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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

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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