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Statements of Cash Flows (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
CASH FLOWS FROM INVESTING ACTIVITIES:
Utility plant additions, debt portion of allowance for funds used during construction	$ 296	$ 205
Supplemental schedule of non-cash investing and financing activities:
Accounts payable for construction of utility plant	3,022	$ 1,029
Contributions in aid of construction recorded as part of the Felton Borough acquisition	$ 1,024

X

- Definition

Future cash outflow to pay for construction in progress expenditures that have occurred.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=121583591&loc=d3e4313-108586

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
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-URI http://asc.fasb.org/extlink&oid=121583591&loc=d3e4332-108586

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=121583591&loc=d3e4304-108586

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- Definition

Amount capitalized of allowance for funds used during construction.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 980
-SubTopic 835
-Section 25
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6501569&loc=d3e55921-110430

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- Definition

Developers, builders, governmental agencies and municipalities will provide the entity with cash, or in some cases property, to extend its services to their properties. Nonrefundable contributions are recorded as contributions in aid of construction ("CIAC") and were recorded as part of an acquisition.

+ References

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