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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2012
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract] |
Schedule of Utility Plant |
Utility plant comprises: |  |  |  |  |  |
In thousands |  |  |  |  |  |
|  |  |  |  | December 31, |
|  | Estimated Useful Life (In Years) |  |  | 2012 |  |  | 2011 |
Utility plant at original cost |  |  |  |  |  |  |  |  |
Utility plant in service-Water |  |  |  |  |  |  |  |  |
Intangible plant |  |  | --- |  |  | $ | 140 |  |  | $ | 140 |
Source of supply plant |  |  | 45-85 |  |  |  | 17,663 |  |  |  | 17,247 |
Pumping and water treatment plant |  |  | 8-62 |  |  |  | 64,200 |  |  |  | 59,302 |
Transmission and distribution plant |  |  |  |  |  |  |  |  |  |  |  |
Mains |  |  | 81 |  |  |  | 195,671 |  |  |  | 187,993 |
Services |  |  | 39 |  |  |  | 31,627 |  |  |  | 30,918 |
Storage tanks |  |  | 76 |  |  |  | 23,814 |  |  |  | 23,122 |
Meters |  |  | 26 |  |  |  | 20,652 |  |  |  | 19,915 |
Hydrants |  |  | 60 |  |  |  | 10,505 |  |  |  | 10,241 |
General plant |  |  | 3-31 |  |  |  | 46,520 |  |  |  | 44,857 |
Utility plant in service-Wastewater |  |  |  |  |  |  |  |  |  |  |  |
Treatment and Disposal Plant |  |  | 35-62 |  |  |  | 11,708 |  |  |  | 11,248 |
Collection Mains & Lift Stations |  |  | 81 |  |  |  | 6,031 |  |  |  | 6,266 |
General plant |  |  | 3-31 |  |  |  | 783 |  |  |  | 1,107 |
Property held for future use |  |  | --- |  |  |  | 14,525 |  |  |  | 13,157 |
Construction work in progress |  |  | --- |  |  |  | 6,198 |  |  |  | 4,894 |
|  |  |  |  |  |  | 450,037 |  |  |  | 430,407 |
Less – accumulated depreciation |  |  |  |  |  |  | 83,474 |  |  |  | 77,010 |
|  |  |  |  |  | $ | 366,563 |  |  | $ | 353,397 |
Regulatory Assets, Net of Amortization | Regulatory assets at December 31, net of amortization, comprise:
In thousands |  | 2012 |  |  | 2011 |
Postretirement benefit obligation |  | $ | 497 |  |  | $ | 567 |
Deferred income taxes |  |  | 491 |  |  |  | 506 |
Goodwill |  |  | 340 |  |  |  | 348 |
Deferred acquisition and franchise costs |  |  | 824 |  |  |  | 816 |
Expense of rate and regulatory proceedings |  |  | 241 |  |  |  | 497 |
|  | $ | 2,393 |  |  | $ | 2,734 |
Other Deferred Assets, Net of Amortization | Other deferred assets at December 31, net of amortization, comprise:
In thousands |  | 2012 |  |  | 2011 |
Debt issuance cost |  | $ | 2,108 |  |  | $ | 2,228 |
Investment in Co-Bank |  |  | 2,523 |  |  |  | 2,294 |
Other |  |  | 565 |  |  |  | 620 |
|  | $ | 5,196 |  |  | $ | 5,142 |
Weighted-average Assumptions Used for Grants Issued |
|  | 2012 |  |  | 2011 |  |  | 2010 |
Expected Dividend Yield |  |  | 4.18 | % |  |  | 4.0 | % |  |  | 4.2 | %
Expected Stock Price Volatility |  |  | 25.13 | % |  |  | 24.97 | % |  |  | 27.44 | %
Weighted Average Risk Free Interest Rate |  |  | 1.87 | % |  |  | 3.12 | % |  |  | 3.38 | %
Weighted Average Expected Life of Options (in years) |  |  | 9.47 |  |  |  | 8.36 |  |  |  | 8.97 |
Changes in Accounts Receivable |
|  | December 31, |
In thousands |  | 2012 |  |  | 2011 |  |  | 2010 |
Customer accounts receivable – water |  | $ | 3,988 |  |  | $ | 3,390 |  |  | $ | 3,161 |
Other |  |  | 1,981 |  |  |  | 1,823 |  |  |  | 2,163 |
|  |  | 5,969 |  |  |  | 5,213 |  |  |  | 5,324 |
Less allowance for doubtful accounts |  |  | 241 |  |  |  | 216 |  |  |  | 230 |
Net accounts receivable |  | $ | 5,728 |  |  | $ | 4,997 |  |  | $ | 5,094 |
Allowance for Doubtful Accounts | The activities in the allowance for doubtful accounts are as follows:
|  | December 31, |
In thousands |  | 2012 |  |  | 2011 |  |  | 2010 |
Beginning balance |  | $ | 216 |  |  | $ | 230 |  |  | $ | 142 |
Allowance adjustments |  |  | 215 |  |  |  | 262 |  |  |  | 370 |
Recoveries |  |  | 141 |  |  |  | 111 |  |  |  | 78 |
Write off of uncollectible accounts |  |  | (331 | ) |  |  | (387 | ) |  |  | (360 | )
Ending balance |  | $ | 241 |  |  | $ | 216 |  |  | $ | 230 |

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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3, 4 -Article 5 + Details
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- Definition Tabular disclosure of assets that are created when regulatory agencies permit public utilities to defer certain costs included in rate-setting to the balance sheet. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 715 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6501251&loc=d3e52485-110419 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 340 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44264-110382 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 71 -Paragraph 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 71 -Paragraph 9 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 340 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44250-110382 + Details
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