XML 37 R44.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Employee Benefit Plans (Details Narrative) (USD $) In Thousands, except Share data, unless otherwise specified | 12 Months Ended |
--- | --- | ---
Dec. 31, 2013 N | Dec. 31, 2012 | Dec. 31, 2011 | Jan. 02, 2013
Accumulated benefit obligation | $ 47,500 | $ 52,400 |  |
Increase (decrease) in annual rate per capita cost of covered healthcare benefits, next year | 9.00% |  |  |
Increase (decrease) in annual rate per capita cost of covered healthcare benefits, 2015-2017 | 1.00% |  |  |
Increase (decrease) in annual rate per capita cost of covered healthcare benefits, 2018-2019 | 0.50% |  |  |
Annual rate of increase in the per capita cost of covered healthcare benefits | 5.00% |  |  |
Description of 401(k) | The Company has a 401(k) defined contribution plan, which covers substantially all employees with more than 1,000 hours of service. Under the terms of the Plan, the Company matches 100% of a participant's contributions, which do not exceed 1% of a participant's compensation, plus 50% of a participant's contributions exceeding 1%, but not more than 6%. The Company's matching contributions were $0.5 million for each of the years ended December 31, 2013, 2012 and 2011. For those employees hired after March 31, 2007 and still actively employed on December 31, 2013, the Company approved and will fund discretionary contribution of $0.3 million, which was based on 5.0% of eligible 2013 compensation. For the years ended December 31, 2012 and 2011, the Company made discretionary contributions of $0.2 million and $0.2 million, respectively, for those qualifying employees. |  |  |
Number of hours required to participate in contribution plan | 1,000 |  |  |
Percent of participants contributions matched by company, below one percent of participants compensation | 100.00% |  |  |
Percent of participants contributions matched by company, above one percent of participants compensation | 50.00% |  |  |
Threshold percentage of participants compensation at which matching decreases | 1.00% |  |  |
Matching contributions, percent | 6.00% |  |  |
Matching contributions | 500 | 500 | 500 |
Discretionary contributions, percent | 5.00% |  |  |
Discretionary contributions | 300 | 200 | 200 |
Escrow account maintained for 2008 restricted stock plan | 100,000 |  |  |
Maximum number of shares authorized for grant | 300,000 |  |  |
Number of shares authorized for grant, unissued | 200,000 |  |  |
Fair value of vested restricted shares | 500 | 300 | 200 |
Decrease in employee benefit plans liability and related regulatory asset |  |  |  | 10,200
Pension Benefit Plan |  |  |  |
Allocation of plan assets | 100.00% | 100.00% |  |
Benfit plan, Cash contributions | 3,600 |  |  |
Expected cash contributions next fiscal year | 3,300 |  |  |
Other Benefits Plan |  |  |  |
Allocation of plan assets | 100.00% | 100.00% |  |
Benfit plan, Cash contributions | 2,700 |  |  |
Expected cash contributions next fiscal year | 1,400 |  |  |
Equity Securities | Pension Benefit Plan |  |  |  |
Allocation of plan assets | 65.40% | 60.90% |  |
Equity Securities | Other Benefits Plan |  |  |  |
Allocation of plan assets | 47.80% | 40.30% |  |
Equity Securities | Middlesex |  |  |  |
Allocation of plan assets | 1.80% | 2.00% |  |
Common stock in plan, value | $ 800 | $ 800 |  |

X
- Definition The value of equity securities with the plan. + References No definition available. + Details
Name: | msex_CommonStockInPlanValue
Namespace Prefix: | msex_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Refers to decrease in pension and other postretirement defined benefit plans liabilities. + References No definition available. + Details
Name: | msex_DecreaseInPensionAndOtherPostretirementDefinedBenefitPlansLiabilities
Namespace Prefix: | msex_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Percentage employer discretionary contribution to a defined contribution plan. + References No definition available. + Details
Name: | msex_DefinedContributionPlanEmployerDiscretionaryContributionPercent
Namespace Prefix: | msex_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Escrow account maintained for 2008 restricted stock plan + References No definition available. + Details
Name: | msex_EscrowAccountMaintainedFor2008RestrictedStockPlan
Namespace Prefix: | msex_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Increase (decrease) in annual rate per capita cost of covered healthcare benefits, 2014-2016 + References No definition available. + Details
Name: | msex_IncreaseDecreaseInAnnualRatePerCapitaCostOfCoveredHealthcareBenefits20142016
Namespace Prefix: | msex_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Increase (decrease) in annual rate per capita cost of covered healthcare benefits, 2017-2018 + References No definition available. + Details
Name: | msex_IncreaseDecreaseInAnnualRatePerCapitaCostOfCoveredHealthcareBenefits20172018
Namespace Prefix: | msex_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of employer's matching contributions to a defined contribution plan in a given year. + References No definition available. + Details
Name: | msex_MatchingContributions
Namespace Prefix: | msex_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Number of hours required to participate in contribution plan + References No definition available. + Details
Name: | msex_NumberOfHoursRequiredToParticipateInContributionPlan
Namespace Prefix: | msex_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percent of participants contributions matched by company, above one percent of participants compensation. + References No definition available. + Details
Name: | msex_PercentOfParticipantsContributionsMatchedByCompanyAboveOnePercentOfParticipantsCompensation
Namespace Prefix: | msex_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percent of participants contributions matched by company, below one percent of participants compensation. + References No definition available. + Details
Name: | msex_PercentOfParticipantsContributionsMatchedByCompanyBelowOnePercentOfParticipantsCompensation
Namespace Prefix: | msex_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Threshold percentage of participants compensation at which matching decreases. + References No definition available. + Details
