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, 2022December 31, 2021
Regulatory assets:
Income tax temporary differences, net$33,811 22,420 
Postretirement pensions and other postretirement benefits64,934 62,197 
Business combinations debt premium, net18,031 19,937 
Balancing and memorandum accounts, net22,583 38,334 
Water Rate Adjustment(2,800)2,588 
Other, net10,124 9,145 
Total regulatory assets, net in Condensed Consolidated Balance Sheets146,683 154,621 
Less: current regulatory assets, net738 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, 2022Three months ended September 30, 2021
Beginning BalanceRegulatory Asset Increase (Decrease)Refunds (Collections) AdjustmentsEnding BalanceBeginning BalanceRegulatory Asset Increase (Decrease)Refunds (Collections) AdjustmentsEnding 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 others417 590 — 1,007 (1,164)397 — (767)
Total revenue accounts4,984 5,831 (8,708)2,107 13,220 760 — 13,980 
Cost-recovery accounts:
Water supply costs11,111 391 — 11,502 9,895 388 — 10,283 
Pension5,069 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 others479 (79)— 400 446 — — 446 
Total cost-recovery accounts19,788 794 (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, 2022Nine months ended September 30, 2021
Beginning BalanceRegulatory Asset Increase (Decrease)Refunds (Collections) AdjustmentsEnding BalanceBeginning BalanceRegulatory Asset Increase (Decrease)Refunds (Collections) AdjustmentsEnding Balance
Revenue accounts:
MWRAM$16,866 5,610 1 22,477 $12,077 3,563 1 15,641 
WCMA3,534 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 accounts18,451 9,757 (26,101)2,107 10,043 3,931 6 13,980 
Cost-recovery accounts:
Water supply costs10,545 957 — 11,502 8,123 2,159 1 10,283 
Pension4,941 187 — 5,128 3,478 1,098 — 4,576 
PRVMA
707 5 (272)440 1,108 — (301)807 
CEMA3,245 (239)— 3,006 2,266 919 — 3,185 
All others445 (45)— 400 445 1 — 446 
Total cost-recovery accounts19,883 865 (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