XML 50 R39.htm IDEA: XBRL DOCUMENT v3.19.2
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.