Name: | msex_ThresholdPercentageOfParticipantsCompensationAtWhichMatchingDecreases
Namespace Prefix: | msex_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The assumed health care cost trend rate for the next year used to measure the expected cost of benefits covered by the plan (gross eligible charges). This is based upon the annual rate of change in the cost of health care benefits currently provided by the postretirement benefit plan, due to factors other than changes in the composition of the plan population by age and dependency status. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (l) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Health Care Cost Trend Rate -URI http://asc.fasb.org/extlink&oid=6514820 + Details
Name: | us-gaap_DefinedBenefitPlanHealthCareCostTrendRateAssumedForNextFiscalYear
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition If aggregate disclosures are presented, the aggregate pension accumulated benefit obligation for pension plans with accumulated benefit obligations in excess of plan assets as of the measurement date of each statement of financial position presented. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=32704760&loc=d3e4179-114921 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e2417-114920 + Details
Name: | us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateAccumulatedBenefitObligation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of employer's best estimate of contributions expected to be paid to the plan during the next fiscal year beginning after the date of the latest statement of financial position. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
Name: | us-gaap_DefinedBenefitPlansEstimatedFutureEmployerContributionsInNextFiscalYear
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The ultimate trend rate for health care costs. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (l) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
Name: | us-gaap_DefinedBenefitPlanUltimateHealthCareCostTrendRate
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of fair value of investments (categorized by debt securities, equity securities, real estate and other plan assets) to the fair value of plan assets held. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 5 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e2446-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(1) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
Name: | us-gaap_DefinedBenefitPlanWeightedAverageAssetAllocations
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount of discretionary contributions made by an employer to a defined contribution plan. + References No definition available. + Details
Name: | us-gaap_DefinedContributionPlanEmployerDiscretionaryContributionAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Percentage of employees' gross pay for which the employer contributes a matching contribution to a defined contribution plan. + References No definition available. + Details
Name: | us-gaap_DefinedContributionPlanEmployerMatchingContributionPercent
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Description of the terms and benefits provided by the employer's defined contribution plans. A defined contribution plan provides benefits in return for services rendered, provides an individual account for each participant, and has terms that specify how contributions to the individual's account are to be determined rather than the amount of benefits the individual is to receive. Under a defined contribution pension plan, the benefits a participant will receive depend solely on the amount contributed to the participant's account, the returns earned on investments of those contributions, and forfeitures of other participants' benefits that may be allocated to such participant's account. A description of the plan(s) including employee groups covered, the basis for determining contributions, and the nature and effects of significant matters affecting comparability of information for all periods presented. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 70 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6414718&loc=d3e28014-114942 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Defined Contribution Postretirement Plan -URI http://asc.fasb.org/extlink&oid=6510416 + Details
Name: | us-gaap_DescriptionOfDefinedContributionPensionAndOtherPostretirementPlans
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of cash or cash equivalents contributed during the reporting period by the entity to fund its pension plans and its non-pension postretirement benefit plans. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 25 -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3536-108585 + Details
Name: | us-gaap_PensionAndOtherPostretirementBenefitContributions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Fair value of share-based awards for which the grantee gained the right by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d)(2) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The maximum number of shares (or other type of equity) originally approved (usually by shareholders and board of directors), net of any subsequent amendments and adjustments, for awards under the equity-based compensation plan. As stock or unit options and equity instruments other than options are awarded to participants, the shares or units remain authorized and become reserved for issuance under outstanding awards (not necessarily vested). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(3) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition The difference between the maximum number of shares (or other type of equity) authorized for issuance under the plan (including the effects of amendments and adjustments), and the sum of: 1) the number of shares (or other type of equity) already issued upon exercise of options or other equity-based awards under the plan; and 2) shares (or other type of equity) reserved for issuance on granting of outstanding awards, net of cancellations and forfeitures, if applicable. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant