XML 32 R20.htm IDEA: XBRL DOCUMENT
v3.22.2.2

Regulatory Matters (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2022
Regulated Operations [Abstract] |
Schedule of Regulatory Assets, Net | Regulatory assets, net are comprised of the following as of September 30, 2022, and December 31, 2021:
|  | September 30, 2022 |  | December 31, 2021
Regulatory assets: |  |  |  |
Income tax temporary differences, net |  | $ | 33,811 |  |  | 22,420 |
Postretirement pensions and other postretirement benefits |  | 64,934 |  |  | 62,197 |
Business combinations debt premium, net |  | 18,031 |  |  | 19,937 |
Balancing and memorandum accounts, net |  | 22,583 |  |  | 38,334 |
Water Rate Adjustment |  | (2,800) |  |  | 2,588 |
Other, net |  | 10,124 |  |  | 9,145 |
Total regulatory assets, net in Condensed Consolidated Balance Sheets |  | 146,683 |  |  | 154,621 |
Less: current regulatory assets, net |  | 738 |  |  | 2,629 |
Total regulatory assets, net, less current portion |  | $ | 145,945 |  |  | 151,992 |
Public Utilities General Disclosures | Balancing and memorandum accounts recorded to regulatory assets, net for the three and nine months ended September 30, 2022, and 2021 are as follows:
| Three months ended September 30, 2022 |  | Three months ended September 30, 2021
Beginning Balance |  | Regulatory Asset Increase (Decrease) |  | Refunds (Collections) Adjustments |  |  |  | Ending Balance |  | Beginning Balance |  | Regulatory Asset Increase (Decrease) |  | Refunds (Collections) Adjustments |  |  |  | Ending Balance
Revenue accounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
MWRAM | $ | 21,096 |  |  | 1,381 |  |  | — |  |  |  |  | 22,477 |  |  | $ | 15,278 |  |  | 363 |  |  | — |  |  |  |  | 15,641 |
WCMA | (14,961) |  |  | 3,868 |  |  | (8,708) |  |  |  |  | (19,801) |  |  | 668 |  |  | — |  |  | — |  |  |  |  | 668 |
Cost of capital memorandum account | (1,568) |  |  | (8) |  |  | — |  |  |  |  | (1,576) |  |  | (1,562) |  |  | — |  |  | — |  |  |  |  | (1,562) |
All others | 417 |  |  | 590 |  |  | — |  |  |  |  | 1,007 |  |  | (1,164) |  |  | 397 |  |  | — |  |  |  |  | (767) |
Total revenue accounts | 4,984 |  |  | 5,831 |  |  | (8,708) |  |  |  |  | 2,107 |  |  | 13,220 |  |  | 760 |  |  | — |  |  |  |  | 13,980 |
Cost-recovery accounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Water supply costs | 11,111 |  |  | 391 |  |  | — |  |  |  |  | 11,502 |  |  | 9,895 |  |  | 388 |  |  | — |  |  |  |  | 10,283 |
Pension | 5,069 |  |  | 59 |  |  | — |  |  |  |  | 5,128 |  |  | 4,210 |  |  | 366 |  |  | — |  |  |  |  | 4,576 |
Hydro Generation Research, Development and Demonstration Memorandum Account (“PRVMA”) | 543 |  |  | 3 |  |  | (106) |  |  |  |  | 440 |  |  | 928 |  |  | — |  |  | (121) |  |  |  |  | 807 |
COVID-19 Catastrophic Event Memorandum Account (“CEMA”) | 2,586 |  |  | 420 |  |  | — |  |  |  |  | 3,006 |  |  | 2,618 |  |  | 567 |  |  | — |  |  |  |  | 3,185 |
All others | 479 |  |  | (79) |  |  | — |  |  |  |  | 400 |  |  | 446 |  |  | — |  |  | — |  |  |  |  | 446 |
Total cost-recovery accounts | 19,788 |  |  | 794 |  |  | (106) |  |  |  |  | 20,476 |  |  | 18,097 |  |  | 1,321 |  |  | (121) |  |  |  |  | 19,297 |
