) | (4,563) | (81) | (5,496)
Refunds (Collections) Adjustments |  | 0 | 0 | 0 | 0
Ending Balance |  | (6,585) | (5,496) | (6,585) | (5,496)
All others |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | 6,249 | 4,251 | 5,112 | 3,851
Regulatory Asset Increase (Decrease) |  | 2,031 | 422 | 3,738 | 822
Refunds (Collections) Adjustments |  | (1,088) | 2 | (1,658) | 2
Ending Balance |  | 7,192 | 4,675 | 7,192 | 4,675
Balancing and Memorandum Cost Recovery Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | 1,015 | 0 | 1,090 | 0
Regulatory Asset Increase (Decrease) |  |  | 0 | 6 | 0
Refunds (Collections) Adjustments |  |  | 0 | (226) | 0
Ending Balance |  | 870 | 0 | 870 | 0
Water supply costs |  |  |  |  |
Balancing and Memorandum Cost Recovery Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | 8,217 | 8,197 | 9,617 | 8,679
Regulatory Asset Increase (Decrease) |  | (1,058) | 1,190 | (1,803) | 708
Refunds (Collections) Adjustments |  | (1,247) | 0 | (1,902) | 0
Ending Balance |  | 5,912 | 9,387 | 5,912 | 9,387
Pension |  |  |  |  |
Balancing and Memorandum Cost Recovery Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | (1,237) | (2,298) | (1,843) | (2,459)
Regulatory Asset Increase (Decrease) |  | 199 | 161 | 383 | 322
Refunds (Collections) Adjustments |  | 805 | 0 | 1,227 | 0
Ending Balance |  | (233) | (2,137) | (233) | (2,137)
2018 WCMA Reserve Recorded |  |  |  |  |
Public Utilities, General Disclosures [Line Items] |  |  |  |  |
WCMA Reserve |  | 174 | 407 | 174 | 407
Regulatory liability, due to sales in excess of authorized usage |  |  | 0 | 407 |
2017 WCMA Reserve Recorded |  |  |  |  |
Public Utilities, General Disclosures [Line Items] |  |  |  |  |
WCMA Reserve |  |  | $ 938 |  | $ 938
2019 WCMA Reserve Recorded |  |  |  |  |
Public Utilities, General Disclosures [Line Items] |  |  |  |  |
WCMA Reserve |  | 11 |  | 11 |
Regulatory liability, due to sales in excess of authorized usage |  | $ 0 |  | $ 11 |
[1] | As of June 30, 2019, the reserve balance for the 2019 WCMA was $11 which has been included in the balance above. As of June 30, 2019, and 2018, the reserve balances for the 2018 WCMA was $174 and $407, respectively, which has been included in the balances above. As of June 30, 2018, the reserve balance for the 2017 WCMA was $938 which has been included in the balance above.

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