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v3.20.4

Income Taxes (Details) $ in Thousands | 12 Months Ended |
--- | --- | ---
Dec. 31, 2020 USD ($) Position | Dec. 31, 2019 USD ($) | Dec. 31, 2017 | Dec. 31, 2014 USD ($)
Provisions for Income Taxes [Abstract] |  |  |  |
Federal current | $ 1,376 | $ 1,148 |  |
State current | 554 | 451 |  |
Federal deferred | 247 | 475 |  |
State deferred | (120) | 205 |  |
Federal investment tax credit, net of current utilization | (39) | (39) |  |
Total income taxes | 2,018 | 2,240 |  |
Reconciliation of Statutory Federal Tax Provision to Total Provision [Abstract] |  |  |  |
Statutory Federal tax provision | 3,909 | 3,495 |  |
State income taxes, net of Federal benefit | 426 | 574 |  |
IRS TPR deduction | (1,979) | (1,642) |  |
Tax-exempt interest | (29) | (25) |  |
Amortization of investment tax credit | (39) | (39) |  |
Cash value of life insurance | (110) | 6 |  |
Amortization of excess accumulated deferred income taxes on accelerated depreciation | (182) | (149) |  |
Other, net | 22 | 20 |  |
Total income taxes | 2,018 | 2,240 |  |
Regulatory Liabilities [Abstract] |  |  |  |
Regulatory liabilities | $ 25,969 | $ 25,399 |  |
Federal corporate tax rate | 21.00% | 21.00% | 34.00% |
Deferred Tax Assets [Abstract] |  |  |  |
Reserve for doubtful accounts | $ 189 | $ 88 |  |
Compensated absences | 151 | 148 |  |
Deferred compensation | 1,375 | 1,276 |  |
Excess accumulated deferred income taxes on accelerated depreciation | 3,995 | 4,047 |  |
Deferred taxes associated with the gross-up of revenues necessary to return, in rates, the effect of temporary differences | 2,456 | 2,104 |  |
Customers' advances for construction and contributions in aid of construction | 1,815 | 998 |  |
Revenue reduction for tax rate change | 0 | 7 |  |
Tax effect of pension regulatory liability | 7 | 0 |  |
Other costs deducted for book, not for tax | 64 | 69 |  |
Total deferred tax assets | 10,052 | 8,737 |  |
Deferred Tax Liabilities [Abstract] |  |  |  |
Accelerated depreciation | 29,893 | 28,891 |  |
Basis differences from IRS TPR | 13,671 | 11,311 |  |
Investment tax credit | 356 | 384 |  |
Deferred taxes associated with the gross-up of revenues necessary to recover, in rates, the effect of temporary differences | 8,088 | 6,987 |  |
Pensions | 638 | 525 |  |
Tax effect of pension regulatory asset | 0 | 106 |  |
Unamortized debt issuance costs | 500 | 531 |  |
Other costs deducted for tax, not for book | 444 | 428 |  |
Total deferred tax liabilities | 53,590 | 49,163 |  |
Net deferred tax liability | 43,538 | 40,426 |  |
Valuation allowance | 0 | 0 |  |
Uncertain tax positions | $ 0 |  |  |
Open tax year | 2017 2018 2019 |  |  |
Number of new tax positions taken | Position | 0 |  |  |
Interest or penalties | $ 0 | 0 |  |
IRS TPR Catch-Up Deduction [Member] |  |  |  |
Regulatory Liabilities [Abstract] |  |  |  |
Regulatory liabilities | $ 3,412 | 3,671 |  | $ 3,887
Approved amortization period | 15 years |  |  |
Amortization of catch-up deduction | $ (259) | (216) |  |
IRS TPR Ongoing Deductions [Member] |  |  |  |
Regulatory Liabilities [Abstract] |  |  |  |
Ongoing TPR deduction | $ (1,720) | $ (1,426) |  |

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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to investment tax credit. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to income (loss) exempt from income taxes. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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- Definition Amount recognized for uncertainty in income taxes classified as current. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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- Definition Tax year that remains open to examination under enacted tax laws, in CCYY format. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 + Details
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- Definition Amortization of amounts recorded due to rate action of a regulator resulting in capitalization of excess deferred income tax amounts on accelerated depreciation based on changes in the Federal tax rate. + References No definition available. + Details
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to temporary differences from customers' advances for construction and contributions in aid of construction. + References No definition available. + Details
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to temporary differences from the revenue reduction for the federal income tax rate change in the 2017 Tax Act. + References No definition available. + Details
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- Definition Amount of deferred tax liability attributable to taxable temporary differences from basis differences from Internal Revenue Service tangible property regulations. + References No definition available. + Details
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- Definition Amount of deferred tax liability attributable to deductible temporary differences from pension benefits. + References No definition available. + Details
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- Definition Amount of deferred tax liability attributable to taxable temporary differences from investment tax credits. + References No definition available. + Details
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- Definition Amount of deferred tax liability attributable to taxable temporary differences from the gross-up of revenues necessary to recover, in rates, the effect of temporary differences. + References No definition available. + Details
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to nondeductible life insurance expense, death benefit proceeds and investment gains (losses). + References No definition available. + Details
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- Definition Amortization period approved by regulatory agency for the recovery of regulatory asset or liability, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
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- Definition Amortization of the catch-up deduction during the period related to tax benefits realized on the Company's 2014 income tax return for qualifying capital expenditures made prior to 2014. + References No definition available. + Details
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to the Internal Revenue Service tangible property regulations deduction. + References No definition available. + Details
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