Total | $ | 24,772 |  |  | 6,625 |  |  | (8,814) |  |  |  |  | 22,583 |  |  | $ | 31,317 |  |  | 2,081 |  |  | (121) |  |  |  |  | 33,277 |
| Nine months ended September 30, 2022 |  | Nine months ended September 30, 2021
Beginning Balance |  | Regulatory Asset Increase (Decrease) |  | Refunds (Collections) Adjustments |  |  |  | Ending Balance |  | Beginning Balance |  | Regulatory Asset Increase (Decrease) |  | Refunds (Collections) Adjustments |  |  |  | Ending Balance
Revenue accounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
MWRAM | $ | 16,866 |  |  | 5,610 |  |  | 1 |  |  |  |  | 22,477 |  |  | $ | 12,077 |  |  | 3,563 |  |  | 1 |  |  |  |  | 15,641 |
WCMA | 3,534 |  |  | 2,768 |  |  | (26,103) |  |  |  |  | (19,801) |  |  | 666 |  |  | — |  |  | 2 |  |  |  |  | 668 |
Cost of capital memorandum account | (1,563) |  |  | (13) |  |  | — |  |  |  |  | (1,576) |  |  | (1,561) |  |  | (1) |  |  | — |  |  |  |  | (1,562) |
All others | (386) |  |  | 1,392 |  |  | 1 |  |  |  |  | 1,007 |  |  | (1,139) |  |  | 369 |  |  | 3 |  |  |  |  | (767) |
Total revenue accounts | 18,451 |  |  | 9,757 |  |  | (26,101) |  |  |  |  | 2,107 |  |  | 10,043 |  |  | 3,931 |  |  | 6 |  |  |  |  | 13,980 |
Cost-recovery accounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Water supply costs | 10,545 |  |  | 957 |  |  | — |  |  |  |  | 11,502 |  |  | 8,123 |  |  | 2,159 |  |  | 1 |  |  |  |  | 10,283 |
Pension | 4,941 |  |  | 187 |  |  | — |  |  |  |  | 5,128 |  |  | 3,478 |  |  | 1,098 |  |  | — |  |  |  |  | 4,576 |
PRVMA | 707 |  |  | 5 |  |  | (272) |  |  |  |  | 440 |  |  | 1,108 |  |  | — |  |  | (301) |  |  |  |  | 807 |
CEMA | 3,245 |  |  | (239) |  |  | — |  |  |  |  | 3,006 |  |  | 2,266 |  |  | 919 |  |  | — |  |  |  |  | 3,185 |
All others | 445 |  |  | (45) |  |  | — |  |  |  |  | 400 |  |  | 445 |  |  | 1 |  |  | — |  |  |  |  | 446 |
Total cost-recovery accounts | 19,883 |  |  | 865 |  |  | (272) |  |  |  |  | 20,476 |  |  | 15,420 |  |  | 4,177 |  |  | (300) |  |  |  |  | 19,297 |
Total | $ | 38,334 |  |  | 10,622 |  |  | (26,373) |  |  |  |  | 22,583 |  |  | $ | 25,463 |  |  | 8,108 |  |  | (294) |  |  |  |  | 33,277 |

X
- Definition Tabular disclosure of regulation for public utility entities, including, but not limited to, rate requests, decommissioning costs and the amount of allowance for earnings on equity capitalized for rate making purposes. + References No definition available. + Details
Name: | us-gaap_PublicUtilitiesGeneralDisclosuresTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_RegulatedOperationsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets that are created when regulatory agencies permit public utilities to defer certain costs included in rate-setting to the balance sheet. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 340 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=6499975&loc=d3e44250-110382 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 715 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=6501251&loc=d3e52485-110419 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 340 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=6499975&loc=d3e44264-110382 + Details
Name: | us-gaap_ScheduleOfRegulatoryAssetsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration