Balancing and Memorandum Accounts (Tables)

6 Months Ended

Jun. 30, 2021

Balancing and memorandum accounts recorded to regulatory assets, net for the three and six months ended June 30, 2021 and 2020 as follows:


	Three months ended June 30, 2021				Three months ended June 30, 2020
	Beginning Balance		Regulatory Asset Increase (Decrease)	Refunds (Collections) Adjustments	Ending Balance	Beginning Balance		Regulatory Asset Increase (Decrease)	Refunds (Collections) Adjustments	Ending Balance
Revenue accounts:
Monterey WRAM	$	13,853	1,424	1	15,278	$	8,958	1,591	—	10,549


Cost of capital memorandum account	(1,561)		(1)	—	(1,562)	(1,558)		(2)	—	(1,560)
Tax memorandum account	333		—	—	333	332		—	—	332
All others	(980)		147	4	(829)	(1,074)		40	—	(1,034)
Total revenue accounts	$	11,645	1,570	5	13,220	$	6,658	1,629	—	8,287
Cost-recovery accounts:
Water supply costs	8,910		984	1	9,895	5,061		838	—	5,899
Pension	3,844		366	—	4,210	2,886		99	—	2,985
Hydro Generation Research, Development and Demonstration Memorandum Account (“PRVMA”)	1,027		—	(99)	928	—		—	—	—
COVID-19 Catastrophic Event Memorandum Account (“CEMA”)	2,266		352	—	2,618	—		—	—	—
All others	445		1	—	446	443		1	—	444
Total cost-recovery accounts	$	16,492	1,703	(98)	18,097	$	8,390	938	—	9,328

Total	$	28,137	3,273	(93)	31,317	$	15,048	2,567	—	17,615


	Six months ended June 30, 2021				Six months ended June 30, 2020
	Beginning Balance		Regulatory Asset Increase (Decrease)	Refunds (Collections) Adjustments	Ending Balance	Beginning Balance		Regulatory Asset Increase (Decrease)	Refunds (Collections) Adjustments	Ending Balance
Revenue accounts:
Monterey WRAM	$	12,077	3,200	1	15,278	$	7,015	3,561	(27)	10,549


Cost of capital memorandum account	(1,561)		(1)	—	(1,562)	(1,553)		(7)	—	(1,560)
Tax memorandum account	333		—	—	333	(6,643)		(3)	6,978	332
All others	(806)		(28)	5	(829)	(759)		(165)	(110)	(1,034)
Total revenue accounts	$	10,043	3,171	6	13,220	$	(1,940)	3,386	6,841	8,287
Cost-recovery accounts:
Water supply costs	8,123		1,771	1	9,895	4,328		1,605	(34)	5,899
Pension	3,478		732	—	4,210	2,449		514	22	2,985
PRVMA	1,108		—	(180)	928	—		—	—	—
CEMA	2,266		352	—	2,618	—		—	—	—
All others	445		1	—	446	446		2	(4)	444
Total cost-recovery accounts	$	15,420	2,856	(179)	18,097	$	7,223	2,121	(16)	9,328

Total	$	25,463	6,027	(173)	31,317	$	5,283	5,507	6,825	17,615