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Balancing and Memorandum Accounts (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2019 | Sep. 30, 2018 | Sep. 30, 2019 | Sep. 30, 2018
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | $ 21,628 | $ 19,276 | $ 25,549 | $ 21,706
Regulatory Asset Increase (Decrease) |  | (9,275) | 3,691 | (5,410) | 1,251
Refunds (Collections) Adjustments |  | (7,658) | 3 | (15,444) | 14
Ending Balance |  | 4,695 | 22,971 | 4,695 | 22,971
Balancing and Memorandum Cost Recovery Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | 6,549 | 7,250 | 8,864 | 6,220
Regulatory Asset Increase (Decrease) |  | 1,250 | 2,527 | (164) | 3,556
Refunds (Collections) Adjustments |  | (886) | 0 | (1,787) | 1
Ending Balance |  | 6,913 | 9,777 | 6,913 | 9,777
Balancing and Memorandum Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | 28,177 | 26,526 | 34,413 | 27,926
Regulatory Asset Increase (Decrease) |  | (8,025) | 6,218 | (5,574) | 4,807
Refunds (Collections) |  | (8,544) | 3 | (17,231) | 15
Ending Balance |  | 11,608 | 32,748 | 11,608 | 32,748
Total balance, net under-collection amount |  | $ 1,183 |  | $ 1,183 |
Authorized revenue, threshold percentage |  | 2.00% |  | 2.00% |
2014-2017 WCMA |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |
Beginning Balance | [1] | $ 5,315 | 7,277 | $ 7,750 | 6,679
Regulatory Asset Increase (Decrease) | [1] | 0 | 128 | 0 | 723
Refunds (Collections) Adjustments | [1] | (2,397) | 1 | (4,832) | 4
Ending Balance | [1] | 2,918 | 7,406 | 2,918 | 7,406
2018 WCMA |  |  |  |  |
Public Utilities, General Disclosures [Line Items] |  |  |  |  |
Regulatory liability, due to sales in excess of authorized usage |  |  | 4,660 |  | 8,070
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |
Beginning Balance | [1] | 8,958 | 3,003 | 9,386 | 0
Regulatory Asset Increase (Decrease) | [1] | (8,958) | 4,064 | (9,386) | 7,067
Refunds (Collections) Adjustments | [1] | 0 | 0 | 0 | 0
Ending Balance | [1] | 0 | 7,067 | 0 | 7,067
2019 WCMA |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |
Beginning Balance | [1] | 557 | 0 | 0 | 0
Regulatory Asset Increase (Decrease) | [1] | (557) | 0 | 0 | 0
Refunds (Collections) Adjustments | [1] | 0 | 0 | 0 | 0
Ending Balance | [1] | 0 | 0 | 0 | 0
2012 General Rate Case true-up |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | 7,731 | 11,324 | 11,328 | 11,320
Regulatory Asset Increase (Decrease) |  | (1) | 0 | 95 | 0
Refunds (Collections) Adjustments |  | (3,631) | 2 | (7,324) | 6
Ending Balance |  | 4,099 | 11,326 | 4,099 | 11,326
Cost of capital memorandum account |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | (1,540) | (1,507) | (1,523) | (144)
Regulatory Asset Increase (Decrease) |  | (7) | (8) | (24) | (1,371)
Refunds (Collections) Adjustments |  | 0 | 0 | 0 | 0
Ending Balance |  | (1,547) | (1,515) | (1,547) | (1,515)
Tax memorandum account |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | (6,585) | (5,496) | (6,504) | 0
Regulatory Asset Increase (Decrease) |  | (33) | (459) | (114) | (5,955)
Refunds (Collections) Adjustments |  | 0 | 0 | 0 | 0
Ending Balance |  | (6,618) | (5,955) | (6,618) | (5,955)
All others |  |  |  |  |
Balancing and Memorandum Revenue Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | 7,192 | 4,675 | 5,112 | 3,851
Regulatory Asset Increase (Decrease) |  | 281 | (34) | 4,019 | 787
Refunds (Collections) Adjustments |  | (1,630) | 0 | (3,288) | 4
Ending Balance |  | 5,843 | 4,642 | 5,843 | 4,642
Balancing and Memorandum Cost Recovery Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | 870 | 0 | 1,090 | 0
Regulatory Asset Increase (Decrease) |  | 2 | 0 | 8 | 0
Refunds (Collections) Adjustments |  | (223) | 0 | (449) | 0
Ending Balance |  | 649 | 0 | 649 | 0
Water supply costs |  |  |  |  |
Balancing and Memorandum Cost Recovery Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | 5,912 | 9,387 | 9,617 | 8,679
Regulatory Asset Increase (Decrease) |  | 1,049 | 2,366 | (754) | 3,074
Refunds (Collections) Adjustments |  | (1,871) | 0 | (3,773) | 0
Ending Balance |  | 5,090 | 11,753 | 5,090 | 11,753
Pension |  |  |  |  |
Balancing and Memorandum Cost Recovery Account [Roll Forward] |  |  |  |  |
Beginning Balance |  | (233) | (2,137) | (1,843) | (2,459)
Regulatory Asset Increase (Decrease) |  | 199 | 161 | 582 | 482
Refunds (Collections) Adjustments |  | 1,208 | 0 | 2,435 | 1
Ending Balance |  | 1,174 | $ (1,976) | 1,174 | $ (1,976)
2018 WCMA Reserve Recorded |  |  |  |  |
Public Utilities, General Disclosures [Line Items] |  |  |  |  |
WCMA Reserve |  | 1,003 |  | 1,003 |
2017 WCMA Reserve Recorded |  |  |  |  |
Public Utilities, General Disclosures [Line Items] |  |  |  |  |
WCMA Reserve |  | $ 985 |  | $ 985 |
[1] | As of September 30, 2019, the 2019 WCMA and 2018 WCMA balances were reserved in full. As of September 30, 2018, the reserve balances for the 2018 WCMA was $1,003 which has been included in the balance above. As of September 30, 2018, the reserve balance for the 2017 WCMA was $985 which has been included in the balance above.

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