XML 37 R26.htm IDEA: XBRL DOCUMENT v3.19.2
Balancing and Memorandum Accounts (Tables)
 6 Months Ended
Jun. 30, 2019
Regulated Operations [Abstract]  
Public Utilities General Disclosures The amount has been reflected in the tax memorandum account balance shown in the table below.
 
Three months ended June 30, 2019
 
Three months ended June 30, 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*
$
6,912

 
—

 
(1,597
)
 
5,315

 
$
7,055

 
220

 
2

 
7,277

2018 WCMA*
8,997

 
(39
)
 
—

 
8,958

 
(708
)
 
3,711

 
—

 
3,003

2019 WCMA*
(752
)
 
1,309

 
—

 
557

 
—

 
—

 
—

 
—

2012 General Rate Case true-up
10,152

 
—

 
(2,421
)
 
7,731

 
11,320

 
—

 
4

 
11,324

Cost of capital memorandum account
(1,532
)
 
(8
)
 
—

 
(1,540
)
 
(1,309
)
 
(198
)
 
—

 
(1,507
)
Tax memorandum account
(6,545
)
 
(40
)
 
—

 
(6,585
)
 
(933
)
 
(4,563
)
 
—

 
(5,496
)
All others
6,249

 
2,031

 
(1,088
)
 
7,192

 
4,251

 
422

 
2

 
4,675

Total revenue accounts
$
23,481

 
3,253

 
(5,106
)
 
21,628

 
$
19,676

 
(408
)
 
8

 
19,276

Cost-recovery accounts:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Water supply costs
8,217

 
(1,058
)
 
(1,247
)
 
5,912

 
8,197

 
1,190

 
—

 
9,387

Pension
(1,237
)
 
199

 
805

 
(233
)
 
(2,298
)
 
161

 
—

 
(2,137
)
All others
1,015

 
3

 
(148
)
 
870

 
—

 
—

 
—

 
—

Total cost-recovery accounts
$
7,995

 
(856
)
 
(590
)
 
6,549

 
$
5,899

 
1,351

 
—

 
7,250

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
$
31,476

 
2,397

 
(5,696
)
 
28,177

 
$
25,575

 
943

 
8

 
26,526

 
Six months ended June 30, 2019
 
Six months ended June 30, 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

 
—

 
(2,435
)
 
5,315

 
$
6,679

 
596

 
2

 
7,277

2018 WCMA*
9,386

 
(428
)
 
—

 
8,958

 
—

 
3,003

 
—

 
3,003

2019 WCMA*
—

 
557

 
—

 
557

 
—

 
—

 
—

 
—

2012 General Rate Case true-up
11,328

 
96

 
(3,693
)
 
7,731

 
11,320

 
—

 
4

 
11,324

Cost of capital memorandum account
(1,523
)
 
(17
)
 
—

 
(1,540
)
 
(144
)
 
(1,363
)
 
—

 
(1,507
)
Tax memorandum account
(6,504
)
 
(81
)
 
—

 
(6,585
)
 
—

 
(5,496
)
 
—

 
(5,496
)
All others
5,112

 
3,738

 
(1,658
)
 
7,192

 
3,851

 
822

 
2

 
4,675

Total revenue accounts
$
25,549

 
3,865

 
(7,786
)
 
21,628

 
$
21,706

 
(2,438
)
 
8

 
19,276

Cost-recovery accounts:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Water supply costs
9,617

 
(1,803
)
 
(1,902
)
 
5,912

 
8,679

 
708

 
—

 
9,387

Pension
(1,843
)
 
383

 
1,227

 
(233
)
 
(2,459
)
 
322

 
—

 
(2,137
)
All others
1,090

 
6

 
(226
)
 
870

 
—

 
—

 
—

 
—

Total cost-recovery accounts
$
8,864

 
(1,414
)
 
(901
)
 
6,549

 
$
6,220

 
1,030

 
—

 
7,250

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
$
34,413

 
2,451

 
(8,687
)
 
28,177

 
$
27,926

 
(1,408
)
 
8

 
26,526


*    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.