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Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2022

Significant Accounting Policies [Abstract]

Utility Plant

The following remaining lives are used for financial reporting purposes:

		December 31								Approximate range
Utility Plant Asset Category		2022				2021				of remaining lives
Mains and accessories		$	265,033			$	242,160			12 – 86 years
Services, meters, and hydrants			92,818				87,164			14 – 47 years
Operations structures, reservoirs, and water tanks			87,218				73,462			10 – 56 years
Pumping and treatment equipment			40,038				37,209			5 – 34 years
Office, transportation, and operating equipment			18,128				16,856			2 – 21 years
Land and other non-depreciable assets			3,938				3,714				–
Utility plant in service			507,173				460,565
Construction work in progress			41,968				25,185				–
Total Utility Plant		$	549,141			$	485,750

Regulatory Assets and Liabilities

Regulatory assets and liabilities are comprised of the following:

		December 31								Remaining Recovery
		2022				2021				Periods
Assets
Income taxes		$	29,779			$	33,255			Various
Unrealized swap losses			674				2,054			1 – 7 years
Utility plant retirement costs			9,060				7,245			5 years
Customer-owned lead service line replacements			1,260				1,161			Various
Income taxes on customers’ advances for construction and contributions in aid of construction			1,353				1,545			Various
Service life study expenses			24				3			5 years
Rate case filing expenses			395				17			4 years
		$	42,545			$	45,280
Liabilities
Excess accumulated deferred income taxes on accelerated depreciation		$	13,483			$	13,644			Various
Postretirement benefits			14,906				11,870			Not yet known
Income taxes			6,758				8,314			Various
IRS TPR catch-up deduction			2,894				3,153			11 years
		$	38,041			$	36,981

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- Definition

Tabular disclosure of public utility physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation expense and method used, including composite depreciation, and accumulated depreciation.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 980
-SubTopic 20
-Section 45
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=84167750&loc=d3e42232-110370

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The entire disclosure for detailed information about regulatory assets and liabilities, including current and noncurrent assets created when regulatory agencies permit the deferral of costs to the balance sheet that would otherwise be required to appear on the company's income statement and would be charged against current expenses or revenues, as well as current and noncurrent liabilities created when regulatory agencies permit.

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